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13.2.2.5
(07-16-2009)
Project Assignment, Development, Management and Working a Project
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This section provides details of:
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Project assignment;
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Project development;
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Project management; and
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Working a project.
13.2.2.5.1
(07-16-2009)
Project Assignments
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The project may be assigned to a single project leader, or if the issue requires multiple resources, a team may be established
to address the issue. A team may include Analysts, LTA/Portfolio Advisors, Attorney Advisors, Technical Advisors, and Research
Analysts.
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The manager adds all team members to the project on SAMS along with the "actual start date."
Both of these actions will be done upon assignment to the project leader. Upon receipt of an assigned project, SAMS will
be updated to "In Process."
Any members joining the team after assignment will be added to the team on SAMS by the project leader.
13.2.2.5.2
(07-16-2009)
Project Development
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Project development begins when the project is assigned to a lead or team. Project development consists of tasks that foster
and support background research, process analysis, collection and interpretation of data, and coordination with operating
divisions.
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Project development tasks will include:
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Creating (on SAMS) a charter that specifies the project's purpose and requirements;
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Determining the project scope, including objectives, deliverables, barriers, and affected customers;
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Determining an appropriate remedy or solution;
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Creating an action plan on SAMS; and
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Devising and delivering project status reports to management as appropriate.
13.2.2.5.3
(07-16-2009)
Project Management
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Project management enables team leaders and members to efficiently organize and coordinate efforts. It assists them in creating
the appropriate plan, product, or process within the resource limits of an organization.
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Project management provides inputs, processes and outputs that provide structure to a project.
13.2.2.5.4
(07-16-2009)
Team Composition
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A project team is comprised of three primary components:
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The project manager’s responsibilities include:
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Monitoring the progress of the project;
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Guiding and supporting the project leader and team members; and
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Acting as liaison between the team, management, and outside stakeholders.
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The project lead’s responsibilities include:
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Monitoring the progress of the project to ensure that deadlines are met;
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Coordinating activities of team members; and
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Acting as liaison between the responsible manager of the project and the team members.
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The team member’s responsibilities include:
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Completing tasks by the established deadlines;
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Communicating with the team leader and members on progress of work and any pressing issues; and
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Keeping his or her manager apprised of the progress of the project.
13.2.2.5.5
(07-16-2009)
Working a Project
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The first steps in working a project are:
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Review and clarify the issue;
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Contact the submitter for validation of issue and obtain supporting case examples;
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Conduct initial research;
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Validate the problem;
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Determine the scope; and
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Develop a plan of action.
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The project lead should make initial contact with the submitter within the following timeframes:
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During the initial contact, advise the submitter of project assignment and confirm a clear understanding of the issue. The
initial contact also provides an opportunity to determine whether additional information is available or changes have occurred.
The project lead should tell the submitter to expect updates as often as every 30 days (or less frequently if the submitter agrees) until the project is complete. All contact will be documented on SAMS and will
include substantive detail of what was discussed. The substance of the discussion should be documented on the "Notes"
tab and labeled as a "contact."
SAMS will need continuous updates throughout the process, regardless of the project status, until it is closed by the
director.
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If the submitter is not an IRS employee, immediately upon telephone contact tell the taxpayer or representative your name,
job title and unique employee identification number. If you do not make telephone contact, your initial letter to the customer
must contain the above identifying information. This will satisfy the requirements of RRA 98 § 3705 Identify Yourself. See
IRM 13.1.2.3, RRA 98 § 3705 Identify Yourself, for additional information.
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Notification to the submitter is not required in the following instance:
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No contact information is available. (i.e., Internet user) You need to document attempts to identify the submitter. However, if you have the submitter's email address,
after consulting with your manager, you may send an email to the submitter to secure appropriate contact information.
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For Advocacy Projects, the project lead will:
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Develop an action plan within 30 calendar days of the actual start date on SAMS that includes a course of action to identify and resolve the issue.
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Notify the manager that the action plan is available for review/approval and update SAMS that the manager has been notified.
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The manager will review the action plan within 15 calendar days of the task assignment and document this review on SAMS. If
the lead does not timely notify the manager of the action plan, the manager should follow up.
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For Immediate Interventions the project lead will:
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Develop an action plan within five (5) calendar days the actual start date on SAMS that includes a course of action to identify and resolve the issue.
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Notify the manager that the action plan is available for review, and update SAMS that the manager has been notified.
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The manager will review the action plan within four calendar days of notification and document this review on SAMS. If the
lead does not timely notify the manager of the action plan, the manager should follow up.
13.2.2.5.5.1
(07-16-2009)
Project Charter
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It is mandatory to complete eight (8) items in the project charter and document this action on SAMS.
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The mandatory elements of a project charter are:
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Statement: Identify the initial problem statement and update it during the life of the project, if necessary.
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Constraints: Identify items that will obviously guide project planning. For example, if the project is an ARC (Annual Report to Congress)
project, an obvious constraint is the December 31 deadline for delivery to Congress.
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Risks/Rewards: The project lead should include as risks any consideration(s) that may limit the team's ability to achieve the project objective.
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Objective: Identify customer or advocacy program expectations from the project.
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Customers: Identify the public or IRS population that will benefit from the solution to the problem.
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Impact statement: State the advocacy goal of the project (e.g., protect taxpayer rights), describe the costs of the issue to the customer, and if possible estimate the change in these costs
with resolution.
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Resolution: Complete this field at the close of the project. However, space is limited, so only a brief description is necessary.
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Key issues: Convey any information you have about the progress of the project and address additional information about its resolution
that does not fit the "resolution"
field. You can also use this area to describe any temporary solutions for immediate intervention issues.
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The optional elements of the project charter are:
13.2.2.5.5.2
(07-16-2009)
Action Plan
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The action plan, key deliverable, and critical actions will be entered on the "Task"
tab. The purpose of breaking down the project into tasks is to:
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Determine the most efficient way to divide up the work;
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Assign accountability for each task;
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Coordinate the efforts of team members, if applicable;
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Determine the resources needed to accomplish the project; and
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Identify a potential remedy.
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An action plan will contain:
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Tasks are significant events that mark progress in the project, such as a deliverable or the completion on a phase.
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A deliverable is the result of an activity (e.g., a product, service, process, or plan). Interim deliverables may be necessary to produce
the final deliverable or product delivered to the customer. In an AP, the final deliverable may be defined as the recommended
solution(s) to the problem(s) giving rise to the project.
13.2.2.5.5.3
(07-16-2009)
Project Research
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Initial research includes detailed research of case examples, a review of the IRC, Treasury Regulations and applicable IRM
sections. Initial research may also include a review of past ARCs, interim guidance memoranda, forms, publications, and OD
websites. All research will be documented on SAMS in the "Notes"
tab and labeled as "Research."
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Additionally, most projects will require data gathering from TAS sources such as the Taxpayer Advocate Management Information
System (TAMIS), SAMS and Business Performance Management System (BPMS) as well as research of the Integrated Data Retrieval
System (IDRS) research and other OD systems.
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The OSA has several forms to help formulate clear, concise research requests for TAS or the ODs.
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The TAS Research Request form, used within the TAS organization, includes four areas that need to be addressed:
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Explanation of the request for the research;
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Pertinent background regarding the topic;
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Explanation of the goal of the research request and expected results; and
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Formulation of the research question.
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The OD and function research request form, used outside TAS, has two areas that need to be addressed:
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The TAMIS research request form, used specifically to request TAMIS data, includes seven areas for the submitter to address:
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Explain the reason for data request (i.e., Top 20 analysis, Legislative Initiative analysis, Field advocacy issue, Other);
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Provide pertinent background (i.e., relevant information regarding the history of the issue for which the data is requested);
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Explain the intended use of data (particularly if the data is being used to provide anecdotal information or to attempt to
project to a larger population);
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Indicate the number of requested cases (e.g., all PCI 950 cases, a specific number of cases, or to determine a sample size);
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Specify TAMIS query parameters (e.g., all cases belonging to a certain PCI, cases closed or open between specific dates);
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Specify requested TAMIS fields (open date, tax periods, MFT, criteria code, etc.); and
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Specify the data format (EXCEL, ACCESS, etc.).
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See Exhibit 13.2.2-3, TAMIS Research Request.
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The TAS Communications Assistance Request template has been prepared to facilitate development and coordination of communication
messages within the TAS organization. A Headquarters or AD who needs a message communicated (e.g., a request for case examples for a project) will complete the form and send it to the Director, TAS C&L. See Exhibit 13.2.2-4, TAS Communications Assistance Request (CAR).
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When working a project, you may discover you need legal advice. As employees of Systemic Advocacy or Field Systemic Advocacy,
any legal advice you would need would generally be provided by the Office of the Special Counsel to the NTA. See Exhibit 13.2.2–5,
Memorandum to Request a Counsel Legal Opinion. In rare instances, the field offices of the Division Counsel, Small Business/Self-Employed
(SB/SE) division will provide the advice (e.g., you need legal advice about a TAS case rather than a systemic project). The list of SB/SE Counsel contacts can be found on
the Special Counsel to the NTA website.
Note:
SB/SE should not provide legal advice for the issues listed in paragraph (10) below. See also IRM 12.1.10.2, Obtaining Legal
Advice From Chief Counsel.
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Request advice on issues personnel, labor, and procurement issues through your local General Legal Services (GLS) office.
Seek advice on criminal tax matters from your local Criminal Tax (CT) Counsel office. The lists of GLS and CT contacts can
be found on the Special Counsel to the NTA website.
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The Special Counsel to the NTA has primary jurisdiction over the following issues:
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IRC § 7803(c), including the Local Taxpayer Advocate's discretion not to disclose information per the IRC § 7803(c)(4)(A)(iv);
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IRC § 7811;
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Taxpayer Advocate Directives;
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The scope of TAS's statutory authority or delegated authority; and
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Issues regarding TAS legislative proposals or any other matter related to the NTA's annual reports to Congress.
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When legal advice is needed, the project lead should seek advice from the appropriate contact (Special Counsel to the NTA,
SB/SE Counsel, GLS counsel, or CT Counsel) through management. See Exhibit 13.2.2-5., Memo for Request for Counsel Assistance. Use this memorandum format when seeking assistance from Counsel. All written requests
for Counsel assistance must be routed through a manager, and when appropriate, through the EDSA or the EDCA.
13.2.2.5.5.4
(07-16-2009)
Project Action Dates
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Set follow-up or next action dates to provide continuity to the project work.
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Document these dates on the "Task"
tab on SAMS. The following are criteria for II and AP projects in regards to follow-up dates:
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If a follow-up date was set, the project lead has 14 calendar days from the follow-up date to take action,
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If no follow-up date was set, the project lead has 14 calendar days from the last action to take the next action.
13.2.2.5.6
(07-16-2009)
Substantive Actions and Project Responsibilities
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Every project follows a basic process of substantive actions:
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Issue clarification;
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Issue research;
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Issue problem validation;
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Determination of issue scope;
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Action plan development;
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Initial management consultation;
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Execution of approve action plan task;
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Development of recommendations/issue resolution;
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Management consultation and concurrence;
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Continuance of the project task;
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Preparation of closing documentation; or
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Project closure.
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A project must be worked following this process with no unnecessary delays or periods of inactivity.
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Responsibilities for the project leader and/or team members include:
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Monitoring the progress of the project;
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Monitoring the progress of the project so that deadlines are met;
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Communicating with the project leader and members on the progress of the work; and
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Coordinating the activities of team members.
13.2.2.5.7
(07-16-2009)
Required Internal Coordination
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The project lead must ensure that contact is made with a variety of internal partners to seek information and input. These
partners may provide informal support to the project or join the project team, with their managers' approval. Document all
contacts on SAMS. Internal partners may include:
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Portfolio Advisors (PA): The NTA has assigned to each LTA an Advocacy Portfolio or portfolios. The PAs maintain a current
understanding of the topic, initiate proactive proposals, assist in resolving identified problems, and monitor the program/process.
See IRM 13.2.1.3.2.3, Advocacy role of Portfolio Advisor (PA).
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The TAS Director of TAG (or designee);
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The LITC Program Director (use email and cc other LITC managers as needed);
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TAP Director;
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Other Appropriate HQ Directors, including the Director, ITAP; and
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Attorney Advisor Manager.
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