Territory Assignment Recordation

Failure to comply with rights-specific legal requirements in the assignment or transfer of intellectual property – whether in the context of an acquisition or the transfer of specific property – can lead to costly, and sometimes irrevocable, mistakes. This QuickCounsel provides a brief overview of some of the requirements for the assignment and transfer of specific intellectual property rights in Canada, whether pursuant to an acquisition or whether in the context of assignment of specific property.

An inventor may assign the rights to his invention and the right to apply for a patent therefore. The owner of a patent (or the application therefore) can also assign the patent (or the patent application), in whole or in part. Assignments of patents and rights therein should be by way of written instrument. (See Section 50(1) of the Patent Act.)

All assignments, grants, or conveyances of an exclusive right under a patent must be registered in the Canadian Intellectual Property Office ("CIPO"). (See Section 50(2) of the Patent Act). As a recorded patent assignment has priority over a prior unrecorded assignment, it is also important to record assignments of patents promptly. (See Section 51 of the Patent Act.)

Along with the patent and the invention(s) claimed therein, the owner of a patent can assign the right to file for additional patents and the right to file divisional applications, along with his rights in reissues, re-examinations, disclaimers, and the right to bring proceedings to recover damages for infringement. Such additional rights should be specifically identified in the assignment documentation if it is intended that they be assigned.

A patent will issue in the name of the inventor identified in the application unless an assignment of the application to a new owner is filed in the CIPO prior to payment of the final fee. As it can become difficult to secure assignments from inventors as time passes, inventor assignments should be obtained (and filed) as soon as possible after an application has been filed.

A co-owner of a patent can assign his entire ownership interest in the patent (but not a portion thereof) without the consent of the other co-owner(s). However, a co-owner of a patent cannot grant a valid license to a third party without the consent of the other co-owner(s).

The mere fact that an employee created an invention during the course of his/her employment does not necessarily mean that the employer owns the invention. In the absence of a written agreement, a court will consider a number of factors, including whether the employee was employed for the express purpose of inventing or innovating, to determine who owns an invention created by an employee. It is strongly advised that businesses enter into written agreements with employees and contractors for the assignment of all intellectual property created during their course of employment or during the performance of services.

To be registrable, patent assignments must include an affidavit of execution or other proof establishing that the owner has duly executed the document. (See Section 50(3) of the Patent Act.) An affidavit of execution signed by a witness or signature of a witness on the assignment is generally acceptable. After issuance, both the assignee and assignor must execute and be a witness to any document assigning a patent.

Trade-marks (both registered and unregistered) are assignable in Canada by way of written instrument or otherwise. Rights in a trade-mark can be assigned in whole or in part, including assignment in part for use in association with some or all of the goods and services in association with which the mark is used or has been registered. (See Section 48(1) of the Trade-marks Act.) Assignments that purport to assign the right to use the same trade-mark in association with the same goods and services in different parts of the country are not permitted.

Canadian law does not require that trade-marks be assigned with the goodwill associated with the mark, nor is there any prohibition against assigning applications filed on the basis of proposed use. (See Section 48(1) of the Trade-marks Act.)

As a trade-mark can be held to be non-distinctive if rights to use the same mark are exercised by two or more persons concurrently, care must be taken to ensure that partial assignments or assignments without goodwill do not result in situations where both assignor and assignee continue to be perceived as owners of the mark. (See Section 48(2) of the Trade-marks Act.) A license agreement that includes provisions for control of the character and quality of the goods and services offered by the assignor in association with the mark should be entered into between the assignee and assignor if the assignor wishes to continue to use the mark.

While the Trade-marks Act does not require recordation of assignments, it is recommended that assignments and all changes in title be recorded promptly. The Registrar will record an assignment upon being furnished with: satisfactory evidence of the transfer; the information sufficient to identify the new owner of the application/registration; and payment of the required fee.

Assignments of associated trade-marks, or those owned by a single owner that are identified by the CIPO to be confusingly similar with each other, will only be recorded by the CIPO if all associated registrations (and applications) are assigned concurrently. A search of the Register can help determine whether there are registrations or applications associated with an assigned property.

The owner of copyright in a work may assign his right in whole or in part, or fully or subject to limitations. (See Section 13(4) and 13(5) of the Copyright Act.) The owner of copyright in a work may also divide his rights between different owners, territories, mediums, and markets. The owner of copyright in a work may also assign his rights for the entire term of the copyright or for any other part thereof.

No assignment or grant of interest in copyright is valid unless it is in writing and signed by the owner of the right (or by his duly authorized agent). (See Section 13(4) of the Copyright Act.) While recordation of copyright assignments is not mandatory, the Copyright Act provides that a registered assignment of copyright takes precedence over a previous unregistered assignment. Recent case law raises some doubt, however, as how this provision is actually applied.

Assignment of a work in which copyright subsists does not, in itself, constitute assignment of the copyright in such work or the moral rights of the author of the work. Absent a written agreement, the courts will look to the intention of the parties if there is any uncertainty as to whether copyright in a work has been assigned along with the work itself.

"Work for hire" is not a concept recognized in Canadian copyright law. Section 13(3) of the Copyright Act provides that absent an agreement to the contrary, an employer is deemed to own the copyright in works created by its employees during the course of their employment. However, the employer is not deemed to be the author of the work. Absent an agreement to the contrary, an external consultant or service provider will be the first owner of the copyright in works he creates.

Section 14(1) of the Copyright Act provides where the author of a work is the first owner of the copyright therein, ownership of the copyright shall revert to the estate of the author 25 years after the author's death (regardless of any assignment to the contrary). Works created by employees during the course of their employment are not affected by this provision as an employer is deemed to be the first owner of works created by its employees during the course of their employment.

Moral rights, namely the rights of an author or creator of a work to the integrity of his work and the right to be identified as the creator of the work, may not be assigned but may be waived in whole or in part. (See Section 14.1(2) of the Copyright Act.)

There are few formalities required for the recordation of assignments of intellectual property rights in the CIPO. There are no prescribed forms of assignment. While the CIPO provides electronic forms for assignment of trade-marks and copyright, the use thereof is not mandatory.

The CIPO will record assignments forwarded for recordation so long as the documentation submitted in respect of the request complies with the requirements set out in the applicable legislation and the required fees are paid. The CIPO charges a fee to record an assignment against each registration/application for registration listed in an assignment document.

Original documents are not required for recordation. The CIPO accepts copies of executed assignment documents for filing. No notarization or legalization of assignment documentation is required by the CIPO for recordation of an assignment or transfer. If the document is in a language other than English or French, however, a translation of the document must be filed.

It is important to ensure that the name of the assignor listed in any documentation filed to record the assignment is the same as the name of the owner of the assigned property in the CIPO records. The CIPO will not record an assignment if the party identified in the document as the assignor is not the party identified as the owner of the property in the CIPO.

It is also important to ensure that assignment documents clearly identify the property and rights being assigned. Registered rights, including applications, should be identified by title and number. Documents that do not refer to specific property will be insufficient for recordation of the assignment in the CIPO and may require the execution of further confirmatory assignments.

An assignment of intellectual property can be effective as of the date of execution of the assignment agreement, or as of an earlier date. Nunc pro tunc and confirmatory assignments are recognized by the CIPO and will be recorded provided that the agreement sets out the effective date of the assignment. The CIPO accepts redacted documentation, provided that all required information to record the assignment is provided.

No Power of Attorney documentation is required for a Canadian agent to file assignment documentation in the CIPO. It is necessary, however, the assignee of any registered rights retain a qualifying representative for service in accordance with relevant legislation and regulations.

For the purpose of recordation in the CIPO, a merger is treated as a change of name. The CIPO will record mergers provided that official documentation issued by the relevant government authority confirming the new name of the continuing entity is provided. A translation of the document should also be provided if the document is in a language other than English or French.

The proper assignment or transfer of intellectual property in Canada requires an appreciation and understanding of the particular requirements for assignment of each type of property. To ensure smooth commercial transactions, in-house counsel should be aware of the different rules affecting patents, trade-marks, and copyrights as well as the regulations related to recording assignments or transfers. This QuickCounsel provides an overview of the differing legal treatment of intellectual property and the processes necessary to record an assignment or transfer.

Published on September 2, 2011

Part 1. Organization, Finance, and Management

Chapter 4. Resource Guide for Managers

Section 50. Collection Group Manager, Territory Manager and Area Director Operational Aid

1.4.50 Collection Group Manager, Territory Manager and Area Director Operational Aid

Manual Transmittal

May 04, 2017


(1) This transmits revised IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid.

Material Changes

(1) IRM, Program Scope and Objectives, revised the title to properly reflect the new information contained in this subsection. Also identified the primary purpose of the material provided and added content to place information involving internal controls for the program. Subsections added under Program Scope and Objectives applicable to this program include:

  1. IRM, Background, added information about the purpose this IRM including the administrative and regulatory requirements of managing a Field Collection group.

  2. IRM, Authority, added the legal authorities which govern the actions required of this IRM.

  3. IRM,3, Responsibilities, added information about the executive responsible for the policies contained in this IRM. Also identified the management officials responsible for ensuring the guidance in this IRM is complied with.

  4. IRM, Program Management and Reviews, added new information including group control reports, program reviews, security reviews and performance management reports.

  5. IRM, Terms, compiled a list of frequently used terms used in the Field Collection group management program.

  6. IRM, Acronyms, compiled a list of frequently used acronyms used in the Field Collection group management program.

  7. IRM, Related Resources, moved related resource content from the Manual Transmittal section and located it here.

(2) IRM, Incorporated Interim Guidance Memorandum SBSE-01-0816-0034 adding FTD Alerts to the list of current priorities for case reviews.

(3) IRM, Revised the title of this section to Case Priority Level.

(4) IRM, Revised procedures for shelving requests involving medium and low priority modules/cases.

(5) IRM, Hold files for Offer in Compromise cases was removed from the table.

(6) IRM, Relocated language in this section to and incorporated Policy Statement 1-236, Fairness and Integrity of Enforcement Selection.

(7) IRM, Revised to include a categorization of cases for assignment.

(8) IRM, Revised this section to provide information regarding mandatory assignment cases in the ICS group hold file and the queue. Relocated Mandatory FTD Alert guidance from section to this section. Relocated guidance on the assignment of mandatory Other Investigations from section to this section. Added additional information regarding Appeals Referral Investigations (ARIs) to the guidance on mandatory Other Investigations.

(9) IRM, added information regarding assignment of High priority cases in the ICS group hold file, the queue and other statuses. Added guidance on Related Assignment cases from IRM and TFRP assessments from IRM Also, incorporated additional guidance on Trust Fund Recovery Penalty case actions and assignment from Interim Guidance Memorandum SBSE-05-0217-0019.

(10) IRM, Relocated MapInfo information to section Added information about the ENTITY case management system and case prioritization processes within ENTITY.

(11) IRM, Relocated information regarding above graded direct time to section Added information describing case priority levels, case priority codes and the role of priority codes in the assignment of inventory.

(12) IRM, Relocated information regarding Mandatory FTD Alerts to section Added information regarding case predictive values assigned to cases in the queue.

(13) IRM Relocated information regarding assignment of imminent CSED cases to section Added guidance on the selection of cases using priority codes and predictive productivity values.

(14) IRM, Relocated guidance on the assignment of TFRP assessments to section Added guidance on the use of professional judgment in case selection.

(15) IRM, Relocated guidance on the assignment of related entity taxpayers to section Added MapInfo information.

(16) IRM, Relocated guidance regarding the assignment of mandatory Other Investigations to section Added guidance related to above graded duties.

(17) IRM, Relocated guidance on the assignment of discretionary Other Investigations to section Inserted "Resource" information to this section.

(18) IRM, Removed this section, relocated related resource information to section

(19) IRM, Revised targeted inventory levels for grade 5/7/9 revenue officers, incorporating Interim Guidance Memorandum SBSE-01-0417-0024.

(20) IRM, Removed, the Service no longer identifies High Assault Risk Areas (HARAs).

(21) IRM, Reference to IRM added to provide additional guidance on performing reviews of Suspicious Activity Report audit trails.

(22) Revised text for editorial changes. Updated IRM citations as necessary and corrected links where needed.

Effect on Other Documents

This material supersedes IRM 1.4.50 dated September 30, 2015 and incorporates IG Memorandum SBSE-01-0816-0034, Interim Guidance for Group Managers regarding EQRS reviews issued August 12, 2016; IG Memorandum SBSE-05-0217-0019, Interim Guidance for Trust Fund Recovery Penalty Case Actions and Assignment issued February 28, 2017 and IG Memorandum SBSE-01-0417-0024, Maintaining Targeted Inventories issued April 11, 2017.


Small Business/Self-Employed Field Collection Managers

Effective Date


Kristen Bailey
Director, Collection Policy (05-04-2017)

  1. Purpose. This section discusses responsibilities of managers in Field Collection. The primary focus of this section is guidance related to Field Collection case work. While many topics are touched upon in this section, comprehensive guidance about all of them cannot be included here. As you use this section, remain alert for references to other resources, such as related IRMs and websites and access that guidance as needed to ensure a thorough understanding of topics. Specifically, IRM 1.4.50:

    1. Describes general administrative responsibilities required of field collection group managers.

    2. Describes employee performance and development procedures.

    3. Prescribes internal control requirements.

    4. Provides guidance to group managers on the assignment and approval of work.

    5. Provides guidance for operational reviews by Territory Managers and Area Directors.

  2. Audience. These procedures and guidance apply to IRS Field Collection Group Managers, Territory Managers and Area Directors.

  3. Policy Owner. SB/SE Director, Collection Policy..

  4. Program Owner. SB/SE Collection Policy is the program owner of this IRM.

  5. Primary Stakeholders. Field Collection, Collection Inventory Delivery and Labor Relations.

  6. Program Goals. This guidance is provided to communicate the managerial responsibilities to Field Collection group managers including performance management, assignment of work, approval of work, promoting quality casework and internal group controls.

  7. Contact Information. Recommendations and suggested changes to this IRM should be e-mailed to the Content Product Owner. The owner is indicated on the Product Catalog Information page which is found in the Form/Pubs/Products IRM listing of the Media and Publications web site. (05-04-2017)

  1. Internal Revenue Manual (IRM) 1.4.50, Collection Group Manager, Territory Manager and Area Director Operational Aid contains procedures, guidance and information for Field Collection group managers. The content includes general administrative responsibilities, performance management, internal controls, assignment of work, approval of work, quality and program reviews. (05-04-2017)

  1. 5 USC Part III, Government Organizations and Employees.

  2. § 1204, Internal Revenue Service Restructuring & Reform Act of 1998.

  3. § 1203, Internal Revenue Service Restructuring & Reform Act of 1998.

  4. IRC § 6304, Fair tax collection practices.

  5. IRC § 6320, Notice and opportunity for hearing upon filing of notice of lien.

  6. IRC § 6330, Notice and opportunity for hearing before levy.

  7. IRC § 6331, Levy and distraint.

  8. IRC § 6672, Failure to collect and pay over tax or attempt to evade or defeat tax.

  9. IRC § 7213A, Unauthorized inspection of returns or return information.

  10. IRC § 7521, Procedures involving taxpayer interviews.

  11. 26 CFR 601-106 (Revenue Procedure 2012-18), Ex Parte Communications Between Appeals and Other Internal Revenue Service Employees.

  12. 31 USC § 3302, Custodians of money.

  13. 31 USC Chapter 53, Monetary Transactions.

  14. Equal Employment Opportunity Commission (EEOC) Management Directive 715 (MD-715).SBSE Collection Functional Delegation Orders

  15. SBSE Collection Functional Delegation Orders, http://mysbse.web.irs.gov/opsupport/hc/facilitiesorganizationalsupport/orgsupportteam/imd/delorders/functional/ecs/default.aspx (05-04-2017)

  1. The Director, Collection Policy is the executive responsible for the policies and procedures to be employed by collection personnel.

  2. Field Collection Group Managers, Territory Managers and Area Directors are responsible for ensuring compliance with the guidance and procedures described in this IRM.

  3. In June of 2014 the IRS adopted the Taxpayer Bill of Rights (TBOR). Familiarize yourself and your employees with these rights. Consider these rights in every interaction you and your employees have with taxpayers. These rights are articulated at (05-04-2017)

  1. Program Reports: End of month reports. Group managers are required to use the ENTITY case management system and the Integrated Collection System (ICS) to verify and report time charges by their employees and to generate and approve end of month reports. Section 1204 reports. Group managers are required to submit quarterly certifications of compliance with section 1204 of the Internal Revenue Service Restructuring and Reform Act of 1998, prohibiting the use of tax enforcement results. ENTITY, ICS and the Automated Trust Fund Recovery (ATFR) penalty programs are used for group controls in these areas: imminent collection and assessment statutes, no touch/activity, higher graded duties, Notice of Federal Tax Lien (NFTL) determinations and pyramiding. Group managers are responsible for establishing and maintaining each of their employee’s Employee Performance File (EFP).

  2. Program Reviews: Functional Security Reviews. Group managers are required to conduct at least one security review, which must be documented and provided to the next level of management Review of remittance controls are required to be performed by the group manager at least annually. Embedded Quality (EQ) consistency reviews. Group managers will participate in one or more EQ consistency reviews each year to assist in rating EQ attributes. Operational reviews are conducted by the Territory Manager and Area Director annually to evaluate program delivery and conformance to administrative and compliance requirements.

  3. Program Effectiveness. The efficacy of Field Collection groups is measured by the program reports and reviews listed in IRM & (2).

Program Management and Review (05-04-2017)

  1. Frequently used terms used in this IRM along with their definition include:

    1. Bargaining Unit employee- An employee who is covered by the current National Agreement with the National Treasury Employees Union.

    2. Drop File- A file to be established for each employee. The Employee Drop File is for documentation not related to performance.

    3. Employee Performance File- The Employee Performance File is a system consisting of all performance ratings and other performance-related records maintained in accordance with 5 CFR 293, Subpart D.

    4. ENTITY- The ENTITY case management system is current database displaying Field Collection, Advisory and Queue inventory.

    5. Ex Parte Communication- Communication between any Appeals employee and an employee of another IRS function without the taxpayer/representative being given the opportunity to participate in the communication.

    6. National Agreement- The contract between IRS and the National Treasury Employees Union which covers bargaining unit employees.

    7. Pyramiding- An in-business taxpayer, not current with FTDs and with two or more balance due trust fund modules assigned to Field Collection.

    8. Queue- The Queue is an electronic holding bin of cases from which Field Collection group managers select cases for assignment.

    9. Repeater- A taxpayer that has had more than module with a TDI or TDA delinquency that first came into existence in the immediate past two years from the current processing cycle.

    10. Representative- A person who is authorized to represent a taxpayer before the IRS. (05-04-2017)

  1. This table lists commonly used acronyms and their definitions:

    ALSAutomated Lien System
    ATFRAutomated Trust Fund Recovery Penalty Program
    ATATAbusive Tax Avoidance Transaction
    BUBargaining Unit
    CJECritical Job Element
    EODEnd of Day
    EOMEnd of Month
    EPFEmployee Performance File
    EQEmbedded Quality
    EQRSEmbedded Quality Review System
    FADFederal Agency Delinquency
    ICSIntegrated Collection System
    LRLabor Relations
    NQRSNational Quality Review System
    NTEUNational Treasury Employees Union
    OJIOn-the-Job Instructor
    PIIPersonally Identifiable Information
    PODPost of Duty
    ROTERRecord of Tax Enforcement Results
    SARSuspicious Activity Report
    TERTax Enforcement Result
    UNAXUnauthorized Access
    WGIWithin Grade Increase (05-04-2017)

  1. IRM resources:

    • IRM, Administrative Responsibilities

    • IRM 1.5.2, Uses of Section 1204 Statistics

    • IRM 1.15, Records and Information Management

    • IRM 5.3.1, ENTITY Case Management System

    • IRM 5.13.1, Embedded Quality Administrative Guidelines

    • IRM 6.430.2, Performance Management Program for Evaluating Bargaining Unit and Non Bargaining Unit Employees Assigned to Critical Job Elements (CJEs)

    • IRM 6.751, Discipline and Disciplinary Actions

    • IRM 6.800.2, Employee Benefits, IRS Telework (Flexiplace)Program

    • IRM 1.4.6, Managers Security Handbook

    • IRM 25.1.8, Fraud Handbook, Collection Field Function

  2. Web resources:

    • Centralized Case Processing (CCP): http://mysbse.web.irs.gov/collection/ccpcoll/default.aspx

    • Collection Consultation: http://icsweb.web.irs.gov/Docs/HTML/user_guide.htm#cc

    • Critical Job Elements (CJEs): http://hco.web.irs.gov/apps/cje/

    • Embedded Quality: http://mysbse.web.irs.gov/sbseorg/eq/default.aspx

    • ENTITY: http://mysbse.web.irs.gov/Collection/collsystems/entity/default.aspx

    • Human Capital Office (HCO) website: http://hco.web.irs.gov

    • ICS User Guide:http://icsweb.web.irs.gov/Docs/HTML/user_guide.htm

    • iManage website:https://portal.ds.irsnet.gov/sites/iManage/SitePages/Home.aspx

    • MY SBSE web: http://mysbse.web.irs.gov/default.aspx

    • 2016 National Agreement II: http://hco.web.irs.gov/lrer/negagree/natagree/

    • New Manager Orientation (NMO) Support Center: http://hco.web.irs.gov/apps/leads/nmo.html

    • Section 1203/RRA 98:http://hco.web.irs.gov/lrer/conperf/1203issues/index.html

    • Telework: http://hco.web.irs.gov/telework/

    • UNAX: https://organization.ds.irsnet.gov/sites/vldp/DEP/UNAX/RR/Pages/default.aspx

Program Scope and Objectives (01-25-2013)

  1. Fundamental responsibilities for all managers are discussed in IRM 1.4.1, Management Roles and Responsibilities. As a field collection manager, you must provide oversight and direction in a number of areas which will result in accomplishing the mission of the Internal Revenue Service. Your oversight responsibilities include, but are not limited to:

    1. Ensuring employee case actions are timely and in accordance with current law, policies, and procedures.

    2. Ensuring employees maintain high standards of professionalism in all contacts with the public, internal customers, and coworkers.

    3. Ensuring employees observe taxpayer rights.

    4. Ensuring employees are aware of ongoing changes to the laws, policies, and procedures that relate to their responsibilities (preferably during group meetings).

    5. Addressing systems issues that impact either internal or external customer needs.

    6. Ensuring cases are assigned timely and that employee workload:
      • Reflects current priorities.
      • Reflects employee experience and skill level.
      • Addresses Servicewide objectives.
      • Protects public interest.
      • Allows for effective case processing.

    7. Helping revenue officers make the appropriate next case decision when necessary.

    8. Ensuring employees are accountable for the appropriateness of their actions.

    9. Providing ongoing employee feedback that is candid and meaningful and will establish a basis for determining an accurate assessment of performance and developmental needs.

    10. Issuing the Critical Job Elements (CJEs) timely in accordance with the 2016 National Agreement and evaluating employees performance against their CJEs.

    11. Creating and maintaining a work environment that will promote teamwork, positive working relationships, and increased employee satisfaction.

    12. Ensuring employees have necessary functioning equipment and supplies.

    13. Overseeing the time reporting process and ensuring that the group's End of Month (EOM) time and inventory data are accurate and timely.

  2. Your responsibilities also include:

    1. Developing employees.

    2. Evaluating employee performance and providing counseling.

    3. Addressing employee conduct issues.

    4. Fostering good working relationships.

    5. Defining goals and course of action.

    6. Assigning and directing work.

    7. Instructing employees in the application of procedures and guidelines.

    8. Displaying integrity in all actions.

  3. As a manager you are accountable to address performance deficiencies within your group. This may be accomplished through reviews and/or by requiring your concurrence with performing specific actions. For example, if you find that Notice of Federal Tax Lien (NFTL) determinations are not being made in accordance with IRM 5.12.2, Federal Tax Liens, Notice of Lien Determinations, you can require revenue officers to secure your written approval for all non-filing or extension decisions. For additional direction regarding performance issues see Exhibit 1.4.50-5, Suggested Action Steps for Unacceptable Performance.

  4. You must also oversee group remittance processing activities, including monitoring Form(s) 5919, Teller's Error Advice, sent to your group. Procedures are shown in IRM 5.1.2. See IRM, Responding to Form 5919. Remittance control reviews are addressed in IRM (01-25-2013)

  1. When a new group is established or a new manager is assigned to an existing group, a meeting with the employees must be held within the first 30 days. At this meeting the manager will communicate expectations to include the following topics:

    • Group procedures

    • Case work

    • Use of time - office/field/telework

    • Timeliness of case activity

    • Reasonable time frames for case actions
      (See IRM, Initial Contact Time Frames, IRM, Case Histories, and IRM, Timely Follow-ups, for timeliness and time frames.)

    • Case review schedule

    • Collection Consultations - schedule and structure

    These expectations should also be reviewed at the beginning of each fiscal year.


    This meeting is considered a 7114 meeting, See the Federal Service Labor-Management Relations Statute, 5 U.S.C. § 7114. Local National Treasury Employees Union (NTEU) chapter(s) must be notified of the meeting in accordance with Article 8, Union Rights, of the 2016 National Agreement.

  2. When a new employee is assigned to an existing group, the group manager must meet with the new employee to discuss managerial expectations (see (1) above) and ensure appropriate on-line Forms 5081 are completed and processed.


    This meeting is considered a 7114 meeting. Local National Treasury Employees Union (NTEU) chapter(s) must be notified of the meeting in accordance with Article 8, Union Rights, of the 2016 National Agreement.

Communicating Expectations (01-25-2013)

  1. Regular group meetings will be held as necessary to review items such as the following:

    • Directives from the Territory Manager, Area Director, and Headquarters

    • Procedural memoranda

    • IRM changes

    • Case resolution techniques

    • Changes in condition of employment

    • Automation issues

    • Mandated topics not available on other media

    • General group (employee) concerns


    Regular group meetings are not ordinarily considered 7114 meetings. The Union entitlement arises where there is a discussion of a personnel policy, practice or other general condition of employment. For example, a discussion at a group meeting on the need to make timely Trust Fund Recovery Penalty (TFRP) determinations or how to handle a particular type of case would not ordinarily be considered 7114 issues. Managers should seek guidance and advice from their servicing Field LR Section if they are unsure whether an agenda item for a group meeting constitutes a 7114 issue. Article 8 Section 1 of the 2016 National Agreement also provides guidance on 7114 Meetings. (09-12-2014)

  1. You are responsible for reviewing time reported by your employees to ensure accuracy. Using ICS and ENTITY, verify time prior to End of Month (EOM) processing (i.e., no later than COB on the last Friday of the monthly reporting period). Updates/corrections to End of Day (EOD) data occur overnight. Thus, if all EOD activity is not completed and verified by the Friday prior to EOM, delays in processing EOM reports will result. Exhibit 10 in IRM 5.2.1, Collection Time Reporting, provides information about the last Friday of each reporting period and number of expected hours in each period. Consider the following:

    1. You can use ENTITY to verify the accuracy of time charges. There is a “View” titled “Weekly Time Verification” and a “Report” titled “Hours Verification Report,” both can be used to validate time. For more information go to the ENTITY website: http://mysbse.web.irs.gov/Collection/collsystems/entity/default.aspx and IRM 5.2.1, Collection Time Reporting.

    2. Be alert for, and address as appropriate, issues such as potentially excessive administrative or miscellaneous direct time, minimal field time, discrepancies related to credit/comp/holiday/training time, etc.

    3. Ensure that the group secretary performs weekly time verification and checks for daily EOD for all employees.

    4. Monitor case sub codes and consider requesting that ROs validate sub codes monthly to avoid inaccurate time reporting. See IRM, Case Codes and Subcodes.

    5. Refer to IRM, Field Collection Area Procedures, for specific information about GM responsibilities related to time reporting.

ENTITY End Of Month (EOM) Processing

Role of the Field Collection Manager (01-25-2013)

  1. IRM, Administrative Responsibilities, contains information about general managerial responsibilities. Place special emphasis on responsibilities shown in the following sections. (09-12-2014)

  1. Group Managers are responsible for oversight of certain administrative functions for their employees including, but not limited to:

    1. Maintenance of time and attendance records

    2. Certifying overtime records

    3. Approving scheduled and unscheduled leave

    4. Controlling and approving travel

    5. Maintaining safe working conditions

    6. Holding group meetings

    7. Keeping employees current on all applicable policies and procedures

  2. Other Administrative tasks include, but are not limited to:

    • Ensuring group ENTITY End of Month reports are completed correctly (verified, generated, and approved) by the due date

    • Completing quarterly 1204 self certifications

    • Oversight of supply procurement

    • Maintaining EPF and Drop files for each employee


      You may delegate certain duties to a secretary/ administrative assistant; however, you retain oversight responsibility for those tasks.

General Managerial Responsibilities

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