Appendix I Workload and Productivity Indicators for We reviewed IRS' various performance indicators to identify the ones that best portray collection workload and productivity trends. We also used IRS information to develop additional workload and productivity indicators. We calculated the indicators in this appendix based on our analysis of IRS data. We extracted the information from computer tapes provided by the National Office and used a spreadsheet program to manipulate the data and calculate the indicators. Staff from Collection's offices of operations, planning and management, and evaluation and research reviewed the indicators and provided comments on the way we defined and calculated them. When appropriate, we made changes based on their comments. Workload Indicators The workload indicators we selected characterize IRS's potential active and inactive delinquent account and delinquent return district office and ACS workload for fiscal years 1987 through 1991. We sometimes began with fiscal year 1988 because information for fiscal year 1987 was not available. Taxpayers Subject to Tables I.1 and I.2 show the number of taxpayers subject to collection action, and tables I.3 and 1.4 show the number of taxpayers subject to collection action per staff year. Taxpayers that were subject to collection action at the beginning of the fiscal year and those that became subject to such action during the fiscal year are generally included.1 Taxpayers that had multiple delinquencies are only counted once. 'The numbers include taxpayers who had delinquent accounts or returns that were being actively pursued by collection staff and those who had delinquencies in the queue. Because collection did not have information on the number of accounts and returns entering the queue each fiscal year, the tables reflect year-end queue numbers only. |