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Part 4. Examining Process

Chapter 4. AIMS Processing

Section 32. Terminal Operations

4.4.32  Terminal Operations

4.4.32.1  (02-08-1999)
Overview

  1. This chapter contains information regarding terminal input and/or research of the following systems:

    • Audit Information Management System (AIMS)

    • Examination Returns Control System (ERCS)

    • Information Systems Bulletin Board System (IS BBS)

    • Integrated Data Retrieval System (IDRS)

    • Report Generation Software (RGS)

4.4.32.2  (02-08-1999)
Access

  1. Access only systems required to accomplish official duties. Any unauthorized accesses or browsing of tax information to satisfy personal curiosity or for fraudulent reasons are prohibited by IRS and subject to disciplinary action.

4.4.32.3  (02-08-1999)
Summary of AIMS

  1. The Audit Information Management System (AIMS) is a computer system designed to give Examination information about the returns open to Examination and Appeals.

4.4.32.3.1  (02-08-1999)
IRM Reference

  1. See IRM 2.8.1, Audit Information Management Systems input manual.

4.4.32.4  (02-08-1999)
Summary of ERCS

  1. ERCS is a area inventory management system for tax returns under examination and accesses and updates return records that have been automatically added to ERCS from AIMS.

4.4.32.5  (02-08-1999)
Reference

  1. See various ERCS Handbooks

4.4.32.6  (02-08-1999)
Summary of IS BBS

  1. The IS BBS is available to all IRS employees and features E-Mail, forums, libraries of files, etc. For assistance using the IS BBS, call the help desk at (202) 927–3404.

4.4.32.6.1  (02-08-1999)
AIMS-ESP Forum

  1. A message center used to connect users concerning AIMS and Examination case processing interests. The forum works like E-Mail except all messages can be viewed by everyone.

4.4.32.6.2  (02-08-1999)
AIMS-ESE Library

  1. A library of files which may be uploaded or downloaded consisting of listings of AIMS coordinators, transfer contacts, signed memorandum, etc.

4.4.32.7  (02-08-1999)
Summary of IDRS

  1. IDRS is a system which enable employees in service centers and area offices to have instantaneous visual access to certain taxpayer accounts.

4.4.32.7.1  (02-08-1999)
IRM References

  1. See IRM 2.3.1, IDRS Terminal Responses

  2. See IRM 2.4.1, IDRS Terminal Input

4.4.32.7.2  (02-08-1999)
Access

  1. IDRS users MUST NOT access their own or spouse’s account, the account of a friend, relative, or coworker, or any account in which they have a personal or financial interest.

4.4.32.7.3  (02-08-1999)
Passwords

  1. Each IDRS user will be furnished a password on a periodic basis. The password is received in a sealed Password Assignment Form; the password must be memorized and the form destroyed.

4.4.32.7.4  (02-08-1999)
Entry Code

  1. The entry code is the last item input for all command codes. The entry code is used to generate the 10-digit IDRS employee number for all command codes that require it as a record element.

4.4.32.7.5  (02-08-1999)
Employee Number

  1. The 10-digit employee number identifies each IDRS user and may be used to trace transactions on the Audit Trail to the individual who input them.

4.4.32.7.5.1  (02-08-1999)
Format

  1. The employee number consists of the following:

    1. The service center or area office code (first and second digits).

    2. The unit code (third, fourth, and fifth digits).

    3. The employee’s individual unique number which remains the same as long as the employee is an IDRS user anywhere in the service center’s data base (sixth through tenth digits).

4.4.32.7.5.2  (02-08-1999)
Employee Number

  1. When an employee Is transferred to another unit, the losing unit lDRS security representative is responsible for changing the employee number.

4.4.32.7.5.3  (02-08-1999)
Command Code

  1. The losing unit IDRS security representative will modify the employee number using CC UPEMP.

4.4.32.7.5.4  (02-08-1999)
Contents of Profile

  1. Change in employee number will cause the employee’s profile to be automatically deleted.

  2. If a Production/Training indicator (PTI) of P is input when the employee number is changed, the employee’s profile will be updated to contain those command codes which are contained in the unit. A blank in the PTI will give the employee no command codes.

4.4.32.7.6  (02-08-1999)
Security

  1. All employee accesses to IDRS are recorded on an Audit Trail file and matched against an employee SSN File.

4.4.32.7.6.1  (02-08-1999)
IRM References

  1. See LEM 25.10.3, IDRS Security

4.4.32.7.6.2  (02-08-1999)
Area Security

  1. Each area security function must develop procedures for assigning, monitoring, and reviewing sensitive command codes and sensitive command code combinations.

4.4.32.7.6.3  (02-08-1999)
Manager’s Responsibilities

  1. Managers must:

    1. Communicate security standards to employees

    2. Establish methods to enforce them

    3. Monthly review IDRS Usage Report to ensure that IDRS capabilities are appropriate for each individual employee

    4. Semi-annually review and document IDRS Usage Report that revenue agent/tax auditor IDRS capabilities are restricted to research only

4.4.32.7.6.4  (02-08-1999)
Unit Security Representative

  1. IDRS Unit security representatives must ensure all employee accesses and sensitive command code uses are valid and authorized and timely provide managers with IDRS Usage Reports.

4.4.32.8  (02-08-1999)
IDRS User

  1. IDRS users must be responsible for taking required precautions in providing security for documents, information, and property which they handle in performance of official duties.

4.4.32.8.1  (02-08-1999)
Command Code Profiles

  1. Command code profiles will be limited to the minimum required for that employee to perform assigned work.

4.4.32.8.2  (02-08-1999)
Sensitive Command Codes

  1. A command code is considered "sensitive" if it can be used to adjust account balances, change the status of a tax module or account, or affect the tax liability.

  2. Following is a list of potentially sensitive command codes. These command codes become sensitive when combined with certain other command codes.

    ADJ54 CRMNL IAORG RWMRS URAPL
    AMAXU DELET IAREV RWMSR UPRES
    AMCLS DOALL INCHG RWMSQ URADD
    AMSOC DRT24 INTEL RWMSL URENT
    AMSTU DRT48 IPSAD SCFRV UROUT
    BDADD EOCHG IPSST SCFRQ URREF
    BDAPL EPLAN IPSUP SCFDL XSADD
    BDENT ESAPL LEVYD SCFAJ XSAPL
    BDOUT FRM14 NOREF STAUP XSENT
    BNCHG FRM34 PAYMT STN90 XSOUT
    BRCHG FRM49 REFAP TDIAD XSREF
    CCPYT FRM77 RFUND TSIGN CHK64
    IADFL        

  3. Following is a list of sensitive command code combinations

    ADJ54 DRT48 AMCLS DRT24 FRM34
    BNCHG FRM34 BNCHG DRT48 INCHG
    DRT24 INCHG      

4.4.32.8.3  (02-08-1999)
Clerical/Paraprofessionals

  1. Examination group secretaries, clerks, tax examiners (without a case inventory), remote terminal operators; PSP Support, and Technical Support to perform research, updates, closures, requisitions, and/or corrections, as appropriate.

4.4.32.8.4  (02-08-1999)
Group Managers/Revenue Agents/Tax Auditors/Tax Examiners

  1. The input by group managers, revenue agents, and tax auditors for RESEARCH ONLY purposes to secure information to process adjustments. Tax examiners with a case inventory are limited to the use of RESEARCH ONLY command codes.

4.4.32.8.4.1  (02-08-1999)
Research Command Codes

  1. Suggested research command codes for use by revenue agents, tax auditors, and tax examiners with a case inventory, are:

    AMDIS BMFOL CFINQ DUPOL IMFOL INOLE
    IRPOL IRPTR RTVUE NAMEE NAMES BRTVU
    CAFOL DMFOL PMFOL RPVUE SUPOL PATRA
    ENMOD SSNAD EINAD TXMOD SUMRY ACTRA
    MFTRA MFTRD TSINQ TSUMY TRDBV  

4.4.32.8.5  (02-08-1999)
Unauthorized IDRS Browsing

  1. There exists a great sensitivity in the Service to the appearance of unauthorized IDRS use by employees browsing tax accounts for no clear purpose.

4.4.32.8.5.1  (02-08-1999)
Required Documentation

  1. To prevent the appearance of improprieties by our employees with a case inventory, the following must occur when using CFOL research command codes (BMFOL, BRTVU, CAFOL, DMFOL, DUPOL, EMFOL, EOGEN, ERTVU, IMFOL, INOLE, IRPOL, IRPTR, NAMES/NAMEE, PMFOL, RTVUE/RTFTP, RPVUE/RPVCU, SUPOL) and TRDBV:

    1. A print of the data researched be placed in the case file; or

    2. documentation on the case activity record of the TIN, tax period, reason accessed, and command code used.

4.4.32.8.6  (02-08-1999)
Summary of Report Generation Software (RGS)

  1. RGS, formerly TIES, is the exclusive report writing system used by Examination which generates workpapers, provides for operational data capture, produces an automated case closing document, computes interest, etc. Both areas and centers utilize either the stand-alone or LAN system.

4.4.32.8.6.1  (02-08-1999)
Reference

  1. See various training documents

4.4.32.9  (02-08-1999)
Document Sequence Number

  1. The document sequence number is the number the individual inputting gives the source document when successfully input to AIMS/IDRS.

4.4.32.9.1  (02-08-1999)
Numbering

  1. Each day start with document sequence 001 and continue throughout the remainder of the day. Each document must have its own number and duplicate sequence numbers are not permitted.

4.4.32.9.2  (02-08-1999)
Forms Requiring Document Sequence Number

  1. Forms 3177, 3870, 5344, 5351, 5811, 8278, and 8485 require the document sequence number.

4.4.32.9.3  (02-08-1999)
Placement of Document Sequence Number on Form 5344

  1. After closing each case through AIMS (CC AMCLSE, AMCLSF, or AMCLSI) complete Item C, Operator Employee No., of Form 5344, with IDRS employee number, date, and document sequence number.

4.4.32.10  (02-08-1999)
Annotation for Large Assessment

  1. Cases meeting the $50,000 criteria require annotation on the Form 5344 with the name and Dollar title of each employee entering data on the form of each employee quality reviewing the data for accuracy.

4.4.32.11  (02-08-1999)
Placement of Document Sequence Number on Form 5351

  1. After closing each case through AIMS (CC AMSOC), note the side of Form 5351 with IDRS employee number, date, and document sequence number.

4.4.32.12  (02-08-1999)
Placement of Document Sequence Number on Other Forms

  1. Annotate, where there is room, the IDRS employee number, date and document sequence number on the front of Forms 3177, 3870, 5811, 8278, and 8485.

4.4.32.13  (02-08-1999)
Generation of (CF) Form 5147

  1. CF 5147, IDRS Transaction Record, is generated in the service center each time a master file action occurs. It contains the refile DLN (Document Locator Number) and related information regarding the action. The Service Center Files Unit must associate it with the area office source documents within five days after input.

4.4.32.14  (02-08-1999)
Preparation of Source Document Folders

  1. Source documents are placed in brown folders (Documents 6981, 6982, 6983—based on size) for each date and type of input. At a minimum, a separate folder will be needed for AMCLS actions. Folders should be labeled as follows:

    • Employee Number: Input Operator’s Number
    • Category Doc Code: 47/AMCLS
    • Input Date: 06/08/1998
    • Sequence Number: 01–13
    • QR Release Date: 06/11/1998

4.4.32.14.1  (02-08-1999)
Form 6502

  1. Adhere Form 6502, Employee Source Document Folder (yellow label), to the outside of each folder.

4.4.32.14.2  (02-08-1999)
Employee Number

  1. IDRS employee number of individual inputting directly to AIMS/IDRS or IDRS employee number of individual uploading to AIMS/IDRS from ERCS.

  2. The input of the following forms generates document code 47 (the document code is the fourth and fifth digits of the DLN).

    IF the AIMS input form was THEN the category is:
    Form 5344 AIMS — AMCLS
    Form 5351/5546 AIMS — AMSOC

  3. The input of the following forms generates document code 54.

    IF the input form was: THEN the category is:
    Form 3870  
    Form 8278  
    Form 8485 ADJUSTMENTS

  4. The input of form 3177 generates document code 78.

    IF the input form was THEN the category is:
    Form 3177 OTHER DOCUMENTS

4.4.32.14.3  (02-08-1999)
Input Date

  1. Date input to AIMS/IDRS or date uploaded from ERCS to AIMS/IDRS.

4.4.32.14.4  (02-08-1999)
Sequence Number

  1. Sequence number of the source documents in each folder. If a sequence number is skipped, it must be noted; i.e., 001–013, 015–020, and place a piece of paper with the sequence number in the appropriate folder in sequential order.

4.4.32.14.5  (02-08-1999)
Quality Review Release Date

  1. Completed by individual performing the review.

4.4.32.15  (02-08-1999)
Shipment

  1. These folders MUST be shipped DAILY to the Service Center Files Maintenance Unit. They must associate CF 5147 with the source documents within five days after input. They should be notified immediately of any shipment delays.

4.4.32.15.1  (02-08-1999)
Form 3210

  1. Form 3210, Document Transmittal, should be completed. Place source document folders in box along with part 1 of Form 3210 in box 1—if more than one box is being shipped, put part 2 in box 2, part 3 in box 3. If needed, copy additional copies of Form 3210. Form 3210 must be in each box. Part 4 is retained in your file. Part 3 is the Acknowledgment copy and will be returned to you by the center. If volume does not necessitate box, ensure envelope is durable for shipment.

4.4.32.15.2  (02-08-1999)
Box Labeling

  1. Close and tape boxes. Place mailing label on top. With marker, write on the side of each box 1 of 1, 1 of 2, etc.

4.4.32.15.3  (02-08-1999)
Method of Shipment

  1. Packages weighing over one pound should be shipped via United Parcel Service (UPS) or a small package carrier offering tracking of the package. Entire street address of service center must be used, not post office box.


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