4.5.5  TE/GE Reports

4.5.5.1  (09-27-2006)
TE/GE WebETS Time Reporting System

  1. The TE/GE Technical Time Reporting System (ETS) has been replaced with the new Web-based WebETS system for employees in TE/GE Business Segments. Fiscal year workplans by time application are developed jointly by the Headquarters Office, Directors and Area Offices. Employees maintain daily records on time applied to various operational and non-operational activities.

  2. Reports previously produced by the Detroit Computing Center (DCC), Management Information Reports (MIR’s) for monitoring plan versus actual time expenditures are now produced in the WebETS system.

    Note:

    Effective January 2006 DCC will use the acronym ECC (Enterprise Computing Center Det.)

4.5.5.1.1  (09-27-2006)
TEGE's Web-based Employee Technical time System (WebETS)

  1. TEGE has historically used a reporting system to track the use of resources in meeting stated business objectives. As work plan data is developed at the executive level, each division uses the data to monitor the effective use of its resources against stated objectives in that work plan.

  2. The WebETS system replaces the ETS, COMBO and COMBINE applications. WebETS provides TEGE employees a web-based application to:

    1. Establish cases

    2. Maintain inventory

    3. Report time as it is applied

    4. Enable the production of group level reports

    5. Enable the compilation of data from all groups for the production of reports

    6. Replace the function performed by the Detroit Computing Center in creating MIRs with its own MIR production

4.5.5.1.2  (09-27-2006)
Description of System

  1. Numeric codes as described below, provide overall flexibility and responsiveness to program needs and permit changes or expansions in the TE/GE programs. The codes provide a uniform system for planning and reporting time applications by TE/GE technical personnel.

  2. Business Segment; Employee Group Codes and Position Codes - The use of specific Business Segments, Employee Group Codes (EGC) and position codes permits time expenditure data to be produced by functional element (EP/EO/GE) and by position categories, or combinations. Activities with cross functional lines or which technical personnel do in several different position categories can be combined or isolated as needed.

  3. Employee Group Code - The Employee Group Code consists of four digits.

    1. The first digit identifies the TE/GE Operating Division.

    2. The second digit identifies the function (or equivalent) within the operating division.

    3. The third and fourth digits identify the group (or equivalent) within a Function.

  4. Position Code - The position code consists of three digits that identify each position in the TE/GE activity. These position codes allow WebETS to capture data for specific positions such as:

    • Tax Auditor

    • Tax Law Specialists

    • Group Managers,

    • Revenue Agents,

    • Program Analyst,

    • Staff Assistant,

    • Customer Service Representatives and Specialists, and

    • Quality Reviewers, etc.

  5. Activity Codes - Operational and Non-Operational Activity Codes consist of three digits. Activity Codes are subject to change each fiscal year. For the current listing of valid codes, refer to TE/GE systems codes booklets:

    • Document 6476, Employee Plans Systems Codes

    • Document 6379, Exempt Organizations Management Information Systems Codes

    • Document 11308, Government Entities Computer Systems Codes

4.5.5.1.3  (04-15-2003)
Fiscal Year Plan

  1. As part of the TE/GE Web-based Reporting System, Form 5440 is used in program planning by Headquarters Office, Directors and Area Offices. Form 5440, which reflects both Operational and Non-Operational time and planned average hours, is the format used for transmitting yearly plans (technical days and returns) for review and approval to Headquarters Office.

4.5.5.1.4  (09-27-2006)
Daily Time Reporting

  1. Personnel assigned to the TE/GE functions, use the Web-based Form 6490, to report Technical Time and non-Technical Time.

  2. All time (Operational and Non-Operational) expended by TE/GE personnel is reported by Activity Code designations and submitted to the WebETS system.

  3. A separate report is prepared for each reporting cycle or part thereof.

  4. Entries are made daily for the time devoted to the various activities. Area Offices and Employee Groups use the Web-based system Form 6490, which is prepared through local procedures.

4.5.5.1.5  (04-15-2003)
Work Implementation Plan Allocation of Total Time

  1. According to the time schedule for the Service’s long range planning cycle, the annual TE/GE Implementing Plan Program is developed and approved.

4.5.5.1.5.1  (09-27-2006)
Planning

  1. Area Offices and Business Segments submit preliminary Implementation to Headquarters Office for review and approval. Final approved plans by Area Offices and Business Segments are submitted to Headquarters Office personnel for each Operating Division.

  2. In this development and approval process, Form 5440 is used by Headquarters Office personnel and by Area Office and Business Segments. This form provides for allocating total TE/GE technical time to the various work activities for both Operational and Non-Operational time.

  3. After approval by Headquarters Office, Area Office plans are approved for final input by TE/GE Business Systems Planning, with data converted to be used as feeder reports for the TE/GE Web-based Technical Time Reporting System.

  4. The WebETS system enables the production of reports at the group level and replaces the function previously performed by DCC in creating MIRs, with its own MIR production.

4.5.5.1.5.2  (09-27-2006)
Using Activity Codes/Project Codes in Planning

  1. The Activity Codes/Project Codes listed on the Form 5440 planning document, help Headquarters, Directors and Area Office planning officers in preparing their specific plans. The listing of codes on planning documents will also ensure accuracy in processing the documents within the WebETS system for both TE/GE technical time and TE/GE examination workplan processing.

  2. The Activity Code/Project Code structure is not consecutive, permitting changes or expansion in TE/GE activities or program emphasis, which are monitored by Business System Planning.

  3. Current Activity Codes/Project Codes and definitions needed to prepare Form 5440 are listed in the Workplan Document sent out each year by Headquarters Office in the following systems codes booklets:

    • Document 6476 (EP)

    • Document 6379 (EO)

    • Document 11308 (GE)

4.5.5.1.6  (09-27-2006)
The WebETS Application Program

  1. The WebETS program is a Web-based system designed and developed to enable TEGE users to log into the system and access their own individual account. Each "User Account" will contain administrative data to identify the user's name, organizational path, grade, SEID, tour of duty, and position.

    1. Potential for change should be anticipated and therefore access to modify, add or delete groups should be included in an administrator's access to the system. This access should be restricted to a member of the BSP office.

    2. Data will be captured within WebETS for managerial reports at varying levels and will have a number of query items and options.

  2. The WebETS application resides on the IRS intranet and includes the following features:

    • Open inventory time tracking

    • Completed Form 6490

    • Validity and consistency checks

    • On-line Code and Description Help

    • Automatic accurals and display of total time

    • Group Summary reports.

  3. Technical time or "tech time" reporting are terms used within TE/GE to describe the reporting of time spent on predefined activities and/or projects. TE/GE Web-based reporting is not linked to the " payroll" time and attendance reporting process (i.e., does not impact pay or leave information). The primary reason for Web-based reporting is to enable production of management information reports that indicate how the organization is doing in relation to annual workplan objectives. This information is used in quarterly business performance reviews to the IRS Commissioner.

  4. The Web-based reporting process is a cyclical process that repeats itself 12 times each fiscal year. The beginning and ending date of each reporting period is based on the fiscal quarter beginning and ending date. Some reporting periods have four weeks and some have five weeks. On occasion, there may be a reporting period with six weeks.

  5. The WebETS Tech Time reporting process consists of four major activities:

    1. Record/Report time

    2. Manager reviews and validates group data/Prints Group Reports

    3. Second Level Manager verifies group data is complete and prints reports

    4. Management information reports.

4.5.5.1.6.1  (09-27-2006)
Process Description

  1. Record/Report Time - Employees account for their normal tour of duty hours by tracking the number of hours expended on each of their work assignments or leave. Items can range anywhere from examination of a particular return to administrative type duties to leave. After the employee has completed entry of their hours for the reporting period, the employee prints the form 6490, and electronically transmits the completed report to their manager.

  2. Manager Reviews and Validates Group Data/Prints Group Reports -Once the Manager has received and reviewed all of his/her employees' completed monthly time reports, the Manager should validate the group data within the WebETS application. The validated data is then electronically sent to the WebETs server. Once the group data has been validated, the Manager should generate and print the Group Reports. .

  3. Verification of Data/Print Reports -The group data is electronically sent to the Second Level Manager who verifies and prints the applicable reports. The Second Level Manager is responsible for ensuring that the verification check is transmitted to the WebETS server.

  4. Validation/Correction Processing - The validation and consistency check process checks each Web-based time report to ensure the amount of total hours reported do not exceed the total amount allowed and that the codes used are valid and used appropriately with other codes.

  5. Management Information Reports - Management information reports are produced at the U.S. Summary level, the Business Segment Summary level and the Group summary level by the Business Unit Coordinators. These individuals are designated by each Business Operating Division, and have access to the Work Plan Module for electronic submission of 5440 data. .

4.5.5.1.6.2  (09-27-2006)
Reporting WebETS System Problems

  1. The TE/GE Government Entities Director, as the business owner of WebETS, has program management responsibility for WebETS.

    1. The BSP BAM (TE/GE Business Application Management) Team has primary responsibility for WebETS maintaining and updating all codes in the WebETS application and conducting UAT testing.

    2. BSP TOPS (TEGE Operational Program Support) Team has primary responsibility for responding to and troubleshooting WebETS issues reported via help desk tickets.

  2. When reporting a system problem, the user must provide a detailed description of the action you were trying to accomplish and the problem encountered. Detailed descriptions enable the programming staff to recreate the same scenario and result for analysis.

4.5.5.1.6.3  (09-27-2006)
WebETS Bulletins

  1. Notification of updated program version releases, changes in the WebETS tech time reporting process or procedures and other information impacting WebETS users are communicated to TE/GE employees, Managers via WebETS bulletins.

  2. The Business System Planning office, on an as needed basis, issues WEbETS Bulletins. Each WEbETS Bulletin is numbered sequentially starting with '01' each fiscal year. The first two digits represent the fiscal year the bulletin was issued. For example the first WebETS Bulletin issued in fiscal year 2006 will be numbered 06–01. WebETS Bulletins are issued electronically to all TEGE WebETS users. The WebETS Bulletins are also available on the TE/GE BSP web site.

4.5.5.1.7  (09-27-2006)
TE/GE Web-based Technical Time Reports

  1. Form 6490, TE/GE Web-based Time Report is used to gather information required by management at all levels for time application by TE/GE personnel in the Area Offices. A separate report is prepared for each month or part of a month. Each employee makes daily entries for the time devoted to the various TE/GE activities. Reports are available within WebETS for Headquarters Office, Area Offices, Business Segments and Employee Groups.

  2. Managers will ensure that reports are prepared for employees on leave or other absence. However, reports are not prepared for employees on "extended" leave without pay (as defined in IRM 6.600.1, Absence and Leave), beginning with the first day on LWOP.

4.5.5.1.7.1  (09-27-2006)
Form 6490, TE/GE Web-based Time Report

  1. The need for accuracy cannot be overemphasized when completing each Web-based Form 6490. Form 6490 for each individual must show the total work time in a given month. Total work time is computed automatically using the automated 6490 program by multiplying the number of workdays by eight hours and making Alternate Work Schedule (AWS) adjustments to the total daily time when AWS time is applied (Activity Code 860). Deducting Saturdays, Sundays and national holidays from the number of days in the month determines the number of workdays in a month. Authorized overtime is reported under the appropriate Activity Code with an offsetting adjustment under "Details In " Activity Code "840."

  2. Form 6490 provides a systematic means for accumulating the time for each technical employee classified as Specialists, Examiners, Group Managers, etc.

    1. For Examiners/Specialists, it shows the number of examination cases the Examiner/Specialist has in process, the time devoted to such cases and the cases closed during the month with the time charged to each case.

    2. The report will reveal to area management any unusually large inventory of open cases to which time has been charged, any cases where they are charging time beyond a reasonable amount, and any instances where they are neglecting difficult cases in favor of simpler returns.

  3. To simplify this follow-up of work in process, the Web-based 6490 program will calculate and insert the number of months in process for each examination.

  4. Each employee makes daily entries and the employee retains the current report throughout the month. The current report is available to supervisory personnel for management review.

  5. At the close of the last workday of the month, the Web-based 6490 is:

    1. submitted electronically to their manager via the WebETS application

    2. may be printed if required; and

    3. reviewed by the Level 1 Manager for accuracy; if correct it is approved; if incorrect it is rejected back to the employee for corrections; approved

4.5.5.1.7.2  (09-27-2006)
Instructions for Preparing TE/GE Web-based Technical Time Report, Form 6490

  1. Under ordinary circumstances, each employee will prepare one Form 6490, TE/GE Web-based Time Report, per month. However, under certain conditions it is necessary for Examiners/Specialists to file more than one (1) Form 6490. See the explanation in for preparing multiple Form 6490.

4.5.5.1.7.2.1  (09-27-2006)
Form 6490 - Item Requirements

  1. Name- This 6490 information is gathered from the data entered when the employee was added as a user to the WebETS application.

    VALID ORGANIZATION CODES FOR EACH BUSINESS SEGMENT
    BUSINESS SEGMENT BUSINESS SEGMENT CODE EP EO GE CAS
    Northeast Area Office - EP & EO Examinations 01 7601-7615 7901-7915    
    Mid- Atlantic Area Office - EP & EO Examinations 02 7616-7630 7916-7930
    Great Lakes Area Office - EP & EO Examinations 03 7631-7645 7931-7945
    Gulf Coast Area Office - EP & EO Examinations 04 7646-7660 7946-7960
           
    Pacific Coast Area Office - EP & EO Examinations 06 7676-7690 7976-7990
    EO Compliance Unit - Ogden 09   7720-7729
    EP and EO Examinations Programs and Review 10 7600, 7891-7997 7900, 7991-7997
           
    Rulings & Agreement - Determinations (Cinn. Only) 12 7510, 7520-7535 7810, 7820- 7839, 7845- 7849, 7880-7889
    Rulings & Agreements - Determinations (Wash. POD) 13 7500, 7550-7560, 7570-7572, 7575-7582 7800, 7850, 7860, 7870- 7876
    Headquarters 14 7400 7700 7200
    Tax Exempt Bonds (Nationwide) 15     7210, 7211, 7220, 7221-7229
    Federal/State/Local Governments (Nationwide) 16 7240, 7241, 7250-7258
    Indian Tribal Governments (Nationwide) 17 7270, 7271, 7280- 7289
    Customer Account Services 18   7300, 7310-7314, 7320-7329
    Customer Education and Outreach 19 7410 7710  

    Note:

    Effective June 26, 2005 EO Central Mountain Area " PBC 405" ceased to exist. Groups were absorbed into other areas.

  2. Year/Month - The 6490 report will include the year and month for which the report is being generated.

  3. Employee Grade -This 6490 data is generated from the employee Users Profile in WebETS.

  4. TE/GE Division Organization Code - The Employee Group Code (EGC) is generated from the employee/User Profile in WebETS.

    DIGIT UNIT/FUNCTION ENTER
    1st Operating Division 7
    2nd EP "4"
    "5"
    " 6"
    EO "7"
    "8"
    " 9"
    GE "2"
    CAS "3"
    3rd and 4th Employee Group Code Enter the designated number assigned to your group.
    Codes 00 - 99 are group designations. Each group, with the jurisdiction of a Business Segment, must have a unique employee group code. Two digits are used to designate each group code.
    Code "00" is used only in those Functions that do not contain groups (i.e., Director, etc.).

  5. Position Code - This 6490 information is generated from the employee/User Profile in WebETS.

    VALID POSITION CODES FOR EACH BUSINESS FUNCTION
    POSITION CODES EP EO GE CAS
    Office Administration        
    Customer Service Representative (CSR)       310
    Customer Service Specialist (CSS)       316
    Technical Screener - Para-Professional 410 710    
    Tax Examiner - EOCU   711    
    EP/EO/GE/HQ Revenue Agent 416 716 216  
    EO Revenue Agent       317
    EP Revenue Agent       318
    EO Tax Auditor   717    
    EO Data Miners   718    
    FSLG/ITG Specialist     218  
    Program Analyst       319
    Technical Staff       320
    Programmer 434 734    
    Program/Management Analyst 443   243  
    Human Resource Specialist        
    Non-Supervisory Management Official   757    
    Non-Supervisory Analyst/Staff Assistant   758    
    Other 459 759 259  
    Quality Reviewer       359
    EP/EO/GE/HQ Tax Law Specialist 460 760 260  
    Management Official       360
    EP/EO/GE Manager 461 761 261  
    Supervisor/Manager        
    Manager       361
    Manager- OPR, FO     262  
    Other (i.e., Secretary, Management Assistant)       362
    Senior Executive   780    

  6. Page - Each page of the Form 6490 is automatically consecutively numbered beginning with page 1..

4.5.5.1.7.2.2  (09-27-2006)
Total Time

  1. This section of Form 6490 is systemically updated to summarize Total Technical Time, Total Non-Technical Time, AWS, and Total Time Accounted for during the cycle for which the Form 6490 is generated.

4.5.5.1.7.2.3  (09-27-2006)
Part III - Reconciliation

  1. The Web-based Form 6490 will automatically record calculations in Part Ill and display the information on the printout.

4.5.5.1.8  (09-27-2006)
WebETS MIR’s Summary Reports

  1. WebETS produces summary reports that reflect time applications of technical personnel.

4.5.5.1.8.1  (09-27-2006)
EP Web-based Technical Time System Reports

  1. Following is the one EP MIR report produced by WebETS system along with a description. Refer to the WebETS User Guide, the Web-based Reporting System for the format of the report.

  2. Report 11 - EP Technical Staffday Analysis (Number: EP Technical Time Report 11). Report 11 provides an analysis, based on the Form 5440 submitted at the beginning of the fiscal year and the monthly 6490’s received from the business segments, area offices and employee groups. Analysis is provided on the staffday accomplishments and the percent of total time. Report 11, can be generated monthly in the Web-based system.

4.5.5.1.8.2  (09-27-2006)
EO Technical Time System Reports

  1. Following is a listing of EO MIR’s produced in the Web-based system along with a description of each. Refer to Document 6494, EO Technical Time Reporting System for the format of each report.

    1. Report 14 - EO Technical Analysis (Staffdays/FTEs and Plans) (Number: EO Technical Time Report 14). Report 14 provides an analysis, based on the Form 5440 submitted at the beginning of the fiscal year and the monthly 6490’s received from the business segments, area offices and employee groups. Analysis is provided on the staffday and FTE accomplishments and the percent of total time by staffdays, FTEs and Plans for each BAC and PAC listed on Form 5440. Report 14, generated monthly, is electronically downloaded to area office, employee groups and Headquarters Office.

    2. Report 15 - EO Determination Case Grade Analysis (Number: EO Technical Time Report 15). Report 15 provides an analysis of the staffdays applied by Examiner/Specialist in grades 5/6/7/8/9/10, 11, 12 and 13, for the current month, year-to-date and percentage of year-to-date and the total determination time for the current month and year-to-date 5/6/7/8/9/10, 11, 12 and 13, and the total EO determination time. Report 15, generated monthly, is electronically downloaded to area offices, employee groups and Headquarters Office.

    3. Report 18 - EO Technical Staffday Analysis (Number: EO Technical Time Report 18). Report 18 provides an analysis of Activity Codes using the Project Codes with their applicable Activity Codes. Report 18, generated monthly, is electronically downloaded to area offices, employee groups and Headquarters Office.

4.5.5.1.8.3  (09-27-2006)
GE Technical Time System Reports

  1. Following is a listing of GE MIR's produced in the Web-based system along with a description of each. Refer to the GE Technical Time Reporting System document for the format of each report.

    1. Report 14 - [FSL, ITG, TEB] Technical Staffday and FTE Analysis (Number: [FSL, ITG, TEB] Technical Time Report 14). Report 14 provides an analysis, based on the Form 5440 submitted at the beginning of the fiscal year and the monthly Form 6490's received from the business segments and employee groups. A separate Report 14 is generated for each function under (i.e., FSL, ITG and TEB). Analysis is provided on the staffday and FTE accomplishments and the percent of total time by staffdays, FTE's and plans for each BAC and PAC listed of Form 5440. Report 14, can be generated monthly, in the Web-based system by the business segments and Headquarters Office.

    2. Report 18 - [FSL, ITG, TEB] Technical Staffday Return Analysis (Number: 18 [FSL, ITG, TEB] Technical Time Report 18).Report 18 provides an analysis of Returns (by Activity Code) using the Project Codes with their applicable Activity Codes. A separate Report 18 is generated for each function under GE (i.e., FSL, ITG and TEB. Report, 18 can be generated monthly, in the Web-based system by management..

4.5.5.2  (04-15-2003)
Employee Plans Master File (EPMF) Outputs

  1. The outputs produced from the EPMF are for TE/GE Headquarters Office, Ogden Campus and EP Area Office use in planning, researching, and monitoring employee benefit plan activities under ERISA.

  2. The outputs are generated in the following formats:

    1. Returns statistics, types of filers, and posting progress to the EPMF, and

    2. Return information from Form 5500 Series Returns and their attachments.

  3. The return statistics of Form 5500 Series Returns are produced on a monthly bases for Headquarters Office, but are only issued to the EP Area Office upon request.

4.5.5.2.1  (09-27-2006)
Miscellaneous Outputs

  1. Various output tapes are produced at Martinsburg Computing Center (MCC) for printing of the following at the Ogden Campus.

    1. Reports Tape

    2. Unpostable Tapes

    3. Delinquency Notices and TDI’s

  2. Periodically extracts are made and magnetic tape and/or hardcopy listings are produced and forwarded to the Headquarters Office or Area Offices, as required.

  3. Special monthly extracts may be requested by SE:T:BSP for Headquarters or Area Offices as needed. The general public may also request information on a reimbursable basis.

4.5.5.2.2  (09-27-2006)
EPMF Reports

  1. The reports listed are generated from EPMF on a monthly basis for monitoring return filing by various categories and non-filing of Form 5500 Series Returns. Headquarters Office distribution is made to the Area Offices by Headquarters Office upon request.

4.5.5.2.2.1  (04-15-2003)
EPMF Annual Returns/Reports-National Total

  1. Report NO-CP:E:FS-01 - There are two separate return year reports under this title, for two return years (e.g., Return period ending 199912-200011 is for the 1999 return and return period ending 199812-199911 is for the 1998 return.) The returns, when posted, are added into their appropriate return year. The report reflects accumulated totals by the form number of the Annual Return/Reports or their schedules. The report provides current statistics on return filings for pension plans on a nationwide basis.

4.5.5.2.2.2  (04-15-2003)
EPMF Annual Return/Report by Area Office

  1. Report NO-CP:R:R-308 - This report is produced by area and sub-totaled by group within each area. There are reports under this title for two return years and are further distinguished by Form Number for a total of ten (10) reports. The statistics shown on this report do not include welfare plans. This report provides the capability for the areas to monitor the number of returns posted to the EPMF, by the following categories:

    1. Total returns

    2. Plan entity

    3. Type of plan

    4. Number of plan terminations

    5. Participation

4.5.5.2.2.3  (04-15-2003)
Employee Plans Report of Delinquent Returns

  1. Report NO-7100-E:O:S-28 - This report is used to monitor the volume of delinquent returns. The report reflects the total number of notices issued and the disposal transactions within each campus. The report is generated through IDRS beginning each July and accumulates totals for the first notice issued by plan year. Other than first notice activity, accumulation is based on service campus production counts.

4.5.5.3  (09-27-2006)
EP/AIMS Management Information Reports

  1. The information input data for management information reports are derived from the Audit Information Management System (AIMS) database. The AIMS database contains a record for each employees’ plan charged to EP. Daily, each Area Office and Ogden Campus Examination, for EP personnel, makes adjustments to any number of employees’ plan records through remote terminals. In most instances, the source input documents for these changes are the AIMS forms. The database, along with the changes, are maintained at the Ogden Campus. The Ogden Campus produces statistical reports from the AIMS database for each Area Office.

  2. Copies of this same data is electronically transmitted monthly to DCC for additional validations and reports. DCC provides Area Offices, Employee Groups, and national summary data. Refer to Document 6476, Employee Plans Systems Codes for a listing of reports generated.

  3. Weekly and monthly AIMS reports for EP and EO are electronically generated and sent by Secure E-mail to the respective AIMS Coordinators.

  4. DCC tables are downloaded to a ZIP file by the AIMS Coordinators and distributed for processing by the groups.

    Note:

    Effective January 2007 AIMS reports for GE will be sent electronically by Secure E-mail to GE AIMS Coordinators/Analysts.

4.5.5.3.1  (04-15-2003)
AIMS Ogden Campus Processing Reports

  1. The Audit Information Management System (AIMS) generates weekly, monthly and "as requested" reports at the Ogden Campus for each Area Office. These are used to monitor the EP accomplishments and inventory. The reports provide information on cases returned from Review, inventory analysis, claims, statute control, and other areas of interest to field personnel.

4.5.5.3.1.1  (09-27-2006)
EP/AIMS Table 4.0, Returns with Statute Pending

  1. Table 4.0, Returns with Statute Date Pending, is a computer generated listing produced monthly by the Ogden Campus from AIMS data showing returns in all status codes, where:

    1. the statute date has expired and the return is charged to an EP Group on AIMS

    2. the statute date is due to expire within 180 days or less

    3. the statute is extended due to special characteristics (e.g., claims, Form 872A, etc.,) and the return is charged to an EP Group on AIMS.

  2. The AIMS Coordinator is responsible for receiving, distributing and following up with the Ogden Campus on Table 4.0. Each month a list of all the returns on which the statute of limitations will expire or has expired, is sent to the employee group charged with the returns by the AIMS Coordinator. Although the responsibility for this report rests with the Group Manager, the Group Secretary, or Group Manager's designee, has certain duties connected with this report.

  3. The Group Secretary, or Group Manager's designee, should compare the employer names on Table 4.0 to the names in the Statute Control File. An update must be prepared for those cases where the Statute Control File shows later statute dates than the report shows. The Group Secretary, or Group Manager's designee, should bring the discrepancy (between the Statute Control File date and the report date) to the attention of the responsible Examiner/Specialist and Group Manager. Annotate Table 4.0 to show the Examiner/Specialist and Group Manager have been notified.

  4. Where a Statute Control File does not exist, but the employer’s name is listed on Table 4.0, the Group Secretary, or Group Manager's designee, should locate the case and do the following:

    1. If the return is in the group, notify the responsible Examiner/Specialist that proper statute control must be established.

    2. If the return is already closed, notify the Group Manager by annotating the report.

    3. If there has never been a record of this return in the group, notify the Group Manager who will initiate a search for the return.

  5. Table 4.0 should be given to the Group Manager after the Group Secretary, or Group Manager's designee duties have been performed so he/she can perform the monthly review of statute control. To work the report correctly, the Group Manager must ensure the following tasks are performed prior to receipt of the following months report:

    1. Each return that is listed on the report with no special statute message must be located. TE/GE Examination Groups, charged with the returns, must locate cases with 120 days or less from statute expiration.

    2. If a listed return cannot be located, it is the responsibility of the organization charged on the report to make every possible effort to locate the return. Notify the employee group with the return that the return is charged to the wrong employee group and the AIMS database reflects a pending statute expiration. Note and date this action on the report.

    3. If the return still cannot be located after adequate research, notify the AIMS Coordinator that a return with a possible statute expiration cannot be located.

    4. Each return must be reviewed to determine whether a consent to extend the statute period should be secured. In this regard, the date for expiration of the period of limitations for assessment should be verified from information contained on, or attached to, the return. The AIMS database must also be updated to reflect the receipt of an extension or the decision not to secure a consent.

    5. Mandatory Review must update the statute after the 90-day letter has been issued and the taxpayer does not petition the Tax Court.

  6. To update the database:

    1. When a consent extending the period of limitation on assessment of tax has been secured, enter date in format MMDDYYYY. An example of this consent is Form 872, Consent to Extend the Time to Assess Tax. Once this update has been input through the terminal and the statute extended to date is more than 210 days from expiration, this return is no longer listed on the report.

    2. When a consent using Form 872A, Special Consent Fixing Period of Limitation Upon Assessment of Income Tax, extending the statute of limitations has been secured, enter "872A." This does not remove the return from the report, but the legend "872A" will appear on the report, indicating that a consent has been secured.

    3. Update Form 5500 with Alpha Code PP, update should be before normal statutes and AMSTUP print should be included in the case file.

  7. If the correct date is actually earlier than the date on the AIMS database, follow the procedures below to correct an incorrect Statute of Limitations Date:

    1. Prepare a Form 5595, TE/GE Update, to input "872A"

    2. Prepare a second Form 5595 to input the correct Statute of Limitations Date

    3. When Alpha Codes are used to update the statute date on AIMS, they must be corrected to a recomputed numeric date before closing, if an adjustment is input.

  8. The AIMS database must be updated for the statute date because:

    1. It informs management that the statute of limitations, of each return, has been considered and acted on.

    2. It minimizes the number of returns on the report that require research. Once the database is updated, the report eliminates extended statutes (if beyond 180 days) and identifies Form 872A extensions and returns with no extensions necessary.

4.5.5.3.1.2  (09-27-2006)
AIMS TC 424 Reject Register

  1. When a MF request for AIMS establishment is input via the terminal, a TC 424 is processed to the MF. If the TC 424 is a reject, e.g., does not match Master File information, the account is not established on the AIMS file. A register of these accounts is generated at Ogden Campus. The register is distributed weekly to each TE/GE Area Office. The rejected accounts are listed alphabetically by Employee Group Code for cases assigned to groups in the Area Offices.

  2. The first line on each rejected item contains information from the MF highlighting the error condition encountered and as much other information as available. The second line of information contains information from the AIMS database at the time the rejected item was received.

  3. The Reject Code is comprised of four digits. The first 3 digits are the Unpostable Code (UPC) and the fourth digit is the Reason Code (RC). All reject codes can be found in Document 6209, ADP and IDRS Information. Also, refer to IRM 4.4.35, Resolving Unpostables, for additional information. If not available, contact the AIMS Coordinator in the area office.

4.5.5.3.1.3  (04-15-2003)
AIMS Weekly Update Report

  1. Changes to an employer account at the EPMF are reported to the TE/GE function on the AIMS Weekly Update Report. This report notifies TE/GE when, for example:

    1. the employer has filed an amended return

    2. the employer has been identified as a potentially dangerous taxpayer (*PDT*)

    3. the employer’s account has been assigned to the Department of Labor function, etc.

  2. Case files should be updated with the information from the Weekly Update Report. The report should be kept in the case file to minimize later research.

  3. The AIMS Weekly Update Report is sorted by these groupings:

    1. Records in area office status codes, grouped by Employee Group code.

    2. Records in the remaining area office status codes grouped by status.

4.5.5.3.1.4  (04-15-2003)
AIMS Error Register

  1. The AIMS system generates weekly and monthly processing reports at Ogden Campus. The Ogden Campus Computer Program ARP’s were created to subject:

    1. weekly report records to separate validity and consistency checks as a double check on AIMS. ARP 0543 produces the weekly AIMS Extract Error Register for inventory and accomplishment errors.

    2. monthly report records to separate validity and consistency checks as a double check on AIMS. ARP 1940 produces the monthly AIMS Extract Error Register which is separated by inventory, examined accomplishment and non-examined accomplishment errors.

  2. Error registers reflect cases excluded from AIMS reports which are generated at Ogden Campus due to the presence of the error condition indicated. Corrective action for these errors will be initiated by TE/GE personnel. It is imperative that all corrective actions be completed before the next monthly extraction cycle to ensure that the corrected items are updated and included in reports.

4.5.5.3.1.5  (04-15-2003)
AIMS Duplicate Records Report

  1. The AIMS Duplicate Records Report (ADRR) is a weekly computer printed listing identifying employer accounts current under AIMS control that have been received again from the EPMF. Proper use of the information in this report is essential to ensure appropriate disposition of the tax return.

  2. Returns are listed in the ADRR by employer identification number (EIN). Each item contains (reading from left to right) the file source, employee plan number, plan period, and employer’s name, together with AIMS file (AIMF) information and opening information from EPMF. AIMF information includes the Employee group code, status code, source code and the area office code to which the return is assigned. Opening record information includes the employee group code, source code, project code, message code of the duplicate request and area office code for the opening record.

  3. Frequently the ADRR contains a critical examination issue other than that which originated the AlMS control. Analysis of each item listed is necessary to determine appropriate action. Upon receipt of the ADRR, analyze each item to determine what, if any, follow-up action is required.

    1. Use the original ADRR to annotate actions taken. Enter the action taken to the right of each item line.

    2. When final action has been completed, date stamp and initial to the left of the EIN.

  4. Each item will contain one of the following message codes.

    1. Message REF is generated when a change has been entered in the AIMF EIN. In this situation, the EIN listed is the old EIN. There will be no item entries in the AIMF columns. Entries in the opening columns also pertain to the old TIN.

    2. Message CLP is generated when a PCS return requisition encounters a return that has been closed.

    3. Message DUP is generated when all other AIMF and opening column items must be checked to determine appropriate action.

    4. Message TRA is generated when an AIMS opening record encounters a return that has been transferred to a area office.

4.5.5.3.1.6  (09-27-2006)
Skeletal Records Over 60 Days Old

  1. Ogden Campus has available a utility program which will generate a listing of skeletal accounts which have been on the database over 60 days. This listing serves as a tool to monitor accounts which have not become full AIMS cases because they were opened with a push code or there is a systemic problem.

  2. The listing will provide the EIN, tax/plan period, MFT/employee plan number, name control/check digit, employee group code, area office code, creation date, push code, and project code.

  3. The listings are generated electronically and sent to the AIMS Coordinator by Secure E-mail.

4.5.5.3.1.7  (04-15-2003)
Inventory Validation Listings (IVL’s)

  1. TE/GE Directors are responsible for the accuracy and completeness of records on the AIMS database. TE/GE Directors must ensure that the AIMS database is updated to reflect current status, employee group code and other update data for all returns sampled or appearing on an inventory validation listing.

  2. Validation Lists are electronically generated and sent to the AIMS Coordinator by Secure E-mail, on a monthly basis.

    Note:

    Form 8127, TEGE Request for Inventory Validation Listing, is no longer required.

4.5.5.3.2  (09-27-2006)
EP/AIMS Detroit Computing Center Reports

  1. The DCC and Ogden Campus produced Management Information Reports (MIR’s) are programmed independently. Each fiscal year the DCC reporting system is reviewed and program requirements revised. Revised program requirements are submitted by Headquarters Office TE/GE to DCC for report changes and to Information Technology Services for campus produced report changes.

  2. The information appearing in each line and column for each report is specified in the program requirements. EP/AIMS program requirements for DCC processing are found in Document 6834, EP/AIMS DPTE Project Requirements. After locating a particular report, refer to its specific program requirements to interpret the information properly.

  3. DCC EP/AIMS reports provide information on returns currently assigned or closed by the EP function. They are used to monitor the EP programs. The two basic types of EP/AIMS reports are inventory and accomplishments. Excluded from these reports are error records which are uncorrected. Reports are made available monthly on-line for Headquarters Office and Area Offices.

    Note:

    DCC tables are downloaded into a ZIP file by the AIMS Coordinators/Analysts, sorted by group code and sent to the appropriate groups.

4.5.5.3.2.1  (04-15-2003)
EP/AIMS Inventory Reports

  1. EP/AIMS inventory reports provide information which enables an area office to monitor its inventory efficiently to meet its current year EP Examination Plan. The reports provide information on the status of various examinations in process. Refer to Document 6834 for specific instructions on each report.

  2. EP/AIMS Report 52 - EP Inventory Status of Returns by Project Code

    1. Format - Columns display valid inventories of returns in various statuses of examination activity. Stublines display project codes by category.

    2. Report levels - Area Office and Programs and Review, Employee Group Code Summary, U.S. Summary

    3. Frequency - Produced Monthly

4.5.5.3.2.2  (09-27-2006)
EP/AIMS Accomplishment Reports

  1. EP/AIMS accomplishment reports provide information on returns examined and are used to monitor the EP Examination Plan and special project programs. The reports provide information on the disposal of the various examinations. Refer to Document 6834 for specific information on each report.

    EP/AIMS REPORT FORMAT
    Columns display valid accomplishment(s)
    REPORT LEVELS Frequency
    20 - EP Examination Accomplishments by Project Code Report - All Closures by number of returns and types of closures including average time and plan data.
    Stublines display the project codes by category.
    Area Office and Programs and Review, Employee Group Code Summary, U.S. Summary Monthly
    20.1 - EP Closings by Type of Return by types of return examined and types of closures.
    Stublines display the project codes by category.
    Area Office and Programs and Review, Employee Group Code Summary, U.S. Summary Monthly
    20.2 - EP Accomplishments by Exam Class - All Closures by number of returns and types of closures, including average time.
    Stublines display 5500 Series Returns by Type of Plan (DB and DC) and number of participants, 5330 and 990T returns and discrepancy adjustments.
    Area Office and Programs and Review, Employee Group Code Summary, U.S. Summary Monthly
    25 - EP Exam Results/Qualification Issues by examined disposal code categories. This report captures revocations.
    Stublines display the valid project codes by category.
    Area Office and Programs and Review, Employee Group Code, U.S. Summary Monthly
    28 - EP Examined Disposal Code Analysis by Project Code by examined disposal code categories and the percentage of total number of records received.
    Stublines display the valid project codes by category.
    Area Office and Programs and Review, U.S. Summary Quarterly
    29 - EP Non-Examined Case Disposal Analysis by non-examineddisposal codes.
    Stublinesdisplaytheproject codes by category
    Area Office and Programs and Review, U.S. Summary Monthly
    30 - EP Examination Disposal Code Analysis by Exam Class by examined disposal code category and the percentage of total number of records received.
    Stublines display 5500 Series Returns by Type of Plan (DB and DC) and number of participants, 5330 and 990-T returns anddiscrepancy adjustments.
    Area Office and Programs and Review, U.S. Summary Monthly
    32 - EP Dollar Coverage and Results by Exam Class (Disposal codes for the number of returns examined, participants affected, trust assets and dollar results adjustments to SBSE, W&I, LMSB.
    Stublines display 5500 Series Returns by Type of Plan (DB and DC) and number of participants, 5330 and 990-T returns and discrepancy adjustments.
    Area Office and Programs and Review, U.S. Summary Monthly
    32.1 - EP Dollar Coverage and Results by Project Code Disposal codes for the number of returns examined, participants affected, trust assets and dollars result adjustments to SBSE, W&I, and LMSB.
    Stublines display the project codes by category.
    Area Office and Programs and Review, U.S. Summary Monthly
    38.1 - EP Examination Agreed Deficiency Collection Report by Exam Class Disposal codes by the number of agreed assessment returns, assessment amount and percentage full paid, not paid, partial paid, and installment agreements with and without payments.
    Stublines display 5500 Series Returns by Type of Plan (DB and DC) and number of participants,5330 and 990-T returns and discrepancy adjustments.
    Area Office and Programs and Review, Employee Group Code Summary, U.S. Summary Quarterly
    41 - EP Examination Case Grade Correlations Disposal codes for closed examinations by examiner grades 5-9, 11, 12, and 13-14.
    Stublines display the grade of case by Area Office and US Summary
    Area Office and Programs and Review, U.S. Summary Quarterly
    60 - EP Examination Timeliness - All Examination Closings Ddisposal codes and status codes by the number of closed returns, average cycle days, and days elapsed from start date (groupings: less than 30 days, 31-180, 181-365, 366-540, 541-730 and greater than 730 days.
    Stublines display the extraction cycle of October–September and the year.
    Area Office and Programs and Review, Employee Group Code, U.S. Summary Monthly
    61- EP Examination Timeliness - All Examination Closings Except Team Audit and EO TEP/LMSB CIP Support Disposal codes and status codes by the number of closed returns, average cycle days, and days elapsed from the start date (groupings: less than 30 days, 31-180, 181-365, 366-540, 541-730 and greater than 730 days).
    Stublines display the extraction cycle of October-September and the year.
    Area Office and Programs and Review, Employee Group Code, U.S. Summary Monthly
    62 - EP Examination Timeliness - All Team Audit and EO TEP/LMSB CIP Support Disposal codes and status code by the number of closed returns, average cycle days, and days elapsed from start date (groupings: less than 30 days, 31-180, 181-365, 366-540, 541-730 and greater than 730 days.
    Stublines display the extraction cycle of October-September and the year.
    Area Office and Programs and Review, Employee Group Code, U.S. Summary Monthly

4.5.5.4  (04-15-2003)
EO/AIMS Management Information Reports

  1. The Exempt Organizations functions require a reporting system by which management can control and project their resources in order to accomplish their objectives. The information input data for management information reports is derived from the Audit Information Management System (AIMS) database. The AIMS database contains a record for each return charged to EO. Daily, each area office and Ogden Campus Examination Division, for EO personnel, makes adjustments to any number of organization records through remote terminals. In most instances, the source input documents for these changes are the AIMS forms. The database, along with the changes, are maintained at the Ogden Campus (OSC). The campus produces statistical reports from the AIMS database for each of their area office and campus TE/GE functions.

  2. Copies of this same data are electronically transmitted monthly to the DCC for additional validations and reports generation. DCC provides Employee Group Code (EGC), Area Office (AO) and U.S. summary data. Refer to Document 6379, Exempt Organizations Computer Systems Codes for a listing of reports generated.

4.5.5.4.1  (09-27-2006)
AIMS Ogden Campus Processing Reports

  1. The Audit Information Management System (AIMS) generates weekly, monthly and "as requested" reports at the OSC for each AO. These are used to monitor the EO accomplishments and inventory. The reports provide information on cases returned from Review, inventory analysis, claims, statute control, and other areas of interest to field personnel

    Note:

    Campus reports are produced electronically and sent to the AIMS Coordinators/ Analysts by Secure E-mail for distribution to the groups.

    .

4.5.5.4.1.1  (09-27-2006)
EO/AIMS Table 4.0, Returns with Statute Pending

  1. Table 4.0, Returns with Statute Date Pending, is a computer generated listing, produced monthly by the OSC, from AIMS data showing returns in all status codes where:

    1. the statute date has expired and the return is charged to an EO Examination Group on AIMS

    2. the statute date is due to expire within 210 days or less

    3. the statute is extended due to special characteristics (e.g., claims, Form 872A, etc.) and the return is charged to an EO Examination Group on AIMS

  2. The AIMS Coordinator is responsible for receiving, distributing and following up with the OSC on Table 4.0. Each month a list of all the returns on which the statute of limitations will expire or has expired, is sent to the function charged with the returns by the AIMS Coordinator. Although the responsibility for this report rests with the Group Manager, the Group Secretary, or Group Manager's designee, has certain duties connected with this report.

  3. The Group Secretary, or Group Manager's designee, should compare the organization names on Table 4.0 to the names in the Statute Control File. An update must be prepared for those cases where the Statute Control File shows statute dates later than the report shows. The Group Secretary, or Group Manager's designee, should bring the discrepancy (between the Statute Control File date and the report date) to the attention of the responsible Examiner/Specialist and Group Manager. Table 4.0 should be annotated to show the Examiner/Specialist and Group Manager have been notified. If a Statute Control File does not exist, but the organization’s name is listed on Table 4.0, the Group Secretary, or Group Manager's designee, should locate the case and do the following:

    1. If the return is in an EO Examination Group, notify the responsible Examiner/Specialist that proper statute control must be established.

    2. If the return is already closed, notify the Group Manager by annotating the report.

    3. If there has never been a record of this return in the EO Examination Group, notify the Group Manager who must initiate a search for the return.

  4. Table 4.0 should be given to the Group Manager after the Group Secretary, or Group Manager's designee, duties have been performed so that the Group Manager can perform the monthly review of statute control. To work the report correctly, the Group Manager must ensure the following tasks are performed prior to receipt of the following months report:

    1. Each return that is listed on the report with no special statute message must be located. The Examination Group responsible for accounts listed on Table 4.0 must locate all cases with 120 days or less from statute expiration.

    2. If a listed return cannot be located, it is the responsibility of the group/function charged on the report to make every possible effort to locate the return. Notify the group/function with the return that the return is charged to the wrong group/function and the AIMS database reflects a pending statute expiration. Note and date this action on the report.

    3. If the return still cannot be located after adequate research, notify the AIMS Coordinator that a return with a possible statute expiration cannot be located.

    4. Each return must be reviewed to determine whether a consent to extend the statute period should be secured. In this regard, the date for expiration of the period of limitations for assessment should be verified from information contained on, or attached to, the return. The AIMS database must also be updated to reflect the receipt of an extension or the decision not to secure a consent.

  5. To update the database:

    1. When a consent extending the period of limitation on assessment of tax has been secured, enter the date on Form 5595, TE/GE Update, in MMDDYYYY format. An example of this consent is Form 872, Consent to Extend the Time to Assess Tax. Once this update has been input through the terminal and the statute extended to date is more than 210 days from expiration, this return is no longer listed on the report.

    2. When a consent using Form 872A, Special Consent Fixing Period of Limitation Upon Assessment of Income Tax, extending the statute of limitations has been secured, enter "872A" on Form 5595, TE/GE Update. This does not remove the return from the report, but the legend " 872A" will appear on the report once this update has been input through the terminal, indicating that a consent has been secured.

  6. If the correct date is actually earlier than the date on the AIMS database, follow the procedures below to correct an incorrect Statute of Limitations Date:

    1. Prepare a Form 5595, TE/GE Update, to input "872A"

    2. Prepare a second Form 5595 to input the correct Statute of Limitations Date

    3. When Alpha Codes are used to update the statute date on AIMS, they must be corrected to a recomputed numeric date before closing, if an adjustment is input.

  7. The AIMS database must be updated for the statute date because:

    1. It informs management that the statute of limitations of each return has been considered and acted on.

    2. It minimizes the number of returns on the report that require research. Once the database is updated, the report eliminates extended statutes (if beyond 210 days) and identifies Form 872A extensions and returns with no extensions necessary.

4.5.5.4.1.2  (09-27-2006)
AIMS TC 424 Reject Register

  1. A form that does not process through the terminal is returned to the originating function for correction. If the reject is due to an erroneous or missing name control, this entry is corrected in red by the Group Clerk in the originating function and returned for input. When there are items that must be corrected by the Examiner/Specialist, the form is returned to the Examiner/Specialist for perfection. When the form has been corrected and is returned to terminal input, the Group Clerk indicates the date returned in the block marked "Cor" , when available.

  2. The TC 424 Reject Register is produced by the OSC weekly, and is distributed to each TE/GE AO, to identify AIMS requisitions that could not be honored. When a request for AIMS establishment is input via the terminal, a TC 424 is processed to the Master File (MF). If the TC 424 is a reject, e.g., does not match MF information, the account is not established on the AIMS file. The rejected accounts are listed alphabetically by Organization Code for cases assigned to groups in the area offices.

  3. The first line on each rejected item contains information from the MF highlighting the error condition encountered and as much other information as available. The second line of information contains information from the AIMS database at the time the rejected item was received.

  4. The Reject Code is comprised of four digits. The first 3-digits are the Unpostable Code (UPC) and the fourth digit is the Reason Code (RC). All reject codes can be found in Document 6209, ADP and IDRS Information. Also refer to IRM 4.4.35, Resolving Unpostables. If not available, contact the AIMS Coordinator. See Exhibit 4.5.5-1. for a listing of the most frequent TC 424 reject codes and the action indicated.


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