4.7.1  Overview

4.7.1.1  (01-26-2010)
Introduction

  1. This section provides an overview of the Examination Returns Control System (ERCS), which is an automated inventory management system. ERCS is used to requisition tax returns, assign returns to examiners, change codes such as status and project codes, and charge time. ERCS can be used to control work that is not controlled on the Audit Information Management System (AIMS), such as preparer penalties. ERCS also provides real-time information in the form of screens and reports for management of Small Business/Self Employed (SB/SE) and Large and Mid-size Business (LMSB) Examination groups, Planning and Special Programs (PSP), Centralized Case Processing (CCP), Technical Services (TS), SB/SE Examination and LMSB Quality Measurement Staff, and National Quality Specialty Review .

  2. The Summary Examination Time Transmission System (SETTS) and Statistical Sampling Inventory Validation Listing (SSIVL) are subsystems of ERCS.

    • ERCS and SETTS are utilized by employees in SB/SE and LMSB. ERCS allows monitoring of staffing through the capture of technical time. ERCS users generate either an Agent Input Document/Examiner's Time Input Document or a Tax Auditor Daily Report. The data is transmitted to the Enterprise Computing Center at Martinsburg (ECC-MTB). See IRM 4.9.2.

      Note:

      SB/SE Field and Office Area Examination replaced Form 4502 (obsolete) and Form 4606 with the ERCS generated time reports mentioned above.

    • SB/SE, LMSB, Tax Exempt/Government Entities (TE/GE), and Wage and Investment (W&I) Correspondence Examination utilize SSIVL. SSIVL programs allow users to perform validations of random samples of returns on AIMS, generate reports showing certain error conditions, and load extracted information from AIMS into a Microsoft Access database application for further analysis. Use of the SSIVL system is required to validate AIMS data. See IRM 4.4.16, Inventory Control.

  3. Along with the traditional users mentioned above, analysts can create customized reports using Discoverer, a report writer for end-users. Discoverer permits a user to create customized reports quickly by gathering ERCS database information that is not directly available from the standard ERCS reports. Use of Discoverer access is limited to LMSB and SB/SE analysts with a business need to generate reports using ERCS data.

  4. ERCS interfaces with other systems as follows:

    • ERCS exchanges information with AIMS via an AIMS extract, AMS7109. The data is pulled weekly by each of the five campuses that process SB/SE and LMSB returns. The SB/SE and LMSB data from AIMS is then processed against the ERCS database.

    • Requisitions, updates, transfers, and short closures made on ERCS are sent to AIMS daily.

    • ERCS receives an extract of time charging data from the Issue Management System (IMS) weekly. The data is processed and added to the ERCS database.

    • ERCS programs are run monthly to extract time charging information which is then validated and transmitted via SETTS to the ECC-MTB.

    • Selected data from the ERCS database is extracted and made available to Appeals, Excise Files Information Retrieval System (ExFIRS), the Shelter Project Office, IMS, and the Treasury Inspector General for Tax Administration (TIGTA).

  5. ERCS is supported by a variety of SB/SE and Modernization Information Technology Services (MITS) employees as reflected below:

    • SB/SE AIMS/ERCS personnel assist end-users, monitor system usage, determine and set up user permissions, maintain local files, serve as a starting point for questions, etc. AIMS/ERCS personnel serve as liaisons between end-users and MITS. The AIMS/ERCS personnel listing may be found on the AIMS/ERCS website.

    • The MITS system administrators and database administrators who support the ERCS computer at the Enterprise Computing Center at Memphis (ECC-MEM) are responsible for administering user logins and passwords, maintaining and tuning the computer and database management system, installing new versions of ERCS, and ensuring system and database backups occur. Security responsibilities of the system administrators include controlling access to ERCS as well as adding and deleting users to or from ERCS.

    • SB/SE Headquarters analysts are responsible for coordinating and prioritizing work requests and serve as the liaison between the AIMS/ERCS personnel, executives in the operating divisions, MITS, and TIGTA.

    • The ERCS Development Staff, MITS/Systems Development organization located in Charlotte, North Carolina, is responsible for the development and support of ERCS.

  6. ERCS contains several security checks to ensure unauthorized users do not access programs and authorized users are kept within the boundaries of their permissions. These checks are performed automatically and silently each time a user attempts to access ERCS. The user has no ability to prevent the checks.

  7. Access to ERCS, SETTS, SSIVL, and Discoverer is gained via the automated Online 5081 application. This application is the Intranet and web browser application utilized by the Service to request access to information systems and other applications. IRM 4.7.2, Security, contains detailed information concerning the various Online 5081 applications, gaining access, and modifying permissions.

4.7.1.2  (01-26-2010)
History

  1. ERCS was initiated in 1983 as a district automation project in the former Greensboro District. In 1984, ERCS was implemented in the first Examination group in Charlotte, North Carolina.

  2. Final ERCS implementation Servicewide occurred in 1999. This implementation incorporated what is now known as SB/SE, Specialty, and LMSB.

4.7.1.3  (01-26-2010)
Hardware Technology

  1. ERCS currently runs on a mini-computer.

4.7.1.3.1  (01-26-2010)
Hardware Maintenance Support

  1. ERCS runs under the UNIX operating system.

  2. ERCS runs under the Oracle database management system.

4.7.1.4  (01-26-2010)
Software Technology

  1. ERCS is written in the "C" programming language using PRO-C calls to the Oracle database management system. The Curses "C" library is used to support ERCS screens.

  2. ERCS was designed to use local files to allow the program versatility. Each SB/SE area and LMSB has its own set of local files.

4.7.1.4.1  (01-26-2010)
Software Maintenance Support

  1. Programming skills are required for error corrections and enhancements.

  2. Programmers require skills in "C" programming, Standard Query Language (SQL), UNIX and Oracle skills.

  3. The programmers responsible for maintaining ERCS are Headquarters, MITS employees.

4.7.1.5  (01-26-2010)
ERCS Hotline

  1. The ERCS Hotline is supported by the ERCS staff from 12:30 p.m. to 4:30 p.m. eastern time Monday through Friday. On the last day of time input for the SETTS cycle and the following work day, which is the transmission date for SETTS, the ERCS Hotline operates from 8:30 a.m. to 4:30 p.m. eastern time. Additionally, during the week following a full ERCS release the Hotline hours are extended to full days.

  2. The ERCS Hotline provides support for AIMS/ERCS personnel in answering users' questions and resolving problems.

  3. Users experiencing ERCS problems should seek assistance from their local AIMS/ERCS personnel (refer to website provided in IRM 4.7.1.1 paragraph (5) above). In situations when the local AIMS/ERCS support staff is unable to assist the user, a member of the local AIMS/ERCS support staff should call the ERCS Hotline for assistance.

4.7.1.5.1  (01-26-2010)
ERCS Hotline Summary

  1. Questions and problems reported to the ERCS Hotline are summarized in a weekly report. The ERCS Hotline Summaries can be accessed by the AIMS/ERCS personnel via the AIMS/ERCS/SETTS SharePoint.

4.7.1.6  (01-26-2010)
Sources of Information

  1. The ERCS development staff maintains the ERCS user documentation.

  2. There are six handbooks; one for each type of ERCS user with the exception of upper management and their support staff. Territory, Director of Field Operations (DFO), and Area and Industry users share one handbook because their menu options are similar. (See IRM 4.7.1.7, ERCS Users, for an explanation of ERCS user types.)

  3. Each of the six user handbooks explain how to navigate between the ERCS menu options and screens. Menus, ERCS screens and report headers are included in the user handbooks.

  4. The ERCS user handbooks include:

    • ERCS CCP Handbook

    • ERCS Group Handbook

    • ERCS PSP Handbook

    • ERCS Review Handbook

    • ERCS Sample Review Handbook

    • ERCS Territory Handbook

  5. In addition to the user handbooks, the ERCS development staff also maintains a technical reference manual called the ERCS TRM. This document explains the logic behind the programs. It is designed to aide the programmers and the AIMS/ERCS support personnel in researching user questions and in problem solving program and data issues.

  6. The ERCS Audit Trail Guide, also maintained by the ERCS development staff, is used as an aide in researching the ERCS audit trails.

  7. The above-named handbooks can be accessed on the .

4.7.1.6.1  (01-26-2010)
AIMS/ERCS Personnel

  1. IRM 4.7.10, ERCS Functional Coordinator, contains general AIMS/ERCS personnel responsibilities. Users should seek assistance for ERCS related issues from their local AIMS/ERCS personnel. Questions or problems that AIMS/ERCS personnel are unable to answer can be referred to the ERCS Hotline, described in IRM 4.7.1.5, ERCS Hotline, by the particular AIMS/ERCS employee.

  2. AIMS/ERCS personnel serve as the liaison between users and the MITS staff. Responsibilities of AIMS/ERCS personnel include, but are not limited to:

    • Providing training to new users

    • Providing training to users when changes are made to ERCS

    • Answering user questions and resolving problems

    • Assisting in the installation of new versions

    • Ensuring the successful upload of ERCS-to-AIMS updates

    • Ensuring successful monthly transmission of time data to ECC-MTB

    • Setting permissions for users

4.7.1.6.2  (01-26-2010)
IRM Part 4 Chapter 4, AIMS Processing

  1. As ERCS downloads data and reconciles with the AIMS database, IRMs 4.4.1 through 4.4.35, AIMS Processing, sections are valuable sources of information.

4.7.1.6.3  (01-26-2010)
IRM Part 2 Chapter 8, Audit Information Management System (AIMS)

  1. IRMs 2.8.1 through 2.8.9, Audit Information Management System (AIMS), sections provides instructions for the use of AIMS display terminals.

4.7.1.6.4  (01-26-2010)
AIMS/ERCS/SETTS Microsoft SharePoint

  1. The AIMS/ERCS/SETTS SharePoint provides AIMS/ERCS personnel a single work space to coordinate schedules, organize documents, and participate in discussions within the organization and over the Intranet.

  2. Access to the AIMS/ERCS/SETTS SharePoint is limited to AIMS/ERCS personnel and ERCS developers.

4.7.1.6.5  (01-26-2010)
AIMS/ERCS Website

  1. The AIMS/ERCS website is open to all IRS employees with Intranet capabilities. It contains a wealth of information such as contact lists, interim procedures, code lists and alerts.

  2. The website has information concerning AIMS, ERCS, and SETTS and is updated as the need arises to communicate information and changes.

4.7.1.6.6  (01-26-2010)
SSIVL Website

  1. The SSIVL website is open to all IRS employees with Intranet capabilities. It contains instructions for installing SSIVL and new PC program releases.

4.7.1.6.7  (01-26-2010)
Headquarters Analysts

  1. SB/SE Headquarters is staffed with analysts assigned the following program areas: AIMS, ERCS, Integrated Data Retrieval System (IDRS), and SETTS. Area AIMS/ERCS personnel can provide the name and contact number of the analysts.

4.7.1.7  (01-26-2010)
ERCS Users

  1. Each user in ERCS is assigned a role or user type. The AIMS/ERCS personnel determines the user type for the employee based on the information provided on the Online 5081 when the employee first requests access to ERCS. The user type determines what menu options are displayed for the user.

  2. Users are divided into the following types:

    • Admin (AIMS/ERCS personnel and their support staff)

    • Area/Industry (Area - SB/SE area managers and their clerical support staff. Industry - LMSB industry directors and their clerical support staff)

    • CCP (Centralized Case Processing managers, technical employees, and clerical support staff)

    • DFO (DFOs and their clerical support staff)

    • Group (SB/SE and LMSB field group and tax compliance group managers and their clerical support staff)

    • PSP (Planning and Special Programs - all levels of management and their clerical staff)

    • Review (Technical Services - all levels of management and their clerical staff)

    • Sample Review (Examination Quality Measurement Staff (EQMS), LMSB Quality Measurement Staff (LQMS), and National Quality Review Staff (NQRS) - all levels of management and their clerical staff)

    • TERRITORY (Territory managers and their clerical support staff)

  3. Users may be granted more than one user type if the need is justified. This enables the user to run menu options under different user types.

4.7.1.7.1  (01-26-2010)
Admin Users

  1. Admin users are AIMS/ERCS personnel (managers, analysts, and assistants). Examples of Admin responsibilities include:

    • SETTS processing

    • Uploading ERCS updates to AIMS

    • Updating local files

    • Monitoring overage managerial approval records

    • Setting user permissions

    • Researching end-user problems

  2. These users generally utilize position code 400.

4.7.1.7.2  (01-26-2010)
Area, DFO, Industry, and Territory Users

  1. These users are area and industry directors, DFOs, and territory managers, along with their respective clerical staffs.

  2. These users can:

    • Generate reports

    • Research and display records

    • Update employee information for employees in their AIMS assignee code (AAC)

    • Input time for territory managers in their group (LMSB territory managers only)

    • Approve updates made by managers (territory managers only)

  3. These users generally utilize position codes 101, 103, 104, 130, 201, 203, 204, 230, and 400.

4.7.1.7.3  (01-26-2010)
Group Users

  1. Group users are group managers, audit accounting aides, group secretaries, and group clerks. Group users are also revenue agents, tax compliance officers, tax examiners, etc. who are designated to act for their manager.

  2. Group users can:

    • Generate reports

    • Research and display records

    • Add, update, and close returns for the AAC for which they have permission

    • Generate Forms 895-ERCS, Notice of Statute Expiration

    • Update employee information for employees in their authorized AAC

    • Input time for employees in their authorized AAC

    • Generate a Form 3210, Document Transmittal

    • Group managers can approve updates to returns in their group

  3. Field group users generally utilize position codes 108 (SB/SE only), 110 – 115, 119 – 121, 124, 126, 127, 140, 151, 155, 170, 180, and 199.

  4. Tax compliance office group users generally utilize position codes 210, 213, 220, 226, and 299.

  5. Field and tax compliance office group users may also utilize position code 301, 316 (valid only for area 213), 327, and 400.

4.7.1.7.4  (01-26-2010)
PSP Users

  1. PSP users are PSP support managers and PSP clerical support staff. PSP users are also individuals designated as coordinators which may consist of revenue agents, tax compliance officers, etc.

  2. PSP users can:

    • Generate reports

    • Research and display records

    • Add, update, and close records for the AAC for which they have permission

    • Generate Forms 895-ERCS

    • Update employee information for employees in their authorized AAC

    • Input time for PSP employees in their authorized AAC

    • Generate a Form 3210

    • Managers can approve updates to returns in their AACs

  3. PSP users utilize position codes 110, 122, 125, 131, 210, 222, 225, 231, 301, 316, 327, and 400.

4.7.1.7.5  (01-26-2010)
Centralized Case Processing (CCP) Users

  1. CCP users are Centralized Case Processing managers, staff, and secretaries.

  2. CCP users can:

    • Generate reports

    • Research and display records

    • Update and close returns in CCP campuses and statuses for which they have permission

    • Print Forms 895-ERCS

    • Update employee information for employees in their AAC

    • Generate a Form 3210

    • Managers can approve updates to returns in their AACs

  3. CCP users generally utilize position codes 302 – 309.

4.7.1.7.6  (01-26-2010)
Review and Sample Review Users

  1. Review users are also known as Technical Services managers, staff, and secretaries. Review users are also revenue agents, tax compliance officers, tax examiners, etc. in Technical Services who are designated to act for their manager.

  2. Sample Review users are Specialty Review managers, staff, and secretaries.

  3. Review and Sample Review users can:

    • Generate reports

    • Research and display records

    • Update employee information for employees in their authorized AAC

    • Input time for employees in their AAC

    • Generate a Form 3210

    • Review users can add, update, and close returns in the PBC and status which they have permission

    • Review users can print Forms 895-ERCS

    • Review managers can approve updates to returns in their AACs

  4. Review users generally utilize position codes 105 (LMSB only), 106, 118, 206, 218, 301, 327, and 400.

  5. Sample Review users generally utilize position codes 106, 118, 206, 218, and 400.

4.7.1.8  (01-26-2010)
ERCS Permissions

  1. Permission to access ERCS to research returns, run reports, or update records is granted via the Online 5081, Automated Information System (AIS) User Registration / Change Request. Refer to IRM 4.7.2, Security, for details.

  2. After the user's account is created and the user has a login and password to the ERCS server, the Online 5081 is routed to the local AIMS/ERCS personnel to add the employee's permissions to access ERCS records.

  3. Levels of access that may be granted to ERCS users are:

    • Read - this allows the user to run reports and access information for research purposes.

    • Write - this allows the user to update returns. Other restrictions are added by the program to ensure users can only update returns in their AAC and within their range of status codes.

    • First level approval - this allows first line managers and acting managers to approve changes made to returns under their control.

    • Second level approval - this allows territory managers to approve changes made to returns by first level managers.

    • Backup - this is a restriction that can be applied when a user is given first level approval. It can be given to acting managers to limit the user's approval permission to approving changes by return instead of displaying all the changes made to returns in an AAC.

  4. When the permissions are granted the employee is also designated a user type. This determines the menu options available to the user from the ERCS Main Menu. Refer to IRM 4.7.1.7, ERCS Users, for an explanation of ERCS user types.

  5. Users are also given a default printer group during setup. The printer group determines which printers appear on the Print Menu when a user prints an ERCS screen or report. The printer group can be changed by the user either temporarily (in the current logon session) or permanently from the ERCS Login Menu. This enables a user to select from available network printers outside the user's local area when traveling.

4.7.1.8.1  (01-26-2010)
AIMS/ERCS Personnel Permissions

  1. Permissions for AIMS/ERCS area managers, analysts, and assistants are granted by the ERCS Headquarters analysts via an Online 5081.

  2. AIMS/ERCS personnel must already have ERCS access prior to completing an Online 5081 for AIMS/ERCS area managers, analysts or assistants access.

  3. Levels of access that may be granted to AIMS/ERCS personnel are:

    • Coordinator - this application permission may only be granted to AIMS/ERCS area managers and analysts. It gives the user permission to run the AIMS/ERCS Analyst Menu and the Check Mail application from the Login Menu.

    • SETTS - this application permission gives the user access to the SETTS application from the Login Menu and to the National Office SETTS Menu from the SETTS Menu. Access to the National Office SETTS Menu is required if the user's duties include transmission of the SETTS data to ECC-MTB.

    • Download - this application permission gives the user access to the AIMS download application from the Login Menu. (This application is also referred to as the uploading program.)

    • Mail - this application permission gives the user access to the Check Mail application from the Login Menu.

4.7.1.8.2  (01-26-2010)
Discoverer Permissions

  1. Discoverer is a report writer product that provides a way for users to create ad-hoc reports using ERCS data. Discoverer permissions are granted via Online 5081. The number of users is limited by the number of secured licenses in SB/SE and LMSB.

  2. New users must be scheduled for training or have previously completed training before access is granted.

  3. Generally, users must have an ERCS account prior to requesting access to Discoverer. Users should be familiar with the ERCS system and the ERCS database prior to requesting access to Discoverer.

  4. The Online 5081 is routed to the ERCS Headquarters analysts to add the user's permissions.

  5. Permission is given either for SB/SE or for LMSB.

4.7.1.8.3  (01-26-2010)
SSIVL Permissions

  1. SSIVL is a program that reads the AMS7109 files, containing AIMS data. The AMS7109 files are created by each of the ten campuses. The SSIVL program provides an option to download selected data to a server where it can be loaded into an Access database.

  2. SSIVL is available to SB/SE, LMSB, W&I and TE/GE.

  3. Permission to access SSIVL and download the data is granted via the Online 5081.

  4. After the Online 5081 is processed by the system administrators and database administrators at ECC-MEM, permission for the SSIVL application is added by the SSIVL administrators.

  5. SSIVL administrators must also gain access via the Online 5081. Their permission is added by the Headquarters SSIVL administrator.

  6. Levels of access that may be granted to SSIVL users are:

    • SSIVL - permission for this application gives the user access to the SSIVL option from the Login Menu. This application is for users in the SB/SE areas, LMSB, W&I and TE/GE.

    • SSIVL CCP - permission for this application gives the user access to the SSIVL-CCP option from the Login Menu. This application is for SSIVL users in CCP.

    • SSIVL Coordinator - permission for this application gives the user access to the maintain AACs option from the SSIVL Menu. This permission is only granted to users in W&I and TE/GE.

4.7.1.8.4  (01-26-2010)
Headquarters Permissions

  1. There are several application permissions given to Headquarters analysts. Levels of access that may be granted to Headquarters users are:

    • National - this application permission gives the user access to the National Codes option of the Login Menu. This option allows the user to add national tracking codes to ERCS.

    • Batch Processing- this application permission gives the user access to the Batch Processes option of the Login Menu.

    • ERCS Administrator - this application permission gives the user access to the User Administration Menu of the Login Menu. Through this option, ERCS administrators grant coordinator, SETTS, download, national, and batch processing permissions to other users.

    • SSIVL Administrator - permission for this application is granted to the personnel who are approvers on the Online 5081 system for the SSIVL application. This permission gives the user the option to run the User Administration Menu from the Login Menu. Through this option, SSIVL administrators grant SSIVL, SSIVL CCP and SSIVL coordinator permission to other users.

4.7.1.8.5  (01-26-2010)
Permission to Access ERCS Records

  1. ERCS is based upon the philosophy that returns are owned by individual employees. The employee is assigned to an AIMS assignee code (AAC) consisting of a primary business code (PBC), secondary business code (SBC), and employee group code (EGC). Users must have permission for the AAC to update a return in the AAC or to run a report for returns in the AAC.

    • Group secretaries or clerks need read and write permission as a Group user for the AAC to which they are assigned and for any other AAC in which they must assist in updating returns, running reports, and inputting time.

    • Group managers need read and first level approval permission as a Group user for the AAC to which they are assigned and for any other AAC in which the manager must assist in approving updates to returns.

    • Acting group managers need read and first level approval for the AAC needed to perform the assigned tasks. Clerical employees cannot systemically have approval permissions. Acting managers who are revenue agents or tax compliance officers within the same group as the manager cannot approve work from their own inventory.

    • PSP secretaries and clerks, and paraprofessionals need read and write permission as a PSP user for the AAC to which they are assigned and for any other AAC in which they must assist in updating returns, running reports, and inputting time.

    • PSP managers need read and first level approval permission as a PSP user for the AAC to which they are assigned and for any other AAC in which the manager must assist in approving updates to returns. If PSP managers are given write permission, a second level PSP manager must be given read and second level approval permission to approve updates made by PSP managers.

    • Case Processing secretaries and clerks may be given read and write permission for all returns in a CCP campus. If it is not desirable to have wide open permissions, the user's permissions may be restricted to returns assigned to one case processing group.

    • Case Processing managers need read and first level approval permission as a CCP user for the AAC to which they are assigned and for any other AAC in which the manager must assist in approving updates to returns. If CCP managers are given write permission, a second level CCP manager must be given read and second level approval permission to approve updates made by CCP managers.

    • Review secretaries and clerks may be given read and write permission at the review territory level or the review group level. To update unassigned returns, the user must have write permission at the review territory level.

    • Review managers need read and first level approval permission for the AAC to which they are assigned and for any other AAC in which the manager must assist in approving updates to returns. If Review managers are given write permission, a second level Review manager must be given read and second level approval permission to approve updates made by Review managers.

    • Sample Review secretaries and clerks and first line managers are given the same permissions. These users need read and write permissions for the AACs of their sample review site.

    • National Sample Review users need read permission for PBC 000 as a Sample Review user. When these permissions are granted, all other permissions under the Sample Review user type matching the user's login are deleted. The user's access is also restricted by the menu options the user sees. The National Sample Review user only needs permissions under one SB/SE area. ERCS is currently using Area 207 for National Sample Review users. This permission gives the user the ability to run Sample Review reports across all sample review sites.

    • Territory secretaries or clerks need read and write permission for the AAC to which they are assigned.

    • Territory managers are restricted from updating returns by the menu options they access. If they are given write permission, it should only be to update the employee records assigned to the territory or to input time. Territory managers need read and second level approval permission for the territory to which they are assigned.

    • DFO users do not update returns, approve work, or input time. The directors and their clerical staff should be given read permission at the DFO level. The clerical staff should also be given write permission for their AAC in order to add and update employee records.

    • Area and Industry users do not update returns, approve work, or input time. The directors and their clerical staff should be given read permission at the area or industry level and write permission only to update employee records.

    • Admin users (AIMS/ERCS personal) need read and write permission for each area or industry where users under their support are located. Admin users may be given temporary first or second level approval permission if the situation is warranted. Admin permissions give the user the ability to run ERCS programs for any ERCS user type.

    • Headquarters analysts need read permission at the area, industry or territory level for the user type associated with the user's responsibility; i.e., PSP, Review, etc. Permission should be given for each PBC within his/her area of responsibility. The local AIMS/ERCS support personnel should work with the analyst to determine the lowest level of permissions needed to meet the user's needs and then coordinate with all other areas to ensure the user's permissions are uniform throughout each area.

    • Headquarters or local analysts who are responsible for reading audit trails need write permission for the area(s) they are required to monitor.

4.7.1.8.6  (01-26-2010)
Changes to ERCS Requiring Managerial Approval

  1. Certain changes to the ERCS database require managerial approval. These include the following:

    • Masterfile requisitions that are forwarded to AIMS (collateral, penalty and no-return direct examination time (DET) records are excluded) (Integrated Data Retrieval System (IDRS) command code (CC) AM424)

    • Non-mastefile requisitions that are forwarded to AIMS (IDRS CC AMNON)

    • Statute of limitations updates on returns controlled on AIMS (IDRS CC AMSTU)

    • Non-examined (short) closures (IDRS CC AMSOC)

    • Transfers to another area or industry (IDRS CC AMSOC)

    • SBC or EGC updates input by a group secretary or clerk (IDRS CC AMSTU)

    • Status updates (excluding 10 to 12) input by a group secretary or clerk (IDRS CC AMSTU)

    • Employee ID updates input by a group secretary or clerk

  2. Changes to ERCS made by managers resulting in the creation of IDRS CC AM424, IDRS CC AMNON, IDRS CC AMSOC or a statute update resulting in IDRS CC AMSTU require second level managerial approval.

4.7.1.8.7  (01-26-2010)
Delegation of Permission to Approve

  1. The manager can delegate temporary approval authority to another manager, or a technical employee; i.e., revenue agent, tax compliance officer, etc.

  2. AIMS/ERCS personnel can grant temporary approval authority if an unplanned absence of a manager occurs. The request should be made by the territory manager via E-mail, memorandum, paper Form 5081, etc. (documentation to be determined locally).

  3. To reduce the risk of fraud or abuse of taxpayer rights, individuals delegated to act who are assigned an inventory of cases should only be granted temporary read and approval permission for the AAC under the delegation. In addition, since ERCS systemically blocks acting managers from approving or disapproving updates to their own assigned inventory a second individual may be needed to approve changes to the acting managers inventory. If another manager is not available to approve the updates, the acting manager may bump the updates up to the territory manager for second level approval. Before doing so, the acting manager should make sure the territory manager is available to approve the updates.


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