4.7.6  Reports (Cont. 1)

4.7.6.8 
Tax Auditor Reports

4.7.6.8.4  (01-21-2015)
Inventory Analysis

  1. The Inventory Analysis report is used to assist the manager in assessing the current status of each examiner's inventory in the group. The report provides a summary of over-aged returns as well as a summary of returns in overnight status.

  2. This report should be generated monthly and prior to operational reviews to identify issues with over-aged inventory. The report can be used to ensure TCOs are using their time effectively and working cases in priority order.

4.7.6.8.5  (01-21-2015)
Monthly/Weekly Schedule

  1. The Monthly/Weekly Schedule can be used to print the appointment schedule of each auditor in calendar format. Conflicts for a time slot are noted. Returns with Action Codes 01, 02, and 09 are included on the report. An action report is included if there are returns in Action Codes 06, 08, or 10.

  2. This report can be used to ensure TCOs are employing effective scheduling practices.

4.7.6.8.6  (01-21-2015)
Overage Purge Report

  1. The Overage Purge Report prints a list of returns with purge dates prior to the current date with an action code other than 05, Overnight. It should be run daily to identify returns that need to be updated.

4.7.6.8.7  (01-21-2015)
Overnight Inventory Report

  1. The Overnight Inventory Report lists returns in Action Code 05, Overnight. This action code may be used by the examiner so the return will be listed on the Tax Auditor Daily Report.

4.7.6.8.8  (01-21-2015)
Tax Auditor Daily Report

  1. The Tax Auditor Daily Report should be generated daily for examiners in TCO groups. Prior to generating the Tax Auditor Daily Report, the user should input the updates from the prior day. When generating the document the user enters the purge date. The report lists returns with an action code designated by the area to be included on the report with a purge date matching the user's input. The report is then used to pull inventory that will be worked on that day. The examiner uses the document to record the time applied to each return and the next action (action code and purge date) for the return. The completed document is given back to the clerical staff for input into ERCS.

    Note:

    The purge date is the date the action is due. For taxpayer appointments, it is the date of the appointment.

  2. When the Tax Auditor Daily Report is generated it creates a file used to pre-populate the time input screen for the purge date (or time input date) so the user does not have to enter returns individually.

4.7.6.8.9  (01-21-2015)
Tax Auditor Scheduler

  1. The Tax Auditor Scheduler is a tool used to schedule work and appointments through ERCS. If appointments are scheduled in this option, it can be used to generate the scheduled appointments for each TCO in the group including off days and available time slots.

4.7.6.9  (01-21-2015)
Territory Reports

  1. The Territory Reports are available to territory, upper management, and PSP users. These reports provide summary information and partial inventories of returns for various codes and priorities. Most of the reports in this section are generated for returns in group statuses. Exceptions are noted in the report descriptions. Returns in the campus are included in the return counts but not in the total counts on the count reports.

  2. The reports included in this section are:

    • Action Code Report

    • Activity Code Reports

    • Fraud Case Report

    • Pending Statute Report

    • Previously Closed Case Report

    • Project Code Reports

    • Source Code Reports

    • Time Per Activity Code

    • Time Per Second Segment Code

    • Tracking Code Reports

4.7.6.9.1  (01-21-2015)
Action Code Report

  1. This report shows the number of returns in each action code, but it may also be used to see the number of returns in each group. It can also identify if a collapsed group still contains residual inventory. Only returns in Statuses 08 through 19 are included in the counts. (Status 08 returns are only included on reports run for SBC 87700.)

  2. Action codes are used primarily in TCO groups to indicate the next action due on a return. RA groups can use actions codes with the same definitions as used in TCO groups. Action codes can be defined differently and used in PSP. Action codes 1 through 12 are nationally defined for exam (TCO and RA) groups and codes 13 through 20 may be locally defined. Action codes 1 through 20 may be locally defined for PSP. The Action Code Report shows counts of returns within each action code. Counts are displayed by each EGC within the territory and totals are included by territory. The short description for each action code, national and local, are included at the bottom of each printed page of the report.

4.7.6.9.2  (01-21-2015)
Activity Code Reports

  1. The Activity Code Reports provide a variety of information concerning activity codes on returns. These reports can be used to determine the number of returns within each activity code being worked in each group. There are four types of reports available. Users may choose to run any combination of the following:

    • Count Report: includes counts of returns in the selected activity codes

    • IVL Report: includes a listing of returns in the selected activity codes

    • Location Report: includes counts of returns in the selected activity codes within each stage of the audit cycle

    • Summary Report: includes counts and percentages of returns in all activity codes

  2. The Count, IVL, and Summary Reports include returns with statuses between 10 and 19. The Location Report includes all statuses. The Summary Report includes counts for each activity code category regardless of the activity codes selected for the report. The following are the activity code category choices for the report. These are the same categories used for the Summary Report:

    • All Activity Codes

    • Individual

    • Corporate

    • Partnership

    • Fiduciary

    • Employment

    • Excise

    • Estate and Gift

    • Preparer Penalties

    • Diesel

    • Specific Activity Codes (up to six may be entered)

4.7.6.9.3  (01-21-2015)
Fraud Case Report

  1. The Fraud Case Report lists the number of returns with fraud characteristics. The following codes are used to determine if a return should be counted for the report:

    Type Codes
    Status Code 17, 18
    Source Code 88, 90
    Project Code 0001-0006, 0095-0097, 0135, 0146, 0147, 0691
    Second Segment Code
    • 4xx: Fraud/Enforcement

    • x1x: Fraud Regular

    • x2x: All Special Enforcement Program (SEP)

    • x4x: Fed State Motor Fuel Project

    • x5x: Non-DEA Class 1 Violators

    • x6x: Drug Enforcement Administration (DEA) Class 1 Violators

    • x7x: Compliance Research/Strategies

    • x8x: Non-filer

    • xx4: Narcotics-Termination

    • xx5: Narcotics-Jeopardy

  2. A return is counted once for each fraud feature on the return (status, project, etc.). Returns with multiple fraud features are only counted once in the fraud case total.

4.7.6.9.4  (01-21-2015)
Pending Statute Report

  1. There are two reports by the name Pending Statute Report in ERCS. The report discussed here is available to territory, upper management, and PSP users. Refer to IRM 4.7.6.7.3, Pending Statute Report, for the report available from the Statute Expiration Report menu for all users.

  2. The Territory Pending Statute Report shows a count of open returns (status less than 80) expiring within 210 days. The counts are listed in increments of 30 days with totals by territory. There is an option to include an inventory of returns with statutes expiring within 30 days. Returns with expired statutes are included on both the count and the inventory sections. This report provides a quick overview of statute issues in the territory, industry, or area.

  3. The inventory report displays a "p" in the left hand margin if an update to the return is pending approval by the manager. The Pending Statute Report can be run at the territory level or higher depending on the user's permissions. It is recommended the report be run monthly.

4.7.6.9.5  (01-21-2015)
Previously Closed Case Report

  1. The Previously Closed Case Report provides a count of returns sent back to the group from TS, JCR, or CCP. The report contains counts in 30-day increments showing the length of time the returns have been back in the group. Returns in transit back to TS, JCR, or CCP are included in the counts. This report is used to monitor the number of returns sent to the group for correction and the length of time these returns have been in the group.

4.7.6.9.6  (01-21-2015)
Project Code Reports

  1. The Project Code Reports provide a variety of information concerning project codes on returns. These reports can be used to determine the number of returns within each project code being worked in each group. There are four types of reports available. Users may choose to run any combination of the following:

    • Count Report: includes counts of returns in the selected project codes

    • IVL Report: includes a listing of returns in the selected project codes

    • Location Report: includes counts of returns in the selected project codes within each stage of the audit cycle

    • Summary Report: includes counts and percentages of returns in all project codes

  2. The Count, IVL, and Summary Reports include returns with statuses between 10 and 19. The Location Report includes all statuses. The Summary Report includes counts for each project code category regardless of the project codes selected for the report. The following are the project code category choices for the report. These are the same categories used on the Summary Report:

    Menu Choices Project Codes
    All Project Codes All national and local project codes
    Compliance
    • 0262: Dependent SSN Matching

    • 0637: Form 637, Registrations

    Fed. State Motor Fuel
    • 0136: Gasoline, Federal Highway Administration (FHWA)

    • 0137: Joint Operations Center Initiatives

    • 0138: Excise Related News Task Force Leads

    • 0139: Excise Abusive Corporation Tax Shelter (ACTS) Identified

    • 0140: Foreign Insurance Leads from National Association of Insurance Commissioners Data

    Fraud
    • 0001: Drug Enforcement Task Force Case, Termination

    • 0002: Drug Enforcement Task Force Case, Jeopardy

    • 0003: Drug Enforcement Task Force Case, Other

    • 0004: Regular Narcotics Case, Termination

    • 0005: Regular Narcotics Case, Jeopardy

    • 0006: Regular Narcotics Case, Other

    • 0095: Request for Cooperating Officer based on Examination Referral

    • 0096: Request for Cooperating Officer not based on Examination Referral

    • 0135: Criminal Investigation Division (CID) Referral for Potential Civil Action

    • 0146: Form 8300, Fraud

    • 0147: Title 31, Fraud

    • 0691: EIC Fraud

    Frivolous
    • 0310: Valid, Frivolous Return

    • 0311: Frivolous Nonfiler

    • 0312: Frivolous Correspondence

    Innocent Spouse
    • 0014: Innocent Spouse

    Local Projects All local projects
    Other Projects not listed under another category
    Shelter No shelter project codes are defined
    UIP Projects Local UIP projects
    Specific Project Codes Up to six project codes may be entered

4.7.6.9.7  (01-21-2015)
Source Code Reports

  1. The Source Code Reports provide a variety of information concerning source codes on returns. These reports can be used to determine the number of returns within each source code being worked in each group. There are four types of reports available. Users may choose to run any combination of the following:

    • Count Report: includes counts of returns in the selected source codes

    • IVL Report: includes a listing of returns in the selected source codes

    • Location Report: includes counts of returns in the selected source codes within each stage of the audit cycle

    • Summary Report: includes counts and percentages of returns in all source codes

  2. The Count, IVL, and Summary Reports include returns with statuses between 10 and 19. The Location Report includes all statuses. The Summary Report includes counts for each source code category regardless of the source codes selected for the report. The following are the source code choices for the report. These are the same categories used for the Summary Report:

    Menu Choices Source Codes
    All Source Codes All source codes
    Automatics
    • 01: Automatics

    Center
    • 03: Unallowable Items

    • 04: Multiple Filers

    • 06: Correspondence Examination

    • 08: Self-Employment Tax

    • 11: Studies, Test and Research

    • 14: High Under-reporter

    • 23: TEFRA Related

    • 25: Nonfiler Strategic Initiative

    • 26: Minimum Tax Program

    • 48: Related to Campus Unallowable

    • 70: Referrals

    • 85: IRP Information Document Match

    Claims
    • 30: Claims for Refund/Abatement

    Collection
    • 65: Collection Referral/Request

    Delinquent
    • 12: Delinquent Return, DIF Related

    • 44: Delinquent Related to, Non-DIF

    DIF
    • 02: DIF (Discriminant Function) Source Returns

    Fraud
    • 88: Special Enforcement

    • 89: Special Enforcement-Related

    • 90: Fraud Regular

    Non-Filer
    • 24: Nonfiler/Refusal to file Taxpayer Delinquency Investigation (TDI)

    Other
    • 05: Pickup Related, DIF

    • 10: Multi Year, DIF Related

    • 32: Carryback Refund

    • 35: Administrative Adjustment Request

    • 40: Multi-Year Related to Non-DIF

    • 49: Preparer of Returns

    • 50: Pickup Related to Non-DIF

    • 60: Information Reports

    • 62: Compliance Projects, National Office

    • 64: Pickups Related to Other

    • 71: Specialist Referral Program Ref

    • 72: Related to Specialist Referral Program Ref

    • 73: Taxpayer Requests

    • 77: State Information

    PCS (Partnership Control System)
    • 17: Tax Shelter Program

    • 39: Tax Shelter, Related Pickup

    Reference
    • 45: Reference and Information

    Specific Source Codes Up to six source codes may be entered

4.7.6.9.8  (01-21-2015)
Time Per Activity Code

  1. The Time Per Activity Code report lists the hours charged to individual activity codes for each group in the territory within the time frame entered by the user. The total hours per activity code for all groups in the territory are included as well as the percentage of direct examination time applied. This report is used to monitor how much time is spent on each activity code and to monitor the percentage of time spent working cases. Since the user enters the date range, reports can be pulled by each cycle to monitor changes in the way time is being applied from cycle to cycle. Data can be pulled for cycles in the past, but should not be pulled for data over one year old.

4.7.6.9.9  (01-21-2015)
Time Per Second Segment Code

  1. The Time Per Second Segment Code report lists the hours charged to individual second segment codes for each group in the territory within the time frame entered by the user. The total hours per second segment code for all groups in the territory are included as well as the percentage of direct examination time applied. Since the user enters the date range, reports can be pulled by each cycle to monitor changes.

4.7.6.9.10  (01-21-2015)
Tracking Code Reports

  1. The Tracking Code Reports provide a variety of information concerning tracking codes on returns. These reports can be used to determine the number of returns within each tracking code being worked in each group. There are three types of reports available. Users may choose to run any combination of the following:

    • Count Report: includes counts of returns in the selected tracking codes

    • IVL Report: includes a listing of returns in the selected tracking codes

    • Location Report: includes counts of returns in the selected tracking codes within each stage of the audit cycle

  2. Refer to IRM 4.7.6.3.13, Tracking Code Reports, for the report available from the Inventory Reports menu.

  3. The Count and IVL Reports include returns with statuses below 80. The Location Report includes counts for each tracking code regardless of the tracking codes selected for the report.

  4. The following are the tracking code choices for the report:

    • All Tracking Codes

    • All Local Tracking Codes (0000-5999)

    • All National Tracking Codes (6000-9999)

    • Specific Tracking Codes (up to six may be entered)

4.7.6.10  (01-21-2015)
Sample Review Reports

  1. The reports in this section are used exclusively by ERCS sample review users which includes employees in:

    • National Quality Review Staff (EQRS)

    • Quality Measures and Analysis (QMA)

    • LB&I Quality Measurement System (LQMS)

  2. Returns are selected for sample review on ERCS when they are updated out of Status 21, in-transit to TS or JCR, or Status 51, in-transit to CCP. To be selected, returns must meet the selection criteria, including the sample criteria (1 out of every nth returns). Returns must be selected to be included on any of the following reports discussed in this section:

    • Checked-in Returns

    • Closed Returns

    • Inventory Listing

    • Overage Returns

    • Selected Returns

4.7.6.10.1  (01-21-2015)
Checked-in Returns

  1. The Checked-In Returns report lists returns checked into sample review within a user entered date range. Returns currently in sample review and closed from sample review are included. This report is used to monitor the number of returns received in sample review during any time frame.

4.7.6.10.2  (01-21-2015)
Closed Returns

  1. The Closed Returns report lists returns closed from sample review within a user entered date range. To be included on this report the returns must have the date out of sample review set. This report is used to determine the number of returns closed during the cycle.

4.7.6.10.3  (01-21-2015)
Inventory Listing

  1. There are two reports named Inventory Listing on ERCS. The report discussed here is available to sample review users. Refer to IRM 4.7.6.3.6, Inventory Listing, on the Inventory Reports menu for the report available to review and CCP users.

  2. The Inventory Listing includes returns currently in sample review inventory whether the returns are assigned or not. Returns are included on the report only if the date in sample review has been set. This report may be run for the entire inventory or by reviewer.

  3. The Inventory Listing is distributed to the reviewers monthly to validate against their physical returns. The report is also used to determine the number of returns in current inventory by PBC (see note below). This information is used to decide if the nth number needs to be changed due to low or high inventory in a particular area.

    Note:

    NQRS reviews returns for PBCs 201-207, QMA reviews returns for PBCs 212-214, and LQMS reviews returns for PBC 315.

  4. This report includes the sample review indicators on the returns. See Exhibit 4.7.7-7, Technical Services, Sample Review Indicators, for a list of the sample review indicators and their definitions.

4.7.6.10.4  (01-21-2015)
Overage Returns

  1. The Overage Returns report includes returns in process meeting the overage criteria entered by the user. The user has the choice of applying the number of days overage to the date in sample review or to the date assigned to a reviewer. When run using the date in sample review the report can be used to monitor overage inventory since it was received. When run using the assigned date the report can be used to monitor overage inventory since it was assigned to a reviewer. The report may also be run for unassigned returns in order to monitor the overage unassigned inventory.

  2. Inventory over 90 days old may need follow-up action to determine where the case is in the review process and to identify older inventory that should be closed.

4.7.6.10.5  (01-21-2015)
Selected Returns

  1. The Selected Returns report lists returns that have been selected for sample review but have not been checked into sample review inventory.

  2. This report is used to determine the number of returns in the pipeline expected to come into sample review. If the current sample review inventory is high and there is a large volume of selected returns, the nth number may need to be raised so fewer returns are selected. If the current sample review inventory is low and there is a low volume of selected returns, the nth number may need to be lowered so more returns are selected.

  3. The report contains the date the returns were selected for sample review and the date the returns were transferred to sample review. Using this report to monitor and adjust the number of selected returns, can save the cost of shipping excessive inventories of returns to sample review only to have them immediately closed and shipped to files.

    Note:

    The transfer date is set on ERCS when the status is updated to Status 23 or Status 90.

  4. The transferred date is used to determine the expected delivery date of returns in transit and to determine when follow-up is necessary.

  5. For returns in Status 23, follow-up is necessary when TS inquires about a case or the case has not been received within a reasonable period of time. (The NQRS time frame for reviewing and returning cases back to TS is 10 days.) Status 23 cases are mailed by TS and NQRS. They are not shipped via freight.

  6. For returns in Status 90, follow-up may be necessary if cases are not received within two weeks of the shipment date via freight. (The majority of NQRS cases are shipped via freight. CCP notifies NQRS of the shipment date weekly via email.)

  7. Common problems resulting in returns not received within the expected period of time include:

    • Cases were updated on ERCS, but not shipped.

    • Cases were shipped to the wrong location.

    • Cases were lost in the mail.

  8. This report can also be used to monitor the increase or drop in the number of new returns selected when the nth number is changed.

4.7.6.11  (01-21-2015)
AIMS Error Reports

  1. The AIMS Error Reports are created during AIMS to ERCS processing each weekend. AIMS data is extracted by each of the five SB/SE campuses and sent to the ERCS server. The data files containing the AIMS data are referred to by the name AMS7109 files. During AIMS to ERCS processing the AIMS and ERCS records are compared. If possible, the differences are resolved by either updating ERCS or updating AIMS. Differences that cannot be resolved are reported.

  2. All of the AIMS Error Reports are available to the AIMS/ERCS staff. Some of the reports are also available to group, PSP, review, CCP, and territory users. The AIMS Error Reports that are only available to the AIMS/ERCS staff are discussed in IRM 4.7.6.14, Miscellaneous AIMS/ERCS Analysts Reports. The reports available to ERCS users are discussed in this section. They are as follows:

    • ADIF (AAC Difference) Report

    • DARF (Dropped AIMS) Report

    • ERCS Closed AIMS Open Report

    • SDOV (Statute Override) Report

    • UUPF (Unexplained Update) Report

  3. When the option AIMS Error Reports is selected, a screen is displayed showing the status for each of the five SB/SE and LB&I AMS7109 files. Users should make sure the AMS7109 file processed for their area prior to running the reports. The following chart shows which campus AMS7109 file contains returns for the SB/SE areas and for LB&I:

    Campus Area
    Brookhaven 201
    Cincinnati 202, 204, 212, 213, 214
    Memphis 205
    Ogden 206, 207, LB&I
    Philadelphia 203
  4. The AIMS Error Reports must be worked weekly. Some reports, such as the ADIF Report, lists the same errors each week until the returns are corrected along with any new errors. Some reports, such the SDOV Report, only report the issues once. (The data for the report is overwritten each week.)

  5. If AIMS to ERCS processing was successful and the user receives the message that no reports are available, it means there were no AIMS/ERCS discrepancies for the user entered AAC.

4.7.6.11.1  (01-21-2015)
ADIF (AAC Difference) Report

  1. The ADIF or AAC Difference Report lists returns where the AIMS and ERCS AACs differ and there are no pending updates or indicators in ERCS to explain the difference. Returns stay on this report until the differences are resolved or the return is closed. Returns may only be removed during AIMS to ERCS processing, so if an AAC is updated so that AIMS and ERCS match, the return will still be on the report until the next AIMS to ERCS processing.

    Caution:

    When a return assigned on ERCS to an area AAC (including EGCs 1998 and 2998) is updated on AIMS to another SBC or EGC, the AIMS changes will not overwrite ERCS. This will result in an AAC difference. So, it is best to make changes to the SBC and EGC on ERCS. There is an exception for returns assigned on ERCS to a Compliance Data Environment (CDE) AAC. Refer to IRM 4.7.4.3.4, Examination Returns Control System (ERCS) Planning and Special Programs (PSP), CDE, for more information about CDE AACs.

  2. This report must be worked weekly after the AIMS to ERCS processing has been run. Any large or unexplained influxes of returns on this report should be reported to the AIMS/ERCS staff.

    Caution:

    It is critical that AAC differences be resolved as soon as possible. No updates made on ERCS are sent to AIMS and no changes made on AIMS come down to ERCS while an AAC difference exists.

4.7.6.11.2  (01-21-2015)
DARF (Dropped AIMS) Report

  1. The DARF or Dropped AIMS Report lists returns which have dropped from AIMS while the return was in an open status on ERCS (below 80). Once written to the DARF Report, the returns stay on the report until the return is added back on AIMS or the ERCS record is closed. If it is determined the return should not be added back on AIMS, the user needs to follow the proper procedures to get the ERCS record closed.

  2. Records may be written to the DARF Report if AIMS to ERCS processing started but it did not complete for the area or for some reason the return was not added to the AIMS extract used for AIMS to ERCS processing.

  3. Returns requested in the group, PSP, or TS may be added back on AIMS using the Resubmit Request option from the Request Tax Return menu. Returns in CCP that need to be added back on AIMS must be sent back to the group to be established back on AIMS.

  4. This report should be worked weekly. Any large or unexplained influxes of returns on this report should be reported to the AIMS/ERCS staff.

4.7.6.11.3  (01-21-2015)
ERCS Closed AIMS Open Report

  1. The ERCS Closed AIMS Open Report (Returns Closed on ERCS - Open on AIMS) is used to identify returns in a Status 80 or above on ERCS and in a Status below 80 on AIMS. This report is used to find and correct returns with one of the following issues:

    • The ERCS record was closed, but AIMS was not updated.

    • Both AIMS and ERCS were closed, but AIMS was re-opened.

    • Both AIMS and ERCS were closed, the AIMS record dropped and a second exam opened. (ERCS still has the first exam record, AIMS has the second exam.)

  2. This report is available for group and review users and the AIMS/ERCS staff. When the report is run, the user entered AAC is matched against the AAC on the open AIMS record, not the closed ERCS record. Group users see all open returns regardless of the AIMS status. For example: a return closed on ERCS but in a TS status on AIMS, will be listed on the group report.

    Caution:

    When this report is run by review users, a group SBC must be entered.

  3. All returns with these issues are included on the report when run by the AIMS/ERCS staff for the area. This report must be run each week by the AIMS/ERCS staff for the entire area because the report is not available to PSP and in order for review users to see any issues, they would need to run the report by each territory in the area. Assistance from the AIMS/ERCS staff may be required to resolve issues on this report.

  4. The AIMS and ERCS status dates and the AIMS creation date are listed on the report to aid the user in determining if the AIMS record should be closed or if the ERCS record should be re-opened or an ERCS second exam record needs to be requested to match the AIMS record. The table below may be used to determine in general what action needs to be taken to resolve the issue:

    Dates Action
    AIMS status date prior to ERCS status date. Indicates the last action was closing the ERCS record. AIMS may need to be closed.
    ERCS status date prior to AIMS status date and AIMS creation date prior to ERCS status date. Indicates the AIMS record did not drop, but was re-opened. ERCS may need to be re-opened.
    ERCS status date prior to both the AIMS status date and the AIMS creation date. Indicates the AIMS record did drop and was established as a second exam. ERCS may need to be updated to match AIMS.
    1. Run a Case Time Analysis to determine if any time has been applied after the AIMS creation date. (This should be rare.)

    2. If no time has been applied to the return after the AIMS creation date (on the report), the AIMS/ERCS analyst should turn off the match AIMS (MATCH_AIMS) indicator and then alert the group user to request a second exam record through the Request Tax Return menu.

    3. If time has been applied to the second exam, the AIMS/ERCS staff should turn on the second exam (SECOND_EXAM) indicator and use the AIMS creation date (on the report) as the date to update the time charge records. Using the Case Time Analysis, the prior exam hours should be removed from the record. Both of these actions are done through the Utility Correcting programs.

4.7.6.11.4  (01-21-2015)
SDOV (Statute Override) Report

  1. The SDOV or Statute Override Report lists returns where the AIMS statute has overwritten the ERCS statute during AIMS to ERCS processing. There are several reasons why this can occur, a common reason is when the return was filed late and the MF statute has just come down to AIMS on a new opening.

  2. This report is used to alert the manager that the statute on a return in inventory has been changed. The report must be printed and reviewed weekly since it is overwritten during AIMS to ERCS processing. In other words, the returns are only listed the week of the change.

4.7.6.11.5  (01-21-2015)
UUPF (Unexplained Update) Report

  1. The UUPF or Unexplained Update Report is used to alert managers when an AIMS value overwrites an ERCS value during AIMS to ERCS processing. The report is overwritten when AIMS to ERCS processing runs, so the report must be reviewed each week. Returns are included on the report if any of the following ERCS fields are updated:

    • Activity code

    • Aging reason code

    • Coordinated industry case indicator

    • Claim amount

    • North American Industry Classification System code

    • Notice of Beginning of Administrative Procedures letter date

    • Processing campus code

    • Project code

    • Post of duty

    • Source code

    • Status code

    • Tracking code

  2. There are a number of reasons why a return would be listed on the UUPF Report. A few examples are listed below:

    • The ERCS record is a new requisition. This is the first time the AIMS and ERCS records are compared since the AIMS record has become a full AIMS record and the MF activity code has come down to AIMS. The ERCS activity code is overwritten by the AIMS (MF) activity code.

    • Appeals sends a return back to TS. The update is made on AIMS. The AIMS and ERCS statuses are different. Since there is no ERCS record showing a status code update, the ERCS status is overwritten.

    • Returns in CCP are closed on AIMS. Since there is no ERCS record showing a status code update, the ERCS status is overwritten.

  3. When reviewing the report, if the changes to ERCS are not correct, the manager should take the appropriate steps to update ERCS and AIMS. If the changes are correct, no further action is necessary.

4.7.6.12  (01-21-2015)
Check AIMS Results

  1. When users access ERCS, a message is displayed at the bottom of the Main Menu screen if there are ERCS to AIMS uploading results for the user to resolve. This message is displayed when an update to a return or a transfer out of area on ERCS rejected on AIMS. It is also displayed for successful and unsuccessful short closures input by the user.

  2. The user selects the Check AIMS Results option to access the reports. Reports are created daily if there are issues during uploading for the group or function. Once all the uploading issues are resolved, the user may delete the daily report. The user should contact the AIMS/ERCS staff if assistance is needed to resolve uploading rejects.

    Note:

    Users see results for all AACs to which they have permission. Only files that have been resolved by the user should be deleted. Successful and unsuccessful closures are displayed by user ID and can only be seen by the user who input the closure.

  3. Uploading results remain on the system for 60 days or until removed by a user, whichever occurs first.

4.7.6.13  (01-21-2015)
Miscellaneous User Reports

  1. This section covers the following user reports which are located on various menus throughout ERCS:

    • All Examinations for an Examiner

    • All Examiners for an Examination

    • Display Tracking Codes

    • F3210 Reports

    • Group Update/Approval Permissions Report

    • Search using Taxpayer Name/TIN

    • Search using TIN

    • Select Returns for Transfer

    • Transfer Claimed Returns

4.7.6.13.1  (01-21-2015)
All Examiners for an Examination

  1. The All Examiners for an Examination report is located on the Reports for Multiple Examinations menu. This menu option is accessed from the Input Time and Leave, Multiple Examinations menu. The report lists the primary examiner and assisting examiners working on a return or a case. The primary examiner, the examiner to whom the return is assigned on ERCS, is listed first. The total time applied by each examiner for each tax period is included.

4.7.6.13.2  (01-21-2015)
All Examinations for an Examiner

  1. The All Examinations for an Examiner report is located on the Reports for Multiple Examinations menu. This menu is accessed from the Input Time and Leave, Multiple Examinations menu. The report lists all examinations in which the examiner is currently assisting. This report only includes returns where the examiner's print mult indicator is turned on.

    Note:

    When an examiner's time is first applied to a return assigned to another agent, a multiple examiner record is created on ERCS linking the examiner to the return. If the time is entered on ERCS, the user is prompted whether the return should appear on the examiner's reports. If the user responds that it should, the print mult indicator is turned on. If the time is entered on IMS, the print mult indicator is automatically turned on when the time is imported into ERCS. The print mult indicator is used to determine whether a return should be listed on the examiner's time input document and inventory listings. The indicator can be turned on or off by the user in the menu option Update Multiple Examinations for Input Document Printing from the Multiple Examinations menu. The print mult indicator is automatically turned off when returns are closed to Status 90 since it is assumed the examiner is no longer working on the return. The indicator is not used to determine if a return should be listed on the Agent Analysis document.

4.7.6.13.3  (01-21-2015)
Display Tracking Codes

  1. The Display Tracking Codes option is on the Correct or Display Records menu for all users except PSP. It is on the Maintain Tracking Codes menu for PSP users. The AIMS/ERCS staff can also access the report from the Utilities Menu, Correcting Programs. The report lists tracking codes, their descriptions, and their statuses. The national tracking codes are in the range of 6000-9999. If defined, they are displayed for all users. Local tracking codes are in the range of 0001-5999. If defined for the PBC entered, the local tracking codes are displayed for all users except sample review. Sample review users do not have the option to enter a PBC. All users must select to include one or more of the following statuses of tracking codes:

    • Active: the tracking code is still in use. It may be input on new returns.

    • Discontinued: the tracking code is still being monitored, but it cannot be input on new returns.

    • Obsolete: the tracking code is no longer being monitored. It cannot be input on new returns.

      Note:

      Only PSP users can update the tracking code status on a tracking code. If a tracking code status is updated, returns already carrying the code are unaffected.

  2. Several reports in ERCS list the tracking codes on returns. Tracking code reports on the Inventory Reports and the Territory Reports menus list returns with active and discontinued tracking codes but not obsolete tracking codes. Other reports listing the tracking code as a field show the tracking code regardless of status.

4.7.6.13.4  (01-21-2015)
F3210 Reports

  1. The F3210 Reports can be accessed from the Manage F3210s option on the Transfer, Close, Establish Control menu for group, PSP, and review users and from the Manage F3210s option on the Sample Review menu for sample review users. Two reports are included under this selection, the F3210 Sender Report and the F3210 Recipient Report. Both reports have the same input and display the same information, except the F3210 Sender Report lists forms generated by the user or the user's group or function and the F3210 Recipient Report lists forms sent to the user's group or function.

  2. Both reports list each Form 3210 in transmittal number order and include pertinent Form 3210 information such as when the form was generated (release date), when it was acknowledged, the number of days in transit, and the SEID of the user who acknowledged the form. The reports may be run for all acknowledged forms, all unacknowledged forms, or both. The user must enter a date range for the report. Since forms are deleted from ERCS after one year, the beginning date should not be over a year in the past.

  3. The F3210 Sender Report generated for forms acknowledged on ERCS during the prior month serves as a record of acknowledged receipt of returns. Any Form 3210 listed on the report may be re-printed on ERCS up to one year after the form was generated. Follow-up action must be initiated on returns in transit for more than 21 days, or 30 days for returns in transit to CCP. Local procedures may require follow-up before 21 days.

  4. The F3210 Recipient Report is used to monitor incoming returns.

    Note:

    The F3210 Recipient Report can also be used in the initial clean-up or monitoring of unacknowledged ERCS electronic forms when users begin using the Form 3210 features in ERCS. The report can be run for unacknowledged incoming forms during the prior year and compared to the Form 3210 Log Book.

4.7.6.13.5  (01-21-2015)
Group Update/Approval Permission Report

  1. The Group Update/Approval Permission Report option is on the Managerial Approval menu. Managers and acting managers with approval permission on ERCS have access to this option. This report is used to see who has permissions to update returns, input time, and approve updates for the group. It should be run periodically to ensure an acting manager's approval permission only covers the time when the manager is away. It can be used to see if anyone already has permissions to input time or update returns when the clerical staff is out or unavailable.

4.7.6.13.6  (01-21-2015)
Search using Taxpayer Name/TIN

  1. The Search using Taxpayer Name/TIN option is available to all users from the Correct or Display Records menu. It provides a way for users to find returns by a taxpayer name or partial name. The last four digits of the TIN and the PBC may also be entered to limit the search. This option has multiple uses including researching the owner of unidentified mail.

    Caution:

    In order to protect taxpayer information from unauthorized access, users should only request to see information in ERCS when there is a business need to access the information. In particular, when searching by a taxpayer’s name, the user should enter as much of the name as known to avoid displaying more information than the user needs.

    Caution:

    Returns of IRS employees are excluded from this report unless the user has permission to update the return and the return is still assigned to the user's group or function. Audit trails are created each time this option is run. If an IRS employee's return is found in the search an audit trail is still created even if the return is not included on the report.

4.7.6.13.7  (01-21-2015)
Search using TIN

  1. The Search using TIN report is available to all users from the Correct or Display Records menu. This report displays limited information about multiple returns with the same TIN or different TINs without regard for permissions.

    Caution:

    Returns of IRS employees are excluded from this report unless the user has permission to update the return and the return is still assigned to the user's group or function. So this report cannot be used to research the status of an employee audit return that has been closed out of inventory even if the return is still in transit.

4.7.6.13.8  (01-21-2015)
Transfer Claimed Returns

  1. Transfer Claimed Returns is an option on the Transfer, Close, Establish Control menu for PSP users. The program is used to identify returns claimed by groups in the area from PSP inventory. The selection may be used to transfer the returns to the group's control. If control is not to be transferred, PSP must contact the group to get the return updated on ERCS back to PSP.

    Caution:

    Returns on this report have a PSP AAC on AIMS and a group AAC on ERCS. Any changes to returns listed on this report are not forwarded to AIMS until the AAC difference is resolved.

4.7.6.13.9  (01-21-2015)
Select Returns for Transfer

  1. The Select Returns for Transfer option is located on the Transfer, Close, Establish Control menu for PSP users. It was designed to aid PSP in selecting and transferring high priority returns to the groups quickly. However, it can also be used to get a quick count of available returns in the area or in the campus meeting the criteria input by the user. Counts are by POD within PSP and campus groupings. To be included in the counts, returns must be unassigned and in Status 08. The user has the option of limiting the selection by the following criteria:

    • Either project codes, tracking codes, source codes, days left on statute, or minimum DIF.

    • Specific activity codes, corporate activity codes, individual activity codes, or all activity codes.

    • Individual EGCs, all office EGCs, or all field EGCs.

  2. An inventory of selected returns may be obtained by continuing the process of selection. Refer to the Transfer, Close, Establish chapter of the ERCS PSP Handbook for more details.

4.7.6.14  (01-21-2015)
Miscellaneous AIMS/ERCS Analysts Reports

  1. The reports discussed in this section are located on sub-menus on the AIMS/ERCS Analyst Menu or the AIMS Error Reports menu. All the reports are available to AIMS/ERCS analysts. Reports marked with an asterisk (*) below are available to AIMS/ERCS assistants. Access to the reports marked with a plus (+) below, can be requested by AIMS/ERCS assistants with the approval of the AIMS/ERCS manager:

    • Address Reports

    • AMSTU/AMAXU Updates +

    • Count Records by AAC +

    • Count Records by Status Code +

    • Database (DB) Error Report

    • Display AIMS Assignee Codes +

    • Display User Permissions +

    • Miscellaneous Report *

    • NMF to MF Conversion Report *

    • Overage Approval Report +

    • Overage Transfer Report *

    • PBC Transfer Listing

    • Read Audit Trails

    • Status 90 Hours Report *

    • Tracking Code Count Report +

4.7.6.14.1  (01-21-2015)
Address Reports

  1. The Address Reports, located on the menu Maintain Address Table, provide a listing of Form 3210 addresses. The user enters the search criteria to generate the report. Any one or combination of address fields (address ID, city, PBC, etc.) may be used to generate the report. This report is used to verify addresses and find addresses that need to be marked as obsolete.

4.7.6.14.2  (01-21-2015)
AMSTU/AMAXU Updates

  1. The AMSTU/AMAXU Updates report, located on the Utilities Menu, Miscellaneous Programs, lists all returns in a group or in an area where an update has been sent to AIMS within the last 21 days. This report is used to verify pending updates to AIMS when validating AIMS data. The report shows the update type, the update values, and when the update was sent to AIMS. The following changes to returns are listed on the report:

    • Activity code

    • Aging reason code

    • Amount claimed

    • Coordinated industry case indicator

    • Employee group code

    • NAICS code

    • NBAP letter date

    • Processing campus code

    • Post of duty

    • Project code

    • Secondary business code

    • Status code

    • Statute info

    • Source code

    • TEFRA indicator

    • Tracking code

    • Technical service code

      Note:

      AMSTU and AMAXU are command codes used to update returns on AIMS.

4.7.6.14.3  (01-21-2015)
Count Records by AAC

  1. Count Records by AAC, located on the Utilities Menu, Miscellaneous Programs, provides a count of all returns in an area, industry, or in all of LB&I. Separate counts are listed for open returns and closed returns in each AAC. This report is used to check for new inventory in collapsed AACs after a re-organization.

4.7.6.14.4  (01-21-2015)
Count Records by Status Code

  1. Count Records by Status Code, located on the Utilities Menu, Miscellaneous Programs, counts all returns in each status code for the user-entered PBC.

4.7.6.14.5  (01-21-2015)
Database (DB) Error Report

  1. The Database (DB) Error Report, located on the Batch, Tools Menu, checks the codes on returns in Statuses 07-59 in the area, industry, or LB&I for validity. The user may also include returns in Statuses 00-06. The report is used to identify potential errors in the data or in the code lists used to validate the data. It should be run by the AIMS/ERCS staff prior to the end of each cycle to identify potential SETTS errors. It can be run weekly to identify errors introduced after AIMS to ERCS processing or to ensure no new inventory is moved into old AACs after a re-organization. The following table shows the codes checked, the potential errors, and the action to correct the problem:

    Code Error Code List Used for Validation Action
    AAC Invalid AAC Code The "aac" database table; the AAC is not in the table. Correct the AAC on the return, or validate the code.
    Obsolete AAC Code The "aac" database table; the AAC is in the table but marked obsolete. If the return is in a group or PSP status, update the AAC on the return; if the return is in a TS, JCR, or a CCP status the AAC may need to be re-activated.
    Action Code Invalid Group Action Code ERCS local group action code file. Correct the action code on the return or update the local file.
    Invalid PSP Action Code ERCS local PSP action code file; returns in PSP suspense are not checked.
    Activity Code Invalid Activity Code ERCS national activity code files. Correct activity code; if activity code is valid, report error to headquarters (HQ) ERCS analyst.
    Freeze Code Invalid Freeze Code Internal coding is used to check for consistency. Returns with Freeze Code 6 should not be closed from the group to CCP (Status 51 with Prior Status 12-19). This is a training issue. Contact the group. If the return has not been shipped, instruct the group to re-establish the return and close it to TS.
    NAICS Code NAICS/PIA Set in Error Internal coding is used for validation. NAICS codes are only valid with MFTs 01, 02, 04, 06, 10, 11, 14, 16 and 30. A NAICS code on any other MFT will produce this error. (PIA is Principal Industry Activity.) The NAICS code should be set to 0; however, the returns may be closed without updating the code.
    Inconsistent NAICS/PIA Codes The NAICS code is either not valid or it is not consistent with the MFT and tax period on the return. A NAICS code is optional on MFT 30 returns. The user may choose to exclude these returns from the report. The NAICS code must be updated prior to closure if the return is closed with an examined disposal code. These returns may be closed as non-examined without updating the code.
    PICF Indictor Invalid PICF Indicator Internal coding is used to check for consistency. Returns with a PICF indicator should not be closed from the group to CCP (Status 51 with Prior Status 12-19). This is a training issue. Contact the group. If the return has not been shipped, instruct the group to re-establish the return and close it to TS.
    Project Code Invalid Project Code ERCS local and national project code files. If project code is invalid, correct project code; if project code is valid and in the local range, add it to the local project code file; if project code is valid and in the national range contact the HQ ERCS analyst.
    Obsolete Project Code ERCS national file for obsolete project codes. If project code is obsolete, correct or remove the project code; if project code is valid, contact the HQ ERCS analyst.
    Source Code Invalid Source Code ERCS national source code files. If source code is invalid, correct source code; if source code is valid, contact the HQ ERCS analyst.
    Status Code Invalid Status Code ERCS national status code files. If status code is invalid, correct status code; if status code is valid, contact the HQ ERCS analyst.
    Tracking Code Invalid Tracking Code The "trak" database table; the table contains both locally defined (codes less than 6000) and nationally defined codes. If the tracking code is invalid, correct the tracking code; if the tracking code is valid and in the local range contact PSP; if the tracking code is valid and in the national range contact the HQ ERCS analyst.
    No New Add Tracking Code The "trak" database table; the tracking code is in the table but marked no new add. (also known as discontinued.) No action required. The tracking code is no longer used, but returns may still have the code.
    Obsolete Tracking Code The "trak" database table; the tracking code is in the table but marked obsolete. No action required. Note: A tracking code should not be marked obsolete if there are still open returns assigned to it.

4.7.6.14.6  (01-21-2015)
Display AIMS Assignee Codes

  1. The Display AIMS Assignee Codes report, located on the Utilities Menu, Permission Programs, lists all the AACs in the PBC, or PBC/SBC, or PBC/SBC/EGC entered by the user. The report may be run for PBC 000 to get a list of all AACs defined in ERCS. The report can be used to see if an AAC is defined and whether it is active or obsolete. The report also lists the definition (or location) associated with the codes and the indicators set on the code.

4.7.6.14.7  (01-21-2015)
Display User Permissions

  1. The Display User Permissions reports, located on the Utilities Menu, Permission Programs, enable the AIMS/ERCS staff to monitor user permissions. These reports are used to find users who already have update or approval permissions for an AAC when an alternate is needed to approve work, update returns, or input time. The reports are also used to verify permissions before and after a re-organization. There are six reports under this section:

    • Select User Permission by Login

    • Select User Permission by AAC

    • Select User Permission for a Specific Date

    • Select User Permission by User Who Granted Permission

    • Select All Users with Approval Permission

    • Select All Users with Disposal Code Permission

4.7.6.14.8  (01-21-2015)
Miscellaneous Report

  1. The Miscellaneous Report, accessed from the AIMS Error Reports option when run as an Admin user, can only be generated by the AIMS/ERCS staff. The data for the report is extracted weekly during AIMS to ERCS processing. Changes to ERCS between the data extractions do not appear on the report until the next run of AIMS to ERCS processing.

  2. The Miscellaneous Report lists various less common errors or conditions identified when ERCS and AIMS records are compared. The following table describes errors that occasionally occur and the actions to be taken for each error:

    Error Action
    Second exam on AIMS, first exam on ERCS. The AIMS/ERCS analyst should turn off the match AIMS (MATCH_AIMS) indicator if is it on, and then alert the group user to request a second exam record through the Request Tax Return menu. Note: the return may also be listed on the ERCS Closed AIMS Open Report.
    TIN type mismatch. The TIN type on AIMS and the TIN flags on ERCS are used to determine the format when the return is displayed. The TIN flags on ERCS can be updated in the Utility Correction programs.
    Record type mismatch. The most common reason for this error is when an AIMS record matches a collateral record on ERCS. The ERCS record type should be updated in the Utility Correction programs. Other fields on the record should be checked to see if additional updates are needed.

4.7.6.14.9  (01-21-2015)
NMF to MF Conversion Report

  1. The NMF to MF Conversion Report, accessed from the AIMS Error Reports option when run as an Admin user, can only be generated by the AIMS/ERCS staff. The data for the NMF to MF Conversion report is extracted weekly during AIMS to ERCS processing. Changes to ERCS between the data extractions do not appear on the report until the next run of AIMS to ERCS processing.

  2. AIMS allows control of two records for one taxpayer; one on MF and one on NMF. ERCS considers this a duplication. So only one record is allowed on ERCS with the MF record taking precedence. If ERCS has a NMF record and AIMS has a MF record, ERCS attempts to convert the ERCS record to a MF record during AIMS to ERCS processing. The NMF to MF Conversion Report lists returns where the conversion was successful as well as the records the program did not convert. The records that could not be converted require action.

  3. The AIMS/ERCS staff must generate and work this report weekly. The following table describes the three possible sections on the report and the actions to be taken for each section:

    Section Action
    NMF records converted to MF. The group or function should be alerted that a return in inventory has been converted from NMF to MF.
    NMF record could not be converted because the AAC on the NMF record does not match the MF record. The AAC difference should be resolved.
    NMF record could not be converted because the record has changes that are pending managerial approval. The manager should be alerted of the situation. After the approval is resolved the group or function can convert the return using the Correct or Display Records program or wait for the next run of AIMS to ERCS processing.

4.7.6.14.10  (01-21-2015)
Overage Approval Report

  1. The Overage Approval Report, located on the Utilities Menu, Miscellaneous Programs, is used to monitor updates pending managerial approval. This report is similar to the Work Awaiting Approval report available to users, except this report can only be run by PBC and the data on the report is slightly different. If the report is run by 0 days it lists all returns pending managerial approval. It can also be run by entering a number of days to obtain a list of overage returns pending approval. The report should be run weekly to check for issues including, but not limited to the following:

    • Returns requiring second level approval.

    • Returns requiring approval permission for an AAC that may not be in use.

    • Returns pending approval for longer than one week.

  2. Any return pending managerial approval for more than one week requires follow-up action.

  3. Refer to IRM 4.7.6.5.10, Work Awaiting Approval, for the list of updates requiring managerial approval.

4.7.6.14.11  (01-21-2015)
Overage Transfer Report

  1. The Overage Transfer Report, accessed from the AIMS Error Reports option when run as an Admin user, can only be generated by the AIMS/ERCS staff. The report is used to monitor returns in transit to another area or industry. It uses an ERCS local file, maintained by the AIMS/ERCS staff, to determine the number of days considered overage. It is recommended the local file contain 10 days or less since successful transfers from ERCS to AIMS result in returns immediately dropping off of the report.

  2. The employee ID of the user who initiated the transfer is included on the report. The AIMS/ERCS staff should follow-up with the user to make sure any rejects are resolved timely.

    Note:

    If the transfer rejected, the user (the employee initiating the transfer) should see an AIMS reject error when running the Check AIMS Results option. These reports should be worked daily.

  3. The AIMS/ERCS staff in the sending area should research the returns on the Overage Transfer Report to determine the next action. Assistance may be required from the AIMS/ERCS staff in the receiving area to resolve issues. If returns continue to be listed on the report after they are closed to Status 90, contact the HQ ERCS analyst for assistance.

4.7.6.14.12  (01-21-2015)
PBC Transfer Listing

  1. The PBC Transfer Listing, located on the Utilities Menu, Re-organization Programs, is used in conjunction with the Transfer Returns to Another PBC option when a re-organization makes it necessary to transfer returns in an AAC to another area. The report contains all the returns in the AAC entered and displays messages about returns that need to be updated prior to the move.

  2. When the option is run, the program displays a count of returns by the following categories: PSP, Group, Review (includes TS and JCR), PSP Suspense, and CCP. The user has the choice of including returns with statuses over 20 for the report. Returns with the following issues are notated:

    Comment Meaning
    AAC DIFF The AIMS and ERCS AACs did not match during the last AIMS to ERCS processing or they do not match now.
    AIMS UPDATE An update to the return has been sent to AIMS within the last three weeks.
    AMSOC A transfer to another area is pending for the return.
    APPROVAL PEND An update to the return is pending managerial approval.
    CLAIMED The return was claimed from PSP, but PSP has not transferred the return to the group.
    NO TEFRA IND The return requires a TEFRA indicator but it is not set.
    PENDING The return has been requested on ERCS, and the request has been sent to AIMS, but either the request rejected or the AIMS record has not processed against the ERCS record.
    REFERENCE RET The record is in Source Code 45.
    REQUEST The return has been requested on ERCS, but the request has not been sent to AIMS.
    SKELETAL The return is a skeletal record on AIMS and ERCS.

4.7.6.14.13  (01-21-2015)
Read Audit Trails

  1. The Read Audit Trails program is located on the Utilities Menu, Miscellaneous Programs. It can also be accessed from the Security option on the Login Menu.

  2. ERCS creates audit trails when users add, update, or delete records and when users enter a name or TIN to search for returns. The Read Audit Trails option is available to security representatives and AIMS/ERCS analysts. Refer to IRM 4.7.2.3.4, Security, Audit Trails, for more information.

4.7.6.14.14  (01-21-2015)
Status 90 Hours Report

  1. The Status 90 Hours Report, accessed from the AIMS Error Reports option when run as an admin user, is created each week when AIMS and ERCS records are compared. Returns are included on the report if they have been closed within the last 30 days and the AIMS hours do not match the ERCS hours. The report has a summary section and an inventory section.

  2. The disposal code is listed on the report. Any returns closed non-examined with time applied on ERCS will automatically produce a mis-match on AIMS since the time for non-examined returns does not go to AIMS. For these returns the user should look for excessive time applied to the ERCS record. As a guide for excessive time refer to the chart under IRM 4.7.6.4.6, High Time Report. Excessive time may need to be elevated to the group manager or the territory manager per local procedures.

  3. Users should check with their area or LB&I offices to see if there is a tolerance level for the hours difference when working this report. Any return exceeding the tolerance level should be worked to determine the correct amount of time. When researching the time, a Time Analysis report should be run to compare the time on the Status 90 Hours Report with the time charged in ERCS in case the ERCS time has been updated since the Status 90 Hours Report was created. If it is determined the time on the ERCS record does not match the time on the Time Analysis report, the AIMS/ERCS staff should contact the HQ ERCS analyst if assistance is needed to correct ERCS. (The Status 90 Hours Report gets the ERCS time from the return record and the Time Analysis report gets the time from the individual time charges. Discrepancies between the two can indicate an ERCS issue.)

4.7.6.14.15  (01-21-2015)
Tracking Code Count Report

  1. The Tracking Code Count Report located on the Utilities Menu, Correcting Programs, Utility Tracking Menu provides the AIMS/ERCS staff with a count of returns for each tracking code within a user entered range of codes. There is a count for open returns and for closed returns. This report can be used to determine if a tracking code status can be updated from discontinued to obsolete.

Exhibit 4.7.6-1 
ERCS Reports

Type Report Location Users Frequency
AIMS Uploading Check AIMS Results Check AIMS Results Group, PSP, Review, CCP, Territory Daily or when message is displayed on Main Menu
Count Activity Code Count Report Manager's Reports, Count Reports PSP, Group Territory, DFO, Area, Industry As needed
Count Closed Case Report Manager's Reports, Count Reports CCP As needed
Count Overage Program Number Manager's Reports, Count Reports CCP As needed
Count Overage Status Report Manager's Reports, Count Reports CCP As needed
Employee Employee Reports by Employee Group Code Employee Records All users Monthly prior to end of cycle
Employee Employee Reports by Area/Ind, DFO or Territory Employee Records PSP, Review, CCP, Territory, DFO, Area, Industry As needed
Employee View Employee History Employee Records All users As needed
Error ADIF (AAC Difference) Report AIMS Error Reports Group, PSP, Review, CCP, Territory, Admin Weekly
Error DARF (Dropped AIMS) Report AIMS Error Reports Group, PSP, Review, CCP, Territory, Admin Weekly
Error ERCS Closed AIMS Open Report AIMS Error Reports Group, Review, Admin Weekly
Error SDOV (Statute Override) Report AIMS Error Reports Group, PSP, Review, CCP, Territory, Admin Weekly
Error UUPF (Unexplained Update) Report AIMS Error Reports Group, PSP, Review, CCP, Territory, Admin Weekly
Inventory Agent Analysis (4502) Manager's Reports, Inventory Reports Group, PSP, Review, Sample Review, Territory At the beginning of each cycle (for the previous cycle)
Inventory Alpha IVL Manager's Reports, Inventory Reports Group, PSP, Review, CCP, Territory, DFO, Area, Industry As needed
Inventory Cases Returned to Group Manager's Reports, Inventory Reports Review, CCP Monthly (Review), As needed (CCP)
Inventory Closed Case Report Manager's Reports, Inventory Reports Group, PSP, Territory, DFO, Area, Industry Quarterly or as needed
Inventory In Transit Status Report Manager's Reports, Inventory Reports Group, PSP, Review, CCP, Territory, DFO, Area, Industry Weekly
Inventory Inventory Listing Manager's Reports, Inventory Reports Review, CCP At the beginning of each cycle
Inventory Overage Report (IVL) Manager's Reports, Inventory Reports Group, PSP, Territory, DFO, Area, Industry At the beginning of each cycle
Inventory Overage Requisitions Report Manager's Reports, Inventory Reports All users Weekly (Group and PSP), Monthly or as needed (all other users)
Inventory Returns in Transit Manager's Reports, Inventory Reports Review, CCP Monthly
Inventory Status Report Manager's Reports, Inventory Reports Group, PSP, Review, CCP, Territory, DFO, Area, Industry Monthly (Group for Status 10 and 13), As needed
Inventory Suspense Report Manager's Reports, Inventory Reports Group, PSP, Review, CCP, Territory, DFO, Area, Industry Monthly (Review, CCP); As needed per procedures
Inventory Taxpayer Address Report Manager's Reports, Inventory Reports Group, PSP, Review, CCP As needed
Inventory Tracking Code Report Manager's Reports, Inventory Reports Group, PSP, Territory, DFO, Area, Industry As needed
Inventory Unassigned Inventory by TSC Manager's Reports, Inventory Reports Review As needed
Inventory Unassigned Inventory Report Manager's Reports, Inventory Reports Group, PSP, Territory, DFO, Area, Industry Monthly or as needed
Misc. All Examiners for an Examination Input Time and Leave, Multiple Examinations, Reports for Multiple Examinations Group, PSP, Review As needed
Misc. All Examinations for an Examiner Input Time and Leave, Multiple Examinations, Reports for Multiple Examinations Group, PSP, Review As needed
Misc. Display Tracking Codes Correct or Display Records (for non-PSP users) and Correct or Display Records, Maintain Tracking Codes (for PSP users) All users As needed
Misc. F3210 Sender Report, F3210 Recipient Report Transfer, Close, Establish Control, Manage F3210s, F3210 Reports Group, PSP, Review, CCP Monthly
Misc. F3210 Sender Report, F3210 Recipient Report Sample Inventory, Manage F3210s, F3210 Reports Sample Review Monthly
Misc. Group Update/Approval Permission Report Managerial Approval Group, PSP, Review, CCP, and Territory managers and acting managers As needed
Misc. Search Using Taxpayer Name/TIN Correct or Display Records All users When there is a business need
Misc. Search Using TIN Correct or Display Records All users When there is a business need
Misc. Select Returns for Transfer Transfer, Close, Establish Control PSP As needed
Misc. Transfer Claimed Returns Transfer, Close, Establish Control PSP When a message is displayed on the Main Menu screen
Misc. AIMS/ERCS Address Reports AIMS/ERCS Analyst Menu, Maintain Address Table Admin As needed
Misc. AIMS/ERCS AMSTU/AMAXU Updates AIMS/ERCS Analyst Menu, Utilities/Misc, Utilities Menu, Miscellaneous Programs Admin As needed
Misc. AIMS/ERCS Count Records by AAC AIMS/ERCS Analyst Menu, Utilities/Misc, Utilities Menu, Miscellaneous Programs Admin As needed
Misc. AIMS/ERCS Count Records by Status Code AIMS/ERCS Analyst Menu, Utilities/Misc, Utilities Menu, Miscellaneous Programs Admin As needed
Misc. AIMS/ERCS Database (DB) Error Report AIMS/ERCS Analyst Menu, Batch, Tools Menu Admin Prior to the end of the time reporting cycle
Misc. AIMS/ERCS Display AIMS Assignee Codes AIMS/ERCS Analyst Menu, Utilities/Misc, Utilities Menu, Permission Programs Admin As needed
Misc. AIMS/ERCS Display User Permissions AIMS/ERCS Analyst Menu, Utilities/Misc, Utilities Menu, Permission Programs Admin As needed
Misc. AIMS/ERCS Miscellaneous Report AIMS Error Reports Admin Weekly
Misc. AIMS/ERCS NMF to MF Conversion Report AIMS Error Reports Admin Weekly
Misc. AIMS/ERCS Overage Approval Report Security and AIMS/ERCS Analyst Menu, Utilities/Misc, Utilities Menu, Miscellaneous Programs Admin Weekly
Misc. AIMS/ERCS Overage Transfer Report AIMS Error Reports Admin Weekly
Misc. AIMS/ERCS PBC Transfer Listing Security and AIMS/ERCS Analyst Menu, Utilities/Misc, Utilities Menu, Re-organization Programs Admin As needed
Misc. AIMS/ERCS Read Audit Trails Security and AIMS/ERCS Analyst Menu, Utilities/Misc, Utilities Menu, Miscellaneous Programs Admin, Security Officers As required to meet security requirements, as needed
Misc. AIMS/ERCS Status 90 Hours Report AIMS Error Reports Admin Weekly
Misc. AIMS/ERCS Tracking Code Count Report AIMS/ERCS Analyst Menu, Utilities/Misc, Utilities Menu, Correcting Programs, Utility Tracking Menu Admin As needed
Monitoring Fraud Report Manager's Reports, Monitoring Reports Group, PSP, Territory, DFO, Area, Industry As needed
Monitoring Partnership Report Manager's Reports, Monitoring Reports Group, Territory, DFO, Area, Industry Monthly
Monitoring Previously Closed Returns Manager's Reports, Monitoring Reports Group, PSP, Territory, DFO, Area, Industry As needed
Monitoring Prior Year Report Manager's Reports, Monitoring Reports Group, PSP, Territory, DFO, Area, Industry As needed
Monitoring Returns by Activity Code Manager's Reports, Monitoring Reports Group, PSP, Territory, DFO, Area, Industry As needed
Monitoring Returns by Project Code Manager's Reports, Inventory Reports Group, PSP, Territory, DFO, Area, Industry As needed
Monitoring Returns by Source Code Manager's Reports, Monitoring Reports Group, PSP, Territory, DFO, Area, Industry As needed
Monitoring Returns Related to a Specific Return Manager's Reports, Monitoring Reports Group, PSP, Review, CCP, Territory, DFO, Area, Industry When a related return is closed.
Monitoring User Criteria Listing Manager's Reports, Monitoring Reports Group, PSP, Review, CCP, Territory, DFO, Area, Industry As needed
Monitoring Work Awaiting Approval Manager's Reports, Monitoring Reports Group, PSP, Review, CCP, Territory, DFO, Area, Industry Weekly
Sample Review Checked-in Returns Manager's Reports, Sample Review Reports Sample Review Monthly
Sample Review Closed Returns Manager's Reports, Sample Review Reports Sample Review Monthly
Sample Review Inventory Listing Manager's Reports, Sample Review Reports Sample Review Monthly
Sample Review Overage Returns Manager's Reports, Sample Review Reports Sample Review Monthly
Sample Review Selected Returns Manager's Reports, Sample Review Reports Sample Review Monthly
Statute 895 Report Manager's Reports, Statute Expiration Reports Group, PSP, Review, CCP, Territory, DFO, Area, Industry Monthly or more often as needed
Statute AIMS-ERCS Statute Report Manager's Reports, Statute Expiration Reports Group, PSP, Review, CCP, Territory Weekly
Statute Pending Statute Report Manager's Reports, Statute Expiration Reports Group, PSP, Review, CCP, Territory, DFO, Area, Industry Monthly or more often as needed
Tax Auditor Action Code Report Tax Auditor Menu Group, PSP, Territory As needed
Tax Auditor Appointment Scheduled Report Tax Auditor Menu Group, PSP, Territory As needed
Tax Auditor Group Purge Report Tax Auditor Menu Group, PSP, Territory Daily
Tax Auditor Inventory Analysis Tax Auditor Menu Group, PSP, Territory Monthly
Tax Auditor Monthly/Weekly Schedule Tax Auditor Menu Group, PSP, Territory As needed
Tax Auditor Overage Purge Report Tax Auditor Menu Group, PSP, Territory Daily
Tax Auditor Overnight Inventory Report Tax Auditor Menu Group, PSP, Territory Daily
Tax Auditor Tax Auditor Daily Report Tax Auditor Menu Group, PSP, Territory Daily
Tax Auditor Tax Auditor Scheduler Tax Auditor Menu Group, PSP, Territory As needed
Territory Action Code Report Territory Reports PSP, Territory, DFO, Area, Industry As needed
Territory Activity Code Reports Territory Reports PSP, Territory, DFO, Area, Industry As needed
Territory Fraud Case Report Territory Reports PSP, Territory, DFO, Area, Industry As needed
Territory Pending Statute Report Territory Reports PSP, Territory, DFO, Area, Industry Monthly
Territory Previously Closed Case Report Territory Reports PSP, Territory, DFO, Area, Industry As needed
Territory Project Code Reports Territory Reports PSP, Territory, DFO, Area, Industry As needed
Territory Source Code Reports Territory Reports PSP, Territory, DFO, Area, Industry As needed
Territory Time Per Activity Code Territory Reports PSP, Territory, DFO, Area, Industry At the beginning of each cycle
Territory Time per Second Segment Code Territory Reports PSP, Territory, DFO, Area, Industry As needed
Territory Tracking Code Reports Territory Reports PSP, Territory, DFO, Area, Industry As needed
Time Agent Input Document Manager's Reports, Time Analysis Reports Group, PSP, Review, Sample Review, Territory At the beginning of each cycle
Time Case Time Analysis Manager's Reports, Time Analysis Reports Group, PSP, Review, Sample Review, Territory, DFO, Area, Industry Prior to case closure and as needed
Time Check Employees with Uncharged Time Manager's Reports, Time Analysis Reports Group, PSP, Review, Sample Review, Territory, DFO, Area, Industry On the last work day of each cycle and periodically during the cycle as needed
Time Daily Time Report Manager's Reports, Time Analysis Reports Group, PSP, Review, Sample Review, Territory, DFO, Area, Industry As needed
Time DET and Non-DET Analysis Manager's Reports, Time Analysis Reports Group, PSP, Territory, DFO, Area, Industry Beginning of each cycle
Time High Time Report Manager's Reports, Time Analysis Reports Group, PSP, Territory, DFO, Area, Industry Beginning of each cycle
Time Inactive Case Report Manager's Reports, Time Analysis Reports Group, PSP, Territory, DFO, Area, Industry Beginning of each cycle
Time Status 12 with No Time Applied Manager's Reports, Time Analysis Reports Group, PSP, Territory, DFO, Area, Industry Prior to the end of the cycle

Exhibit 4.7.6-2 
Recommended Daily Report Usage

Report Name Users Notes
Case Time Analysis Group Run when return is closed.
Check AIMS Results Group, PSP, Review, CCP Run when message is displayed on Main Menu.
Group Purge Report Group (TCO groups)  
Overnight Inventory Report Group (TCO groups)  
Overage Purge Report Group (TCO groups)  
Returns Related to a Specific Return Group Run when a related return is closed.
Tax Auditor Daily Report Group (TCO groups) Print daily after the updates from the previous day's daily have been input.
Transfer Claimed Returns PSP Run when message is displayed on Main Menu.

Exhibit 4.7.6-3 
Recommended Weekly Report Usage

Report Name Users
AIMS-ERCS Statute Report Group, PSP, Review, CCP, Territory
ADIF (AAC Difference) Report Group, PSP, Review, CCP, Territory
DARF (Dropped AIMS) Report Group, PSP, Review, CCP
ERCS Closed AIMS Open Report Group
In Transit Status Report Group, PSP, Review, CCP, Territory
Overage Requisitions Report Group, PSP
SDOV (Statute Override) Report Group, PSP, Review, CCP
UUPF (Unexplained Update) Report Group, PSP, Review, CCP
Work Awaiting Approval Group, PSP, Review, CCP, Territory

Exhibit 4.7.6-4 
Recommended Monthly Report Usage

Report Name Users Notes Recommended for Management Review
895 Report Group, PSP, Review, CCP, Territory   Yes
Agent Analysis (4502) Group, PSP, Review, Sample Review, Territory (LB&I) Run at the beginning of each cycle for the previous cycle. Yes
Agent Input Document Group, PSP, Review, Sample Review, Territory (LB&I) Run at the beginning of each cycle.  
Cases Returned to Group Review    
Check Employees with Uncharged Time Group, PSP, Review, Sample Review, Territory, DFO Run on the last work day of each cycle and periodically during the cycle as needed.  
Checked-in Returns Sample Review    
DET and Non-DET Analysis Group Run at the beginning of each cycle. Yes
Closed Returns Sample Review    
Employee Reports by Employee Group Code Group, PSP, Review, Sample Review, CCP, Territory Run for active employees prior to the end of each cycle.  
F3210 Sender Report, F3210 Recipient Report Group, PSP, Review, CCP, Sample Review    
High Time Report Group, Territory Run at the beginning of each cycle. Yes
Inactive Case Report Group, Territory Run at the beginning of each cycle. Yes
Inventory Analysis Group (TCO groups)   Yes (TCO group only)
Inventory Listing (Inventory Reports) Review, CCP Run at the beginning of each cycle.  
Inventory Listing (Sample Review Reports) Sample Review    
Overage Report (IVL) Group, PSP Run at the beginning of each cycle. Yes
Overage Returns Sample Review    
Overage Requisitions Report Review, CCP, Territory    
Partnership Report Group Run in groups where partnership returns are worked. Yes (if partnership returns are assigned)
Pending Statute Report (Statute Expiration Reports) Group, PSP, Review, CCP, Territory   Yes
Pending Statute Report (Territory Reports) PSP, Territory, DFO, Area, Industry    
Returns in Transit Review, CCP    
Selected Returns Sample Review    
Status 12 with No Time Applied Group, Territory Run prior to the end of each cycle. Returns with only TE time may be excluded when running the report. Yes
Status Report Group Run for Status 10 and 13. Yes
Suspense Report Group*, PSP*, Review, CCP *Run if returns have been placed in suspense.  
Time Per Activity Code Territory Run at the beginning of each cycle.  
Unassigned Inventory Report Group, Territory    

Exhibit 4.7.6-5 
Reports with Codes

The table below contains codes that are less common in ERCS with their associated reports. The Full Display option of the Correct Tax Return menu contains many of these fields and can be used in determining the codes on a particular return. The more common fields are on screen 1 and the less common fields are featured on screen 2 of the Full Display.

Code Report
Address (Taxpayer) Taxpayer Address Report, Unassigned Inventory by TSC (state only)
Aging Reason Code Alpha IVL, Overage Report (IVL)
Case Code Alpha IVL (Review and CCP users), Cases Returned to Group, Inventory Listing (Review and CCP users), Status Report (Review and CCP users), Suspense Report (CCP users)
Control PBC/Support PBC Inventory Listing (Review users), Pending Statute Report (Territory Reports menu), Status Report (Review users)
DIF Unassigned Inventory Report
Disposal Code Closed Case Report, In Transit Status Report, Status 90 Hours Report, Unassigned Inventory by TSC, User Criteria Listing
Form 3210 Transmittal Code F3210 Sender Report, F3210 Recipient Report
Form 3210 Transmittal Number F3210 Sender Report, F3210 Recipient Report
Form Number Activity Code Report, Pending Statute Report (Statute Expiration Reports menu), Prior Year Report, Returns by Activity Code, Returns by Source Code
Freeze Code AIMS-ERCS Statute Report, Alpha IVL, Overage Report (IVL), Status Report (Review and CCP users)
Grade (employee) Employee Reports by Employee Group Code, Employee Reports by Area/Ind, DFO, or Territory, View Employee History
Leave Agent Analysis
Login (employee) View Employee History
Market Segment Specialization Plan (MSSP) Activity Code Report, Returns by Activity Code
NAICS/PIA Activity Code Report, Returns by Activity Code, Unexplained Update Report
Name Control Alpha IVL
Partnership Investor Control File (PICF) 895 Report, AIMS-ERCS Statute Report, Closed Case Report (group, territory, and upper management users), Overage Report (IVL), Partnership Report, Pending Statute Report (Statute Expiration Reports menu), Status Report (group, territory, and upper management users), Territory Reports (Activity, Project, Source, and Tracking Code IVL reports), Unassigned Inventory Report
Position Code (employee) All Examiners for an Examination, Employee Reports by Employee Group Code, Employee Reports by Area/Ind, DFO, or Territory, View Employee History
Post of Duty (employee) Employee Reports by Employee Group Code, Employee Reports by Area/Ind, DFO, or Territory, Tax Auditor Daily Report, View Employee History
Post of Duty (return) Alpha IVL (group, territory, and upper management users), Activity Code Report, Group Purge Report, Overage Purge Report, Overage Report (IVL), Pending Statute Report (Statute Expiration Reports menu), Prior Year Report, Returns by Activity Code, Tracking Code Report, Unassigned Inventory Report
Processing Campus Code (PCC) Pending Statute Report (Territory Reports menu)
Program Number Closed Case Report (CCP users), Inventory Listing (CCP users), Status Report (CCP users), User Criteria Listing (CCP users)
Prior Status Closed Case Report (CCP users), In Transit Status Report, Inventory Listing (Review and CCP users), Previously Closed Returns, Prior Year Report, Returns in Transit, Unassigned Inventory by TSC
Program Number Cases Returned to Group, Overage Program Number Report, Suspense Report (CCP users)
Push Code /Special Message Overage Requisitions Report
Record Type Alpha IVL, Overage Report (IVL), Pending Statute Report (Territory Reports menu), Tracking Code Report, User Criteria Listing
Reject Reason, Re-established Reason Cases Returned to Group
Review Type Cases Returned to Group, Inventory Listing (Review users), Overage Report, Status Report (Review users), Suspense Report (Review users), Unassigned Inventory by TSC, User Criteria Listing (Review users)
Sample Indicator Checked-in Returns Report, Closed Returns, Selected Returns, Inventory Listing (sample review users), Overage Returns
Secondary SSN Search by Name/TIN, Search by TIN
SEID View Employee History
SETTS Status (employee) Employee Reports by Employee Group Code, Employee Reports by Area/Ind, DFO, or Territory
Suspense Type Overage Program Number Report, Search by Name/TIN, Search by TIN, Suspense Report, Unassigned Inventory by TSC, User Criteria Listing (CCP users)
TEFRA (Tax Equity and Fiscal Responsibility Act) Partnership Report
Tracking Code Description Display Tracking Codes
Tracking Code Status Display Tracking Codes

Exhibit 4.7.6-6 
Reports with Dates

The table below contains dates that are less common on reports with their associated reports.

Date Notes Report
895 Issued Set when the Form 895 is generated on ERCS. 895 Report, Inventory Listing (Review and CCP users), Pending Statute Report (Statute Expiration Reports menu), Prior Year Report, Suspense Report
895 Returned Set when a user confirms the Form 895 has been signed by the manager. 895 Report, Inventory Listing (Review and CCP users), Pending Statute Report (Statute Expiration Reports), Prior Year Report, Suspense Report
Action Date Set when a suspense type is added to a return. Search by Name/TIN, Search by TIN, Suspense Report, Unassigned Inventory by TSC
Agreement Date Set when the return is closed from the group, if required. Inventory Listing (CCP users)
AIMS Creation Date Set when a return is added to AIMS. Alpha IVL
AIMS Start Date Set when a return is updated to Status 12. Partnership Report
Assigned Date (examiner) Set when return is assigned to an examiner. Overage Report (IVL)
Assigned Date (reviewer) Set when return is assigned to a sample reviewer. Checked-in Returns Report, Closed Returns, Inventory Listing (sample review users), Overage Returns
CCP In/Out Set when returns are checked in/out of CCP. Closed Case Report (CCP users), In Transit Status Report, Inventory Listing (CCP users), Overage Program Number Report, Status Report (CCP users), Suspense Report (Review and CCP users), User Criteria Listing (CCP users)
Creation Date Set when return is added to AIMS. Alpha IVL, ERCS Closed AIMS Open Report
Employee Start/End Set when employee records are added, updated, and inactivated. Employee Reports by Employee Group Code, Employee Reports by Area/Ind, DFO, or Territory, View Employee History
ERCS Start Date, Start Date Set when time is applied to the return on ERCS. Closed Case Report (group, territory, and upper management users), Partnership Report
Form 3210 Acknowledge Date Set when the Form 3210 is acknowledged on ERCS. F3210 Sender Report, F3210 Recipient Report
Form 3210 Release Date Set when the Form 3210 is generated on ERCS. F3210 Sender Report, F3210 Recipient Report
Group Disposal Date, Disposal Date Set when the return is closed from the group on ERCS. Closed Case Report (group, territory, and upper management users), In Transit Status Report
Group (date in) Set when a return is sent back to the group from TS, JCR, or CCP. Cases Returned to Group
NBAP Letter Date Set by the user. Partnership Report
Notice Date (90-Day) Set by CCP users when the 90 Day letter is mailed. Suspense Report (Review and CCP users)
Prior Statute Set when the statute is changed and the current statute is pending managerial approval. Pending Statute Report (Statute Expiration Reports)
Request Date Set when users add returns on ERCS. Overage Requisitions Report
Review In/Out Set when returns are checked in/out of TS or JCR. Inventory Listing (Review users), Status Report (Review users), Unassigned Inventory by TSC
Sample Review In/Out Set when returns are checked in/out of sample review. Checked-in Returns Report, Closed Returns, Inventory Listing (sample review users), Overage Returns
Selected Date Set when returns are selected for sample review. Selected Returns
Status Date Set when the status is updated. AIMS-ERCS Statute Report, Alpha IVL, ERCS Closed AIMS Open Report, In Transit Status Report, Inventory Listing (Review and CCP users), Overage Program Number Report, Overage Requisitions Report, Partnership Report, Previously Closed Returns, Prior Year Report, Returns in Transit, Selected Returns, Unassigned Inventory by TSC, User Criteria Listing (CCP users)
Status Date (AIMS) Set when the status changes on AIMS. ERCS Closed AIMS Open Report
Status 90 Date Set when the returns are closed to Status 90. Closed Case Report (CCP users)
Transfer Date Set when returns selected for sample review are updated to Status 23 or 90. Selected Returns

Exhibit 4.7.6-7 
Reports with Indicators

An indicator or flag value is used on records to mark if something is true or false, yes or no, on or off, etc. Most indicators are set when the user answers a question during input. For example, when requesting a return how the user answers the question, "Original Return (Y/N)?" determines how the "return requested" indicator is set. Some indicators are set by the ERCS programs and some can be downloaded from AIMS. The following table shows the reports that some less common indicators can be found:

Indicator Meaning Report
895 When on, it means a Form 895 has been generated on ERCS. Set when a Form 895 is generated on ERCS. Overage Report (IVL), In Transit Status Report, User Criteria Listing
CIC (coordinated industry case) When on, it means the return is part of a coordinated industry case. Set by users. Alpha IVL, Overage Report (IVL), Partnership Report
Ignore SETTS When on, the employee is skipped during time input. Set by the AIMS/ERCS staff. View Employee History
Input Document Print When on, the return prints on the Agent Input Document for the employee. Set during time input and can be updated by users. All Examiners for an Examination
Prior Exam When on, it means the current ERCS record is the second examination. Set when a second examination is requested on ERCS. Checked-in Returns Report, Closed Returns, Inventory Listing (sample review users), Overage Returns
Related Return When on, it means the return is part of a related case. A "K" means key or primary return. An "R" or a "Y " means related return. Set by the user when returns are related. Agent Analysis, Checked-in Returns Report, Closed Returns, Inventory Listing (sample review users), Overage Report (IVL), Pending Statute Report (Territory Reports), Returns by Source Code, Territory Reports (Activity, Project, Source, and Tracking Code IVL Reports)
Return Received When on, it means the original return was received. Set by users. Overage Report (IVL)
Return Requested, Original Return Indicator When on, it means the original return was requested. Set by the user during the requisition process. Overage Requisitions Report

Exhibit 4.7.6-8 
Reports with Amounts

Other than the claim amount, which must be updated on ERCS at the time the claim is filed, dollar amounts such as advanced payment, deficiency, penalty, and interest are input at the close of the examination. Only review and CCP users see these values on ERCS screens once the returns are closed from the group. For review and CCP users they are accessed in the Correct or Display Returns programs. The claim amount is displayed on the Alpha IVL and the Returns by Source Code reports.

Exhibit 4.7.6-9 
Reports with Time

The time applied on ERCS rolls up to SETTS, but it doesn't roll up to AIMS. The hours on AIMS comes from Item 23 (claim hours) and Item 28 (examiner's time) on Form 5344 when the return is closed. The claim hours and the examiner's time is mutually exclusive (added together must equal the total time applied to the return, excluding time applied by reviewers, co-ops, and TEs). The final time applied to the return on ERCS should also match the total of the Item 23 and the Item 28 on Form 5344. Item 23 is the time applied to protecting a taxpayer claim against monies previously paid to the Treasury, or P of RB "P" time. Item 28 time is the total time applied to P of RB "N" , "R" , and "S" time. In addition to the reports listed below, ERCS time matching Items 23 and 28 may be found on the Full Display screen accessed from the Correct or Display Records menu.

Time Notes Report
Claim Hours (AIMS) Item 23 on Form 5344, added to AIMS when the return is closed. Status 90 Hours Report
Claim Hours (ERCS), Protection of Revenue Base (Revenue Base Protection) Total time applied to P of RB "P" on ERCS. This should match Item 23 on Form 5344. Status 90 Hours Report, Case Time Analysis
Examiner's Time (AIMS) Item 28 of Form 5344, added to AIMS when the return is closed. Status 90 Hours Report
Examiner's Time (ERCS) Total time charged to the return excluding claim hours. This should match Item 28 of Form 5344. Status 90 Hours Report, Case Time Analysis
Examiner's Time (by examiner) Total time charged by one examiner to a return. All Examiners for an Examination
Transferred in Time This time should be included in Item 28 of Form 5344. If the time is in error, it should be reported to the AIMS/ERCS staff. Overage Report (IVL) when sorted by related returns
Total Time, Cumulative Time, Hours Charged, Time Applied Total time applied to the return, includes claim hours, excludes review time and time applied by TEs and co-ops. Closed Case Report (group, territory, and upper management users ), Fraud Report, High Time Report, Overage Report (IVL), Previously Closed Returns, Returns by Activity Code, Tracking Code Report (Inventory Reports), Territory Reports (Activity, Project, Source, and Tracking Code IVL Reports)
Open Hours, Ending Hours The cumulative time on a return through the end of the current cycle. This time is extracted for SETTS roll-up. Agent Analysis, Agent Input Document
Audit Aide Time Time applied by Audit Accounting Aides. This time is included on Form 5344. Case Time Analysis
Co-op Time Time applied by Co-operative Education employees. This time is not included on Form 5344. Case Time Analysis
TE Time Time applied by tax examiners in the group. This time is not included on Form 5344. Case Time Analysis
Employee's last time charge The last time charged for an employee during the cycle. Check Employees with Uncharged Time

Exhibit 4.7.6-10 
Record Types

The ERCS record type appears on a number of reports. Depending on the available space the report may list the number representation or a literal. The record type is used to classify the type of record and to indicate if AIMS control has been established. The following table contains the definitions for the ERCS record types:

Record Type Literal Definition
1 Request (RQST) Return has been requested on ERCS, but not sent to AIMS.
2 Pending (PEND) Return has been sent to AIMS (it could have rejected, it could be on AIMS as a skeletal record, or it could have dropped from AIMS prior to becoming full).
4 Full AIMS (FULL) Return has been fully established on AIMS (it could still be on AIMS or it could have dropped from AIMS).
5 No Return (NO RET) Record is an ERCS only record. The MFT on the record is an alpha MFT, excluding the penalty MFTs. Includes MFTs A*, B*, and D*.
11 Penalty (PENLTY) Record is an ERCS penalty record. Includes MFTs P* and Y*.
12 Collateral (COLLAT) Record is an ERCS collateral. These records are primarily used in TS.
15 Disapproved Requisition (DISAPR) The manager disapproved the requisition. These returns are updated to Status 90 when disapproved.

Exhibit 4.7.6-11 
Recommended Reports for Assistance Visits and Operational Reviews

The following table contains reports that may be useful in preparation for and during assistance visits and operational reviews. This list is intended as a guide and may not be all inclusive. Additional reports may be added based on the area's requirements.

Report Notes
895 Report Check if Forms 895 are being issued and returned timely. Verify alpha statutes. Compare report with Form 895 log book.
AIMS-ERCS Statute Report Verify statute issues are worked weekly, documented, and problems resolved timely.
AIMS Error Reports (ADIF, DARF, SDOV UUPF, and ERCS Closed AIMS Open Report) Verify reports are worked weekly, documented, and problems resolved timely.
Alpha IVL If sorted by taxpayer name, this report can be used as a resource when working other reports and issues since it contains a list of all returns in the group. This report may be used in addition to the Overage Report (IVL). Note: This report contains the status date, claim amount, and CIC indicator which the Overage Report (IVL) does not. However, it does not contain several fields included on the Overage Report (IVL) such as tracking codes, PICF indicator, days in process, etc.
Check AIMS Results Verify rejects are worked and deleted timely.
Closed Case Report Run for the last 30 days to get a snapshot of cases closed from the group. Check if non-examined cases are being closed to the correct function.
Employee Report by AAC Run for active employees. Verify codes on employee records and work schedule profile records are correct for each employee.
Employee with Uncharged Time Verify time is input regularly. (May need to run at different times during the cycle prior to the review.)
F3210 Recipient Report Check forms on the report against the Form 3210 log book. If group is not acknowledging forms on ERCS, may want to demonstrate how it can be done.
F3210 Sender Report Check unacknowledged forms against the Form 3210 log book. Verify follow-up was done timely.
In Transit Status Check for overage in-transit returns.
Inventory Analysis Run for TCO groups. Check for overage inventory.
Inactive Case Report Verify this report is run and worked monthly. Run the report for the area determined number of days (30, 45, etc.) to identify cases that may need to be elevated to the manager.
Overage Report (IVL) This report can be used as a resource when working other reports and issues since it contains a list of all returns in the group. When sorted by related return it can be used to check for transferred in time on returns. Transferred in time should be verified and corrected, if incorrect. This report may be used in lieu of or in addition to the Alpha IVL.
Overage Requisitions Report Run for 0 days to compare with the pending requests file (Form 5345-D, Examination Request-ERCS Users). Run for 14 days to check for overage requisitions and push code issues.
Pending Statute Report Run for 180 days to reconcile with AIMS Table 4.0 or 4.1. Run for user defined number of days and include irregular statutes to review irregular statues and check for erroneous dates.
Related Returns Report (RRR) Check for cases being properly linked and that correct codes are used on related cases. (The RRR is generated by the AIMS/ERCS staff from ERCS data. It lists all returns and identifies potential errors on related returns. Most areas share this report periodically with their groups.)
Returns by Source Code Run for Source Code 45. Verify the proper procedures for Source Code 45 are being followed.
Status 12 with No Time Applied Verify that local procedures regarding the use of Status Code 12 on requisitions are being followed. Identify returns that may need to be elevated to the manager.
Status Report Run for Status 10 to identify the percentage of Status 10 inventory, percentage of assigned returns versus unassigned returns, and overage inventory. Verify priority cases are being started timely. Run for Status 13 to verify proper procedures are being followed. Verify returns are timely updated back to Status 12 if they are returned to the examiner for additional work.
Unassigned Inventory Check for returns in Statuses 12 and above, overage inventory, and priority returns.
Work Awaiting Approval Check if updates and requisitions are being approved timely.

Exhibit 4.7.6-12 
Recommended Reports to use with SSIVL Validation

The following reports can be used to reconcile the differences between AIMS and ERCS. Many of these reports are used to identify the reason why returns are on the group's inventory reports but not on the SSIVL or why the returns are on the SSIVL but not on the group's inventory reports. Some of the reports can be used to explain why the codes on ERCS and the SSIVL do not match.

Report Notes
AIMS - ERCS Statute Report This report is used to identify the reason the AIMS and ERCS statutes do not match.
AIMS Error Reports - ADIF Report This report is used to identify returns where the AAC on ERCS does not match the AAC on AIMS. Returns on this report will be on the group's ERCS reports but not on the group's SSIVL.
AIMS Error Reports - DARF Report This report is used to identify returns on ERCS that have dropped from AIMS. Returns on this report will be on the group's ERCS reports but not on the group's SSIVL.
AIMS Error Reports - ERCS Closed AIMS Open Report This report is used to identify closed returns on ERCS that are open on AIMS. Returns on this report will not be on the group's ERCS reports but may be on the group's SSIVL. (If the AIMS record is in a different AAC, the return will not be on the group's SSIVL.)
Alpha IVL This report is used in conjunction with the Overage Report (IVL) to validate each return in inventory against the group's SSIVL. It is used to identify the record type of ERCS returns and to identify ERCS only records (penalty, collateral, etc.)
Check AIMS Results This report is used to identify the rejects that have not been resolved. (The returns or codes on ERCS will not match AIMS.) Rejected requisitions will be on the group's ERCS reports but not on the group's SSIVL. Rejected updates will result in the codes on ERCS not matching the codes on the SSIVL.
Closed Case Report This report is used to check for recently closed returns when researching returns on the group's SSIVL that are not on the group's ERCS reports.
In Transit Report This report is used to identify returns with an in transit status on ERCS (Status 21, 41, or 51). These returns will not be on the group's ERCS reports, but may be on the group's SSIVL.
Overage Report (IVL) This report is used in conjunction with the Alpha IVL to validate each return in inventory against the group's SSIVL.
Overage Requisitions Report This report is used to identify overage requisitions that are not on the group's SSIVL. (Issues for these returns may include unapproved requisitions, rejected requisitions, or requisitions that dropped prior to being fully established on AIMS.) The report can also be used to identify skeletal records that have not fully established on AIMS. The creation date, which is not included on the report, should be used to determine how long the return has been on AIMS as a skeletal record.
Related Returns Report (RRR) This report is used to verify the linkage on returns in related groups and to verify the correct codes are used on related cases. (The RRR is generated by the AIMS/ERCS staff from ERCS data. It lists all returns and identifies potential errors on related returns. Most areas share this report periodically with their groups.)
Work Awaiting Approval This report is used to identify updates that have been made on ERCS, but have not been approved. (The returns or codes on ERCS will not match AIMS.) These updates will be on the group's ERCS reports but not on the group's SSIVL.

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