4.7.6  Reports

4.7.6.1  (10-01-2003)
Introduction

  1. This section contains information on the following ERCS reports.

    Report Text #
    Inventory Reports 6.2
    Time Analysis Reports 6.3
    Monitoring Reports 6.4
    Count Reports 6.5
    Statute Expiration Reports 6.6
    Office Audit Reports 6.7
    Territory Reports 6.8
    AIMS Error Reports 6.9

  2. These reports provide current statistical information.

  3. Exhibits 4.7.6–1 through 3 provide lists of all ERCS reports available by function.

  4. See the specific ERCS User Handbook for your user type for more information on available ERCS reports and specifics concerning the reports. The ERCS User Handbooks are your best source for report information and availability. The handbooks can be accessed via the web at: http://orion.grb.ser.irs.gov/PROJECTS/EXAM/DOCS/ERCS_DOCS/exam_cvr.html.

4.7.6.2  (10-01-2003)
Inventory Reports

  1. This section covers the following ERCS inventory reports:

    • Overage Report (IVL)/Inventory Listing

    • Status Report

    • Unassigned Inventory Report

    • Overage Requisitions Report

    • Taxpayer Address Report

    • Alpha IVL Report

    • Agent Analysis (4502) Report

    • Closed Case Report

    • Tracking Code Report

    • Suspense Report

    • Cases Return to Group

    • Returns in Transit

    • Cross Review

    • In Transit Status Report

    • Unassigned Inventory by POD

4.7.6.2.1  (10-01-2003)
Overage Report (IVL)/Inventory Listing

  1. This report is used to generate either a complete inventory listing or a partial listing of overage cases. If run to generate a partial listing of overage cases, the user may select the number of days to be used in determining if a return is considered overage.

  2. The Overage Report (IVL)/Inventory Listing is generally run at least once a month, usually at the end of the cycle.

  3. Examples for use by groups/functions include, but are not limited to:

    • Group/Chief — to determine the number and type of overage returns in a group. Specific AAC's and/or employees can be selected. The reports can be used to monitor the status of overaged cases at the group level.

4.7.6.2.2  (10-01-2003)
Status Report

  1. The Status Report is generally used to monitor inventory. It can be generated for the entire group/function or one employee. It may also be used to obtain a report of unassigned cases reflecting the date they went into status; i.e., 10 (unstarted).

  2. Examples for use by groups/functions include, but are not limited to:

    • PSP — to determine the make up of the inventory in the area.

    • Technical Services — to determine the number of cases in a specific Technical Services status. These reports can be run for the entire Technical Services staff or for a specific employee and can be sorted by taxpayer name and date received in Technical Services.

4.7.6.2.3  (10-01-2003)
Unassigned Inventory Report

  1. The Unassigned Inventory Report generates a list of open unassigned records for a selected AAC. The report can be used to reconcile the listed returns with the returns on hand.

  2. It is recommended that this report be run several times per month.

4.7.6.2.4  (07-31-2000)
Overage Requisition Report

  1. The Overage Requisition Report generates a list of requisitions which have not been fully established on AIMS within a user-defined number of days.

  2. This report should be generated by the secretary/group clerk to use during the weekly reconciliation of the AIMS reject register. If a return is listed on the report, the user should verify the TIN, MFT, and tax period. If a requisition is more than 30 days old, the request may be resubmitted on ERCS through the REQUEST TAX RETURN menu.

4.7.6.2.5  (10-01-2003)
Taxpayer Address Report

  1. The Taxpayer Address Report lists names and addresses of returns in group/functional AAC status codes.

4.7.6.2.6  (10-01-2003)
Alpha IVL Report

  1. The Alpha IVL Report lists all returns in a group/functional AAC/status code.

  2. This report should be compared to the AIMS IVL printout to reconcile any ERCS and AIMS differences.

4.7.6.2.7  (10-01-2003)
Agent Analysis (4502) Report

  1. The Agent Analysis (4502) Report reflects the technical employees' activity during a time reporting cycle. It is similar to the Examination technical time report. It can be generated for one employee, several employees, or an entire group.

  2. Either the manager or the secretary/group clerk should run this report monthly after the time has been input for the cycle. The technical employee should reconcile and verify time charges.

4.7.6.2.8  (07-31-2000)
Closed Case Report

  1. The Closed Case Report lists returns that were closed from a group during a user-defined time period.

  2. This report should be run at least quarterly, at the end of the AIMS cycle. It is the group manager's discretion whether the report is sorted by activity code, disposal code, or taxpayer name.

  3. Examples for use by groups/functions include, but are not limited to:

    • PSP — to track the closing of cases in the area.

4.7.6.2.9  (07-31-2000)
Tracking Code Report

  1. The Tracking Code Report is used to generate a list of returns with a specified tracking code or creates a report for all returns with a tracking code.

  2. Examples for use by groups/functions include, but are not limited to:

    • PSP — to monitor and track returns that are part of an approved project.

4.7.6.2.10  (10-01-2003)
Suspense Report

  1. The Suspense Report allows the user to generate a list of returns with a specified suspense type or to create a report for all returns with a suspense type. The suspense type is a three-digit number created for ERCS. Some suspense types, such as group and PSP suspense types are determined by the individual area and assigned locally by the ERCS Functional Coordinator. Other suspense types, such as ESP and Review suspense types, are defined nationally.

  2. Examples for use by groups/functions include, but are not limited to:

    • PSP — to determine the type and age of cases suspended in the area.

4.7.6.2.11  (10-01-2003)
Cases Returned to Group

  1. The Cases Returned to Group is available only to Technical Services and Case Processing Support. The report lists cases that have been returned to the groups by either Technical Services or Case Processing Support. This report can be used to determine whether or not cases are being returned to Technical Services or Case Processing Support within the appropriate time frames.

  2. This report should be monthly analyzed by both Technical Services and Case Processing Support.

4.7.6.2.12  (10-01-2003)
Returns in Transit

  1. The Returns in Transit is available only to Technical Services and Case Processing Support. The report lists cases that have been sent to Technical Services but are not yet acknowledged as being received in either Technical Services or Case Processing Support. This report can be monitored to ensure all cases updated are actually received.

4.7.6.2.13  (10-01-2003)
Cross Area Review Listing

  1. The Cross Area Review Listing is available only to Technical Services and Case Processing Support. The report lists all open cases that are in another area for review. This report enables the user to monitor the status of the Key Area Review of local area cases.

4.7.6.2.14  (10-01-2003)
In Transit Status Report

  1. The In Transit Status report shows cases closed (by a group, PSP, or Technical Services) which are in transit to Case Processing Support.

  2. The report should be run weekly by closing functions, as well as Case Processing Support, to ensure returns are being timely received in Case Processing Support.

    1. Closing functions are responsible for cases, monitoring the statute and status, until Case Processing Support physically receives the return. Responsibility shifts to Case Processing Support when Case Processing Support acknowledges receipt by signing Form 3210, Document Transmittal - OR - ERCS is updated from status code 51 to a Case Processing status, whichever action occurs first.

    2. It is the responsibility of the closing function to contact Case Processing Support to discuss discrepancies; i.e., acknowledged form 3210 received, but the In Transit Status Report reflects the case is still in status code 51; cases remaining in status 51 for more than 21 days, etc. Cases are generally acknowledged/updated into a Case Processing Support status within 21 days after mailing by the closing function. After 21 days, the case is identified as overage and efforts should be made to locate and update the case.

4.7.6.2.15  (10-01-2003)
Unassigned Inventory by POD Report

  1. This report is available only to Case Processing Support and Technical Services users. This report is useful in identifying unassigned returns that belong to a particular Case Processing Support or Technical Services office. The second part of the report is useful in reducing the number of returns that must be researched by every Case Processing Support or Technical Services office in the area or in LMSB.

  2. The report has two parts:

    • Part 1 lists all unassigned returns for a particular Case Processing Support or Technical Services office.

    • Part 2 is an error report and lists returns with an invalid AAC or with an AAC not associated with a Case Processing Support or Technical Services office.

4.7.6.3  (10-01-2003)
Time Analysis

  1. Time analysis reports provide the group manager with the ability to track information relating to time charges by technical employees in the group The various time analysis reports:

    • High Time Report

    • Case Time Analysis Report

    • DET and Non-DET Analysis Report

    • Agent Input Document

    • Inactive Case Report

    • Daily Time Report

    • Status 12 With No Time Applied Report

  2. Examples for use by groups/functions include, but are not limited to:

    • PSP — to determine how technical personnel are charging time. Can be used as a planning tool for subsequent periods.

4.7.6.3.1  (10-01-2003)
High Time Report

  1. The High Time Report lists returns with excessive hours charged. Cases will appear on this list if they exceed a predetermined standard number of hours for the activity code on the return. See the ERCS Group Handbook for the default listing. The standard number of hours may be changed by the user running the report.

4.7.6.3.2  (10-01-2003)
Case Time Analysis Report

  1. The Case Time Analysis Report lists time charges for a specified date range or for all time charges.

  2. Examples for use by the groups/functions include, but are not limited to:

    • Group — this report can be used by a technical employee or group manager to reconcile time charges on ERCS and the activity record of time charges on a case.

    • Technical Services — this report can be used by reviewers for comparison with entries on case activity records.

4.7.6.3.3  (10-01-2003)
DET and Non-DET Analysis Report

  1. The DET and Non-DET Analysis Report lists all time charges by activity code for a specified time period. Recent changes have been made to the definitions of DET and Non-DET.

  2. This report should be run at the end of the AIMS cycle by either the group manager or the secretary/group clerk.

4.7.6.3.4  (10-01-2003)
Agent Input Document

  1. The agent input document is used by technical employees and group managers in field groups to record their daily time charges. The secretary/group clerk uses this document to input the time charges into ERCS.

  2. Technical employees are responsible for completing the document, within established local timeframes, and providing it to the secretary/group clerk to input to ERCS with sufficient time to meet the deadline established by Headquarters. It is imperative that all time charges be input by the close of business of the last day of the cycle.

  3. The agent input document is generated by the secretary/group clerk for the technical employees and group manager.

4.7.6.3.5  (07-31-2000)
Inactive Case Report

  1. The Inactive Case Report is used to show cases where no time has been charged within a specific number of days, to be determined locally.

  2. This report should be run at least monthly and is used by the group manager during IVL reviews. The report also aids the technical employees in the flow of their work.

  3. Examples for use by groups/functions include, but are not limited to:

    • Chief — to monitor both individual and group activity as well as for operational reviews.

4.7.6.3.6  (07-31-2000)
Daily Time Report

  1. The Daily Time Report is used to create a summary of a technical employee's time charges for a specific period.

4.7.6.3.7  (07-31-2000)
Status 12 With No Time Applied Report

  1. The Status 12 With No Time Applied Report is used by the group manager to monitor cases in the group or a specific technical employee's inventory for which no time has been applied in status 12.

4.7.6.4  (10-01-2003)
Monitoring Reports

  1. This section covers the following ERCS monitoring reports:

    • Prior Year Report

    • Previously Closed Returns Report

    • Fraud Report

    • Returns by Source Code Report

    • Returns by Activity Code Report

    • Returns by Project Code Report

    • Business Plan Returns Report

    • Work Awaiting Approval Report

    • Market Segment Report

    • Returns Related to Specific Return Report

    • User Criteria Listing Report

4.7.6.4.1  (10-01-2003)
Prior Year Report

  1. The Prior Year Report contains prior year examinations not associated with the current audit cycle. The group manager or secretary/group clerk selects the status codes. The user may specify which tax period "to and including" specific dates.

  2. This report is also useful in verifying the statute of limitations on old cases by listing inventory where the normal statute of limitations has or will expire.

4.7.6.4.2  (10-01-2003)
Previously Closed Returns Report

  1. The Previously Closed Returns Report shows a list of returns in group statuses which were previously closed from the group. The returns on the report reflect returns returned to the group by either Case Processing Support or Technical Services.

4.7.6.4.3  (10-01-2003)
Fraud Report

  1. The Fraud Report creates a list of returns with fraud features. Fraud features include returns with a fraud status code or a fraud indicator in the second segment code of the activity code.

4.7.6.4.4  (07-31-2000)
Returns by Source Code Report

  1. The Returns by Source Code Report lists all returns in the source codes and/or status codes selected by the user.

  2. This report is used by the group manager and/or secretary/group clerk to locate possible AIMS/ERCS errors with source codes and for information gathering on specific projects.

4.7.6.4.5  (07-31-2000)
Returns by Activity Code Report

  1. The Returns by Activity Code Report lists number of returns with the activity codes and status codes selected by the user.

4.7.6.4.6  (07-31-2000)
Returns by Project Report

  1. The Returns by Project Code Report lists all returns with projects codes and status codes selected by the user.

4.7.6.4.7  (07-31-2000)
Business Plan Return Report

  1. The Business Plan Return Report lists high priority returns in categories and status selected by the user.

4.7.6.4.8  (10-01-2003)
Work Awaiting Approval Report

  1. The work awaiting approval section shows work that has been input by the secretary/group clerk, but which still needs managerial approval. It shows the type of actions requiring approval.

  2. This report should be checked and worked, frequency to be determined by group manager or acting group manager based on workload and need, to avoid processing delays.

4.7.6.4.9  (10-01-2003)
Market Segment Report

  1. This selection is available only PSP users. These reports are used to monitor the Market Segment Specialization Program (MSSP) and to compare the area, industry, or business operating division's accomplishments against the Direct Examination Staff Year Plan.

  2. The reports available are:

    • The Staff Year Report This report generates a breakdown of non-CEP Direct Examination Staff Years (DESY) applied by revenue agents to various market segments during a user-entered date range. Market segments are determined by the NAICS or PIA code on the return, and

    • The Projection Report This report gives PSP a snapshot of where they are in relation to where they should be based on the area/industry's plan and within the data parameters of the report.

4.7.6.4.10  (10-01-2003)
Returns Related to a Specific Return Report

  1. This report allows users to generate a list of all returns related to a return in the user's inventory. The user is prompted to enter a TIN, MFT, and tax period.

  2. The program checks to see if the user had READ permission for the return entered and if the return is related to other returns in the database.

  3. This report should be run whenever a case closes out of the group in order to verify returns related to the case being closed. It should also be run as needed by technical employees or management.

4.7.6.4.11  (10-01-2003)
User Criteria Listing Report

  1. The User Criteria Listing Report is a way for users to enter codes they need to track within certain parameters and create their own report.

  2. The report finds only returns for which the user has permission to access. The user sets the size of the sample and which data to include. The user can limit the data searches and create his/her own report. Some of the desired items one can choose for the report include:

    • Action Codes

    • Time on Return

    • Activity Codes

    • Project Codes

    • Source Codes

    • Disposal Codes

    • Statute Info

    • Tracking Codes

    • Program Numbers

    • Review Types

  3. The report is sorted by PBC, SBC, EGC, TIN, MFT, and tax period. PSP users may also sort by tracking code. ESP users may also sort by program number. Review users may also sort by review type. If the optional sort is chosen, the returns are sorted by that field before the default sorts.

4.7.6.5  (07-31-2000)
Count Reports

  1. The Count Reports menu generates reports listing the number of returns in the group in either of two categories:

    • A single activity code or a range of activity codes.

    • Any priority of the business plan.

4.7.6.5.1  (10-01-2003)
Activity Code Count Report

  1. The Activity Code Count Report provides a count of all cases in an AAC by employee and activity code. This report also counts cases in status 10 and 12.

  2. Examples for use by groups/functions include, but are not limited to:

    • Group/Chief — to monitor the workload available and in process at the group level. It is also an indicator of case assignment practices as it relates to grade levels of employees.


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