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Part 4. Examining Process

Chapter 7. Examination Returns Control System (ERCS)

Section 8. Case Processing Support

4.7.8  Case Processing Support

4.7.8.1  (10-01-2003)
Overview

  1. This section contains information and procedures for the territory managers, support managers, tax examiners with and without inventory, and clerical staff.

  2. The actual instructions for Case Processing Support users for ERCS can be found in the ERCS ESP Handbook. The purpose of this section is to provide policy and procedures for the use of ERCS in Case Processing Support.

4.7.8.1.1  (10-01-2003)
Case Processing Support User Capabilities

  1. Case Processing Support users can:

    1. Generate reports of returns in Case Processing Support statuses,

    2. Research/display records,

    3. Update records in Case Processing Support status,

    4. Print forms 895,

    5. Close records for the status code which they have permission,

    6. Update employee information for employees in their AAC(s), and

    7. Generate a document transmittal.

4.7.8.1.2  (10-01-2003)
Case Processing Support User Position Codes

  1. Case Processing Support users generally utilize position codes 302 - 310 and 400.

4.7.8.2  (10-01-2003)
Security

  1. Case Processing Support staff generally have READ and WRITE permissions on ERCS.

    Note:

    Tax examiners, assigned an inventory of cases to audit, should not have WRITE permission on ERCS. These individuals are generally referred to as " Correspondence Tax Examiners" . This limitation is an internal control to prevent tax examiners from ordering tax returns or updating inventory outside their authority.

  2. ERCS operates on the principle that users should only change data on assigned returns. Consequently, a Case Processing Support user may change information only on returns in Case Processing Support status codes. Throughout ERCS, error messages appear when a user attempts to update returns for AAC's or status codes for which the user does not have permission.

  3. Because of the potential for 1204 violations, reports generated in Case Processing Support that contain any Record of Tax Enforcement (ROTER) information are to be shared only at the territory level or higher. In Case Processing Support, only the Case Processing Support manager may have access to reports with ROTER information.

    Note:

    IRM 1.5, Managing Statistics in a Balanced Measurement System Handbook, provides further guidelines for the appropriate use of statistics by managers and employees.

  4. Users in Case Processing Support must be aware of the potential for UNAX violations from the use of ERCS. As with IDRS and AIMS, data from ERCS should be accessed only for IRS business purposes. No attempt should be made to access the user's own SSN or that of a spouse. If the user's personal SSN or that of a spouse is entered, the security officer is notified of a possible breach of security. The security officer is also notified if a user attempts to update an employee audit return that the user does not have permission to update.

4.7.8.3  (10-01-2003)
Approval Authority

  1. The purpose for requiring approval authority is to control technical employees and group managers from ordering tax returns or updating inventory. Updates by users in Case Processing Support that require approval by the next level authority are:

    • Updating of the statute of limitations

    • Short closing of cases (when ERCS will generate AIMS CC AMSOC)

    • Requisitioning returns

  2. Case Processing Support users have authority to transfer returns to another AAC and update status codes without approval. This is because of Case Processing Support's functional responsibilities.

  3. Case Processing Support managers must log onto ERCS frequently to approve/disapprove changes. These updates do not roll up to AIMS until they are approved.

  4. Disapproval of updates cause the items to revert to their prior value(s). Returns with pending approval cannot be transferred or closed. ERCS does not create a "reject" list or otherwise mark disapproved updates. ERCS only lists those transactions that are pending approval and what the updated value will be when approved.

4.7.8.4  (10-01-2003)
Role and Responsibilities of Case Processing Support Manager and Managers

  1. Responsibilities of the Case Processing Support Manager/managers include, but are not limited to:

    1. Ensuring work is evenly distributed among Case Processing Support users,

    2. Ensuring Case Processing Support users timely and accurately input required data to ERCS,

    3. Ensuring users timely and accurately resolve any ERCS rejects,

    4. Monitoring status and statutes of all Case Processing Support cases,

    5. Approving all necessary system updates,

    6. Ensuring prompt closing of all outgoing cases,

    7. Ensuring separation of duty is being maintained. Tax examiners should not be performing IDRS input on cases they personally completed and edited closing documents nor should tax examiners perform ERCS input, to generate an AMSOC, on surveyed cases they personally process,

    8. Ensuring the generation of needed ERCS reports,

    9. Promptly assigning incoming cases, since it is essential for returns to be assigned to Case Processing Support employees in order for ERCS reports to correctly report the location of returns, and

    10. Timely reporting any Case Processing Support ERCS user or system problems to the ERCS Functional Coordinator.

4.7.8.4.1  (10-01-2003)
Role and Responsibilities of Case Processing Support Users

  1. Case Processing Support users are defined as clerks, tax examiners (with/without a case inventory), and secretaries. Responsibilities of Case Processing Support users include, but are not limited to:

    1. Promptly processing all necessary ERCS changes,

    2. Timely and accurately correcting any ERCS rejects, including daily upload rejects,

    3. Generating needed ERCS reports, including AIMS Error Reports, and

    4. Timely reporting any Case Processing Support ERCS user or system problems to the ERCS Functional Coordinator.

4.7.8.5  (10-01-2003)
Work Flow and Processes

  1. Work flow in Case Processing Support begins with Receipt and Control, or similar-type function, and ends with case closures.

  2. After receipt in Case Processing, cases are updated out of status 51 (1 - 3 days) and forms 3210 and 3198 are analyzed for case assignment. The following is input through the Correct and Display Menu:

    1. Status code,

    2. Type suspense,

    3. Action date,

    4. Case Processing Support employee ID,

    5. Date in Case Processing Support, and

    6. Program number.

  3. Case Processing Support tax examiners, withoutan inventory of cases assigned to them to audit, perform the following processing for examined case closures:

    1. Upon assignment, verify the ERCS data, and

    2. After working the case and coding and editing the form 5344, forward the case to a remote terminal operator to be closed on AIMS - then ERCS. (Note: if RGS is being utilized, the case will need to be forwarded to a clerk to be closed on RGS).

  4. Case Processing Support tax examiners, withoutan inventory of cases assigned to them to audit, perform the following processing for nonexamined case closures:

    1. Upon assignment, verify the ERCS data, and

    2. After processing the case, forward the case to a remote terminal operator to be closed on AIMS - then ERCS; or if using ERCS to generate AMSOC's, forward to ensure closing through ERCS with command code AMSOC.

4.7.8.6  (10-01-2003)
Reports

  1. For a complete listing of reports available for Case Processing Support users, please refer to the ERCS ESP Handbook. The handbook can be accessed via the web at: http://orion.grb.ser.irs.gov/PROJECTS/EXAM/DOCS/ERCS_docs/exam_cvr.html.

  2. Section 6, Reports, contains detailed descriptions as well as recommended uses and frequency of generating reports available through ERCS.

Exhibit 4.7.8-1  (10-01-2003)
Uniform Program and Suspense Codes

Status Suspense Code Standard / Days Program Description/Definition
51 400 21 * In-Transit
         
52 410 60 10008 Innocent Spouse
52 411 15 10048 EQMS Selected Sample case
52 412 45 10054 Taxpayer Advocate Requests / Closures
52 413 45 10062 Estate, Gift and Excise Cases
52 414 45 10058 Claim — All Types
52 415 45 10190 Person of the Day Requests / Closures / Partials
52 416 45 10111 Special Processing Closings
         
53 420 60 10121 Restricted Interest
53 421 60 10107 Restricted Interest — Joint Committee
53 422 60 10218 Complex Interest / Civil & Preparer Penalty
         
54 430 10 10052 Expedite Processing (includes Docketed Cases)
54 431 10 10053 Imminent Statutes **
54 432 6 14760 4760's
54 433 10 10604 Estate, Gift and Excise to Appeals
54 434 10 10610 Non-docket to Appeals
         
55 440 45 10073 Pipeline Agreed (includes No-Change and Change-No-Change Cases)
55 441 45 10303 Unagreed Default
         
56 450 60 10140 Suspense SFR
56 451 60 10530 All other Suspense (includes Out of Area Transfers)
         
57 460 45 10090 Survey

*No program code for status 51 - status 51 represents " In-Transit" /Not received in Case Processing Support

**Imminent statute = 120 days remaining on statute


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