4.103.3  CDE Roles and Reports

Manual Transmittal

May 13, 2011

Purpose

(1) This transmits new IRM 4.103.3, Compliance Data Environment (CDE), CDE Roles and Reports.

Material Changes

(1) CDE is a new system that replaced the Midwest Automated Compliance System (MACS). This IRM provides information on CDE user roles and CDE reports.

Effect on Other Documents

None

Audience

Small Business and Self Employed (SB/SE), Wage and Investment (W&I) and Large Business and International (LB&I) employees that use the CDE application.

Effective Date

(05-13-2011)


Karen Schiller
Director, Operations Support
SE:S:E:OS
Small Business/Self Employed Division

4.103.3.1  (05-13-2011)
CDE Roles

  1. Each user in CDE is assigned a role based on the Online 5081 submitted. Multiple roles may be submitted for each user. The CDE Staff approves the user role for the employee based on the information provided on the Online 5081. The role determines what icons are enabled for the user.

  2. Each user is assigned to a single employee type. CDE requires the BOD code for each employee type. The employee type determines if the user is a National User, Campus User or Area User and access to CDE data is restricted based on the employee type.

4.103.3.1.1  (05-13-2011)
Workload Creator

  1. Workload Creators begin the classification process by identifying workload either by Criteria Search or TIN Upload. After the Workload Creator inputs and saves a new Workload Set, the Classification Coordinator takes over responsibility for the classification and review process.

  2. It is recommended the role of Workload Creator be assigned to the positions commonly referred to as:

    • Returns Coordinator(s)

    • Returns Classification Coordinator (e.g. CIP, RPP, PSP Training Coordinators)

    • Tax Examiner (However, the Workload Set parameters will be determined by the Coordinator, Spigot, Management, or National Office.)

  3. The Workload Creator duties within CDE include:

    • Creating Workload Sets

    • Assigning Classification Coordinators to manage each Workload Set

4.103.3.1.2  (05-13-2011)
Classification Coordinator

  1. The Classification Coordinator manages the progress of Workload Sets, through CDE from the time the Workload Sets are created until moved to Virtual Inventory.

  2. It is recommended the role of Classification Coordinator be assigned to the positions commonly referred to as:

    • Returns Coordinator

    • Returns Classification Coordinator (e.g. CIP, RPP, PSP Training Coordinators)

  3. The Classification Coordinator duties within CDE include:

    • Ensuring new Classifiers and Reviewers obtain timely access to CDE

    • Assigning Classifiers and Reviewers to CDE Workload Sets

    • Training new Classifiers and Reviewers in the use of CDE

    • Monitoring the progress of CDE classification details

    • Auto-Classifying returns, as appropriate

    • Moving Workload Sets to Virtual Inventory (VI)

    • Addressing CDE AIMS AM424 errors that may occur

4.103.3.1.3  (05-13-2011)
Classifier

  1. The Classifier classifies tax returns that are assigned within the CDE system. The Classifier can be assigned to classify one or more CDE Workload Sets.

  2. It is recommended the role of Classifier be assigned to the positions commonly referred to as:

    • Revenue Agent

    • Tax Compliance Officer

    • Returns Coordinator

    • Returns Classification Coordinator (e.g. CIP, RPP, PSP Training Coordinators)

  3. The Classifier duties within CDE include:

    • Online classification of CDE returns which includes reviewing IDRS, CBRS, Third Party Data, related returns and K-1's, if ordered for classification

    • Making a determination to either "Accept as Filed" or "Select for Audit"

    • Completing the Electronic Classification Checksheet (ECC) for each selected return

    • Selecting a "Type of Work" Exam Group Code (EGC) for each selected return

    • Inputting comments on the ECC for all accepted returns

  4. The Classifier is responsible for following local and national classification guidelines.

4.103.3.1.4  (05-13-2011)
Reviewer

  1. The Reviewer evaluates a sample of classified returns in each Workload Set and determines whether the classifier made an appropriate decision to select or accept the return.

  2. The CDE ECC includes a section for Reviewer Feedback. This Reviewer Feedback section should include comments related to the return and issues only and not specific evaluative feedback to the Classifier. Form 5126, Classification Quality Review Record, will continue to be used for evaluative feedback to Classifiers. Classifiers will receive an e-mail on any comments included in the Reviewer Feedback section.

  3. It is recommended the role of Reviewer be assigned to the positions commonly referred to as:

    • Returns Coordinator

    • Returns Classification Coordinator (e.g. CIP, RPP, PSP Training Coordinators)

    • PSP Section Chief

    • Group Manager

  4. The Reviewer duties within CDE include:

    • Reviewing CDE classified returns

    • Ensuring the classifier has selected a "Type of Work" EGC for all classified returns

    • Determining whether the Classifiers’ decisions are correct

    • Reviewing a minimum number of classified returns (per local/national guidelines). See IRM 4.1.5.1.5, Review of Classification.

    • Completing Form 5126, Classification Quality Review Record, for each Classifier

    • Notifying the Classification Coordinator when a Workload Set is completed

4.103.3.1.5  (05-13-2011)
Delivery Coordinator

  1. The Delivery Coordinator delivers the Case Files once the Workload Sets are moved to VI.

  2. The Delivery Coordinator role can only be assigned to an Area User or Campus User. An Area Delivery Coordinator can only deliver returns in their Area. A Campus Delivery Coordinator can only deliver Case Files from Workload Sets created by Campus Workload Coordinators within their same BOD.

  3. It is recommended the role of Delivery Coordinator be assigned to the positions commonly referred to as:

    • Returns Coordinator

    • Returns Classification Coordinator (e.g. CIP, RPP, PSP Training Coordinators)

    • Tax Examiner

    • Management/Program Assistant

  4. The Delivery Coordinator duties within CDE include:

    • Delivering CDE Case Files by: Workload Set, Criteria Search, or Individual cases

    • Adhering to Delivery Set limits

    • Building/assembling Case Files

    • Reprinting the Delivery Set or the Delivery Set 3210, if needed

    • Viewing the Delivery Sets

    • Addressing CDE AIMS AMSTU errors that may occur

4.103.3.1.6  (05-13-2011)
Virtual Inventory Administrator

  1. The Virtual Inventory Administrator (VIA) manages the CDE Virtual Inventory. Case Files selected for audit and moved to VI by the Classification Coordinator, sit in a virtual shelf until ready for delivery. Case Files that are not delivered by the Delivery Coordinator remain in VI until the VIA deletes (surveys) them.

  2. The VIA role can only be assigned to an Area User or Campus User. An Area VIA can only delete Case Files in Workload Sets created by Workload Creators in their Area. A Campus VIA can only delete Case Files in Workload Sets created by Campus Workload Coordinators within their same BOD.

  3. It is recommended the role of VIA be assigned to the positions commonly referred to as:

    • Returns Coordinator

    • Returns Classification Coordinator (i.e. CIP, RPP, PSP Training Coordinator, etc.)

    • PSP Section Chief

    • Tax Examiner

    • Management/Program Assistant

  4. The VIA duties within CDE include:

    • Monitoring inventory in appropriate Employee Group Codes using the CDE or AIMS Reports

    • Deleting excess CDE inventory in VI (short statute cases or cases no longer needed)

    • Reprinting CDE Case Files

    • Retrieving the "Status of TIN" when there are questions on the status of specific cases in CDE

    • Addressing CDE AIMS AMSOC errors that may occur

4.103.3.1.7  (05-13-2011)
Strategy Creator

  1. A Strategy Creator creates a Strategy Set by entering the required information and uploading a TIN List. The TIN List is created in an external text file. TIN Lists can be for CIPs, RPPs, training returns, employee audits, other strategic initiatives and to get supplemental case building information on previously built returns. AIMS controls are not requested for tax returns included in a Strategy Set. However, CDE can check for AIMS controls, if requested.

  2. It is recommended the role of Strategy Creator be assigned to the positions commonly referred to as:

    • Returns Coordinator

    • Returns Classification Coordinator (i.e. CIP, RPP, PSP Training Coordinator, etc.)

    • Tax Examiner

    • Tax Examining Technician

    • Management/Program Assistant

    • Audit Aide

    • Program Analyst

  3. The Strategy Creator duties within CDE include:

    • Creating a TIN List using Notepad, if needed

    • Converting a TIN List from Excel, if needed

    • Creating Strategy Sets

    • Requesting case building information

    • Printing/Viewing Strategy Sets

    • Creating Strategy Set Reports

    • Managing Strategy Sets

4.103.3.1.8  (05-13-2011)
Filter Creator

  1. The Filter Creator creates, executes, tests, analyzes, and modifies Filters in CDE.

  2. It is recommended the role of Filter Creator be assigned to the positions commonly referred to as:

    • Returns Coordinator

    • Returns Classification Coordinator. (i.e. CIP, RPP, PSP Training Coordinator, etc.)

    • Tax Analyst

    • Program Analyst

  3. The Filter Creator duties within CDE include:

    • Creating a Filter by either copying existing Filters, creating a new Filter, or uploading a TIN List

    • Running an Execution Filter which will search the entire CDE database and find all returns that meet the Filter criteria

    • Running a Test Execution Filter which will search the CDE database and find the first 25 returns that meet the Filter criteria

    • Analyzing Filter Result Sets by creating and reviewing CDE Stratification, Summary, and Sample Utility Reports

    • Analyzing Case Files identified by the Sample Utility Report to determine if the Filter is identifying cases meeting the Filter criteria

    • Creating and running an Elimination Filter to reduce the size of or eliminate specific criteria from the Execution or Test Execution Filter Result Set

    • Using the Filter Result Set to create either a Strategy Set or a Workload Set. Campus Filter Creators can use the Filter Result Set to create a Tickler File or a TC424 Request File.

4.103.3.1.9  (05-13-2011)
User Administrator

  1. A User Administrator manages the user profiles within CDE.

  2. The User Administrator role can only be assigned to the CDE staff.

  3. The User Administrator duties within CDE include:

    • Creating CDE User Profiles

    • Updating CDE User Profiles

    • Disabling CDE User Profiles

    • Assisting users with their profiles

4.103.3.1.10  (05-13-2011)
System Administrator

  1. A System Administrator handles access for printers used within CDE to print Delivery Sets, Strategy Sets, Case Files and CDE Reports.

  2. The System Administrator role can only be assigned to the CDE staff.

  3. The System Administrator duties within CDE include:

    • Setting up user printers

    • Updating user printers

    • Disabling user printers

  4. The System Administrator can run all CDE Reports at the National level.

4.103.3.2  (05-13-2011)
Reports

  1. The following reports are generated in CDE:

    • Inventory Report

    • Select Rate Report

    • Statute Report

    • Strategy Sets Report

    • Filter Summary Report

    • Filter Stratification Report

    • Filter Sample Utility Report

  2. Only certain CDE users can create these reports.

4.103.3.2.1  (05-13-2011)
Inventory Report

  1. The Inventory Report lists the Case Files in CDE VI. An Inventory Report example can be found in the CDE website "Job Aids" folder at http://mysbse.web.irs.gov/exam/tip/cde/jobaids/default.aspx.

  2. The Classification Coordinator or VIA can create an Inventory Report.

  3. The Inventory Report can be used for the following:

    • To analyze available returns by POD

    • To analyze available returns by grade of case

    • To analyze returns by type of case

    • To analyze inventory by Activity Code

    • To analyze aging of inventory

4.103.3.2.2  (05-13-2011)
Select Rate Report

  1. The select rate report provides select rates for inventory in Active Workload Sets, VI or both. Training returns can be either included or excluded from the report. A Select Rate Report example can be found in the CDE website "Job Aids" folder at http://mysbse.web.irs.gov/exam/tip/cde/jobaids/default.aspx.

  2. Only the Classification Coordinator can create a Select Rate report.

  3. The Select Rate Report can be used for the following:

    • To monitor the select rates of specific inventory

    • To evaluate the efficiency of classifiers

    • To determine the number of returns to order

    • To determine the select rate of each Activity Code for ordering purposes

4.103.3.2.3  (05-13-2011)
Statute Report

  1. The Statute Report provides the VIA with a listing of CDE cases with short statute dates. A Statute Report example can be found in the CDE website "Job Aids" folder at http://mysbse.web.irs.gov/exam/tip/cde/jobaids/default.aspx.

  2. Only the VIA can create a Statute Report.

  3. The Statute Report can be used for the following:

    • To monitor pending statutes

    • To determine what returns need to be deleted

    • To monitor returns in each Employee Group Code (EGC)

    • To compare to Table 4.1, List of Returns with Statute Date Pending, and fix any variances

4.103.3.2.4  (05-13-2011)
Strategy Sets Report

  1. The Strategy Sets Report provides a list of Strategy Sets that have been created in CDE. An Area or Campus report will only include Strategy Sets created for their specific Area or Campus location. A National User can create reports that include all Strategy Sets created in CDE. A Strategy Sets Report example can be found in the CDE website "Job Aids" folder at http://mysbse.web.irs.gov/exam/tip/cde/jobaids/default.aspx.

  2. Only the Strategy Creator can create a Strategy Sets Report.

  3. The Strategy Sets Report can be used for the following:

    • To monitor the type of work created by the Strategy Creators

    • To determine how many Strategy Sets were created by Strategy Creators

    • To see how many returns were created in each Strategy Set

4.103.3.2.5  (05-13-2011)
Filter Summary Report

  1. A Filter Summary Report provides an overview of returns in a Filter Result Set. This report does not provide any taxpayer identifying information. It summarizes the Filter return counts based on non-dollar fields showing the total and average dollar amount for each group. For example, a report analyzing Total Income may be summarized by Activity Code. The report will show one line for each Activity Code with the total income for each activity code, total number returns in each Activity Code and the average income per return. A Filter Summary Report example can be found in the CDE website "Job Aids" folder at http://mysbse.web.irs.gov/exam/tip/cde/jobaids/default.aspx.

  2. Only the Filter Creator can create a Filter Summary Report.

4.103.3.2.6  (05-13-2011)
Filter Stratification Report

  1. A Filter Stratification Report is used to analyze the data in a Filter Result Set. It is the process of grouping tax returns in a Filter Result Set, into homogeneous groups or tiers, also known as stratums. This report does not provide any taxpayer identifying information. A Filter Stratification Report example can be found in the CDE website "Job Aids" folder at http://mysbse.web.irs.gov/exam/tip/cde/jobaids/default.aspx.

  2. Only the Filter Creator can create a Stratification Report.

4.103.3.2.7  (05-13-2011)
Filter Sample Utility Report

  1. A Filter Sample Utility Report generates a TIN List after a Filter has been stratified. The user may choose to select either all returns or a statistical sample. The returns in each stratum of the TIN List are in numerical order by TIN. A Filter Sample Utility Report example can be found in the CDE website "Job Aids" folder at http://mysbse.web.irs.gov/exam/tip/cde/jobaids/default.aspx.

  2. Only the Filter Creator can create a Sample Utility Report.

4.103.3.2.8  (05-13-2011)
Ad Hoc Reports

  1. Other reports can be created by the CDE Development Center on an as needed basis. Contact the CDE Help Desk at *SBSE Exam CDE Development Center for assistance.


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