4.7.6 Reports

Manual Transmittal

January 21, 2015

Purpose

(1) This transmits a revised IRM 4.7.6, Examination Returns Control System (ERCS), Reports.

Material Changes

(1) Editorial changes have been made throughout this IRM. Also, website addresses and IRM references were updated.

(2) This IRM has been revised throughout to provide clarifications and more in-depth discussions in several areas. Except for the changes and deletions in the original text reflected in the table below, this has been a total re-write:

IRM Description
IRM 4.7.6.1 Title changed from Introduction to Overview. The contents were rewritten and the reports list updated.
IRM 4.7.6.2 Inventory Reports moved to IRM 4.7.6.3. The reports within Inventory Reports were re-ordered to be alphabetical. All reports were revised. This section now contains Employee Reports which is all new to this IRM.
IRM 4.7.6.2.13 The Cross Area Review Listing was deleted. The report is obsolete.
IRM 4.7.6.2.15 The Unassigned Inventory by POD report was deleted. The report is obsolete.
IRM 4.7.6.3.14 The Unassigned Inventory by TSC report was added.
IRM 4.7.6.3 Time Analysis moved to IRM 4.7.6.4 and the title changed to Time Analysis Reports. The reports within Time Reports were re-ordered to be alphabetical. All reports were revised.
IRM 4.7.6.4.3 Check Employees with Uncharged Time was added.
IRM 4.7.6.4 Monitoring Reports moved to IRM 4.7.6.5
IRM 4.7.6.4.7 The Business Plan Report was deleted. The report is obsolete.
IRM 4.7.6.4.9 The Market Segment Report was deleted. The report is obsolete.
IRM 4.7.6.5 Count Reports moved to IRM 4.7.6.6
IRM 4.7.6.5.2 The Activity Code Count by POD/MSS Report was deleted. The report is obsolete. The Partnership Report was added.
IRM 4.7.6.5.3 The Business Plan Count Report was deleted. The report is obsolete.
IRM 4.7.6.6.2 The Closed Case Report (for CCP) was added.
IRM 4.7.6.6.3 The Overage Program Number Report was added.
IRM 4.7.6.6.4 The Overage Status Report was added.
IRM 4.7.6.6 Statute Expiration Reports were moved to IRM 4.7.6.7. The reports were re-ordered to be alphabetical. All reports were revised.
IRM 4.7.6.6.3 Print 895 Forms Report was deleted. This is not a report.
IRM 4.7.6.6.4 Reprint Specific 895 Forms by TIN, MFT, and Tax Period Report was deleted. This is not a report.
IRM 4.7.6.6.5 Reprint 895 Forms by Issue Date Report was deleted. This is not a report.
IRM 4.7.6.7.2 The AIMS-ERCS Statute Report was added.
IRM 4.7.6.6.7 Tax Auditor Reports were moved to IRM 4.7.6.8. The reports were re-ordered to be alphabetical. All reports were revised.
IRM 4.7.6.7.1 Update Action Code and Purge Date was deleted. This is not a report.
IRM 4.7.6.7.6 The Appointment Density Report was deleted. It is obsolete.
IRM 4.7.6.8.5 The Monthly/Weekly Schedule was added.
IRM 4.7.6.8 Territory Reports moved to IRM 4.7.6.9. The reports were re-ordered to be alphabetical. All reports were revised.
4.7.6.9 AIMS Error Reports were moved to IRM 4.7.6.11. The reports were re-ordered to be alphabetical. All reports were revised.
4.7.6.10 The Locally Developed Reports section was deleted. The section was obsolete. It was replaced by Sample Review Reports which is new to this IRM.
4.7.6.11.3 The ERCS Closed AIMS Open Report was added.
4.7.6.12 The section for Check AIMS Results was added.
4.7.6.13 The section for Miscellaneous User Reports was added.
4.7.6.14 The section for Miscellaneous AIMS/ERCS Analysts Reports was added.
4.7.6-1 This exhibit was revised for the new reports.
4.7.6-2 This was the same as Exhibit 4.7.6-1 just resorted. It was replaced by a new exhibit, Recommended Daily Report Usage.
4.7.6-3 This was the same as Exhibit 4.7.6-1 just resorted. It was replaced by a new exhibit, Recommended Weekly Report Usage.
4.7.6-4 The exhibit for Recommended Monthly Report Usage was added.
4.7.6-5 The exhibit for Reports with Codes was added.
4.7.6-6 The exhibit for Reports with Dates was added.
4.7.6-7 The exhibit for Reports with Indicators was added.
4.7.6-8 The exhibit for Reports with Amounts was added.
4.7.6-9 The exhibit for Reports with Time was added.
4.7.6-10 The exhibit for Record Types was added.
4.7.6-11 The exhibit for Recommended Reports for Assistance Visits and Operational Reviews was added.
4.7.6-13 The exhibit for Recommended Reports to use with SSIVL Validation was added.

Effect on Other Documents

IRM 4.7.6 dated October 1, 2003 is superseded.

Audience

Small Business/Self Employed (SB/SE), Large Business and International (LB&I), and Return Preparer Office (RPO) employees who use ERCS.

Effective Date

(01-21-2015)

Beth Haverly
Program Manager, Business Re-Engineering
Small Business/Self-Employed

Overview

  1. This section is intended to be used as a guide for users to locate reports in the ERCS menu system, determine if a report exists to meet the current needs of the user, and as a reference to how often particular reports should be run. The ERCS user handbooks contain information on running reports and the values included on each report. The following ERCS user handbooks should be used to supplement the report information in this IRM:

    • ERCS Group Handbook

    • ERCS Territory Handbook

    • ERCS PSP Handbook

    • ERCS Review Handbook

    • ERCS Sample Review Handbook

    • ERCS CCP Handbook

    Exception:

    Rarely used or obsolete reports are not discussed in this IRM.

  2. In addition to the user handbooks, the ERCS Technical Reference Manual contains an overview of all user reports and the reports available to the AIMS/ERCS staff. (AIMS stands for Audit Information Management System.)

  3. Reports are only as reliable as the data that is input into the system. Every ERCS user plays a part to ensure the data on reports is up to date and accurate. If there is a question concerning how to answer an ERCS prompt when adding, updating, transferring, or closing ERCS records users should contact their manager or their AIMS/ERCS staff for guidance.

  4. ERCS contains a variety of reports designed to meet the needs of the group or function. This section discusses the following types of reports:

    • Employee Reports

    • Inventory Reports

    • Time Analysis Reports

    • Monitoring Reports

    • Count Reports

    • Statute Expiration Reports

    • Tax Auditor Reports

    • Territory Reports

    • Sample Review Reports

    • AIMS Error Reports

    • Check AIMS Results

    • Miscellaneous User Reports

    • Miscellaneous AIMS/ERCS Analysts Reports

  5. Reports are available to users based on the user's setup (user type) and permissions. Not all reports are available to all users. Exhibit 4.7.6-1, Reports, shows which reports are available to users based on the user type.

  6. The following are the ERCS user types:

    • Admin: AIMS/ERCS staff

    • Area or Area/Ind: area and industry directors and staff

    • CCP: Centralized Case Processing (CCP) users

    • DFO: directors of field operations and staff

    • Group: all group users

    • PSP: Planning and Special Programs (PSP) users

    • Review: Technical Services (TS) and Joint Committee Review (JCR) users. Both TS and JCR users are referred to as review users and the functions are referred to as TS and JCR in this section.

    • Sample: National Quality Review Staff (EQRS), Quality Measures and Analysis (QMA), and LB&I Quality Measurement System (LQMS) users

    • Territory: all territory managers over exam groups and staff

    Note:

    The user type is listed after the date on the top right hand corner on the ERCS menu screens.

Data Retention

  1. Many ERCS reports can be run for prior cycles as long as the data is still on the system. Returns are stored on ERCS for a minimum of 400 days after the returns are closed. When returns are archived the main record is saved to a file and the related information (penalties, closing amounts, related return data, etc.) is deleted. Time charges to a return are deleted when the return is archived. Time charges that are not return related are deleted after 400 days. Employee information goes back to October 1, 2006 and is not systematically deleted or archived.

  2. Per Document 12990, Records Control Schedules, ERCS reports should be deleted or destroyed when no longer needed for administrative, legal, audit, or other operational purposes, whichever is later. Users should check with their area or industry office for local procedures or requirements regarding retention of particular ERCS reports.

  3. IRM 4.9.1.6.1, Examination Technical Time Reporting System, Outline of the System, Time Input Documents Generated by Examination Returns Control System (ERCS), has specific instructions for retaining the ERCS Agent Analysis document.

Employee Reports

  1. Employee reports are used for a variety of reasons including:

    • Generating a current list of employees in the group.

    • Verifying the employee data is current.

    • Finding the current assignment (AIMS assignee code or AAC), employee identification (ID) number, or employee status (active or inactive) of an employee record.

  2. This section covers the following ERCS employee reports:

    • Employee Reports by Employee Group Code

    • Employee Reports by Area/Ind, DFO or Territory

    • View Employee History

Employee Reports by Employee Group Code

  1. Employee Reports by Employee Group Code is available to all users and has a number of options that enable the user to find a particular employee record by name, ERCS employee ID number, or to generate a list of all employees (either active, inactive, or both) in the AAC.

  2. The report contains data extracted for the Summary Examination Time Transmission System (SETTS) roll-up so it should be run prior to the end of the cycle to ensure the employee data is current. The report can be used to identify employee records that need to be inactivated or transferred. The report also contains the employee's work schedule as it appears in the employee work schedule profile. Any issues with correcting data on this report should be reported to the AIMS/ERCS staff. In particular the following values should be verified each cycle:

    • Name

    • Position code

    • Grade

    • Post of duty

    • Work schedule

    • ERCS status (active or inactive)

    Note:

    The SETTS program extracts employee and time information from ERCS at the end of each reporting cycle. The data is validated and transferred to another server. This data is used to formulate the Examination Plan and is included on Table 37, Examination Program Monitoring. Refer to IRM 4.9.1, Examination Technical Time Reporting System, Outline of System, for more information.

  3. The report must be run before and after re-organizations to ensure all employee records have been moved to their new groups (incoming or outgoing).

  4. This report is also used by the AIMS/ERCS staff to verify employee records during assistance visits and operational reviews.

Employee Report by Area/Ind, DFO or Territory

  1. The Employee Report by Area/Ind, DFO or Territory is available to all users except group and sample review. The user has the option to generate a list of all employees (either active, inactive or both) in the primary business code (PBC) and secondary business code (SBC) entered.

  2. This report can be used to verify current, active employees at the territory level or in the function and to ensure employees are in the correct group codes after re-organizations.

View Employee History

  1. The View Employee History report may be run by employee ID, login name, or standard employee identifier (SEID) to find information for a single employee. The report shows the changes made to the employee record since October 1, 2006.

  2. This report is used to determine if issues during time input may be due to an error made updating an employee record. For example, if an employee is assigned to the wrong group on the time charge date, the correct group will not be able to input time for the employee. This report can also be used to see if the ignore SETTS indicator is on. Questions regarding data on this report should be directed to the AIMS/ERCS staff.

    Note:

    The ignore SETTS indicator is set on employee records if the employee is not required to charge time for SETTS.

Inventory Reports

  1. The Inventory Reports are used to generate lists of complete or partial inventories. Many of these reports can be run for one employee, for the group, or a function (i.e. TS, CCP, etc.) and are located under the Manager's Report option which appears on the ERCS Main Menu. Some inventory reports may also be available at the territory level.

  2. These reports aid the group or function in determining if inventory is being maintained at a manageable level, returns are correctly coded and updated timely, and established procedures are being followed.

  3. This section covers the following inventory reports:

    • Agent Analysis (4502)

    • Alpha IVL

    • Cases Returned to Group

    • Closed Case Report

    • Inventory Listing

    • In Transit Status Report

    • Overage Report (IVL)

    • Overage Requisitions Report

    • Returns in Transit

    • Status Report

    • Suspense Report

    • Taxpayer Address Report

    • Tracking Code Report

    • Unassigned Inventory by TSC

    • Unassigned Inventory Report

Agent Analysis (4502)

  1. The Agent Analysis is a historical document listing all of an employee's SETTS time for a prior reporting cycle. It also contains other data including:

    • Returns assigned to the examiner.

    • Returns where the examiner is assisting on an examination.

    • Daily time applied to each return.

    • Cumulative time applied to each return.

    • Days in process for each return.

  2. An Agent Analysis is printed at the end of each cycle for each employee required to input time for SETTS. It can be re-generated up to one year after the end of a cycle.

    Note:

    Below the line time (i.e. admin time, training, leave, etc.) is deleted from ERCS after 400 days. Time charged to returns may be retained longer depending on when the returns were closed and if they were part of a related group. If a user attempts to re-create an Agent Analysis for a cycle over 400 days in the past, the information on the report will not be complete.

  3. This document is used by the employee to reconcile and verify that time applied during the cycle was correctly entered in ERCS. This should be done as soon as possible after the cycle is complete.

  4. The Agent Analysis document must be signed by both the employee and the manager indicating the validity of the report. The signed document should be retained in the group for three years. Refer to IRM 4.9.1, Examination Technical Time Reporting System, Outline of System, for the special requirements regarding this document.

  5. The report can be used to alert management of issues such as:

    • Unusually large inventory of open cases.

    • Excessive time applied to a case.

    • Started cases with no current time applied.

Alpha IVL (Inventory Validation Listing)

  1. The Alpha IVL includes all returns in a group or function. It can be used to compare ERCS data with the statistical sampling inventory validation (SSIVL) data to reconcile AIMS and ERCS differences. There are some values that must be validated that are not included on this report such as the tracking code and the Tax Equity and Fiscal Responsibility Act (TEFRA) indicator.

  2. Review and CCP users can run this report by one status or all TS (including JCR) or all CCP statuses, respectively. When run for Status 21 or 51 it can be used to determine if a return in transit is still pending managerial approval for the group closure.

Cases Returned to Group

  1. The Cases Returned to Group report is available to review and CCP users. The report lists returns that have been returned to the group for additional correction or action. This report can be used to ensure cases are returned to TS, JCR, or CCP within appropriate time frames.

    Caution:

    Due to the length of time required to generate this report, it should be run at the employee group code (EGC) level and not at the territory level.

  2. When TS, JCR, or CCP sends a return back to the group on ERCS, a reject reason code (also known as re-established reason) is associated with the return. These codes are nationally defined. Refer to Exhibit 4.7.7-5, TS Reject Reasons, and Exhibit 4.7.8-2, CCP Reject Reasons, for a list of reject reason codes defined for TS (including JCR) and CCP, respectively.

Closed Case Report

  1. There are two reports named Closed Case Report on ERCS. The report discussed here is available to group, upper management, and PSP users. Refer to IRM 4.7.6.6.2, Closed Case Report, on the Count Reports menu for the report available to CCP users.

  2. This report lists returns that were closed from a group within a specified time frame. It can be used to monitor the number of returns surveyed and to compare the types of returns closed against the examination plan.

In Transit Status Report

  1. The In Transit Status Report lists returns in transit from the user's group or function to another function. It includes returns in Statuses 21 (TS and JCR), 41 (PSP), 51 (CCP), and 81 (Appeals). It is used to monitor returns in transit and to identify returns that need follow-up action by the sender.

  2. Returns in an in-transit status remain the responsibility of the sending group or function until the returns are acknowledged as received by the receiving function. This is done by the receiving function acknowledging the Form 3210, Document Transmittal, or by updating the status out of an in-transit status. Refer to IRM 4.4.16.3, Inventory Control, Inventory Validation Listing (IVL), for more information.

  3. Returns in transit to TS, JCR, PSP, or Appeals should be acknowledged within 21 days; and returns in transit to CCP should be acknowledged within 30 days. Any return in transit longer than the specified number of days requires follow-up by the sender.

    Caution:

    Returns should only be shipped after the manager has reviewed the closure and the returns have been updated and approved on ERCS. Refer to IRM 4.7.5.6.3, Group and Territory, Transfers and Closings, for the specific requirements.

Inventory Listing

  1. There are two reports named Inventory Listing on ERCS. The report discussed here is available to review and CCP users. Refer to IRM 4.7.6.10.3, Inventory Listing, on the Sample Review Reports menu for the report available to sample review users.

  2. This report can be run for an EGC or for all returns in the function. The options give the user the ability to generate a complete inventory or an overage inventory report. When run for overage returns the program uses the date in function to determine if the returns meet the criteria for the report. Therefore, returns not checked into the function will not appear on the overage report.

  3. The report may be useful in locating unassigned returns within the function.

Overage Report (IVL)

  1. The Overage Report (IVL) has a number of user options making it a versatile report. It can be run by group users to include all inventory in the group or by territory or PSP users to include all inventory in the territory. The options give the user the ability to generate a complete inventory, an overage inventory, or a report that lists a summary of time applied by examiner for each return.

  2. To generate a complete inventory, the user enters "0" at the "Days in Process" prompt. If a number other than zero is entered, the program uses the user's choice of either the ERCS start date or the AIMS start date to calculate overage.

    Note:

    The AIMS start date is set when the return is updated to Status 12 on AIMS. The ERCS start date is set when time is first applied to the return. The ERCS start date is set to the time charge date, not to the input date.

  3. The "Related Return and Days in Process" sort option groups related returns together. This sort can be used to get a quick snapshot of all the examiners working on a case and the total time applied by each examiner as well as the total time charged for all the returns within the related case.

    Note:

    If transferred in time is listed on the report, it is usually an indication of an error between the total time on a return and the individual time charges by examiners. The AIMS/ERCS staff should be notified if the transferred in time is negative or if the transferred in time is in error.

  4. Examples for use by groups and functions include, but are not limited to:

    • Determining the number and type of returns assigned.

    • Determining the number and type of overage returns in a group.

    • Validating against the SSIVL.

    • Monitoring statutes on cases after closure from the group.

Overage Requisitions Report

  1. The Overage Requisitions Report generates a list of requisitions which have not been fully established on AIMS. This report depends on AIMS data which is updated on ERCS over the weekend. Changes to the AIMS record during the week are not reflected on the report until the following week. The report should be run the first work day of the week to get the latest data.

  2. The user enters the number days since the requisition. For filed returns and substitute for returns, it should take two weeks or less for an AIMS record to fully establish.

  3. The user is prompted if pending requests or matched skeletal returns should be included. The program defaults both prompts to "Y" . A pending request means the return was sent to AIMS, but the AIMS record has not had enough time to be processed against the ERCS record during AIMS to ERCS processing. A matched skeletal means the return on AIMS is still a skeletal record, and it has been processed against the ERCS return.

  4. Requisitions over 30 days old must be researched to ensure there is not an issue. If an issue is identified, appropriate action should be taken. Items that should be checked include, but are not limited to the following:

    • The manager has approved the requisition.

    • The update to AIMS did not reject.

    • If a push code (also called a special message code on ERCS) is required, it is correct.

    • The return has not dropped from AIMS.

  5. Group and PSP users should run this report weekly and input 30 days or less at the "Days Since Requisition" prompt. Once any necessary corrections are made to the ERCS record, the requisition may be resubmitted through the Resubmit Request option on the Request Tax Return menu.

    Caution:

    PSP users must make sure AIMS control has been fully established prior to transferring returns to the Group. Group and PSP users must make sure AIMS control has been fully established prior to closing the return to TS, JCR, or CCP.

  6. Review and CCP users can run this report for 0 days overage to identify returns that may have been closed from the group prior to establishing AIMS controls. These returns may need to be sent back to the group to resolve this issue.

  7. The AIMS/ERCS staff may run this report for 0 days to get a complete list of requisitions in preparation for assistance visits and SSIVL validations. The report can be used to reconcile the returns on AIMS and ERCS.

  8. Upper management may periodically run this report to ensure that returns under their jurisdiction have the proper AIMS controls.

Returns in Transit

  1. The Returns in Transit report is used by review and CCP users to monitor incoming returns. The report lists returns that have been sent to TS or CCP but have not been acknowledged as received (the date in function has not been set) or the returns have not been updated out of an in transit status. (This report may not be useful for JCR since their returns may be incoming from all areas and will be mixed in with TS inventory.)

  2. The user must input a PBC to run the report. For review users the PBC on the return must match the PBC entered. For CCP users the PBC is converted to a corresponding processing campus code (PCC), and returns are selected if they match the PCC. The following chart shows the PBC to PCC mapping for CCP.

    PBC PCC
    201-207 49
    212-214, 315 17
    301-307, 316, 317 29
  3. This report should be run at least monthly to identify returns in transit that have not been received within a reasonable number of days (21 days for TS and 30 days for CCP). Overage returns in transit require follow-up. This report is also used to identify returns in the function, but no longer in Status 21 or 51 that need to have the date in function set.

Status Report

  1. The Status Report lists returns in a status code input by the user. A count of returns is included at the end of the report. The report can be used for a number of applications including:

    • Determining if returns need to be ordered (insufficient inventory in Status 10).

    • Monitoring unstarted priority cases in Status 10.

    • Monitoring the length of time returns are in a Status 13.

    • Monitoring returns in a suspense status in PSP, TS, JCR, or CCP.

  2. When the Status Report is run for Status 10, it can be used to check the number of unstarted cases in the group. A high percentage of unstarted cases or a high number of assigned, priority cases in Status 10 may need action on the part of the manager to get the inventory moving.

  3. When the Status Report is run for Status 13, 30-Day, it can be used to identify returns where follow-up action may be required. Also, any returns no longer in the manager's possession, may need to be updated out of Status 13. For more information see IRM 4.10.8.12, Unagreed Case Procedures (SB/SE Field and Office Examiners only) or IRM 4.10.8.13, Unagreed Case Procedures: Preliminary (30-Day) Letters (LB&I Examiners only).

  4. This report may be used by review users to ensure returns in suspense statuses have been checked into the function, are still on AIMS, and have the appropriate review type assigned.

  5. This report may be used by CCP users to ensure returns in suspense statuses have been checked into the function, are still on AIMS, and have the appropriate program number assigned.

  6. The freeze code is listed on the report when run by a review or CCP user.

Suspense Report

  1. The Suspense Report is used to monitor returns in suspense within the group or function. Users can run the report for one suspense type or for all suspense types. The user may input a number of days (until the action date) to use the report to pull returns for follow-up action. The report includes counts of returns in each suspense type.

    Note:

    The suspense type is an ERCS only code used in conjunction with an action date to control inventory that needs follow-up action. Suspense types are nationally defined and available for group, PSP, review, and CCP users.

  2. The suspense types available to users are listed in:

    • Exhibit 4.7.8-1, CCP Program Numbers and Suspense Types, for CCP users.

    • Exhibit 4.7.7-4, TS Suspense Types, for review users.

    • Exhibit 4.7.4-3, Suspense Types, for PSP users.

    • Exhibit 4.7.5-2, Suspense Types, for group users.

  3. In some functions the use of suspense types are for the most part optional; however, in others they are not. For example: in CCP suspense types are used in conjunction with program numbers and status codes. Virtually all returns in CCP are assigned a suspense type. This aids CCP in dealing with huge inventories of returns. In the group the use of most of the defined suspense types is optional; however, there are exceptions. For example, Suspense Type 203, Civil Penalty In-Transit to Appeals, is monitored nationally and must be used when the criteria is met. Refer to Promoter Penalty Claims – Disallowed and IRM 4.32.4.6.2, Abusive Transactions, IRC 6707A Penalty for Failure to Include Reportable Transaction Information With Return, Sending the Case to Appeals—Pre- Assessment Consideration, for more information.

  4. Suspense types can only be used while the return is in the current function as ERCS removes the code and the action date when the return is closed from the group or moved to another function.

Taxpayer Address Report

  1. The Taxpayer Address Report lists taxpayer names and addresses of returns and collateral records in inventory. It can be used to determine if ERCS has the taxpayer's current address.

  2. If an address is incorrect on ERCS, using the Correct and Display Records menu, change the Bad Address indicator from N to Y. This will enable the AIMS address to overwrite the ERCS address during AIMS to ERCS processing over the next weekend. Using the option Correct Multiple Tax Returns to update the indicator will cause the indicator to change on all returns with a matching taxpayer identification number (TIN).

    Note:

    Updating a taxpayer address on ERCS does not update the address on AIMS.

Tracking Code Report

  1. There are two reports by the name Tracking Code Report in ERCS. This section discusses the Tracking Code Report on the Inventory Reports menu. Refer to IRM 4.7.6.9.10, Tracking Code Reports, for the report available from the Territory Reports menu.

  2. This report is used to generate a list of returns with a specified tracking code or to create a report for all returns with tracking codes. PSP can use this report to monitor and track returns that are part of approved projects. The report can also be used to obtain a list of returns in specific priorities.

  3. Local tracking codes range from 0001-5999 and are added to ERCS by PSP users. National tracking codes range from 6000-9999 and are the same for SB/SE and LB&I. Refer to IRM 4.7.6.13.3, Display Tracking Codes, for an explanation of tracking code statuses and for information on how to obtain a list of tracking codes and their descriptions.

Unassigned Inventory by TSC

  1. The Unassigned Inventory by TSC (technical services code) report is only available to review users. The report has two sections. The first section lists unassigned returns matching the TSC and the number of days overage input by the user. The report is used to identify unassigned returns in a TS or JCR location. The second section lists unassigned returns nationwide without a TSC. If returns are listed in this section, a review user in the area where the returns were examined (as noted by the PBC on the report) should research the records and update them with a TSC.

Unassigned Inventory Report

  1. The Unassigned Inventory Report generates a list of open unassigned records in the group or in PSP. This report can be used to monitor unassigned inventory and to select the highest priority unassigned returns to be assigned. Territory managers may find this report useful in monitoring the volume of unassigned inventory in the territory. The report contains the following data that can be used to determine the priority returns in unassigned inventory:

    • Activity code

    • Discriminant index function (DIF) score

    • Project code

    • Source code

    • Statute info

    • Tracking code

Time Analysis Reports

  1. The Time Analysis Reports provide users the ability to track information related to time charges by employees and to returns. The following time reports are discussed in this section:

    • Agent Input Document

    • Case Time Analysis

    • Check Employees with Uncharged Time

    • Daily Time Report

    • DET and Non-DET Analysis

    • High Time Report

    • Inactive Case Report

    • Status 12 with No Time Applied

Agent Input Document

  1. The Agent Input Document contains information about the examiner's inventory. This form is used primarily by revenue agents, PSP, TS, and JCR groups to record their daily time charges. Locally developed forms may be substituted for this form if approved by the area. The Issue Management System (IMS) allows LB&I and specialty employees to input their own time which must be synchronized to the IMS server. This time is imported from the IMS server into ERCS.

  2. The Agent Input Document lists cumulative hours at the beginning of the cycle for each return assigned to the examiner. The document also includes the returns in which the examiner is assisting. There is a space to enter the time applied to returns or activities for each work day during the cycle. Holiday time must also be entered on the form since it is a required entry in ERCS.

  3. Time is required to be entered in ERCS by close of business (COB) on the last work day of the reporting cycle unless local procedures require it to be input earlier. Each employee required to complete a time input document must give it to the group secretary or clerk in sufficient time to meet this deadline. It is recommended that time be input on a weekly basis for field groups to ensure time is completed by the end of the cycle. Keeping the time current on ERCS will also make it easier to validate the total time on returns against Form 5344, Examination Closing Record, when returns are closed. Refer to IRM 4.9.1, Examination Technical Time Reporting System, Outline of System, for the special requirements regarding this document.

    Note:

    All employees are required to submit a completed time input document to the clerical staff, regardless of whether the document is generated through ERCS, the time is entered into IMS, or another approved form is used. Refer to IRM 4.9.1.6.2.2, Examination Technical Time Reporting System, Outline of System, Inputting Time into IMS for the requirements for Issue Management System (IMS) users.

  4. Agent Input Documents are generated at the beginning of each reporting cycle.

Case Time Analysis

  1. The Case Time Analysis lists individual time charges for a return. It can be run for one return or for multiple tax periods for the same TIN and master file tax code (MFT) or for multiple returns. The user may also enter a specific date range or opt to list all time charges.

  2. This report has a variety of uses which include, but are not limited to:

    • Verifying if all time has been input into ERCS prior to case closing from the group. This is especially useful if there is a discrepancy between the time in ERCS and the time on the Form 5344.

    • Verifying time was applied to the correct protection of revenue base (P of RB) codes.

    • Verifying the time in ERCS against the entries on the case activity record.

    • Determining who has applied time to the return in addition to the current area or owner. This can be helpful in working the High Time Report.

    • Determining the amount of time spent reviewing the return.

  3. Review and sample review users have an option to include time spent by TS employees reviewing the return. (This time is identified by time applied to P of RB code Q.)

  4. The report lists individual time charges to the returns by examiner and date as well as the following total time groups:

    • Totals for each individual examiner, grouped by RBP (also known as P of RB) and non-RBP hours

    • Total Audit Aide Hours

    • Total Co-op (co-operative education student trainee) Hours

    • Total TE (tax examiner) Hours

    • Examiner's Time (Form 5344 Item 28)

    • RBP Hours (Form 5344 Item 23)

    • Total Other (not included on Form 5344)

      Caution:

      Hours in Examiner's Time does not include RBP hours. If all the time for the return has been input into ERCS, the time on Form 5344, Item 28 must match the Examiner's Time on this report; and the time on Form 5344, Item 23 must match the RBP time on this report.

  5. The Case Time Analysis should be run prior to closing the case from the group and as needed to verify the time on the return.

Check Employees with Uncharged Time

  1. The Check Employees with Uncharged Time report is used to ensure all time charged within the cycle is input timely in ERCS and to alert managers of any unapproved requisitions with time applied. The report lists employees with uncharged time through the end of the cycle or through the date input by the user. Each employee's last time charge date is included on the report.

  2. The report should be run periodically through the cycle, but it must be run on the last work day of the reporting cycle to ensure all time is accounted for as required by IRM 4.9.1, Examination Technical Time Reporting System, Outline of System.

    Reminder:

    Time is due in ERCS by the COB on the last work day of the cycle. Managers are responsible for ensuring that time has been completed by this date.

  3. The report is used by territory and DFO users to ensure all groups reporting to them are inputting time and approving requisitions by the cutoff at the end of the cycle.

    Note:

    If a requisition is disapproved after the time has been sent to SETTS, the time on ERCS must be moved to another activity. This time cannot be corrected on Table 37, Examination Program Monitoring, and could result in an incorrect classification of the time.

Daily Time Report

  1. The Daily Time Report is a summary of an employee's time charges for a specific period. It can be run for one or more employees or for a group. When run for a cycle, it contains the same daily time information as it appears on the Agent Analysis.

DET and Non-DET Analysis

  1. The DET (direct examination time) and Non-DET Analysis lists all time charges by activity code for an examiner during a specified time period. This report displays how much of an examiner's time is spent working returns versus administrative tasks, such as training and preparing reports. It can be run by the group or for a single employee. It includes totals by DET and non-DET. The report is used by managers to monitor examiners' time in the group to ensure the majority of time is spent on priority work.

  2. The report can also be used by territory managers to ensure DET is maximized to the extent possible and to look for trends such as large amounts of non-DET per examiner or per group.

  3. This report should be run monthly to ensure the ratio of DET to non-DET is acceptable.

    Note:

    The terms DET and non-DET are used in LB&I to differentiate Activity Codes 001-599 (DET) and 600-830 (non-DET). SB/SE uses the terms compliance and non-compliance instead of DET and non-DET. See IRM 4.9.1, Examination Technical Time Reporting System, Outline of System, for the activity codes associated with these terms. For SB/SE this report does not match Table 37, Examination Program Monitoring.

High Time Report

  1. The High Time Report lists returns with time exceeding a pre-determined number of hours based on the activity code and the type of group (revenue agent or tax compliance officer). Related returns are included on the report if any of the returns in the case meet the high time criteria. When the report is run, the default number of hours per activity code is displayed on the screen. The user has the option of changing the default number of hours prior to running the report. There are different defaults for revenue agent (RA) and tax compliance officer (TCO) groups. If the report is run at the territory level, the defaults are based on the RA defaults. This report does not include review time or time applied by TEs.

    Note:

    Review time is time applied by TS employees when reviewing the return. Review time and time applied by TEs are not included on the Form 5344.

  2. The report is used to monitor excessive time applied to returns which can be a symptom of a number of issues such as an agent applying all the time working a related case to a single return.

  3. The High Time Report should be run monthly to address issues early in order to meet the examination plan.

  4. The defaults used in the creation of the report are included in the table below. The user may change them at run time:

    Activity Codes Hours RA/TCO
    270-272, 274 30 RA
    275-281, 273 50 RA
    495-498 31 RA
    203-213 20 RA
    215-217 40 RA
    219 90 RA
    221 150 RA
    414-429 100 RA
    435-439 100 RA
    462-470, 266 5 RA
    501-506, 593-595 5 RA
    549 5 RA
    All other 0 RA
    270-272, 274 11 TCO
    275-281, 273 14 TCO
    462-470, 266 5 TCO
    501-506, 593-595 5 TCO
    549 5 TCO
    All other 9 TCO

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. Related returns are listed together. To be included on the report all the returns in a related group must meet the criteria for the report. In other words, if time has been applied recently to at least one return in the related group, none of the returns in the related group will be listed on the report.

  2. This report may be helpful to the examiner in prioritizing work.

  3. Managers should check this report monthly and during employee inventory reviews to ensure the assigned cases are progressing.

  4. Territory managers can use this report to ensure managers are addressing issues within the group.

Status 12 with No Time Applied

  1. The Status 12 with No Time Applied report is used by the group manager to monitor cases in the group where the return has been updated to Status 12 (AIMS shows the examination has been started), but time is not being applied on ERCS.

    Note:

    Tax examiner time is not added to the return time; therefore, this report cannot be used to monitor returns owned and worked by TEs. The user is given the option to exclude returns from the report if the only time charges are by a TE.

Monitoring Reports

  1. The Monitoring Reports discussed in this section are designed to monitor specific issues such as overage returns. This section covers the following ERCS monitoring reports:

    • Fraud Report

    • Partnership Reports

    • Previously Closed Returns

    • Prior Year Report

    • Returns by Activity Code

    • Returns by Project Code

    • Returns by Source Code

    • Returns Related to Specific Return

    • User Criteria Listing

    • Work Awaiting Approval

Fraud Report

  1. The Fraud Report lists returns with fraud features. This report is used to identify, prioritize, and monitor fraud returns in the group. Returns are selected for the report if the returns are in the group and any of the following are true:

    • The source code is 88, 89, or 90.

    • The status code is 17 or 18.

    • The project code is 0095, 0096, 0135, 0146, or 0691.

Partnership Report

  1. The Partnership Report can be run for a complete inventory of partnership returns or for a list of returns with potential issues that may need monitoring, verification, or follow-up. If a complete inventory is desired, the user enters 0 days at the start date prompt and all returns in the group with MFT 06 or MFT 35 are included. Returns with potential issues are marked. These include the following:

    • The status code is between 12 and 19, the TEFRA indicator is not set, and the return has been in process 60 days or more.

    • The status code is between 10 and 19, the partnership investor control file (PICF) indicator is not 1, and the notice of beginning of administrative procedures (NBAP) letter date or the start date is greater than the user entered PCS linkage time frame.

    • The status code is between 10 and 19, the NBAP letter date is set, and the TEFRA indicator is blank or N.

    • The status code is between 12 and 19, the NBAP letter date is not set, and the TEFRA indicator is not N or S.

  2. For a partial list of returns with potential issues the user enters the number of days since the start date and the number of days since the NBAP letter date. The same criteria is used to find returns as in the full inventory report, except only returns with potential errors are included and the user entered dates are used instead of the 60 day criteria.

  3. This report should be run monthly in groups with partnership returns.

Previously Closed Returns

  1. The Previously Closed Returns report shows a list of returns that have been re-opened by the group or returned to the group by TS, JCR, or CCP. This report is used to ensure that these returns are worked promptly.

Prior Year Report

  1. The Prior Year Report is used by the group to identify the oldest returns in inventory and to identify examinations not associated with the current audit cycle. It can also be used to identify old returns that have not been started that may need to be surveyed. The report contains the source code which identifies the reason the return was selected (DIF, NRP, claims, etc.) for audit. The Form 895, Notice of Statute Expiration, issued and returned dates are included on the report, so the user can see at a glance if statute controls are in place.

  2. The user selects the statuses to include on the report. A tax period must be entered. All returns with a tax period prior to and including the tax period entered are included on the report.

  3. The report may be run at the group or the territory level. The territory manager may use the report to ensure the oldest inventory is moving.

Returns by Activity Code

  1. The Returns by Activity Code report lists all returns with the activity codes and status codes selected by the user. This report can be used by the group to locate returns with North American Industry Classification System (NAICS) code errors.

    Note:

    This is the only report that displays the market segment specialization plan or MSSP code.

  2. The user may choose all activity codes, a selected group of activity codes from a menu, or individual activity codes may be entered. The following table shows the activity codes associated with each activity code category:

    Category Activity Codes
    Individual (Form 1040) 270-281
    Corporate (All Forms 1120) 202-203, 209, 213, 215, 217, 219, 221, 223-224, 226-231, 234, 241, 260-263, 265, 267, 288-290, 490-493
    Partnership (All Forms 1065) 473, 480-483, 489
    Fiduciary (Form 1041) 495-498
    Employment 266, 462-470, 488, 499
    Excise 016, 034, 099, 196-198, 507-510, 521, 547, 588, 592, 596-599
    Estate and Gift 414-417, 420-429, 434-439
    Preparer Penalties 501-506, 509, 549, 552-555, 585-586, 593-595
  3. The report displays "BAD" in the MSSP field if the NAICS code cannot be mapped to a valid MSSP code. This includes returns with MFT 30 without a NAICS code. (A NAICS code is optional for MFT 30 returns; however, if the return has a Schedule C or F it should have a NAICS code.) The following table shows the corrective action for returns with MSSP errors:

    MFT Action
    01, 02, 04, 06, 10, 11, 14, and 16 The NAICS code must be updated prior to closure if the return is closed with an examined disposal code. These returns can be closed as non-examined without updating the code.
    30 The NAICS code should be updated prior to closure if the return is closed with an examined disposal code and the return has a Schedule C or F. The NAICS code can be updated to 0. These returns may be closed without updating the code.
    All other MFTs The NAICS code can be updated to 0, but there are no checks preventing these records from closing on AIMS or ERCS.

Returns by Project Code

  1. The Returns by Project Code report lists all returns with project codes and status codes selected by the user. This report can be used to check the tracking codes on returns within a specific project code.

  2. The user is prompted for a category of project codes to include on the report. The user may select all project codes, all local project codes, a category of project codes, or input individual project codes to include on the report. The following table shows the project codes associated with each category:

    Category Project Codes
    Tax Shelters none defined
    Frivolous Filer
    • 0310: Valid, Frivolous Return

    • 0311: Frivolous Non-filer

    • 0312: Frivolous Correspondence

    National Projects
    • 0262: Dependent SSN Matching

    • 0637: Form 637, Registrations

    Narcotics
    • 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

    Windfall Profits none defined
    Fraud
    • 0095: Request for Cooperating Officer based on Examination Referral

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

    • 0146: Form 8300, Fraud

    • 0147: Title 31, Fraud

    • 0691: Earned Income Credit (EIC) Fraud

    UIP (Unreported Income Project ) These are locally defined in each area.

Returns by Source Code

  1. The Returns by Source Code report lists all returns with source codes and status codes selected by the user. This report is used by the group to locate possible source code errors and for information gathering on specific projects. The user may select from the following source code groups or input individual source codes for the report:

    • TCMP (80 and 91), (Taxpayer Compliance Measurement Program is now National Research Program)

    • Tax shelters (17 and 39)

    • Claims (30, 31, and 35)

    • DIF related and multi-year pickups (05 and 10)

    • Non-DIF related and multi-year pickups (40 and 50)

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. This report can be used to verify all related returns are accounted for when a case is closed.

    Note:

    Returns may not be related to a return in a different area.

User Criteria Listing

  1. The User Criteria Listing is the only report in ERCS where users choose the data to include or exclude when generating an inventory list. All users must choose the statuses to include on the report, but additional choices are based on the type of user as shown in the table below:

    Code User
    Action Code Group, PSP, Review, Territory, DFO, Area/Ind
    Activity Code Group, PSP, Review, CCP, Territory, DFO, Area/Ind
    Aging Reason Code Group, PSP, Review, CCP, Territory, DFO, Area/Ind
    Date in CCP CCP
    Disposal Code PSP, Review, CCP, Territory, DFO, Area/Ind
    Project Code Group, PSP, Review, CCP, Territory, DFO, Area/Ind
    Program Number CCP
    Review Type Review
    Source Code Group, PSP, Review, CCP, Territory, DFO, Area/Ind
    Suspense Type CCP
    Statute Info Group, PSP, Review, CCP, Territory, DFO, Area/Ind
    Status Date CCP
    Time on Return Group, PSP, Review, CCP, Territory, DFO, Area/Ind
    Tracking Code Group, PSP, Review, CCP, Territory, DFO, Area/Ind
  2. For each data choice (Activity, Source, etc.) users may choose from available groups of codes (All Activity Codes, Corporate Activity Codes, etc.) or input a custom list of codes. If the user chooses Statute Info, a date is entered and returns are selected if the statute is prior to the date entered. If the user chooses Time on Return, the number of hours is entered and returns are selected if the time exceeds the number entered.

  3. The user must also choose whether the code should be exclusive or inclusive. If the code is marked as exclusive, returns must match all the criteria to be included on the report. If the code is marked as inclusive, returns must match at least one of the criteria to be included on the report.

    Example:

    The user chooses aging reason code and inputs 53, then chooses source code and inputs 73, marking both codes as exclusive. Only returns with both codes set will be included on the report. If run again for the same codes and both are marked as inclusive, returns with either code set will be found. (The program requires at least one data choice to be marked inclusive.)

    Example:

    The report is run again with both aging reason code and source code marked as inclusive, and project code and tracking code are added and marked as exclusive. Returns must have the selected project code and selected tracking code and either the aging reason code or the source code to be included on the report.

  4. The report can be modified by the user for a variety of uses, include running inventory lists of priority returns. Some examples are listed below:

    • National Research Project: (specific project, source, and tracking codes)

    • Promoters & Return Preparer Strategies: (specific activity, aging reason, project, source, and tracking codes)

    • Audit Reconsiderations: (aging reason code)

    Note:

    Although there is no limit to the number of specific codes that can be entered, if a priority has a large number of codes associated with it, the practicality of inputting a long list of codes in order to generate the report may not be an efficient use of the report.

Work Awaiting Approval

  1. The Work Awaiting Approval report lists updates to returns pending managerial approval. It can also be run as an overage report by entering a number of days returns have been pending approval.

    Caution:

    When an update to a return is pending managerial approval, the manager receives a message on the ERCS Main Menu screen. It is recommended that managers access ERCS at least two to three times a week so updates may be approved timely. This also applies to the territory manager if managers within the territory have write permission to update returns. Even though ERCS shows the new values, no updates are sent to AIMS until approved by the manager.

  2. This report should be run weekly by group, PSP, review, and CCP users to ensure any changes requiring approval are receiving timely attention. The report should be used to monitor returns in transit to PSP, review, or CCP so they do not become overage.

    Caution:

    Returns must not be closed from the group until the manager has reviewed the case for closure. Once the case has been reviewed, it should be updated, approved, and shipped within five business days. Returns must not be shipped until the closure has been approved on ERCS by the manager.

  3. This report should be run weekly by territory users to ensure all updates requiring the territory manager's (second level) approval are approved within two days of notification. The report is also used by territory managers to ensure managers within the territory are approving work timely.

  4. The following updates require approval by the manager:

    Update Type Notes
    Requisition Requisitions generating an update to AIMS require approval by the user's manager. If the user is a manager, the requisition must be approved by the territory manager or the second level manager.
    Statute Info Changes to the statute of limitations generating an update to AIMS require approval by the user's manager. If the user is a manager, the update must be approved by the territory manager or the second level manager.
    Transfers to another area or industry Transfers to another area or industry generating an update to AIMS require approval by the user's manager. If the user is a manager, the transfer must be approved by the territory manager or the second level manager.
    Non-examined closures Non-examined closures to Status Code 90 generating an update to AIMS require approval by the user's manager. If the user is a manager, the closure must be approved by the territory manager or the second level manager.
    Status Code Changes to the status code on a return in the group by a non-manager requires approval by the user's manager. If the user is a manager, no approval is required. No approval is required for updates from Status 10 to 12.
    SBC or EGC Changes to the SBC or EGC on a return in the group by a non-manager requires approval by the user's manager. If the user is a manager, no approval is required.
    Employee ID Changes to the employee ID on a return in the group by a non-manager requires approval by the user's manager. If the user is a manager, no approval is required.

Count Reports

  1. The Count Reports provide group users a way to check the number of returns in specific activity codes and provide CCP users monitoring tools for overage inventory and closed returns. The reports in this section include:

    • Activity Code Count Report

    • Closed Case Report

    • Overage Program Number Report

    • Overage Status Report

Activity Code Count Report

  1. The Activity Code Count Report provides a count of returns with activity codes selected by the user. The counts are grouped by unstarted and started returns. This report is used to monitor the workload available and in process at the group level. It can be used to monitor case assignment as it relates to the grade levels of the employees.

  2. The user may choose a selected group of activity codes from a menu or individual activity code may be entered. The user has the following choices:

    • All Possible Activity Codes

    • Individual (Form 1040)

    • Fiduciary (Form 1041)

    • Partnership (All Forms 1065)

    • Corporate (All Forms 1120)

    • Estate and Gift

    • Employment and Excise

    • Return Preparers

    • Specific Activity Codes

Closed Case Report

  1. There are two reports named Closed Case Report on ERCS. The report discussed here is available to CCP users. Refer to IRM 4.7.6.3.4, Closed Case Report, on the Monitoring Reports menu for the report available to group and PSP users.

  2. When the report is run a closed case count report and a closed case inventory report are created. The inventory report lists returns closed from CCP within a user entered date range. If the date range is over 60 days the inventory report is not created. Employee audit returns are not included on either the inventory or the count report.

Overage Program Number Report

  1. The Overage Program Number Report is available only to CCP users. When the report is run a count report and an inventory report are created. A return is considered overage if it has been in CCP more days than are considered appropriate for the program number. Employee audit returns are not included on either the inventory or the count report. See Exhibit 4.7.8-1, Centralized Case Processing, CCP Program Numbers and Suspense Types, for the program numbers and their associated number of days used for this report.

Overage Status Report

  1. The Overage Status Report is available only to CCP users. When the report is run a count report and an inventory report are created. Employee audit returns are not included on either the inventory or the count report. See Exhibit 4.7.8-1, Centralized Case Processing, CCP Program Numbers and Suspense Types, for the status codes and their associated number of days used for this report.

Statute Expiration Reports

  1. The Statute Expiration Reports are designed to ensure users have the reports needed to monitor statutes and to ensure Form 895 procedures are followed timely. This section covers the following ERCS statute reports:

    • 895 Report

    • AIMS-ERCS Statute Report

    • Pending Statute Report

895 Report

  1. Returns are included on the 895 Report if the statute has expired, is expiring within a defined number of days, has an alpha or an 872 statute, or a Form 895 has previously been generated through ERCS. For PSP and exam groups the number of days is defined by the area or by LB&I. For TS and JCR the number of days is nationally defined at 180. For CCP the number of days is nationally defined at 120 days.

    Caution:

    This report does not include returns where a prompt assessment or a statute extension has been secured unless the calculated statute based on a timely filed return will expire within the defined number of days. These returns require a Form 895, and the forms must be manually generated on ERCS.

  2. The 895 Report contains the Form 895 issued and returned dates. If the report is printed for the entire group, a summary listing the totals of each type of statute per examiner is included. This report is used to monitor returns requiring a Form 895, and to ensure that each return in inventory has satisfied the statute control requirements in IRM 4.7.3, Examination Returns Control System (ERCS) - Statute of Limitations, and IRM 25.6.23, Statute of Limitations - Examination Process - Assessment Statute of Limitations Controls.

AIMS-ERCS Statute Report

  1. The AIMS-ERCS Statute Report lists returns where the AIMS and ERCS statutes do not match or the returns have other statute issues. The report should only be generated after a successful run of AIMS to ERCS processing since the data is primarily AIMS data. (The report displays a message if AIMS to ERCS processing was not successful.)

  2. The report lists returns with the following issues. Some issues can be corrected, some should be monitored, and some need the statute to be verified:

    • *The ERCS statute has been changed and is pending the manager's approval.

    • *ERCS has the prior examination record and AIMS has the current examination record. These records have "No ERCS" in the comment section. (An ERCS record does exist but it does not match the AIMS second examination record.)

    • *The AIMS and ERCS statutes do not match and the ERCS record and the AIMS record are in different locations.

    • *Either AIMS or ERCS has an expired statute.

    • *AIMS has a ZZ alpha statute.

    • *AIMS has an FF alpha statute, but the source code is not 45.

    • **The statute on ERCS has been updated, but the update has not been sent to AIMS.

    • ***The AIMS statute is over 4 years in the future.

    • ***AIMS has a masterfile (MF) and a non-masterfile (NMF) record. The MF record is on ERCS. The AIMS NMF record is listed on the report.

    • *None of the previous conditions apply, but AIMS and ERCS statutes do not match.

    Note:

    *These issues must be resolved or corrected.

    Note:

    **This issue should be monitored to make sure the update goes to AIMS.

    Note:

    ***The statute on these returns should be verified.

  3. It is recommended this report be run and worked weekly to ensure any incorrect statutes are corrected timely.

Pending Statute Report

  1. There are two reports by the name Pending Statute Report in ERCS. This section discusses the Pending Statute Report on the Statute Expiration Reports menu. Refer to IRM 4.7.6.9.4, Pending Statute, for the report available from the Territory Reports menu for upper management and PSP.

  2. The Pending Statute Report lists returns with a numeric statute expiring within the number of days input by the user. It includes ERCS only records such as penalty controls that are not on the AIMS Tables 4.0 and 4.1. Returns with expired statutes are not included.

    Caution:

    Since some alpha statutes represent an underlying statute that can expire (for example, BB, DD, HH, MM), this report must be run in conjunction with the 895 Report to identify all statutes (including alpha statutes) expiring within the time parameters of the report.

    Note:

    AIMS Tables 4.0 and 4.1 are created monthly listing AIMS returns with statutes that have expired or will expire within 180 days. Returns with alpha statutes are included if the month and year will expire within 180 days.

  3. The user has the option of including returns with irregular statutes. Including irregular statutes can aid the user in identifying returns that have statutes that appear normal but may be an irregular statute due to a user input error.

    Note:

    An irregular statute is earlier or later than a statute based on a timely filed return. An earlier statute may be due to a taxpayer request for a prompt assessment. A later statute may be due to a late filed return.

  4. This report is used to identify returns with short statutes so corrective action can be taken to ensure the statute is protected.

  5. When running the report for monthly monitoring, users should run it for 210 days or more to ensure all returns expiring within 180 days in the coming month will appear on the report.

  6. When running the report to compare with the AIMS Tables 4.0 or 4.1, users should run it for 180 days to match the data on the tables.

Tax Auditor Reports

  1. The Tax Auditor reports assist group, territory, and PSP users in monitoring large volumes of inventory. Most of the reports in this section can be run at the group or territory level. In order for these reports to be viable, the action code or the appointment information (depending on the report) must be current.

    Note:

    The action code is an ERCS only field that is primarily used in TCO groups to indicate the next action due on a return, with two exceptions (Action Code 05, Overnight, and Action Code 11, Manager Reviewing). These action codes indicate the current status of the return. Action codes can also be used in RA groups and in PSP. RA groups must use the same definitions as defined for TCO groups. PSP groups have their own definitions. Action Codes 01-12 are nationally defined for exam groups. Action Codes 13-20 are locally defined (by each area or by LB&I) for exam groups, and Action Codes 01-20 are locally defined for PSP groups. Refer to Exhibit 4.7.5-1, Examination Returns Control System (ERCS), Group and Territory, Action Codes, for the definitions of the nationally defined action codes.

  2. The following reports are discussed in this section:

    • Action Code Report

    • Appointment Scheduled Report

    • Group Purge Report

    • Inventory Analysis

    • Monthly/Weekly Schedule

    • Overage Purge Report

    • Overnight Inventory Report

    • Tax Auditor Daily Report

    • Tax Auditor Scheduler

Action Code Report

  1. The Action Code Report lists returns for a user entered action code. It can be used to monitor returns in a specific action code such as obtaining a list of returns in the manager's possession.

Appointment Scheduled Report

  1. The Appointment Scheduled Report lists returns with Action Codes 01, 02, or 09 with a purge date entered by the user. It is used by the group to identify expected taxpayers on a given day. It can be used by management to ensure TCOs are employing effective scheduling practices.

Group Purge Report

  1. The Group Purge Report lists returns requiring action of the clerical staff for the user entered purge date. The report should be generated and subsequent inputs into ERCS should be completed daily.

  2. This report can be used by management to ensure the clerical staff is taking timely steps to move cases towards completion.

  3. The codes which may require action of the clerical staff are:

    • Action Code 03: 30-day letter follow-up. Ready to close after the 30 day period.

    • Action Code 04: 15-day letter follow-up. If information is received, return to TCO; otherwise, ready to close after the 15 day period.

    • Action Code 07: 10/15-day letter follow-up. If information is received, return to TCO; otherwise, ready to close after the 10 or 15 day period.

    • Action Code 09: Conference with the group manager is scheduled. Give case to group manager.

    • Action Code 12: TCO has completed action. Case ready to close.

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.

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.

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.

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.

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.

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.

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

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.

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)

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.

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.

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.

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

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

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.

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.

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)

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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 +

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.)

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.

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

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.

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

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

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

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

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

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.

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

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.

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.

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.