CCP is responsible for closing examined and non-examined returns, and their corresponding penalty records, that are controlled on Examination Returns Control System (ERCS).

Users must be aware of the potential for Unauthorized Access of Taxpayer Accounts (UNAX) violations from the use of ERCS. Data from ERCS should be accessed only for IRS business purposes. Users should promptly retrieve ERCS reports from printers or fax machines in order to prevent unintentional disclosure. Audit trails are created and subject to review for all user accesses of taxpayer data. For more information about UNAX, see IRM 10.5.5, IRS Unauthorized Access, Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance, and Requirements

By law, the IRS has the authority to conduct examinations under Title 26, Internal Revenue Code, Subtitle F - Procedural and Administration, Chapter 78, Discovery of Liability and Enforcement of Title, Subchapter A, Examination and Inspection.

CCP Managers: Responsibilities include but are not limited to the following:

CCP Users: CCP users are defined as tax examiners and clerical support staff. Responsibilities include but are not limited to the following:

ERCS creates audit trails for selected changes to returns, employee records, and permission records. A special audit trail is also created when users enter a taxpayer identification number (TIN) or a taxpayer name on ERCS. See IRM 4.7.2, Security, for more information. IRM 4.7.2.3.4, Audit Trails, has a list of the changes in ERCS that produce an audit trail.

There are security checks within ERCS to ensure unauthorized users do not access programs and authorized users are kept within the boundaries of their permissions. These checks are performed automatically and silently each time a user attempts to access ERCS. The user has no ability to prevent the checks. For more information about permissions in ERCS, see IRM 4.7.2.3.2, Permissions.

The table below lists acronyms used in this IRM and their definitions.

Instructions for CCP users for navigating the ERCS programs can be found in the ERCS CCP Handbook. The purpose of this section is to provide policy guidelines and procedures for the use of ERCS in CCP.

Employee records for CCP users must be added by another ERCS user with update permission for the AIMS assignee code (AAC) to which the new user will be assigned. Details on adding a CCP employee record to ERCS can be found in the Employee Records chapter of the ERCS CCP Handbook. The user should enter all information accurately and completely.

CCP users are added to ERCS in a CCP campus primary business code (PBC) of 296, 297, or 298, the secondary business code of 89700 and an ERCS defined employee group code. The employee group codes for CCP users are in the 3XXX series. These three codes make up the AAC of the employee's group assignment on ERCS.

CCP users utilize Position Codes 302 - 307, 310 and 400. See Exhibit 4.7.8-3 for the definitions of these position codes.

ERCS employee records should be inactivated when the employee leaves the service or transfers within the service to a non-ERCS position. The employee’s login should not be removed from the record because it links the employee to the audit trails.

ERCS employee records should be updated to the new AAC if the employee transfers from CCP to another ERCS position outside of CCP.

A CCP user's permission records are added by a CCP A/E analyst.

CCP users are generally given read and write permission for the CCP campus.

CCP managers are generally given read and first level approval permission for the CCP campus.

Permission records should be deleted when they are no longer needed.

Inactivating the employee record on ERCS also results in the deactivation of the employee's permission records on ERCS.

The Field Office Resource Team (FORT) is comprised of revenue agents, tax auditors, and tax compliance officers. The FORT serves as a liaison between CCP and Planning and Special Programs (PSP), Technical Services and examination groups in the field.

If CCP employees encounter issues with returns that cannot be resolved in CCP, the returns are sent to the FORT.

Closures done through IAT close the AIMS record to Status Code 90. When batch processing is run on the following weekend the ERCS records are updated to Status Code 90.

Returns that have been selected for sample review should be sent to sample review instead of the files function when the return is closed. Normally, the returns should be shipped to the address on the sample review sheet that is attached to the front of the case file or in RGS for SBSE electronic case files.