- 4.1.25.1 Overview
- 4.1.25.2 LMSB Workload Delivery and Inventory System (LWIS)
- 4.1.25.3 LMSB Claims Assignment System(LCAS)
- 4.1.25.4 International Feature Returns
- Exhibit 4.1.25-1 LMSB Workload Identification System Database Screen Shot
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This section of the manual addresses Inventory Ordering and Return delivery and the primary systems used to deliver returns to the field.
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The LWIS (LMSB Workload Identification System), an automated workload delivery system, is the primary method used by the PSP to order and deliver returns to the field. Paper returns, Imaged Returns and e-filed returns can be ordered and delivered using this system.
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The LCAS (LMSB Claims Assignment System), an automated system, is the primary method used by Ogden Classification Support to deliver claims to the field.
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The LMSB Workload Identification System (LWIS) is used by Industry PSP Analysts to identify returns (workload) for team managers for LMSB Form 1120, 1120S, 1120F, 1120PC and 1120L and 1065 returns on an "as needed" basis, resulting in the delivery of "just in time" inventory for LMSB revenue agents. LWIS is also integrated with the LMSB Image Net (LIN) to deliver .pdf images of returns when available.
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LWIS is a database program developed in Microsoft Access. Access to the database is available for the LMSB Industry PSP Analysts. Industry PSPs should contact Operations Support North for the most current version. A screen shot of this application is displayed in Exhibit 4.1.25-1
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The LWIS database screen is divided into 3 sections (steps):
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Select the return population to review.
This will display return information such as activity code, CIC indicator, foreign indicator, imaged return, form type, industry code, NAICS code, POD cluster, POD name, POD state, project code, quantile, status code, POD number. The selection is filtered using drop down buttons. -
Select each return to transfer.
This will display taxpayer name, EIN, TXPD, activity code, status code, foreign indicator, industry code, quantile, DIF/DAS score, imaged return, MeF -
generate a return request, preview a report, or exit:
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All return orders received from LMSB team managers are filled by Industry PSP Analysts utilizing LWIS. Return orders are filled with imaged (LIN) and/or paper returns. For electronic return images created from the LMSB Image Network(LIN), a link to imaged returns will be sent to the manager via e-mail. LWIS generates this e-mail immediately after the PSP Analyst has selected the returns to fill the return order. For paper returns, a secure e-mail order is submitted to Ogden, which generates a Form 3210, and pulls the returns ordered.
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Operations Support North is responsible for maintaining LWIS. LWIS is updated with current status 08 inventory on a weekly basis. The information is pulled from the SSIVL. Information on number of returns available on LWIS is also posted to the Operations Support Web Page.
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LWIS generates a number of useful inventory reports that the Industry PSP Analyst can utilize. Exhibit 4.1.25-1 contains a screen shot of LWIS. This screen shot lists the available reports in step 3 as shown.
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Electronic filing of tax returns is a key component of modernizing our tax system. LMSB issued temporary regulations that phase in a requirement that almost all LMSB taxpayers need to file tax returns electronically beginning in 2006.
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The LMSB E-filed tax returns are included on LWIS (LMSB Workload Identification System). The PSP is able to secure e-filed tax returns via the same methods used to secure paper and imaged filings.
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The LMSB Image Network (LIN) is a system for imaging paper return filings and making them available to the field in an electronic format through a secure Intranet based system. After the returns are scanned by Statistics of Income (SOI) and updated in the LMSB Workload Identification System (LWIS), they are available for ordering. This system makes the return image available for secure viewing and download from status 08 within 90 days of the TC 150 posting and allows "just in time" inventory to the field
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Ordering LIN returns
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Returns are ordered through the Industry PSPs using current established procedures. Return orders are filled with imaged and/or paper returns. The process for receiving paper returns remains the same. A link to imaged returns will be sent to the manager via e-mail.
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Upon receipt of the LIN link/return, managers may assign the return, survey the return before assignment, or retain the return in unassigned inventory.
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Since both the AIMS and ERCS record will reflect status 08 when the link is transmitted to the manager, the group will not be able to update ERCS immediately upon receipt. Each Friday AIMS will be updated to reflect status 10 for all imaged returns sent out that week. ERCS will then be updated to status 10 via the weekly download of AIMS to ERCS (usually run each Sunday). Monday morning, groups should have full control of all imaged returns sent in the previous week. This process will be automatic, normally should take no more than 14 days, and requires no action at the group level.
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In those instances where control of an imaged return is needed prior to the automatic update to status 10 (i.e. to allow time to be charged), current procedures to request the return on ERCS should be followed. This process will update ERCS to the group’s control while still in status 08 on AIMS, thus generating an AAC Difference report. Once the automatic updates are complete, the record will be removed from the AAC Difference report.
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Steps for accessing LIN returns
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Authorized personnel will need to have an approved form 5081 to access the LIN system. The returns will be in PDF format and stamped to identify them as copies.
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Access to returns that have been imaged may be provided electronically through secure messaging in Outlook or by typing the hyperlink to the return found on the Form 4251.
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Form 4251 is a new form for imaged returns similar to Form 5546, Exam Charge Out Document, and is to be included in the file in lieu of Form 5546. Form 4251 differs from Form 5546 in that it includes the hyperlink to the imaged return but does not include prior audit information
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The imaged return is brought into view by following the prompts after clicking on the hyperlink.
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After reviewing the return, personnel may;
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survey the return,
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download the file to the hard drive, or
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print the return
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For returns scanned after July 1, 2004, an "ALERT" page will be inserted for any page that is missing from the original return. ALERTS may not be provided for back up schedules and attachments that are missing.
Example : If a foreign tax credit is claimed on the return, there may not be an alert that this form is omitted.
On Forms 1120S, the ALERT page for missing Forms K-1 will be at the end of the file. All other ALERT pages will be in the same place in the file that the missing page should have been.
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An electronic copy of the envelope in which the return is mailed will not be included in the imaged file. Since the imaged return is an electronic copy of a filed return, the examination should be conducted using existing guidelines for working with return copies. This includes guidelines covering protection against statute expirations.
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If it is determined that the original return is needed, it can be requested as a "Follow-Up Request CC AMSTU4" on Form 5348. This is the procedure that is currently in place for requesting the original of any return that is already charged to the group
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Access to the imaged return through VPN is not available and personnel must access the return from an IRS POD.
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Security Issues
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An electronic audit trail will be maintained for each person who views or downloads a return image on the LIN server. Electronic returns require the same level of security as a paper return.
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The restrictions on retention of access to imaged returns and copies of imaged returns are the same as those on paper returns. Upon completion of a case, you should delete your links to the return and destroy any paper or electronic copies of the return that you have created.
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Returns that are saved to the hard drive of your computer must be saved in an EFS-encrypted folder. The folder name and files will be shaded green, indicating encryption.
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Specific information about securing LIN returns is available on the LIN Image Network Homepage
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The LMSB Claims Assignment System (LCAS) is a sub system of LWIS. On a weekly basis, the SSIVL is queried for any return in status 08, group 1086. These returns are considered classified claims.
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This information is fed into the LWIS system. LWIS identifies these returns as claims and automatically looks up the POD information for each return. One LMSB team is designated as the Point of Contact for each POD. A form 3210 is automatically generated in SB/SE Classification Control, with the team information specified. SB/SE Classification Control is responsible for updating and delivering the returns to the assigned team.
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Operations Support North is responsible for maintaining the system and updating point of contact information when necessary.
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International Examiners (IEs) are the only Specialists that work both referrals and control primary corporate and partnership returns ( e.g. Forms 1120 and 1065). Traditionally, many International groups relied on CIC referrals for the bulk of their work. LMSB is shifting more and more resources away from the CIC program, so International Examiners have started to work more Industry Case referrals and control their own inventories.
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As a result, International Case Managers require an efficient routing system that ensures they receive all mandatory referrals and an inventory system that can track both their referrals and control inventories.
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Sources of International Work include:
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LMSB Returns included on the LMSB Workload Delivery and Inventory system with a foreign indicator
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Mandatory Referrals
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PSPs can filter the LMSB Workload Image System (LWIS) for returns with a "Foreign Indicator" to select inventory for an IE Team. Next Best Case (NBC) will soon automatically request the International feature return in the highest quantile according to DAS.
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Because the select rate by IEs of these returns is much lower than a typical domestic group, the IE Group Manager should coordinate with his domestic counterparts before surveying the returns without International issues. Moreover, the IE Manager and the IE should conduct a risk analysis of the selected return and work both the significant International and Domestic issues.
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Specialist Referral System (SRS) is an automatic router system that creates referrals for all International Feature returns anytime a return is updated to status 10 and sends them to the proper International Referral Recipient (IRR). It generally takes less than one week for a return to be selected through LWIS and updated to status 10 from status 08.
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There may be returns that have special characteristics, (i.e. freeze codes or special classifications) and these returns may never reach status 10.
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The auto referral system is bypassed if a case has an open year and the group orders additional years. The return is automatically shipped to the group. These returns require a manual referral using SRS.
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The IRR or IE manager will assign the return to an IE in their group or transfer the referral to the proper group for assignment. The IRR or IE manager may also reject the return. Either accepted or rejected, the IE manager or his/her designee will contact the domestic manager about the outlook of the review. The assigned IE then contacts the domestic agent and arranges to either receive a copy of the return or view the LIN Link and performs a pre-audit analysis on the International features
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Duplicate referrals are an issue on SRS because there is a one week lag before the auto referral process uploads the status 10 returns into SRS. This time lag allows the requestor to go to SRS and add the international referral, resulting in a duplicate referral on the system. The fix here is to wait before requesting specialists or to request them and bypass international by answering "No" to all of the mandatory questions.
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All other referrals from SBSE, TEGE, etc. must be completed manually using SRS.
This exhibit provides a screen shot of the LMSB Workload Identification System.
The screen shot provides information on the steps necessary to select a return for transfer to an LMSB team for examination and lists standard reports that are available.
This Exhibit is a screen shot of the LMSB Workload Identification System database main menu. It provides three steps that are needed to select a return to be transferred to an LMSB team for examination.