Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 4. Examining Process

Chapter 7. Examination Returns Control System (ERCS)

Section 7. Technical Services Staff

4.7.7  Technical Services Staff

4.7.7.1  (10-01-2003)
Overview

  1. This section contains information and procedures for the territory managers, Technical Services managers, section chiefs, reviewers (revenue agents and tax compliance officers without an inventory), and clerical staff. Review (hereinafter referred to as Technical Services) users are also individuals designated actors — such as revenue agents and tax compliance officers.

  2. The actual instructions for Technical Services users for ERCS can be found in the ERCS Review Handbook. The purpose of this chapter is to provide policy and procedure for the use of ERCS in Technical Services or similar operations.

4.7.7.1.1  (10-01-2003)
Technical Services User Capabilities

  1. Technical Services users can:

    1. Generate reports in various Technical Services status codes; i.e., 20, 23, 24, 25, etc.,

    2. Research/display records,

    3. Update records in Technical Services status codes,

    4. Print forms 895,

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

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

    7. Input SETTS time for employees in their authorized Technical Services AAC(s), and

    8. Generate a document transmittal.

4.7.7.1.2  (10-01-2003)
Technical Services User Position Codes

  1. Technical Services users generally utilize position codes 103, 106, 118, 206, 218, 301, and 400.

4.7.7.2  (10-01-2003)
Security

  1. Clerical staff in Technical Services generally have READ and WRITE permissions on ERCS. These same employees also have permission to access the time reporting section of ERCS to enable them to input time.

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

  3. Because of the potential for 1204 violations, reports generated in Technical Services that contain any Record of Tax Enforcement Results (ROTER) information are to be shared only at the territory level or higher. In Technical Services, only the Technical Services Manager and/or reviewer may have access to reports with ROTER information.

    Note:

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

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

4.7.7.3  (10-01-2003)
Approval Authority

  1. The purpose for requiring approval authority is an internal control to prevent examiners and group managers from ordering tax returns or updating inventory outside their authority. Actions necessitating approval are:

    • Updating of the statute of limitations

    • Closing cases

    • Requisitioning returns

  2. Reviewers have authority to transfer returns to another AAC and status code without approval. This is because of the reviewers' responsibilities and because they do not have inventories. This is different than group users.

  3. Approval for clerical personnel in Technical Services are the same as those for group secretaries, as outlined in the Section 5, Group, in this handbook.

  4. The next level of management in Technical Services approves updates on ERCS made by Technical Services personnel. Approval authority is delegated to section chiefs in Technical Services. Second-level approval is delegated to Technical Services Manager.

  5. Technical Services managers must log onto ERCS frequently to approve/disapprove changes. These updates do not roll up to AIMS until they are approved.

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

4.7.7.4  (10-01-2003)
Role and Responsibilities of Technical Services Manager Staff/Section

  1. Responsibilities of the Technical Services Manager Staff/Section include, but are not limited to:

    1. Promptly assigning incoming cases, since it is essential for returns to be assigned to Technical Services employees in order for ERCS reports to correctly report the location of returns,

    2. Monitoring status and statutes of all Technical Services cases,

    3. Approving all necessary system updates,

    4. Promptly closing all outgoing cases for final processing, and,

    5. Ensuring time (form 4502/4605) information is entered accurately and by the deadline set by Headquarters.

4.7.7.4.1  (10-01-2003)
Role and Responsibilities of Reviewer

  1. Responsibilities of the reviewer include, but are not limited to:

    1. Monitoring the status and statutes of all assigned cases,

    2. Providing statute updates and forms 895 to the secretary for managerial approval and input to ERCS,

    3. Submitting time reports (form 4502/4605) on a regular basis in order to meet deadlines set by Headquarters, and

    4. Promptly closing completed cases.

4.7.7.4.2  (10-01-2003)
Role and Responsibilities of Secretary/Clerk

  1. The secretary/clerk has primary responsibility for accurately and timely inputting data into ERCS.

  2. The secretary/clerk should read, understand, and follow the OL5081 security rules (https://ol5081.enterprise.irs.gov:8443/pls/ol5081/ol5081_rules). Specific security concerns should be directed to the manager or the area ERCS Functional Coordinator.

  3. A secretary/clerk, who is a new user, should receive training on ERCS. Generally, the area ERCS Functional Coordinator would provide the initial training. This training can be supplemented by on-the-job instructor training done by existing users in the new user's area.

  4. The secretary/clerk should have access to the ERCS Review Handbook, this section of the IRM, and IRM 4.4, AIMS/Processing Handbook.

  5. Responsibilities of the secretary/clerk include, but are not limited to:

    1. Accurately inputting changes to ERCS on daily basis,

    2. Returning update documents to the reviewers for association with the case file,

    3. Assuring statute updates have received management approval PRIOR to inputting to ERCS,

    4. Promptly reviewing and resolving ERCS-AIMS requisitions and update rejects when the message "There are ERCS-AIMS Uploading results to check" appears on the Examination Main Menu,

    5. Reviewing and resolving AIMS Error Reports on a weekly basis, following local procedures,

    6. Reconciling the Overage Requisition Report, at least monthly, to verify that ERCS-AIMS upload and reject problems are resolved,

    7. Entering time reports (form 4502/4605) on a regular basis following local procedures,

    8. Assuring that all cases time has been properly posted to a technical employee's time report (form 4502/4605) prior to closing the case,

    9. Printing and distributing reports as requested by management,

    10. Periodically reconciling the AIMS IVL with ERCS, following local procedures,

    11. Printing and distributing forms 895 as requested by management,

    12. Controlling the return of forms 895 through the Statute Expiration Reports file on ERCS,

    13. Reconciling AIMS 4.1 Table with ERCS data within five days of receipt of the AIMS table, and

    14. Promptly informing management of rejects or other ERCS problems that are unresolved or that need management action.

4.7.7.5  (10-01-2003)
Inventory and Time Management

  1. All cases must be in a valid Technical Services status code in order to be accessed by Technical Services users.

  2. Technical Services will typically have unique two-digit numbers assigned to each specific type of reviewed case. This allows reviewers to have all of their cases grouped together by type and allows Technical Services management to monitor the individual reviewer's workload.

  3. Similarly, unique three-digit numbers can be assigned to suspense cases held in Technical Services . This allows cases to be distinguished by suspense type if more than one type of suspense case is present in a given Technical Services type or status code.

  4. Updates to returns by Technical Services will be made and approved as necessary. These updates will be made as soon as possible. Updates to ERCS by Technical Services personnel are similar to those made by other ERCS users with WRITE authority. Instructions on performing updates can be found in the ERCS Review Handbook.

  5. In general, all cases subject to quality review are to be completed within 30 days of receipt in the function.

4.7.7.6  (10-01-2003)
Reports

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

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


More Internal Revenue Manual