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Part 4. Examining Process

Chapter 7. Examination Returns Control System (ERCS)

Section 9. Chief

4.7.9  Chief

4.7.9.1  (10-01-2003)
Overview

  1. This section contains information and procedures for territory managers, DFO, area/industry users, and related staff.

  2. The actual instructions for Chief users can be found in the ERCS Territory Handbook. The purpose of this section is to provide policy and procedure for the use of ERCS by Chief users. The terms " Chief" and "Territory Manager" are used interchangeably and are the management officials and staff described in (1) above.

  3. In an effort to simplify matters, the use of the word "area" in this section can be assumed to also mean "industry" .

4.7.9.1.1  (10-01-2003)
Chief User Capabilities

  1. Chief users can:

    • Generate reports for the entire area,

    • Research/display records,

    • Update employee information for employees in their authorized AAC(s), and

    • Input SETTS time for their users.

  2. Chief users cannot:

    • Request tax returns on ERCS,

    • Update tax returns or return information on ERCS, nor

    • Close tax returns on ERCS.

  3. A user with Chief permissions may look at information in any AAC in the area, but does not have permission to change tax return status or information.

    1. Chief permissions should be limited to the territory manager, or individuals in an acting capacity in those positions.

  4. A Chief user may review information and create reports for any specified AAC in the area. The user may also create areawide reports of statistical data for projects, expiring statutes, and other priorities that may need to be addressed.

4.7.9.1.2  (10-01-2003)
Chief User Position Codes

  1. Chief users generally utilize position codes 101, 130, 131, 201, 202, and 400.

4.7.9.2  (07-31-2000)
Security

  1. Chief users must be aware of the potential for UNAX violations from the user 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 users 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.

4.7.9.3  (07-31-2000)
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. Updates that require approval by the next higher level of authority include:

    • Updating of the statute of limitations

    • Closing cases

    • Requisitioning of returns

  2. Approval of any of the above actions by Chief user should be rare. Normally, all input and updates are accomplished at the group level and are approved by front-line group managers.

  3. Should there be any items awaiting approval at the Chief level, ERCS will prompt the user during the logon process that there are updates awaiting approval.

4.7.9.4  (10-01-2003)
Role and Responsibilities of Chief Users

  1. Responsibilities of Chief users include, but are not limited to:

    1. Monitoring the status and statutes of all cases in the territory through the use of monitoring reports,

    2. Researching and displaying individual case information on an as-needed basis,

    3. Ensuring appropriate permissions, use, and access to ERCS for those Examination employees requiring access,

    4. Monitoring statute dates of all cases in their territory displaying individual cases on an as-needed,

    5. Researching and displaying individual cases on an as-needed basis,

    6. Monitoring the group status of any statute updates and forms 895, and

    7. Promptly approving all necessary system updates input by front-line group managers.

4.7.9.4.1  (10-01-2003)
Role and Responsibilities of Secretary and Clerical Staff

  1. 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 of the area ERCS Functional Coordinator.

  2. 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.

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

  4. Responsibilities of the secretary and clerical staff, include, but are not limited to:

    1. Periodically running any monitoring reports as requested by territory management,

    2. Inputting time (form 4502) information for territory manager and any territory-level employees accurately and by the deadline established by Headquarters, and

    3. Ensuring that information, as it pertains to employee promotions and group or territory realignment, is updated.

4.7.9.5  (07-31-2000)
Inventory and Time Management

  1. Chief users will generally utilize ERCS to prepare for territory operational reviews. ERCS can also be used to monitor territory and/or group level case activity based upon the individual needs of the user. There may also be occasions where individual case records will need to be reviewed by territory-level management.

  2. Territory Managers will generally utilize ERCS to monitor group and/or examiner level case activity. ERCS should also be used to prepare for group operational reviews. Territory-level management generally has an even greater need to review individual case records.

  3. Updates to returns will be approved as necessary. These updates will be approved as soon as possible. Approvals on ERCS by Chief users are similar to those made by other ERCS users with approval authority.

4.7.9.6  (10-01-2003)
Reports

  1. For a complete listing of reports available for Chief users, please refer to the ERCS Territory 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. Section 6, Reports, contains detailed descriptions as well as recommended uses and frequency of generating reports available through ERCS.


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