Access to the AUR system is restricted to authorized users. The AUR Coordinator, appropriate management official and/or security personnel must authorize individual user access.

A security profile is established and maintained for each user. Users may choose their own password. Each password should:

The system will prompt you to change your password every 120 days. New passwords must vary from old passwords by at least three characters.

User profiles are established to allow access to the specific areas of the system needed to perform your assigned duties. Inform your manager if you are prohibited from accessing an area of the system needed to complete an assigned task.

The system produces audit trail information. All user activities are tracked from log on to log off. Each user must ensure only authorized accesses are preformed. Do not attempt unauthorized system queries.

To ensure the security and integrity of the AUR system:

The Ca tools menu option allows you to select screens/windows to review or take required actions on an information return(s). The following table describes the Ca Tools menu choices:

The Group menu option allows you to group information returns, change the status code of a group, add or delete information returns from a group, and ungroup a previously created group. This can be done by income type, payer EIN, payee TIN, or by income code. The following table describes the Group menu choices:

The reF tools menu option allows access to screens/windows that perform special functions. The following table describes the Ref Tools menu choices:

The caTax comp menu option allows you to select screens/window(s) needed to compute and/or recompute the tax, deductions, credits, other taxes, etc. Only the available items display. The following table describes the Ca Tax Comp menu choices:

The rV tax comp menu option allows you to select screens/windows needed to compute and/or recompute schedules, forms, deductions, credits, other taxes, and penalties. The following table describes the Rv Tax Comp menu choices:

The Summary menu option allows you to select screens/windows to display summaries of the notice and the paragraphs selected to be sent to the taxpayer. The following table describes the Summary menu :

The Process cd menu option allows you to input the process code or internal process code for the case. A window showing valid codes for the case displays if an invalid or inconsistent code is used.

The cOntrol menu option allows you to access windows used for case or work unit control. The following table describes the Control menu choices:

The pRint menu option allows you to print information from the case to be associated with the return or included with information sent to the taxpayer. Select the specific menu item. A Forms window displays. Click on <OK>. A message displays: NOTE: LISTING IS COMPLETE . Retrieve the print from the printer. The following table describes the Print menu choices:

The Exit menu option allows you to exit the case and return to the main menu.

A work unit must be assigned to your User Identification Number (UID) before analyzing an individual case within a specific work unit. The Case Analysis screen displays after logging on the AUR system and selecting the Analysis option from the main menu. The following table explains the steps to take to assign a work unit:

The batch number and the work unit number is verified by the system. The SSNs for the work unit display in the window. Compare the SSN displayed with the first SSN on the charge-out sheet, (or return), of your work unit.

Verify the SSN's by scrolling through the SSN's using the following steps:

After verifying the displayed SSN's are included in your work unit, take the following steps:

You may begin analyzing the cases after the work unit has been assigned to you. Refer to IRM 4.19.3 and the Analysis Process section of this IRM.

The Income Comparison screen is used:

Select Ca tools then Income cmpr to display the Income Comparison screen.

Figure 4.19.7-20

The OFFSETS field displays codes describing how matched return and IRP amounts were offset for identification of potential discrepancies. Click in the "OFFSETS" field to view the offset codes and meanings.

After entering the primary SSN, the Messages window may display on the Case Analysis screen when a condition is present that may require research, referral, or further evaluation.

Figure 4.19.7-22

You may also view the window by selectingreF tools then Message from the Tax Accounts, Return Value, or Income Comparison screens. Tip: Press <Enter> to acknowledge message windows, instead of clicking <Exit>. NOTE: Tax Examiners can access the Tax Account screen or the Income Comparison screen from the Message Window by utilizing the Ca tools and reF tools on the Menu Bar.

When there is no information return for the discrepant item, the following message displays: Discrepancy exits where there are no IRs to mark. See Income Comparison Screen. Exit the Messages window, and view the Income Comparison screen.

Cases accessed through the Case Analysis menu that have available electronically filed return information will display an ELECTRONICALLY FILED RETURN INFORMATION or TRDB window. The TRDB tab will automatically move from screen to screen as the Case Analysis process is completed.

The TRDB window includes a minimize/maximize feature. The TRDB information can be minimized by clicking on the "-" in the upper right corner of the window. To maximize or restore the TRDB information simply click on the "TRDB" tab at the bottom of the screen. This same minimize/maximize feature can also be performed by using the keyboard. By simultaneously pressing the <ALT> and <Down> arrow key, TRDB will minimize. By pressing the <ALT> and <Up> arrow key it will be restored.

The TRDB window groups the tax return information into various categories. These categories appear as tabs across the top of the window and include:

Initially the Entity tab will display. Navigate from category to category by clicking on the desired tab or by pressing the <Page Up> or <F12> keys to move forward and the <Page Down> key to return to the previous tab(s).

A box will appear to the right for any line entry that has an information return, form or schedule that was used to calculate the amount reported on the tax return. For example, on the INCOME tab next to wages a box will appear with the number 2 and W-2 will be shown in the right margin. This indicates that two W-2's were provided. To access the information referred to in the box click on the box or press <F11>. The first available form will appear. To view the next one use the <Down> arrow key. Use the<Up> arrow key to return to the previous form.

Scroll Bars are present in various TRDB screens and may be located on either the left or right sides. These are used to view all available information for a particular area.

Boxes appear next to fields where additional information may be available. To access additional information click on the box.

When moving back and forth between AUR and the TRDB screens, click on the inactive screen to return to it. The active screen will appear highlighted.

Some of the same function keys utilized in TRDB and Case Analysis may cause the system to perform differently depending which window is active.

Use the <Enter> key to move from line to line within a TRDB tab.

Form 1040EZ tax returns will not be ordered or associated with the case file. If a Form 1040EZ was filed, only a return charge-out will be present. These charge-outs can be identified by a 07 or 08 in the 4th and 5th position of the Document Locator Number (DLN). The Return Transaction File (RTF) for these cases will be displayed in the lower portion of the Case Analysis and Return Value screens. If the taxpayer has filed an amended return, the new AGI and TXI displays instead of the original.

The Tax Account screen is used to:

The Messages window displays when certain conditions exist on a case, e.g. a new transaction code, freeze code, a subsequent return has been filed, the taxpayer resides in a declared disaster area, the taxpayer is deceased, payer agent on file, etc.

Figure 4.19.7-27

Exit the Messages window, and view the Tax Account screen for the new transaction code(s) present.

Minimize the TRDB screen if applicable.

Select reF tools then Tax account.

A message displays when a subsequent tax adjustment has posted to the taxpayer's account.

Exit the Messages window and view the Tax Account screen for the subsequent adjustment.

A message displays when certain freeze codes or math error codes are present.

Exit the Messages window and take the necessary action after reviewing the tax account screen.

Freeze codes are listed in the FREEZE CDS field of the tax account screen. Math error codes are listed in the MATH ERROR CODE field on the Tax Account screen. A maximum of five (5) math error codes will display in this field.

To view the meaning of the freeze code (s), use the following steps.

To view the meaning of a math error code (s), use the following steps.

An indicator Y displays in the PA field when an information return has been identified as payer/agent information. Review the payer/agent information by using the following steps.

To view an information return from Case Analysis, take the following steps:

Amended information returns are identified on the Case Analysis screen by "A" , "X" , "R" , or "D" in the AMD IND field. When the system has identified information returns that should be used to replace the original information return, the amended information return has the literal "REPLC" and the literal on the original will be "DELET" .

The Case Analysis screen may contain new information returns that are not identified as discrepant. These information returns are added after case creation and listed with the discrepant information returns. The AMD IND field displays an indicator from the following table.

The INC CD field may be changed as required for a specific computation. To change the income identify code, use the following steps.

The cursor moves to the REPORTED AMOUNT field when "U" is entered. Enter the taxpayer’s reported amount (dollars only). Enter "0" (zero) when there is no reported amount.

The system determines the underreported amount and adds it to the total underreported amount in the TOTAL AGI CHANGE field. The underreported amount for that information return displays in the Underrported (UR) AMOUNT field.

Information return elements (e.g. WAGES, TX/A, STOCK) marked as underreported are automatically selected to print on the notice. The entire information return is NOT sent to the taxpayer. The notice will only include the component(s) of the IR that is identified as underreported or marked with a send indicator.

An "S" , in the SEND field, designates the specific income type(s) included on the IR that will be printed on the notice, e.g. if you have a fully reported Pension IR that needs to be sent on the notice because of U/R 10% Premature Distribution Tax, click on the "S" indicator in order for the Pension IR to appear on the notice. You may add or remove the "S" indicator at any time by using the following steps.

An information return must be created to provide the system with a complete record of the income reported by the taxpayer if there are information documents attached to the return or reported amounts for which we have no corresponding information returns. You may need to create, delete, or modify an information return(s).

The Group menu option is used to group information returns to determine a total money amount. The information returns may be grouped by Income type, payer Ein, payee Tin or iNcome code. Certain income types are automatically grouped by the system to compute the worksheets associated with that type of income.

There are times when IRM 4.19.3 requires information returns be grouped in order to arrive at the correct underreported amount.

Use the search function to search for specific information returns to compare with income reported on the taxpayer’s return. Select Ca tools then Search.Information returns may be searched by:

The Case Analysis screen displays only the information returns for the requested search. A message appears at the bottom of the Case Analysis screen showing a search is active.

To search for specific information returns, use the following steps.

To restore the Case Analysis screen to show the original information returns, use the following steps.

The Case Note and Information Return Note window are used to leave notes pertaining to a case and/or an information return. Notes can be up to 2,000 characters. If more than 2,000 characters are needed, you must create a new note.

The following are worksheet windows to assist with screening and recomputing cases: