4.7.7. Technical Services

(1) This IRM provides an overview of the ERCS responsibilities Review and Sample Review employees should understand and apply in the performance of their duties.

(2) 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.

(1) IRM 1.4.1, Management Roles and Responsibilities.

(2) IRM 4.8.2, Case Processing.

(1) Responsibilities of managers include but are not limited to:

• Ensuring ERCS employee record information for their employees is accurate and complete.

• Ensuring prompt assignment of incoming cases.

• Ensuring work is evenly distributed among employees.

• Ensuring users timely and accurately input required data into ERCS.

• Ensuring ERCS reports are generated timely.

• Ensuring prompt closing of all outgoing cases for final processing.

• Ensuring any ERCS system related problems are reported timely to the local AIMS/ERCS (A/E) staff.

• Ensuring time is entered in ERCS accurately and no later than the close of business on the last day of each reporting cycle.

(2) Review managers have the following additional responsibilities:

• Monitoring statuses and statutes of all returns in inventory.

• Monitoring returns in-transit to or from TS statuses.

• Ensuring users timely and accurately resolve any ERCS to AIMS rejects.

• Ensuring users resolve issues on the AIMS Error reports generated by the AIMS to ERCS weekend processing.

• Approving or disapproving changes to ERCS returns requiring managerial approval timely.

• Ensuring Form 895, Notice of Statute Expiration, is reviewed timely and acknowledged in ERCS.

(3) Responsibilities of reviewers in Sample Review include but are not limited to the following:

• Submitting the reviewer's technical time sheet on a regular basis in order to ensure time is entered into ERCS no later than the close of business at the end of each reporting cycle.

• Submitting any changes to the reviewer's technical time sheet to the manager or administrative support staff on the first business day after the close of each reporting cycle early enough to ensure the time on ERCS is corrected no later than noon local time.

(4) Responsibilities of reviewers and tax examiners in Review include but are not limited to the following:

• Ensuring the statute information on ERCS is accurate on all assigned cases.

• Completing and submitting Forms 895 timely to the manager.

• Ensuring all completed cases are closed promptly.

(5) Responsibilities of the administrative support staff in Sample Review include but are not limited to:

• Ensuring ERCS is updated timely for all changes to employee records.

• Ensuring ERCS is updated timely for all changes to returns or inventory records.

• Returning updated documents to the reviewers for association with the case file.

• Generating the ERCS inventory and monitoring reports and distributing as requested by management.

• Inputting examination technical time into ERCS no later than close of business on the last work day of the reporting cycle.

• Inputting examination technical time corrections into ERCS no later than noon local time the first work day after the end of each reporting cycle.

• Ensuring any ERCS system related problems are reported timely to the local A/E staff.

(6) Responsibilities of the administrative support staff in Review include but are not limited to:

• Ensuring requisitions and updates to returns are timely input into ERCS.

• Reviewing and resolving ERCS to AIMS rejects promptly when the message "There are ERCS-AIMS Uploading results to check" appears on the Examination Main Menu.

• Reconciling the Overage Requisition Report monthly.

• Researching and resolving AIMS Error reports weekly .

• Reconciling the AIMS 4.0 Table with the ERCS data within 5 days of receipt.

• Reconciling the AIMS SSIVL data with the ERCS data periodically following local procedures.

• Acknowledging Form 895 in ERCS as specified in IRM 4.7.3, Statute of Limitations.

• Ensuring returns selected for Sample Review have a sample selection sheet attached to the case file or saved to PDF and uploaded to RGS for electronic case files.

(1) Reports are available that allow management to monitor inventory, statutes, closures, time input, and employee records. See IRM 4.7.6, Reports for more information.

(1) 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.

(2) 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.

(1) See Exhibit 4.7.7-1, Acronyms and Definitions for Acronyms used in this IRM.

(2) The following are terms and definitions specific to this IRM.Defined Terms

(1) For questions regarding ERCS security and instructions for gaining access to ERCS refer to IRM 4.7.2, Security.

(2) The instructions for Review users for navigating the ERCS programs can be found in the ERCS Review Handbook. The instructions for Sample Review users for navigating the ERCS programs can be found in the ERCS Sample Review Handbook.

(1) Employee records are usually added by the administrative support staff in the group, but they can also be added by administrative support staff in another group if the user has write permission for the AAC. When setting up the employee record, special care must be taken when entering the standard employee identifier (SEID) to ensure the correct employee is associated with the data from Discovery Directory and the employee’s SSN.

(2) It is essential that managers advise administrative support staff when updates are needed to employee records or new employees need to be added. The administrative support staff will timely and accurately add and input changes when advised. Values from the ERCS employee records are used for time reporting, inventory assignment, determining staffing needs, determining if managerial approval is required for updates, protecting an employee's tax return from unauthorized access and in the creation of audit trails. The following values must be kept current:

• Employee name

• AAC

• Post of duty

• Position code

• Grade

• Login name

• WSP

(3) Review and Sample Review employee records are added to ERCS in the AACs according to the chart below:

(4) The post of duty (POD) should be the POD of the employee’s official duty station. See the ZIP/POD Access Database for the POD associated with each zip code to find the employee's correct POD.

(5) The position code is used for a number of checks including:

• Determining if the employee is required to charge time on ERCS.

• Validating the employee's time charges.

• Determining if an employee is a manager and can perform certain changes to returns without requiring managerial approval.

• Determining if the employee's tax return can be audited in the area.

• Determining the recipient of system email created when an IRS employee's tax return is accessed.

(6) ERCS users must have a login name on their employee record. The login name is used to verify a user has permission to access ERCS and in the creation of the audit trails. Employees who temporarily act for their managers are given temporary ERCS access and assigned a login. The login name should not be removed from the ERCS employee record when the assignment is complete, since audit trails may have been created during the employee's assignment.

(7) The WSP contains the employee's tour of duty (TOD) information and the number of hours the employee is scheduled to work each day. This information is used when time is input for the employee on ERCS. Each technical employee, manager, and the territory managers in LB&I must account for the number of hours they are scheduled to work each day. The WSP is also used to determine when an employee is required to charge holiday time on ERCS. When entering the WSP the user must enter their employment type, full time or part time and TOD. Part-time employees default to enter hours for the Part-Time TOD, full-time employees can be under one of five possible TODs. The following are the six choices for the TOD:

• Part-Time - employee works 32 to 64 hours per pay period.

• Regular - employee works 5 eight-hour days per week with no option for working credit hours.

• Flexitour - employee works 5 eight-hour days per week with an option for working credit hours.

• 5/4/9 - (five four nine) employee works 8 nine-hour days, 1 eight-hour day, and 1 day off per pay period with no option for working credit hours.

• 4/10 - (four ten) employee works 4 ten-hour days and 1 day off per week with no option for working credit hours.

• Maxiflex - employee works a pre-determined number of hours each day, but the number of hours can vary from day to day during the pay period. The total hours per pay period must equal 80 hours. The employee may work credit hours.

(8) The WSP records are in two-week cycles that correspond with Single Entry Time Reporting (SETR) cycles. The employee's scheduled work days and the number of hours the employee is scheduled to work each day in the WSP should match the employee's information on the SETR system.

(9) Since the WSP is used in validating time, changes to the WSP must be made at the beginning of the two-week pay period, before time has been applied on ERCS.

(10) ERCS employee records should be inactivated when the employee leaves the IRS or transfers to a non-ERCS position. If an employee inputs time on ERCS the inactivation date must be entered as the last day the employee is required to charge time on ERCS. If the employee record contains a login name it should not be removed when the employee record is inactivated.

(11) For information regarding transfers, details, and acting assignments see IRM 4.7.5.6, Employee Records.

(12) Additional information on adding an employee record to ERCS can be found in the Employee Records chapter of the ERCS Review Handbook for TS and JCR users and the Employee Records chapter of the ERCS Sample Review Handbook for NQRS and LQMS users. The user should enter all information accurately and completely when adding or updating employee records.

(1) Permissions are granted by the local A/E staff. Temporary permissions may be delegated by the TM or group manager to an ERCS user. The manager must have the same permanent permission in order to grant it to another user.

(2) There are four types of user permissions: read, write, first level approval and second level approval.

• First level approval is available to front line managers and acting managers to approve work performed in their group.

• Second level approval is available to TMs to approve updates or requisitions input by managers and acting managers and updates to an acting manager’s inventory.

(3) All users are given read permission. Users with read permissions can:

• Generate reports for any AAC they have been granted access.

• Research and display records.

(4) Generally only administrative support staff are given write permissions. Users with write permissions can perform the following tasks for any AAC they have been granted access:

• Add or update employee records and WSPs.

• Add, update, transfer, or close inventory records.

• Input examination technical time for employees.

• Generate a Form 895.

• Generate a Form 3210.

  Note: A group manager may be given write permission if the TM approves the BEARS request where write permissions are requested and the TM is an ERCS user with second level approval permission.

(5) Users with permanent first level approval permissions can:

• Approve updates for any AAC they have been granted access.

• Delegate temporary first level approval permission to other users.

(6) Permission records should be deleted as soon as the need for them has expired. Employees should notify the manager if they have permission records that are no longer needed for business purposes.

(7) Managers should ensure that technical employees with inventory are not routinely given write permission during a temporary acting assignment and must not be given permanent write permissions. Write permission compromises separation of duty. Permanent changes to ERCS permissions should only be granted via a Modify Access BEARS request which is routed to the manager for approval and processed by the local A/E staff.

(8) Administrative support staff in TS are given read and write permission for their assigned AAC. If permissions are needed for additional PBCs in order to assign returns to reviewers Add Access BEARS requests must be submitted for these applications. See IRM 4.7.2, Security for additional information.

(9) Administrative support staff in JCR, NQRS and LQMS are given read and write permission for their assigned AAC. The following are the AACs:

(10) Review managers are given read and first level approval permission for their AAC.

(11) Review TMs are generally given read and second level approval permissions for their territory.

(12) Sample review managers are given read permission for their AAC. Approval permissions are not needed.

(13) Employee permission records on ERCS are removed when the employee record is inactivated.

(14) For technical employees the first point of contact for ERCS or AIMS questions should be the group manager. If the group manager needs assistance with ERCS or AIMS questions they should contact their local A/E analyst. The local A/E staff should be able to resolve most ERCS and AIMS issues and can coordinate with the TS A/E analyst when needed. They also can elevate issues, if necessary, to the HQ ERCS analysts.

(1) A manager can grant temporary permission for any AAC to which they have first level approval to another user through the option Grant Temporary Permission providing the following requirements are met:

• The employee has an active ERCS login.

• This is not the first time the user has been granted ERCS permission.

  Note: The local A/E staff must grant a user's permissions for the first time, which allows access to the database.

• The manager has permanent permission for the same type of permission the user is being given.

  Example: A manager with permanent read and first level approval permissions, but not write permission, can only grant another user read and first level approval permissions.

(2) The manager should only delegate a user permission for the length of time the permission is needed, not to exceed 30 days. Technical employees should not routinely be given write permission during a temporary assignment.

(1) The suspense type is a three digit ERCS code in the 500 - 599 range that can be associated with returns in TS statuses.

(2) Suspense types provide a consistent approach to effectively monitor workload and provide a basis for timely completion of work.

(3) Suspense types can be linked to a TS status code and/or a set number of days to be in suspense. When a user updates an ERCS record with a suspense type and if linked, the program automatically sets the status code and/or action date. See Exhibit 4.7.7-3 for a list of suspense types with their associated status codes and number of days.

(4) When the action date is set by the program, it is set to a work day. So it is possible the action date could be one to two days different from the calculated date if the calculated date falls on a weekend or a holiday.

(5) When a return is updated out of a TS status code, the suspense type and action date are removed from the record.

(6) ERCS reports can be generated by a single suspense type or for all returns in suspense. Refer to the Inventory Reports chapter of the ERCS Review Handbook for information on Suspense Reports.

(1) The ERCS reject reason is a three digit code in the 500 - 599 range used to identify the reason returns are sent back to the group from Review. See Exhibit 4.7.7-4 for a list of reject reasons for TS and JCR.

(2) The reject reason must be input by a Review user when a return in a TS status code is updated to a group or PSP status code under Status Code 20.

(3) The "Cases Returned to Group" report is available to Review users to monitor returns sent back to the group. Refer to the Inventory Reports chapter of the ERCS Review Handbook for information on this report.

(4) When a group user closes the return back to a TS status code the reject reason is removed from the ERCS record.

(1) The ERCS employee ID is a four or five digit number generated by the program when a new employee record is added to ERCS. The employee ID is used to assign inventory to a reviewer.

(2) ERCS lists the employee assignment in TS or JCR in the review employee ID field and in NQRS or LQMS in the sample review employee ID field.

(3) Inventory reports can be generated by the review or sample review employee ID.

(1) The review type is a three digit number defining the type of return. Use of this code allows returns in Review to be classified into sub-categories for better inventory control and to aid managers in monitoring an individual reviewer's workload. ERCS does not require input of the review type. Refer to local procedures to see if it is required in your area. See Exhibit 4.7.7-5 for a list of review types.

(2) The "Inventory Listing" report located on the Inventory Reports Menu, when run by a Review user, can be sorted by review type.

(1) The sample review indicator is a two digit number that allows returns to be classified into sub-categories for better inventory control. ERCS does not require input of the sample review indicator. Refer to local procedures in your area. See Exhibit 4.7.7-6 for a list of sample review indicators.

(2) The "Inventory Listing" report located on the Sample Review Reports Menu, when run by a Sample Review user, can be sorted by sample review indicator.