4.7.1. Overview

(1) ERCS provides programs and tools that aid users in performing their official duties and responsibilities, to ensure the correct type and amount of inventory is under examination and timely moving through the examination processes in order to meet the Examination Plan.

(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 4.1.1, Planning, Monitoring, and Coordination.

(2) IRM 4.10.1, Overview of Examiner Responsibilities.

(3) IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance, established the security program and the policy framework for the IRS.

(1) The ERCS database contains personally identifiable information (PII) in the form of names, taxpayer identification numbers and addresses. It is the responsibility of all ERCS users to safeguard the taxpayer’s personal information.

(2) The responsibility of each user is defined by position code, user type and permission level.

(3) User responsibilities include but are not limited to:

• Add and update employee records and generate employee reports.

• Add, assign, and update returns on ERCS.

• Control inventory for returns not on the Audit Information Management System (AIMS) (i.e. penalty records).

• Maintain statute control for returns and when required, generate Form 895, Notice of Statute Expiration.

• Apply time for technical employees to returns and activities performed each day.

• Generate various types of reports.

• Transfer or close inventory to another group, function, or area.

• Generate and acknowledge Form 3210, Document Transmittal.

• Approve return requisitions and subsequent updates that require managerial approval.

(4) There are special programs in ERCS available to the AIMS/ERCS (A/E) staff to assist the users they support. Some of these programs give the A/E staff the ability to:

• Upload ERCS requisitions and changes made by users to AIMS.

• Generate error reports of returns with invalid or obsolete codes and discrepancies between AIMS and ERCS.

• Update local files. (The contents of the local files are unique to each area. They are used to define local action, project, and freeze codes. Using local files, an area can restrict the use of statuses and disposal codes allowed for closing returns to match local procedures.)

• Move inventory, employee records, and permission records from one employee to another, one group to another, or one area to another for a re-organization.

• Add or update addresses used for Form 3210, Document Transmittal.

• Add new employee group codes.

• Add or update user permissions.

• Research audit trails.

(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 4.7.1-1, Acronyms and Definitions for acronyms used in this IRM.

(1) The ERCS IRMs provide information, instructions, and user responsibilities for ERCS users. There are nine ERCS IRMs, including this IRM.

• IRM 4.7.2, Security

• IRM 4.7.3, Statute of Limitations

• IRM 4.7.4, Planning and Special Programs (PSP)

• IRM 4.7.5, Group and Territory

• IRM 4.7.6, Reports

• IRM 4.7.7, Technical Services

• IRM 4.7.8, Centralized Case Processing

• IRM 4.7.10, AIMS/ERCS Staff

(2) The ERCS Technical Reference Manual (TRM) provides information for the ERCS support personnel. It explains how the end-user programs work and also contains information for features only available to the A/E staff. It is designed to aid the A/E staff in researching user questions and in resolving program and data issues.

(3) There are seven ERCS user handbooks; one for each type of ERCS user. The ERCS Territory Handbook also includes information for the DFO, SB/SE Area and LB&I Practice Area users. Each of the user handbooks explains how to navigate between the ERCS menu options and screens that are available for the specific user type. See IRM 4.7.1.4, ERCS Users, for an explanation of ERCS user types.

(4) The ERCS user handbooks include:

• ERCS Group Handbook

• ERCS Territory Handbook

• ERCS PSP Handbook

• ERCS Review Handbook

• ERCS Sample Review Handbook

• ERCS CCP Handbook

• ERCS Limited Access Handbook

(5) The ERCS book in the Virtual Library contains helpful information to resolve problems and answer questions. The following types of information are available:

• Manual and Handbooks - this section contains the ERCS user handbooks and the ERCS TRM. The manuals describe the menu options, screens, reports and other relevant information.

• Troubleshooting - this section has information on current issues such as installing the ERCS session file and the Invalid SEID error message.

• Contacts - this section contains contact information for AIMS/ERCS Staff, Area and Campus Programs, Employee Group Codes, LB&I Contacts, and other helpful contact information.

(6) IRM 4.4, Audit Information Management System (AIMS) - Validity and Consistency, and IRM 2.8, Audit Information Management System (AIMS), should be used as a companion to the ERCS IRMs since many of the processes on AIMS and ERCS are interdependent.

(1) Users often have ideas for program changes that would prevent data input errors, clarify error messages, make input easier, or reports more helpful. Ideas for ERCS changes can be sent to the A/E staff to be elevated to the HQ ERCS Analysts for consideration.

(1) AIMS provides inventory and activity controls for returns in SB/SE, LB&I, TE/GE, W&I, and Appeals. AIMS is used to control returns, input assessments and adjustments to Master File and provide management reports. It uses linkage to IDRS to input status changes, adjustments, and case closing actions.

(2) AIMS data is sent to ERCS from each of the ten campuses each week. All ten files are used for SSIVL. The following five, containing SB/SE and LB&I returns, are used in AIMS to ERCS processing:

• Brookhaven Campus

• Cincinnati Campus

• Memphis Campus

• Ogden Campus

• Philadelphia Campus

(3) During the weekly AIMS to ERCS processing, AIMS and ERCS records are compared. The differences are resolved either by updating AIMS or updating ERCS. Differences that cannot be resolved are reported in a collection of reports called the AIMS Error Reports. New AIMS records are added to ERCS during this processing. For more information about these reports, refer to IRM 4.7.6.12, AIMS Error Reports.

(4) Requisitions, updates, transfers, and non-examined closures made by ERCS users are extracted by the A/E staff and sent to AIMS via GII one or more times each day. This keeps the AIMS and ERCS systems in sync.

(1) SETTS is a subsystem of ERCS. ERCS users are responsible for maintaining employee information and inputting time to returns and activities performed by technical employees. Time charges are also added to ERCS through an interface with IMS. At the end of each reporting cycle (typically every four or five weeks), a member of the A/E staff in each area runs the SETTS programs to extract employee and time information from ERCS. The data is validated and then electronically transmitted to the Enterprise Computing Center at Martinsburg (ECC-MTB).

(2) At ECC-MTB the data is extracted for inclusion on Table 37, Examination Program Monitoring. The data is also sent to the AIMS Computer Information System (A-CIS). There the data is used in planning and creation of the Examination Plan and for monitoring each area/practice area to ensure the plan will be met. See IRM 4.9.1, Outline of the System, for more information.

(1) The SSIVL program extracts AIMS data from the ERCS server and sends the extracts to a server at the Detroit Computing Center every week. Specialized users in SB/SE, LB&I, TE/GE, and W&I access the data on the local servers and load the data into a Microsoft Access database for further analysis. This enables a field office or a campus operation to generate reports of potential errors and to generate Inventory Validation Listings (IVLs) of AIMS data.

(2) For more information refer to the SSIVL and SSIVL PC chapters of the ERCS TRM. SSIVL users should refer to the SSIVL SharePoint site for instructions on installing the SSIVL Access database files.

(1) The ERCS application runs on a Sun computer located in the Enterprise Computing Center in Memphis, Tennessee (ECC-MEM). The application runs on a Linux operating system with an Oracle database.

(2) ERCS is supported by system administrators (SA)s and database administrators (DBA)s. The SAs must have knowledge of Solaris and the Linux operating systems. The DBAs must have knowledge of Oracle databases. For ERCS responsibilities of the SAs and DBAs, see IRM 4.7.2.1.3(4), System Administrator Responsibilities and IRM 4.7.2.1.3(5), Database Administrator Responsibilities.

(1) The ERCS programs are supported by the ERCS developers who are under Information Technology. Changes to the programs require either an OS GetServices ticket for bug fixes or a Unified Work Request (UWR) for updates and enhancements to the program. OS GetServices tickets for ERCS program problems reported by users are input by the HQ ERCS analysts. The ERCS developers are responsible for working the tickets and coordinating changes to the software.

(2) The ERCS developers also maintain the ERCS TRM and the seven user handbooks, located in the ERCS book under Manual and Handbooks. The ERCS TRM is used mainly by the A/E staff as a resource to explain how the programs work. The user handbooks explain how to run the ERCS programs, what features are available, and how the screens and reports look.

(1) Users should seek assistance from their local A/E staff for ERCS issues such as initial ERCS setup problems, permission problems, correcting ERCS data, updating employee records, updating work schedule profiles, and reporting program issues. IRM 4.7.10, AIMS/ERCS Staff, contains responsibilities and instructions for the A/E staff.

(2) The A/E staff works with HQ ERCS analysts and the ERCS developers to resolve ERCS related issues. Refer to the AIMS-ERCS Staff Listings for support contact information.

(1) SB/SE Headquarters (HQ) is staffed with analysts assigned to the following program areas: AIMS, ERCS, SETTS, SSIVL, and Tableau. Normally when a user experiences an AIMS or ERCS related issue, the first contact is the local A/E staff. If assistance is needed to resolve an issue, the local A/E staff may contact a HQ Analyst. The HQ ERCS analysts serve as the subject matter experts for ERCS.

(2) SSIVL users should first seek assistance from other users in their work group or their counterparts in other areas. Issues with SSIVL that cannot be resolved may be reported to the HQ SSIVL analyst.

(3) Tableau users should first seek assistance from other users in their work group or their counterparts in other areas. Issues with Tableau that cannot be resolved may be reported to the HQ Tableau analysts.

(4) See Headquarters Contacts for AIMS, ERCS, SETTS, SSIVL, and Tableau for contact information for the HQ analysts who support these programs.