4.7.4. Planning and Special Programs (PSP)

(1) This IRM section contains Examination Returns Control System (ERCS) information and procedures for Planning and Special Programs (PSP) employees for consistency across areas and business units.

(2) Purpose: To provide guidance needed by PSP employees.

(3) Audience: Employees in SB/SE and LB&I, who monitor inventory, enter examination time, add new records or update existing records on ERCS. Employees include:

• Territory Managers (TM)s

• Section Chiefs

• Program Coordinators

• Employees reporting to a supervisor listed above including tax examiners (TE)s, audit accounting aides (AAA)s, and administrative support staff.

(4) Policy Owner: The SB/SE Deputy Director, Examination, who is under the SB/SE Director, Examination.

(5) Program Owner: SB/SE Director, Technology Solutions.

(6) Primary Stakeholders: LB&I

(1) In order to access ERCS an employee must have an active login which is granted via BEARS.

(2) For security issues concerning Record of Tax Enforcement Results (ROTER) information, see the Section 1204 website. IRM 1.5 , Managing Statistics in a Balanced Measurement System, provides further guidelines for the appropriate use of statistics by managers and employees.

(3) Users must be aware of the potential for 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 unauthorized disclosure. For more information about UNAX, see IRM 10.5.5 , IRS Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance and Requirements.

(4) Audit trails are created when ERCS records are researched, added, updated, or deleted. Research should be limited to a user's official business needs in order to prevent unnecessary disclosure. Audit trails are also created for potential UNAX violations. These audit trails include when a user:

• Inputs their own social security number (SSN).

• Inputs the SSN of a spouse.

• Attempts to view or update an IRS employee's return without permission.

• Attempts to update a return without permission.

• Inputs a name search that matches an employee’s name.

(5) Per IRS security requirements, IT employees are not permitted to have access to taxpayer data. No IT employee should be approved for ERCS access and any user transferred or detailed to an IT position must submit a Remove Access request to have all permission records removed.

(6) For security issues concerning ERCS, including pre-requisites for ERCS access, information on completing a BEARS request, requesting temporary permission, and employee audit security features see IRM 4.7.2, Security.

(1) PSP has the responsibility to work with HQ Examination in the creation of the Exam Plan, to ensure the field has the correct amount and type of inventory to accomplish the plan, and to monitor the work in the field to ensure the Exam Plan will be met. In order to do this, PSP uses data from various sources including ERCS, AIMS, Summary Examination Time Transmission System (SETTS), AIMS Computer Information System (A-CIS), and Statistical Sampling Inventory Validation Listing (SSIVL). In determining which data source is the best option for a particular monitoring need it is important to understand each system, the differences between them, and where the data in the system originates.

(2) This section contains information about the ERCS data, where it comes from, what is available, and how it impacts or relates to data in the following systems:

• AIMS

• SSIVL

• SETTS

• Compliance Data Environment (CDE)

• A-CIS

(3) ERCS is an inventory control and time tracking system. It contains selected data for SB/SE and LB&I returns in the Examination stream from Status Codes 00 to 90. ERCS is used to maintain group and work unit inventories and as a vehicle to update AIMS. Technical time is captured on ERCS by the daily activities performed. ERCS accepts and extracts data from a number of systems, but the two main interfaces are with AIMS and SETTS. ERCS sends information to AIMS on a daily basis; and information from AIMS is compared to ERCS on a weekly basis. Summary time information is extracted for SETTS roll-up each reporting cycle.

(1) Tableau is a server application used to create views, workbooks and dashboards from information in the ERCS database.

(2) To gain access to Tableau two BEARS applications are required, one to access the Tableau server and one to access ERCS data through the Tableau server.

(3) There are two applications for the ERCS database, one for SB/SE employees and one for LB&I employees.

• ERCS TABLEAU SBSE (ERCS TABLEAU DATABASE ACCESS ONLY)

• ERCS TABLEAU LBI (ERCS TABLEAU DATABASE ACCESS ONLY)

(4) When requesting access to the ERCS database the BEARS request must include the employee’s position, the business reason access is needed and the PBCs the user needs access to.

(5) There are two applications for the Tableau server, only one is to be submitted based upon your user type.

• Regular users run reports from workbooks created by other users. Regular users will submit a BEARS request for "PROD USER ERCS TEV (TABLEAU ENTERPRISE VISUALIZATION-ERCS TEV)".

• Elevated users create and modify workbooks, but can also run reports created by other users. Elevated users will submit a BEARS request for "PROD ELEV ERCS TEV (TABLEAU ENTERPRISE VISUALIZATION-ERCS TEV)".

(6) When requesting access to the Tableau server the BEARS request must include the employee’s position, the business reason access is needed and the Tableau project folder the user needs access to.

(7) Some of the uses for Tableau are listed below:

• Generating reports to monitor new initiatives or special projects or programs

• Generating reports that are not available through ERCS programs

• Generating reports comparing AIMS and ERCS data

• Generating area-wide reports

• Generating reports such as the Listing of Related Returns (LRR)

  Note: The LRR lists returns in PSP where a related return is in a group status code. This allows PSP to easily identify where to send cases.

(8) Access to each Tableau workbook is controlled by the owner of the workbook. Users in the same project folder typically have read access to workbooks in the folder, unless the owner has restricted access, but cannot save changes to workbooks they do not own.

(9) Users should make sure their reports are available to other PSP staff in their area in the event the owner is out of the office for an extended period.

(10) The ERCS database contains ERCS and AIMS data. The AIMS data is updated each weekend during the AIMS to ERCS batch processing.

(11) ERCS data includes information such as the following:

• Employee records, WSPs, and employee permissions

• Return information including related return information, closing data, pending approvals, pending updates, and records not controlled on AIMS

• Time charges per employee per day to the activities performed

(12) AIMS data is available to Tableau users through the "AMS_7109" and the "AIMS_LMTD" data sources. There are overlapping items between AIMS and ERCS, but some information in the AIMS data sources are uniquely AIMS. Some examples of AIMS data not included in ERCS are:

• Transaction Codes (TC): Shows TC 640 and TC 97X.

• Status Code History: Provides the status code and status date changes for the previous 12 updates.

• Date of Death: Provides the taxpayer’s date of death.

(13) Tableau users are encouraged to utilize the ERCS Tableau SharePoint to share issues, resolutions, ideas, etc. The best resources for report issues are other Tableau users.

(14) When Tableau BEARS requests are processed, new users are added to the Outlook group "&SBSE ERCS Oracle Discoverer". This distribution list is used to alert users of system downtime, Tableau issues, and new releases.

(1) All ERCS users must have an ERCS employee record. In addition an ERCS employee record is required for employees who are required to input ERCS time.

(2) Each PSP Section is setup with it’s own EGC for employee records. This aligns PSP section chiefs with their employees for managerial approval purposes, and provides dedicated AACs for SETTS.

(3) Employee records are usually added by the administrative support staff. 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.

(4) It is essential that section chiefs advise administrative support staff when updates are needed to employee records, new employees need to be added or employee records are transferred in from another group or function. 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, 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. In particular the following values must be keep current:

• Employee name

• AAC

• Post of duty

• Position code

• Grade

• Login name

• WSP

(5) Employees are added to ERCS in a PBC, SBC, and EGC. These three codes make up the AAC of the employee's permanent group assignment on ERCS.

(6) The post of duty (POD) should be the POD where the employee is assigned. See the ZIP/POD Access Database for the POD associated with each zip code to find the employee's correct POD.

(7) 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 the employee's tax return can be audited in the area.

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

• Determining the recipient of system e-mail created when an IRS employee's tax return is accessed or selected for audit.

(8) PSP users generally utilize the position codes listed in the table below:

(9) 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.

(10) The WSP contains the employee's tour of duty 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. The WSP is also used to determine when an employee is required to charge holiday time on ERCS. When entering the WSP profile 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.

(11) 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.

(12) 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.

(13) ERCS employee records should be inactivated when an employee leaves the IRS or transfers within the IRS 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 an employee record is inactivated.

(14) Problems correcting an ERCS employee record should be reported to the local A/E staff.

(15) Additional information on adding an employee record to ERCS can be found in the Employee Records chapter of the ERCS PSP Handbook.

(16) An employee's permission records on ERCS are removed when the employee record is inactivated.

(17) Employee records are not updated for temporary acting assignments. A temporary acting assignment is defined for this IRM as an employee who retains work assignments, while temporarily acting as manager of their own group.

(18) When updates are required to an ERCS employee record, fields that may need to be updated include the AAC, position code, grade, POD and start date. These updates may be required when an employee:

• Transfers from one PSP group to another.

• Transfers or is detailed into PSP.

• Transfers or is detailed out of PSP and remains an ERCS employee.

(19) When a PSP employee transfers to a position outside of ERCS, the employee record must be inactivated. When a PSP technical employee required to input time is detailed to a position outside of ERCS, the employee record should remain unchanged. The employee should apply time during the detail to the appropriate "Details out of Division or Area" activity code.

(1) ERCS uses a combination of permission records and programming to restrict a user's access to taxpayer and employee data. Generally PSP users are given permission for all of PSP (SBC 87700) within the area, but users can be given permission for a single PSP program. (Returns in specific programs within PSP are identified by the PSP EGC on the return.) ERCS programming also restricts access to returns based on the status code on the record.

(2) Permissions are granted by the A/E staff. Temporary permissions may be delegated by the TM or section chief to an ERCS user. A manager must have the same permanent permission in order to grant it to another user. See IRM 4.7.4.11.4, Delegating Permissions, for more information.

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

• First level approval is granted to front line managers and acting managers to approve requisitions, statute updates, transfers across areas, and Status Code 90 closures resulting in an update to AIMS.

• First level approval may also be granted to program coordinators if permitted by local procedures.

• Second level approval is granted to section chiefs and may also be granted to TMs to approve work performed by program coordinators who have write permission. Updates requiring approval performed by a program coordinator require second level approval. The program coordinator should consult with their section chief before requesting write permission.

(4) All users are given read permission. Users with read permission can generate reports, research and display records.

(5) Generally only administrative support staff, including TEs and AAAs, are given write permissions. Users with write permissions can perform the following tasks:

• 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

(6) Permission records must be deleted as soon as the need for them has expired.

(7) For PSP employees the first point of contact for ERCS or AIMS questions should be the section chief. If the section chief needs assistance with ERCS or AIMS questions they should contact their local A/E analyst. The A/E staff should be able to resolve most ERCS and AIMS issues, and can elevate issues, if necessary, to the HQ ERCS analysts.

(1) Each program within PSP generally has its own EGC. The number and type of EGCs in PSP and the use of these codes is at the discretion of the PSP TM and the section chiefs. Coordination with the A/E staff is required if an additional EGC is needed.

(2) When returns move from one group or function to another, a Form 3210 is generated. Whether the form is acknowledged through ERCS or on a paper Form 3210 sent back to the sender, both are official documentation of receipt. The responsibilities for Form 3210 include but are not limited to:

• The sender is responsible for the returns, and in particular the statute, while the returns are in-transit. The sender must check ERCS to verify receipt of the returns. It is recommended the sender check ERCS weekly for acknowledged forms.

• The receiver should acknowledge Form 3210, whether on paper or on ERCS, within three business days of receipt. Once the receiver acknowledges the form or updates the return out of an in-transit status code, the responsibility for the returns shifts to the receiver.

(3) PSP Inventory Control includes the following:

• Statute Control

• Accuracy of the ERCS and AIMS Databases

• Special Programs

• Claimed Returns

• Claim Information

(1) An employee audit occurs when the tax return of an IRS employee is examined. ERCS provides special security features for employee returns under audit. When any of the following events occur an audit trail is created and an ERCS employee audit alert is generated:

• A user enters their SSN or the SSN of a spouse or former spouse (if a joint return was filed)

• The source code on a return is changed to or from Source Code 46, Employee Returns

• The Employee Audit indicator is turned on or off on a return

• An unauthorized user attempts to access an employee's return

• A user attempts to add an employee return to ERCS for an employee who should not be audited in the same area

• A employee's return is on AIMS and during AIMS to ERCS processing, the program attempts to add the return to ERCS in an area where the employee should not be audited

• The addition of a high profile employee return to ERCS (such as the security officer)

(2) If there is a designated security officer with an ERCS login in the area, the employee audit alert is sent to the security officer via system mail . Otherwise the system mail is sent to the PSP TM. In special situations where the security officer's or the PSP TM's returns are involved, system mail may be sent to alternate users.

(3) In order to receive system mail containing the employee audit alerts, the PSP user must have:

• A login for the ERCS server.

• An active ERCS employee record with Position Code 122, Chief PSP (SB/SE) or PSP Analyst (LB&I), containing the user's login.

• Permission to run the Check Mail option from the ERCS Login Menu.

  Note: Permission to run Check Mail is granted via the BEARS ERCS application, PROD ANALYST AIMS ERCS STAFF. When requesting this permission, the user should include in the Comments box that access is needed for the ERCS mail utility and the business justification for access. Only users with a business need are granted access.

(4) Not all employee audit alerts are an indication the user is doing something inappropriate. For example, alerts may be generated when a user accesses an employee's return by TIN, and the program finds one tax period assigned to the user's group and one tax period controlled in another group or function. An alert will be generated for the tax period that is not in the user's group. Some alerts are an indication of inappropriate access, for example, when a user enters their own SSN.

(5) Employee returns are not included on ERCS reports and screens if the user is not authorized to see the data. In general, this means to view an employee return it must be assigned to the user's group or function and the user must have permission to make updates to the return. Users are not notified when an employee audit alert is generated for their access.

(6) For more information about employee audit security features refer to the Security chapter of the ERCS TRM.

(1) ERCS captures time for PSP employees by the activities an employee performs each day. The position code on the ERCS employee record is used to determine who is required to charge time. At the end of each reporting cycle the time is summarized in the SETTS file and transmitted to HQ where it is used for National reports. Refer to IRM 4.7.4.5 (8) for position codes used in PSP that require time input.

(2) The Agent Input Document is generated via ERCS. It is used by PSP employees to record their activities and then used for input into ERCS. Other forms may be used instead of the Agent Input Document if approved for use by the area.

(3) PSP employees utilize activity codes related to non-examination time (Activity Codes 6XX and above) and direct examination or direct compliance time that is not return related (Activity Codes 5XX). In other words, PSP may not charge time to returns.

(4) LB&I PSP employees use the Issue Management System (IMS) to input time which is imported into ERCS.

(5) Employees must account for the daily number of hours matching the employee's WSP on ERCS. The WSP may be updated through the Employee Records menu. For information on how to input time on holidays or for an employee who works over the number of hours scheduled for the day refer to IRM 4.7.5.8, Applying Time.

(6) Time is due in ERCS by close of business on the last work day of the reporting cycle unless local procedures require it to be input earlier.

(7) The section chief, or someone designated by the section chief, will review the time reports for accuracy. The Agent Analysis, a report showing the time entered into ERCS, must be compared to the Agent Input document to ensure the agent's time was input accurately. For requirements and retention of the Agent Analysis refer to IRM 4.9.1, Outline of System.

(1) ERCS contains various reports and research options that provide management ways to monitor program inventory with the Exam Plan in mind. Additionally, ERCS reports are used to monitor data issues such as short statutes, overage requisitions, ERCS to AIMS rejects, etc. ERCS reports contain real time data which means when a report is run, the information is as current as the last update.

(2) PSP reports are available on ERCS at various levels; group, territory, and area. The Manager Reports provide data at the EGC and territory level. The Territory Reports provide reports at the territory and area level with various reports providing summary information for all groups.

(3) Most reports are located on the Manager Reports, Territory Reports and Tax Auditor Menu options. The Maintain Tracking Codes option located on the Correct or Display Records menu contains the Display Tracking Codes report. Both local tracking codes (0001 to 3999) and national tracking codes (4000-9999) are listed on the report.

(4) The SSIVL is used by PSP to validate inventory. Each program coordinator should verify the returns are in the correct program and have the correct codes such as status, statute, source, project, tracking, aging reason, and POD, as well as, the claim amount. Returns with incorrect coding should be corrected. The SSIVL list should be compared to an ERCS inventory report.

(5) For information on generating and printing ERCS reports and the data included on each report refer to the ERCS PSP Handbook.

(6) Refer to IRM 4.7.6, Reports, for detailed descriptions of ERCS reports, recommended uses for the reports, and the recommended frequency for running the reports.

(1) ERCS provides a way for management to review and approve requisitions, closures and selected updates before they become permanent changes on ERCS and before the updates are sent to AIMS.

(2) When returns need to be added, updated, transferred, or closed on ERCS, the appropriate form should be completed. The section chief (or program coordinator) is required to review and either sign or initial the form prior to input into ERCS, except for Form 5345-D, Examination Request-ERCS (Examination Returns Control System) Users, which does not require a manager's signature. The following forms are used to update ERCS and AIMS:

• Form 5345-D is used to request Master File and Non-master File AIMS controls, and to control Penalty Investigations, Non-AIMS DET Items and Collateral Examinations on ERCS

• Form 5348, AIMS/ERCS Update (Examination Update), is used to request updates on ERCS and/or AIMS, return transfers to another group or function, AIMS freeze codes be added or removed, and re-establishment of closed cases on ERCS and/or AIMS

• Form 5351, Examination Non-Examined Closings, is used for Disposal Codes (DC) 20, 21, 31 and 35 closures to Status Code 90

• Form 10904, Request for Record Deletion from AIMS, is used to request non-examined closings with DCs 28, 33, 36, 37, 38, 39, 40, and 41 on ERCS and/or AIMS. SB/SE PSP cases are transferred to the A/E staff in Status Code 41 for closure

  Note: DC 33 cannot be used to close a case with a claim amount.

(3) It is recommended that section chiefs or program coordinators access ERCS at least every two days to check for updates pending managerial approval. When a user with first or second level approval permission logs into ERCS a message is displayed if there are requisitions or updates that require approval.

(4) When an update is pending approval, many ERCS screens and reports display a "p" next to the item to denote the update is "pending". When an update is approved or disapproved, the "p" is removed.

(5) For detailed information about the Managerial Approval program, options and screens, see the Managerial Approval chapter of the ERCS PSP Handbook.

(1) PSP has standardized the CDE EGCs across PBCs 201-207. They are listed below with the description from ERCS.

(1) The AAC is used to identify the location of returns. In PSP the AAC is used to further classify returns into specific programs. The AAC is comprised of three fields:

• PBC (three digits) identifying the SB/SE Area or LB&I Practice Area

• SBC (five digits) identifying the Territory. In PSP this is always 87700

• EGC (four digits) identifying the group or program

(2) When there is a need to establish a new AAC in PSP, the A/E staff adds the AAC using the area PSP range and identifies the code as either a PSP code or a CDE code. Returns in an AAC identified on ERCS as a campus AAC are treated differently when returns on AIMS and ERCS are compared.

(3) When a return is on ERCS in a campus AAC and AIMS is updated to an area AAC (PSP, CDE, or group) AIMS will overwrite the ERCS AAC.

(4) When a return is on ERCS in a PSP AAC and AIMS is updated to another PSP EGC or to a group AAC, AIMS will not overwrite the ERCS AAC. The return will be listed as an error on the AAC Difference Report. These changes should be made on ERCS and not AIMS.

(5) When a return is on ERCS in a CDE PSP AAC and AIMS is updated to another PSP EGC or to a group AAC, AIMS will overwrite the ERCS AAC. CDE PSP AACs are area codes and PSP has full inventory control of these returns on ERCS.

(6) See the Contacts page of the ERCS book for EGC, LB&I and A/E Staff contact lists.

(1) Action codes are used on ERCS to add another level of inventory control for PSP. The action code is an ERCS only code that can be locally defined (by area or by LB&I). When an action code is input on a return, a purge date is either set by the ERCS program or input by the user. Changes in the local definitions of action codes should be coordinated with the A/E staff.

(2) Action codes may be added or updated on returns in the Tax Auditor menu or the Correct or Display Records menu. Reports in the Tax Auditor menu display records using these codes. The Daily Report and the Group Purge Report can be modified by the local A/E staff to include or exclude returns with particular action codes. However, any changes to these reports impact PSP in the entire area. Refer to the Codes chapter of the ERCS PSP Handbook for more information about these codes.

(1) Suspense types are used in conjunction with action dates in ERCS when follow-up is necessary, but the action may not take place for days, weeks or months. When a suspense type is added to a return, the return may be updated to a status code and the action date may be set based on the number of days as shown in the table below. If the program does not set the action date, the user must enter it. If a new suspense type is needed it should be coordinated with the A/E staff. New suspense types are added by the HQ ERCS analysts. Refer to the Codes chapter of the ERCS PSP Handbook for more information about the suspense type. Refer to the Inventory Reports chapter of the ERCS PSP Handbook for information about the Suspense Report which is used to monitor returns in these codes.