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IRS Audits

Chapter 4. AIMS Processing

Section 32. Terminal Operations

4.4.32  Terminal Operations

4.4.32.1  (02-08-1999)
Overview

  1. This chapter contains information regarding terminal input and/or research of the following systems:

    • Audit Information Management System (AIMS)

    • Examination Returns Control System (ERCS)

    • Information Systems Bulletin Board System (IS BBS)

    • Integrated Data Retrieval System (IDRS)

    • Report Generation Software (RGS)

     

4.4.32.2  (02-08-1999)
Access

  1. Access only systems required to accomplish official duties. Any unauthorized accesses or browsing of tax information to satisfy personal curiosity or for fraudulent reasons are prohibited by IRS and subject to disciplinary action.

4.4.32.3  (02-08-1999)
Summary of AIMS

  1. The Audit Information Management System (AIMS) is a computer system designed to give Examination information about the returns open to Examination and Appeals.

4.4.32.3.1  (02-08-1999)
IRM Reference

  1. See IRM 2.8.1, Audit Information Management Systems input manual.

4.4.32.4  (02-08-1999)
Summary of ERCS

  1. ERCS is a area inventory management system for tax returns under examination and accesses and updates return records that have been automatically added to ERCS from AIMS.

4.4.32.5  (02-08-1999)
Reference

  1. See various ERCS Handbooks

4.4.32.6  (02-08-1999)
Summary of IS BBS

  1. The IS BBS is available to all IRS employees and features E-Mail, forums, libraries of files, etc. For assistance using the IS BBS, call the help desk at (202) 927–3404.

4.4.32.6.1  (02-08-1999)
AIMS-ESP Forum

  1. A message center used to connect users concerning AIMS and Examination case processing interests. The forum works like E-Mail except all messages can be viewed by everyone.

4.4.32.6.2  (02-08-1999)
AIMS-ESE Library

  1. A library of files which may be uploaded or downloaded consisting of listings of AIMS coordinators, transfer contacts, signed memorandum, etc.

4.4.32.7  (02-08-1999)
Summary of IDRS

  1. IDRS is a system which enable employees in service centers and area offices to have instantaneous visual access to certain taxpayer accounts.

4.4.32.7.1  (02-08-1999)
IRM References

  1. See IRM 2.3.1, IDRS Terminal Responses

  2. See IRM 2.4.1, IDRS Terminal Input

4.4.32.7.2  (02-08-1999)
Access

  1. IDRS users MUST NOT access their own or spouse’s account, the account of a friend, relative, or coworker, or any account in which they have a personal or financial interest.

4.4.32.7.3  (02-08-1999)
Passwords

  1. Each IDRS user will be furnished a password on a periodic basis. The password is received in a sealed Password Assignment Form; the password must be memorized and the form destroyed.

4.4.32.7.4  (02-08-1999)
Entry Code

  1. The entry code is the last item input for all command codes. The entry code is used to generate the 10-digit IDRS employee number for all command codes that require it as a record element.

4.4.32.7.5  (02-08-1999)
Employee Number

  1. The 10-digit employee number identifies each IDRS user and may be used to trace transactions on the Audit Trail to the individual who input them.

4.4.32.7.5.1  (02-08-1999)
Format

  1. The employee number consists of the following:

    1. The service center or area office code (first and second digits).

    2. The unit code (third, fourth, and fifth digits).

    3. The employee’s individual unique number which remains the same as long as the employee is an IDRS user anywhere in the service center’s data base (sixth through tenth digits).

     

4.4.32.7.5.2  (02-08-1999)
Employee Number

  1. When an employee Is transferred to another unit, the losing unit lDRS security representative is responsible for changing the employee number.

4.4.32.7.5.3  (02-08-1999)
Command Code

  1. The losing unit IDRS security representative will modify the employee number using CC UPEMP.

4.4.32.7.5.4  (02-08-1999)
Contents of Profile

  1. Change in employee number will cause the employee’s profile to be automatically deleted.

  2. If a Production/Training indicator (PTI) of P is input when the employee number is changed, the employee’s profile will be updated to contain those command codes which are contained in the unit. A blank in the PTI will give the employee no command codes.

4.4.32.7.6  (02-08-1999)
Security

  1. All employee accesses to IDRS are recorded on an Audit Trail file and matched against an employee SSN File.

4.4.32.7.6.1  (02-08-1999)
IRM References

  1. See LEM 25.10.3, IDRS Security

4.4.32.7.6.2  (02-08-1999)
Area Security

  1. Each area security function must develop procedures for assigning, monitoring, and reviewing sensitive command codes and sensitive command code combinations.

4.4.32.7.6.3  (02-08-1999)
Manager’s Responsibilities

  1. Managers must:

    1. Communicate security standards to employees

    2. Establish methods to enforce them

    3. Monthly review IDRS Usage Report to ensure that IDRS capabilities are appropriate for each individual employee

    4. Semi-annually review and document IDRS Usage Report that revenue agent/tax auditor IDRS capabilities are restricted to research only

     

4.4.32.7.6.4  (02-08-1999)
Unit Security Representative

  1. IDRS Unit security representatives must ensure all employee accesses and sensitive command code uses are valid and authorized and timely provide managers with IDRS Usage Reports.

4.4.32.8  (02-08-1999)
IDRS User

  1. IDRS users must be responsible for taking required precautions in providing security for documents, information, and property which they handle in performance of official duties.

4.4.32.8.1  (02-08-1999)
Command Code Profiles

  1. Command code profiles will be limited to the minimum required for that employee to perform assigned work.

4.4.32.8.2  (02-08-1999)
Sensitive Command Codes

  1. A command code is considered "sensitive" if it can be used to adjust account balances, change the status of a tax module or account, or affect the tax liability.

  2. Following is a list of potentially sensitive command codes. These command codes become sensitive when combined