Area Offices and Business Segments submit preliminary Implementation to Headquarters Office for review and approval. Final approved plans by Area Offices and Business Segments are submitted to Headquarters Office personnel for each Operating Division.

In this development and approval process, Form 5440 is used by Headquarters Office personnel and by Area Office and Business Segments. This form provides for allocating total TE/GE technical time to the various work activities for both Operational and Non-Operational time.

After approval by Headquarters Office, Area Office plans are forwarded electronically by TE/GE Business Systems Planning to DCC on Form 5440, with data converted to be used as feeder reports for the TE/GE Technical Time Reporting System. DCC makes monthly reports available on-line to the Area Offices, Employee Groups and Headquarters Office’s management for monitoring purposes, which reflect comparisons of planned versus accomplished technical time allocations for staff years and case grade correlations.

The Activity Codes/Project Codes listed on the Form 5440 planning document, help Headquarters, Directors and Area Office planning officers in preparing their specific plans. The listing of codes on planning documents will also ensure accuracy in processing the documents at the DCC for both TE/GE technical time and TE/GE examination workplan processing.

The Activity Code/Project Code structure is not consecutive, permitting changes or expansion in TE/GE activities or program emphasis.

Current Activity Codes/Project Codes and definitions needed to prepare Form 5440 are listed in the Workplan Document sent out each year by Headquarters Office in the following systems codes booklets:

Record/Report Time - Employees account for their normal tour of duty hours by tracking the number of hours expended on each of their work assignments or leave. Items can range anywhere from examination of a particular return to administrative type duties to leave. After the employee has completed entry of their hours for the reporting period, the employee prints the Form 6490 for their manager and creates a data file (.dat) and a text file (.txt) for the Group Coordinator. The employee provides the two files to the Group Coordinator via an email attachment or a diskette. If the report contains taxpayer information (e.g., taxpayer name or EIN/SSN), the files must be encrypted and password protected using either Secure Messaging (SEMS) or F-Secure software before emailing. For more information about SEMS or F-Secure, refer to the ETS web page on the TE/GE BSP web site.

Create Group File - Once the Group Coordinator has received all of the individual files that are assigned to the group he/she is responsible for and the reports have been reviewed and approved by the manager, the Group Coordinator combines the individual files into a single data file referred to as the "group" file. After the group file is created, the Group Coordinator generates and prints the group summary reports for the manager and sends a copy of the group file to the Area Coordinator via an email attachment or diskette. Taxpayer information is not resident in the group files, therefore, it is not necessary to secure the group data file with the Secure Messaging or F-Secure software. Group Coordinators are responsible for ensuring a tech time report is received from each employee that is required to submit a tech time report.

Create Area File - Once the Area Coordinator has received all of the group files that are assigned to the area he/she is responsible for, the Area Coordinator combines the group files into a single data file referred to as the "area" file. Each Area Coordinator then transmits their file to the DCC where all of the area files are processed through a validation and consistency check program.

Validation/Correction Processing - The validation and consistency check process checks each tech time report to ensure the amount of total hours reported do not exceed the total amount allowed and that the codes used are valid and used appropriately with other codes. Tech time reports containing errors are rejected and placed into an error file/report titled "Final Error Register," for download by each Area Coordinator. Each Area Coordinator downloads their error file/report, analyzes the error messages, and in some cases, modifies the individual's Form 6490 data to correct the error(s). The corrected error file is then transmitted back to DCC for reprocessing in the next reporting cycle.

Management Information Reports - Management information reports are produced after the validation/consistency check process. The reports only reflect data from the reports that have successfully passed the validation/consistency check process. Tech time reports appearing on the Final Error Register are not included until they are corrected, resubmitted and successfully processed. Management information reports are produced at the U.S. Summary level, the Business Segment Summary level and the Group Summary level.

The TE/GE Business Systems Planning Office (BSP) located in Washington, D.C. has program management responsibility for ETS.

When reporting a system problem contact the area TOPS contact, providing a very detailed description of the action you were trying to accomplish and the problem you encountered. For example, when reporting that when saving the ETS information, the program says "writing to file 5" but saves nothing, identify the screen you were exiting from the particular save option that was used and the action completed before exiting. Detailed descriptions enable the programming staff to recreate the same scenario and result for analysis.

Notification of updated program version releases, changes in the ETS tech time reporting process or procedures and other information impacting ETS users are communicated to TE/GE employees, Managers and ETS Coordinators via ETS bulletins. BSP TOPS, on an as needed bases, issues ETS Bulletins. Each ETS Bulletin is numbered sequentially starting with '01' each calendar year. The first two digits represent the calendar year the bulletin was issued. For example, the first ETS Bulletin issued in 2003 will be numbered 03-01. All ETS Bulletins are emailed to the Area Coordinators with a request for them to distribute it to their Group Coordinators. Group Coordinators are responsible for forwarding the bulletin to each ETS user within their group and their group manager. The ETS Bulletins are also available on the TE/GE BSP web site.

The need for accuracy cannot be overemphasized when completing each Form 6490. Form 6490 for each individual must show the total work time in a given month. Total work time is computed automatically using the automated 6490 program by multiplying the number of workdays by eight hours and making Alternate Work Schedule (AWS) adjustments to the total daily time when AWS time is applied (Activity Code 860). Deducting Saturdays, Sundays and national holidays from the number of days in the month determines the number of workdays in a month. Authorized overtime is reported under the appropriate Activity Code with an offsetting adjustment under "Details In" Activity Code "840."

Form 6490 provides a systematic means for accumulating the time for each technical employee classified as Specialists, Examiners, Group Managers, etc.

To simplify this follow-up of work in process, the automated 6490 program will calculate and insert the number of months in process for each examination. The number of months in process is displayed on the automated 6490 program and reflected on the 6490 printout/hardcopy of Form 6490 generated from the automated program. Time spent on determinations should be closed out each month on the automated 6490 program and reflected as time spent by grade of case for each month for reporting purposes.

Each employee makes daily entries and the employee retains the current report throughout the month. The current report is available to supervisory personnel for management review.

At the close of the last workday of the month, Form 6490 is:

Under ordinary circumstances, each employee will prepare one Form 6490, TE/GE Technical Time Report, per month. However, under certain conditions it is necessary for Examiners/Specialists to file more than one (1) Form 6490. See the explanation in IRM 4.5.5.1.6.2.1 for preparing multiple Form 6490.

Following is the one EP MIR report produced by the DCC along with a description. Refer to Document 6833, EP Technical Time Reporting System for the format of the report.

Following is a listing of EO MIR’s produced by the DCC along with a description of each. Refer to Document 6494, EO Technical Time Reporting System for the format of each report.

Following is listing of GE MIR's produced by the DCC along with a description of each. Refer to the GE Technical Time Reporting System document for the format of each report.

Following is the description of the CAS MIR produced by the DCC. Refer to the CAS Technical Time Reporting System, Document 11457, for the format of the report.

Report 14 - CAS Technical Staff Day Analysis. Report 14 provides an analysis, based on the monthly 6490’s received from the business segment and employee groups. Analysis is provided on the staffday accomplishment (monthly and year to date) and the percent of total time by staffdays. Report 14, generated monthly, is electronically downloaded to the business segment, employee groups and Cincinnati Office.

Report NO-CP:E:FS-01 - There are two separate return year reports under this title, for two return years (e.g., Return period ending 199912-200011 is for the 1999 return and return period ending 199812-199911 is for the 1998 return.) The returns, when posted, are added into their appropriate return year. The report reflects accumulated totals by the form number of the Annual Return/Reports or their schedules. The report provides current statistics on return filings for pension plans on a nationwide basis.

Report NO-CP:R:R-308 - This report is produced by area and sub-totaled by group within each area. There are reports under this title for two return years and are further distinguished by Form Number for a total of ten (10) reports. The statistics shown on this report do not include welfare plans. This report provides the capability for the areas to monitor the number of returns posted to the EPMF, by the following categories:

Report NO-7100-E:O:S-28 - This report is used to monitor the volume of delinquent returns. The report reflects the total number of notices issued and the disposal transactions within each campus. The report is generated through IDRS beginning each July and accumulates totals for the first notice issued by plan year. Other than first notice activity, accumulation is based on service campus production counts.

Table 4.0, Returns with Statute Date Pending, is a computer generated listing produced monthly by the Ogden Campus from AIMS data showing returns in all status codes, where:

The AIMS Coordinator is responsible for receiving, distributing and following up with the Ogden Campus on Table 4.0. Each month a list of all the returns on which the statute of limitations will expire or has expired, is sent to the employee group charged with the returns by the AIMS Coordinator. Although the responsibility for this report rests with the Group Manager, the Group Secretary, or Group Manager's designee, has certain duties connected with this report.

The Group Secretary, or Group Manager's designee, should compare the employer names on Table 4.0 to the names in the Statute Control File. An update must be prepared for those cases where the Statute Control File shows later statute dates than the report shows. The Group Secretary, or Group Manager's designee, should bring the discrepancy (between the Statute Control File date and the report date) to the attention of the responsible Examiner/Specialist and Group Manager. Table 4.0 should be annotated to show the Examiner/Specialist and Group Manager have been notified. Where a Statute Control File does not exist, but the employer’s name is listed on Table 4.0, the Group Secretary, or Group Manager's designee, should locate the case and do the following:

Table 4.0 should be given to the Group Manager after the Group Secretary, or Group Manager's designee, duties have been performed so that the Group Manager can perform the monthly review of statute control. To work the report correctly, the Group Manager must ensure the following tasks are performed prior to receipt of the following months report:

To update the database:

If the correct date is actually earlier than the date on the AIMS database, follow the procedures below to correct an incorrect Statute of Limitations Date:

The AIMS database must be updated for the statute date because:

Table 11.0 (Report Number ARP 8640) is an inventory status report that is produced monthly by the Ogden Campus. It is used to monitor inventory within groups. The report contains the following information: name of taxpayer, EIN/SSN, plan number, tax period, plan type, form number, source code, Examiner/Specialist number, status code and the status code date.

When a MF request for AIMS establishment is input via the terminal, a TC 424 is processed to the MF. If the TC 424 is a reject, e.g., does not match Master File information, the account is not established on the AIMS file. A register of these accounts is generated at Ogden Campus. The register is distributed weekly to each TE/GE Area Office. The rejected accounts are listed alphabetically by Employee Group Code for cases assigned to groups in the Area Offices.

The first line on each rejected item contains information from the MF highlighting the error condition encountered and as much other information as available. The second line of information contains information from the AIMS database at the time the rejected item was received.

The Reject Code is comprised of four digits. The first 3 digits are the Unpostable Code (UPC) and the fourth digit is the Reason Code (RC). All reject codes can be found in Document 6209, ADP and IDRS Information. Also, refer to IRM Part 4, Examining Process, for additional information on resolving unpostables. If not available, contact the AIMS Coordinator in the area office.

Changes to an employer account at the EPMF are reported to the TE/GE function on the AIMS Weekly Update Report. This report notifies TE/GE when, for example: