This section provides an overview of the Examination Returns Control System (ERCS), which is an automated inventory management system. It is used for controlling tax returns and technical time charges from the time returns arrive in the operating division until they are closed on the Audit Information Management System (AIMS). Through the use of an interactive menu-driven program, records can be requested, assigned/reassigned, updated, and closed in a database.

ERCS is utilized by employees in SB/SE and LMSB. Future users include employees in W&I as well as TEGE.

ERCS permits managers to assign returns in process and monitor direct examination time.

ERCS can be used to control work that is not controlled on AIMS, such as preparer penalties, Taxpayer Advocate cases, certain non-return Direct Examination Codes, etc.

ERCS has action and purge codes to allow Tax Compliance Officer (TCO) Managers and TCO's to better schedule inventories by identifying the next action and the date the action will occur on every return.

ERCS provides managers of groups, as well as managers in Case Processing Support (ESP), PSP Support (PSP), and Technical Services (QMS), with numerous reports to monitor inventory. ERCS assists managers track statute information, manage inventory by group or examiner, monitor time applied, conduct workload reviews, and determine what type of cases need to be requested. ERCS produces and controls Form 895, Notice of Statute Expiration, thus organizing statute controls to supplement AIMS Tables 4.0/4.1. Section 6, Reports, of this handbook, describes the various inventory, time analysis, monitoring, count, statute expiration, and office audit reports.

ERCS downloads data and reconciles it with the AIMS database weekly. ERCS uploads return requests and updates to AIMS on a daily basis, eliminating duplicate key entries. ERCS contains many fields in addition to those on AIMS to provide expanded management capabilities.

ERCS allows monitoring of staffing through the capture of Form 4502, Examination Technical Time Report, and Form 4606, Daily Activity Record, data. The data is rolled up via the Summary Examination Time Transmission System (SETTS) to the Detroit Computing Center (DCC).

ERCS contains the Statistical Sampling Inventory Validation Listing (SSIVL). The SSIVL program takes a download of the AIMS database and converts it into an Access database. Area AIMS Coordinators have the capability to generate 100% validation lists, validation lists using a sampling technique, and numerous inventory reports for each of their areas.

The ERCS International download program extracts information from the ERCS database for all returns with international features. The output is provided weekly to the Director, Compliance.

Data is exchanged between ERCS and the Midwest Automated Compliance System (MACS). Data regarding returns selected for Examination using MACS is uploaded to ERCS, eliminating dual input of requisitions. Data regarding returns under examination is downloaded to MACS, eliminating the need for classifiers to spend time on returns already being examined.

Programmers located in the Charlotte Development Center (CDC) maintain ERCS. Modernization, Information Technology and Security Services (MITS) administrators maintain computers.

ERCS was initiated in 1983 as a district automation project in the former Greensboro District. In 1984, ERCS was implemented in the first Examination group in Charlotte, North Carolina.

Final ERCS implementation Servicewide occurred in 1999.

ERCS operates on a SUN minicomputer using the SUN UNIX operating system. The SUN is located in the Tennessee Computing Center in Memphis, Tennessee. This system houses the databases for all the operating divisions using ERCS.

The ERCS software is Informix-On Line V9.2.

ERCS was designed to use local files to allow the program versatility. Each SB/SE area and LMSB has its own set of local files.

The ERCS Hotline is supported by the ERCS staff Monday through Friday between the hours of 8:30 a.m. through 4:30 p.m. EST.