This section contains information and procedures for the PSP Support Manager, section chiefs, project/program coordinators (revenue agents and tax compliance officers without an inventory), and clerical staff. PSP users can also be individuals designated as actors — such as revenue agents and tax compliance officers.

The actual instructions for PSP users for ERCS can be found in the ERCS PSP Handbook. The purpose of this section is to provide policy and procedure for the use of ERCS in PSP or similar operations.

In an effort to simplify matters, the use of the word "area" in this section can be assumed to also mean "industry" .

ERCS users in PSP may retrieve information and create reports for any territory or specific AAC in the area. Reports of statistical data for projects, impending statutes, and other priorities can be generated.

PSP clerical staff generally has READ and WRITE permissions on ERCS. They also have permission to access the time reporting section of ERCS to enable them to input time.

ERCS operates on the principle that PSP users should only change data on returns that are assigned to PSP. Consequently, a PSP user may change information only on returns in groups and statuses for which the user has permission. Throughout ERCS, error messages appear when a user attempts to update returns for AAC's for which the user does not have permission.

Because of the potential for 1204 violations, reports generated in PSP that contain any Record of Tax Enforcement Results (ROTER) information are to be shared only at the territory level or higher. In PSP, only the PSP Support Manager and/or project/program coordinator may have access to reports with ROTER information.

Users in PSP must be aware of the potential for UNAX violations from the use of ERCS. As with IDRS and AIMS, data from ERCS should be accessed only for IRS business purposes. No attempt should be made to access the user's SSN or the SSN of their spouse. If the user's or spouse's SSN is entered, the security officer is notified of a possible breach of security. The security officer is also notified if a user attempts to update an employee audit return that the user does not have permission to update.

As employee audits generally originate in PSP, PSP users should be aware of the potential for notification as stated above. READ and WRITE permission should be granted only to those project/program coordinators in PSP with a need to update employee audits.

The purpose for requiring approval authority is to provide an internal control to prevent examiners and managers from ordering tax returns or updating inventory outside their authority. Actions that require approval are:

Project/program coordinators have authority to transfer cases to another AAC and status code without approval. This is because of the project/program coordinators' responsibilities and because they do not have inventories. This is different than group users.

Requests, statute updates, etc., made by clerical personnel in PSP are the same as those for group secretaries, as outlined in Section 5, Group.

The next level of management in PSP approves updates on ERCS made by PSP personnel. Approval authority is delegated to section chiefs in PSP. Second-level approval is delegated to PSP Support Manager.

PSP managers must log onto ERCS frequently to approve/disapprove changes. The updates do not rollup to AIMS until they are approved.

Disapproval of updates causes the items to revert to their prior value(s). Returns with pending approval cannot be transferred or closed. ERCS does not create a "reject" list or otherwise mark disapproved updates. ERCS only lists those transactions that are pending approval and what the updated value will be when approved.