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IRS Audits

Chapter 7. Examination Returns Control System (ERCS)

Section 5. Group

4.7.5  Group

4.7.5.1  (10-01-2003)
Overview

  1. This section contains information and procedures for and group managers, audit accounting aides, group secretaries, and group clerks. Group users are also individuals designated as actors — such as revenue agents, tax compliance officers, tax examiners, etc.

  2. The actual instructions for group users for ERCS can be found in the Examination Returns Control System Group Handbook. The purpose of this section is to provide policy and procedure for the use of ERCS in the group.

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

4.7.5.1.1  (10-01-2003)
Group User Capabilities

  1. Group users can:

    1. Generate reports for the AAC(s) which they have permission,

    2. Research/display records,

    3. Add records for the AAC(s) which they have permission,

    4. Update records for the AAC(s) which they have permission,

    5. Print forms 895,

    6. Close records for the AAC(s) which they have permission,

    7. Update employee information for employees in their authorized AAC(s),

    8. Input SETTS time for employees in their authorized AAC(s), and

    9. Generate a document transmittal.

     

4.7.5.1.2  (10-01-2003)
Group User Position Codes

  1. Field group users generally utilize position codes 110 – 115, 119 – 121, 124, 151, 155, 170, and 199.

  2. Tax compliance office group users generally utilize position codes 210, 213, 220, and 299.

  3. Field and tax compliance office group users may also utilize position code 301, 327, and 400.

4.7.5.2  (10-01-2003)
Levels of Permissions

  1. Levels of access that may be granted to ERCS users are:

    1. READ,

    2. WRITE (update capability),

    3. FIRST LEVEL approval,

    4. SECOND LEVEL approval, and/or

    5. BACKUP approval.

     

4.7.5.2.1  (10-01-2003)
Permission to Update Employee Records

  1. The user may add or update any employee record if the employee is assigned to an AAC in which the user has WRITE permission.

4.7.5.2.2  (10-01-2003)
Permission to Add/Update Return Information

  1. Permission to add or update return information is determined by the AAC and status codes on the return.

  2. Group users must have WRITE permission for the AAC(s). The status code must be a group status code.

4.7.5.2.3  (10-01-2003)
Actions Requiring Approval

  1. The following changes, that will result in AIMS being updated, require the group manager's approval on ERCS:

    1. Requisitions (collaterals, penalty case, and no return DET cases are excluded) (CC AM424),

    2. Non-master controls (CC AMNON),

    3. Statute of limitations updates (CC AMSTU), and

    4. Short closures (CC AMSOC).

     

  2. If any of the above AIMS updates are input by a group manager, ERCS will require approval by a second level approver. The second level approver is generally the territory manager of the group manager.

  3. The following changes require the group manager's approval when the input is done by a group user other than a group manager:

    1. Employee ID updates,

    2. AAC updates, and

    3. Updates to status codes 10 through 18 (10 to 12 excluded).

     

4.7.5.2.4  (07-31-2000)
Appearance of Changes on ERCS

  1. Changes input to ERCS are immediately reflected on all the ERCS screens. However, items being changed which require managerial approval will reflect a letter "P" , next to the item until such approval is granted. The "P" denotes " Pending" managerial approval.

    IF THE CHANGE IS: THEN:
       
    Approved the "P" is systemically removed and the AIMS change is scheduled so the proper command code will be transmitted the next time IDRS uploading is run.
       
    Disapproved the "P" is systemically removed and the values on ERCS are restored to the prior value.

     

4.7.5.3  (07-31-2000)
Approving/Disapproving Actions

  1. Certain actions require approval/disapproval systemically on ERCS.

4.7.5.3.1  (10-01-2003)
How to Approve/Disapprove Actions

  1. Upon logging onto ERCS, the manager will be alerted with the message, "Pending Updates and Requisitions need