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IRS Audits

Chapter 7. Examination Returns Control System (ERCS)

Section 7. Technical Services Staff

4.7.7  Technical Services Staff

4.7.7.1  (10-01-2003)
Overview

  1. This section contains information and procedures for the territory managers, Technical Services managers, section chiefs, reviewers (revenue agents and tax compliance officers without an inventory), and clerical staff. Review (hereinafter referred to as Technical Services) users are also individuals designated actors — such as revenue agents and tax compliance officers.

  2. The actual instructions for Technical Services users for ERCS can be found in the ERCS Review Handbook. The purpose of this chapter is to provide policy and procedure for the use of ERCS in Technical Services or similar operations.

4.7.7.1.1  (10-01-2003)
Technical Services User Capabilities

  1. Technical Services users can:

    1. Generate reports in various Technical Services status codes; i.e., 20, 23, 24, 25, etc.,

    2. Research/display records,

    3. Update records in Technical Services status codes,

    4. Print forms 895,

    5. Close records for the status code which they have permission,

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

    7. Input SETTS time for employees in their authorized Technical Services AAC(s), and

    8. Generate a document transmittal.

     

4.7.7.1.2  (10-01-2003)
Technical Services User Position Codes

  1. Technical Services users generally utilize position codes 103, 106, 118, 206, 218, 301, and 400.

4.7.7.2  (10-01-2003)
Security

  1. Clerical staff in Technical Services generally have READ and WRITE permissions on ERCS. These same employees also have permission to access the time reporting section of ERCS to enable them to input time.

  2. ERCS operates on the principle that users should only change data on assigned returns. Consequently, a Technical Services user may change information only on returns in Technical Services status codes. Throughout ERCS, error messages appear when a user attempts to update returns for AAC's or status codes for which the user does not have permission.

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

    Note:

    IRM 1.5, Managing Statistics in a Balanced Measurement System Handbook, provides further guidelines for the appropriate use of statistics by managers and employees.

     

  4. Users in Technical Services 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 own SSN or that of a spouse. If the user's personal SSN or that of a spouse 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.

4.7.7.3  (10-01-2003)
Approval Authority

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

    • Updating of the statute of limitations

    • Closing cases

    • Requisitioning returns

     

  2. Reviewers have authority to transfer returns to another AAC and status code without approval. This is because of the reviewers' responsibilities and because they do not have inventories. This is different than group users.

  3. Approval for clerical personnel in Technical Services are the same as those for group secretaries, as outlined in the Section 5, Group, in this handbook.

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

  5. Technical Services managers must log onto ERCS frequently to approve/disapprove changes. These updates do not roll up to AIMS until they are approved.

  6. 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.

4.7.7.4  (10-01-2003)
Role and Responsibilities of Technical Services Manager Staff/Section

  1. Responsibilities of the Technical Services Manager Staff/Section