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IRS Audits

Chapter 7. Examination Returns Control System (ERCS)

Section 8. Case Processing Support

4.7.8  Case Processing Support

4.7.8.1  (10-01-2003)
Overview

  1. This section contains information and procedures for the territory managers, support managers, tax examiners with and without inventory, and clerical staff.

  2. The actual instructions for Case Processing Support users for ERCS can be found in the ERCS ESP Handbook. The purpose of this section is to provide policy and procedures for the use of ERCS in Case Processing Support.

4.7.8.1.1  (10-01-2003)
Case Processing Support User Capabilities

  1. Case Processing Support users can:

    1. Generate reports of returns in Case Processing Support statuses,

    2. Research/display records,

    3. Update records in Case Processing Support status,

    4. Print forms 895,

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

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

    7. Generate a document transmittal.

     

4.7.8.1.2  (10-01-2003)
Case Processing Support User Position Codes

  1. Case Processing Support users generally utilize position codes 302 - 310 and 400.

4.7.8.2  (10-01-2003)
Security

  1. Case Processing Support staff generally have READ and WRITE permissions on ERCS.

    Note:

    Tax examiners, assigned an inventory of cases to audit, should not have WRITE permission on ERCS. These individuals are generally referred to as " Correspondence Tax Examiners" . This limitation is an internal control to prevent tax examiners from ordering tax returns or updating inventory outside their authority.

     

  2. ERCS operates on the principle that users should only change data on assigned returns. Consequently, a Case Processing Support user may change information only on returns in Case Processing Support 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 Case Processing Support that contain any Record of Tax Enforcement (ROTER) information are to be shared only at the territory level or higher. In Case Processing Support, only the Case Processing Support manager 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 Case Processing Support 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.

4.7.8.3  (10-01-2003)
Approval Authority

  1. The purpose for requiring approval authority is to control technical employees and group managers from ordering tax returns or updating inventory. Updates by users in Case Processing Support that require approval by the next level authority are:

    • Updating of the statute of limitations

    • Short closing of cases (when ERCS will generate AIMS CC AMSOC)

    • Requisitioning returns

     

  2. Case Processing Support users have authority to transfer returns to another AAC and update status codes without approval. This is because of Case Processing Support's functional responsibilities.

  3. Case Processing Support managers must log onto ERCS frequently to approve/disapprove changes. These updates do not roll up to AIMS until they are approved.

  4. Disapproval of updates cause 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.

4.7.8.4  (10-01-2003)
Role and Responsibilities of Case Processing Support Manager and Managers

  1. Responsibilities of the Case Processing Support Manager/managers include, but are not limited to:

    1. Ensuring work is evenly distributed among Case Processing Support users,

    2. Ensuring Case Processing Support users timely and accurately input required data to ERCS,

    3. Ensuring users timely and accurately resolve