Print last name first to facilitate filing in area offices.

Enter the applicable AIMS Assignee Code (AAC). (See Exhibit 4.9.2–1) Following the AAC enter a four digit control number. This number in conjunction with the AAC will be used to identify the document when using SETTS for transmitting the data. The last four digits must be unique for each document. For ERCS users, this is the employee ID number.

Enter the year and month of the reporting cycle covered by the report, the month of the last day of the reporting cycle. Use a six digit code in this item. The first four digits designate the year and the last two digits, the month, e.g., February 2003 is 200302

Enter grade classification in effect on the last day covered by the report.

Enter the Primary, Secondary and Employee Group code designations. The AAC consists of twelve digits. The first 3 digits will identify the Primary Business Code. The next 5 digits represent the Secondary Business Code. The last 4 digits represent the Employee Group Code.

Enter the position code designation of three digits. (See Exhibit 4.9.2–2 for a list of valid Position Codes.) The first digit identifies the major position category. Code 1 has been established for revenue agents, Code 2 for tax auditors. The remaining two digits identify the specific technical position. Position Code 301 has been established for Audit Accounting Aides, 327 for Tax Examiners and 213 for Revenue Officer Examiners.

The position to which the employee is formally assigned will determine the position code designation. Thus, only one position code will be applicable, regardless of the nature of duties performed.

When "Cadres" under the Management Careers Program are assigned as an Assistant to any of the positions listed above, they are to use the position code applicable to that position (e.g., Assistant to Group Manager would use Code 120, and Assistant to Territory Manager would use Code 101). "Cadre" assigned as Industry/DFO/Area will use Code 130.

Position Codes which correspond to "management" are restricted from applying time on cases. Valid activity codes for these position codes will be activity codes greater than 600.

Revenue Officer Examiners, Position Code 213, are individuals who have received the same employment tax training as Revenue Agents and Tax Compliance Officers

Tax Examiners, Position Code 327 are individuals conducting examinations, usually through correspondence audits, who are not classified as Revenue Agents, Tax Compliance Officers, Audit Accounting Aides, Revenue Offices Examiners or Co-op’s.

Dyed Diesel Fuel Inspectors, Position Code 180, are individuals responsible for compliance with the laws and regulations regarding dyed diesel fuel and its inspection.

A two digit number to identify the status of an employee.

Duplicate Employee is the two digit numeric number assigned by the Industry/Area office for the purpose of identifying a duplicate timesheets for an individual. Codes 00 & 01 are valid. Code 00 must be valid for all areas for the purpose of employees filing two Forms 4502. Code 00 will be used on one of the two timesheets so that the employee will not be counted twice.

Enter the page number in the upper right hand corner of each timesheets. When there are more than 4 pages, consolidate all the entries before sending the form to the SETTS Coordinator. When two to four pages are used the cumulative total of all pages for part 1 will be entered on page 1 only. Parts II and III will not be completed for page 2 through 4. If there is a change in the AIMS Assignee Code during the reporting cycle, submit only one timesheet Assignee Code for the position assignment at the end of the reporting cycle. If there is a change in the position code during the reporting cycle, submit two reports. The report for the end of the cycle will have the new position code in item 7 and a DUP EMP number in Item 8. The report for the beginning of the cycle will have the previous position code in Item 7 and 00 (zeros) in Item 8.

Revenue agents will enter the TIN (Taxpayer Identification Number), or name of the taxpayer to which case time will be charged. The taxpayer’s name is entered separately for each year having a different activity code. In special enforcement cases the agent will enter an appropriate identification symbol (in lieu of the taxpayer’s name) for each taxpayer. Tax Compliance Officers and audit accounting aides are not required to enter the name of specific taxpayers in column (a). However, tax Compliance Officers may make entries in this column at the beginning of the reporting cycle for a description of the most frequently used activity codes.

Revenue agents will enter the number of months in process for each examination in the space provided. Areas using ERCS will have number of days in process printed on Agent Input Document.

Enter separately each tax year or period which has a different examination activity code. Two years having the same activity code may be entered on the same line with both years being shown in this column. Format is YYYYMM where YYYY is year and MM is month.

Revenue agents will enter the total examination time accumulated on cases still in process at the close of the preceding month and time transferred in as explained below.

Open cases transferred to a field examiner will be one of two categories:

If the transferring examiner charged time to a direct examination code, the receiving examiner will enter the transferred time in " Opening Inventory" column (c).

Enter the time for each day on the appropriate lines for the activities performed. Quarter of hours are now permitted for employees submitting timesheets. It is requested that for 15 minutes, .3 be entered, for 30 minutes .5 be entered and for 45 minutes .7 be entered. Therefore, if an employee has applied 1 hours and 45 minutes the entry would be 1.7. Entries in column (d) should be made daily and must total the hours worked in whole hours. Detailed instructions for reporting time by type of activity are set forth below.

Revenue agents will charge their direct examination time to specific cases worked. Tax Compliance Offices, revenue officers, tax examiners, and audit accounting aides will charge their time to broad direct examination activities. If a tax Compliance Officer auditor devotes an entire day to examining several returns which are of the same type, only one entry (using the appropriate activity code) will be used to record the total time for that day. Likewise, only one entry is required for an audit accounting aide spending a full day assisting in the examination of several returns of same type and same duty.

Enter the total of the entries made in column (d) during the reporting cycle.

If, because of rounding the total of the amounts shown in column (e) does not equal the total hours of the reporting cycle (number of workdays multiplied by eight), necessary adjustment should be made to direct examination time in column (e) of Part I.

The total of column (e) does not include holidays or any day declared a non-work day by the President. Employees in the Washington, D.C. area will consider Inauguration Day as Administrative Leave (Activity Code 830) and accordingly count it a workday.

Enter the net of the entries made in column (d) for " AWS" (Code 860) during the reporting cycle in this column. The net result will be either a positive or negative figure.

Traditionally activity codes 001–599 have been established to identify direct examination time. (See Exhibit 4.9.1–1) These three digit codes, which identify the type and class of return being examined MUST always be followed by another three digit code which identifies programming monitoring, category and special feature. Thus, all direct examination time must be reported with a six digit code. Activity codes 600 through 905 have been established to identify all non-examination time and are not followed by any codes. However beginning in FY03 DET has been reclassified as DCT.

A valid Primary Business Code other than your own Primary Business Code in Column G identifies support work being performed for another Industry/Area. When support work is being performed for another Industry/Area, that Industry/Area’s office code will be entered in Column G of timesheets. There will never be a time when an Industry/Area will enter it’s own Industry/Area office code in Column G.

Specialists and non-CEP examiners will charge direct examination time such as collateral reports, engineer valuations, and computer audit specialist reviews performed on non-CEP returns charged to other areas to the activity code of the non-CEP return with the appropriate fourth, fifth and sixth digits. In column (g) DET Other PBC of timesheet, the specialists and non-CEP examiners will enter the PBC number the work is being performed for to indicate the work was performed for another PBC.

Examiners working on CEP cases will charge both primary and support work to the activity code of the CEP return with the appropriate fourth, fifth and sixth digits. In column (g) DET Other PBC of the timesheet number the work is being performed for will be entered for work performed for another PBC.

Support time is carried in column (h) until the support work is completed. When the support work is completed, the time is closed in column (i) of timesheet and the person charged with the return is notified. The person charged with the return charges the support time in column (c) of timesheets.

At the end of the reporting cycle, examiners will total the time charged to each return still in process of examination, and enter it in this column. The entry here will be the total of entries in columns (c) and (e) for cases still in process. This entry represents work in process at the close of the reporting cycle.

If the Form 4502 is being transmitted for a prior month remember to leave Column H, Open Returns, (Form 4502) blank.

On completion of an examination, enter the total time charged to the case. The entry here will be the total of entries in columns (c) and (e) for cases closed during the reporting cycle and will equal the total time to be entered on Form 5344.

Also enter in this column the total time spent on cases transferred to another area.

Enter time charged as support work in this column when support work is completed. Be sure to report this time to the person charged with the return so that it is properly recorded in the other area.