This IRM is the primary, official source of IRS instructions to ISRP Clerk Supervisory staff. The use of this IRM is for the administration, organization, and operation of the ISRP program. It details procedures, instructions and guidelines for the daily operations for ISRP divisions and functions.

The Budget and Accounting Act of 1950 requires the heads of each department and agency to set up and support adequate systems of internal controls.

The amendment of the act in 1982 with the Federal Manager's Financial Integrity Act (FMFIA) Public Law 97–255 requires:

Mail Management Data Conversion handles the information in this IRM.

The Director of Submission Processing handles policy related to this IRM.

The Field Director and Supervisor’s Operation Manager has the primary responsibility for monitoring and tracking ISRP system workflow and processing and employee monitoring and tracking.

Program Reports: This IRM instructs managerial staff (SOPs) in retrieving ISRP system data on the employees which report to them.

Program Effectiveness: Supervisory Operators properly monitor reports to ensure accuracy of subsidiary or individual records maintained in the operating unit to determine effectiveness. Any data balancing issues encountered are successfully resolved.

The Elevated Access Management Section (EAMS) manages all ISRP user accounts to activate new accounts, reinstate disabled accounts, and deactivate accounts by using the Business Entitlement Access Request System (BEARS) process.

This IRM supplies instructions to support internal controls for ISRP Supervisor Operator’s Management Reports.

Management has the primary responsibility for providing a system. All personnel have a responsibility for understanding and ensuring internal controls are functioning as intended.

The goal is to maintain a reasonable balance in the IRS’s systems of internal control. When properly applied, internal controls improve effectiveness and make work easier.

Headquarters or another part of the IRS office area may request changes to work procedures due to error situations, imperfections in operating methods or modification to instructions. If this occurs, the supervisory personnel are responsible to follow up and see that changes are implemented.

To aid you in carrying out your internal control responsibilities, below is a listing of a condensed version of the key standards of controls developed by the General Accounting Office (GAO).

For a comprehensive listing of acronyms, terms and definitions found in this IRM section, please see the table below.

IRM 1.4, Resource Guide for Managers

IRM 3.24.202.4, Management Reports

Exhibit 3.24.202-1, Questions & Answers (Q&A) for Supervisors

Exhibit 3.24.202-2, ISRP Manager’s Reference Guide

Exhibit 3.24.202-3, ISRP Manager’s Report Guide

IRM deviations must be sent in writing following instructions from IRM 1.11.2.2, Internal Management Document System - Internal Revenue Manual Process, IRM Standards, and elevated through appropriate channels for executive approval.

IRMs are located on the Servicewide Electronic Research Program (SERP) at the following site http://serp.enterprise.irs.gov/homepage.html. Specific instructional links are available on the IMF Data Conversion Research Portal found at http://serp.enterprise.irs.gov/databases/portals/sp/imf/data-conversion/data-conversion.html.

The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting per taxpayer rights. See IRC 7803(a)(3) and the following site for additional information about the Taxpayer Bill of Rights, https://www.irs.gov/taxpayer-bill-of-rights.

When working overtime during a weekend, holiday, or on a day that is typically outside the scope of a normal workday (e.g., working a Friday night for a Sunday - Thursday shift), the need for End Of Day (EOD) processing may exist. Successful posting is dependent on each Site’s Data Conversion Operation (DCO) notifying Enterprise Operations (EOps) when EOD processing is necessary. EOD processing affects ISRP downstream processing and various other support functions.

Once DCO determines the need for ISRP EOD processing, the site must supply notification as outlined below.

The Elevated Access Management Section (EAMS) manages all ISRP user accounts to activate new accounts, reinstate disabled accounts and deactivate accounts by using the BEARS process.

Notify EAMS staff via email at &IT ACIOEOPS-SOSD-AMB-ISRP if you have unforeseen recalls or return to duty (RTD) via e-mail to allow EAMS to schedule appropriate staff. Send all new hire and RTD schedules by site to EAMS as soon as they are available to inform EAMS of an increase in ISRP account related activities.

The Incident ticket process is used to unlock accounts/reset passwords and request Supervisory Operator group reassignments. Follow the steps below to open a ticket:

The Incident process for ISRP Hardware Issues is as follows:

The Incident process for ISRP Software Issues is as follows:

To ensure refunds of one hundred million dollars or more are expedited and handled efficiently, follow these procedures:

To help ensure manual refunds are handled efficiently and prompt, follow these procedures:

Once profiled as a Supervisor, access the Supervisory Functions Window by selecting the Windows key → ISRP folder → Supervisory Functions. While it has the basic features of a Windows application, these features are customized in ISRP. The following paragraphs describe the functions on the Supervisory Functions window.

For Programs 15501 and 45501, Form 3753 Manual Refund Posting Voucher, identified by a TC 840 in the Batch Header, Key Verification (KV) must be set at 100% prior to a Clerk entering the batch of work due to the high volume of errors and the fallout rate for the schedule number (SCH#).

This section provides instructions for Key Verification.

Occasionally, blocks in ISRP will become "locked" . That is, the EOP cannot enter any data or RESUME original entry of the block. Two situations which will cause a locked block are:

Releasing a block makes a block available for further processing. It does not delete any data or the Document Locator Number (DLN).

Purging a block removes all block data from ISRP. Only the OPSTATS data related to the EOP who entered the block will remain. This is the only way to purge a DLN for re-use within the system. When a block is rejected, the DLN is not immediately made available for re-use. It will be available for re-use after End of Shift is run. Only this Supervisory Function, "Purge Block" option, makes the DLN available for re-use. Extreme care must be taken in purging and releasing blocks to ensure that the block is in the desired status after this process.

The following table will help you to determine the status of a block within the ISRP system. This table will also help in determining the status of blocks on the age list. The numbers refer to the related block status number. Numbers are provided so that the correct number/status can be reported to the Systems Administrator (SA) if you have trouble purging/releasing the block. "block_status_num" is the title of the column in the ISRP database.

Blocks which are in the following statuses cannot be purged or released:

Automatic Report -Automatically generated and printed report in the computer room as part of the End of Shift/Day processing.

Batch - Cart batch number. Generated from Receipt and Control Operation. Contains blocks of documents.

Block Document Locator Number - Twelve-digit prefix to identify a block.

Blocks Completed Production - A listing of all blocks in the current inventory that have completed OE/KV, and Data Edit and Validation (DED01) formatting. Does "not" show that blocks were posted to good tape.

Consolidated OPSTATS - Report showing operator statistics for all programs and operators from a single shift.

Document Count - Number of documents in a block. For reporting purposes, and for document counts in OPSTATS, the block header will be counted in the block document total. The header will not be counted as a document for down-stream (legacy) processing.

Edit Block Proof List - Blocks successfully processed by DED01, and sent on to good tape to GMF.

End of Day - Processing period which occurs after the end of shift processing for the last shift of the day and prior to the start of the first shift of the next day.

End of Shift - Processing period that occurs after all work for a single shift has been completed and prior to the start of the next shift for the day. The end of shift is the process to prepare data for input to downstream processing.

Format Parameter Package Validation - DED01 process in which blocks are formatted prior to being put on to good tape.

Header - For reports, standard header information consists of:

Invalid Blocks - All blocks in the current inventory that have completed original entry and key verification, but failed the DED01 formatting process. These blocks will have a status of 12.

On Demand Reports - Reports that can be created by an operator, supervisor, or systems administrator on request. Report is displayed on a workstation with a print option. Printing is accomplished by a printer located on the floor. The entry operator can access only one on-demand report — OPSTATS. It is displayed within the application. Supervisors and Systems Administrators can access various reports, displayed in a Windows environment.

Processing Complete - Status of blocks which indicates that the blocks were formatted successfully and were put on good tape.

Segmented Report - Reports which contain more data than can fit on one page. Pages will be displayed in a repeating fashion, grouped by a unique characteristic.

Automatic reports are generated by the system. They are made available to the SOPs at the beginning of the following shift. (SAs must run end of shift for the reports to generate). Automatic reports and their related Program/Run/File numbers.

On-Demand reports are created upon request and displayed at the workstation, with a print option. Following are the available On-Demand reports, and their related numbers and who may access report.

To view an on-demand report, select Reports from the SOP window. A drop-down menu will appear. You can then select the desired report from the menu. Select OK when the report dialog box indicates the report is ready.

Once you have accessed the report, you may print it. To print the full report (not just what is shown on the window), take the following actions:

You can save an on-demand report you have created by selecting File→Save As. Enter a preferred name, and select Save or Enter. To access the file you saved, select File→Save As, and select the file. Select Open to view the file. To save space in your directory, delete the saved files that are no longer needed. To do this select the file, and select Delete.

The SuperSOP utility provides ISRP supervisors with the ability to generate a batch status report in various formats. The report will query the inventory database for batches, status, and the EOP data. The report can be sorted in a variety of formats. This utility may be used as needed but should be checked to ensure blocks are in the anticipated status. This report opens in a browser window and is a "snapshot" of the data at the time the report was selected. To see updated information, you must refresh the report by clicking "View Report" again or pressing the "refresh" rounded arrow on the toolbar, or pressing <Ctrl> + <R>.

Locked blocks will appear in the last status before they were locked.

A SOP purge removes a block immediately.