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4.1.25.2
(07-01-2007)
LMSB Workload Delivery and Inventory System (LWIS)
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The LMSB Workload Identification System (LWIS) is used by Industry PSP Analysts to identify returns (workload) for team managers
for LMSB Form 1120, 1120S, 1120F, 1120PC and 1120L and 1065 returns on an "as needed"
basis, resulting in the delivery of "just in time"
inventory for LMSB revenue agents. LWIS is also integrated with the LMSB Image Net (LIN) to deliver .pdf images of returns
when available.
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LWIS is a database program developed in Microsoft Access. Access to the database is available for the LMSB Industry PSP Analysts.
Industry PSPs should contact Operations Support North for the most current version. A screen shot of this application is displayed
in Exhibit 4.1.25-1
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The LWIS database screen is divided into 3 sections (steps):
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Select the return population to review.
This will display return information such as activity code, CIC indicator, foreign indicator, imaged return, form type, industry
code, NAICS code, POD cluster, POD name, POD state, project code, quantile, status code, POD number. The selection is filtered
using drop down buttons.
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Select each return to transfer.
This will display taxpayer name, EIN, TXPD, activity code, status code, foreign indicator, industry code, quantile, DIF/DAS
score, imaged return, MeF
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generate a return request, preview a report, or exit:
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All return orders received from LMSB team managers are filled by Industry PSP Analysts utilizing LWIS. Return orders are filled
with imaged (LIN) and/or paper returns. For electronic return images created from the LMSB Image Network(LIN), a link to imaged
returns will be sent to the manager via e-mail. LWIS generates this e-mail immediately after the PSP Analyst has selected
the returns to fill the return order. For paper returns, a secure e-mail order is submitted to Ogden, which generates a Form
3210, and pulls the returns ordered.
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Operations Support North is responsible for maintaining LWIS. LWIS is updated with current status 08 inventory on a weekly
basis. The information is pulled from the SSIVL. Information on number of returns available on LWIS is also posted to the
Operations Support Web Page.
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LWIS generates a number of useful inventory reports that the Industry PSP Analyst can utilize. Exhibit 4.1.25-1 contains a
screen shot of LWIS. This screen shot lists the available reports in step 3 as shown.
4.1.25.2.1
(07-01-2007)
Electronic Filed Tax Returns
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Electronic filing of tax returns is a key component of modernizing our tax system. LMSB issued temporary regulations that
phase in a requirement that almost all LMSB taxpayers need to file tax returns electronically beginning in 2006.
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The LMSB E-filed tax returns are included on LWIS (LMSB Workload Identification System). The PSP is able to secure e-filed
tax returns via the same methods used to secure paper and imaged filings.
4.1.25.2.2
(07-01-2007)
LMSB Image Network (LIN)
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The LMSB Image Network (LIN) is a system for imaging paper return filings and making them available to the field in an electronic
format through a secure Intranet based system. After the returns are scanned by Statistics of Income (SOI) and updated in
the LMSB Workload Identification System (LWIS), they are available for ordering. This system makes the return image available
for secure viewing and download from status 08 within 90 days of the TC 150 posting and allows "just in time"
inventory to the field
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Ordering LIN returns
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Returns are ordered through the Industry PSPs using current established procedures. Return orders are filled with imaged and/or
paper returns. The process for receiving paper returns remains the same. A link to imaged returns will be sent to the manager
via e-mail.
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Upon receipt of the LIN link/return, managers may assign the return, survey the return before assignment, or retain the return
in unassigned inventory.
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Since both the AIMS and ERCS record will reflect status 08 when the link is transmitted to the manager, the group will not
be able to update ERCS immediately upon receipt. Each Friday AIMS will be updated to reflect status 10 for all imaged returns
sent out that week. ERCS will then be updated to status 10 via the weekly download of AIMS to ERCS (usually run each Sunday).
Monday morning, groups should have full control of all imaged returns sent in the previous week. This process will be automatic,
normally should take no more than 14 days, and requires no action at the group level.
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In those instances where control of an imaged return is needed prior to the automatic update to status 10 (i.e. to allow time
to be charged), current procedures to request the return on ERCS should be followed. This process will update ERCS to the
group’s control while still in status 08 on AIMS, thus generating an AAC Difference report. Once the automatic updates are
complete, the record will be removed from the AAC Difference report.
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Steps for accessing LIN returns
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Authorized personnel will need to have an approved form 5081 to access the LIN system. The returns will be in PDF format and
stamped to identify them as copies.
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Access to returns that have been imaged may be provided electronically through secure messaging in Outlook or by typing the
hyperlink to the return found on the Form 4251.
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Form 4251 is a new form for imaged returns similar to Form 5546, Exam Charge Out Document, and is to be included in the file
in lieu of Form 5546. Form 4251 differs from Form 5546 in that it includes the hyperlink to the imaged return but does not
include prior audit information
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The imaged return is brought into view by following the prompts after clicking on the hyperlink.
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After reviewing the return, personnel may;
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For returns scanned after July 1, 2004, an "ALERT"
page will be inserted for any page that is missing from the original return. ALERTS may not be provided for back up schedules
and attachments that are missing.
Example
: If a foreign tax credit is claimed on the return, there may not be an alert that this form is omitted.
On Forms 1120S, the ALERT page for missing Forms K-1 will be at the end of the file. All other ALERT pages will be in the
same place in the file that the missing page should have been.
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An electronic copy of the envelope in which the return is mailed will not be included in the imaged file. Since the imaged
return is an electronic copy of a filed return, the examination should be conducted using existing guidelines for working
with return copies. This includes guidelines covering protection against statute expirations.
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If it is determined that the original return is needed, it can be requested as a "Follow-Up Request CC AMSTU4"
on Form 5348. This is the procedure that is currently in place for requesting the original of any return that is already
charged to the group
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Access to the imaged return through VPN is not available and personnel must access the return from an IRS POD.
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Security Issues
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An electronic audit trail will be maintained for each person who views or downloads a return image on the LIN server. Electronic
returns require the same level of security as a paper return.
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The restrictions on retention of access to imaged returns and copies of imaged returns are the same as those on paper returns.
Upon completion of a case, you should delete your links to the return and destroy any paper or electronic copies of the return
that you have created.
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Returns that are saved to the hard drive of your computer must be saved in an EFS-encrypted folder. The folder name and files
will be shaded green, indicating encryption.
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Specific information about securing LIN returns is available on the LIN Image Network Homepage
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