The Environmental Variable TMSSUSERINHERIT allows an account to be created that has no access, but has an inherit permissions flag.
Allow access inheritance set to True to enable inheritance of other Users access rights
Once that User has been authenticated a command can be sent to the server telling it to copy another User's access list to that empty shell.
The purpose of this feature is to allow one User-ID for Command Line reporting that can inherit another Users access rights to produce reports with appropriate data without having to resort to using the Volume filter (-V)
set TMSSUSERINHERIT=userID