2.3.15  Command Code ENMOD

Manual Transmittal

December 04, 2013

Purpose

(1) This transmits revised IRM 2.3.15, IDRS Terminal Responses, Command Code ENMOD.

Material Changes

(1) Added new literal "PARENT-EIN>" and its associated value when significant on CC ENMOD:

See Exhibit 2.3.15-9.

Effect on Other Documents

IRM 2.3.15, dated November 19, 2012, is superseded.

Audience

LB&I, SB/SE, TE/GE, W&I.

Effective Date

(01-01-2014)

Terence V. Milholland
Chief Technology Officer

2.3.15.1  (01-01-2000)
Entity Research (ENMOD)

  1. This Command Code is designed to provide name, address and other entity information from an input of the taxpayer identification number (TIN). It serves as a preceding step for keying command codes:

    • ENREQ

    • EOCHG

    • EOREQ

    • BNCHG

    • INCHG

    • EOCHG

    • ESIGND

    • ESIGNT

    • ESIGNU

  2. There may also be a variance in display for each type of entity modules. These displays are:

    • IMF—Individual Master File

    • BMF—Business Master File

    • NMF—Non Master File

    • IRAF—Individual Retirement Account File

    • EPMF—Employee Plan Master File

2.3.15.2  (01-01-2000)
Types of Entity Modules

  1. The different types of Entity Modules are as follows:

    1. Full Entity Module—This is an account for which at least one tax module is present on the TIF, or has been newly established within the last 15 months.

    2. ERAS ENTITY MODULE—(BMF, EPMF) This is a newly assigned EIN account which has not yet posted to the Master File. The record is comprised of Name and Address information, additional fields listed under Abbreviated Entities and data unique to ERAS, (Input Cycle ERAS Notice Indicator, Return Code, Tax Period, Wages Paid Date and Business Operational Date).

    3. Memo Entity Module (IMF/IRAF/BMF/EPMF)—There are two types of memo accounts. Memo entities are retained on IDRS for eleven weeks. They are the Resequence account which results from a completed merge. A " DI" TC 026 will be present for this type of acct. The Deleted account results from the deletion of the account from the master file as a result of TC020. A "RS" TC 903 will be displayed as a result of this action. Also the message "MEMO ENTITY" will be displayed on the screen.

    4. Dummy Entity Module—A dummy entity module may be present as the result of CC ACTON, CC ENREQ, or other activity. The message " DUMMY ENTITY" will be displayed on the screen.

    5. Partial Entity Module—A partial entity is one for which Name and Address data is not present on IDRS. The message "NO CURRENT NAME LINE/ADDR" with account will be displayed on the screen.

2.3.15.3  (01-01-2000)
Inquiry Responses for Command Code ENMOD

  1. After the initial inquiry, subsequent inquiries, by Command Codes (TXMOD and ACTON), for the same taxpayer do not require re-entry of the TIN. For example: CC ENMOD input after CC TXMOD requires only Command and Entry Code to obtain response.

2.3.15.4  (01-01-2000)
ENMOD Responses

  1. The response to Command Code ENMOD is divided into six sections. These sections will appear in this order. If one section is not applicable for the account, the subsequent sections will present immediately following the last filled Section.

    1. Section 1—ESTABLISHED ENTITY DATA SECTION: This will be present for all cases on IDRS. If the data element for specific information is not present, blanks will appear.

    2. Section 2—PRIOR YEAR NAME LINES: IMF, IRAF, & BMF SSN only—Name line data, for other than the current tax period, will be displayed with the applicable Filing Status Code and Spouse's SSN.

    3. Section 3—POSTED ENTITY TRANSACTION SECTION.

    4. Section 4—PENDING ENTITY TRANSACTION SECTION: This section will be present only if the account has a pending entity transaction.

    5. Section 5—ENTITY NOTICE SECTION: This section will be present only if the Taxpayer has been subject to entity notices.

    6. Section 6—CONTROL AND HISTORY DATA SECTION: If applicable will be shown as the final Section. Format will be the same as CC TXMOD Control and History Data Section.

2.3.15.5  (01-01-2004)
Terminal Response (Error Messages) from CC ENMOD

  1. INVALID TIN AND FS—TIN/File Source does not meet standard validity checks. Correct and re-enter.

  2. xTIF NOT AVAILABLE—File indicated is not available (x-B, I or Z).

  3. SYSTEM ERROR ON ACCESS/UPDATE-NNNNNN—Irrecoverable error when attempting to find account on the file NNNNNN is error code. Notify RPA.

  4. NO DATA-REVERSE VALIDITY FOUND—No data is available for the validity requested but data is present for the opposite validity. Re-input ENMOD with the opposite validity of the original inquiry.

  5. SYSTEM ERROR-REENTER-NNNNNN—Temporary error condition exists. NNNNNN is error code. Re-enter.

  6. NO DATA FOUND ON THE TIF —The requested data is not present at the TIF, but the National Account Index (NAI) database.

Exhibit 2.3.15-1 
ENMOD Request

Input Display

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Record Element Description

Item Line Description
1 1 COMMAND CODE—ENMOD
2 1 COMMAND CODE DEFINER—blank or "A" . If "A" is entered and ENMOD detects that there is "NO DATA AVAILABLE" on the Taxpayer Information File, ENMOD will default automatically to the AMDIS Command code, which will search for the same account number on the AIMS file. This saves the operator from entering the two command codes separately, in this instance only.
3 1 TIN AND FILE SOURCE—Must meet standard validity checks.

Exhibit 2.3.15-2 
ENMOD—IMF Display

Screen Display:

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Record Element Description

Line Item Description
1 1 COMMAND CODE—ENMOD
  2 COMMAND CODE DEFINER— blank or "A" .
  3 TIN and FILE SOURCE—TIN is nnn-nn-nnnn. File Source is *—invalid, or blank—valid.
  4 BOD-CD (BUSINESS OPERATIONAL DIVISION) NN
  5 BOD-CLIENT-CD NN
  6 NAME CONTROL or CHECK DIGITS.
  7 REVERSE VALIDITY INDICATOR—blank or *. If asterisk is present, it indicates account is also present under the opposite validity.
  8 DAILY-PROCESSING-INDICATOR— "DAILY" will be displayed when account qualifies for daily processing.
  9 PDT/KITA/HSTG CODE—"*PDT" will be displayed for tax accounts identified as Potentially Dangerous Taxpayer, "KITA" will be displayed for tax accounts identified as belonging to individuals killed in Terrorist Action, " HSTG" will be displayed for tax accounts identified as belonging to individuals taken Hostage in some form of Terrorist Action.
2 1–2 CROSS REFERENCE SSN AND VALIDITY—*=Invalid, blank= Valid.
  3 CAF INDICATOR— If the present value is "C" , indicating an authorized representative for at least one tax period. For further information input Command Code CFINQ.
  4 If present ENMOD will display the following Literals,
PL = PRIOR NAME LINES;
PT = POSTED TRANSACTIONS;
PN = PENDING TRANSACTION
CH = CONTROL HISTORY LINES;
AH = ACTION HISTORY LINES;
NH = NOTICE HISTORY LINES.
  5 SCRAMBLED SSN INDICATOR—
    BLANK—No scrambled SSN
    01 = Scrambled SSN Indicator
    04 = Mixed Entity
    09 = Used to turn off all values of the indicator
    10 = No 239C Questionnaire Indicator
    12 = True Scrambled SSN Indicator
    13 = SSN Not Valid for Federal Tax Purposes
    20 = Closed No 239C Questionnaire Indicator (historical setting)
    21 = Closed Scrambled SSN Indicator (historical setting)
    22 = Closed True Scrambled SSN Indicator (historical setting)
    23 = Closed SSN Not Valid for Federal Tax Purposes (historical setting
    24 = FDC Identified SSN Owner.[TL1]
     
  6 148 HOLD on the Master File.
3 1 Reverse Validity On TIF - Displayed if opposite SSN validity account is present of TIF. For IMF, BMF or IRAF SSN accounts only.
  2 MOP/UN—Participant in a Military Operation or United Nations Peacekeeping Force Indicator.
  3 INVALID SSN REFUND CODE—
    BLANK OR ZERO—Invalid SSN freeze in effect
    1 = Invalid SSN Freeze has been released by TC 290 or 300 or Scrambled SSN Indicator of "2" . This release is effective during the current calendar year only.
    2 = Invalid SSN Freeze has been released by TC 150 Document Code 72 or 73 posting to this Temporary SSN. This release is effective during the current calendar year only.
    4 = Account on the invalid segment and the Invalid SSN Freeze has been released by a transaction (other than TC 100, 90X, 92X, or 99X) which has posted to the account and the transaction name control matches the name control for this account on a file of update records received from SSA, which have not yet updated the DM-1 file. The DM-1 file is updated on a quarterly basis.
    6 = Combination of 2 and 4 above
    8 = Account on invalid segment and TC 510 posted to account
    9 = Combination of 1 and 8 above
    A = Combination of 2 and 8
    C = Combination of 4 and 8
    D = Combination of 1, 4 and 8 above.
    E = Combination of 2, 4 and 8
    F = Combination of 1, 2, 4 and 8 above.
  4 LAST MASTER FILE EXTRACT CYCLE ENTITY
4 1 MILITARY OPERATION INDICATOR
  2 TELEPHONE NUMBER (CELL)
  3 EXTENSION
  4 INTERNATIONAL TELEPHONE NUMBER
5 1 FISCAL YEAR MONTH—Taken from the most current First Name Line on the Master File entity.
  2 PRIMARY TELEPHONE NUMBER. Usually the Home Telephone. Format is (nnn) nnn-nnnn.
  3 PRIMARY TELEPHONE NUMBER EXTENSION
  4 CRIMINAL INVESTIGATION FREEZE—
    BLANK—no criminal investigation freeze
    Z—indicates a posted or pending unreversed TC 914 or TC 916 is present in a tax module. Input CC SUMRY and CC TXMOD for further information. Indicates account is under investigation by the Criminal Investigation Division;
    Z—indicates a Refund Scheme Freeze (TC 918).
6 1 MAIL FILE REQUIREMENT
  2 OTHER TELEPHONE NUMBER
  3 SECONDARY TELEPHONE NUMBER EXTENSION
  4 PAYER MASTER FILE INDICATOR. Value "1" is set.
7 1 PRIMARY NAME LINE
  2 NAME LINE YEAR
  3 FILING STATUS CODE—Indicates the taxpayer's filing status. Values are 0–9.
8 1 & 2 SECOND NAME LINE (if present may be CONTINUED NAME LINE or FOREIGN ADDRESS LINE, or CARE OF NAME LINE).
9 1 STREET ADDRESS ( rarely, may not be present)
  2 ADDRESS CHANGE CYCLE—cycle the latest address change posted.
10 1  
  2–5 ZIP CODE—Numeric or blank
  6 UNDELIVERABLE AS ADDRESSED INDICATOR
    1 — indicates that an address did not pass FINALIST validations
  7 UNDELIVERED INDICATOR
    1 — indicates that mail was returned to IRS as undeliverable

Exhibit 2.3.15-3 
IMF Prior Year Name Lines and Civil Penalty Name Line (follow Name & Address Data)

Screen Display:

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Record Element Description:

Line Item Description
1 2–12 PRIOR YEAR NAME LINE.
2 2–12 YEAR OF NAME LINE.
3 2–12 FILING STATUS CODE Values are 0–9.
4 2–12 CROSS REFERENCE SSN and VALIDITY DIGIT (blank or *).
5 2–12 CIVIL PENALTY NAME LINE. If present, both it and the preceding literal "CVPN" will be displayed.

Exhibit 2.3.15-4 
IMF Entity Data

Screen Display:

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Record Element Description:

Line Item Description
2 1 IRA HISTORY FILING CODES—Names the history of IRA Accounts from 1975 (left most position), through 1989, Indicator will appear for those years an IRA Account is present. (Neither literal nor values will be displayed if not present)
2 2 TC 530 INDICATOR—Currently Not Collectible
  3 AICS-CD
    blank = No AICS activity in account
    1 = AICS activity on entity portion of account
    2 = AICS activity on one or more tax modules
  4 PRIMARY LOCATION CODE. Format is District and Area Offices.
  5 AUTO COLLECT CODE
    blank = No tax module in account present on ACS;
    1 = A tax module in account is in TCA status and on ACS;
    2 = A tax module in account is in TDI status and on ACS;
    3 = A tax module in account is in TDA status and is in TDI status and on ACS.
3 1 LAST RETURN FIELD— Year of the most recent return.
  2 FILING CONDITION CODE
    E—EVEN
    B—BALANCE DUE
    C—CREDIT ELECT
    R—REFUND
  3 RUF-IND—Reduce Unnecessary Filings
  4 COLLECTION LOCATION CODE
  5 IRS-EMPLEE-CD—n or blank
  6 PDC-ID
4 1 FILE LOCATION CODE—The District Office in which the latest return was filed.
  2 CYCLE LATEST RETURN WAS POSTED—YYCC
  3 TDA/TDI CASE ASSIGNMENT EMPLOYEE.
  4 FEDERAL-EMPLOYEE-CD—Literal and the Code "F" if present
5 1 & 2 MATH ERROR CODES. Right most value when "*" indicates Multiple Errors.
  3 ES TAX DISCREPANCY CODE—
  4 FMS-CD
  5 RESOURCES and WORKLOAD MANAGEMENT SYSTEMS
    blank = No TDA or TDI account is in the queue
    1 = TDA account is in the queue
    2 = TDI account is in the queue
    3 = Both TDA and TDI account is in the queue
    "Queue" means not yet assigned to be worked, as account has not yet met or exceeded a yield cutoff score for that district.
  5 TDA YIELD SCORE
6 1 MINISTER SE TAX EXEMPT CODE—if present.
  2 JUSTIFICATION CODE
    blank = Non significant
    1 = IRS valid name ctrl
    2 = Reversal of IRS valid
  3 SMALL BUSINESS AREA OFFICE
  4 VODV (Victim of Domestic Violence) Indicator
0 – not significant
1 – unreversed entity TC-971 AC 198 is present on the account.
  5 TDI CODE. Will show the presence or absence of a TDI on this account.
    0 = Not TDI activity
    1 = Open TDI
    2 = Closed TDI
    4 = First TDI Notice
    5 = Second TDI Notice
    6 = Third TDI Notice
    7 = Fourth TDI Notice
    8 = Closed TDI Notice
    9 = TIN Change—Suspense
    T = Transferred out Service
    X = TDI Issuance Action Pending
    Y = Merge (Resequence) Account
  6 TDI YIELD SCORE>.
7 1 AIMS CODE
    blank = No examination of a taxpayer's module is on this account;
    1 = Examination data is present on one or more modules;
    3 = Examination data is present on this large case-related temporary TIN for 1 or more tax modules;
    5 = Examination data is present on one or more tax modules for this temporary TIN which is not large case-related.
  2 TAX SHELTER INDICATOR
    Non-blank indicates that taxpayer participates in a tax shelter.
  3 TAXPAYER REPEATER CODE-valid for IMF, BOD-CD WI only- implies that a module has been in TDA or TDI status within the previous 104 cycles
    blank – not a repeater
    0 — not significant or debit sum less than 1500.00.
    1 — status 02 (except with indicator 7), 20, 21, 54, 56, or 58
    2 — status 03 (indicator 7), 22, unreversed TC 530 CC 39
    4 — status 03 (indicator 8), 24
    8 — status 03 (indicator 5 or 6), 26
  4 TC 130 INDICATOR—Transaction Code 130 Freeze Indicator—Service Center which currently controls the TC 130 freeze.
    Blank = No TC 130 present
    NN = TC 130 present.
    AA = State Code
  5 BANKRUPTCY/ LITIGATION LOCATION CODE
  6 COUNTRY CODE
  7 ERO IND
8 1 AIMS SERVICE CENTER
  2 AIMS RETENTION AGREEMENT DATE (YYMMDD) (literals will not be displayed, if not present)
  3 LEVY SOURCE PRESENT. Input command code LEVYS to see Levy source. See IRM 2.4.31
  4 INSTALLMENT DATA PRESENT. Input command code IADIS to see Installment Agreement. See IRM 2.4.30
9 1 EIC RECERTIFICATION INDICATOR
  2 EARNED INCOME CREDIT TAX PERIOD (EIC-TXPD)
  3 DISASTER VICTIM CODE
  4 MILITARY COMBAT TYPE CD
    VALUES:
     00–N/A
     01—DESERT STORM
     02—BOSNIA
  5 FRIVOLOUS FILER INDICATOR
10 1 EITC ELIGIBLE TAX PERIOD
  2 TERMINATED INSTALLMENT AGREEMENT
  3 IDENTITY THEFT INDICATOR 50X (AC 501, 504, 505 or 506)
    00—No ID theft based on TC 971 Action Code 50X
    01—AC 501
    02—AC 504
    03—AC 501 & 504
    04—AC 505
    05—AC 501 & 505
    06—AC 504 & 505
    07—AC 501 & 504 & 505
    08—AC 506
    09—AC 501 & 506
    10—AC 504 & 506
    11—AC 501 & 504 & 506
    12—AC 505 & 506
    13—AC 501 & 505 & 506
    14—AC 504 & 505 & 506
    15—AC 501 & 504 & 505 &506
  4 IDENTITY THEFT INDICATOR 52X (AC 522, 523, 524 or 525)
    00—No ID theft based on TC 971 Action Code 52X
    01—AC 522
    02—AC 523
    03—AC 522 & 523
    04—AC 524
    05—AC 522 & 524
    06—AC 523 & 524
    07—AC 522 & 523 & 524
    08—AC 525
    09—AC 522 & 525
    10—AC 523 & 525
    11—AC 522 & 523 & 525
    12—AC 524 & 525
    13—AC 522 & 524 & 525
    14—AC 523 & 524 & 525
    15—AC 522 & 523 & 524 & 525
  5 Identity Protection PIN
0 - Identity Protection PIN is not significant
1 - Identify Protection PIN is significant
  6 LOW INCOME INDICATOR
  7 FEDERAL CONTRACTOR INDICATOR
11 1 PRIMARY FIRST TIME HOMEBUYER CREDIT AMOUNT
  2 PRIMARY FIRST TIME HOMEBUYER CREDIT TOTAL RECAP AMOUNT
12 1 PRIMARY FIRST TIME HOMEBUYER CREDIT FSC CODE
  2 PRIMARY FIRST TIME HOMEBUYER CREDIT YEAR
13 1 SPOUSE FIRST TIME HOMEBUYER CREDIT AMOUNT
  2 SPOUSE FIRST TIME HOMEBUYER CREDIT TOTAL RECAP AMOUNT
14 1 SPOUSE FIRST TIME HOMEBUYER CREDIT FSC CODE
  2 SPOUSE FIRST TIME HOMEBUYER CREDIT YEAR
15 1 SPOUSE FIRST TIME HOMEBUYER CREDIT SSN
  2 SPOUSE FIRST TIME HOMEBUYER CREDIT TIN TYPE
  3 FIRST TIME HOMEBUYER CREDIT DECEASED CODE

Exhibit 2.3.15-5 
IMF EXAMPLE

Screen Display:

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Exhibit 2.3.15-6 
ENMOD—IRAF Display

Screen Display—Name and Address Data:

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Record Description:

Line Item Description
1 1 COMMAND CODE—ENMOD
  2 COMMAND CODE DEFINER—blank or "A" .
  3 TIN and FILE SOURCE—TIN is nnn-nn-nnnn. File source is "—invalid, or blank— " valid.
  4 BOD-CD (BUSINESS OPERATIONAL DIVISION) NN
  5 BOD-CLIENT-CD NNN
  6 NAME CONTROL or CHECK DIGITS.
  7 REVERSE VALIDITY INDICATOR—blank or *. If asterisk is present, it indicates account is also present under the opposite validity.
  8 PDT/KITA/HSTG CODE—"*PDT*" will be displayed for tax accounts identified as Potentially Dangerous Taxpayer, "KITA" will be displayed for tax accounts identified as belonging to individuals killed in Terrorist Action, " HSTG" will be displayed for tax accounts identified as belonging to individuals taken Hostage in some form of Terrorist Action.
2 1 CAF INDICATOR—If the present value is "C" , indicating an authorized representative for at least one tax period. For further information input Command Code CFINQ.
  2 If present ENMOD will display the following Literals,
PL = PRIOR NAME LINES;
PT = POSTED TRANSACTIONS;
PN = PENDING TRANSACTIONS;
CH = CONTROL HISTORY LINES;
AH = ACTION HISTORY LINES;
NH = NOTICE HISTORY LINES.
     
  3 SCRAMBLED SSN INDICATOR—
    BLANK—No scrambled SSN
    01 = Scrambled SSN Indicator
    04 = Mixed Entity
    09 = Used to turn off all values of the indicator
    10 = No 239C Questionnaire Indicator
    12 = True Scrambled SSN Indicator
    13 = SSN Not Valid for Federal Tax Purposes
    21 = Closed Scrambled SSN Indicator (historical setting)
    22 = Closed True Scrambled SSN Indicator (historical setting)
    23 = Closed SSN Not Valid for Federal Tax Purposes (historical setting
    24 = FDC Identified SSN Owner.[TL1]
3 1 Reverse Validity On TIF - Displayed if opposite SSN validity account is present on TIF. For IMF, BMF or IRAF SSN accounts only.
  2 MOP/UN—Participant in a Military Operation or United Nations Peacekeeping Force Indicator.
  3 LAST MASTER FILE EXTRACT CYCLE ENTITY
4 1 MILITARY OPERATION INDICATOR
  2 TELEPHONE NUMBER (CELL)
  3 TELEPHONE EXTENSION
  4 INTERNATIONAL TELEPHONE NUMBER
5 1 FISCAL YEAR MONTH—Taken from the most current First Name Line on the Master File entity.
  2 PRIMARY TELEPHONE NUMBER
  3 PRIMARY TELEPHONE NUMBER EXTENSION
  4 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
6 1 MAIL FILE REQUIREMENT
  2 OTHER TELEPHONE NUMBER
  3 SECONDARY TELEPHONE NUMBER EXTENSION
  4 PAYER MASTER FILE INDICATOR
7 1 PRIMARY NAME LINE
  2 NAME LINE YEAR
  3 FILING STATUS CODE—Indicates the taxpayer's filing status. Values are 0–9.
8 1 & 2 SECOND NAME LINE (if present may be CONTINUED NAME LINE or FOREIGN ADDRESS LINE, or CARE OR NAME LINE).
9 1 STREET ADDRESS (rarely, may not be present)
  2 ADDRESS CHANGE CYCLE—cycle the latest address change was posted.
10 1  
  2–5 ZIP CODE—Numeric or blank
  6 UNDELIVERABLE AS ADDRESSED INDICATOR
    1 — indicates that an address did not pass FINALIST validations
  7 UNDELIVERED INDICATOR
    1 — indicates that mail was returned to IRS as undeliverable

Exhibit 2.3.15-7 
Screen Display—IRAF Cross Reference Name Lines (follows Name & Address Data)

Output Display:

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Record Element Description:

Line Item Description
1 2–12 CROSS REFERENCE NAME LINE (IMF).
2 2–12 YEAR OF NAME LINE.
3 2–12 NAME LINE SPOUSE CODE.
4 2–12 CROSS REFERENCE SSN and VALIDITY DIGIT (blank or *).

Exhibit 2.3.15-8 
IRAF Entity Data

Screen Display:

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Record Element Description:

Line Item Description
2 1 DEATH INDICATOR—If "1" , means that a Form 5329 was filed by a surviving spouse of beneficiary.
2 2 TC 530 INDICATOR—Currently Not Collectible
  3 AICS-CD
     blank = No AICS activity in account
     1 = AICS activity on entity portion of account
     2 = AICS activity on one or more tax modules
  4 PRIMARY LOCATION CODE. Format is District and Area Offices.
  5 AUTO COLLECT CODE
     blank = No tax module in account present on ACS;
     1 = No tax module in account is in TDA status and on ACS;
     2 = A tax module in account is in TDI status and on ACS;
     3 = A tax module in account is in TDA status and is in TDI status and on ACS.
3 1 AIMS CODE
     blank = No examination of a taxpayer's module is on this account;
     1 = Examination data is present on one or more modules;
     3 = Examination data is present on this large-case related temporary TIN for 1 or more tax modules;
     5 = Examination data is present on one or more tax modules for this temporary TIN which is not large case-related.
  2 IRS EMPLOYEE CODE
  3 COLLECTION LOCATION CODE
  4 SMALL BUSINESS AREA OFFICE
4 1 EIC RECERTIFICATION INDICATOR
  2 EARNED INCOME CREDIT TAX PERIOD (EIC-TXPD)
  3 DISASTER VICTIM CD
  4 COLLECTION ASSIGNMENT
     Blank = No TDA or TDI account is in the queue
     1 = TDA account is in the queue
     2 = TDI account is in the queue
     3 = Both TDA and TDI account is in the queue
    "Queue" means not yet assigned to be worked, as account has not met or exceeded a yield cutoff score for that district.
5 1 MILITARY COMBAT TYPE CD
    VALUES:
     00—N/A
     01—DESERT STORM
     02—BOSNIA
  2 RESOURCES WORKLOAD MANAGEMENT SYSTEM
  3 TDA YIELD SCORE
6 1 EARNED INCOME CREDIT RECERTIFICATION TAX PERIOD
  2 INSTALLMENT AGREEMENT DEFAULT NUMBER
  3 FRIVOLOUS FILER IND
  4 TDI CODE. Will show the presence or absence of a TDI on this account.
     0 = No TDI Activity
     1 = Open TDI
     2 = Closed TDI
     4 = First TDI Notice
     5 = Second TDI Notice
     6 = Third TDI Notice
     7 = Fourth TDI Notice
     8 = Closed TDI Notice
     9 = TIN Change—Suspense
     T = Transferred out Service
     X = TDI Issuance Action Pending
     Y= Merge (Resequence) Account
  5 TDI YIELD SCORE.
7 1 PRIM-FTHBCR-AMT
  2 PRIM-FTHBCR-TOT-RECAP-AMT
8 1 PRIM-FTHBCR-FSC-CD
  2 PRIM-FTHBCR-YR
9 1 SPOUSE-FTHBCR-AMT
  2 SPOUSE-FTHBCR-TOT-RECAP-AMT
10 1 SPOUSE-FTHBCR-FSC-CD
  2 SPOUSE-FTHBCR-YR
11 1 SPOUSE-FTHBCR-SSN
  2 SPOUSE-FTHBCR-TIN-TYPE
  3 FTHBCR-DECEASED-CD
12 1 LEVY SOURCE PRESENT. Input command code LEVYS (IRM 2.4.31) to see Levy source.
  2 INSTALLMENT DATA PRESENT.

Exhibit 2.3.15-9 
ENMOD—BMF Display

Screen Display—Name and Address Data

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Record Element Description

Line Item Description
1 1 COMMAND CODE-ENMOD
  2 COMMAND CODE DEFINER—blank or "A" .
  3 TIN and FILE SOURCE—TIN is either nn-nnnnnnn or nnn-nn-nnnn. File source is blank, W, or V.
  4 BOD-CD (BUSINESS OPERATIONAL DIVISION) NN.
  5 BOD-CLIENT-CD NNN
  6 NAME CONTROL or CHECK DIGITS.
  7 POTENTIALLY DANGEROUS TAXPAYER INDICATOR. Will have value "*PDT*" if indicator on entity is significant.
2 1 LARGE COMPLEX CORPORATION CODE
  2 CAF INDICATOR—If present value is C, indicating an authorized representative for at least one tax period. For further information input Command Code CFINQ.
  3 If present ENMOD will display the following Literals,
PL = PRIOR NAME LINES;
PT = POSTED TRANSACTIONS;
PN = PENDING TRANSACTIONS;
CH = CONTROL HISTORY LINES;
AH = ACTION HISTORY LINES;
NH = NOTICE HISTORY LINES.
  4 148 HOLD—Derived from the Master File. Same as values that are printed on Tax Delinquent Investigations.
  5 PREDICTIVE CODE
  6 PREDICTIVE CYCLE
3 1 PARENT EIN -- EIN of Parent in parent-subsidiary relationship between government entities
4 1 XREF SSN LITERAL
  2 CROSS REFERENCE VALIDITY IND and FILING STATUS ORIGIN CODE VALUE ("Blank" or "J" or "*" or "#" )
  3  
  4 MF CODE (B, P, N or O (ERAS only))
  5 PAYER MASTER FILE INDICATOR
  6 LAST MASTER FILE EXTRACT CYCLE ENTITY
5 1 FISCAL YEAR MONTH—MM or blank
  2 PRIOR FISCAL YEAR MONTH—MM or blank.
  3 PRIMARY TELEPHONE NUMBER. Usually the Home Telephone. Format is (nnn)nnn-nnnn.
  4 PRIMARY TELEPHONE NUMBER EXTENSION
  5 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
6 1 TC–07X/TC–09X INDICATOR—When significant, indicates that taxpayer has made an election. The taxpayer has been granted Church Exemption from Social Security Status or Small Business Election Status. The TC07X and TC09X transactions have the effective Date of the election.
  2  
  3 SECONDARY TELEPHONE NUMBER EXTENSION
  4 TELEPHONE NUMBER (CELL)
7 1 PRIMARY NAME LINE
  2 NAME LINE YEAR/TAX PERIOD—YYMM (applies to MFT 51 SSN accounts.)
     YY = The tax year for which this name line applies.
     MM = The quarter filed (03, 06, 09, 12).
8 1 CONTINUATION OF PRIMARY NAME LINE (may not be present)
  2 See Exhibit 2.3.15-9.
     
9 1 SORT NAME LINE (may not be present)
10 1 CARE OF NAME LINE (may not be present)
11 1 FOREIGN ADDRESS LINE (may not be present)
12 1 MAILING STREET ADDRESS or FOREIGN COUNTRY LINE
  2 LAST ADDRESS CHANGE CYCLE
13 1 MAILING CITY STATE ADDRESS or FOREIGN COUNTRY LINE
  2–5 MAILING ZIP-CODE(nnnnnnnnnnnn)
  6 UNDELIVERABLE AS ADDRESSED INDICATOR
    1 — indicates that an address did not pass FINALIST validations
  7 UNDELIVERED INDICATOR
    1 — indicates that mail was returned to IRS as undeliverable
14 1 LOCATION STREET ADDRESS LINE(may not be present)
15 1 LOCATION CITY/STATE/ZIP-CODE LINE (may not be present)

BMF EIN Example—

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Record Element Description

Line Item Description
1 2–12 BMF SSN TAX PERIOD NAME LINE.
2 2–12 TAX PERIOD YEAR.
3 2–12 TAX PERIOD MONTH.
4 2–12 CROSS REFERENCE SSN.
5 2–12 NAME LINE CONSENT INDICATOR.
6 2–12 BMF PRIOR NAME LINE.
7 2–12 PRIOR NAME CONTROL.
8 2–12 TRANSACTION CODE.
9 2–12 DLN DISPLAY.
10 2–12 TRANSACTION CYCLE.
11 2–12 TRANSACTION DATE.

Exhibit 2.3.15-10 
BMF ENTITY DATA

Screen Display:

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Output Display:

Line Item Description/Position Form Values VALUE MEANINGS
2 1 RAF-FILING-IND 941, 940, 945 RETURNS 0–7 0 — No Authorization on File
    2 940-EFTPS-IND 0, 1 1 — Authorization on File
    3 941-EFTPS-IND 0, 1 9 — Authorization has been deleted
    4 943-EFTPS-IND 0, 1  
    5 945-EFTPS-IND 0, 1  
    6 CT-1-EFTPS-IND 0, 1  
    7 720-EFTPS-IND 0, 1  
    8 1042-EFTPS-IND 0, 1  
    9 CORP-EFTPS-IND 0, 1  
      (CORP= 1041, 1042, 1120, 990/C/T/PF) 0, 1  
           
  2   FORM 637 INDICATOR
  3   COORDINATED EXAMINATION PROGRAM CODE—Service Center or District Office Location Codes Where Case is Assigned.
  4   TC 530 INDICATOR—Currently Not Collectible
  5   AICS-CD
      blank = No AICS activity in account
      1 = AICS activity on entity portion of account
      2 = AICS activity on one or more tax modules
  6   PRIMARY LOCATION CODE. Format is District and Area Offices.
  7   AUTO COLLECT CODE—Range of values:
      blank = No tax module in account present on ACS;
      1 = A tax module in account is in TDA status and on ACS;
      2 = A tax module in account is in TDI status and on ACS;
      3 = A tax module in account is in TDA status and is in TDI status and on ACS.
3 1   CROSS REFERENCE SSN. Literal will only be edited if field is significant.
  2   CROSS REFERENCE IMF NAME CONTROL. Literal will only be edited if field is significant.
  3   OIC—OFFICE IN COMPROMISE
  4   COLLECTION LOCATION CODE
  5   SMALL BUSINESS AREA OFFICE
4 1   FTD ALERT—FTD Alert is suppressed by input of TC 136.
  2   FTD FIDUC LAST RETURN AMOUNT CODE— If significant, indicates that the taxpayer is subject to ongoing FTD FIDUC monitoring. Also indicates amount of latest for 941 total tax liability.
  3   Values may be; 1 = exceeds 25,000
        2 = 5,000 to 24,999
        3 = under 5,000
  4   TDA/TDI CASE ASSIGNMENT EMPLOYEE.
  5   F941 TDA/TDI INDICATOR
5 1   ENTITY ESTABLISHMENT DATE—Will be the date the entity establishment transaction was input. May be taxpayer's first date wages paid (prior to ERAS inputs). In MMYY format.
  2   DATE OF DEATH
  3   RESOURCES and WORKLOAD MANAGEMENT SYSTEM
      blank = No TDA or TDI account is in the queue
      1 = TDA account is in the queue
      2 = TDI account is in the queue
      3 = Both TDA and TDI accounts in the queue
      " Queue" means not yet assigned to be worked, as account has not met or exceeded a yield cutoff score for that district.
  4   TDA YIELD SCORE
6 1   EMPLOYMENT CODE—Identifies employers who are other than normal business employees.
      Blank—Normal
      F—Federal Employer
      S—Foreign Subsidiary
      W—Non-profit organization not subject to FUTA
      G—State or Local Government required to file Form 941E (only withholding taxes are sent to IRS)
      T—State or Local Government which elects SSA Section 218 (both FICA and withholding taxes are sent to IRS)
      M—Maritime
  2   NATIONAL TAXONOMY of EXEMPT ENTITIES—
      first position—is an alpha character
      second position—is a numeric character
      third and fourth positions—are alpha or numeric characters
  3   NAICS-CD
  4   TDA CODE. Will show the presence or absence of a TDI on this account.
      0 = No TDI Activity
      1 = Open TDI
      2 = Closed TDI
      4 = First TDI Notice
      5 = Second TDI Notice
      6 = Third TDI Notice
      7 = Fourth TDI Notice
      8 = Closed TDI Notice
      9 = TIN Change—Suspense
      T = Transferred out Service
      X = TDI Issuance Action Pending
      Y = Merge (Resequence) Account
  5   TDI YIELD SCORE
7 1   AIMS CODE— Range of values:
      blank = No examination of a taxpayer's module is on this account;
      1 = Examination data is present on one or more modules;
      3 = Examination data is present on this large case-related temporary TIN for 1 or more tax modules;
      5 = Examination data is present on one or more tax modules for this temporary TIN which is not a large case-related.
           
           

Record Element Description:

Line   Item Description
    2 FMS-CD
    3 EDYR
    4 TC 130 INDICATOR—Transaction Code 130 Freeze Indicator—Service Center which currently controls the TC 130 freeze.
        Blank—No TC 130 present.
        NN—TC 130 present.
        AA—State Code
    5 BANKRUPTCY/LITIGATION LOCATION CODE
    6 ERO INDICATOR
8   1 DISASTER VICTIM CD
    2 XREF-TIN/ITIN
    3 MILITARY COMBAT TYPE CD. VALUES:
       00—N/A
       01—DESERT STORM
       02—BOSNIA
9   1 TERMINATED INSTALLMENT AGREEMENT
    2 527-POL-ORG-CD
    3 8872 FILER TYPE CD
    4 COBRA IND
    5 TAXPAYER REPEATER CD—signifies that a module has been in TDA or TDI status within the previous 104 cycles
      blank – not a repeater
      0 — not significant or debit sum less than 1500.00.
      1 — status 02 (except with indicator 7), 20, 21, 54, 56, or 58
      2 — status 03 (indicator 7), 22, unreversed TC 530 CC 39
      4 — status 03 (indicator 8), 24
      8 — status 03 (indicator 5 or 6), 26
    6 LATEST F990 EO ORG CODE—Value of the Org Code from the latest posted Form 990-T
10   1 F944-BYPASS-IND when significant identifies that this taxpayer is eligible to file F944 but has chosen to remain a F941 filer.
    2 FEDERAL CONTRACTOR INDICATOR
    3 LLC CD (values blank , m or s)
    4 AC-630-TXPD-DT
    5 F944-2006-2015-CACHE-INDS:
    POS YEAR Value blank, 1 or 9
    1 2006 blank will display *
    2 2007 blank will display *
    3 2008 blank will display *
    4 2009 blank will display *
    5 2010 blank will display *
    6 2011 blank will display *
    7 2012 blank will display *
    8 2013 blank will display *
    9 2014 blank will display *
    10 2015 blank will display *
    6 BMF REPEATER —TDI-F990-REPEATER-CD
      0—not or no longer a repeater
      1—F990 return filed and two immediately prior F990 modules are delinquent (Status 02)
      2—F990PF return filed and two immediately prior F990PF modules are delinquent (Status 02)
11   1 FTD SUPPRESS INDICATOR
        1 = FTD's are suppressed
        blank = FTD's are not suppressed
    2 ERAS DELETE CODE CATEGORY—
        E = Eligible for deletion by ESIGND or ESIGNT.
        N = Not eligible for deletion by ESIGND.
        T = Torn up. Will be deleted in daily processing .(ESIGNT)
        D = Marked for deletion. Will be deleted in weekend processing (ESIGND)
    3 INPUT CYCLE—Cycle the entity was established with Command Code ESIGN.
    4 ERAS NOTICE CODE—This indicates the type of notice sent to the taxpayer. If not present, CP575 or CP578, "EIN Assigned on SS-4" was sent.
See IRM 2.4.8, Command Codes ESIGN and BSIGN, for ERAS NOTICE INFORMATION CODES.
    5 RETURN CODE/TAX PERIOD as described below.
      RETURN CODE—Identifies the return or document which caused the EIN to be issued.
See IRM 2.4.8, Command Codes ESIGN and BSIGN, for RETURN I.D. CODES.
      TAX PERIOD—This field indicates the tax period of the return which caused the EIN to be assigned.
    6 EARNED INCOME CREDIT TAX PERIOD (EIC)
12   1 WAGES PAID DATE—This date indicates when the taxpayer began paying wages and his liability for Form 941, Form 942, Form 940 or Form 943 began.
    2 BUSINESS OPERATIONAL DATE—This date indicates when the taxpayer began business operation.
For BMF is indicates the beginning of liability for Form 1120, Form 1065, Form 1041, Form 720, Form CT-1, Form 2290, Form 11, Form 11C, and Form 730.
13   1 DATE WAGES LAST PAID-mmddyyyy.
    2 DATE BUSINESS CLOSED-mmddyyyy
14   1 TEFRA PARTNERSHIP—Taxpayer elected to be covered under the Tefra partnership rules.
    2 LEVY SOURCE INDICATOR—Value of "1" means that at least one levy source is available. Input command code LEVYS (see IRM 2.4.31)
    3 INSTALLMENT AGREEMENT INDICATOR—Value of 1 means that there is an installment agreement. Input command code IADIS (see IRM 2.4.30)
    4 AGGREGATED DEPOSIT AMOUNT.
15   1 & 2 FILING REQUIREMENTS— If filing requirements are set, they will appear in this format: Form number of the filing requirement (e.g.[slashb] [slashb]941–) followed by the filing requirement value. It is possible to have more than one line of filing requirements displayed.
16   1 INACTIVE ACCOUNT LITERAL-INACTIVE ACCOUNT will appear when an account in inactive.
This is the " FROM" side of an account number change.

BMF EIN Record Element Description:

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Exhibit 2.3.15-11 
ENMOD—EPMF Display

Screen Display

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Record Element Description

Line Item Description
     
2 1 CAF INDICATOR—If present value is C, indicating an authorized representative for at least one tax period. For further information input Command Code CFINQ.
  2 If present ENMOD will display the following Literals,
PL = PRIOR NAME LINES;
PT = POSTED TRANSACTIONS;
PN = PENDING TRANSACTIONS;
CH = CONTROL HISTORY LINES
AH = ACTION HISTORY LINES;
NH = NOTICE HISTORY LINES.
3 1 MF CODE (B, P, N or O (ERAS only))
  2 LAST MASTER FILE EXTRACT CYCLE ENTITY
4 1 FISCAL YEAR MONTH—MM or blank
  2 PRIMARY TELEPHONE NUMBER
  3 PRIMARY TELEPHONE NUMBER EXTENSION
  4 INTERNATIONAL TELEPHONE NUMBER
5 1 SECONDARY TELEPHONE NUMBER
  2 SECONDARY TELEPHONE NUMBER EXTENSION
  3 TELEPHONE NUMBER (CELL WITH EXT)
6 1 PRIMARY NAME LINE
7 1 CONTINUATION OF PRIMARY NAME LINE (may or may not be present)
  2 See Exhibit 2.3.15-9.
8 1 SORT NAME LINE (may not be present)
9 1 CARE OF NAME LINE (may not be present)
10 1 FOREIGN ADDRESS LINE (may or may not be present)
11 1 MAILING STREET ADDRESS or FOREIGN CITY ZIP LINE
12 1 MAILING CITY STATE ADDRESS or FOREIGN COUNTRY LINE
  2
3
4
5
MAILING ZIP-CODE (nnnnnnnnn)
  6 UNDELIVERABLE ADDRESS INDICATOR
    1 — indicates that an address did not pass FINALIST validations
  7 UNDELIVERED INDICATOR
    1 — indicates that mail was returned to IRS as undeliverable
13 1 LOCATION STREET ADDRESS LINE (may or may not be present)
14 1 LOCATION/CITY/STATE/ZIP-CODE LINE (may not be present)

Output Display—EPMF Entity Data

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Record Element Description

Line Item Description
2 1 ESTABLISHMENT MONTH AND YEAR—Format is MMYYYY.
  2 AICS-CD
     Blank = No AICS activity in account
     1 = AICS activity on entity portion of account
     2 = AICS activity one or more tax modules
  3 PRIMARY LOCATION CODE. Format is District and Area Offices.
  4 AUTO COLLECT CODE
     Blank = No tax module in account is present on ACS;
     1 = A tax module in account is in TDA status and on ACS;
     2 = A tax module in account is in TDI status and on ACS;
     3 = A tax module in account is in TDA status and is in TDI status and on ACS.
3 1 AIMS CODE
    Blank = No examination of taxpayer's module is on this account;
     1 = Examination data is present on one or more modules;
     3 = Examination data is present on this large case-related temporary TIN for 1 or more tax modules;
     5 = Examination data is present on one or more tax modules for this temporary TIN which is not large case-related.
  2 IRS EMPLOYEE CODE
  3 COLLECTION LOCATION CODE
  4 SMALL BUSINESS AREA OFFICE
4 1 EIC RECERTIFICATION INDICATOR
  2 DISASTER VICTIM CD
  3 TDA/TDI CASE ASSIGNMENT EMPLOYEE.
  4 FIDO-CD—FILING DISTRICT OFFICE
5 1 MILITARY COMBAT TYPE CD. VALUES:
     00—N/A
     01—DESERT STORM
     02—BOSNIA
  2 RESOURCES and WORKLOAD MANAGEMENT SYSTEM
    Blank = No TDA or TDI account is in the queue
     1 = TDA account is in the queue
     2 = TDI account is in the queue
     3 = Both TDA and TDI account is in the queue
    "Queue" means not yet assigned to be worked, as account has not met or exceeded a yield cutoff score for that district.
  3 TDA YIELD SCORE
6 1 EARNED INCOME CREDIT RECERTIFICATION ELIGIBLE TAX PERIOD
  2 INSTALLMENT AGREEMENT DEFAULT NUMBER
  3 TDI CODE. Will show the presence or absence of a TDI on this account.
     0 = No TDI Activity
     1 = Open TDI
     2 = Closed TDI
     4 = First TDI Notice
     5 = Second TDI Notice
     6 = Third TDI Notice
     5 = Fourth TDI Notice
     8 = Closed TDI Notice
     9 = TIN Change—Suspense
     T = Transferred Out Service
     X = TDI Issuance Action Pending
     Y = Merge (Resequence) Account
  4 TDI YIELD SCORE
7 1 FTD SUPPRESS INDICATOR
     1 = FTD's are suppressed
     blank = FTD's are not suppressed
  2 ERAS DELETE CODE CATEGORY—
     E = Eligible for deletion by ESIGND or ESIGNT.
     N = Not eligible for deletion by ESIGND.
     T = Torn up. Will be deleted in daily processing. (ESIGNT)
     D = Marked for deletion. Will be deleted in weekend processing (ESIGND)
  3 INPUT CYCLE—Cycle the entity was established with Command Code ESIGN.
  4 ERAS NOTICE CODE—This indicates the type of notice sent to the taxpayer. If not present, CP575 or CP578, "EIN Assigned on SS—4" was sent.
See IRM 2.4. 8, Command Codes ESIGN and BSIGN, for ERAS NOTICE INFORMATION CODES
  5 RETURN CODE/TAX PERIOD as described below
    RETURN CODE—Identifies the return or document which caused the EIN to be issued.
See IRM 2.4.8, Command Codes ESIGN and BSIGN, for RETURN I.D. CODES.
    TAX PERIOD—This field indicates the tax period of the return which caused the EIN to be assigned.
8 1 WAGES PAID DATE—This date indicates when the taxpayer began paying wages and his liability for Form 941, Form 942, Form 940 or Form 943 began.
  2 BUSINESS OPERATIONAL DATE—This date indicates when the taxpayer began business operation.
For BMF it indicates the beginning of liability for Form 1120, Form 1065, Form 1041, Form 720, Form CT-1, Form 2290, Form 11, Form 11C, and Form 730.
9 1 INACTIVE ACCOUNT LITERAL—This will only appear when an account is inactive. This is the " FROM" side of an account number change.

Exhibit 2.3.15-12 
ENMOD—NMF Display

Screen Display—Name and Address Data

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Record Element Description

Line Item Description
     
2 1 If present ENMOD will display the following Literals:
     PL = PRIOR NAME LINES;
     PT = POSTED TRANSACTIONS;
     PN = PENDING TRANSACTIONS;
     CH = CONTROL HISTORY LINES;
     AH = ACTION HISTORY LINES;
     NH = NOTICE HISTORY LINES;
3 1 MF CODE (B, P, N or O (ERAS only))
  2 LAST MASTER FILE EXTRACT CYCLE ENTITY.
4 1 PRIMARY TELEPHONE NUMBER
  2 PRIMARY TELEPHONE NUMBER EXTENSION
  3 INTERNATIONAL TELEPHONE NUMBER
5 1 SECONDARY TELEPHONE NUMBER
  2 SECONDARY TELEPHONE NUMBER EXTENSION
  3 TELEPHONE NUMBER (CELL WITH EXT)
6 1 PRIMARY NAME LINE
  2 NAME LINE YEAR
    YY = The tax year for which this name line applies.
7 1 CONTINUATION OF PRIMARY NAME LINE (may not be present)
  2 See Exhibit 2.3.15-9.
8 1 SORT NAME LINE (may not be present)
9 1 CARE OF NAME LINE (may not be present)
10 1 FOREIGN ADDRESS LINE (may not be present)
11 1 MAILING STREET ADDRESS or FOREIGN CITY ZIP LINE
12 1 MAILING CITY STATE ADDRESS or FOREIGN COUNTRY LINE
  2
3
4
5
MAILING ZIP-CODE (nnnnnnnnn)
13 1 LOCATION STREET ADDRESS LINE (may not be present)
14 1 LOCATION CITY/STATE/ZIP-CODE LINE (may not be present)

Exhibit 2.3.15-13 
NMF ENTITY DATA

Screen Display

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Record Element Description

Line Item Description
2 1 ESTABLISHMENT MONTH AND YEAR - Format is MMYYYY
  2 990PF-IND
  3 AICS-CD
Valid Value 1 or 2
  4 PRIMARY LOCATION CODE.
  5 AUTO COLLECT CODE
Valid Value 1, 2, or 3
3 1 AIMS CODE
  2 IRS EMPLOYEE CODE
  3 COLLECTION LOCATION CODE
  4 SMALL BUSINESS AREA OFFICE
4 1 EIC RECERTIFICATION INDICATOR
  2 EIC TAX PERIOD
  3 DISASTER VICTIM CODE
  4 TDA/TDI CASE ASSIGNMENT EMPLOYEE
5 1 MILITARY COMBAT TYPE CD
00-N/A
01-DESERT STORM
02-BOSNIA
  2 EARNED INCOME CREDIT RECERTIFICATION ELIGIBLE TAX PERIOD
  3 INSTALLMENT AGREEMENT DEFAULT NUMBER
  4 TDI CODE

Exhibit 2.3.15-14 
ENMOD—EIN Assignment (ERAS) Display

Screen Display

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Record Element Description:

Line Item Description
1 1 COMMAND CODE-ENMOD
  2 TIN AND FILE SOURCE—Valid File Sources are blank, P or N.
  3 BOD-CD (BUSINESS OPERATIONAL DIVISION)
  4 BOD-CLIENT-CD.
  5 NAME CONTROL
2 6 FISCAL YEAR MONTH—Indicates Fiscal Year Month Ending for BMF 1120, 1065, 1041 or EO filers.
  7 MASTER FILE INDICATOR—
     "B" = BMF,
     "O" = EOMF,
     "P" = EPMF,
     "N" = NMF.
  8 LAST MASTER FILE EXTRACT CYCLE ENTITY.
3 9 PRIMARY NAME LINE
  10 NAME LINE YEAR/TAX PERIOD—YYYYMM
4 11 CONTINUATION OF PRIMARY NAME LINE (may not be present)
5 12 SORT NAME LINE (may not be present)
6 13 CARE OF NAME LINE ( may not be present)
7 14 FOREIGN ADDRESS LINE— (may not be present)
8 15 MAILING STREET ADDRESS or FOREIGN CITY ZIP LINE
9 16 MAILING CITY STATE ADDRESS or FOREIGN COUNTRY LINE
  17 MAILING ZIP-CODE (nnnnnnnnn)
10 18 LOCATION STREET ADDRESS LINE (may not be present)
11 19 LOCATION/CITY/STATE/ZIP-CODE LINE (may not be present)
12 20 ERAS LITERAL-NEW ENTITY-NOT ON MF.
12 21 FIDO-CD—Filing District Office Code
  22 PRIMARY LOCATION CODE—Format of District Office, Area Office
13 23 EMPLOYMENT CODE
14 24 FTD SUPPRESS INDICATOR
     1=FTD's are suppressed
     blank=FTD's are not suppressed
  25 ERAS DELETE CODE CATEGORY—
     E=Eligible for deletion by ESIGND or ESIGNT.
     N=Not eligible for deletion by ESIGND.
     T=Torn up. Will be deleted in daily processing. (ESIGNT)
     D=Marked for deletion. Will be deleted in weekend processing (ESINGD)
  26 INPUT CYCLE—Cycle the entity was established with Command Code ESIGN.
  27 ERAS NOTICE CODE—This indicates the type of notice sent to the taxpayer. If not present, CP575 or CP578, "EIN Assigned on SS-4" was sent.
See IRM 2.4.8, Command Codes ESIGN and BSIGN, for ERAS NOTICE INFORMATION CODES.
  28 RETURN CODE/TAX PERIOD as described below
RETURN CODE—Identifies the return or document which caused the EIN to be issued.
See IRM 2.4.8, Command Codes ESIGN and BSIGN, for RETURN I.D. CODES.
    TAX PERIOD—This field indicates the tax period of the return which caused the EIN to be assigned.
15 29 WAGES PAID DATE—This date indicates when the taxpayer began paying wages and his liability for Form 941, Form 942, Form 940 or Form 943 began.
  30 BUSINESS OPERATIONAL DATE—This date indicates when the taxpayer began business operation.
For BMF is indicates the beginning of liability for Form 1120, Form 1065, Form 1041, Form 720, Form CT-1, Form 2290, Form 11, Form 11C, and Form 730.
16 31 FILING REQUIREMENTS—If filing requirements are set, they will appear in this format: Form number of the filing requirement (e.g. [slashb] [slashb]941–) followed by the filing requirement value. It possible to have more than one line of filing requirements displayed.

Exhibit 2.3.15-15 
ENMOD—BMF Exempt Organization Display

Screen Display— BMF EO DATA

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Record Element Description

Line Item Description
2 1 EXEMPT ORGANIZATION STATUS CODE
  2 EXEMPT ORGANIZATION YEAR AND MONTH
  3 RULING YEAR AND MONTH
  4 CLASSIFICATION CODES
3 1 AFFILIATION CODES
  2 INCOME CODE
  3 FOUNDATION CODE
  4 GROUP EXEMPTION NUMBER
4 1 ORGANIZATION TYPE
  2 ASSET CODE
  3 SUBSECTION CODE
  4 EO FILE FOLDER NUMBER
5 1 PRIOR EXEMPT ORGANIZATION STATUS CODE
  2 ADVANCE RULING EXPIRATION DATE
  3 EO HOSPITAL CODE
00 = default non-hospital.
01 = 501(c)(3) hospital subject to 501(r) regulations.
02 = Foundation code
12 non-hospital.

Exhibit 2.3.15-16 
ENMOD—NO NAME/ADDRESS LINES Display

Output Display

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Record Element Description

Line Item Description
1 2 (as above and only if current name lines or address)

Exhibit 2.3.15-17 
ENMOD—RESEQUENCE OR MEMO OR DUMMY LINE Display

Output Display

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Record Element Description

Line Item Description
1 2  
2 2 TRANSACTION CYCLE—YYYYWW
    DAY OF WEEK IND (DD =01-08)
3 2 TDA/TDI CASE ASSIGNMENT NUMBER—In some instances, this field will be present on the account. If so, then both the literal and last ASSIGNMENT NUMBER are displayed. If not, neither the literal nor the NUMBER will appear…29
 
POSSIBILITY 1 has data derived from TC 026 (IMF, BMF, IRAF, or EPMF).
POSSIBILITY 2 has a TC 020 (IMF, BMF, IRAF, or EPMF);
POSSIBILITY 3 (IMF, BMF, IRAF, or EPMF):
Probably present due to CC ACTON or ENREQ.
POSSIBILITY 4 (IMF, BMF, IRAF, OR EPMF):
Probably present due to CC LETON. Master File Data will not be extracted for this account unless subsequent transactions are input.

Exhibit 2.3.15-18 
ENMOD—Entity Posted Transaction Display

Screen Display—Standard Data; Variable TC 58X, TC 130, TC006, TC91X, TC500, TC971, TC972

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Record Element Description

Lines 2 fields above refer to Standard Data.
Lines 3 field above refers to TC 006 transactions only.
Lines 5 & 6 fields above refer to TC 58X transactions only.
Lines 8, 9 & 10 fields above apply to TC 130 only.
Lines 11 & 12 fields refer to Debtor Master File transactions (certain type of TC 130 & TC 131 transactions).
Line 13 field above refers to TC 91X only.
Line 14 field refers to TC500, 971 and 972.
Lines 15, 16 & 17 refer to TC 971 transactions only.

Screen Display—Variable IMF, BMF

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Screen Display—Variable IRAF, EPMF

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Screen Display — Variable BMF

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Record Element Description for the above screens

Item Description
1 COMMAND CODE-ENMOD
2 TIN AND FILE SOURCE—Valid characters for File Source are * invalid or blank—valid.
3a POTENTIALLY DANGEROUS TAXPAYER INDICATOR (*PDT* or blanks)
3b NAME CONTROL or CHECK DIGITS
3c LAST MASTER FILE EXTRACT CYCLE ENTITY.
4 REVERSE VALIDITY INDICATOR—blank or *. If asterisk is present, indicates the account is also present under the opposite validity
STANDARD DATA
5 TRANSACTION CODE
6 TRANSACTION REVERSAL INDICATOR-R—reversed
  blank—not reversed
7 TRANSACTION DATE—MMDDYYYY Format (dashes when IMF account)
8 TRANSACTION CYCLE—Cycle the transaction posted to the Master File
9 DOCUMENT LOCATOR NUMBER
VARIABLE DATA
10 MFT (related to 58X transaction)
11 TAX PERIOD (related to 58X transaction)
12 ESTATE SSN (related to 58X transaction)
13 SERVICE CENTER CODE—Indicates which Service Center input TC130.
VARIABLE DATA—IMF
14 ADDRESS CHANGE INDICATOR
  Blank—no address change present for this transaction code. Used to indicate an address change accompanying TC's other than 014.
15 UPDATED LOCATION CODE—Displayed with transaction codes 000, 012, 013, 014, 015, 016, 018, 030, 150 (long entity).
16 CROSS REFERENCE TIN
17 PRIOR NAME CONTROL
18 TRANSACTION CODE—Valid codes are 001, 002, 003, 005, 006, 011 and 026.
19 POSTED CYCLE
20 FIRST YEAR NAME LINE CHANGE
21 SECOND YEAR NAME LINE CHANGE
22 RECAPTURE YEAR—will not be set after 1982.
23 FORM 2119 INDICATOR—
  0—Form 2119 not required
  1—Form 2119 subsequently picked-up
  2—Form 2119 required
24 FORM 2119 YEAR DUE Valid Range 1975–1999.
25 ADDRESS SOURCE CD.
VARIABLE DATA—BMF
15 UPDATED LOCATION CODE—Displayed with transaction codes 000, 012, 013, 014, 015, 016, 018, 150 (long entity).
16 CROSS REFERENCE TIN
25a DEFINER CODES
25b PARAGRAPH CD—Displayed with TC 07X if significant
26 EFFECTIVE DATE—Displayed with TC 05X or TC 07X or TC 09X, if significant. In MMDDYYYY format.
27 EFFECTIVE YEAR—Displayed with TC 023 or 024.
28 TYPE OF ELECTION CODE- displayed with TC 076 if significant. Values are:
  0 — not significant
  1 — initial classification
  2 — change of classification
29 FORM OF ENTITY CODE — displayed with TC 076 if significant. Values are:
  0 — not significant
  1 — domestic entity taxable as a corporation
  2 — domestic entity classified as a partnership
  3 — domestic entity disregarded as a separate entity as a single owner EIN or SSN.
  4 — foreign entity taxable as a corporation
  5 — foreign entity not effectively connected with US income.
  6 — foreign entity classified as a partnership filing form 1065, no effective connected US income.
   
   
38 FISCAL YEAR MONTH—Displayed with TC 05X or TC 09X. In MM format.
40 FOREIGN COUNTRY CODE—Displayed with TC 06X, if significant.
41 SFSC INDICATOR—Displayed with TC 06X, if significant.
VARIABLE DATA—IRAF
16 CROSS REFERENCE TIN
VARIABLE DATA—EPMF
16 CROSS REFERENCE TIN
30 "FROM" PLAN NUMBER
31 "TO" PLAN NUMBER
VARIABLE DATA—TC 130
13 SERVICE CENTER CODE—Indicates which service center input TC 130
16 CROSS REFERENCE TIN
32 CLOSING CODE
33 BMF NAME CONTROL
34 AGENCY CODES
VARIABLE DATA—BMF
35 AGENCY REFUND AMOUNT
36 AGENCY CODE
37 SUB-AGENCY CODE
38 YEAR OF ORIGINAL OFFSET—displayed with posted TC 131
VARIABLE DATA—TC 006
39 NO MERGE REASON CODE—displayed with posted TC 006
VARIABLE DATA—TC 91X
40 AGENT ID NUMBER—displayed with posted TC 91X.
VARIABLE DATA—TC 500,971,972
41 CLOSING CODE—defines the specific combat area as well as the entry and departure date. Values are 52, 53, 54, 55.
VARIABLE DATA—TC 500, 971, 972
42 TC 971 CODE
43 BOD-CD—BUSINESS OPERATION DIVISION (IRS DIVISION THAT HAS PRIMARY RESPONSIBILITY FOR A TAXPAYER ACCOUNT
44 BOD CLIENT CODE—IN CONJUNCTION WITH BOD-CD (IDENTIFIES THE ACCOUNT AS A MEMBER OF A PARTICULAR CLIENT SEGMENT OR SUBGROUP
45 FEMA-NUM—FEDERAL EMERGENCY MANAGEMENT AGENCY NUMBER ASSIGNED FOR A FEDERALLY DESIGNATED DISASTER.
46 SECONDARY DATE—END DATE OF THE FEMA DECLARED DISASTER
47 TC 971 MISCELLANEOUS (for Action Codes 542, and 543 will display a money amount with a seven digit miscellaneous field)

Exhibit 2.3.15-19 
ENMOD—Entity Short Pending Transaction Display

Screen Display—Standard Data; TC 902, 130, 904

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Screen Display—Variable IMF, BMF, IRAF, EPMF, Rejects

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Record Element Description:

Item Description
1 COMMAND CODE-ENMOD
2 TIN AND FILE SOURCE—Valid characters for File Source are * invalid or blank—valid.
3 BOD-CD (BUSINESS OPERATIONAL DIVISION)
4 BOD-CLIENT-CD.
5b NAME CONTROL
6 REVERSE VALIDITY INDICATOR—blank or *. If asterisk is present, indicate the account is also present under the opposite validity.
7 POTENTIALLY DANGEROUS TAXPAYER INDICATOR—"*PDT*" , "KITA " , OR BLANKS.
   
STANDARD DATA
5A TRANSACTION STATUS CODE
  DN— Any deleted pending transaction (not I, J, or L)
  TP— Accelerated S.C. Subsequent Payment
  RJ— Rejected transaction.
  EP— Pending transaction awaiting Quality Review.
  PN— Pending transaction.
  RS— Resequence transaction.
  Unnn— Unpostable. (nnn is unpostable code)
  CU— Corrected unpostable.
  NU— Nullified unpostable. Valid SSN
  DI— IDRS transaction only. Will not post to the Master File.
  DU— Deleted unpostable. EIN.
  DP— Deleted entity transaction.
  DQ— Quality Review reject.
  DC— Transactions deleted by Deleted Unpostable (re-controlled).
  Dnnn— An unpostable transaction which will not be re-input. (nnn is the unpostable code)
  DR— Aged Reject Transaction. A transaction which is no longer on the Reject Master, but which is retained on the TIF for research.
  DW— Transaction deleted via optional weekend age routines.
5B TRANSACTION CODE
6 Name Control Indicator
  [slashb] Name Control Matches
  M= Name Control Does Not Match
7 TRANSACTION DATE—MMDDYYYY Format
8 TRANSACTION CYCLE—Cycle the transaction posted to the Master File
9 DOCUMENT LOCATOR NUMBER
     
VARIABLE DATA (follows DLN on the same line)
10 MFT (related to 902 transaction or rejected transaction)
11 PLAN NUMBER (TC 902, EPMF only)
12 TAX PERIOD (related to TC 902 or rejected transaction)
  OR
13 SERVICE CENTER CODE or STATE ABBREVIATION (related to 130 transaction)
  OR
14 LOCATION on the Master File (generated from TC 904 only)
  NOT= Account/Module is not on the Master File.
    Account was moved to the Retention Register.
    Account was moved to Level 3 (BMF) or Level 4 (IMF) of the Master File.
  OR (on the next line, after DLN)
15 CROSS REFERENCE TIN (Edited)
16 CROSS REFERENCE NAME CONTROL
  PLUS (on the next line after the DLN but only for rejected transactions)
17 REJECT SEQUENCE CODE
  C = Resolved transaction no longer on the ERS Suspense Files
  S = Transaction is open on the ERS Suspense Files
  O = Transaction is still on the GMF Reject or ERS Inventory Files
18 REJECT SEQUENCE NUMBER
19 REJECT TRANSACTION AMOUNT, format NNN,NNN,NNN,NNS.
20 CLOSING CODE
21 971 CODE
22 BUSINESS OPERATIONS DIVISION CODE
23 BUSINESS OPERATION DIVISION CLIENT CODE
24 FEDERAL EMERGENCY MANAGEMENT AGENCY NUMBER
25 SECONDARY DT
26 JURISDICTION CODE
27 GROUP CODE
28 ERROR RESOLUTION STATUS CODE—
  2XX = Additional information is required on a Suspense Record. These records are in Unworkable Suspense Inventory.
  3XX = The Suspense Period has expired on a Suspense Record. These record has been activated to the Workable Suspense file automatically, without the input of Command Code ACTVT.
  4XX = All information to resolve the record is available or some information has been received and additional action is to be taken. These records either came directly to the Workable file or were activated with ACTVT.
  The " XX" value is the last action code. These are listed in Document 6209, Chapter 7.
  For more detailed information about the Error Resolution System, see command code ERINV.
29 AGENTS ID NUMBER—display with TC 91X.
30 PLAN NUMBER.
31 PLAN YEAR.
32 PLAN FILING REQUIREMENT CODE.
33 PLAN NAME ONE.
34 PLAN NAME TWO.
35 EFFECTIVE DATE OF PLAN.
36 NEW PLAN NUMBER.
37 ADMIN. INPUT INDICATOR.
38 TC 971 MISC

Exhibit 2.3.15-20 
ENMOD Long Entity Pending Transactions

Standard Data and Entity Name and/or Address Change Data—Output Display:

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Record Element Description:

STANDARD DATA for all Entity Pending Transactions:
Line Item Description
2 1 TRANSACTION STATUS CODE. For values, see the Entity Short Pending Transaction See Exhibit 2.3.15-18.
  2 TRANSACTION CODE.
  3 NAME CONTROL INDICATOR.
    M = Name Control Does Not Match
  4 TRANSACTION DATE—MMDDYYYY Format
  5 REFERENCE MFT—
  6  
  7 DOCUMENT LOCATOR NUMBER. Format is nnnnn-nnn-nnnnn-n.
    ENTITY NAME and/or ADDRESS CHANGE DATA (varies according to TRANSACTION CODE):
3 1 NAME LINE YEAR. Format is YYYY,
  2 TYPE OF ELECTION CODE - VALUES 1 AND 2, IF SIGNIFICANT
  3 FORM OF ENTITY CODE VALID VALUES 1 THROUGH 6 IF SIGNIFICANT
4 1 NEW NAME CONTROL.
5 1 CP NOTICE SUPPRESSION INDICATOR
6 1 PRIMARY NAME LINE
7 1 CONTINUATION OF PRIMARY NAME LINE (may not be present)
8 1 SORT NAME LINE (not possible with IMF and IRAF)
9 1 CARE OF NAME LINE (may not be present)
10 1 FOREIGN ADDRESS LINE (may not be present)
11 1 MAILING STREET ADDRESS or FOREIGN COUNTRY LINE
12 2 MAILING CITY STATE ADDRESS or FOREIGN COUNTRY LINE
  3 & 4 MAILING ZIP-CODE (nnnnnnnnn)
  5 FOREIGN COUNTRY CODE
13 1 LOCATION STREET ADDRESS LINE (not possible with IMF and IRAF)
14 1 LOCATION/CITY/STATE/ZIP-CODE LINE (not possible with IMF and IRAF)

Exhibit 2.3.15-21 
Pending Filing Requirements

Output Display:

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Record Element Description:

Item Line Description
1 2–5 FILING REQUIREMENT FORM NUMBER.
2 2–5 FILING REQUIREMENT. Always two positions, zero-filled to the left, if necessary.
  This portion of the display takes from zero to four lines. If there are no significant filing requirements, the literal FR will NOT be displayed.

Exhibit 2.3.15-22 
Miscellaneous Data

Output Display

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Record Element Description:

Item   Line Description
1   4–12 MFT. Format is nn.
2   4–12 NAME LINE PERIOD. Format is YYYYMM.
3   4–12 DATE OF DEATH. BMF SSN only).
4   6 RAILROAD RETIREMENT BOARD
5   4–12 RAF-INDICATORS
6   4–12 EMPLOYMENT CODE.
7   4–12 COORDINATED EXAMINATION PROGRAM CODE—Service Center or District Office Location Codes Where Case is Assigned.
8   4–12 LARGE COMPLEX CORPORATION CODE
    4 F944-2006-2015-CACHE-INDS:
    POS YEAR Value blank, 1 or 9
    1 2006 blank will display *
    2 2007 blank will display *
    3 2008 blank will display *
    4 2009 blank will display *
    5 2010 blank will display *
    6 2011 blank will display *
    7 2012 blank will display *
    8 2013 blank will display *
    9 2014 blank will display *
    10 2015 blank will display *
If any of these items are present, they will immediately follow the Filing Requirements Display (if present) and will precede the Entity Name and/or Address Change Data.

Exhibit 2.3.15-23 
Pending Tins

Output Display

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Record Element Description

Item Line Description
1 4–12    
2 4–12 SPOUSE SSN. Format is nnn-nn-nnnn (IMF only).
3 4–12 PRIMARY LOCATION CODE. Format is DDAA.
4 4–12 MAIL FILING REQUIREMENT CODE. Format nn (IMF & IRAF only.)
5 4–12 TRANSFER SOURCE CD
6 4–12 FISCAL YEAR MONTH. Format is MM (IMF & IRAF only).
7 4–12 SCRAMBLED SSN INDICATOR. IMF only.
    Values:
      SSN is not scrambled.
    1= Scrambled SSN Indicator (two taxpayers are using the same number.)
    2= SSN verified – not scrambled. Released Invalid SSN Freeze.
8 4–12 EFFECTIVE DATE. Format is MMDDYYYY (BMF only).
9 4–12 NEW GROUP EXEMPTION NUMBER. Format is nnnn (BMF EO only).
10 4–12 OLD GROUP EXEMPTION NUMBER. Format is nnnn (BMF EO only).
11 4–12 FILING STATUS CODE.
    Note: Items 1 through 10 will be displayed depending upon their presence and significance in a particular transaction.
       
If any of these are present, they will immediately follow the Miscellaneous Data Display (if present) and will precede the Entity Name and/or Address Change Data.

Exhibit 2.3.15-24 
ENMOD Entity Control Base Data

Output Display

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Record Element Description

Item Line Description
1 2–12 CONTROL BASE SEQUENCE NUMBER. Sequence is 01–99.
2 2–12 CASE STATUS CODE. Values 1–3, F, G.
3 2–12 ACTION DATE: MMDDYY.
4 2–12 ACTION EMPLOYEE NUMBER. Terminal Operator's Employee Number.
5 2–12 ACTIVITY CODE. Contains at least two numeric positions. May contain the Adjustment Control Number.
6 2–12 CONTROL BASE SOURCE CODE. Tells which program originated this Entity History Item.
    F = CC ENREQ, EOREQ
    G = ACTON
    1 = Daily TIF Update
    3 = Weekend TDI Analysis
    4 = Weekend TIF Analysis
    5 = Post Weekend TIF Update and Analysis
    U = Special Utility Run
    Y = CC DOALL
7 3–12 IRS RECEIVED DATE. MMDDYYYY
8 3–12 ASSIGNMENT NUMBER. Employee Number to whom assigned.
9 3–12 CONTROL CATEGORY.
10 3–12 FOLLOW UP COUNT.

Exhibit 2.3.15-25 
ENMOD Entity History Item

Output Display

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Record Element Description

Item Line Description
     
1 2–12 ACTION DATE—MMDDYYYY
2 2–12 ACTION EMPLOYEE NUMBER. Terminal Operator's Employee number.
    Note: For Assignment Source Code Z, see IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG.
3 2–12 ACTIVITY CODE. Contains at least two numeric positions. may contain the Adjustment Control Number.
4 2–12 ACTION HISTORY SOURCE CODE. Tells which program originated this Entity History Item.
    C = STAUP
    D = TDIAD
    G = ACTON
    H = LEVYE, R, D
    I = TELED, A, C
    3 = TDI Analysis
    N = NMFTM
    R = CC MFREQ/RECON Real-time TIF Update
    T = TDINQ
    U = Special Utility Run
    Y = DOALL
    5 = Post Weekend TIF Update and Analysis
    8 = ICS
    Z = CEX 04 (CORRESPONDEX)
5 2–12 CORRESPONDENCE CODE.
    blank = No significance
    C = The Form Letter Number next to the literal LETER (in the activity code) was computer-generated by the ACTION EMPLOYEE. See IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG.
    D= Duplicate letter sent to a second address.
    X= Computer generated correspondex letter was sent to the ex-spouse.

Exhibit 2.3.15-26 
ENMOD Entity Notice Data

Output Display

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Record Element Description

Item Line Description
1 2–12 COMPUTER PARAGRAPH NOTICE LITERAL 'CP'
2 2–12 COMPUTER PARAGRAPH NUMBER (NOTICE CODE)
3 2–12 CP NOTICE CYCLE
4 2–12 CP NOTICE CYCLE DAY OF WEEK CODE
5 2–12 CP NOTICE SOURCE (M = Master File, I = IDRS)
6 2–12 CP NOTICE DLN S.C. or AO (for CP 521, 522, 526, and 527 this will be the receiving district office)
7 2–12 CP NOTICE SUPPRESS CODE
    0 = Notice not suppressed
    1 = Notice is suppressed
    3= First Reminder Notice is suppressed
    5 = Notice not suppressed and bypass $100,000. analysis.
    6 = Notice is suppressed and bypass $100,000. analysis.
    9 = Notice not suppressed and amount less than $100,000.
8 2–12 CP-521-USER-FEE-REQUEST-CD
9 2–12 CP-521-PAYMENT-AMT

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