2.3.66  Command Code PLINF and PLINQ

Manual Transmittal

March 20, 2013

Purpose

(1) This transmits revised IRM 2.3.66, IDRS Terminal Responses, Command Codes PLINF and PLINQ.

Material Changes

(1) This IRM has been reviewed for conflicting guidance, missing content, outdated content, unclear procedures, and FOIA compliance. There are no changes to the content.

Effect on Other Documents

IRM 2.3.66, dated 1-01-2007, is superseded..

Audience

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

Effective Date

(03-20-2013)

Terence V. Milholland
Chief Technology Officer

2.3.66.1  (03-20-2013)
General Information on EACS and PCCF

  1. The Employee Plan/Exempt Organization Application Control System (EACS) is a system to control the various application forms for Employee Plans and Exempt Organizations. The Plan Case Control File (PCCF) contains the complete information required to control the applications: plan characteristics, entity information such as name and address, controlling information such as status and specialist assignment, and final disposition of the application.

  2. The PCCF is accessed via a special case number, which is computer generated with the initial creation of each case on EDS (EP/EO Determination System) in the KDO (Key District Office). This is a unique number based on the District Office of input and the current julian date. The case number used to be created by Command Code PLADD which became obsolete on 12/31/89 and was replaced by the EDS system on 1/1/90.

2.3.66.2  (01-01-2000)
Case Number Format

  1. The case number is in the format DOYJJJnnnaa. DO is the input DO code, Y is the current list year digit, JJJ is the input julian date, nnn is the generated serial number, and aa is the identifying alpha two character file source.

    1. EP — District Office Employee Plan Case

    2. EO — District Office Exempt Organization Case

2.3.66.3  (01-01-2000)
Plan/Organization Index File (POIF)

  1. In addition to the Plan Case Control File (PCCF), abbreviated information for each case is maintained on the Plan/Organization Index File (POIF). The POIF is used to retrieve the case number when only limited data such as the File Number, EIN, Employer/Sponsor or Organization Name Control and, on EP cases, the Plan Number is available.

  2. The POIF may be interrogated by any single key element (except the Plan Number) or any combination of key data elements. Other data elements must be input when the Plan Number is an input element.

2.3.66.4  (01-01-2000)
Command Codes, PLINF and PLINQ

  1. The information displayed by CC PLINF varies according to the input command code definer and the input file source.

    1. There is a fixed data section for file source EP and another fixed data section for file source EO. The fixed data section is displayed on page one of the output display when command code definer of b (blank) is used. Management Report History, Transaction History and Status and Assignment History sections, which provide complete history and controlling information, are also displayed when definer b (blank) is used. Standard paging information will be displayed on line 13 for multiple page outputs. Certain identifying data is redisplayed on second and all subsequent pages.

    2. When command code definer "E" is used, complete name and address information is displayed. The fixed data section will not be displayed.

  2. CC PLINQ is used to find a case number(s) when only key data is known. CC PLINQ has two definers: "b" (blank) and " O" . When command code definer b (blank) is used, only cases with file sources EP are shown. Exempt Organization cases (file source EO) are displayed by input of CC PLINQ with command code definer "O" (alpha).

Exhibit 2.3.66-1 
Command Code PLINQ

Command Code PLINQ requests a screen display of information from the Plan Organization Index File (POIF), based on data entered. This record contains the Plan Case No., which is used to access the Plan Case Control File (PCCF).

Input Display.

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Record Element Description.

Item Line Pos. Description and Validity
1 1 1–5 CC PLINQ
2 1 6 CC Definer — b (blank) or 0
"b" (blank) for File Source EP and " O" for File Source EO
3 2 1–9 File Folder Number — if present, must be numeric and the first two positions must be a valid DO Code.
4 3 1–10 Employer/Sponsor or Organization EIN — if present, must meet standard validity criteria. (If the EIN is not known, it can often be obtained by inputting Command Code EINAD with the Name Control and ZIP Code.)
5 4 1–4 Employer/Sponsor or Organization Name Control — may or may not be present.
6 5 1–3 Plan Number — May be entered only if at least 1 of elements 3–5 above is present. If present, must be numeric, greater than 000. (Used only with CC Definer "b " )

Exhibit 2.3.66-2 
Command Code PLINQ Input Examples and Terminal Responses

CC PLINQ Input Examples

CC PLINQb

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CC PLINQO

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Terminal Responses

  1. Valid Response — see Exhibit 2.3.66–3

  2. Error Responses — These are displayed on line 13 in inverse video

    1. CC DEFINER INVALID — Input CC Definer is other than "b" (blank) or "0" . Correct and reenter.

    2. CORRECT INVALID DATA ON SCREEN — One or more key data elements is incorrect. Incorrect element(s) will be marked with an asterisk. Correct and reenter.

    3. NO DATA AVAILABLE — No matching records are present on the POIF, even after all possible defaulting.

    4. SEARCH KEY INCOMPLETE — No key data element (File Folder Number, EIN, Name Control) was input. Input at least one key data element reenter.

    5. BMF ACCESS RESTRICTED — Employee profile will not allow BMF Access.

Exhibit 2.3.66-3 
Command Code PLINQ Valid Responses and Output Display Examples

The POIF will be searched for one or more records matching the key data elements. If no records matching the key data elements as input are found, key data elements will be dropped until one or more matches is found or until no key data elements are left. If key data elements are dropped, the message "SEARCH KEY DEFAULT" will be displayed.

Valid Response when more than one matching POIF record is found.

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Record Element Description

Item Line Pos. Description
1 1 6 Definer (as input)
2 1 8–16 File Folder Number (as input)
3 1 18–27 EIN (as input)
4 1 29–32 Employer/Sponsor or Organization Name Control (as input)
5 1 34–36 Plan Number (as input)
6 v 9–19 Case Number and File Source
7 v 21–29 File Folder Number
8 v + 1 10–19 EIN
9 v + 1 21–24 Name Control
10 v + 1 26–28 Plan Number
Items 6–10 are repeated for each matching record

Note that the case number is positioned starting in position 9. This allows for input of CC PLINF in front of the particular case number on the display that you may desire to access on the PCCF. You need only to position the cursor in position one of the line the desired case number and then type the "Start of Message" indicator ( ) and the desired CC (PLINF), space down and enter.

Valid Response when only one matching record is found. If only one matching record is present on the POIF for key as input the same information that a CC PLINFE displays will be returned, with name lines starting on line 3. See Exhibit 2.3.66–7 for EP cases and Exhibit 2.3.66–10 for EO cases.

CC PLINQ Output Display examples: CC PLINQb displays Employee Plan Records

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CC PLINQO Output Display examples — CC PLINQO displays Exempt Organization Records

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Exhibit 2.3.66-4 
CC PLINF Input and Terminal Responses

Command Code PLINF Input requests a display of information currently on the PCCF for a particular case.

Screen Format

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Record Element Description

Item Line Pos. Description and Validity
1 1 1–5 CC PLINF
2 1 6 CC Definer — b or E or Z
       "b" for display of characteristics, status and history
       "E" for display of name-and-address information
       "Z" for display of EO posting data
3 1 8–18 Case Number and File Source — nine numerics (the first two digits of which are a valid DO code), followed by two alpha characters ("EP" or " EO" )

Terminal Response:

Error Responses are displayed on line 13 in inverse video.

CC DEFINER INVALID — the command code definer is not b (blank) or E. Correct and reenter.

CASE NO. INVALID — the input case number and file source combination are not valid. Input format DOYJJJnnnaa, where the first two digits are representing the valid District Office code. File Source is EP or EO. Correct and reenter.

INITIALIZATION INVALID — the prior input command code was not CC PLING and the case number/file source were not input items. Input case number with file source and reenter.

NO DATA AVAILABLE — the input case number and file source combination is not available on the PCCF.

PCCF NOT AVAILABLE — PCCF database is either down or restricted form real-time reenter at a later time.

BMF ACCESS RESTRICTED — Employee profile will not allow BMF Access.

Exhibit 2.3.66-5 
CC PLINF Input Examples

CC PLINF input:

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CC PLINFE input:

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CC PLINFZ input:

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Exhibit 2.3.66-6 
Valid Responses to CC PLINFb for File Source EP

CC PLINF with the Command Code definer of (b) blank shows plan identifying date in the fixed data section. Complete history information is shown in various History Sections. Standard paging information will be displayed on line 13 for multiple page outputs. Certain primary data is redisplayed on all subsequent pages.

Fixed Data Display:

Output Display:

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Record Element Description:

Item Line Pos. Description and Validity
1 1 1–5 CC PLINF
2 1 8–18 Case Number and File Source
3 1 21–30 EIN
4 1 33–36 Name Control
5 2 17–25 File Folder Number
6 2 37–39 Plan Number
7 3 7–41 Plan First Name Line
8 4 14–18 Form Number/Form Indicator
      The following Form Numbers are valid with Employee Plans Records and with File Source EP.
        4461 — Sponsor Application for Approval of Master or Prototype Defined Contribution Plan.
        4461A — Sponsor Application for Approval of Master or Prototype Defined Benefit Plan
        5300b — Application for Determination for Defined Benefit Plan. No Form Indicator is present with Form Number 5300; the fifth character is always b (blank)
        5301v — Application for Determination for Defined Contribution Plan. The following Indicators are valid as the one-character code following Forms 5302, 5303 and 5307.
        b (blank) — no 5309 attached and plan does not contain IRC 401(k) arrangement
        9 — 5309 attached
        W — 5309 was attached, but has been withdrawn
        K — Plan with deferred arrangement described in IRC 401(k)
        5303v — Application for Determination for Collectively Bargained Plan (See 5301v for meaning of Indicators)
        5307v — Application for Determination for Employee Benefit Plan (Short Form) (See 5301v for meaning of Indicators)
        5310 — Application for Determination Upon Termination. No Form Indicator is required.
        6406 — Short form application for approval of Amendment. The following indicators are valid as the one-character code following Form 6406:
        K — plan with deferred arrangement described in IRC 401(k)
        b— indicates prototype Individual Retirement Account version of Form 6406
9 4 35–39 Type of Request:
        INIT — Initial Application
        AMEND — Amendment
        TERM — Termination
        P-REV — Private foundation termination application
        MULT — Termination of a multiemployer plan covered by PBGC insurance
10 5 14–23 IRS Received Date (mm-dd-yyyy)
11 6 17–18 Current Status Code
          Closed Status Codes
           00 — Favorable Determination—no change
           01 — Favorable Determination—change
           02 — Final Adverse Determination Letter
           03 — Returned Incomplete
           04 — Application Withdrawn
           06 — Closed by screener— no follow-up
           30 — Deletion Disposal
          Open Status Codes
           51 — District Office Receipt
12 6 32–41 Current Status Date (mm-dd-yyyy)
13 7 14–21 Assigned Examiner
14 7 39–40 Case Location Code
          DO — District Office
          NO — National Office
          RO — Regional Office

Transaction History Display — each generation of a transaction for the EPMF will be reflected in a Transaction History Section. All Transaction History Sections will be displayed together, the descriptive heading "TRANSACTION HISTORY:"

Output Display

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Record Element Description

Item Line Pos. Description
1 1 1–10 Transaction Date (mm-dd-yyyy)
2 1 22–28 Transaction Code 000/121 — entity establishment and initial establishment
       121 — initial establishment
       123 — plan amendment or update
       125 — Plan Termination
       126 — deletion of plan termination

Management Report History Display — each extraction of data for the Detroit Data Center will be reflected in a Management Report History Section. All Management Report History Sections will be displayed together, under descriptive heading "DATA CENTER EXTRACTION HISTORY: "

Output Display

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Record Element Description

Item Line Pos. Description
1 1 1–10 Extraction Date (mm-dd-yyyy)
2 1 17–35 Extraction Type
      RECEIPT
      CLOSURE
      RECEIPT AND CLOSURE
      CORRECTION (PCCF data was changed after closure extraction; a new record was sent to the Data Center)

Processing History Display — each input (or generation) of a new Status Code or Assigned Examiner will be reflected in a Status and Assignment History Section. Each input (or generation) of a new Plan Number will be reflected in a Plan Number Section. Each assignment of new File Folder Number will be reflected in a File Folder Number Section. All Status and Assignment History Sections, Plan Number Sections and File Folder Number Sections will be displayed together, under the descriptive heading " PROCESSING HISTORY:"

Status and Assignment History Section

Output Display

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Record Element Description:

Item Line Pos. Description
1 1 1–10 Status or Assignment input date (mm-dd-yyyy)
2 1 15–16 Status Code
3 1 26–34 Employee Number and Code — an eight digit employee number, followed by an alpha code; S — Specialist; this is the employee number of the EP Specialist to whom the case is assigned

Plan Number Section

Output Display

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Record Element Description:

Item Line Pos. Description
1 1 1–10 Plan Number input date (mm-dd-yyyy)
2 1 24–26 Plan Number

File Folder Number Section

Output Display

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Record Element Description:

Item Line Pos. Description
1 1 1–10 File Folder Number input date (mm-dd-yyyy)
2 1 27–35 File Folder Number

Exhibit 2.3.66-7 
CC PLINFE Output to File Source EP

CC PLINFE with command code definer E for File source EP/NP displays the complete namelines, Employer/Sponsor name and address information, and some identifying information.

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Record Element Description:

Item Line Pos. Description
1 1 1–5 CC PLINF
2 1 6 Definer— " E"
3 1 8–18 Case Number and File Source
4 1 21–30 EIN
5 1 33–36 Name Control
6 2 17–25 File Folder Number
7 2 37–39 Plan Number
8 3 2–36 Primary Name Line
9 4 2–36 Primary Name Line Cont
10 5 2–36 Mailing Address 1
11 6 2–34 Mailing Address 2
12 7 2–36 Foreign Address
13 8 2–36 Plan First Name Line
14 9 2–36 Plan Second Name Line
15 10 2–36 Care of Name Line
15 11 2–36 Sort Name Line

Exhibit 2.3.66-8 
CC PLANF Output Examples for File Source EP

CC PLINF Output Display Example for File Source EP

Page One Display

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Page Two display

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CC PLTNFE Output Display Example for File Source EP.

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Exhibit 2.3.66-9 
Valid Responses to CC PLINF for File Source EO

For EO cases, CC PLINF with definer "b" (blank) shows identifying information and certain critical master file entity information (if it is present on the PCCF). Complete history information is shown in various history sections. Standard paging information will be displayed on line 13 for multiple page situations, and certain identifying data is displayed on all subsequent pages.

Case Characteristics Data

Output Display

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Record Element Description:

Item Line Pos. Description
1 1 1–5 CC PLINF
2 1 8–18 Case Number and File Source
3 1 21–30 EIN
4 1 31 Temporary EIN Indicator
       T — this is a temporary EIN generated at the time of input
        b (blank) — this is a good EIN
5 1 34–37 Name Control
6 1 39 Duplicate Entity Indicator
       D — an entity is already present on the BMF
       b (blank) — an entity is not present on BMF
7 2 17–25 File Folder Number
8 2 37–40 Form Number
9 3 6–40 Organization First Name Line
10 4 9–18 IR Code Sub-section or condition under which status is applied for
11 4 35–39 Type of Request
       INIT — Initial
       REOP — Re-open
       AMEND — Amendment
       TERM — Termination
       PF-T — Termination of Private Foundation Status
       P-F — Followup Request—Private Foundation
       P-REV — Returned by Technical-Post-Review at National Office
12 5 14–23 IRS Received Date
13 5 35–40 North American Industry Classification System (NAICS) Codes
14 6 14–15 Current Status Code
        Closed Status Codes
          01 — Approved — Qualified Favorable
          02 — Disapproved — Final Adverse
          03 — Returned Incomplete
          04 — Withdrawn by Taxpayer
          06 — Closed by screener
          08 — Refusal to Rule
          09 — Closed — Forwarded to other than National Office
          10 — Closed — Transferred to National Office (Non-Appeal case)
          11 — Failure to Furnish
          12 — Other closing
          30 — Deletion Disposal Open Status Codes
        Open Status Codes
          51 — D.O. Receipt
15 6 33–42 Current Status Date (mm-dd-yyyy)
16 7 14–21 Assigned Examiner Number
17 7 39–40 Current Location Code
       DO — District Office
       NO — National Office
       RO — Regional Office
18 8 13–14 Exemption Determination Code (BMF/Status)
       01 — Unconditional
       70 — Denied
       71 — Failed to Establish
       72 — Refusal to Rule
19 8 35–40 Determination Effective Date (yyyymm)
20 9 10–22 BMF Filing Requirements
    10–11  941
    12–13  1120
    14  1041
    15  1065
    16  940
    17  blank
    18  990C
    19  990T
    20  5227
    21  990PF
    22–23  990
      An alpha literal indicates that no code has been input for a particular Filing Requirement
21 9 37 Employment Code
       b (blank) — regular employer
       W — Non-Profit Organization not subject to FICA
       F — U. S. Government Agency
       G — State or Local Government Agency

Transaction History Display — the generation of a transaction for the BMF will be reflected in a Transaction History Section, which will be displayed under the descriptive heading " TRANSACTION HISTORY:" .

Output Display

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Record Element Description

Item Line Pos. Description and Validity
1 1 1–10 Transaction Date (mm-dd-yyyy)
2 1 22–24 Transaction Code
       000 — Entity Establishment Transaction
       016 — Entity Update Transaction

Management Report History Display — each extraction of data for the Detroit Data Center will be reflected in a Management Report History Section. All Management Report History Sections will be displayed together, under descriptive heading "DATA CENTER EXTRACTION HISTORY. "

Output Display

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Record Element Description

Item Line Pos. Description
1 1 1–10 Extraction Date (mm-dd-yyyy)
2 1 17–35 Extraction Type
      RECEIPT
      CLOSURE
      RECEIPT AND CLOSURE
      CORRECTION (PCCF data was changed after closure extraction; a new record was sent to the Data Center)

Processing History Display — each input (or generation) of a new Status Code or Assigned Examiner will be reflected in a Status Assignment History Section. The assignment of an EIN through the EIN Research and Assignment System (ERAS), will be reflected in an EIN Assignment Section. Each assignment of a new File Folder Number will be reflected in a File Folder Number Section. All Status and Assignment History Sections and File Folder Number Sections, and any EIN Assignment Section, will be displayed together wider the descriptive heading "PROCESSING HISTORY:"

Status and Assignment Section

Output Display

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Record Element Description

Item Line Pos. Description
1 1 1–10 Status or Assignment input date (mm-dd-yyyy)
2 1 15–16 Status Code
3 1 26–36 EP/EO Specialist Number and Code — and eight digit employee number followed by an alpha code
       S — Specialist; this is the employee number of the EO Specialist to whom the case is assigned
       R — Reviewer; this is the employee number of the Reviewer to whom the case is assigned

File Folder Number Section

Output Display

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Record Element Description

Item Line Pos. Description
1 1 1–10 File Folder Number input date
2 1 27–35 File Folder Number

EIN Assignment Section

Out Display

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Record Element Description

Item Line Pos. Description
1 1 1–10 EIN Assignment Date
2 1 25–34 EIN Assigned through ERAS

Exhibit 2.3.66-10 
CC PLINFE Output Display for File Source EO

CC PLINF with command code definer E in position 6 line 1 for File Source EO/NE displays complete Organization name and address information.

Output Display:

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Record Element Description

Item Line Pos. Description
1 1 1–5 CC PLINF
2 1 6 Definer-E
3 1 8–18 Case Number and File Source
4 1 21–30 EIN
5 1 31 Temporary EIN Indicator
       T — this is a temporary EIN generated at the time of input
       b (blank) — this is a good EIN
6 1 34–37 Name Control
7 1 39 Duplicate Entity Indicator
8 2 17–25 File Folder Number
9 4 2–36 Primary Name Line
10 5 2–36 Primary Name Line Cont
11 6 2–36 Sort Name Line
12 7 2–36 Care of Name Line
13 8 2–36 Foreign Address
14 9 2–36 Mailing Address 1
15 10 2–34 Mailing Address 2

Exhibit 2.3.66-11 
CC PLINF Output for File Source EO

CC PLINF Output Display Example for File Source EO.

Page One Display

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Page Two Display

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CC PLINFE Output Display Example for File Source EO

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Exhibit 2.3.66-12 
Valid Responses to CC PLINFZ for File Source EO

For EO cases, CC PLINF with definer "Z" shows identifying information and certain critical master file entity information (if it is present on the PCCF). Transaction history information is also shown. Standard paging information is also shown. Standard paging information will be displayed on line 13 for multiple page situations, and certain identifying data is displayed on all subsequent pages.

Case Characteristics Data

Output Display

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Record Element Description

Item Line Pos. Description
1 1 1–5 CC PLINF
2 1 6 Definer-Z
3 1 8–18 Case Number and File Source
4 1 21–30 EIN
5 1 31 Temporary EIN Indicator
       T — this is a temporary EIN generated at the time of input
       b (blank) — this is a good EIN
6 1 34–37 Name Control
7 2 17–25 File Folder Number
8 2 35–36 Fiscal Year Month
9 3 6–40 Primary Name Line
10 4 9–18 IR Code Sub-section or condition under which status is applied for
11 4 34 Affiliation Code
12 5 11–16 North American Industry Classification System (NAICS) Codes
13 5 28–31 National Taxonomy Exempt Entity Code
14 6 14–15 Current Status Codes
      Closed Status Codes
        01 — Approved — Qualified Favorable
        02 — Disapproved — Final Adverse
        03 — Returned Incomplete
        04 — Withdrawn by Taxpayer
        06 — Closed by screener
        08 — Refusal to Rule
        09 — Closed — Forwarded to other than National Office
        10 — Closed — Transferred to National Office (Non-Appeal case)
        11 — Failure to Furnish
        12 — Other closing
        30 — Deletion Disposal
      Open Status Codes
        51 — D.O. Receipt
15 6 30–35 Ruling Date (yyyymm)
16 7 11 Type Organization
17 7 24–25 Foundation/Charity Code
18 7 35–40 Advance Ruling Expiration Date (yyyymm)
19 8 9 Deductibility Code
20 8 22–25 Deductibility Year (yyyy)
21 8 37–40 Classification Code
22 9 10–22 BMF Filing Requirements
    10–11 941
    12–13 1120
    14 1041
    15 1065
    16 940
    17 blank
    18 990C
    19 990T
    20 5227
    21 990PF
    22–23 990
    An alpha literal indicates that no code has been input for a particular Filing Requirement
23 9 37 Employment Code
       b (blank) — regular employer
       W — Non-Profit Organization not subject to FUTA
       F — U.S. Government Agency
       G — State or Local Government Agency

Transaction History Display—the generation of a transaction for the BMF will be reflected in a Transaction History Section, which will be displayed under the descriptive heading " TRANSACTION HISTORY:" .

Output Display

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Item Line Pos. Description
1 1 1–10 Transaction Date (mm-dd-yyyy)
2 1 22–24 Transaction Code
       000 — Entity Establishment Transaction
       016 — Entity Update Transaction

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