2.9.1  Integrated Data Retrieval System

Manual Transmittal

November 15, 2012

Purpose

(1) This transmits revised IRM 2.9.1, Integrated Data Retrieval System Procedures, Integrated Data Retrieval System.

Material Changes

(1) Changes to this IRM consist of:

  1. Routing of DIAG-Q types 1-9 with –Y Freeze-CD’s to Memphis and Brookhaven campuses only based on the taxpayers state (WR-58974) .

  2. Change reference of MCC to ECC, Enterprise Computing Center.

  3. Added details description on Combat Zone/-C Freeze Content. Check CC IMFOLE on Line 11 for the Combat indicator. Indicator "1" indicates the Combat Zone is set and -C freeze is active/turned on (restricts assessment and collection of any tax). Indicator "2" indicates the Combat Zone is released and -C freeze is inactive/turned off (the assessment and collection of any tax may resume using normal procedures).

  • Routing of DIAG-Q types 1-9 with –Y Freeze-CD’s to Memphis and Brookhaven campuses only, (CMP101742OTH).

  • Increasing the generation timeframe from 70 to 120 days for the Type F, DIAG-Q transcripts (UWR # 45093 )

  • Elimination Diagnostic transcript Q types X & Y (SCA100916OTH). .

Effect on Other Documents

IRM 2.9.1, dated June 7, 2012, is superseded.

Audience

You have received a copy of this IRM chapter because you are on the Distribution for IRM 2.9, Integrated Data Retrieval System Procedures. Each section has its own catalogue number used for ordering and distributing purposes. You may adjust the subsequent distribution of this section to meet your office’s needs by adjusting your quarterly IMDDS Order Point Summary Report (IMR02).

Effective Date

(01-01-2013)

Terence V. Milholland
Chief Technology Officer

2.9.1.1  (01-01-2000)
Overview of Integrated Data Retrieval System

  1. This section will provide information on the following items.

    1. Purpose of IDRS IRM

    2. Scope of IDRS IRM

    3. IDRS Security

    4. Relationship with other handbooks

2.9.1.1.1  (01-01-2000)
Purpose of IDRS IRM

  1. This IRM provides general instructions and information for the use of the Integrated Data Retrieval System (IDRS) in the Campuses and Area Offices.

2.9.1.1.2  (01-01-2000)
Scope of IDRS IRM

  1. The provisions of this Section apply to IDRS processing in the Campuses and Area Offices.

  2. This Section contains general information on the system, and provides instruction on how and when to use the system in the various functional areas of the Campuses and Area Offices.

  3. The instructions contained herein are to be used in conjunction with all other related ADP Handbooks and IRM Sections containing specific detailed procedures that parallel IDRS processing unless otherwise stated herein.

2.9.1.1.3  (01-01-2000)
IDRS Security

  1. The IDRS Security System is designed to provide protection for both the taxpayer and the IDRS user employee. The taxpayer must be protected from unauthorized disclosure of information concerning his/her account and unauthorized changes to it. The IDRS user employee must be protected from other personnel using his/her identification to access or make changes to an account.

  2. IDRS users are authorized to access only those accounts required to accomplish their official duties. IDRS users must not access their own or spouse's account, the account of a friend, relative or co-worker, or any account in which they have a personal or financial interest. IRS prohibits employees from accessing tax account information to satisfy personal curiosity or for fraudulent purposes.

  3. It's the Law: Unauthorized browsing of tax account information is now a criminal offense. The Taxpayer Browsing Protection Act makes browsing a criminal misdemeanor punishable by automatic termination from employment and by either a fine or imprisonment, or both. Upon conviction in a court of law, a federal employee will automatically be fired and may be fined up to $1,000 and/or imprisoned for up to a year and/or assessed the costs of prosecution.

2.9.1.1.4  (01-01-2002)
Relationship with Other Handbooks

  1. The specific instructions for use of the IDRS Terminals and the various IDRS Command Codes are included in IRMs 2.3 and 2.4.

  2. Various codes and messages used in IDRS are included in IRMs 2.3, 2.4, and 2.7.

  3. There are currently a number of ADP Handbook Transmittals, Supplements and IRM Sections which contain procedures on the use of IDRS.

  4. This section will be used with the above mentioned ADP Handbooks and IRM Sections to provide the necessary information to all users of the system. Various ADP Handbooks and IRM Sections have incorporated general procedures for IDRS into the proper functional responsibility areas. If procedures contained herein are in conflict with the responsible functional procedures, the other ADP Handbooks or IRM Sections will govern.

  5. The main purpose of this Section is to describe how IDRS impacts on the Campus and its various functions by specifying procedures to be used when operating with IDRS. Specific procedures that exist in other ADP Handbooks or IRM Sections will still apply for IDRS. Any overlapping instructions in this IRM are still governed by the other procedures. Where other ADP Handbooks or IRM Sections specify the use of manual forms, such as the requirement for preparing Forms 2275, 3870, etc., the use of the specified forms may be replaced by command codes. The applicable procedures should still be followed, using screen entry instead of the form.

  6. Note: The term 53'd is used throughout this IRM. 53'd means there is a tax module on an account that contains an unreversed TC-530, which means currently not collectible.

2.9.1.2  (01-01-2005)
Selection of Accounts Data for the Taxpayer Information File (TIF)

  1. Data is extracted when the entity or tax module meet extraction criteria. The data is sent to each Campus which has jurisdiction, caused activity or requested the account or tax module. The following types of data can be extracted.

    1. BMF Entity Modules.

    2. BMF Tax Modules.

    3. EPMF Modules.

    4. IMF Entity Modules.

    5. IMF Tax Modules.

    6. Extraction of Notice Data.

    7. Consolidated Transactions (BMF only).

    8. Posting of NMF Data to IDRS.

    9. Campus Requests.

    10. Generated Requests from SC Processing.

2.9.1.3  (01-01-2000)
BMF Entity Modules

  1. The following information applies to BMF entity modules and their extraction criteria.

    1. BMF Identification of Campus for entities.

    2. Reasons for examining a BMF entity module.

    3. BMF entity module extraction criteria.

2.9.1.3.1  (01-01-2004)
BMF Identification of Campus for Entities

  1. Campuses which have the entity on their IDRS data base.

  2. Campuses to which a tax module is being sent this cycle.

  3. Campuses for which an unpostable or an entity notice is issued this cycle.

  4. Campus for the Area Office of the TC 844 Area Office in the entity.

  5. Campus for the Area Office and Collection location codes.

  6. Campus for the file location code in the DLN of a TC 000–150.

2.9.1.3.2  (01-01-2000)
Reasons for examining a BMF Entity Module

  1. A tax module is being extracted.

  2. A current cycle transaction posts to the entity.

  3. An unreversed TC 914 posts to at least one tax module in the account.

  4. An entity change posts in the current cycle.

  5. The zip code changes (current cycle TC 019).

  6. A merge takes place or EIN changes.

  7. A notice is issued or a transaction unposts this cycle.

  8. TC 902 with block & serial # not 89898 is processed or TC 902 or unpostable transaction from a previous cycle that had no matching tax module then is processed.

  9. Entity CSED freeze is released.

  10. TC 824,131, 521/522 (Closing Code other than 71–74) posts.

  11. TC 520 (Closing Code 83/85/88) posts.

  12. Entity closing code 53 switch is turned off (there is no longer a 53'd tax module in the account).

  13. Deferred action 02 expires and Form 1120 filing requirement is updated.

  14. Account is marked for IDRS recovery.

  15. Filing requirement updated.

2.9.1.3.3  (01-01-2000)
BMF Entity Module Extraction Criteria

  1. Taxpayer is potentially dangerous.

  2. Refund Scheme—TC918.

  3. EIN is a temporary TIN or the TIN changes.

  4. Entity notice data or TC 011 or TC 04x (other than TC 041) posts current cycle and one of the following is true:

    1. Account is already on IDRS.

    2. Account is in TDI status.

  5. Transaction posts in current cycle to entity and the account is already on IDRS.

  6. TC 902 that is not blocked 898 is processed.

  7. An entity transaction unposts to an account that is at Master File and the account is not at the Campus of the Area Office in the unpostable.

  8. The account is in TDI status and the location code changes to a different Campus due to a merge.

  9. A transaction is resequencing (TC 001, TC 003 current cycle or TC 006 preceded by a TC 005 in previous cycle).

  10. An entity module is being transmitted with a reason code A2 or A3 tax module (AIMS).

  11. Entity change posts current cycle.

  12. In the first IDRS extract cycle of a year, a search is made for any transaction that may have posted in an earlier cycle of that year (dead cycles). At this time, such a transaction would be considered as "current " .

  13. Location code changes due to merge.

  14. A non-AIMS tax module is being extracted for this entity.

  15. Entity CSED freeze is released.

  16. TC 824, 131, 521/522 (Closing Code other than 71–74) is present.

  17. TC 520 (Closing Code 83/85/88) is present.

  18. Entity closing code 53 switch is turned off (there is no longer a 53'd tax module in the account).

  19. Deferred action 02 expires and Form 1120 filing requirement is updated.

  20. The account is marked for IDRS recovery and the account is on IDRS.

  21. A transaction unposts to a tax module that is not at Master File.

  22. An entity transaction posts in the current cycle with a Julian date greater than 400.

  23. Current cycle transaction posts and the account is on IDRS.

  24. There is an entity IDRS Section. The last period satisfied activity indicator is on and the Status 58 Indicator is a 1.

  25. The current month is less than 16 months from the establishment date month, account is not on IDRS and a current cycle entity transaction posts.

2.9.1.4  (01-01-2000)
BMF Tax Modules

  1. The following information applies to BMF tax modules and their extraction criteria.

    1. BMF Identification of Campus for tax modules.

    2. Reasons for examining a BMF tax module.

    3. BMF tax module extraction criteria.

2.9.1.4.1  (01-01-2004)
BMF Identification of Campus for Tax Modules

  1. Campuses which have the tax module on their IDRS data base.

  2. Campuses for which an unpostable or a tax module notice is issued this cycle.

  3. Campus for the Area Office of the TC 844 Area Office in the entity.

  4. Campus for the Area Office and Collection location codes.

  5. Campus indicated by the AIMS control Campus and TC 429 Campus.

2.9.1.4.2  (01-01-2000)
Reasons for examining a BMF Tax Module

  1. Current cycle transaction posts or status updates.

  2. Current entity transaction posts.

  3. Unreversed TC 914 posts.

  4. Entity change posts in current cycle.

  5. TC 019 (zip change) posts this cycle.

  6. Account is resequencing.

  7. Notice is issued or transaction unposts this cycle.

  8. TC 902 with block & serial # not 89898 is processed.

  9. TC 429 posts without tax shelter release indicator.

  10. IDRS activation switch is significant (used for recovery).

  11. CP 101, 102, 103, 104, 107 or 131 with generated notice code of 24 or 26 generated in current cycle.

  12. It is an FTD module (MFT 01 tax period 000000).

  13. Module has an FTD debit or credit freeze.

  14. Entity 918 freeze is on.

  15. Module in Status 23 with assessed module balance and accruals above tolerance and entity status 02 or 03 switch is on.

  16. Master File tax module IDRS recovery switch set.

2.9.1.4.3  (01-01-2006)
BMF Tax Module Extraction Criteria

  1. The current status history section has a status code of 29.

  2. An unreversed TC 914 is present.

  3. One of the following freezes is present: W-, K-, P-, H-, -X, -B, -R, -K, -F, -U, -Y, -W, -E, -J, -H, R-, B-, -P, Q-, -V, L-.

  4. There is a posted return (except MFT 13) and:

    1. The CSED is not expired.

    2. The module is not 53'd.

    3. DAR code is other than 01–39.

    4. The current status code is 13, 14, 18, 19, 20, 21, 22, 56, 58 or 60.

  5. Status is 02 and Notice number is 2. Has prior 02 with Status Indicator = B, is in credit balance and the entity TDI switch is not a 1.

  6. The current status code is 03.

  7. The current status code is 02 and another module is in 03 status.

  8. The current status code is 02 and the status history notice number is 4.

  9. The current status code is 02 and the status indicator is not B and there is a credit module balance.

  10. A TC 740 posts.

  11. There is a duplicate filing condition.

  12. There is an AIMS account already on IDRS, and either TC 421 posts current cycle or an unreversed TC 420/424 is posted. For an unreversed TC 420/424, at least one of the following conditions must also be present:

    1. TC 429 posts.

    2. The tax module activity switch is significant.

    3. The cycle of the most current status history section equals the cycle of the 23C date.

    4. There is an entity change.

  13. CP notice (except CP 210, 138, 145, and 173) is issued.

  14. A TC28x, 70x, 73x, 75x, 79x, 82x (except TC 826), 85x (except TC 856), 87x or 89x posts in current cycle.

  15. A TC 846 posts with refund amount over the minimum MF extraction criteria amount.

  16. TC 902 block/serial # other than 89898 is processed.

  17. TC 902 from a prior cycle for the module that did not exist at that time is processed.

  18. There is an unpostable this cycle.

  19. There is a status code of 06 or higher in current cycle immediately preceded by an 02 status.

  20. This is an FTD module (MFT 01 tax period 000000) with credit balance and there is at least 1 balance due tax module on the account.

  21. There is no posted return and there is a credit module balance.

  22. There is a posted return (except MFT 13), the CSED is not expired and at least one of the following conditions exists:

    1. The module is in status 12 and either the module is 53'd, the closing code is 09 and the accruals (interest total + failure to pay total - (failure to pay assessed + interest assessed)) are over the minimum MF extraction criteria amount or the module is not 53'd and accruals are over the minimum MF extraction criteria amount.

    2. The status code is 23 and assessed module balance (module Balance and assessed interest + interest paid) + accruals are over the minimum MF extraction criteria amount.

    3. The module is 53'd, the closing code is 09, assessed module balance + accruals are over the minimum MF extraction criteria amount and the status code is 19, 20, 21, 22, 56, 58, or 60.

  23. There is a posted return (except MFT 13), the CSED is not expired and the status code is 12, 19, 20, 21, 22, 23, 56, 58 or 60 and either:

    1. The module is 53'd and the closing code is not 09.

    2. The module is not 53'd and the closing code is 01–08 or 10–39.

  24. There is a resequencing entity (current cycle TC 001, 003 or 006 preceded by 005 in previous cycle).

  25. This is an AIMS tax module and:

    1. TC 421 posts in current cycle.

    2. Unreversed 420/424 posts and either one TC 429 is input or the tax module activity switch is significant or the cycle of the most current status history section equals the cycle of the 23C date or there is an entity change.

  26. The tax module is on IDRS and either:

    1. A transaction posts in the current cycle.

    2. An entity change transaction posts in previous cycle.

    3. The tax module activity switch is significant.

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. The cycle of the current status is equal to the cycle of the 23C date. In the first IDRS extract cycle of a year, a search for any current status that posted in an earlier cycle (dead cycles) of that year is also made. In the first extract cycle such a module would be considered as if the current status cycle and the cycle of the 23C date were equal.

    6. Master File tax module IDRS recovery switch set.

  27. The current status or a status with current cycle date is 02 and either status indicator is not B or status cycle is not more than 15 cycles old.

  28. Entity TC 918 freeze is on and the module tax period is current year or one year prior (Reason Code KK).

  29. Extract the module in the cycle a TC 971 AC 043 posts.

2.9.1.5  (01-01-2000)
EPMF Modules

  1. The following information applies to EPMF modules and their extraction criteria.

    1. EPMF Identification of Campus.

    2. EPMF entity module extraction criteria.

    3. EPMF tax module extraction criteria.

2.9.1.5.1  (01-01-2000)
EPMF Identification of Campus

  1. Campus for the Area Office and/or TDI location code in the entity

  2. Campus as derived from the control DLN of a return module being extracted to IDRS.

  3. Campus as derived from the file location number of the DLN of a transaction that imposted current cycle.

  4. Campus as derived from the file location code of the DLN of a TC 902 directed either to the entity or a return module in the account current cycle.

  5. Campus specified by the EPMF IDRS indicator which was set by a TC 902 received in a prior cycle that was directed to a return module which was not present but is present now.

  6. Campus associated with the file location code of the DLN of the TC 000

  7. All three centralized (Memphis, Atlanta, and Brookhaven) Campuses

2.9.1.5.2  (01-01-2000)
EPMF Entity Module Extraction Criteria

  1. A current cycle TC 902 directed to the entity is processed.

  2. An entity transaction unposts from the entity this cycle.

  3. A return module is being extracted in the current cycle.

  4. The account is marked as being on the IDRS TIF in at least one Campus and at least one of the following conditions is met:

    1. The location codes (TDI or Area Office) change in the current cycle.

    2. A transaction posts to the entity in the current cycle.

    3. The zip code changes in the current cycle.

  5. The entity is part of an account that is being resequenced this cycle—either resequencing from another account number this cycle or another account is being merged into this account this cycle and, the account is marked as being on the TIF in at least one Campus.

  6. A TC 000 posts in the current cycle or if the entity establishment date plus 15 months is equal to or greater than the current year month and either a transaction posts to the entity in the current cycle or a TC 019 updates the zip code in the current cycle.

2.9.1.5.3  (01-01-2000)
EPMF Tax Module Extraction Criteria

  1. One of the following statuses is set in the current cycle: 02, 03 or 06.

  2. A TC 902 directed to the return module is received this cycle.

  3. The IDRS indicators show that the module was requested in a prior cycle, but was not extracted and the module is now on the EPMF returns file.

  4. A transaction unposts from the module in the current cycle.

  5. The return module is part of an account that is being resequenced this cycle—either resequencing from another account number this cycle or another account is merging into this account thus cycle and, the account is marked as being on the TIF in at least one Campus.

  6. The IDRS indicators show the module is on IDRS in at least one Campus and one or more of the following conditions occur:

    1. A transaction posts to the tax module in the current cycle.

    2. The module status history is updated in the current cycle.

    3. A TC 428 posts to the module in the current cycle.

    4. The return module is part of a plan that has either had a slot-in or plan merge successfully completed current cycle.

    5. A return module is extracted to AIMS in the current cycle.

2.9.1.6  (01-01-2000)
IMF Entity Modules

  1. The following information applies to IMF entity modules and their extraction criteria.

    1. IMF Identification of Campus for entity modules.

    2. Reasons for examining an IMF entity module.

    3. IMF entity module extraction criteria.

2.9.1.6.1  (01-01-2004)
IMF Identification of Campus for Entity Modules

  1. Campuses to which a tax module is being sent.

  2. Campuses for which an entity notice is issued.

  3. Campuses which requested the entity in a prior cycle.

  4. Campuses requesting the entity in the current cycle.

  5. Campuses which input an entity or tax module transaction which unposts in the current cycle or unposted in a prior cycle.

  6. Campus for the Area Office code of the TC 844 Area Office in the entity.

  7. Campus for the Area Office or Collection location code in the Entity.

  8. Campuses determined from the posted entity transaction DLN if the transaction is a current cycle posted IDRS generated TC 000–149.

  9. A memo entity will not be extracted to the TIF unless there is a current cycle posted transaction in the entity and either the account is marked as being on IDRS or the entity TDI switch indicates an 02 or 03 status tax module is in the account.

  10. Campus determined by the DLN File Location Code in an open TC 922 if the first process code is equal to 03 or 06 (AUR only).

2.9.1.6.2  (01-01-2013)
Reasons for Examining an IMF Entity Module

  1. The zip code is being updated by a TC 019.

  2. Account registers activity.

  3. A module within the account is being requested with a TC 902 or a TC 429.

  4. A TDA information record is being issued for a module within the account.

  5. A notice is being issued.

  6. A transaction unposts this cycle.

  7. A change in a tax module status occurs.

  8. A math error freeze is being released.

  9. The 47 hold is being released.

  10. A TC 582 or TC 583 transaction is being received.

  11. The bankruptcy freeze is being released.

  12. The offset overflow freeze is being released.

  13. The offset in expired module freeze is being released.

  14. The erroneous refund hold is being released.

  15. The module contains an unreversed TC 420 or 424.

  16. The IRS litigation freeze is being released.

  17. The scrambled SSN freeze is being released.

  18. The location codes update.

  19. A TC 912–919 posts.

  20. A TC 924 with reference number 108 posts.

  21. The module contains an open TC 922 with a process code equal to 03 or 06 and DLN FLC indicates AUR SC in the first position.

  22. Entity Combat Zone indicator was set or released this cycle, or the Entry Departure Date was corrected. Check CC IMFOLE on Line 11 for the Combat indicator. Indicator "1" indicates the Combat Zone is set and -C freeze is active/turned on (restricts assessment and collection of any tax). Indicator "2" indicates the Combat Zone is released and -C freeze is inactive/turned off (the assessment and collection of any tax may resume using normal procedures).

2.9.1.6.3  (01-01-2007)
IMF Entity Module Extraction Criteria

  1. The entity contains an unreversed TC 918.

  2. The entity PDT indicator is on.

  3. The entity scrambled SSN indicator is on.

  4. An entity notice (except 050) is being issued this cycle.

  5. A TC 011 posts to the entity in the current cycle and either the account is marked as being on IDRS or the entity TDI switch indicates an 02 or 03 status tax module is in the account.

  6. A TC 902 is received this cycle.

  7. The entity was requested in a prior cycle.

  8. Module requested via ICP.

  9. An entity or tax module transaction unposts this cycle and the module is not already on IDRS.

  10. The entity TDI switch indicates an 02 or 03 status tax module is on the account and the Collection location code or Area Office changed this cycle.

  11. The account is resequenced or merged this cycle and account is on IDRS.

  12. The entity is being extracted because a tax module under AIMS control is being extracted.

  13. One of the following occurs in an account containing an unreversed TC 420 or 424: A new name (first or second), street address, city, state or zip code posts.

  14. The account is marked as being on IDRS and Collection location code or Area Office change this cycle.

  15. The scrambled SSN indicator is turned off this cycle.

  16. The entity is being extracted because of a tax module extraction.

  17. The account is marked as being on IDRS and the zip code was updated by a TC 019, 150 or 430 in the current cycle.

  18. The account is marked as being on IDRS and an entity transaction posted in the current cycle.

  19. A TC 000 thru TC 149 with a julian date inflated by 400 posts to the entity in the current cycle. Note: TC000 with a block/serial number of 99999 will not cause extraction.

  20. The minister indicator is set or released this cycle.

  21. The OIC year field was cleared this cycle and the account is marked as being on IDRS.

  22. The Federal Employee Indicator is set this cycle and the account is marked as being on IDRS.

  23. The TC 130 freeze was released in the current cycle and the account is marked as being on IDRS.

  24. A Master File recovery occurs in the current cycle and the account is marked as being on IDRS.

  25. The Entity FMS Levy Indicator was set or released in the current cycle and the account is marked as being on IDRS. The IDRS Entity Extract Indicator will be set to 4.

  26. The Entity Extract Indicator is set and the account is marked as being on IDRS.

  27. CC6X indicators have been set this cycle. The IDRS Entity Extract Indicator will be set to 4.

  28. The Withholding Compliance Case(WHC) Indicator in the Entity has been updated in the current cycle and the account is marked as being on IDRS. The IDRS Entity Extract Indicator will be set to 2.

2.9.1.7  (01-01-2000)
IMF Tax Modules

  1. The following information applies to IMF tax modules and their extraction criteria.

    1. IMF Identification of Campus for tax modules.

    2. IMF tax module extraction criteria.

2.9.1.7.1  (01-01-2000)
IMF Identification of Campus for Tax Modules

  1. Campus for the Area Office or Collection location code in the entity.

  2. Campus for the latest status history AO on the tax module (only if the latest status is 02 or 03).

  3. Campuses having a notice issued for this tax module in the current cycle.

  4. Campuses that input a tax module transaction which unposts from this module in the current cycle.

  5. Campuses that input a tax module transaction which unposts from this module in a prior cycle because the tax module was not on the MF.

  6. Campuses which requested the tax module in the current cycle.

  7. Campuses which requested the tax module in a prior cycle as indicated by the MF IDRS indicators.

  8. Campuses for which a TDA information record was issued this cycle.

  9. Campuses determined by the audit control number in an unreversed TC 420 or the DLN in the TC 424, whichever is later. If an unreversed TC 420 or 424 is not present in the module and a TC 421 posts in the current cycle, use the TC 421 DLN.

  10. Campus determined by the DLN file location code in a TC 300 if the posting cycle is equal to the current cycle.

  11. Campus which requests the module via a TC 429.

  12. Campus determined by the DLN file location code in an open TC 922 if the first process code is equal to 03 or 06 (AUR only).

  13. Campus determined by the DLN file location code in an unreversed TC 914.

2.9.1.7.2  (01-01-2013)
IMF Tax Module Extraction Criteria

  1. The module is in status 29.

  2. The module contains an unreversed TC 914 or TC 916 or the account contains an unreversed TC 918.

  3. The module is frozen due to a TDI Refund freeze.

  4. module contains a TDI Refund freeze that is being released in the current cycle.

  5. The module contains a current posted TC150 and the STEX Freeze is set to a 3.

  6. One of the following freeze or hold conditions exists in the module: -Y, -W, -V, H-, J-, D-, -D, X-, B-, R-, -J, W-, K-, -E, P-, -X, -B, -R, -Q, -K, -F or -U.

  7. The module contains a settled return (except on civil penalty module—MFT 55), the module is not 53'd, the module closing code is not equal to 01–39, the CSED is not expired and the module is in status 19, 20, 21, 22, 24, 26, 54, 56, 58 or 60.

  8. The module is updated in the current cycle to status 02 with a status indicator of 2 and was previously in status 02 with status indicator B and the module is in credit balance.

  9. Both the module is updated to status 02 and the FERDI indicator is set in the current cycle. (The FERDI indicator will be a 9 in the cycle that it is set.)

  10. Module meets any one of the following conditions:

    1. Module is in status 03.

    2. Module is in status 02 and another module in the account is in status 03.

    3. Module is in status 02 with a status indicator of 4.

    4. Module is in status 02 (excluding 02 with status indicator B) and the module balance is credit.

  11. The module is in credit balance with a settled return and there is an unreversed DMF TC 130 present in the entity.

  12. The module contains a duplicate return or amended return freeze.

  13. The module contains a TC 740 freeze (Undelivered Refund).

  14. A TC 150 posts to the invalid segment.

  15. An IMF reminder notice (CP/71/71A/71C/71D) is issued in the current cycle.

  16. A tax module notice (except 021, 045, 047, 049, 050, 051, 053 or 086) is being issued this cycle.

  17. A TC 70X, 82X (except TC 826), 73X, 85X (except TC 856), 75X, 87X, 28X, 79X, or 89X posts to this module in the current cycle.

  18. A TC 902 is received this cycle from a Campus for this tax module.

  19. This tax module was requested via a TC 902 in a prior cycle but the request was not honored due to the module not being on the Master File.

  20. The tax module request is via ICP.

  21. A TC 592 posts in the current cycle in this module or a previous module in the account and this module is in status 02.

  22. A transaction went unpostable from the tax module in the current cycle.

  23. The account is a resequenced/merged account and the entity TDI switch indicates an 02 or 03 status tax module is in the account and the amount is marked as being on IDRS already.

  24. The module status was updated from 02 status to 06 status or greater in the current cycle.

  25. This is a debit module balance in status 23 and the module balance plus accruals is over the minimum MF extraction criteria amount.

  26. This is a debit module balance in status 19, 20, 21, 22, 24, 26, 54, 56, 58 or 60, the module is 53'd with closing code 09 and the module balance plus accruals is over the minimum MF extraction criteria amount.

  27. The module is in status 12, the module is not 53'd with status date after 1/1/71 and accruals are over the minimum NF extraction criteria amount.

  28. The module status is 12, the module is 53'd with closing code 09 and accruals are over the minimum MF extraction criteria amount.

  29. A debit transaction or credit reversal posts to a module this cycle containing a settled return (except on a civil penalty module—MFT 55), and the resulting balance (tax plus penalty plus unpaid assessed interest) is over the minimum MF extraction criteria amount.

  30. The module contains a settled return (except on a civil penalty module—MFT 55), at least one CSED is unexpired, the module is in status 12, 19, 20, 21, 22, 23, 24, 54, 56, 58, or 60, the module has been 53'd and the closing code is 01–08 or 10–39.

  31. The account is a resequenced account (either resequenced from another account this cycle or another account number has merged into it this cycle) and account is on IDRS.

  32. A TC 420, 421, or 30X posts to this module in the current cycle.

  33. One of the following conditions occurs in a tax module containing an unreversed TC 420 or 424:

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. A TC 34X, 640, 470 or 480 hold goes into effect or is released.

    3. A TC 17X with a significant amount posts in the current cycle.

    4. An amended/duplicate return hold goes into effect or is released.

    5. A new IRA indicator posts to the IMF.

    6. A TC 918 or 919 posts to the entity, a TC 916 or 917 posts to the module, or a change occurs in the entity refund schemes indicator.

    7. A TC 670 posts or is reversed.

    8. A TC 520 (closing code 85 or 88) hold goes into effect or is released.

    9. A new SSN posts.

    10. The ASED is updated.

    11. A TC 960, 961 or 962 posts to the tax module.

    12. A TC 29X or TC 400 posts in the current cycle.

    13. The Entity Combat Zone freeze was set or released in the current year. Check CC IMFOLE on Line 11 for the Combat indicator. Indicator "1" indicates the Combat Zone is set and -C freeze is active/turned on (restricts assessment and collection of any tax). Indicator "2" indicates the Combat Zone is released and -C freeze is inactive/turned off (the assessment and collection of any tax may resume using normal procedures).

    14. The Status 26 indicator is updated in the current cycle.

    15. The 53 Hold indicator is updated in the current cycle.

    16. A TC 971 AC 72 posts this cycle.

    17. Spouse's SSN is updated.

    18. The Disaster indicator is updated in the current cycle.

    19. The 480 Indicator has been turned off in the current cycle.

    20. The OIC Acceptance Year equals FFFF.

  34. A TC 429 from a Campus posts this cycle for this module.

  35. The G freeze, 47 hold is being released this cycle and the module is already on IDRS.

  36. The 130 freeze (left V) is being released this cycle and the module is already on IDRS.

  37. A TC 582 or TC 583 transaction is being received this cycle.

  38. A transaction posts to the tax module in the current cycle and the module is already on IDRS.

  39. The bankruptcy freeze (right V) is being released this cycle and the module is already on IDRS.

  40. There is a current cycle status change in the module and the module is already on IDRS.

  41. The offset overflow freeze (left C) is being released this cycle and the module is already on IDRS.

  42. The offset in/expired module freeze (left A) is being released this cycle and the module is already on IDRS.

  43. The erroneous refund hold (TC 844) is being released this cycle and the module is already on IDRS. The IRS litigation freeze (TC 520) is being released this cycle and the module is already on IDRS.

  44. The module is in status 02 and another module is not in status 02 with a status indicator of 2 and there is not a status 02B in the module.

  45. The refund scheme freeze (Z-) is being released this cycle and the module is already on IDRS.

  46. A TC 150 posts to the tax module in the current cycle and the current cycle is 150 days past RDD.

  47. The backup withholding indicator is being updated in current cycle and the module is on IDRS.

  48. A TC 924 with reference number 180 posts in the current cycle and the module is on IDRS.

  49. The spousal offset freeze (D-) is being released this cycle and the module its on IDRS.

  50. A TC 162 posts to the tax module in the current cycle.

  51. A Filing Status Code was updated this cycle by a doc. code 63 transaction and the module is on IDRS.

  52. The TC 480 or TC 780 freeze (-Y) is released this cycle and the module is already on IDRS.

  53. The Entity Combat Zone Freeze (-C) was turned on or off in the current cycle or the Entry/Departure date was corrected and the module is on IDRS. Check CC IMFOLE on Line 11 for the Combat indicator. Indicator "1" indicates the Combat Zone is set and -C freeze is active/turned on (restricts assessment and collection of any tax). Indicator "2" indicates the Combat Zone is released and -C freeze is inactive/turned off (the assessment and collection of any tax may resume using normal procedures).

  54. Whether a module meets the TIF extraction criteria above or not, analyze for the following conditions for AUR extraction. Those that meet both TIF and AUR extraction are extracted to both files. Those only meeting the criteria below are extracted to the AUR file only. Determine which SC to extract the update for based on the DLN FLC in the TC 922.

    1. A TC 922 with a process code equal to 03 or 06 in the first position and a DLN FLC for an AUR SC posts in the current cycle.

    2. A TC 922 updates the process code in the current cycle and the code in the first position is equal to 03 or 06 and the DLN FLC is for an AUR SC.

      Note:

      Do not extract AUR updates after the process code is updated to 20–29, 35–39, 40–49, 50–53, 62–69, 70–74, 80, 82–89, or 90–93.

  55. The Federal Employee Indicator is on.

  56. Open TDA shows at least one tax module status 60 and current year tax module has a credit balance.

  57. The imminent or latest CSED has been updated this cycle.

  58. EIC Indicator has been updated this cycle.

  59. The Disaster Indicator has been updated this cycle.

  60. A TC 694 or TC 695 has posted in the current cycle in a Civil Penalty Module.

  61. A Master File recovery is occurring in the account and the module is on IDRS.

  62. A TC 971 Action Code 86 or 87 posts in the current cycle and the account is on IDRS.

  63. The IDRS Tax Module Extract Indicator is set and the account is marked as being on IDRS.

  64. A TC537 posted in the current cycle and the account is marked as being on IDRS.

  65. Extract all modules if a 6X indicator has been updated this cycle. The IDRS Entity Extract indicator will be set to a 4.

  66. Extract the module if a CADE TC 001 Blocked 999 and an IDRS Tax Module TC with a DLN Contol day of >400 and <767 post in the current cycle.

  67. Extract the module in the cycle a TC 971 AC 043 posts.

2.9.1.8  (01-01-2005)
Extraction of Notice Data

  1. The following notices will be selected if the Area Office or Collection location code or notice DLN Area Office are in the MRS Campus jurisdiction.

    1. IMF—08, 11, 14, 14E, 15, 16, 19, 20, 21 (balance due only), 23, 24, 25, 29, 30, 31, 32, 32A, 33, 35, 36, 36D, 36S, 37, 39, 41, 42, 43, 44, 45, 45S, 46, 47, 48, 49, 50, 51, 52, 53, 54, 57, 60, 62, 64, 71, 71A, 71C, 83, 86, 93, 711, 714, 721, 722, TDA Information Record, QDI (TDI Research Transcript) and NML (NML Liability Transcript). Also, 10, 12, 13, and 45; if there is an IRA liability.

    2. BMF—101, 102, 103, 104, 105, 106, 107, 110, 111, 112, 113, 114, 115, 116, 117, 118, 121a, 123, 123a, 124, 124a, 125, 125a, 126, 126a, 127, 127a, 128, 131, 131a, 132, 133, 135, 138, 145, 146, 149, 154, 156, 157, 159, 160, 161, 162, 163, 164, 165, 166, 169, 170, 171, 173, 174, 175, 177, 179, 183, 184, 185, 186, 187, 188, 190, 191, 192, 193, 194, 195, 197a, 202, 206, 207, 208, 210, 215, 220, 222, 225, 230, 231, 233, 234, 237, 237a, 238, 240, 241, 248, 258, 260, 261, 262, 264, 265, 266, 267, 268, 270, 271, 272, 274, 275, 277, 278, 293, 294, 331, (TDA Information Record), 332, 355 (TDI Research Transcript), 369, 370, 376, 384, 801, 802, 811, 812, 861, 865, 874, 875, 910, 920.

2.9.1.9  (01-01-2000)
Consolidated Transactions (BMF Only)

  1. This applies to the larger modules and the consolidation will be made at the time of extraction for IDRS.

    1. TC's 650, 651, and 652 having a transaction date equal to or prior to the Return Due Date will be consolidated into one TC 650. The same criteria will apply to TC's 660, 661, and 662.

    2. The Cycle Posted, DLN and Transaction Date will be that of the first transaction posted at Master File.

    3. Posted Master File consolidations and transactions which posted in the current cycle will not be included in the consolidated transaction.

2.9.1.10  (01-01-2000)
Posting of NMF Data to IDRS

  1. NMF accounts are put on IDRS by inputs through various command codes. Many types of accounts may be established on IDRS such as:

    1. Accounts in TDI Status

    2. Accounts in TDA Status

    3. AIMS accounts

2.9.1.11  (01-01-2005)
Campus Requests

  1. The Campus may request individual tax or entity modules from the Master File in several ways.

    1. Whenever a case control is established and the module is not currently on IDRS, a TC 902 is generated to request the specific module from either the IMF, BMF, or EPMF.

    2. If a case control is not desired or required, input of Command Code (CC) MFREQ(D) may be used to generate a TC 902 which requests the specific module from either IMF, BMF, or EPMF and creates a dummy module on the TIF.

    3. CFOL data may be downloaded via command codes MFREQ(C) or RECON.

2.9.1.12  (01-01-2005)
Generated Requests from SC Processing

  1. BMF, IMF, and EPMF transactions in process in the Campus pipeline are passed against the IDRS data base each night during IDRS end-of-day processing. Certain categories of transaction will append to IDRS, create a dummy module, and cause the generation of TC 902 to the Master File. These include:

    1. BMF or EPMF TC's 150, if the current date is more than 45 days past the return due date, or the transaction is a corrected unpostable or contains condition code F.

    2. IMF TC's 150 that are processed more than 150 days past the due date or that contain condition code F or T will create a dummy module if the module is not on IDRS, or the transaction is a corrected unpostable. The transaction displays as a DI TC 590 for secondary SSN's.

    3. Transaction with TC's 011, 013, 014, 015, 020, 030, 040, 041, 462, 470 (cc 99), 474, 475, 520, 59x, 620, 622, 914, 916, 918, 976 (BMF only), or 977 (EPMF only).

    4. Campus Rejects—The Reject Control File and Error Resolution File are run against IDRS weekly. A reject transaction will append to an account already on IDRS as long as it is either on the Reject Control File or Error Resolution File. IMF TC 150 rejects will stay on approximately an additional six cycles.

    5. IMF TC's 150 if the MFT-CD is 29 (formerly IRAF) and if the current date is past return due date or if the TC 150 is G coded, or the transaction is a corrected unpostable.

2.9.1.13  (01-01-2002)
IDRS Module Retention Criteria for the TIF

  1. This section will provide information on the following items.

    1. General Principles of Retention Analysis

    2. Specific Retention Criteria (TIF)

    3. Examples of IDRS retention criteria

    4. Entity added by command code ENSIGN


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