21.2.1  Systems

Manual Transmittal

September 12, 2014

Purpose

(1) This transmits revised IRM 21.2.1, Systems and Research Programs - Systems.

Material Changes

(1) Editorial changes were made throughout IRM 21.2.1. The web addresses, IRM and legal resources were checked and corrected, where necessary.

(2) IRM 21.2.1.2.5 - Added IRM reference and Document 6209 reference to provide Unpostable details.

(3) IRM 21.2.1.6(4) - Clarified that only refund from IMF returns are currently eligible for direct deposit.

(4) IRM 21.2.1.8.1 - Replaced old section entitled "Branded Prescription Drug (BPD) Inventory" , with "ACA Fee Claim Inventories (AFCI)" , which describes the revamped AMS section.

(5) IRM 21.2.1.11.2 - updated reference to transcript IRM.

(6) IRM 21.2.1.22 (1) - Updated to include Employment, Estate and Trust Returns.

(7) IRM 21.2.1.27 - Clarified that Contact Recording generally stores audio files for 45 days. Selected recordings can be held for 18 months.

(8) IRM 21.2.1.35 (2) - Updated table to specify the types of Master File transcripts worked by site.

(9) IPU 14U0180 issued 01-24-2014 IRM 21.2.1.35 (5) (g) - Corrected notice number from 2940C to CP 301.

(10) IRM 21.2.1.39(4) - Corrected link to PIN Practitioners FAQs.

(11) IRM 21.2.1.39 (7) - Removed bullet referring to Form 8885.

(12) IPU 14U0744 issued 04-22-2014 IRM 21.2.1.40 - Deleted bullet containing outdated information regarding the Electronic Filing PIN (EFP).

(13) IPU 14U0062 issued 01-07-2014 IRM 21.2.1.40 (9) - Add note directing assistor to new section describing updated procedures using IAT Disclosure Tool , IRM 21.2.1.40.2.

(14) IPU 14U0330 issued 02-14-2014 IRM 21.2.1.40.1 - Added exception instructing Philadelphia International phone assistors to follow AM IPSU procedures for AGI calls on accounts with an ID theft indicator.

(15) IPU 14U0374 issued 02-26-2014 IRM 21.2.1.40.1 - Update paragraph sequence to flow logically. Added sentence to paragraph (2) for clarification.

(16) IPU 14U0062 issued 01-07-2014 IRM 21.2.1.40.2 - New section added to describe update IAT Disclosure Tool Procedures when caller is requesting AGI and fails High Risk Disclosure.

(17) IPU 14U0180 issued 01-24-2014 IRM 21.2.1.40.2 - Added qualification that procedures in this section need not be followed for first time filers.

(18) IPU 14U0233 issued 01-30-2014 IRM 21.2.1.40.2 - Added updated information on the input of REQ77 secondary date.

(19) IRM 21.2.1.41 - Make corrections to several paragraphs regarding State e-file. Added more information to the table, removed paragraphs regarding standalone (state-only) returns.

(20) IPU 14U0675 issued 04-09-2014 IRM 21.2.1.42 - Added caution warning assistors not to direct callers to VITA sites for tax law inquiries.

(21) IRM 21.2.1.45 - Delete references to for Form 8453-F, now obsolete. Add explanation and reference to replacement, Form 8453-FE,

(22) IPU 14U0744 issued 04-22-2014 IRM 21.2.1.48 - Re-ordered subsections describing electronic payments. Moved IRS Direct Pay to IRM 21.2.1.48.1, and all others down one. Modified IRM 21.2.1.48.1 and IRM 21.2.1.48.1.1 instructing phone assistors to encourage balance due callers to use IRS Direct Pay as a method of payment.

(23) IPU 13U1707 issued 12-06-2013 IRM 21.2..1.48.1 - Section added to explain new IRS Direct Pay service available on IRS.gov.

(24) IPU 13U1707 issued 12-06-2013 IRM 21.2..1.48.1 - New subsection added to explain procedures for responding to inquires regarding IRS Direct Pay.

(25) IPU 13U1707 issued 12-06-2013 IRM 21.2.1.48.1 - Correction to previous update. The link for IRS Direct on the Payments tab of IRS.gov will not be available until April, 2014.

(26) IPU 14U0837 issued 05-09-2014 IRM 21.2.1.48.1 - Added paragraphs explaining that joint filers using Direct Pay should verify using their own SSN, whether filing primary or secondary. Also, specified that users must have an SSN to use Direct Pay, payments made for returns filed under ITINs will not be accepted.

(27) IPU 14U1281 issued 08-21-2014 IRM 21.2.1.48.1 - Explained that the majority of ITIN holders are eligible to use the Direct Pay Application, made various editorial changes throughout.

(28) IPU 14U0888 issued 05-20-2014 IRM 21.2.1.48.1.1 - Updated to explain that IRS Direct Pay is now available through a hyperlink on the Payments tab of the IRS.gov home page.

(29) IPU 14U0823 issued 05-07-2014 IRM 21.2.1.48.1.1(2) - Corrected IRM reference in table

(30) IPU 14U0151 issued 01-22-2014 IRM 21.2.1.48.5 - Updated table in paragraph (7) to reflect the changes to the list of Credit and Debit Card providers now shown on IRS.gov.

(31) IPU 14U0374 issued 02-26-2014 IRM 21.2.1.48.5 - Reduced paragraph (6) for clarity. All pertinent information is contained within the If/And/Then chart.

(32) IPU 14U0032 issued 01-03-2014 IRM 21.2.1.52, 21.2.1.57, 21.2.1.59(1), 21.2.1.59(4) - add note to reference changes in IRM 21.1.1.6(5) (6) (7) Customer Service Representative (CSR) Duties

(33) IRM 21.2.1.52.1 - Explained that although most tax law inquiries are out-of-scope and not answerable by our toll-free lines, exceptions are identified in IRM 21.21.1.1.6(5).

(34) IPU 13U1700 issued 12-04-2013 IRM 21.2.1.53 - Updated the name of Financial Management Service (FMS) to the Bureau of Fiscal Services (BFS).

(35) IPU 14U0151 issued 01-22-2014 IRM 21.2.1.54 - Update entire section to reflect new IRS.gov application, Get Transcript, which replaces the Order a Transcript application previously described by this section.

(36) IPU 14U0233 issued 01-30-2014 IRM 21.2.1.54 - Modified procedures for Get Transcript Online to follow IRM 21.2.3.5.9.2 until application is fully deployed.

(37) IRM 21.2.1.56 -Reconfigured entire section and all subsections for clarity.

(38) IPU 14U0359 issued 02-21-2014 IRM 21.2.1.60 - Provides additional detail regarding the capabilities of the Online Payment Agreement (OPA) application available through IRS.gov. Correct IRM Reference in paragraph (15).

(39) IPU 14U0374 issued 02-26-2014 IRM 21.2.1.60 - Corrected the number of months that the Online Payment Application can allow for a payment agreement form 60 to 72.

(40) IPU 14U0837 issued 05-09-2014 IRM 21.2.1.60 - Explained the Online Payment Agreement PIN can be reset/changed using PIN procedures in 21.2.1.29.3. Also added a note to that section regarding this issue.

(41) IRM 21.2.1.60 - Updated section to included information for agreements on Individual Shared Responsibility Payments. Made various updates and clarifications to all sections describing the Online Payment Application (OPA).

(42) IPU 14U0590 issued 03-31-2014 IRM 21.2.1.60.1 - New section added to describe update to IRS.gov's Online Payment Agreement (OPA) application. Application will now allow in-business BMF taxpayers to request an In Business Trust Fund (IBTF) Express installment agreement for balances of $25,000 or less .

(43) IPU 14U0151 issued 01-22-2014 IRM 21.2.1.61 - Updated section in accordance with update of eAuthentication program. Deleted table and simplified procedures needed in response to inquiries related to eAuthentication.

(44) IPU 14U0180 issued 01-24-2014 IRM 21.2.1.61 - Updated section to provide names of applications utilizing eAuthentication and correct EPSS Help Desk number and remove reference to IRS.gov help desk.

(45) IPU 14U0471 issued 03-11-2014 IRM 21.2.1.61 - Clarified procedures for directing phone inquiries to the EPSS Help Desk.

(46) IPU 14U0233 issued 01-30-2014 IRM 21.2.1.61(8)- Removed reference to paragraph (10) that should have been removed with the issuance of IPU 14U0180.

(47) IRM 21.2.1.62 - New tridoc added to describe Where's My Amended Return (WMAR) telephone and online applications.

Effect on Other Documents

IRM 21.2.1, .Systems and Research Programs - Systems dated August 29, 2013 is superseded. The following IRM Procedural Updates (IPU) 13U1524 (effective 10/18/2013), 13U1700 (effective 12/4/2013), 13U1707 (effective 12/6/2013), 14U0032 (dated January 3, 2014) , 14U0062 (dated January 7, 2014) , 14U0151 (dated January 22, 2014), 14U0180 (dated January 24, 2014), 14U0330 (dated February 14, 2014), 14U0471 (dated March 11, 2014), 14U0744 (dated April 22, 2014), 14U0823 (dated May 7, 2014), 14U0837 (dated May 9, 2014) are incorporated into this IRM.

Audience

These instructions are intended for all employees within LMSB, SBSE, TEGE and W&I Business Operating Divisions, who work with or have a need to know about systems/files/processes.

Effective Date

(10-01-2014)

Signed by
James P. Clifford
Director, Accounts Management
Wage and Investment Division

21.2.1.1  (08-14-2009)
Overview

  1. The IRS uses a network of tax account and information systems to maintain communication with and service to the taxpaying public. This section gives condensed descriptions and explanations of many of the systems, data bases, files and processes used or researched by Customer Account Services (CAS) employees. Although this list is not all inclusive, these systems are used to:

    • file tax returns,

    • process tax returns,

    • process information returns,

    • issue notices, refunds, letters,

    • store and retrieve return information,

    • process adjustments to information,

    • provide information for other official processes.

  2. Customer Service Representatives (CSRs), Tax Examiners (TEs) and other IRS employees need both a general understanding of the systems and the ability to research for more specific information when needed, using these and other systems.

  3. Some of the systems that store and retrieve tax account information follow. See Document 6209, IRS Processing Codes and Information, for information on all systems, files and command codes.

    Systems That Store and Retrieve Tax Account Information
    System IRM Reference
    ACS - Automated Collection System IRM 21.2.1.23.
    AUR - Automated Under-reporter IRM 21.2.1.24.
    CADE2 - Customer Account Data Engine IRM 21.2.1.4.
    CFOL - Corporate Files On-line IRM 21.2.1.11.
    eFS - e-File Services IRM 21.2.1.38.
    AMS - Account Management Service IRM 21.2.1.8.
    IDRS - Integrated Data Retrieval System IRM 21.2.1.3.
    Master File IRM 21.2.1.2
    ICCE - Integrated Customer Communications Environment IRM 21.2.1.28.

21.2.1.2  (10-01-2011)
Master File

  1. The Master File (MF), the official repository of all taxpayer data extracted from magnetic tape records, paper and electronic tax returns, payments, and related documents, is maintained at Enterprise Computing Center - Martinsburg (ECC-MTB) and /or Enterprise Computing Center - Memphis (ECC-MEM).

  2. The Master File contains several parts, including:

    • Individual Master File (IMF) currently being replaced by CADE2

    • Business Master File (BMF)

    • Employee Plans Master File (EPMF)

    • Exempt Organizations/Business Master File (EO/BMF)

    • Information Returns Master File (IRMF)

    • Payor Master File (PMF)

  3. Most of the Master File parts are analyzed and updated weekly as follows:

    • Transactions, notices, and reports are generated at the campus.

    • Information is sent to other national files and to the campuses.

      Note:

      See IRM 21.2.1.4, Customer Account Data Engine for information about CADE2.

21.2.1.2.1  (01-04-2012)
Taxpayer Accounts

  1. Taxpayer account data is stored in various Master File parts, depending on the type of return filed. Master File records are considered the official control records for all taxpayer accounts.

  2. Taxpayer accounts are identified in the Master File by the Taxpayer Identification Number (TIN). The TIN for:

    1. An individual or a sole proprietor, is the taxpayer’s Social Security Number (SSN),

    2. An alien not eligible for an SSN, is the IRS Individual Taxpayer Identification Number (ITIN),

    3. Adoption purposes, is the Adoption Taxpayer Identification Number (ATIN), and,

    4. A business entity, is the Employer Identification Number (EIN).

  3. Each Taxpayer Account contains two types of modules: entity modules and tax modules.

  4. Each return and subsequent transaction document relating to an account is assigned a Document Locator Number (DLN). Refer to Document 6209 Section 4.2, DLN Composition for a complete explanation of the DLN. Such transactions may appear on entity or tax modules.

21.2.1.2.2  (10-01-2013)
Entity Modules

  1. Each Master File account has a section called the Entity Module, which contains:

    • Taxpayer’s name control (first four letters of last name/corporate name)

    • Current address and postal ZIP code

    • Taxpayer’s filing requirements

    • Area, Territory and office responsible for taxpayer’s account

    • Filing status, spouse’s name and TIN for Individual Master File (IMF/CADE2) accounts

    • Date of establishment and fiscal year ending date for BMF accounts

    • Plan Section for Employee Plan Master File (EPMF) accounts

    • EO Section for Exempt Organization/Business Master File (EO/BMF) accounts

21.2.1.2.3  (10-01-2011)
Tax Modules

  1. A tax module is a record of tax data for a specific taxpayer covering one return for one tax period.

  2. A tax module is identified by a TIN, Master File Tax Account Code (MFT) and tax period.

  3. Master File Tax (MFT) Codes identify the specific types of return/account and Transaction Codes (TC) identify the types of transactions posted to accounts.

    1. Each tax form is assigned a Master File Tax (MFT) Code. e.g. MFT 30 identifies most 1040 series returns.

    2. Refer to Document 6209, Section 4.9, Master File and Non-Master File Tax Account Codes for MFTs assigned to other returns.

  4. Every transaction must contain a Transaction Code (TC) to maintain accounting control of debits and credits and to post the transaction to the Master File. See Document 6209, Section 8A.2, Transaction Codes for an explanation of these codes.

21.2.1.2.4  (01-04-2012)
Transactions Codes

  1. Transaction Codes (TC) record specific types of actions (e.g., debits, credits, etc.) onto the accounts/module. See Document 6209, Section 8A.2,Transaction Codes for an explanation of these codes.

  2. Some transaction codes indicate action on the Entity Module only, (e.g., TCs 149 or smaller).

  3. When posted to tax modules, some transaction codes produce neither a debit nor a credit ( e.g., TC 570, TC 470). Although this list is not all inclusive, these transaction codes may:

    1. Prevent credits from refunding

    2. Prevent credits from offsetting

    3. Delay subsequent notices and other computer outputs

    4. Cause information documents to be generated

    5. Contain item adjustment information

    6. Set Freeze Conditions

21.2.1.2.5  (09-12-2014)
Unpostable Transactions

  1. Most transactions post to the Master File successfully. Those that fail are called "unpostables" . These transactions are then:

    1. Rejected to the unpostable tape; and,

    2. Returned to the Campus for resolution of the unpostable conditions.

  2. IMF/Unpostables involving TC 84X are found in the Refund Information File (RFIF). All others are found using CC ENMOD, CC TXMOD and CC UPTIN.

  3. BMF Unpostables are found using CC ENMOD, CC TXMOD and CC UPTIN as Unpostable Codes (UPC).

  4. Closed unpostables will appear on CC UPTIN until 90 days after the unpostable is closed.

  5. More information on Unpostable Codes can be found in Document 6209 and IRM.3.12.37.14, Unpostables

21.2.1.2.6  (08-14-2009)
EIN Research and Assignment System (ERAS)

  1. The EIN Research and Assignment System (ERAS) was designed to process requests for Employer Identification Numbers (EINs).

  2. The process begins with the receipt of a:

    • Request for EIN from Online EIN Assistant

    • Request from Form SS–4, Application for Employer Identification Number, or request received from the Business and Specialty Tax Line

    • Return filed without an EIN

    • Return filed that includes a change of business

  3. Taxpayer entity information is input to the IDRS system via the CC ESIGN screen, which sets up a new account on the IDRS database and issues a unique EIN. CC BSIGN is used to give a block of EINs to an institution for assignment to estates and trusts in their care.

  4. A notice is mailed to the taxpayer informing them of their assigned EIN and a record of the new account is sent to update the Master File.

    Note:

    Additional information describing when and how to assign a new EIN can be found in IRM 21.7.13, Assigning Employer Identification Numbers (EINs).

21.2.1.3  (10-01-2006)
Integrated Data Retrieval System (IDRS)

  1. The Integrated Data Retrieval System (IDRS) accesses Master File account information using IDRS Command Codes (CCs). Through wide-area networks, IDRS accesses:

    • Corporate Files On-Line (CFOL)

    • Files residing at the computing centers

    • Taxpayer Information Files (TIF)

  2. IDRS provides the means to:

    • Take control of and take action on cases

    • Request and receive printouts of modules

    • Research accounts

    • Research or extract from Master File tapes

    • Issue letters to taxpayers

21.2.1.3.1  (10-01-2011)
IDRS Security

  1. The IDRS Security System provides protection for both taxpayers and the employee user. Taxpayers must be protected from:

    • Unauthorized disclosures of account information

    • Unauthorized changes of account information

    • Unauthorized accesses (UNAX) to account information

  2. The IDRS Security Program developed a new IDRS SINON method that eliminates the need for the user to enter their own SSN when signing onto IDRS. Effective August 1, 2010, IDRS users may use their Standard Employee Identification Number. (SEID) instead of their SSN when using CC SINON to access IDRS.

  3. A user, with an open IDRS session, who is inactive for 120 minutes is systemically signed off of IDRS. A screen message notifies the user that he/she is signed-off of IDRS. Users with systemic sign-off may sign back onto IDRS.

    1. A user who wants to prevent a systemic sign-off may return to IDRS, clear the IDRS screen, and press the transmit key to restart the 120 minute count-down.

    2. A user who expects to be away from his/her workstation for less than 120 minutes may either sign-off of IDRS or activate his/her workstation's password protected, screen-saver locking feature by pressing Control/Alt/Delete, then selecting the "Lock Computer" button.

    3. A user who expects to be away from his/her workstation for 120 minutes or more must sign-off IDRS.

    4. The IDRS security system replaced the report of the sign-off/sign-on percentages with a monthly count of IDRS systemic user sign-offs.

    5. Managers are required to advise users, with 15 or more systemic sign-offs for the month, of the need to properly sign-off when away from their workstations.

    6. IDRS allows users to sign-off IDRS using the F12 function key, then Page Up or XMIT.

21.2.1.3.2  (10-01-2011)
Authorized IDRS Access

  1. You are permitted to access only those tax modules required to accomplish your official duties.

  2. You may access another IRS employee’s account information the same as any other taxpayer, when:

    1. An inquiry is received in writing or by telephone, and

    2. You do not know the employee.

    Caution:

    If you know the employee making the account inquiry, you must refer the case/contact to your manager. Prepare Form 4442, Inquiry Referral. Do not use an e-4442 via AMS because this requires you to access the employee's SSN.

  3. All actions taken on IDRS, both authorized and unauthorized, are recorded for an audit trail of that user.

    Note:

    See also IRM 21.1.3.8,Inquiries from IRS Employees for information concerning Form 11377, Taxpayer Data Access (UNAX).

21.2.1.3.3  (10-01-2010)
Unauthorized IDRS Access

  1. Any employee who willfully accesses tax information (computer or paper) without authorization has committed an illegal act and is subject to criminal prosecution and disciplinary action up to and including removal from the Service.

  2. Immediately refer all information on potential unauthorized access to taxpayer information directly to the Treasury Inspector General for Tax Administration (TIGTA).

  3. Two federal Statutes specifically address unauthorized accesses:

    • Title 18 USC 1030

    • Title 26 USC 7213 A

21.2.1.3.4  (10-01-2010)
IDRS Retention Criteria

  1. An account is retained on IDRS as long as activity exists as outlined in IRM 2.9.1.13," IDRS Module Retention Criteria for the TIF."

  2. After three weeks with no activity, the account is removed from IDRS.

21.2.1.3.5  (10-01-2010)
IDRS Message File

  1. Use Command Code (CC) MESSG to display the information on the IDRS message file.

  2. Campus Information System (IS) employees use the IDRS message file to alert users of problems with local IDRS files and to share pertinent information.

  3. The information may pertain only to local systems or to problems experienced by all sites.

  4. CC MESSG will route the CSR to his/her Campus. If you want to view another campus, then you would need to use CC MESSG and the campus location code (e.g. MESSG@08).

  5. Some campuses use the message file to issue IDRS bulletins or local decisions.

  6. The file advises users of changes in IDRS letters.

  7. It also alerts Customer Service sites to the volumes of special notices mailed to taxpayers that may cause an unscheduled increase in taxpayer contacts.

  8. The file may also show Campus IDRS profiles and telephone numbers and Campus PO Box listings.

21.2.1.4  (01-04-2012)
Customer Account Data Engine 2 (CADE 2)

  1. The Customer Account Data Engine (CADE) system is the cornerstone of the IRS' modernization program; CADE 2 is the most updated version. It is incrementally replacing the IRS' tape-based Individual Master File (IMF) system as the system of record for taxpayer account and return data. CADE 2 is being developed and implemented over a series of multiple releases. Taxpayer accounts are moved from the IMF to the modernized system based on a segmented approach whereby the simplest accounts are moved first (e.g., 1040EZ accounts), followed by increasingly complex taxpayer accounts with each new phase. CADE 2 operates in current production environment and CADE accessible accounts can be displayed on Command Code IMFOL.

  2. Some of the benefits of CADE 2 are daily transaction posting and quicker refunds. The CADE system began deployment in 2004. See IRM 21.2.2.4.6, Customer Account Data Engine (CADE 2) for additional information about CADE 2.

    Note:

    See IRM 2.3.51.6, CADE 2 and IRM 21.4.1, Refund Research for additional information.

21.2.1.5  (04-12-2011)
Non-Master File

  1. The Non-Master File (NMF) system provides for certain types of tax assessments that cannot be implemented by Master File processing.

  2. NMF allows processing of accounts that have too many transactions or dollar amounts that are too large for the Master File to handle.

  3. NMF also allows processing accounts that require immediate assessments and accounts that are the result of new legislation that cannot be quickly implemented on Master File.

  4. A NMF account reflects an assessment of tax from a return or other source document, and by itself may not represent the entire liability for a tax period.

  5. An additional tax assessment to a tax year already established on the NMF data base is established as a separate NMF account.

  6. To reduce erroneous refunds from Master File and to alert of assessments on NMF (and/or other accounts), a TC 130 is input to the Master File account, which creates a "V-" freeze.

    Note:

    A NMF account is identified by a TC 130 in blocking series (BS) 200–299. Refer to IRM 21.7.12.3, NMF Adjustments Research, for additional information. Do not refer accounts with a posted TC 130 to the NMF Toll Free line unless they are in blocking series 200–299.

  7. NMF accounts in Taxpayer Delinquent Account (TDA) status appear on IDRS for research purposes.

  8. Changes to accounts are made through regular NMF processing, with appropriate source documents, before updates to IDRS are made.

  9. To research a NMF/TDA account on IDRS, input the TIN followed by "N" .

21.2.1.5.1  (10-01-2006)
Automated Non-Master File (ANMF) Research

  1. The Automated Non-Master File (ANMF) allows on-line research and requests for transcripts of ANMF accounts.

  2. A log in and password are required to access the system. See IRM 3.17.46, Automated Non-Master File Accounting for instructions.

  3. Research the Automated Non-Master File (ANMF) when a "V-" or "M-" freeze is present on a related Master File account.

  4. ANMF transcripts may also be obtained through Account Management Services (AMS).

21.2.1.5.2  (03-30-2007)
NMF Toll-Free Telephone Number

  1. When a NMF account cannot be resolved by a CSR, advise the caller of the NMF toll-free telephone number, 1-888-829-7434. A NMF specialist will either answer, or return the call and provide assistance.

    Note:

    The NMF toll-free number, 1-888-829–7434 is only for taxpayer and authorized third party assistance. Other IRS functions are not permitted to use this line.

  2. A NMF account is identified by a TC 130 in blocking series (BS) 200–299. Refer to IRM 21.7.12.3, NMF Adjustments Research, for additional information. Do not refer accounts with a posted TC 130 to the NMF Toll Free line unless they are in blocking series 200–299.

21.2.1.6  (10-01-2006)
Pipeline Processing (Paper Returns)

  1. A tax return moves through the workflow pipeline operation of a Campus as follows:

    OPERATION/DEPARTMENT RESPONSIBILITIES
    Receipt and Control Receive returns, sort by code and type of return, assign Document Locator Numbers —(DLNs) and batch into blocks of 100 documents (or less).
    Document Perfection Code and edit returns, ensure returns are signed and schedules attached, so that data is uniformly converted and processed.
    Data Conversion Transcribe data from tax returns, verify, and release for further processing.
    Information Systems (Computer) Performs validity and math error checks, and formats data for transmission to ECC-MTB. Receives and maintains updated files from ECC-MTB and updates the Taxpayer Information Files (TIF).
    Error Resolution Perfects/corrects output for campus computer validity and math error checks.
    Enterprise Computing Center at Martinsburg (ECC-MTB) & Enterprise Computing Center at Memphis (ECC-MEM) Receive tapes with error free data from all processing campuses for update to Master File. Computer tapes generate notices that are sent back to campuses.
    Unpostables Perfect conditions that prevent posting to Master File.

    Note:

    Do NOT provide the telephone number of these areas to taxpayers.

  2. Returns are processed by the Automated Data Processing (ADP) system as follows:

    1. Returns are mathematically verified and information extracted and recorded on magnetic tapes.

    2. The magnetic tapes are sent weekly to the ECC-MTB or ECC-MEM for posting to Master File.

    3. Master file information is researched through the IDRS. (See IRM 21.2.1.3., Integrated Data Retrieval System.)

  3. After a tax return is processed, the final account condition is either:

    • Even (no balance due and no refund issued),

    • Refund (See IRM 21.4.1, Refund Research), or,

    • Balance Due (See IRM 5.19.1, Balance Due).

  4. Paper refund checks are mailed from the Department of Treasury Regional Financial Center in Austin, Texas. If requested by the taxpayer on the tax return, refunds are electronically deposited directly into the taxpayer’s bank account.

    Note:

    This is true for IMF Returns only. There is not a direct deposit option for BMF accounts at this time.

    . See IRM 21.4.1Refund Research for information and procedures on refund inquiries.

  5. A Balance Due Notice is issued when credits on the account do not fully pay the liability on the return. See IRM 21.3.1.3, Notice Resolution Actions Research.

21.2.1.7  (01-04-2012)
Notices/Letters/Adjustments/Inquiries

  1. Account-related calls may result from a notice or letter to the taxpayer. Not all notices require a taxpayer response or action. An explanation of the account action is printed on the front and/or back of the notice. However, the taxpayer may not understand the notice or letter and/or wants/needs a more complete explanation.

    Note:

    See Servicewide Notice Information Program (SNIP) for the various types of notices http://gatekeeper.web.irs.gov/snipmain.aspx.

  2. When a taxpayer indicates that the return was processed incorrectly and/or requests a change, the inquiry is normally handled by CSRs in Accounts Management of Customer Account Services (CAS). See IRM 21.5.1, General Adjustments.

  3. To resolve taxpayer inquiries about IMF/CADE2 and BMF notices, see IRM 21.3.1, Taxpayer Contacts Resulting from Notice Issuance.

21.2.1.8  (10-01-2011)
Account Management Services (AMS)

  1. AMS provides a common user interface that allows users to update taxpayer accounts, view history and comments from other systems and access a variety of case processing tools.

  2. AMS features include:

    • Taxpayer account information

    • Representative Authorization alert on the AMS Disclosure Screen and the Account Summary Screen

    • A link to Centralized Authorization File (CAF) IND Alerts and CAF summary data "for all modules existing on IDRS" on the Module Detail screen

    • IMF automated computation worksheets

    • BMF automated computation worksheets

    • IDRS/CFOL command menu TACs (Template Aided Commands)

    • Access to the Enterprise Logistics Information Technology [ELITE] system for ordering forms and publications.

    • Electronic inquiry referral (4442, e-4442), creation and resolution.

    • Electronic Application for Taxpayer Assistance Order (ATAO-Form 911/e-911)

    • Financial Statement option with generated Form 433-F

    • IDRS MultiPrint for batched IDRS prints. "Internal Use" and "Taxpayer" check boxes are available for prints

    • Reasonable Cause Assistant - A decision support tool for penalty and abatement determinations

    • Checklists with links to IRM references and IDRS commands to ensure that employees take all the necessary steps for case closure. Actions taken within the checklist leave narrative history, eliminating the need for manual entries

    • Self-selected "Hot Lists" that allow employees to choose up to 30 IDRS command codes for one-click activation

    • Direct links to frequently used sites such as EUP, SERP, IRWeb and Interactive Tax Law Assistant (ITLA).

    • A pay-off calculator that automatically calculates penalties, interest, and the total balance due on each active module and provides the total balance due for multiple modules for any designated period

    • Customized (pre-formatted) letters requiring limited user input to create letters with frequently used paragraph combinations

    • Automated on-line forms

    • A message center for national and group messages. Group messages are input by local group managers

    • A calendar for tracking follow-ups needed or other events

    • View of tax return data for modules with associated returns filed for the current and three prior years for 1040 series returns

    • Ability to view CIS Images for Non-CIS users

    • Returned Refund Check - electronic system for processing returned checks (AM Campuses)

    • Remittance Processing for TAC Sites - auto population of Form 795A with payment information from Form 3244

    • An interface to upload e-911 case information from AMS to TAMIS for TAS users

  3. AMS allows profiled users (5081) easy access to launch many systems (ACS, ACT, AOIC, ATFR, AUR, CEAS CIS, CNTLD, e-ACSG, ICS, i-EAR, Innocent Spouse, RCA, RGS, RTR, and TAMIS) without leaving AMS.

  4. AMS history is retained for 24 months from the last time the account is accessed.

  5. History input on CIS posts to AMS (currently history input on AMS does not post to CIS).

  6. AMS users can view histories input on ACS, AOIC, ATFR.

  7. AMS provides on-line inventories for Compliance Services Collection Operations (CSCO) and ACS users and Statute, Accounts Maintenance Research (AMRH), and Entity transcript inventories for AM and SP users.

  8. CIS inventory is accessed through AMS

  9. Branded Prescription Drug (BPD) Inventory is accessed through AMS.

21.2.1.8.1  (09-12-2014)
ACA Fee Claim Inventories (AFCI)

  1. Affordable Care Act (ACA) Fee Claim Inventories (AFCI) was deployed within Account Management Services (AMS) in January 2014. AMS added the inventory to provide support for Affordable Care Act (ACA) Section 9008, which imposes an annual fee on certain manufactures and importers of Branded Prescription Drugs (BPD) with gross receipts of $5 million from BPD sales and Section 9010, which imposes an Insurance Provider Fee (IPF) for net premiums written during the calendar year that exceeds $25 million.

  2. The BPD portion of the inventory became available in AMS in July 2013. The stand-alone BPD inventory was eliminated with the creation of AFCI.

  3. AFCI is similar to CIS in that it is a document imaging and workflow system. In particular the AMS-ACA-AFCI will provide the Service the ability to automate the processing of subsequent BPD and IPF refund claims. All incoming Form 843 for Refund and Request for Abatement regarding these fees and correspondence related to these claims will be scanned and directed to AFCI. Unlike CIS, cases will not be distributed electronically to users.

  4. AFCI interacts with IDRS to control the case and allows the system to automate the issuance of specific IDRS letters as requested by the business. The inventory is primarily for Large Business & International (LB&I) but Accounts Management (AM) will also need access to the inventory as they are responsible for any adjustments required.

  5. AFCI will be accessed via the AMS system, by selecting the AFCI tab and selecting the Work AFCI Inventory link.

  6. AFCI will be accessed by both LB&I and AM employees. LB&I users will route cases to designated/selected AM users electronically once they validate the claim and receive the Court’s disposition. AM users will access the AFCI link when they received notification via AMS Alert page that inventory has been routed to them to work. The Service anticipates very low receipts so AM will only need to profile a few users to work this inventory

21.2.1.9  (10-01-2011)
Correspondence Imaging System (CIS)

  1. The Correspondence Imaging System (CIS) is a document imaging and workflow system. All incoming paper correspondence, notice replies, amended returns, internal transcripts, and internal Computer Paragraph (CP) notices are scanned and processed as digital images. CIS interacts with IDRS to control cases, input notice delays (via CC STAUP), when needed, and distribute cases electronically to CSRs for resolution. The digital cases are assigned to CSRs who work the cases online using the workflow software. CIS interacts with IDRS to initiate various command codes and captures the request completed screens as a part of the digital case.

  2. The Correspondence Imaging System Indicator (CIS-IND) displays on Command Code TXMOD, IMFOLA/BMFOLA and ADJ54. The CIS-IND is recognized as a part of the TC 29X transaction on TXMOD. The CIS indicator is a one (1) character field, i.e., CIS-IND>1. This means an adjustment was initiated through CIS and the source document is a digital image, rather than a paper document. The field is blank when an adjustment is not input by CIS. The IMFOLA and BMFOLA also display the CIS indicator on all TC 29X transactions.

    Note:

    On BMF cases, the CIS indicator will not show on TXMOD if the adjustment is for a TC 290 .00 with no reference number changes. The indicator will remain on BMFOL.

  3. CIS inventory can be accessed using the AMS system. Users must access AMS first and then select the CIS inventory link.

    Note:

    See IRM 21.5.1 ,General Adjustments and IRM 21.5.2, Adjustment Guidelines, for additional information and procedures on ADJ54 adjustments.

21.2.1.10  (08-14-2009)
Enterprise Logistics Information Technology [ELITE]

  1. ELITE replaced the Centralized Inventory Distribution System (CIDS). It is used by the National Distribution Center (NDC) to process and distribute orders for IRS forms, instructions, publications and other printed materials for the public and IRS offices. Braille and Large Print tax products for taxpayers are also available on ELITE. ELITE is accessed by a link on AMS. Upon input of a forms order using ELITE, a systemic confirmation number will appear to verify the order. This number is for internal use only.

    Note:

    See IRM 21.3.6.4, Forms and Information Requests Processing Procedures, and IRM 21.2.2.4.5.2, Enterprise Logistics Information Technology (ELITE), for additional information.

21.2.1.11  (01-04-2012)
Corporate Files On-Line (CFOL)

  1. CFOL is a collection of "read only" files extracted from Master File, and maintained at the ECC-MTB and ECC-MEM.

  2. Use CFOL Command Codes (CCs) to access CFOL through IDRS.

    • CFOL is for research only.

    • CFOL does not show pending transactions, case controls, rejects, history items, or unpostables.

    • CFOL may be available when IDRS is down.

  3. See IRM 2.3, IDRS Terminal Responses, and Document 6209, Section 15D" Corporate File On-Line (CFOL)" for a list of CFOL command codes and more CFOL data.

21.2.1.11.1  (10-01-2006)
Individual/Business Master File On-Line (IMFOL/BMFOL)

  1. IMFOL and BMFOL provide on-line research of IMF and BMF return and account data.

  2. Use IMFOL and BMFOL to research entity and tax data that may not otherwise be available on IDRS.

    Note:

    Master File does not carry all of the information that is available on IDRS.

    1. Use CC BMFOL to access nationwide entity and tax data information for BMF forms.

    2. Use CC IMFOL to access nationwide transactions posted to IMF/CADE2 and reduce the need to order a MFTRA transcript.

    3. IMFOL displays a literal CADE or CADE:R for CADE accounts.

    4. IMFOL displays Cycle Posted Day of the week for CADE2 accounts.

  3. Use CC IMFOR to display IMF retention tax modules. See IRM 2.3.51.5, Command Code IMFOR.

21.2.1.11.2  (09-12-2014)
Return View (RTVUE/BRTVU)

  1. Use CC RTVUE to see line items transcribed from IMF/CADE2 returns, (including edited or verified fields) and the accompanying schedules and forms.

    1. This information is available for the current processing year and three prior processing years.

    2. The information on RTVUE does not change or reflect any subsequent adjustments or amended/duplicate returns.

    3. CC RTFTP provides a sanitized taxpayer version that includes no IRS edited or generated data.

    4. RTVUE/RTFTP transcripts should only be used when access to the Transcript Delivery System (TDS) is not available. TDS can provide three distinct types of transcripts in a more professional format with a generated cover letter. TDS is now accessed by the Integrated Customer Communications Environment (ICCE) application as well as the Return Income Verification Services function (RAIVS) when providing transcripts. See IRM 21.2.3., Transcripts for information on requesting transcripts.

    5. The processing year includes all returns processed during the year. Delinquent returns will be displayed in the year processed using current year transcription lines.

    6. Delinquent returns will be displayed in the format of the processing year.

  2. Use CC BRTVU to access line items transcribed from BMF returns (including edited or verified fields). It includes information from duplicate and amended returns. BRTVU sanitized transcripts are also available through the AUTO-TRANSCRIPTS program.

21.2.1.11.3  (10-01-2006)
Employee Plan Master File On-Line (EMFOL)

  1. Use CC EMFOL to:

    1. Access basic identifying information, amounts, counts, dates, codes and indicators for the Employee Plan Master File.

    2. Review posted transactions and status histories.

    3. Retrieve and review a plan and return module index for a specified account.

    4. Review plan data, including application and termination sections and posted transactions.

21.2.1.11.4  (01-04-2012)
Employee Plan Return View (ERTVU)

  1. Use CC ERTVU to access the Employee Plan Return Transaction Files (EPRTF) to review returns and schedules processed during the current year and the nine previous years.

21.2.1.12  (10-01-2006)
Third Party Authorizations

  1. The following subsection provides information on some authorized third party programs/files.

21.2.1.12.1  (10-01-2010)
Centralized Authorization File (CAF)

  1. The Centralized Authorization File (CAF) contains taxpayer and taxpayer representative records.

  2. When a valid Power of Attorney (POA)/Tax Information Authorization (TIA) is shown on the CAF, a CAF indicator is present on the TIF. Valid POAs/TIAs include:

    • Completed Form 2848 (POA)

    • Form 8821 (TIA)

    • Form 706 (POA for U.S. Estate Tax Return)

    • NON-IRS forms supplemented with appropriate attachment containing all required information

    • Oral TIA (Paperless 8821)

  3. Use POAs/TIAs to:

    1. Direct refunds and/or copies of notices or correspondence to authorized representatives.

    2. Determine if an individual claiming to be a representative is, in fact, authorized to act on the taxpayer’s behalf.

  4. The CAF lists the tax modules and the specific representative to whom the taxpayer has granted authority. Use the taxpayer’s TIN to search the CAF.

  5. The representative record contains only the representative’s name and address. The primary search key is a unique IRS assigned representative identification number.

    1. The identification number is used by the representative whenever representing a client or submitting a POA/TIA.

    2. Before providing a representative with account-related information, access the taxpayer’s record. Use CC CFINK to verify the extent of the authorization. See IRM 2.3.31, Command Codes CFINK , RPINK, KAFFQ and KAFTQ for CAF Inquiry for explanation of screen display.

    3. Refer to the CAF unit all inquiries regarding the resolution of multiple representative numbers assigned to the same representative.

  6. All POAs received for the following Employee Plans/Exempt Organizations (EP/EO) Determination Applications are maintained on Employee Plans-Exempt Organizations Determination System (EDS) and are not on the CAF.

    EO EP
    Form 1023, Application for Recognition of Exemption IRC Section 501(c)(3), 501(e), 501(f), 501(k), 501(n) Form 4461 , Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plan
    Form 1024 , Application for Recognition of Exemption IRC Section 501(c)(2), (04), (05), (06), (07), (08), (09), (10), (12), (13), (15), (17), (19), (20), (25) Form 4461A , Application for Approval of Master or Prototype and Regional Prototype Defined Benefit Plan
    Form 1025, No application (Dummy Form Number) IRC Section 501(c)(01), (11), (14), (16), (18), (21), (22), (24), 501(d) or 4547(a)(27) 529 Form 4461B, Application for Approval of Master or Prototype Defined Contribution Plan
    Form 1028 , Application for Recognition of Exemption IRC Section 521 Form 5300 , Application for Determination For Employee Benefit Plan
    Note: Letter Requesting Exemption IRC Section 501(c)(26) and 501(c)(27) Form 5306 , Application for Approval of Prototype or Employer Sponsored Individual Retirement Account
      Form 5306-SEP , Application for Approval of Prototype Simplified Employee Pension–SEP
      Form 5307 , Application for Determination For Adopters of Master or Prototypes Volume Submitter Plans
      Form 5308 , Request for Change in Plan/Trust Year
      Form 5309 , Application for Determination of Employee Stock Ownership Plan
      Form 5310 , Form 5310, Application for Determination for Terminating Plan
      Form 5310A , Notice of Plan Merger or Consolidation, Spin-off, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
       
       

    Note:

    See IRM 21.3.7, Processing Third Party Authorizations onto the Centralized Authorization File (CAF), for additional information.

21.2.1.12.2  (10-01-2013)
Reporting Agents File (RAF)

  1. The RAF contains information about the authorizations that taxpayers give to their reporting agents for employment tax modules.

  2. This authorization allows reporting agents to electronically file Forms 940, 941, 943,944, 945, 1042 or CT-1 for the taxpayer.

  3. The authorization also allows for reporting agents to make payments or deposits for Forms 940, 941, 943, 944, 945, 720, 1041, 1042, 1120, CT-1, or 990.

  4. The information from the file is used to direct copies of notices and correspondence to the authorized reporting agents.

    Note:

    See also IRM 21.3.9.1, Purpose and IRM 21.3.9.1.2, Background for additional information.

21.2.1.13  (10-01-2011)
Name Search Facility (NSF)

  1. NSF contains the full taxpayer or business names used and the most current Master File addresses.

  2. Use NSF to research:

    • Entity information

    • Account location

    • Cross reference information

  3. Use CC NAMEI, NAMES or FINDS for SSNs.

  4. Use CC NAMEB, NAMEE or FINDE for EINs.

21.2.1.14  (10-01-2010)
Taxpayer Information File (TIF)

  1. The TIF consists of multiple areas of information. The TIF provides tax account information for certain taxpayers (generally involving only active accounts) on the data base. Balance due notices are issued from the TIF.

  2. Use CC TXMOD/SUMRY to research the TIF for account information including pending transactions, rejects, unpostables and case controls.

21.2.1.15  (10-01-2006)
Adoption Taxpayer Identification Number (ATIN)

  1. The ATIN file contains Form W-7 A , Application for IRS Adoptions Taxpayer Identification Number application information on pending adoptions.

  2. A temporary number is assigned to the child so that adoptive parents may claim a dependency exemption, child care credit and education credits.

  3. All update processing takes place at the Austin Campus using CC ATINQ.

21.2.1.16  (10-01-2006)
Fact-Of-Filing (FOF)

  1. FOF file contains timely filed IMF/CADE2 refund returns (original only), usually posted within three weeks of processing.

  2. Use CC FFINQ to access the FOF file.

  3. Once the return posts to the Refund Information File (RFIF), it is purged from the FOF file.

21.2.1.17  (10-01-2006)
Refund Information File (RFIF)

  1. Use CC REINF to access RFIF, which contains data extracted from IMF/CADE2 returns (except full paid) for the latest full calendar year tax period posted to ECC-MTB. RFIF provides basic initial data from returns and documents when they attempt to post to IMF/CADE2 at ECC-MTB.

  2. Updates to the initial RFIF information are limited and further research may be necessary when a module contains the following conditions:

    • Credit balance

    • Debit balance

    • Freeze codes

    • TC 740 (undelivered refund)

    • TC 977 (amended return with no original)

21.2.1.18  (10-01-2010)
Audit Information Management System (AIMS)

  1. AIMS, the Audit Information Management System, a computer system used by Appeals, Examination, and TE/GE to control returns, input assessment/adjustments to Master File and provide management reports.

    Note:

    See IRM 4.4.1, AIMS/Processing Handbook, Introduction for additional information on AIMS processing.

21.2.1.19  (10-01-2006)
Taxpayer Delinquency Investigation Notice File (TDINF)

  1. Use CC TDINQ to research the TDINF for information about a Taxpayer Delinquency Investigation (TDI) and generating delinquency notices.

21.2.1.20  (10-01-2006)
Local Campus Accounting Function Files

  1. This section describes three files maintained by the appropriate local campus Accounting Function areas. They are researched using the specific command codes described in each sub-section.

21.2.1.20.1  (10-01-2006)
Dishonored Check File (DCF)

  1. DCF contains a record of checks dishonored by banks and returned to the IRS. The record remains on the file until research positively identifies the tax module(s) to which the check was originally applied.

  2. Use CC BDINQ to research the record for the following:

    • Dishonored check (DC) control number

    • Amount of check

    • Name control

    • Reason code (indicating why the check was dishonored)

    • Check writer’s name


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