The IRS network of tax account and information systems and files form the general network of 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:

Customer Service Representatives (CSRs), Tax Examiners (TEs) and other IRS employees need both a general understanding of the systems and the knowledge of how to find more specific information, when needed, on these and other systems.

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.

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).

The Master File contains the:

Most of the Master Files are analyzed and updated weekly as follows:

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

IDRS provides the means to:

The Customer Account Data Engine (CADE) system is the cornerstone of the IRS' modernization program. 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 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 operates in current production environment and CADE accessible accounts can be displayed on Command Code IMFOL.

Some of the benefits of CADE 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) for additional information about CADE2.

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

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

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.

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.

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

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.

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

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

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

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

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

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

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

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.

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.

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.

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

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 without leaving AMS.

AMS features include:

AMS allows profiled users (5081) to launch to 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.

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

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

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

AMS provides on-line inventories for CSCO and ACS users and Statute, AMRH, and Entity transcript inventories for AM and SP users.

CIS inventory is accessed through AMS

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 STAUPs, 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.

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.

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

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.

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

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

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

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

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

Use NSF to research:

Use CC NAMEI, NAMES or FINDS for SSNs.

Use CC NAMEB, NAMEE or FINDE for EINs.

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.

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

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

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

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

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

Use CC FFINQ to access the FOF file.

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

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. It provides basic initial data from returns and documents when they attempt to post to IMF/CADE2 at ECC-MTB.

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

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.

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

The following files are maintained by the appropriate local campus Accounting Function areas and are researched using the command codes, as explained below.

TRDB contains all of the tax return data for electronically filed returns and subsequent corrections. Reject codes are displayed for research.

Corrections from the following systems are also stored in TRDB:

Status information (e.g., re-sequenced, corrected, posted, rejected return codes, etc.)

Processing Codes (e.g.,code and edit, condition, notice, audit, resequence, unpostable)

History information

Command Code (CC) Tax Return Print (TRPRT) provides the capability to obtain graphic prints of 1999 and subsequent tax years through TRDB.

See IRM 2.3.73, IDRS Terminal Responses - Command Codes TRDBV, TRERS, TRPRT and R8453 for specific information on TRDB Research Command Codes.

Modernized e-File is a web based system that allows electronic filing of Corporate, Partnership, Exempt Organizations and Excise Tax Returns through the Internet. Effective February 17, 2010, the MeF began accepting Form 1040, U.S. Individual Income Tax Return, and Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.

The following form types can be e-filed through the MeF platform:

As a new tax form type is added to the MeF platform, tax returns will be accepted for the current tax year only. As subsequent tax years are added to the MeF system, MeF will accept the current tax year and two prior tax years. For processing year 2012, MeF will accept prior tax years 2009 and 2010.

Until Form 1040 is fully implemented on the MeF platform, Accounts Management will need to use existing research tools (i.e. IDRS, RRD, TRDBV, IRS.gov., etc.) for Form 1040 ELF returns. See IRM 21.2.2.4.4.5TRDB Summary Screens for additional information on MeF returns and TRDBV.

The last day for e-filing a Form 1040 MeF return is November 22, 2011 for processing year 2011. MeF will start accepting Form 1040 returns on Tuesday, January 17, 2012 for processing year 2012.

The Automated Collection System (ACS) accepts Integrated Data Retrieval System (IDRS) balance due and nonfiler cases requiring telephone contact for resolution, and generates levies and correspondence. Tax Examiners use ACS' case management abilities to contact taxpayers, review their case histories, and issue notices, liens, or levies to resolve the cases. ACS contains taxpayer cases in a collection status. The data bases are located at each Campus.

ACS is also accessible through AMS.

The AUR Campus Compliance program determines possible discrepancies between income, credits and/or deductions reported on a tax return versus the information documents submitted by employers, financial institutions, etc. Potential cases are reviewed and a determination is made as to whether or not the taxpayer must be contacted to resolve the possible discrepancy.

TAMIS is an oracle web-based inventory control and report system used to control and track Taxpayer Advocate Service cases. The database is located in the Enterprise Computing Center in Detroit.

TAMIS is accessible through AMS. For more information, see IRM 13.4.1, General TAMIS Information.

When the target destination (Automated Call Distributor (ACD), Voice Response Unit (VRU)) for routing a call is unavailable, due to insufficient circuits or equipment outages, or the VCR thresholds are reached, the Intelligent Contact Management (ICM) provides instructions that redirect the call to an alternate destination. The alternate destination may be to a different call center device, or to a courtesy disconnect message. The VCR thresholds are based on the business rules for the factors ICM evaluates when making routing decisions: estimated wait time, agent status, average handle time, average queue time, abandon rates, site hours, circuitry, etc. Different lines of business use different combinations of these statistics to implement their business rules. If the call routing VCR threshold for the CSR has been reached, the call is instead re-directed to a courtesy disconnect message, also called a VCR message.

Contact Recording (CR) is a telephone application/tool/system for recording incoming and outbound/dialer telephone contacts between IRS customer service personnel and taxpayers or their representatives. Phone conversations and related computer screen activity is recorded and then made available through a browser-based interface to managers and quality reviewers, enabling remote assessment of employee performance and customer service quality. Contact Recording also records telephone contacts between IRS employees and the Employee Resource Center (ERC). In the near future, it will record telephone contacts between IRS employees (and on-site contractors with IRS accounts) and the Enterprise Service Desk (ESD).

Incoming and outbound/dialer calls are answered with an additional announcement that states, "Your call may be monitored or recorded for quality purposes."

Managers and Quality Review use the tool to perform required random reviews (performance and product) of incoming telephone contacts.

While the system provides screen capture of account actions, as well as voice recording of the call, the recordings are NOT accessible by Taxpayer Identification Number (TIN), Voice Processing Identification Number (VPIN), Personal Identification Number (PIN), or any other Taxpayer Identification Number.

The system stores audio data by employee SEID for a maximum of 558 days.

See IRM 21.1.1, Accounts Management & Compliance Services Overview, for procedures and additional information.

ICCE is an automated call-routing interactive application system IRM 21.2.1.30, ICCE Interactive Applications (IAs) that permits taxpayers using a touch-tone telephone to select an application to resolve tax account issues and obtain tax information or otherwise direct themselves to the appropriate source of assistance. ICCE reduces the number of calls that must be answered by a CSR.

To establish a PIN, the caller must use an ICCE telephone interactive application (IA) or a web application that requires the use of a PIN for verification. (e.g. Online Payment Agreement, payoff, posted payments)

In order for a taxpayer to have or to establish a PIN, the caller must have a current balance due account on IDRS.

To use the system, the caller must use the Caller ID Number on a current balance due notice.

A caller may not establish or maintain a PIN if any of the following conditions exists:

The caller must successfully enter the following requested information during the automated interview for Identification and Authentication (I&A).

The interview process is a form of taxpayer authentication. On all calls concerning PIN procedures, CSRs must also complete caller authentication before continuing the call.

Interactive applications help taxpayers resolve issues without talking to a CSR. Taxpayers must meet eligibility criteria to use the applications.

The following IMF applications are available:

The following modules are used internally by the interactive applications:

When a taxpayer exits from an Interactive Application (IA), either by choice or by failure to respond correctly to the menu option, the call is routed to a CSR assigned to the "Default Application" . This is referred to as a "default" from an IA.

Call referral data is displayed on the tele-set and describes information about the call that has "defaulted" from the system. The call referral data displays the following information on the tele-set:

Use of the call referral data, along with IDRS CC VPARS screen information allows you to complete inquiries without asking the taxpayer duplicate questions. (Refer to Job Aid 21.2.1, ICCE Aspect Teleset Call Referral Data for a detail list of call referral messages for each IA).

When technical problems are encountered along with any Interactive Application, the tele-set displays the code for the application (VBD, REF, etc.) with an error message from below:

To complete calls with technical problems, follow normal incoming call procedures, including taxpayer/third party authentication.

Upon completing the call, immediately notify the manager or system administrator of the error message.

CC VPARS (Voice Processing Account Referral Screen) displays taxpayer account information and a description of the error the taxpayer encountered in an automated telephone system. The voice processing message section of the screen gives user friendly messages to indicate where the caller defaulted or exited the application.

New calculated data fields on a screen show the total TDA and TDI yield score (Internal Use Only), a total of balance due modules and a total of assessed balances.

To request CC VPARS:

Continue the taxpayer contact from point of default using existing IRM procedures, including authentication probes, if necessary.