4.4.21  Non-Examined Closures and Deleting AIMS Records

Manual Transmittal

July 19, 2012

Purpose

(1) This transmits revised IRM 4.4.21, AIMS Procedures and Processing Instructions, Non-Examined Closures and Deleting AIMS Records.

Material Changes

(1) The title of this IRM was changed from "AIMS Procedures and Processing Instructions, Non-Examined Closures" to "AIMS Procedures and Processing Instructions, Non-Examined Closures and Deleting AIMS Records."

(2) The information contained in IRM 4.4.20, Missing Returns and Error Accounts, dated May 1, 2003, has been incorporated into this IRM and therefore, it is being obsolesced.

(3) Editorial changes have been made throughout this IRM. Website addresses, form references, and IRM references were reviewed and updated as necessary.

(4) Other significant changes to this IRM include the following:

Section Description
IRM 4.4.21.1 Overview has been rewritten to include sections from IRM 4.4.20.
IRM 4.4.21.1.2.1 Moved 4.4.21.2.4.5, No Return Secured - Credits on the Module to this section.
IRM 4.4.21.1.2 Moved 4.4.21.2.1.4, Special Conditions that Prevent Non-Examined Closures to this section.
IRM 4.4.21.1.2.2 Added instruction that reopened records cannot be closed as non-examined.
IRM 4.4.21.1.2.3 Added instruction that a case with an assessment on AIMS cannot be closed non-examined.
IRM 4.4.21.1.2.7 Added clarification of the impact of AIMS freeze codes on non-examined closures.
IRM 4.4.21.2 Added Deleting AIMS Records - Error Accounts from IRM 4.4.20
IRM 4.4.21.3 Added Deleting AIMS Records - Missing or Unlocatable Returns from IRM 4.4.20.
IRM 4.4.21.4 Added Non-Filer Account Closures.
IRM 4.4.21.5 Moved the section Non-Examined Closings from IRM 4.4.21.2 and renamed "Surveys" . Deleted Disposal Codes 36, 38, 41 and added Disposal Codes 42 and 43. Added reference to disposal code definitions.
IRM 4.4.21.5.2 Added Form 4251 and deleted Form 10904.
IRM 4.4.21.5.1.3 Added instructions for Form 4251.
IRM 4.4.21.5.1.4 Renumbered from 4.4.21.2.2.1.
IRM 4.4.21.5.1.3 Renumbered from 4.4.21.2.2.2. Deleted Form 10904 instructions.
IRM 4.4.21.5.2 Deleted disposal codes and integrated the information within the chapter. Added section on Types of Returns.
IRM 4.4.21.5.2.1 Added instructions for closing a paper case file.
IRM 4.4.21.5.2.2 Added group instructions for paperless case file closures.
IRM 4.4.21.5.2.3 Added PSP instructions for paperless case file closures.
IRM 4.4.21.5.2.4 Added blocking series information.
IRM 4.4.21.6 Created single section referencing Disposal of the Form. The prior IRM had multiple sections.
IRM 4.4.21.7 Renumbered from 4.4.21.3.7.

Effect on Other Documents

IRM 4.4.21, dated January 1, 2003 is superseded. Content in IRM 4.4.20, Missing Returns and Error Accounts, has been incorporated in this IRM. Therefore IRM 4.4.20 is being obsolesced.

Audience

Large Business and International (LB&I), Small Business/Self Employed (SB/SE), Wage and Investment (W&I), and Appeals employees.

Effective Date

(07-19-2012)

Karen M. Schiller
Director, Examination Planning and Delivery
Small Business/Self-Employed

4.4.21.1  (07-19-2012)
Overview

  1. This chapter covers the various ways of closing cases as non-examined closures and the deletion of records on Audit Information Management System (AIMS).

    1. Deleting accounts: error accounts and missing returns

    2. Non-Filers: Disposal Codes (DC) 36, 37, 38, 39, 40 and 41

    3. Surveyed returns: DCs 20, 21, 22, 23, 24, 25, 31, 32, 35, 42 and 43. See IRM 4.4.12, Examined Closings, Surveyed Claims and Partial Assessments, for DC 34.

    4. Zapping accounts

  2. Procedures on closing returns with DC 28 can be found in IRM 4.4.22.6.2.1, Disposal Code 28.

  3. Procedures on closing returns with DC 45 can be found in IRM Exhibit 4.4.1–15, Reference Returns.

4.4.21.1.1  (07-19-2012)
Forms to Use

  1. See the applicable section for the form to use to request a non-examined closing.

4.4.21.1.2  (07-19-2012)
Special Conditions That Prevent Non-Examined Closures

  1. Certain conditions prevent closing a case as non-examined. The condition must be resolved before a data base can be closed as non-examined.

4.4.21.1.2.1  (07-19-2012)
No Return Secured - Credits on the Module

  1. Other than the Transaction Code (TC) 640 credit that must be resolved before the case can be closed as non-examined, leave other credits on the module. The credits will be systemically moved to the Unapplied Statute Credits Account after the refund statute expires. See IRM 4.4.21.1.2.4, TC 640, for information.

4.4.21.1.2.2  (07-19-2012)
Reopened Records - TC 300 Indicator Present

  1. Records closed and then reopened cannot be reclosed as non-examined. See IRM 4.4.26, Reopening/Reclosing/Reinputting Records.

4.4.21.1.2.3  (07-19-2012)
Assessment on AIMS (Audit Information Management System)

  1. You cannot close a case as non-examined if there is an amount in the EXAM-ASSESS-CUM-AMT field on page two (2) of the AMDISA.

4.4.21.1.2.4  (07-19-2012)
TC 640

  1. Records cannot be closed non-examined if there is an advance payment, TC 640, on the module. The TC 640 must be resolved.

  2. You must determine the reasons(s) the taxpayer made an advance payment of deficiency on a tax period that is being surveyed.

    1. Research Information Data Retrieval System (IDRS) and AMDIS to determine if posting errors, cycling problems or examination errors caused the advance payment to post to an incorrect tax module.

    2. Check the spouse's taxpayer identification number (TIN) for possible incorrect posting of the payment.

    3. Secure the payment document to screen for use of the wrong TIN, tax period, or other data that caused the TC 640 to be posted incorrectly.

    4. Contact with the taxpayer may be necessary to determine why the payment was made.

  3. If the TC 640 was used in error, reverse the TC 640 and post the correct transaction as appropriate by submitting Form 3870, Request for Adjustment.

  4. If the payment was posted to the incorrect module, determine the correct TIN or tax period and input a credit transfer. See IRM 4.4.3, Credit Transfers and Reprocessing Returns, for procedures on credit transfers.

  5. If research indicates the TC 640 posted correctly but there is no correlating posted or pending assessment on the module and the assessment statute expiration date (ASED) is imminent, determine whether a quick assessment is required. Take all appropriate measures to ensure that any required assessment is posted to the account and/or assigned a timely document locator number (DLN) prior to the expiration of the ASED.

4.4.21.1.2.5  (07-19-2012)
Amended Return Freeze

  1. A case cannot close as non-examined if there is a TC 976 or TC 977 freeze on AIMS (Freeze Code "-A" ).

  2. Generally, the amended return or duplicate return must be secured to determine the correct disposition of the case.

4.4.21.1.2.6  (07-19-2012)
PCS Linkages

  1. All Partnership Control System (PCS) linkages must be released before the investor return can be surveyed. Partnership Investor Control File (PICF) Codes 5 and 6 prevent the premature closing of the investor return until all necessary flow-through adjustments from the key case(s) to the investor return have been resolved.

  2. Command Code (CC) TSCLS releases the freeze on AIMS to allow the input of CC AMSOC. When CC TSCLS is entered, it will automatically check all of the investor's linkages to determine if they have been closed. If all linkages have been closed, then CC TSCLS will set the PN-SUM-CLOSED-IND on the partner record and the PICF-CD to a closed status on the PCS and AIMS data bases. When the "Request Completed" message is transmitted to the screen, the operator can proceed to enter the CC AMSOC.

  3. Should all linkages not be properly closed, upon input of the CC TSCLS the error message "Cannot Close, PCS Control" will be displayed on the screen. Secure a CC TSUMY print, attach it to the closing request and route the case file back to the originator. The file should be suspensed by the appropriate function. Coordination with the Area TEFRA coordinator in Technical Services may be required to transfer the file to the Campus TEFRA function.

4.4.21.1.2.7  (07-19-2012)
AIMS Freeze Code

  1. AIMS Freeze Codes A - T, V, W, Y and 1 - 9 must be released before the case can be closed.

  2. AIMS Freeze Codes U and X will not prevent a non-examined closure.

  3. AIMS Freeze Code Z will prevent a non-examined closure if the disposal code is 29.

4.4.21.1.2.8  (07-19-2012)
TC 424 With Push Code 036

  1. This input generates a Substitute for Return TC 150.

  2. A TC 570 is generated if a credit is on the module.

  3. Do not remove the TC 570. The credit will move to excess collection file 5 years after the last TC was input.

4.4.21.2  (07-19-2012)
Deleting AIMS Records - Error Accounts

  1. There are times when a record is established on AIMS incorrectly or erroneously and must be deleted.

  2. An account would be considered an erroneous opening, if, for example, the wrong year was opened on AIMS/ERCS (Examination Return Control System), or incorrect taxpayer information was entered (the TIN used was for a taxpayer other than the one selected for examination).

  3. If a return was received as a result of the erroneous opening, it should be refiled under its current DLN and the AIMS controls closed as an error account. DC 33 does not generate a refile DLN.

    Note:

    There is never a need to refile an electronic print. The electronic print should be shredded.

4.4.21.2.1  (07-19-2012)
Form to Use

  1. Form 10904, Request for Deletion from AIMS, must be completed in full.

  2. A detailed explanation and sufficient documentation should be provided to the AIMS/ERCS Analyst to explain why the account should be considered an erroneous opening. A list of the Area/Campus AIMS/ERCS personnel can be found at: http://wsep.ds.irsnet.gov/sites/co/dcse/sbse/exam/webdocuments/Document%20Library/1/AIMS/AIMS-ERCS%20Personnel%20Listing.xls

  3. State whether the record needs to be removed from AIMS and ERCS or just ERCS.

  4. Disposal Code 33 will be used.

4.4.21.2.2  (07-19-2012)
Managerial Approval

  1. The requester and the requester's manager will sign Form 10904.

4.4.21.2.3  (07-19-2012)
Terminal Restrictions

  1. If you are on an area office network, you can only delete records within your area office.

  2. If you are on a campus network, you can delete any record with an area office serviced by your campus.

  3. EGC 5XXX records can only be deleted from a campus terminal.

4.4.21.2.4  (07-19-2012)
Deleting Error Records on the Day of Input

  1. All records can be deleted on the same day they were input.

4.4.21.2.4.1  (07-19-2012)
Limitations - Master File Records

  1. One thousand (1,000) AM424Ds can be input per computing campus per day. If more than 1,000 records are input on the same day, you will get a "Request Completed" response but they will reject during the end-of-day run and manual TC 421s must be input.

  2. If your office needs to delete more than 300 records using AM424D on the same day of input, contact the SB/SE Headquarter AIMS Analyst. If necessary, the SB/SE Headquarter AIMS Analyst will coordinate with other requests.

4.4.21.2.4.2  (07-19-2012)
Limitations - Non-master File Records

  1. The following rules apply after the day of input. The group is responsible for monitoring its TC 424 overage listing and to take the appropriate steps to correct problems. The group will prepare Form 10904 and send to the local AIMS/ERCS analyst after securing the proper managerial approval.

4.4.21.2.5  (07-19-2012)
Deleting Error Records After the Day of Input

  1. The following rules apply after the day of input. The group is responsible for monitoring its TC 424 overage listing and taking the appropriate steps to correct problems. The group will prepare Form 10904, secure managerial approval and send to the local AIMS/ERCS analyst.

4.4.21.2.5.1  (07-19-2012)
Skeletal Records Without a Push Code

  1. Skeletal records without push codes that have been on the data base for over 15 days can be deleted. They are called "Hanging TC 424 Records" and usually occur due to a computer problem.

  2. They will appear on the TC 424 Overage Report after 30 days. Enter "Hanging TC 424 Record Over 30 Days - AM424D and TC 421 requested" on the Form 10904.

4.4.21.2.5.2  (07-19-2012)
Skeletal Records With a Push Code

  1. For true error accounts, complete Form 10904 to request the record be deleted.

    Note:

    You must wait 15 days form the Opening-Creation date (or 30 days if the push code is 036) before requesting that the record be deleted.

  2. If the case is not an error account, it must not be deleted but closed with the appropriate disposal code.

4.4.21.2.5.3  (07-19-2012)
Full Records

  1. Prepare Form 10904 and request a DC 33 be input.

4.4.21.2.5.4  (07-19-2012)
Non-Master File Records

  1. There are no restrictions on deleting non-Master File (NMF) records. Check the box for a CC AMNOND on the Form 10904.

4.4.21.3  (07-19-2012)
Deleting AIMS Records - Missing or Unlocatable Returns

  1. This section provides procedures for missing or unlocatable returns.

    Note:

    This section does not apply to unlocatable taxpayers. See IRM 4.10.2.7.2.2, Unlocatable Taxpayer - Mandatory Steps to Locate, for additional information.

4.4.21.3.1  (07-19-2012)
Searching for Missing Returns

  1. On examination cases where the original return is missing, every attempt should be made to locate the return if the examination cannot be conducted using an electronic print.

    Note:

    LB&I Imaging Network (LIN) Images are considered original returns for purposes of this section.

  2. If the return is not received within two months from the initial request, a follow-up request should be performed. If there is information on the return charge out or on IDRS controls indicating the return is in another function, contact the function/employee to determine if the return can be forwarded to Examination.

  3. If the return was received and subsequently lost, special searches must be performed.

4.4.21.3.1.1  (07-19-2012)
Examination Not Warranted

  1. If it is determined that an examination is not warranted, the account can be approved for closing.

4.4.21.3.1.1.1  (07-19-2012)
Originator's Procedures

  1. The Form 10904 must be prepared and all supporting documentation attached. Update to Status Code 41 and forward the package to the Area AIMS/ERCS Analyst.

  2. Accounts should not be closed without a written request on Form 10904 signed by the requester and the requester's manager. Sufficient documentation must be attached that allows the AIMS/ERCS analyst to evaluate the closing request.

  3. A current transcript (TXMODA, IMFOLT, or BMFOLT), AMDISA full display, or a TC 424 skeletal record and/or Form 5546, Examination Return Charge Out Sheet, is required for all requests to delete the AIMS record. If a follow-up request for the return was input, appropriate documentation should also be attached.

  4. Disposal Code 29 (Missing Return) will be used.

4.4.21.3.1.1.2  (07-19-2012)
AIMS/ERCS Analyst Procedures

  1. The AIMS/ERCS Analyst will review the missing return research and advise management of any potential statute problems.

  2. If the AIMS/ERCS Analyst determines the group/function has taken all appropriate actions, the AIMS/ERCS Analyst should approve the Form 10904, update to Status Code 42, and forward it to the field territory manager or designee. Approval is required by the field territory manager or designee unless Form 5546 indicates the return was never received. After approving/signing the Form 10904, field territory manager will return it to the AIMS/ERCS analyst for input.

  3. If the AIMS/ERCS Analyst determines the group/function has not taken all appropriate research actions, Form 10904 will be updated to Status Code 10 and returned to the requester with additional actions to be taken notated on the form.

  4. The approved Form 10904 should be forwarded to the terminal input area for closure. Unless area instructions provide otherwise, the forms will be retained, in searchable order, by the AIMS/ERCS Analyst for one year following input.

4.4.21.3.1.2  (07-19-2012)
Examination Warranted or Already in Progress

  1. If it is determined that an examination is warranted or is already in progress, and all attempts to locate the return are unsuccessful, and an electronic print is not sufficient, contact with the taxpayer should be made to secure the necessary information in order to complete the examination. This could be a copy of the return, claim, examination report, etc.

  2. If the original return was received and subsequently lost, or if the return was examined and the case file cannot be located, the following procedures will be used to reconstruct the case file when a copy cannot be secured from the taxpayer:

    1. The examining function will prepare a "DUMMY" return and annotate at the top of the return "ORIGINAL DESTROYED/MISSING/LOST" .

    2. The file must include documentation to support the preparation of the "DUMMY" return, specifically information on the efforts made to locate the missing/lost return.

    3. The file must also contain an electronic print of the account, a copy of the examination report, and a current AIMS print.

  3. Close the examination using normal procedures. Identify the closure as being "Closed Using a DUMMY."

4.4.21.4  (07-19-2012)
Non-Filer Account Closures

  1. This section provides procedures for closing cases where no return has been filed and an examination is not warranted.

4.4.21.4.1  (07-19-2012)
Forms to Use

  1. Form 10904 will be used for Area closures.

  2. Form 5351, Examination Non-Examination Closings will be used for Campus closures.

  3. A detailed explanation and sufficient documentation should be provided that allows the AIMS/ERCS Analyst or campus examiner to evaluate the closing request.

  4. For area closures, the complete package will be forwarded to the Area AIMS/ERCS Analyst following the area procedures.

4.4.21.4.2  (07-19-2012)
Skeletal (TC 424) Records

  1. CC AM424D is used to delete skeletal records if the Opening-Creation Date is at least 15 days from the current date (30 days if Push Code 036 is used).

  2. Disposal Codes 36 through 41 are valid for non-filer non-examined closures.

  3. CC AM424D will generate the TC 421.

4.4.21.4.2.1  (07-19-2012)
TC 59X Present at Master File - Skeletal (TC424) Records

  1. CC AM424D with a Disposal Code 36 through 41 will generate a TC 59X which will close the Master File controls. If a disposal code is not input, and there is a TC 59X at Master File, it will remain open.

    If the disposal code is: Then Master File will generate a:
    36 TC 590 CC 52
    37 TC 594 CC 58
    38 TC 594 CC 59
    39 TC 591 CC 50
    40 TC 593 CC 57
    41 TC 590 CC 53

4.4.21.4.3  (07-19-2012)
Full Records

  1. CC AMSOC is used to close non-examined non-filer cases.

  2. Disposal Codes 36 through 41 are valid for non-filer non-examined closures.

  3. AMSOC will generate a TC 421.

4.4.21.4.3.1  (07-19-2012)
TC 59X Present at Master File - Full Records

  1. CC AMSOC with a Disposal Code 36 through 41 will generate a TC 59X which will close the Master File controls. If the disposal code is not input, and there is a TC 59X at Master File, it will remain open.

    If the disposal code is: Then Master File will generate a:
    36 TC 590 CC 52
    37 TC 594 CC 58
    38 TC 594 CC 59
    39 TC 591 CC 50
    40 TC 593 CC 57
    41 TC 590 CC 53

4.4.21.5  (07-19-2012)
Surveys

  1. This section covers the procedures for closing surveyed returns.

  2. The applicable disposal codes are 20 - 25, 31, 32, 35, 37, 42 and 43.

  3. See IRM Exhibit 4.4.1–11, Disposal Codes, for disposal code definitions.

    Note:

    Because the effective date for DC 43 was January 2011, IRM Exhibit 4.4.1–11 dated May 9, 2009 does not define DC 43. This DC is used only by LB&I (primary business codes 3XX) for returns accepted after monitoring. There can be no examined start date and no claim amount on the module and the return cannot be closed from employee group code (EGC) 1000, 1997, 1998, 2000 or 2998).

4.4.21.5.1  (07-19-2012)
Forms to Use

  1. Three forms can be used to request a non-examined closing:

    • Form 4251, Return Charge-Out, (LIN non-examined cases)

    • Form 5351, Examination Non-Examination Closings

    • Form 5546, Examination Return Charge Out

4.4.21.5.1.1  (07-19-2012)
Managerial Approval

  1. Managerial approval is required for all non-examined closures except DC 20 if the EGC is 5XXX.

  2. The manager's signature and date is entered on the applicable form.

    If the request form is from then the approval must be from the
    the Examining Officer, Group Manager.
    the Classification Function, PSP Support Manager/Classification Section, or designee.
    Centralized Case Processing, Case Processing Support Manager or designee.

4.4.21.5.1.2  (07-19-2012)
Form 4251

  1. This form is used for LB&I Imaging Network (LIN) closings.

  2. Enter the two digit disposal code on the form.

  3. Attach the prepared Form 4251 to the return or electronic print.

4.4.21.5.1.3  (07-19-2012)
Form 5351

  1. Only one type of tax (Master File Transaction-MFT) can be used on each form.

  2. Each form can be used to transmit up to 20 closings when the MFT is the same. Additional pages can be attached so that up to 100 closings of the same MFT can be transmitted at the same time.

  3. If more than one page is used, indicate the page number and the total number of pages (maximum of five) in the upper right corner of the form.

  4. More than one disposal code may be used.

  5. Enter the requester's initials, organization routing symbols and date.

  6. Attach the "Audit" label of the case being closed.

  7. Enter the two digit disposal code in the lower left of the label below "Status." If you do not have a label, write "DC XX" (where XX is the disposal code) in the lower left corner of the block for that specific taxpayer.

4.4.21.5.1.3.1  (07-19-2012)
Place of Document Sequence Number (CCP)

  1. After closing each case through AIMS (CC AMSOC), note the side of Form 5351 with the IDRS employee number, date, and document sequence number.

4.4.21.5.1.4  (07-19-2012)
Form 5546

  1. Enter the two digit disposal code in the space on the second line of the form that follows the words "Non-Examined Disposal Code."

  2. Attach the prepared Form 5546 to the return or electronic print.

4.4.21.5.2  (07-19-2012)
Type of Return

  1. Cases that contain an original return, a substitute for return (SFR), an electronic print, or those that are paperless can be surveyed.

4.4.21.5.2.1  (07-19-2012)
Paper Case File

  1. Attach Form 4251, Form 5351, or Form 5546 to the return or electronic print and forward to CCP.

  2. If there are workpapers or other documentation (no original return) which must be retained and the information should be retained, send to Files in the Campus. The case can be closed non-examined a nonexamined disposal code (except 28 or 33) with an electronic print. Forward the case to CCP for closure.

4.4.21.5.2.2  (07-19-2012)
Paperless Case File - Group Procedures

  1. If the only paper in the case file is an electronic print, (BRTVUE, CDE, TRDBV, TRPRT, TRDBB, IMFOLT, TXMOD) and no Form 1900, Income Tax Survey After Assignment, no workpapers, etc., and the original return was NOT requested (line 8 on page 2 of the AMDISA does not state "Return Requested" ), a paperless closure can be requested.

    Note:

    LIN Images are considered an electronic print for purposes of this section.

    Note:

    If the return was requested but the return was identified as an Electronic Filing System (ELF) or Modernized E-File (MeF) return, the words "MeF/ELF Return Requested" will be displayed and a paperless closure is allowed. If an original return has been requested, then the paperless process cannot be used.

  2. The disposal codes to be used on a paperless closure are: 31, 32, and 42.

    Note:

    For LB&I cases, LB&I requires a Survey Reason Code (SRC) for all DC 31/32 closures. If the SRC is "E" (Other), an LB&I Survey Form or Form 1900 is also required and will be maintained in CCP along with the Form 5351 for three years.

  3. Prepare Form 5351 as stated above and Form 3210, Document Transmittal.

  4. Update the return to Status Code 51 on ERCS.

  5. Fax the Form 5351 and Form 3210 to CCP:
    Cincinnati: 859–669–2674
    Memphis: 901–786–7106
    Ogden: 801–620–2103

  6. Shred the electronic print. Do not send to CCP.

4.4.21.5.2.3  (07-19-2012)
Paperless Case File - PSP

  1. Close the case on ERCS to Status Code 90 using Disposal Code 20 - 22, 25, 31, 32, 35, and 42.

  2. Do not update the ERCS status code to 51.

  3. Do not fax any documents to CCP.

4.4.21.5.2.4  (07-19-2012)
Blocking Series (CCP/PSP)

  1. For Individual Master File (IMF) returns, use Blocking Series 130 - 179 for non-TEFRA (Tax Equity and Fiscal Responsibility Act) surveys and 190 -199 for TEFRA surveys.

  2. For Business Master File (BMF) returns, use Blocking Series 28X.

    1. Close BMF cases directly on AIMS.

    2. Do NOT close BMF cases through ERCS.

4.4.21.6  (07-19-2012)
Disposition of the Forms

  1. In accordance with IRM 1.15.23, Records Control Schedule:

    If source document is: then the form must be:
    sent to the Campus for filing (original/facsimile), forwarded with the file.
    maintained in the Area (no return), attached to the source documents and destroyed 1 year after terminal input.

4.4.21.7  (07-19-2012)
ZAP Approvals

  1. Occasionally, due to program problems, records are unprocessable which means the only way to remove the record is to request a "ZAP." This is a special utility that only the IDRS User Support Staff at the campus can input. See the following link for the contact list for the campus IDRS user support:http://wsep.ds.irsnet.gov/sites/co/dcse/sbse/exam/webdocuments/Document%20Library/1/AIMS/Contact%20List.xls

4.4.21.7.1  (07-19-2012)
Approvals

  1. Approval by SB/SE Headquarter AIMS Analyst must be secured before the ZAP request can be completed.

  2. Follow local procedures on obtaining the ZAP approval. Some Area offices request the ZAP approval before they submit the paperwork to the IDRS staff. Other offices have the IDRS staff request the ZAP approval.

  3. ZAP approval will not be given if the AIMS record can be removed in any other manner such as CC AMSOC/CC AMCLS or allowing the AIMS record to age off of the data base.

4.4.21.7.1.1  (07-19-2012)
Forms to Use

  1. Form 6759, Request for Taxpayer Information, is used to request an account be zapped.

  2. Attach the following supporting documentation to the request:

    1. Current IDRS printout of AMDISA

    2. Written explanation of the zap request

    3. IDRS number of the requester


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