Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 4. Examining Process

Chapter 4. AIMS Processing

Section 27. Reports (Cont. 1)

4.4.27  Reports (Cont. 1)

4.4.27.7 
Action Reports

4.4.27.7.1 
Non-Assessed Closures Listing (NACL)

4.4.27.7.1.3  (02-08-1999)
Research and Actions

  1. Take the following actions when working the NACL:

    Note:

    Actions taken should be annotated on the NACL or, at local option, a control card system may be maintained.

    1. Check for imminent statutes (those with "**" ) and work on a priority basis.

    2. Determine who is responsible for resolving the accounts and locate the returns/cases.

    3. Check notations on previous NACL or control card system.

    4. Check incoming 3210’s for unpostables received from service center.

    5. Research CC TXMODA for an open control base assigned to service center (sc) unpostable. Contact the sc tax examiner to determine if SC will correct the case or if it will be returned to the originator.

    6. Once the location of the case is known, monitor it for posting. Follow-up with area AIMS Coordinator, Case Processing Support or Correspondence Examination to be sure the document is corrected and reinput.

    7. CC AMCLSU must be input to get the record off the NACL. Until the corrected AMCLSU is input, the case will remain on the NACL.

4.4.27.7.1.4  (02-08-1999)
Missing Document

  1. If, after all research has been completed, the original Form 5344 or Form 5403 cannot be located, a new Form 5344 or Form 5403 can be remade. Additional research needed to remake the Form 5344 or Form 5403 may include, but is not limited to, the following:

    • AMDISA

    • TXMOD

    • Transcripts (MF or CFOL)

    • area office/service center/Appeals Office coordination

    • search of local files and search of group control cards or local control logs

    • Search of related returns for copies of the RAR

  2. This procedure should only be used when all required research does not yield the information necessary to resolve cases on the NACL. The remade Form 5344 or Form 5403 should be clearly annotated “Duplicate Form 5344 or Form 5403 Prepared to Resolve NACL.”

4.4.27.7.1.4.1  (02-08-1999)
Quick Assessment

  1. Initiate a quick assessment when necessary, but continue to follow-up to locate the Form 5344 or Form 5403, TC 300 with 47 document code.

4.4.27.7.1.5  (02-03-1999)
Programming Problem

  1. If research of the NALCO indicates a programming problem exists, notify the IDRS Control Group through your supervisor or AIMS Coordinator.

4.4.27.7.2  (02-08-1999)
Unverified Assessment Listing

  1. The Unverified Assessment Listing is generated monthly for closed cases with a significant money amount that had been successfully input through CC AMCLS but the TIF still contains a pending TC 300.

  2. The item will be generated on the report if the AIMS record is over one month old or the statute is within two months of expiring.

  3. The pending transactions to be included are AP, PN, RS, CU, and NU. Pending transaction for UN will appear on the report if the AIMS record is over two months old or the statute is within two months of expiring.

4.4.27.7.2.1  (02-08-1999)
Purpose

  1. The purpose of the listing is to ensure that appropriate action has been taken to process the Examination assessments, to protect the statutes, and to identify potential systemic problems.

4.4.27.7.2.2  (02-08-1999)
Responsibility

  1. Service Center Examination will receive the monthly AIMS Unverified Assessment Listing to research cases closed by the service center or area offices. Coordination with the area office may be necessary in resolving organization codes 1XXX and 2XXX cases.

4.4.27.7.2.3  (02-03-1999)
Format

  1. The following information will appear on the Unverified Assessment Listing:

    1. TIN

    2. MFT

    3. Tax Period

    4. Taxpayer Name

    5. Area Office Code

    6. TC 300 Amount (TIF amount)

    7. Total Assessment Amount (AIMS amount)

    8. Transaction Status

    9. Transaction Date

    10. Statute Date

    Note:

    If the statute date is within two months of expiring, seven dollar signs ($$$$$$$) will appear to the left of the record.

  2. If the item appeared on a previous Unverified Assessment Listing, an "R" will be printed to the right of the record.

4.4.27.7.2.4  (02-08-1999)
Research and Actions

  1. Take the following actions, upon receipt of the Unverified Assessment Listing.

    1. Check for imminent statutes, which must be worked on a priority basis. Initiate manual assessments when necessary to protect the statute date.

    2. Note any repeat items and compare to prior monthly listing to ensure that necessary follow-up is completed.

    3. For any pending transactions appearing on the TIF, transcript research will show if that particular transaction posted to master file without updating the TIF. If so, input CC MFREQ and monitor until the TIF is updated.

    4. If the transaction has not posted at master file, further research will be necessary. When reviewing items appearing on the list, consideration should be given to the type of pending condition.

4.4.27.7.2.4.1  (02-08-1999)
"AP"

  1. Use the chart below if the transaction is "AP" .

    IF the pending condition is "AP" THEN
    and appeared in the current cycle determine if the Examination assessment was recently re-entered. If so, monitor until posted.
    and was appended in a prior cycle check if the transaction was voided by the tax examiner or quality reviewer and determine the current status of the adjustment.

4.4.27.7.2.4.2  (02-08-1999)
"PN"

  1. Use the chart below if the transaction is "PN"

    IF the pending transaction is "PN" THEN
    for a subsequent cycle monitor until posted.
    for a prior cycle check to see if the record posted or went unpostable and was not updated properly. Take corrective action as necessary.
     

    Note:

    If the list shows a large volume of "PN" transactions for a prior cycle, coordinate with IDRS Control Group to see if an update tape was left out.

    .

4.4.27.7.2.4.3  (02-08-1999)
"RS"

  1. Use the chart below if the transaction is "RS" .

    IF the pending transaction is "RS" THEN
    for a subsequent cycle monitor until transaction posts.
    for a prior cycle research to determine current status of transaction.

4.4.27.7.2.4.4  (02-08-1999)
"UN"

  1. If the TC 300 is reflected on TIF as a "UN" , check with the Examination unpostable function to ensure all necessary corrective action is current. Monitor until posted.

4.4.27.7.2.4.5  (02-08-1999)
"CU" or "NU"

  1. If the transaction contains a "CU" or "NU" condition, check to see what action the unpostable function used for resolution. Monitor to ensure master file posting and TIP update.

4.4.27.7.2.4.6  (02-08-1999)
"DU"

  1. If the TC 30X transaction is reflected on TIF as a "DU" , the transaction was deleted by the unpostable function. The unpostable may have been voided by Examination after research of it may have been rejected back to the area office for correction. Check with the Examination unpostable function for the current status. If the unpostable is still being worked, monitor until posted. If the unpostable was rejected back to the area office, determine if follow-up action is required and monitor until posted. If the unpostable was voided, re-entered, and posted to the same module under another DLN but the "DU" condition remains, no further action is required. The item will, however, continue to appear on future Unverified Assessment Listings as long as the module is retained on the TIF. If the Examination assessment has posted and there is no need for further monitoring, CC AMAXU may be entered with Item 90–1 to cause the item to bypass subsequent listings.

    Note:

    See IRM 104.3.8.2.4.8

4.4.27.7.2.4.7  (02-08-1999)
"DQ"

  1. If the pending status of the 30X is "DQ" , research to determine why the initial transaction was deleted and if a related corrected transaction has been input. Monitor for posting. If the Examination assessment posted subsequent to the "DQ" condition and there is no further need to monitor, CC AMAXU, Item 90–1 may be entered to cause the item to bypass future listings.

    Note:

    See IRM 4.4.27.8.2.4.8.

4.4.27.7.2.5  (02-08-1999)
CC AMAXU, Item 90

  1. Extreme care must be used in the input of this AMAXU item because it will prevent the module from appearing on any subsequent listings and no further assessment verification will be performed. This action cannot be taken if an Examination adjustment is to be remade by the service center or area office. Form 5349 is used for CC AMAXU input. Service Center Chief, Examination designates personnel authorized to approve Form 5349 requests initiated at the service center.

4.4.27.7.2.6  (02-08-1999)
IDRS Support Unit

  1. In some circumstances, it may be necessary to coordinate with the IDRS Control Group to delete pending transactions (AP, PN, RS, CU, NU) from the TIF. Request for the input of CC DELETE should only be made if the Examination adjustment posted to another module or under another DLN and normal processing will not resolve the pending condition on the TIF.

  2. Ordinarily, the IDRS Control Group would be notified of these items by DIAG P transcripts.

  3. Once the status of the pending transaction is determined, it may be necessary to secure the input document and re-enter the adjustment. All action should be taken to ensure that assessments are made timely and that AIMS and master file processing is successfully completed. If a programming problem is identified, notify the IDRS Control Group through your supervisor or AIMS Coordinator.

4.4.27.7.3  (02-08-1999)
Unallowable Items Frozen Refund Report

  1. The Unallowable Items Frozen Refund Report is generated from the Individual Master File each month from February through December and is distributed to the Chief, Service Center Examination.

4.4.27.7.3.1  (02-08-1999)
Purpose

  1. This report is used to monitor frozen refund cases so that research and follow-up action can be taken to ensure that these cases are processed timely.

4.4.27.7.3.2  (02-08-1999)
Format

  1. The report will reflect the taxpayer’s name, TIN, DLN, the cycle in which the frozen refund posted, the amount of refund and the tax period.

4.4.27.7.3.3  (02-08-1999)
Procedures

  1. AIMS/IDRS research will be performed on the report to identify the current status and location of the frozen refund case. After performing this research, the Examination function that has possession of the frozen refund case(s) will be notified. The information pertaining to the frozen refund will be used by the function in possession of the case as a tool to ensure that prompt resolution action is taken and that delays receive management attention.

  2. The authority to release frozen refunds will be provided by appropriate management officials.

4.4.27.7.4  (02-08-1999)
Accounts Maintenance and Statute Transcripts

  1. Various freeze codes and unsettled account conditions at Master File generate transcripts to the Accounts Maintenance (AM) or Statute Units in the service centers. These transcripts identify taxpayer accounts that require analysis or action to release the freeze or settle the account.

  2. AM or statute transcripts generated for accounts under Examination control generally have no direct bearing on the examination (except those involving amended return freezes), and are usually resolved automatically when the examination closing posts to Master File. Some AM and statute transcripts require action by Taxpayer Service to avoid processing delays and repeated taxpayer contact. If Examination is controlling the case and the type of transcript generated requires sending a copy of the return to Taxpayer Service so they can continue processing or contacting the taxpayer for additional information, Taxpayer Service will take the following steps to coordinate with Examination:

4.4.27.7.4.1  (02-08-1999)
AM 18 Transcripts

  1. AM 18 transcripts are the majority of transcripts that are generated on IMF and BMF modules when there is a credit balance on the TXMOD and no return has posted, and an unsatisfied or unreversed TC 595 is present on the account.

    IF TC 595 is unsatisfied/unreversed and account is: THEN transcript will generate in:
    IMF 20 cycles
    BMF 40 cycles

4.4.27.7.4.1.1  (02-08-1999)
Procedures

  1. Research the account to verify if the case is still open.

    IF THEN
    open TC 420 associate transcript with the case
    TC 421 and the condition has been resolved after the issuance destroy the transcript and take no action

  2. If Examination has surveyed the case as below tolerance, per 410 of LEM V, input TC 590 CC 75 (BMF) or CC 76 (IMF) and transfer the credit to the Excess Collections File.

  3. If the case has never been received/worked in Examination reverse the TC 595 (by inputting TC 592) to allow Collection to continue pursuit of the case.

4.4.27.7.4.2  (02-08-1999)
Statute Transcripts

  1. Statute transcripts are generated monthly when the statute of limitations for assessment will expire within 180 days on cases that meet the AM criteria above. Verify the statue of limitation is correct.

4.4.27.7.4.2.1  (02-08-1999)
Statute Not Imminent

  1. In a case where the statute period is NOT considered imminent, update if needed and;

    1. Only a copy of the return is needed to continue processing:

    2. An inquiry must be made involving contact with the taxpayer:

    IF the AIMS status code AND THEN service center
    is < OR = 08 the return is not available will not send the request to Examination
    (Follow-up transcripts will be generated periodically until the condition is corrected so, at some point, the return should be accessible).
    > 08   will send the request to the status and organization listed on AIMS and Exam will attempt to comply with the request. A contact name and number will be included with the request in case clarification is needed.

    IF the AIMS status code THEN service center
    < or = 08 or is 51–57 will not send the request to Examination.
    any other will send the name of a contact person and their telephone number. The tax examiner, tax auditor or revenue agent will contact service center for specifics and will attempt to comply with the request.

4.4.27.7.4.2.2  (02-08-1999)
Statute is Imminent

  1. If the statute period is considered imminent (only if the ASED is within 180 days) refer the case to the Statute function.

  2. Service center will contact the organization charged with the return (either by telephone or by mail) regardless of AIMS status and Examination will attempt to comply with the request. In all cases, a contact person and telephone number will be provided to help facilitate communications between Service Center and Examination.

4.4.27.7.5  (02-08-1999)
Diagnostic Transcripts

  1. Diagnostic transcripts are produced weekly for those entity or tax modules containing pre-determined criteria which might indicate incorrect processing.

4.4.27.7.5.1  (02-08-1999)
Purpose

  1. Their primary purpose is to identify systemic, programming or computer operations problems. Secondarily, they may disclose operational problems in other functional areas.

4.4.27.7.5.2  (02-08-1999)
Responsibility

  1. The IDRS User Support Staff must analyze these transcripts and sort them according to problem areas revealed and by functional areas responsible for resolving the problems identified. In most instances, the IDRS Support Staff will resolve these accounts.

  2. The following types of diagnostic transcripts are discussed:

    • DIAG-P Transcripts

    • DIAG-Q Transcripts

    Note:

    If a Diagnostic Transcript is forwarded to Examination, contact your IDRS Support Staff for assistance and/or refer to IRM 3.0.33.3 for disposition procedures.

4.4.27.7.5.3  (02-08-1999)
DIAG-P Transcripts

  1. These transcripts identify entity or tax modules with transactions that have been in a pending status for an abnormal length of time, indicating that these transactions were not processed as expected.

4.4.27.7.5.4  (02-08-1999)
DIAG-Q Transcripts

  1. These transcripts identify possible problem modules on the IDRS data base, provide a means to identify and remove unnecessary accounts from the IDRS files and offer a random review of the IDRS files contents.

  2. The three types of transcripts most likely to be referred to Examination are:

    • TYPE F

    • TYPE M

    • TYPE 1–9

4.4.27.7.5.4.1  (02-08-1999)
TYPE F

  1. Identifies modules with an open control base containing a TC 904. This indicates the module is not at master file. The module may have dropped to a lower level or to the retention register. Type F transcripts will be forwarded to the employee responsible for the open control base to be reviewed for possible closure of the control base. This type of transcript will generate every ten cycles until the control base is closed or the account is activated at master file with a transaction posting.

4.4.27.7.5.4.2  (02-08-1999)
TYPE M

  1. Identifies MEMO modules containing an open control base and will be forwarded to the employee responsible for the open control base. The open control bases should be closed and a new control base established, if needed. The new control base will automatically remove the MEMO record and replace it with a DUMMY record. Type M transcripts generate after ten cycles and will continue to generate every cycle until the control base is closed.

4.4.27.7.5.4.3  (02-08-1999)
TYPE 1–9

  1. Identifies modules with no activity on the module for one year and there is no open control base. These transcripts generate each year the module has been inactive. The number for the particular transcript identifies the number of years the account has been inactive. These modules should be reviewed for necessary action.

4.4.27.7.6  (02-08-1999)
CP 87 and CP 187

  1. A notice is generated at the service center when a return to be controlled (with push code 010) using the Partnership Control System (PCS) TSLOD has not posted at Master File the same cycle as the TC 424. A CP 87 is issued for an IMF return, a CP 187 for a BMF return. These notices are titled "No Return Posted, TC 424 Request Posted" .

4.4.27.7.6.1  (02-08-1999)
Distribution

  1. The service center will distribute CP 87 and CP 187 notices resulting from Push Code 010 in this manner:

    1. One copy is sent to the Planning and Special Programs Support Manager in the related return area (the TC 424 DLN area office appearing on the notice) . The service center will provide the related return area with the name of the principal entity and the organization in the area that is charged with the principal entity. This information can be obtained from an AMDISA, using the PCS information that appears on the notice.

    2. If no record of the account is on the TIF, the CP notice may be assumed to have been generated as the result of PCS control established by a area serviced by a different service center. The service center with the CP notice must contact the service center of the principal entity for this data.

    3. One copy is sent to the organization in the principal entity area that generated the PCS control. The identity of the principal entity area code is printed in the PCS information appearing on the face of the CP notices.

4.4.27.7.7  (02-08-1999)
Civil Penalty Credit Transcripts

  1. Civil Penalty Credit Transcripts generate every 12 cycles when a payment posts to a civil penalty account and no assessment is made to offset the credit on the account.

  2. A TC 290 .00 input on civil penalty modules generates a TC 240 .00 which also posts on Master File.

  3. Blocking series 52 in used to post the first manual TC 24X in an account and 53 is used to post subsequent penalties. Use blocking series 15 to release a freeze.

    Note:

    A TC 240 in a 59 blocking series indicates a computer generated IRP civil penalty.

4.4.27.7.7.1  (02-08-1999)
Responsibility

  1. The transcript will be issued to the function responsible for asserting the particular penalty.

4.4.27.7.7.2  (02-08-1999)
Research Procedures

  1. If the identified account does not contain a TC 240:

    1. Research to locate a possible open case in IRP, Examination or Collection or an account where the penalty is posted.

    2. Review IDRS (valid and invalid accounts as well as a spouse’s SSN), NMF, MFT 30 audit assessments and any open balance accounts.

    3. If you find that a payment was intended for another account, input a credit transfer. If necessary, request the payment document or doc code 54 or 47 documents (look for an unassessed penalty listed on audit/work papers or the payment voucher) from files and/or correspond with the taxpayer and ask him why the payment was submitted.

    4. If research or the taxpayer s response indicates a penalty needs to be assessed, route to the responsible area per the Routing Chart in IRM 4.4.27–13.

    5. If you cannot determine correct application of the payment or you do not receive a response, apply the payment per the instructions in "Applying Unresolved Credits."

  2. If there is a TC 240 in the account and research does not result in resolution, contact the area responsible for assessing the penalty for assistance in resolving the condition. If there are multiple penalties in the account, contact the area responsible for the last assessed penalty.

  3. Refer to IRM 30(85)0, Penalty and Reasonable Cause, for a list of all civil penalties and an explanation of each. See IRM 3.15.80, Information Returns Processing, for additional information concerning penalty assessment processing.

4.4.27.7.7.3  (02-08-1999)
Applying Unresolved Credits

  1. If, after research, it is determined that credits cannot be applied to an account and the case is still not resolved:

    IF doc code of the credit is AND/IF credit is THEN transfer the credit to the
    NOT 48, 58, or 65 under a year old Unidentified Remittance File. Use Form 2424.
    (Doc code not applicable) over one year old Excess Coll. File
    Use Form 8758.
    48, 58, or 65 (age not applicable) Excess Coll. File. Use Form 8758.

  2. If it has been determined that the payment belongs to the taxpayer, research the taxpayer’s account for other tax periods or MFT’s with OBL’s. Research includes examination of the tax return and/or payment posting voucher, as well as written or telephonic contact with the taxpayer. Apply the credit as follows:

    IF debit balance is THEN
    < credit manually transfer credit to debit balance account/module and manually transfer remaining credit to the Excess Coll. File
    = or > credit release the freeze and let the computer offset.

  3. For debit balances, do not transfer a credit to a module containing a freeze or restricted condition which would prevent the computer from offsetting in, unless you have identified the credit as belonging on the debit module (ex. "E" freeze, Master File status 14, debit balances under $5.00, etc.).

  4. If it is evident that the credit is not a true credit (such as, transfers-out and transfers-in, erroneous postings, etc.) notate the Excess collections file document indicating the credit is not valid, (not a true credit).

  5. The Excess Collections File should not be used for unapplied MF FTD’s with a received date of less than one year old. These FTD’S will be maintained in Account 4620, Unidentified Remittances. FTD’S with a received date one year or older can be transferred to the Excess Collections File, if, after all possible research, it is determined that the credits cannot be applied.

4.4.27.7.8  (02-08-1999)
Examination Overage Report

  1. The Examination Overage Report is generated weekly at the service center. It is a listing by IDRS employee number of the open control bases on TXMOD or ENMOD.

4.4.27.7.8.1  (02-08-1999)
Purpose

  1. This listing should be researched to determine whether the appropriate action has been completed before the control base is closed.

4.4.27.7.9  (02-08-1999)
Multiple IDRS Case Control Report

  1. A multiple case control report is generated weekly if mere than one employee has controlled the same module.

4.4.27.7.9.1  (02-08-1999)
IDRS Control Bases

  1. IDRS Case Control and Action History data are reflected on Command Code TXMOD. The Case Control section identifies the area or service center employee assigned and working the case and control information relating to the case. The Action History section contains information regarding actions taken on the account and general data that is not subject to reports or analysis.

  2. Control base information can be used for the following:

    1. Identifying an employee working the case, who may have the document or return you are trying to locate.

    2. Examination cases with account problems (amended returns, tentative carrybacks, or money applied to the incorrect account) may also be resolved by contact with the area or service center employee assigned the case.

    3. An example of an IDRS control base is contained in Document 6209, Section 13.

4.4.27.7.9.2  (02-08-1999)
Purpose

  1. The purpose of this report is to inform the employees that there are multiple controls therefore coordination is necessary to eliminate duplicate action.

Exhibit 4.4.27-1  (02-08-1999)
Examination Outputs/Reports

(Reference: IRM 4.4.27.1)

Run/File ID# Title/Description Report Level Distribution Codes
AMS 0141 AIMS Opening Reject Register
(Run Control Print File) 		SC  
AMS 0341 AIMS Run Control Report
(Run Control Print File) 		SC Exam
AMS 0723 AIMS Labels
(Edited Labels) 		SC Files
AMS 0821 AIMS Charge-Outs
(Edited-5546 Records) 		SC Files
AMS 1722 813–B’s
(Block Proof Listing) 		SC Exam
AMS 1723 813 Block Proof Listing SC Exam
AMS 1741 Run Controls SC Exam
AMS 4540 AIMS Unverified Assessment Listing SC Exam
AMS 5540 Inventory Validation Listing AO/SC Exam
AMS 7143 Non-Assessed Closure Listing AO/SC Exam
AMS 7144 Overage 424 Report On Line Listing SC Exam
AMS 8141 AIMS Duplicate Records Report SC Exam
AMS 92 Mass Changes AO/SC Exam
ARP 0143 AIMS Current Error Summary AO/SC  
ARP 0340 SC Correspondence Audit Function SC Exam
ARP 0440 Exam Program Monitoring Wkly AO Area Office
ARP 05 – 43 SCAP Weekly Invtry. Error Register SC Exam
ARP 05–44 AO Weekly Accomplishment Error Reg AO Exam
ARP 0545 SCAP Weekly Accomplishment Error Reg SC Exam
ARP 0740 TC 424 Reject Register All All
ARP 0840 AIMS Weekly Update Report All All
ARP 0940 Status Workload Review Function SC Exam
ARP 1240 Correction/Deletions On Line Listing AO AO/Exam
ARP 1640 SC Examination Programs Br/Grp Exam
ARP 1641 ARP16 Error Records SC Exam
ARP 1740 AIMS Prior Month Error Summary AO/SC  
ARP 1940 AO Monthly Inv. Error Register AO HO/AO
ARP 1941 AO Monthly Accomplishment Error Reg. AO HO/AO
ARP 1942 AO Monthly Non-Examined Error Reg AO HO/AO
ARP 1943 SCAP Monthly Inventory Error Register SC HO/Exam
ARP 1944 SCAP Monthly Accomplishment Error Reg SC HO/Exam
ARP 1945 SCAP Monthly Non-Examined Error Reg SC HO/Exam
ARP 1946 SC Error Code—Summary SC Exam
ARP 1947 AO Error Code Summary AO Exam
ARP 2740 Assigned TCMP Return Listing AO Br/Grp
ARP 2940 Returns w/Statute Date Pending SC4.0 SC Exam
ARP 2941 SC 4.2 Counts for SC4.0 SC Exam
ARP 3040 Returns w/Statute Date Pending 4.0 AO AO
ARP 3041 Returns w/Statute Date Pending 4.1 Br/Grp AO
ARP 4340 Exam Program Monitoring Monthly 36 AO AO
ARP 4340 Exam Program Monitoring Monthly 36 Br/Grp AO
ARP 4341 ARP 43 Error Records AO Exam
ARP 5440 Listing of Claims 8.1 Br/Grp AO
ARP 5443 Listing of Claims SC 8.1 SC Exam
ARP 5640 List of ETE Returns with Statute Date Pending AO /AO HO(OP:EX:ST:ET)
ARP 5840 RO Employment Tax Exam Program AO/AO HO(CP:EX:ST:ET)
AO = Examination AIMS Coordinator
Exam = Service Center Exam

Exhibit 4.4.27-2  (02-08-1999)
ANIR—Examination Management Information Reporting System

(Reference: IRM 4.4.27.5)

Detroit Computing Center Produced Tables

Report No. Title
(Report Symbol in Parenthesis) 		Flow of Distribution* Frequency
10.1(B) $100,000 Case Listing
$50,000 or Greater Delete Listing
(NO–4000–114) 		HO-AO-SC Monthly
15 Coordinated Examination Program
Case Listing
(NO–4000–114) 		HO-RD-AO Monthly
16 Whipsaw Case Listing
(NO–4000–114) 		HO-AO-SC Monthly
37 Examination Program Monitoring
(NO–4000–454) 		HO-AO Monthly/Quarterly
SC 38 Service Center Examination Program
Monitoring (NO–4000–456) 		HO-AO-SC Monthly/Quarterly
Report No.    
SC—Denotes Service Center Examination
*Flow of Distribution: Headquarters Office receives the reports and distributes them to the Area Office (AO), the Service Center (SC) or both.
HO — Headquarters Office
AO — Area Office
SC — Service Center

Exhibit 4.4.27-3  (02-08-1999)
Tables 10.1(B), 15 and 16

(Reference: IRM 4.4.27.5.1, 4.4.27.5.2, and 4.4.27.5.3)


Tables 10.1(B), 15, and 16 were designed to monitor tax returns that have significant impact on Examination’s accomplishment statistics. These tables are to be used as tools to verify that critical data fields are accurate due to the impact on the accomplishment statistics. Table 10.1(B), 15, and 16 reflect cumulative data Fiscal Year to date. All data fields on the Tables for a record with a Primary Report Indicator (1) are on the Closed Case Data File for the current fiscal year. On the extended fiscal year closed cases data file, the primary report indicator is a (2)


Tables 10.1(B), 15, and 16 are distributed to area offices and service centers and reflect data for each location based on area of jurisdiction. The Headquarters Office receives a complete list for all locations.


IMPORTANT NOTE: Tables 10.1(B), 15, and 16 should be reviewed each month/reporting cycle. All data fields should be reviewed for accuracy. If there is an error, the correction should be made immediately. All corrections should be documented with the initial cause of the error and what corrective actions are being taken to prevent future errors.

Explanation of Symbols

Left Side of Page (Current Month/Reporting Cycle)
++ Additions Accomplishments included in the cumulative accomplishment statistics for the Fiscal Year.
−− Deletions Accomplishments subtracted from the cumulative accomplishment statistics for the Fiscal Year and now reside in Examination’s inventory (Open Case Data Base).
>> Corrections Adjustments/modifications to accomplishments included in the cumulative accomplishment statistics for the Fiscal Year.
<< Prior Fiscal Year Accomplishments that were included in the cumulative accomplishment statistics in a Prior Fiscal Year and now reside in Examination’s current Fiscal Year inventory.
Right Side of Page The history or audit trail in the computer is reflected by a series of literals
  (ERROR)

?? 		Record was in error in the current action taken cycle and was not included in the statistics. Absolute dollar value is equal in two or more of the following dollar fields: Revenue Base Protection, Cum
  PFY Assessed, Unagreed, Manual Assessed, Adjustment Amount Record, returned from Appeals or reopened, with an extraction cycle date prior to the current fiscal year. (AMSTUB, AMSTUR)
  CFY Original closing record that matches a prior fiscal year record. (AMCLS)
  NET The result of netting a current fiscal year original closing record and a prior year record being held on the history file or the result of a correction record and a prior fiscal year record being held on the history file. The last net record is what is reflected in the tables.
  CGD Computer generated delete record to delete a net record.
  ORG Original closing record for current fiscal year with no matching current/prior year record. (AMCLS)
  DEL Delete record with a current fiscal year extraction cycle. (AMSTUB, AMSTUR)
  REP A record replacing an original closing record for the same fiscal year that had been deleted. (AMCLS)
  COR Correction record with a current fiscal year extraction cycle. (AMAXU)
  PYR Prior year closing record.
  CPY Correction of a prior year closing record. (AMAXU)

Exhibit 4.4.27-4  (02-08-1999)
AMIR — Examination Management Information Reporting Systems

(Reference: IRM 4.4.27.6)

Service Center Produced AIMS Tables

Report No. Title
(Report Symbol in Parenthesis) 		Distributicn* Frequency
*1.5A TCMP Return Listing
(NO–4000–404) 		AO Monthly
*4.0 Returns with Statute Date Pending
NO–4000–407 		AO Monthly
*SC 4.0 Returns with Statute Date Pending
NO–4000–407 		AO-SC Monthly
*4.1 Returns with Statute Date Pending
(NO–4000–407) 		AO Monthly
SC 4.2 Returns with Statute Date
Pending Summary
(NO–4000–407) 		AO-SC Monthly
*8.1 Listing of Aged Claims Cases
NO–4000–406 		AO Quarterly
*SC 8.1 Listing of Aged Claims Cases
(NO–4000–406) 		SC Quarterly
(Monthly option)
*SC 35 SC Accomplishments/Inventory
(NO–4000–457) 		SC Monthly
*36 Examination Program Monitoring
(NO–4000–453) 		AO Weekly/Monthly
SCCA Rpt SC Correspondence Audits SC Weekly
Report No.
SC — Denotes Service Center Examination
* — Denotes Service Center produced only, not Detroit Computing Center
*Distribution
AO — Area Office
SC — Service Center

Exhibit 4.4.27-5  (02-08-1999)
AIMS Monthly Records Corrections/Deletions Accomplishment Records

This image is too large to be displayed in the current screen. Please click the link to view the image.
This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 4.4.27-6  (02-08-1999)
Instructions for Resolving Accomplishment Errors

(Reference: IRM 4.4.27.6.8.4)

Error Code Validity/Consistency Check Item(s) Computer Check Corrective Action
0000     See Note 2
0102 AIMS-AO-CD 2 numeric digits See Note 1
0105 MFT-CD 2 numeric digits See Note 1
0108 RPT-FILE-SOURCE-CD Value Meaning
0 IMF SSN (valid)
1 IMF SSN (invalid)
2 BMF EIN
4 BMF SSN (valid and invalid)
5 NMF EIN
6 NMF SSN
7 Temporary TIN
8 WPT 		See Note 1
0109 RGICC 4 numeric digits. See Ex.4.4.27–9 See Note 1.
0110 SCICC 4 numeric digits. See Ex.4.4.27–9 See Note 1.
2101 DISP-CD 2 numeric digits F5349–AMAXU
Item 13
2102 AIMS-SOURCE-CD 2 numeric digits F5349–AMAXU
Item 26
2103 AIMS-ACTIVITY-CD 3 numeric digits F5349–AMAXU
Item 27
2109 CORRECTION-CD Value Meaning
0 report extraction (add)
1 Correction to an original report extraction (replace)
2 Deletion of a report extraction for the current fiscal year (subtract) 4 Re-establishment of a report extraction for a prior fiscal year (don’t add)
9 Purge at end of fiscal year. 		See Note 1.
2110 SPECIAL-PROJECT-CD 3 numeric digits F5349–AMAXU
Item 40
2111 PRIOR-AIMS-STATUS-CD 2 numeric digits See Note 1.
2112 LARGE-CASE-COND-CD 1 numeric digit F5349–AMAXU
Item 400
2113 ORG-CD 4 numeric digits F5349–AMAXU
Item 29
2114 DELQ-RET-CD 1 numeric digit F5349–AMAXU
Item 37
2115 EXAM-CLAIM-TYPE 1 alpha character F5349–AMAXU
Item 24
2116 EXAM-TECHNIQUE-CD 1 numeric digit F5349–AMAXU
Item 30
2117 EXAMINERS-GRADE 2 numeric digits F5349–AMAXU
Item 31
2118 WHIPSAW-CD 1 alpha character F5349–AMAXU
Item 401
2119 NOL-INDICATOR 1 numeric digit F5349–AMAXU
Item 45
2120 RPT-EXTPACT-CYC 6 numeric digit See Note 1
2121 EXAM-START-DT 6 numeric digits See Note 1
2122 OPENING-CREATION-DT 8 numeric digits See Note 1
2123 PRIOR-AIMS-STATUS-DT 8 numeric digits See Note 1
2130 RET-POSTING-YR Must be numeric See Note 1
2131 TIN Must be numeric See Note 1
2132 CLAIMS-HOURS Must be numeric See Note 1
2133 MANUAL-ASSESS-AMT Must be numeric See Note 1
2134 EXAM-CLAIM-AMT-DISALLOWED Must be numeric See Note 1
2135 EXAM-ASSESS-CUM-AMT Must be numeric See Note 1
2136 AIMS-RESULTS-AMT Must be numeric See Note 1
2137 CLAIM-AMT Must be numeric See Note 1
2138 DELINQUENT-RETURN-AMT Must be numeric See Note 1
2139 AMENDED-RETURN-AMT Must be numeric See Note 1
2140 NOL-CF-DISALLOWED-AMT Must be numeric See Note 1
2141 CREDIT-CF-DISALLOWED-AMT Must be numeric See Note 1
2141 CF-CREDIT-TYPE 1 Alpha Character See Note 1
2150 DISP-CD/AIMS-RESULTS-AMT If disposal code is 03, 04, 07–13, the AIMS results must be other than zero. F5349–AMAXU
Item 13
2151 DISP-CD/APPL-CD/AIMS-ACTIVITY-CD/EXAM-UNAGREED-AMT If disposal code is other than 07,11, or 12 with an Appeals Office code and activity code other than 001–199 the unagreed amount cannot be present. F5349–AMAXU
Item 13
2152 DISP-CD/AIMS-RESULTS-AMT If disposal code is 02 then AIMS results must be zero. F5349–AMAXU
Item 13
2153 DISP-CD/AIMS RESULTS-AMT If disposal code is 34 then AIMS results must be negative. F5349–AMAXU
Item 13
2154 DISP-CD/CLAIM-AMT If disposal code is 34 then claim amount must be present. F5349–AMAXU
Item 13
2155 DISP-CD/DISP-DT If disposal code is 05 or 06 then disposal date must be before 10/01/1979. F5349–AMAXU
Item 13
2156 APPL-CD/DISP-CD/AIMS-ACTIVITY CD/EXAM-UNAGREED-AMT If disposal code is 07, 11, or 12 with an Appeals Office code present and activity code is other than 001–199, 224,287–290,480–483, 489 or 992 then Exam unagreed amount must be present. F5349–AMAXU
Item 18
2157 DISP-CD/AIMS ACTIVITY-CD/EXAM-ADJUSTMENT-AMT If disposal code is 03–13 and activity code is non-taxable (224, 287–290, 480–483, 489, or 992) then Exam adjustment amount must be present. F5349–AMAXU
Item 13
2158 DISP-CD/APPL-CD/AIMS-ACTIVITY-CD/MANUAL-ASSESS-AMT/EXAM-ASSESS-CUM-AMT If disposal code is 03, 04, 08–10, 12 (without an Appeals Office code) or 13 and activity code is other than 001–199, 224, 287–290, 480–483, 489, or 992 then manual assessment amount or Exam assess cum amount must be present. F5349–AMAXU
Item 13
2159 DISP-CD/DELQ-RET-CD/AIMS-ACTIVITY-CD/AIMS-RESULTS-AMT/DISP-DT If disposal code is 01 and disposal date is earlier than 01/01/1999 and delinquent return code is 0 and activity code is other than 001–199 then results amount must be zero. F5349–AMAXU
Item 13
2160 DISP-CD/AIMS-ACTIVITY-CD/ MANUAL-ASSESS-AMT 001–199 If disposal code is 01 or 02 and activity codes other than then manual assessment amount must be zero. F5349–AMAXU
Item 13
2161 DISP-CD/AIMS-ACTIVITY CD/RPT-FILE-SOURCE-CD/APPL-CD If disposal code is 07 or 11 and report file source is other than 8 and activity code is other than 050, 052, or 056 then Appeals Office code must be present. F5349–AMAXU
Item 16
2162 EXAM-CLAIM-AMT-DISALLOWED/CLAIM AMT/DISP-CD/AIMS-ACTIVITY-CD If disposal code is 02 and activity code not 001–199 then claim amount and Exam claim amount disallowed must both be zero. F5349–AMAXU
Item 13
2163 AIMS-SOURCE-CD/CLAIM-AMT If source code is 30 then claim amount must be present. F5349–AMAXU
Item 21
2164 RETURN-RECVD-DT/AIMS-ACTIVITY-CD If activity code is 202-223, 225–290, 495, 496, 530–539 then return received date must be valid. See Note 1.
2166 EXAMINERS-TIME/CLAIM-HOURS If claim hours are zero then examiners time must be present. If examiner’s time is zero then claim hours must be present. F5349–AMAXU
Item 28
Item 23
2167 EXAM-CLAIM-AMT-DISALLOWED/CLAIM-HOURS/EXAM-CLAIM-TYPE/CLAIM-AMT If claim amount disallowed is greater than zero then claim hours, claim type and claim amount must be present. F5349–AMAXU
Items 21, 22, 23, AND 24
2168 MANUAL-ASSESS-AMT/AIMS-ACTIVITY-CD If activity code is 224, 287–290, 480–483, 489, or 992 manual assessment amount cannot be present. F5349–AMAXU
Item 35
2169 IE-DOLLAR-PERCENT/IE-TIME-PERCENT If International Examiner dollar is present then International Examiner time must be present. F5349–AMAXU
Items 402 and 403
2170 EXAM-CLAIM-AMT-DISALLOWED/DISP-CD If disposal code is 34 then claim amount disallowed cannot be present. F5349–AMAXU
Item 22
2171 DISP-CD/CLAIM-HOURS If disposal code is 34 then claim hours cannot be present. F5349–AMAXU
Item 23
2172 DISP-CD/EXAMINERS-TIME If disposal code is 34 then examiners time cannot be present. F5349–AMAXU
Item 28
2173 DISP-CD/NOL-CF-DISALLOWED-AMT If disposal code is 02 then NOL CF Disallowed Amt must be zero. F5349–AMAXU
Item 44
2174 DISP-CD/CREDIT CF-DISALLOWED AMT If disposal code is 02 then the Credit CF Disallowed Amt must be zero. F5349–AMAXU
Item 46
2175 NOL-CF-DISALLOWED-AMT/NOL INDICATOR If NOL-CF-Disallowed-Amt is greater than zero, then NOL Indicator must be a 1 or 3. F5349–AMAXU
Item 45
2176 CREDIT-CF-DISALLOWED-AMT/ CF-CREDIT TYPE If the credit CF disallowed amount 15 greater than zero, then the CF credit type must be A thru Z or if credit CF disallowed is zero then CF credit type must be blank. F5349–AMAXU
Item 47
2180 EXAM-TECHNIQUE-CD/ORG-CD If organization code is 1XXX then technique must be 3 else technique must be 1, 2, 6, or 7. F5349–AMAXU
2181 AIMS-ACTIVITY-CD/ORG-CD If organization code is 2XXX then activity code must be 000–199, 463–469, 471, 472, 530–539, 991 or 992. F5349–AMAXU
Item 2
2182 RELATED-TIN/RELATED-FILE-SOURCE-CD/RELATED-MFT-CD/RELATED-NAME-CTRL/RELATED-TAX-PRD If related TIN is present then all five must be present. F5349–AMAXU
Items 405, 406, 407, and 408
2183 ORG-CD Organization code must be 1001–1997, 1999, or 2001–2997. F5349–AMAXU
Item 29
2184 ORG-CD/CASE-GRADE If organization code is 1XXX then the second digit of grade of case must be 1, 2, or 3. F5349–AMAXU
Item 32
2185 RPT-FILE-SOURCE-CD ORG-CD If organization code is 2XXX the report file source cannot be 8. See Note 1.
2186 CORRECTION-CD/RPT-EXTRACTION-CYC If correction code is 4 then reports extraction cycle must be a prior fiscal year. See Note 1
2187 SOURCE-CD/CLAIM-AMT If source code is 31 then claim amount must be zero F5349–AMAXU
Item 21
2188 LARGE-CASE-CONDITION CD/ORG-CD If LARGE-CASE-CONDITION-CODE is 1, then Org-Cd must be 1XXX. F5349–AMAXU
Item 29
2190 DISP-CD/DISP-DT/AIMS-RESULTS-AMT If disposal code is 01 and disposal date is 01/01/199 or later, then results amount must be zero. F5349–AMAXU
Item 13
2541 FRAUD-COND-CD 2 numeric digits F5349–AMAXU
Item 38
2542 IE-DOLLAR-PERCENT 2 numeric digit. If organization code is 1XXX then must be numeric. F5349–AMAXU
Item 403
2543 IE-TIME-PERCENT 2 numeric digits. If organization code is 1XXX then must be numeric. F5349–AMAXU
Item 403
2560 SPECIAL-PROJECT-CD/AIMS-AGING-REASON-CD If special project code is 129 then AIMS-Aging-Reason-Cd must be 99. F5349–AMAXU
Item 410
2561 SPECIAL-PROJECT-CD/AIMS-ACTIVITY-CD/ORG-CD If special project code is 164, then organization code must be 2XXX and activity cede must be 463–469, 471 or 472. F5349–AMAXU
Item 29
2562 DELQ-RET-CD/DELINQUENT RETURN-AMT/DISP-DT If delinquent return code is 1 or 2, and disposal date is 01/01/1999 or later, then delinquent return amount must be present. F5349–AMAXU
Item 414
4102 EXAMINERS-TIME-NET/DISP-CD If disposal code is 01–13 then examiners time net cannot be less than zero. F5349–AMAXU
Item–28
See Note 3
4103 CLAIMS-HOURS-NET/DISP-CD If disposal code is 01–13 then claims hours net cannot be less than zero. F5349–AMAXU
Item–23
See Note 3
Note 1 If this field is identified as an error, service center Exam processing will refer the problem to the service center User Support Unit to prepare a Form 5716 to be sent to Headquarters Office AIMS programming section.
Note 2 Record previously did not pass the validity and consistency checks and was on an error register. Check has been changed and record is no longer in error. In order to have record revalidated and included in statistics a dummy correction of the technique code via command code AMAXU (Item 30) must be made.
Note 3 Return previously closed in a prior fiscal year and has been reclosed in current fiscal year. See instructions for completing Form 5344, Item 24.

Exhibit 4.4.27-7  (02-08-1999)
Instructions for Resolving Non-Examined Errors

(Reference: IRM 4.4.27.6.8.4)

Error Code Validity/Consistency Check Item(s) Computer Check Corrective Action
0102 AIMS-AO-CD 2 numeric digits See Note 1
0105 MFT-CD 2 numeric digits See Note 1
0108 RPT-FILE-SOURCE-CD Value Meaning
0 IMF SSN (valid)
1 IMF SSN (invalid)
2 BMF EIN
4 BMF SSN (valid and invalid)
5 NMF EIN
6 NMF SSN
7 Temporary TIN 		See Note 1
0109 RGICC 4 numeric digits. See Exhibit X–9 See Note 1
0110 SCICC 4 numeric digits. See Exhibit X–9 See Note 1
3101 DISP-CD 2 numeric digits F5349–AMAXU
Item 13
3102 AIMS-SOURCE-CD 2 numeric digits F5349–AMAXU
Item 26
3103 AIMS-ACTIVITY-CD 3 numeric digits F5349–AMAXU
Item 27
3104 CORRECTION-CD 1 numeric digit
Value/Meaning
0 Original report extraction (add)
1 Correction to an original report extraction (replace)
2 Deletion of a report extraction for the current fiscal year (subtract)
4 Re-establishment of a report extraction for a prior fiscal year (don’t add)
9 Purge at end of fiscal year. 		See Note 1.
3105 SPECIAL-PROJECT-CD 3 numeric digits F5349–AMAXU
Item 40
3106 PRIOR-AIMS-STATUS-CD 2 numeric digits See Note 1
3112 RPT-EXTPACT-CYC 6 numeric digits See Note 1
3114 OPENING-CREATION-DT 8 numeric digits See Note 1
3115 PRIOR-AIMS-STATUS-DT 8 numeric digits See Note 1
3116 RET-POSTING-YR 4 numeric digits See Note 1
3117 TIN 9 numeric digits See Note 1
3120 SOURCE-CD/DISP-CD/CLAIM-AMT If source code is 30 and disposal code is other than 30 then claim amount must be present. F5349–AMAXU
Item 21
3121 CLAIM-AMT/MFT-CD DISPOSAL-CD If MFT code is 01–07, 09–12, 30, 51, 52, 58, or 60–64 and disposal code other than 28, 29, 33 or 99, then claim amount must be zero. F5349–AMAXU
Item 21
3123 DISP-CD/ORG-CD If disposal code is 31–33 then organization code must be 1000–1997, 1999, 2001–2997 or 5XXX F5349–AMAXU
Item 13
3124 SOURCE-CD/DISP-CD If source code is 45 then disposal code must be 45. F5349–AMAXU
Item 13
Note 1 If this field is identified as an error, service center Exam processing will refer the problem to the service center User Support Unit to prepare a Systems Production Evaluation Report, to be sent to Headquarters Office AIMS programming section.

Exhibit 4.4.27-8  (02-08-1999)
Instructions for Resolving Inventory Errors

(Reference: IRM 4.4.27.6.8.4)

Error Code Validity/Consistency Check Item(s) Computer Check Corrective Action
0102 AIMS-AO-CD 2 numeric digits See Note 1
0105 MFT-CD 2 numeric digits See Note 1
0108 RPT-FILE-SOURCE-CD Value Meaning
0 IMF SSN (valid)
1 IMF SSN (invalid)
2 BMF EIN
4 BMF SSN (valid and invalid)
5 NMF EIN
6 NMF SSN
7 Temporary TIN 		See Note 1
0109 RGICC 4 numeric digits. See Ex.4.4.27–9 See Note 1
0110 SCICC 4 numeric digits. See Ex.104.3 27–9 See Note 1
1100 AIMS-ACTIVITY-CD 3 numeric digits F5349–AMAXU
Item 27
1101 AIMS-AGING-REASON-CD 2 numeric digits F5348–AMSTU
1103 AIMS-STATUS-CD 2 numeric digits F5348–AMSTU
1104 AIMS-SOURCE-CD 2 numeric digits F5349–AMAXU
Item 26
1106 ORG-CD 4 numeric digits F5348–AMSTU
1107 PRIOR-AIMS-STATUS-CD 2 numeric digits See Note 1.
1112 STATUTE-EXTRACTION-IND 1 numeric digit See Note 1
1113 CLAIM-AMT-DT 8 numeric digits See Note 1
1114 OPENING-CREATION-DT 8 numeric digits See Note 1
1115 AIMS-STATUS-CD-DT 8 numeric digits See Note 1
1117 RPT-EXTRACTION-CYC 6 numeric digits See Note 1
1120 CLAIM-AMT Up to 9 numeric digits F5349–AMAXU
Item 21
1121 RET-POSTING-YR 4 numeric digits See Note 1
1122 TIN 9 numeric digits See note 1
1123 SPECIAL-PROJECT-CD 3 numeric digits F5349–AMAXU
Item 40
1130 AIMS-SOURCE-CD/CLAIM-AMT If source code is 30 then claim amount must be greater than zero. F5349–AMAXU
Item 21
1131 MFT-CD/DATE-OF-DEATH/TAX-PRD If MFT is 52 or 53 then date of death must be all zeroes or valid date else tax period must be numeric and a valid date See Note 1.
1132 CLAIM-AMT-DT/CLAIM-AMT If claim amount is present then claim amount date must be present. See Note 1
1133 AUDIT-CYCLE-DT/MFT-CD If MFT code is other than 52 or 53 then audit cycle date must be a valid date. See Note 1.
1135 PRIOR-AIMS-STATUS-CD/PRIOR-AIMS-STATUS-DT If prior status code is present then prior status date must be present and valid else prior status code must be absent. See Note 1.
1140 AIMS-ACTIVITY-CD/ORG-CD If organization code is 2XXX then activity code must be 001–199, 464–469, 471, 472, 530–539, 991, or 992. F5348–AMSTU
1141 ORG-CD/AIMS-STATUS-CD If status code is 10 or greater then organization code must be 1001–1997, 1999 or 2001–1997. F5348–AMSTU
1142 AIMS-AGING-REASON-CD/ORG-CODE If organization code is 2XXX or 5XXX then aging reason code cannot be 04. F5348–AMSTU
1143 EXAM-START-DT/AIMS-STATUS-CD If status code is 12 or greater then exam start date must be present and valid. See Note 1.
1144 AIMS-SOURCE-CD/CLAIM-AMT If source code is 31 then claims amount must be zero. F5349–AMAXU
Item 21
1534 RETURN-RECVD-DT/AIMS-ACTIVITY-CD If activity code is 202–223, 225–290, 495, 496, or 530–539, then return received date must be valid. See Note 1.
1550 EXAM-START-DT/AIMS-STATUS-CD If organization code is 5XXX then if status code is 10 or greater then exam start date must be present and valid. See Note 1.
1560 SPECIAL–PROJECT–CD/AIMS-AGING-REASON-CD If special project code is 129, then aging reason code must be 99. F5348–AMSTU
1561 SPECIAL-PROJECT-CD/ORG-CD/AIMS ACTIVITY-CD If special project code is 164, then organization code must be 2XXX and activity code must be 463–469, 471 or 472. F5348–AMSTU
1565 STATUTE-OF-LIMITATIONS-DT/STATUTE-EXTENSION-TYPE Only one must be present. F5348–AMSTU
Note 1 — If this field is identified as an error, service center Exam processing will refer the problem to the service center User Support Unit to prepare a Form 5716, Systems Production Evaluation Report, to be sent to Headquarters Office AIMS programming section.

Exhibit 4.4.27-9  (02-08-1999)
Regional Internal Computer Codes (RGICC) and Service Center Internal Computer Codes (SCICC)

(Reference: IRM 4.4.27–6, 4.4.27–7, and 4.4.27–8)

Service Center/Area Area RGICC SCICC
Andover
  Connecticut-Rhode Island
  New England
  Upstate New York 		08
06
04
16 		0296
0215
0245
0285 		0100
0110
0125
0145
Atlanta
  Georgia
  North Florida
  South Florida 		07
58
59
65 		0396
0315
0355
0375 		0400
0405
0455
0470
Austin
  Arkansas-Oklahoma
  Houston
  North Texas
  South Texas 		18
73
76
75
74 		0197
0105
0115
0155
0175 		0800
0810
0820
0835
0850
Brookhaven
  Brooklyn
  Manhattan
  New Jersey 		19
11
13
22 		0297
0205
0225
0255 		0200
0205
0215
0225
Cincinnati
  Indiana
  Michigan
  Ohio 		17
35
38
31 		0397
0335
0235
0265 		0600
0610
0625
0640
Fresno
  Central California
  Los Angeles
  Northern California
  Southern California 		89
77
95
94
33 		0497
0405
0415
0425
0455 		1000
1006
1011
1015
1030
Kansas City
  Illinois
  Kansas-Missouri
  Midwest
  North Central 		09
36
43
39
41 		0198
0125
0135
0165
0145 		0700
0715
0785
0790
0795
Memphis
  Gulf Coast
  Kentucky-Tennessee
  North-South Carolina 		49
72
62
56 		0398
0325
0345
0365 		0500
0510
0535
0550
Ogden
  Pacific-Northwest
  Rocky Mountain
  Southwest 		29
91
84
86 		0498
0435
0445
0465 		0900
0910
0919
0945
Philadelphia
  AC International
  AC International
  Delaware-Maryland
  Pennsylvania
  Virginia-West Virginia 		28
66
98
52
23
54 		0298
0950
0950
0305
0275
0385 		0300
0315
0315
0305
0325
0345

Exhibit 4.4.27-10  (02-08-1999)
AIMS Weekly Update Report Codes

(Reference: IRM 4.4.27.6.11.3)

Code Description Action Needed
01* TC 910 has posted at MF indicating account is assigned to CI function Contact CI function
02* TC 914 has posted at MF indicating this tax period has been placed under active investigation by CI function. Contact CI function
03* TC 914 has posted at MF indicating a return for another tax period of the same taxpayer is under active investigation by CI function. Contact CI function
04* TC 911/912 posted at MF reversing TC 910/914 Contact CI function
05** TC 340/341 has posted at MF. Attach Form 3198 indicating "Restricted Interest" on the case file jacket. Interest on tax adjustments for that specific year must be computed manually.
06** TC 340/341 has been reversed at MF. Restricted interest may no longer be applicable. Secure transcript.
07** TC 640 has posted at MF indicating a payment has been made on the tax liability. Examiner is notified of advance payment received. If Examiner is not aware of what advance payment was received, a transcript is needed to research account. Accounts with advance payments can not be surveyed.
08** TC 640 has been reversed at MF. Information.
09** Taxpayer’s Name has changed at MF Update case file with new taxpayer name. Shown in the "New Entity" column.
10** Taxpayer’s Second Name Line has changed at MF. Update case file with new taxpayer second name line. Shown in the "New Entity" column.
11** TC 670 has posted at MF indicating that a payment was received Payments credited to TC 670 will be refunded to the taxpayer if there is no outstanding liability posted to MF. If it is appropriate, contact the taxpayer to explain why the payment is being (or has been) refunded.
12** TC 670 has been reversed at MF. Information.
13** TC 976 or TC 977 has posted to the specific module at MF If you are holding the original, do not forward the return or update the data base because the amended or duplicate return is being forwarded to the organization being shown on the data base.
14** TC 976 or TC 977 has been reversed at MF. If you are holding the original, do not forward the return or update the data base because the amended or duplicate return is being forwarded to the organization being shown on the data base.
15** TC 470 has been posted to the module at MF, indicating an adjustment is in process. Before any report is prepared, the account must be reviewed to determine what Master File reflects as the taxpayer’s assessed liability.
16** TC 470 has been reversed at MF. Before any report is prepared, the account must be reviewed to determine what MF reflects as the taxpayer’s assessed liability.
17* TC 971 with Action Code 72 has posted to the specific module at MF. This indicates that the return was inspected during the examination of the corporate return and accepted as filed. Unless there are significant issues, the return should not be reexamined.
18** Taxpayer’s Street Address has changed at MF. Update case file with change of information shown in the "New Entity" column. Destroy the old labels and requisition new labels, if appropriate.
19** Taxpayer’s City, State, or ZIP code has changed at MF. See Code 18.
20** TC 480 has posted to the module at MF. Contact Collection to determine whether Examination should proceed with their case.
21** TC 480 has been reversed at MF. Information
22 The specified tax return has been transferred out of the service center AIMS data base via Command Code AMSOC. Sending area: information that the return was transferred out.
23 The specified tax return has been transferred into the service center AIMS data base. Receiving area: If the return has not been received within 21 days of the report date, follow procedures in the Transfer Chapter.
24 The AIMS 424 Skeletal Record has dropped from the AIMS data base, indicating the TC 424 did not post at MF within 90 days. If the skeletal account should be reinstated, reinput Form 5345. If a large volume of these items appear on the report, the AIMS Coordinator will contact the IDRS Support Unit at the service center.
27 The AIMS 424 Skeletal Record, containing Source Code 60 or a Push Code (other than 010), has dropped from the AIMS data base 26 months after input. Occurs because a TC 150 has not posted in this time frame. Research IDRS. If the TC 150 is pending, take no action. When the TC 150 posts a full AIMS record will be created. If a TC 150 is not pending, contact the AIMS Coordinator and request a TC 421 be input. When it posts, reinput Form 5345.
28 TC 520 with Closing Code 81, 83, or 85–89 has posted to MF. Col1ectibility Indicator = 1. Follow instructions in text 261.4 of LEM IV.
29 The Currently Not Collectible (CNC) indicator has been set. This occurs when any tax period is identified as CNC. Collectibility Indicator = 2. Follow instructions in Text 261.4 of LEM IV.
30 The Collection Status 26 indicator has been set. This occurs when any tax period is updated to Status 26. Collectibility Indicator = 3. Contact the Revenue Officer and coordinate Examination closing of any deficiency with Collection.
42* TC 917/919 has posted at MF, indicating CI has completed its investigation. Contact CI function.
43* TC 918 has posted at MF, indicating an active investigation involving a refund scheme is being pursued by CID for all tax modules of the specified taxpayer. It can also indicate that an abusive tax shelter return, with a suspended refund, is under consideration. Contact CI function.
44* TC 916 has posted at MF, indicating an active investigation involving a refund scheme is being pursued by CID for the year specified for the specified taxpayer. Contact CI function.
45* TC 916 has posted at MF, indicating a return for another tax year (module) of the same taxpayer is under active investigation by CID for potential refund scheme. Contact CI function.
52 TC 520 with Closing Code 83, 85, or 88 (Bankruptcy Indicator) has posted at MF. Follow local bankruptcy procedures.
53 Reversal of TC 520. Initiate closing action.
55 The account has remained on AIMS as a TC424 record for over 30 days. Contact your AIMS Coordinator who will contact IDRS Support Unit.
56 The account has remained on AIMS as a TC424 record for over 60 days. Contact your AIMS Coordinator who will contact IDRS Support Unit.
57** A Potentially Dangerous Taxpayer (PDT) indicator has posted at MF. Immediately notify your manager for current procedures.
58** A Tax Shelter indicator has posted at MF. Identifies the previous year as a Tax Shelter. Identifies a potential burned-out shelter.
59 The specified return has been transferred within the service center. Sending area: no action. Receiving area: See Code 23.
60** 1099 Filer—Taxpayer is on Payer Master File (PMF) . Per IRM 4.0.3.4.4:(4)—For related returns NOT in the examiner’s area of expertise, the examiner is required to verify only the timely filing of related returns. However, questionable items identified while verifying timely filing should still be pursued. The examiner should consult with the group manager to determine if a specialist’s assistance is appropriate.
61** 1099 Filer Deactivated. PMF indicator has been reversed. Information.
62** TC 170/176 has been reversed at MF. Determine if estimated tax penalty is now necessary.
63** TC 170/176 has posted at MF. Compute ES penalty, if applicable.
64** TC 77X has been reversed at MF. RI computation not necessary.
65** TC 77X posted at MF indicating restricted interest must be included in subsequent adjustments. Attach Form 3198 indicating "Restricted Interest" . Interest on tax adjustments for that specific year must be computed manually.
66 Taxpayer’s SSN or EIN has been changed at MF. Update case file with new TIN shown in "New Entity" column.
90 IRC 7508 Activated. Indicates that the taxpayer is a Desert Storm participant. Contact your Desert Storm Coordinator. See Combat Zone Chapter.
91 IRC 7508 Suspense Lifted. Indicates that the taxpayer has returned from Desert Storm. If the examination is being resumed, update AIMS with the recomputed ASED and ensure that the case file is clearly identified as a "Desert Storm Case" so that interest and any applicable penalties are correctly assessed.
92 IRC 7508 Reversed. Indicates that the account was marked "Desert Storm" in error. Ensure that statute date is correct.
* Generated if status code is greater than 08 and org code is lxxx, 2xxx or 5xxx.
** Generated if status code is greater than 08 and org cede is lxxx or 2xxx.
Note: 25 – 26, 31 – 41, 46 – 51, 54, and 67 – 89 are reserved or not in use at this time.

Exhibit 4.4.27-11  (02-08-1999)
Format of the Reject Register

(Reference: IRM 4.4.27.6.15.2)

1. The TC 424 Reject Register is designed to notify four user organizations about requests for returns/data base that could not be honored by MCC. The user organizations and register heading information identifying each organization are:

  1. Appeals

  2. Employee Plans

  3. Exempt Organizations

  4. Examination:
    Service Center Examination
    Service Center Classification
    Area Group Requests
    Area Other Requests

2. Each rejected item contains three lines of information:

  • The first line (identified with the literal "MF" ) contains information from Master File highlighting the error condition encountered and as much other information as is available.

  • The second line (identified with the literal "AIMS" ) contains information from the AIMS Data Base at the time the rejected item was received on magnetic tape.

  • The third line repeats the 4-digit reject code and its literal translation.

3. This exhibit will address only the procedures for handling Examination rejects.

4. Within each of the Examination reject groupings there are several sub groupings that are identified by a specific title but that are sorted separately by computer. Analysis of the register pages is necessary to determine the origin and disposition of the rejects. The four categories and necessary actions are covered in Section A.

SECTION A

1. SERVICE CENTER EXAMINATION rejects involve 2 subgroups.

  1. Service center requisitions of returns/data base for Service Center Compliance purposes. These returns can be identified by Organization Code 5XXX in Item 16 of the Master File or Item 26 of the AIMS line of the reject register. The AIMS record will usually be a skeletal account (Item 25 = F1).

  2. Tax Shelter or other computer generated requests where the return is already in Service Center Compliance inventory. The returns can be identified by Organization Code other than 5XXX in Item 16 of the Master File line but with 5XXX in Item 26 of the AIMS line.

2. SERVICE CENTER CLASSIFICATION rejects involve 3 subgroups.

  1. Service center requisitions of returns/data base for the Centralized Classification area for association with other documents prior to delivery to the areas. These returns can be identified by the service center AO Code in Item 24 of the AIMS line, and Item 25 is F1 but the Organization Code (Item 16) is not 5XXX.

  2. Service Center computer identified projects where the return/data base is in area inventory. Source Codes 04 (Multiple Filers), 11 (Studies, Tests and Research Programs), 13 (Married Filing Separately), 85 (IRP—Wages) or 86 (IRP—All Other) appear in the Master File Line (Item 17) . Computer generated documents and case files within the Service Center Compliance must be located and forwarded to the area organization charged with the AIMS inventory (Item 26 of the AIMS line)

  3. Modules removed to the retention register. Modules that have been inactive for a specified period of time are periodically moved to the retention register. These rejects can be identified by the appearance of "Service Center Examination" in Item 4 of the Header and Reject Code 1970 or 3471 in Item 15 of the Master File line.

3. AREA GROUP REQUEST rejects involve no additional subgroups. Area group requisitions of returns/data base can be identified by the Group Organization Code in Item 2 of the Header page. Only group inventory in Status 10, 12, 13, 17 or 18 is included in this portion of the reject register.

4. AREA OTHER REQUEST rejects involve 3 subgroups. All three subgroups can be identified by the fact that the Status Code is other than 10, 12, 13, 17 or 18.

  1. Area Office requests that are computer generated (tax shelter, DATC, etc.) can be identified by the absence of any AIMS File line information.

  2. Area Office requests that are computer generated (tax shelter, DATC, etc.) can be identified by either a skeletal (F1 in Item 25 of the AIMS File line) or a full data base account (FO in Item 25 of the AIMS File line).

  3. Area Office requests that originate from Partnership Control System can be identified by status 99 in Item 3 of the report Header line.

SECTION B

This section provides a line by line description of the TC 424 Reject Register (Non status 99 and status 99).

TC424 Reject Register (Non status 99)

1. AO/SC/AP—Area Office/Service Center/Appeals Code

  1. For all AO requests this is always the TC 424 AO code.

  2. If service center request (org. code 5XXX in Item 2) and Item 16 is blank, this will be the AO “of record”. Service center has requested a return for service center.

  3. If service center request (org. code 5XXX in Item 2) and Item 16 has an entry, this will be the TC424 AO code. Service center has requested a return for an AO.

ORG CD—Organization code of the requester.

3. STATUS—Status code of the requester. For all PCS command code TSLOD rejects the status will be 99, otherwise, it will be the status input on the request document.

4. Title—TC 424 Rejects

5. Page Number

6. Run Date

7. TIN/File Source

8. MFT/Plan Number

9. Tax Period

10. Name Control/Check Digit

11. Push Code or Project Code. If both are used the push code will appear in this column on the MF line and the project code will appear in this column on the AIMS line.

12. Master File Taxpayer Name will appear if there is a match on TIN, MFT, Tax Period and Name Control. Will not be present if account is on retention register. If project code is 010, indicating PCS, and reject code is 03, 09, 19, 52, 59, 61, or 77, the TIN File Source, MFT and Tax Period of the partnership will appear in the right most portion of the taxpayer name. For reject code 97, this entry will be the same name line that was present when the account was removed to retention register if it is the same as the current Master File name line. Otherwise, no name line will appear in this entry. For reject codes 59 and 88, this entry will be the latest available name line from master file.

13. Area Office Code

14. Extra Information—TC 424 cycle or date

15. TC 424 Reject Code—See Item 30 for explanation of the codes.

16. Organization Code—is present only when service center has requested a return for AO, and is the organization code input by service center TC 424 action.

17. Source Code—from 424 input

18. Return Request Indicator—-Below is an explanation of the entries appearing in this item.
Blank = Return Requested
1 = Charge Out and Labels Requested — No return requested
3 = No Return, Charge-Out or Labels Requested

The following (19-28) are per AIMS 424 Request:

19. AIMS—Action Code Literal (DLT=record has been deleted from AIMS)

20. AIMS status code

21. Name Control/Check Digit

22. Project Code—if both the push code and project code are used on the 424 request, the project will appear here.

23. Name

24. Area Office Code

25. AIMS will carry several designations of the types of data base accounts which may be encountered at the time the reject record is processed by the AIMS computer system.

These designations are:

  1. BLANK No data base account

  2. F0 Full Account. This indicates that the account is on AIMS. This message will occur when a TC 424 is input just prior to the weekly processing in which the record appears as a full display (because of a transfer-in or a previously unposted TC 424 that rejected due to a CID freeze that CID subsequently forced posted.)

  3. F1 Skeletal Account. This is the most frequently encountered condition. It indicates that the terminal requisition contained a flaw which had caused Master File rejection which in turn usually deletes the AIMS skeletal account. A deleted account is evidenced by the letters DLT at the left of the AIMS information line.

  4. F2 Residual Transfer Record. The account being rejected was a full account on the data base, but was transferred to another area. The rejected record and any documents related to the record, should be forwarded to the transferee area.

  5. F3 Restricted Account. This condition should not be encountered since restricted accounts are no longer utilized within the AIMS system.

  6. F4 Changed TIN Record. This condition should not be encountered, since Master File originated TIN changes would be addressed to the new TIN on the AIMS data base. In the event the condition is encountered, obtain an AMDISA print of the changed from account as well as the changed to account and forward to the appropriate organization for resolution.

  7. F5 Large Case Related. This condition should not be encountered since Large Case Related accounts are not requested from Master File.

  8. F6 Retention Agreement Record. This condition should not be encountered since Retention Agreement Records are not subject to Reject Register processing.

26. Organization code

27. Source code

28. Return Request Indicator—see item 18 for explanation.

29. TC 424 reject code (same as Item 15)

30. Explanation of reject code. See Exhibit 4.4.27–12 for instructions for resolving certain codes. Any reject codes not listed in the Exhibit may be found in IRM 3.12.32, General Unpostables; 3.12.179, Unpostable Resolution; or Document 6209, ADP and IDRS Information. If not available, contact the AIMS Coordinator in the area or the Chief, Examination Branch at the service center.

Exhibit 4.4.27-12  (02-08-1999)
TC 424 Reject Codes and Action Indicated

(Reference: IRM 4.4.27.6.15.3)

The Reject Code is comprised of 4 digits. The first 3 digits are the Unpostable Code (UPC) and the 4th digit is the Reason Code (RC) . (ex. Reject Code 1590: 159=UPC, 0 = RC)

Any reject codes not listed below may be found in IRM 3.12.32, General Unpostable Framework; 3.12.179, SC Error Resolution; or Document 6209, ADP and IDRS Information. If not available, contact the AIMS Coordinator in the area or the Chief, Examination Branch at the service center.

IMF Reject Code Explanation Action Needed
1330 Combat Zone Indicator is present at Master File. (1) Combat Zone taxpayers are identified by a –C freeze on Master File.
    (2) Determine if combat zone is "Desert Storm" or "Operation Joint Endeavor."
    IF THEN the combat zone is
    RTVUE has Computer Condition Code (CCC) "Z" ; or TC 500 with Closing Code 52 is is present on Master File. Desert Storm
    RTVUE has Returns Processing Code (RP CD) "R" ; or TC 500 with Closing Code 54 is present en Master File. Operation Joint Endeavor
    (3) Action to take:  
    IF Combat Zone Indicator is/was AND taxpayer THEN
    valid is still in combat tax return cannot be examined at this time.
    valid has returned from combat Reverse the indicator. See (4).
    set erroneously   Reverse the indicator. See (5).
    (4) To reverse the indicator, prepare two Forms 3177 as shown below:
    1. For Desert Storm, enter TC 500 with CC 52 and entry date (date TP entered combat zone) on the first Form 3177 and enter TC 500 with CC 53 with exit date (date TP left combat zone) on the second Form 3177. These codes must be posted to tax period 9012 regardless of the tax period being examined.
    2. For Operation Joint Endeavor, enter TC 500 with CC 54 and entry date on the first Form 3177 and enter TC 500 with CC 55 on the second Form 3177. These codes must be posted to tax period 9512 regardless of the tax period being examined.
    (5) To reverse an erroneous indicator, prepare two Form 3177 as shown below:
    1. For Desert Storm, enter TC 500 with CC 52 on the first Form 3177 and enter TC 502 on the second Form 3177. These codes must be posted to tax period 9012 regardless of the tax period being examined.
    2. For Operation Joint Endeavor, enter TC 500 with CC 54 on the first Form 3177 and enter TC 502 on the second Form 3177. These codes must be posted to tax period 9512 regardless of the tax period being examined.
    (6) Forward the forms for terminal input. After they have posted to Master File, re-input Form 5345 to establish AIMS.
1510 No account on Master File (1) SSN/EIN or name control may be incorrect. Check SSN/EIN and name control/check digit against transcript for that tax period; if different, re-input Form 5345 using correct SSN/EIN and/or name control/check digit. If SSN/EIN and name control are correct, then see 2.
    (2) If the account being established on AIMS is for a nonfiler, prepare Form 2363 to add the account to Master File. Once the account has been added, re-input on AIMS with a push code 020, 021, or 037.
1590 Valid/Invalid SSN (1) If name control is valid per the DM1 tape:
    1. Master File will try to merge the account quarterly.
    2. The TC 424 will always go to valid segment if the name control matches ANY name control for the TIN on the DM1 tape. The only way a TC 424 will post to the invalid segment is if the name control is not valid.
1605 Unreversed TC 420 or 424 (1) Indicates the return is charged to Examination. The area office that is charged with the return on Master File is identified on the MF line under the AO column.
    IF D.O. Codes are: THEN  
    different Contact your AIMS Coordinator who will contact the other area to determine the location of the return. Once the location of the return has been determined, the requester can resolve control with the organization holding the return.
    same This indicates there is an open TC 420 or 424 at Master File for your area but the data base is not on AIMS. The AIMS Coordinator will resolve these rejects (see (2) ) and notify the requester when they can reinput the request.
    (2) AIMS Coordinator: to resolve the reject research Master File (CC: TXMOD; BMFOL; IMFOL; MFTRA) . If it is determined there is no open case, reverse the TC 420 or 424 at Master File by posting a TC 421 using IDRS input. After the TC 421 has posted, notify the requester to reinput the TC 424 request through AIMS.
    (3) Returns with Special Program Source Codes (Service Center):
    Special program source codes include:
    04, Multiple Filers;
    11, Studies, Tests, and Research;
    13, Married Taxpayers Filing Separately;
    85, Information Document Match—Wages;
    86, Information Document Match—All Other.
    If a return earmarked for one of these special programs is already open in Examination, the SERVICE CENTER will take these steps:
      —Prepare Form 3210, Document Transmittal, with reject information such as TIN, MFT, Tax Period, Name Control, Source Code, and date of register.
      —Write the action taken and date on the reject register: “Additional issue—sent to ________ on (date) .
    a. When the status code is other than 90:
    Send Form 3210 with reject register, a full AIMS display, and any computer generated output documents, such as transcripts, attached to the organization and area office of service center identified as charged with the return.
    b. When the status code is 90:
    Send Form 3210 with reject register, a full AIMS display, and any computer generated output document such as transcripts attached, to the Chief, Classification Section in the service center of the account.
    c. When no record can be found on local or out of area AIMS files:
    Research Master Files via IDRS or transcript. Secure return, if necessary, if, once all research is performed, it is determined that there is no open case, reverse the TC 420 or TC 424 at Master File using IDRS input. After reversal has posted, reinput account through AIMS terminals. Attach all source documents such as Form 5345, transcripts, and other attachments to the return.
1608 TC 494 SNOD issued) AIMS Coordinator will need to coordinate with Service Center DATC function to resolve control. IF a TC 495 posts on Master File as indicated by the transcript, the request form can be reinput.
1820 Inactive account Taxpayer’s Filing Requirement Code is "08" . In order to establish on AIMS, the filing requirement code must be change. Prepare Form 2363. See Document 6209 for a list of Filing Requirement Codes.
1830   TC 914 or 916 for that MFT and tax period or TC 918 for any MFT and tax period on MF. See “Additional Info” entries for area that initiated the TC 914, 916, or 918, and the cycle it posted at Master File. Pull a TXMOD to determine (via the IDRS Control Base) the Special Agent (SA) in Criminal Investigation assigned to the case. Contact the SA to determine if:
Exam’s TC424 will be force posted by CI
    IF a TC 150 has THEN
    posted AIMS will become a full record (in status code 00) without re-inputting the TC424. Correct the status code.
    not posted the TC 424 will be present on Master File but there will be no AIMS record. Control these nonfilers on AIMS with Form 5354 (NMF).
    CI will reverse their TC 91X so Exam can reinput the AM424 or, Exam should stop the examination.
1851 TC 940 (Strike Force Control) on Master File (1) This can indicate two conditions:
1. A return has posted to Master File (TC 150) and under “Additional Info” it is indicated that a TC 940 has also posted to Master File. Secure a transcript to indicate which area input the 940. Coordination with Criminal Investigation in that area is necessary.
2. No return has posted to Master Pile, only a TC 940. Secure a transcript to verify that no TC 150 has posted and to ascertain which area input the TC 940. Coordinate with that area.
1880 Tax period of TC 424 is prior to first name line of account to which it attempts to post Prepare and process Form 2363 to add the taxpayer’s name line to the IMF. When CC ENMOD or INOLES shows the 2363 has posted, reinput the request.
1970 Module sent to retention register before:
1/18/97 for IMF records
1/01/99 for BMF records 		Service Center Examination will initiate action to re-establish the account on Master to retention File. The account is marked on AIMS as a retention register case. AIMS will automatically re-send a TC 424 to Master File every 2 weeks starting 56 days/ending 3 months from the original reject date. If the TC 150 has net posted in 3 months, you must delete the skeletal record from AIMS, input a TC 421 to Master File and repeat the opening process. Activity codes for these returns will be incorrect on AIMS, and must be corrected when the returns are received using Form 5349.
1970 Module sent to retention register after:
01/17/97 for IMF records
12/31/98 for BMF records 		Input CC IMFOLB/BMFOLB. AO NOT re-input the AIMS will automatically re-send a TC 424 to Master File ever 2 weeks starting 56 days/ending 3 months from the original reject date.
3011 No account on Master File (1) See IMF Reject Code 1510.
3071 Tax period mismatch (1) Check fiscal month filing requirement for BMF account by checking a transcript or ENMOD and reinput.
3091 MFT/tax period mismatch or Filing Requirements need to be established 1. Determine correct tax period and/or MFT from transcript and reinput with corrected information.
    2. If tax period and MFT are correct, input Form 2363 to add filing requirements.
    3. If tax period and MFT are correct and filing requirements are already present, check for TC 150 posting. If not present, reinput request with push code.
3271 No return (TC 150) posted (1) If a return has net been filed, reinput with a push code.
    (2) If the return has been processed with a different EIN, input request again using EIN under which return was processed.
    (3) This reject will also occur if a retention register account was unable to be re-established on MF within 12 weeks of reject code 1970 or 3471.
3291 MFT mismatch with current filing requirements (1) Check transcript or ENMOD for MFT and tax period. If filing requirements need to be changed, prepare Form 2363 and forward for terminal input. When ENMOD shows correction, reinput request.
3305 No return (TC 150) posted and an unreversed TC 424 posted (1) Check transcript for 150 posting. If none present, see reject code 3271. Also, determine the area that input TC 424 and coordinate with them concerning the jurisdiction of the examination.
3306 Unreversed TC 420 or 424 See IMF Reject Code 1605.
3332 TC 914 freeze Coordinate with Criminal Investigation function. See “Additional Info” entries for the area that initiated the TC 914 and the cycle it posted to Master File.
3401 No date of death in module (1) Input date of death via Form 2363. Wait for posting, then reinput request again.
3470 Module on retention register (1) See IMF Reject Code 1970.

Exhibit 4.4.27-13  (02-08-1999)
Routing Chart for Taxpayer Correspondence on Penalty Assessments

(Reference: IRM 4.4.27.7.7.2)

CHART SHOULD BE ADAPTED TO EACH SERVICE CENTER TO ADD YOUR MAIL STOPS AND SPECIFIC AREAS OF RESPONSIBILITY.

PENALTY SECTION REFERENCE NUMBER ROUTING
Information 6721 500–599 IRP
Return Penalties 6724    
  6693    
  6652    
Failure to Supply 6676 603  
ID Number      
Information 6652 600 Assessed by
Return Penalties 6676   Exam in
  6678 610–611 conjunction with
  6679 613 an Examination.
  6693 620 Penalty file is filed with TC 240
W–4 Penalty 6682 615–616 Assessed by
      Exam. Penalty file
      Is held in the Service Center.
      Forward to SCCB.
Trust Fund Recovery Penalty 6672 618 Assessed by Collection.
Preparer 6694 622 Assessed by
Penalties 6695 624–626 Examination. *Penalty files are maintained in the Area on Unagreed Cases and agreed cases Are filed with TC 240 DLN.
Promoting 6700 628* Assessed by
Abusive Tax 6701 630* Examination.
Shelter 6705 632 *Penalty files are
Aiding and 6707 634 kept in 120 day
Abetting   636 suspense by
Failure to Notify 6702 665–673 Exam. Penalty
Payor   638 Files for 665–673
Registration     are maintained by Exam. The
Penalties Investors     other penalty files are
list for Shelters     filed with the TC
Frivolous Income     240 DLN.
Tax Return      
Form 8027 Employer’s     Program worked
Annual Information     at Andover Service
Return on Tip Income     Center.
NOTE: Although reference numbers 680–699 are not civil penalty assessments on MFT 55 or MFT 13, they are treated the same for these instructions.

Prev

More Internal Revenue Manual