4.4.27  Reports

4.4.27.1  (12-22-2009)
Introduction

  1. This chapter contains information on the following Audit Information Management System (AIMS) tables, listings, reports and miscellaneous action reports. See http://mysbse.web.irs.gov/exam/mis/default.aspx for distribution information.

    Table-Report Title/Created at:
    C = Campus
    D = Detroit
    Run #
    Frequency
    Text #
    Accomplishment Error Register Field SBSE
    C
    ARP 0540
    Weekly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-4.
    Accomplishment Error Register Field LMSB
    C
    ARP 2343
    Weekly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-4.
    Accomplishment Error Register Campus
    C
    ARP 0543
    Weekly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-4.
    Accomplishment Error Register - Campus EITC (EGC 56XX-KCSC only) ARP 0544
    Weekly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-4.
    Accomplishment Error Register - LMSB
    C
    ARP 2041
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-4.
    Accomplishment Error Register - SB/SE
    C
    ARP 1941
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-4.
    Accomplishment Error Register - Campus
    ANSC, ATSC, & AUSC
    C
    ARP 1844
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-4.
    Accomplishment Error Register - Campus
    BSC & CSC
    C

    ARP 2144
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-4.
    Accomplishment Error Register - Campus
    Fresno
    C
    ARP 2144
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-4.
    Accomplishment Error Register - Campus
    KCSC & EITC
    C
    ARP 1944
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-4.
    Accomplishment Error Register - Campus
    MSC, OSC & PSC
    C
    ARP 2844
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-4.
    Accounts Maintenance and Stat Transcript
    C
    Weekly See IRM 4.4.27.5.15.
    AIMS Charge-Outs
    C
    AMS 0821
    Weekly
    See IRM 4.4.26
    AIMS Duplicate Records Report
    C
    AMS 8141
    Weekly
    See IRM 4.4.27.5.6.
    AIMS Labels
    C
    AMS 0723
    Weekly
    See IRM 4.4.26
    AIMS Monthly Unmatched Corr/Del List
    C
    ARP 1240
    Monthly
    See IRM 4.4.27.5.4.
    AIMS Opening Reject Register
    C
    AMS 0141A-T
    Weekly
    Worked by SB/SE AIMS Analyst
    AIMS Prior Month Error Summary
    C
    ARP 1740
    Monthly
     
    AIMS Weekly Update Report - SB/SE
    C
    ARP 0840
    Weekly
    See IRM 4.4.27.5.7.See Exhibit 4.4.27-6.
    AIMS Weekly Update Report - Campus
    C
    ARP 0843
    Weekly
    See IRM 4.4.27.5.7.See Exhibit 4.4.27-6.
    AIMS Weekly Update Report - LMSB
    C
    ARP 0844
    Weekly
    See IRM 4.4.27.5.7.See Exhibit 4.4.27-6.
    CP 87 and CP 187   See IRM 4.4.27.5.17.
    Civil Penalty Credit Transcripts   See IRM 4.4.27.5.18.
    Corrections/Deletions Listing
    C
    ARP 1240
    Monthly
     
    CRD (Correspondence Rec'd. Date) Overage List - Campus
    C
    ARP 2540
    Weekly
     
    CRD (Correspondence Rec'd. Date) Overage Summary - Campus
    C
    ARP 2541
    Weekly
     
    CRD (Correspondence Rec'd. Date) Overage List & Summary EITC (EGC 56XX-KCSC Only) APR 2544
    Weekly
     
    CRD (Correspondence Rec'd. Date) Overage National Summary - W&I
    C
    ARP 2640
    Weekly
     
    CRD (Correspondence Rec'd. Date) Overage Summary - SB/SE
    C
    ARP 2641
    Weekly
     
    Current Summary of Errors
    C
    ARP 0144
    Monthly
     
    Desert Storm
    C
    AMS 2541
    Quarterly
     
    Diagnostic Transcripts Weekly See IRM 4.4.27.5.16.
    EITC (Project Code 0613 EGC 5XXX) Recertification Notice and Inventory Listing
    C
    AMS 7145  
    Error Code - Summary Campus
    ANSC, ATSC & AUSC
    C
    ARP 1846
    Monthly
     
    Error Code - Summary Campus
    BSC & CSC
    C
    ARP 2146
    Monthly
     
    Error Code - Summary Campus
    FSC
    C
    ARP 2146
    Monthly
     
    Error Code - Summary Campus
    KCSC
    C
    ARP 1946
    Monthly
     
    Error Code - Summary Campus
    EITC (EGC 56XX KCSC Only)
    C
    ARP 1944
    Monthly
     
    Error Code - Summary Campus
    MSC, OSC, PSC
    C
    ARP 2846
    Monthly
     
    Error Code - Summary
    C
    ARP 1947
    Monthly
     
    Error Code Summary - LMSB
    C
    ARP 2047
    Monthly
     
    Error Registers   See IRM 4.4.27.5.5.See Exhibit 4.4.27-2. See Exhibit 4.4.27-3.See Exhibit 4.4.27-4. See Exhibit 4.4.27-5.
    Exam Overage Report   See IRM 4.4.27.5.19.
    Inventory Error Register SBSE
    C
    ARP 0540
    Weekly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-3.
    Inventory Error Register - Campus
    ANSC, ATSC, & AUSC
    C
    ARP 1843
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-3.
    Inventory Error Register - Campus
    BSC & CSC
    C

    ARP 2143
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-3.
    Inventory Error Register - Campus
    Fresno
    C
    ARP 2143
    Monthly
    See IRM 4.4.27.5.7.See Exhibit 4.4.27-3.
    Inventory Error Register - Campus
    KCSC
    C
    ARP 1943
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-3.
    Inventory Error Register Campus - EITC (KCSC Only) ARP 1944
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-3.
    Inventory Error Register - Campus
    MSC, OSC & PSC
    C
    ARP 2843
    Monthly
    See IRM 4.4.27.5.7.See Exhibit 4.4.27-3.
    Inventory Error Register - LMSB
    C
    ARP 2040
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-3.
    Inventory Error Register - SB/SE
    C
    ARP 1940
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-3.
    Inventory Error Register - Campus
    C
    ARP 1943
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-3.
    Inventory Error Register Campus - EITC (KCSC Only) ARP 1944
    Monthly
    See IRM 4.4.27.5.5.See Exhibit 4.4.27-3.
    Inventory Validation Listings AMS 5540 Obsoleted 6/2003
    Mass Changes AMS 9241
    Weekly
    Obsoleted 1/2006
    Multiple IDRS Case Control Report   See IRM 4.4.27.5.20.
    Non-Assessed Closures Listing (NACL)
    C
    AMS 7143
    Weekly
    See IRM 4.4.27.5.12.
    Non-Assessed Closures Listing (NACL - CCP) AMS7147
    Weekly
    See IRM 4.4.27.5.12.
    No-Change Letters; list of weekly closures
    C
    ARP2440
    Weekly
     
    No Change Letters; summary count of weekly closures with no change letters
    C
    ARP 2441
    Weekly
     
    No change Letters; list and summary count of weekly closures with no change letters (KCSC)
    C
       
    Non-Examined Error Register - LMSB
    C
    ARP 2042
    Monthly
    See IRM 4.4.27.5.7.See Exhibit 4.4.27-5.
    Non-Examined Error Register - SB/SE
    C
    ARP 1942
    Monthly
    See IRM 4.4.27.5.7.See Exhibit 4.4.27-5.
    Non-Examined Error Register - Campus
    ANSC, ATSC, & AUSC
    C
    ARP 1845
    Monthly
    See IRM 4.4.27.5.7.See Exhibit 4.4.27-5.
    Non-Examined Error Register - Campus
    BSC & CSC
    C

    ARP 2144
    Monthly
    See IRM 4.4.27.5.7.See Exhibit 4.4.27-5.
    Non-Examined Error Register - Campus
    Fresno
    C
    ARP 2145
    Monthly
    See IRM 4.4.27.5.7.See Exhibit 4.4.27-5.
    Non-Examined Error Register - Campus
    KCSC & EITC
    C
    ARP 1945
    Monthly
    See IRM 4.4.27.5.7.See Exhibit 4.4.27-5.
    Non-Examined Error Register - Campus
    MSC, OSC & PSC
    C
    ARP 2845
    Monthly
    See IRM 4.4.27.5.7.See Exhibit 4.4.27-5.
    SC Correspondence Audit Report by Program
    C
    ARP 0340
    Weekly
    See IRM 4.4.27.5.8.
    SC Correspondence Audit Report by Program EITC (KCSC Only)
    C
    ARP 0341
    Weekly
    See IRM 4.4.27.5.8.
    SC Correspondence Audit Report by Project Code
    C
    ARP 2240
    Weekly
    See IRM 4.4.27.5.8.
    SC Correspondence Audit Report by Project Code - EITC (KCSC Only)
    C
    ARP 2241
    Weekly
    See IRM 4.4.27.5.8.
    Skeletal Records Reports >30 (NF>120 DAYS)
    C
    AMS 9541
    Quarterly
    See IRM 4.4.27.5.9.
    Status Workload Review Campus
    C
    ARP 0940
    Bi-weekly
    See IRM 4.4.27.5.10.
    Table 4.0 - Returns with Statute Date Pending
    C
    ARP 3040
    Monthly
    See IRM 25.6.23
    See IRM 4.4.27.5.1.
    Table 4.0 - Statute Date Pending List - LMSB
    C
    ARP 3140
    Monthly
    See IRM 25.6.23
    See IRM 4.4.27.5.1.
    Table 4.0 SC - Returns with Statute Date Pending-Campus
    C
    ARP 2940
    Monthly
    See IRM 25.6.23
    See IRM 4.4.27.5.1.
    Table 4.0 SC - Returns with Statute Date Pending-Campus EITC (KCSC Only)
    C
    ARP 2944
    Monthly
    See IRM 25.6.23
    See IRM 4.4.27.5.1.
    Table 4.0 Campus TEFRA (EGC 54XX and 58XX) APR 2946
    Monthly
    See IRM 25.6.23
    See IRM 4.4.27.5.1.
    Table 4.1, Returns with Statute Date Pending SBSE
    C
    ARP 3041
    Monthly
    See IRM 25.6.23
    See IRM 4.4.27.5.1.
    Table 4.1, Statute Date Pending List - LMSB
    C
    ARP 3141
    Monthly
    See IRM 25.6.23
    See IRM 4.4.27.5.1.
    Table 4.2 - Table 4 Summary Counts Campus ARP 2941
    Monthly
     
    Table 4.2 - Table 4 Summary Counts Campus EITC (KCSC Only)
    C
    ARP 2945
    Monthly
     
    Table 4.2 Table 4 Summary Counts Campus TEFRA (EGC 54XX and 58XX).
    C
    ARP 2947
    Monthly
     
    Table 10.1(B) - $100,000 Case Listing, $50,000 or Greater Delete Listing.
    D
    Monthly See IRM 4.4.27.4.1.
    Table 15 - Coordinated Industry (CIC) Listing Monthly See IRM 4.4.27.4.2.
    Table 16 - Whipsaw Case Listing Monthly See IRM 4.4.27.4.3.
    Table SC35 - Examination Program Monitoring - Campus
    C
    See ARP 1540, 1541, 1640 and 1641
    Monthly
    See IRM 4.4.27.5.2.
    Table 36 - Examination Program Monitoring - SB/SE
    C
    ARP 4340
    Monthly
    See IRM 4.4.27.5.3.
    Table 36 - Examination Program Monitoring - LMSB
    C
    ARP 4440
    Monthly
    See IRM 4.4.27.5.3.
    Table 37 - Examination Program Monitoring Monthly See IRM 4.4.27.4.4.
    Table SC38 - Service Center Examination Program Monitoring Monthly See IRM 4.4.27.4.5.
    TC 424 Overage Report
    C
    AMS 7144
    Weekly
    See IRM 4.4.27.5.11.See Exhibit 4.4.27-8.
    TC 424 Reject Register Field SBSE
    C
    ARP 0740
    Weekly
    See IRM 4.4.27.5.11.See Exhibit 4.4.27-8.
    TC 424 Reject Register - Campus
    C
    ARP 0743
    Weekly
    See IRM 4.4.27.5.11.See Exhibit 4.4.27-8.
    TC 424 Reject Register - Campus EITC (KCSC Only)
    C
    ARP 0752
    Weekly
    See IRM 4.4.27.5.11.See Exhibit 4.4.27-8.
    TC 424 Reject Register - LMSB
    C
    ARP 0744
    Weekly
    See IRM 4.4.27.5.11.See Exhibit 4.4.27-8.
    Unverified Assessment Listing - WI&SB Campus
    C
    AMS 4640
    Monthly
    See IRM 4.4.27.5.13.
    Unverified Assessment Listing - Campus EITC - KCSC only
    C
    AMS 4644
    Monthly
    See IRM 4.4.27.5.13.
    Unverified Assessment Listing -CCP
    C
    AMS 4641
    Monthly
    See IRM 4.4.27.5.13.
    Unallowable Items Frozen Refund Report   See IRM 4.4.27.5.14.
    Weekly Purge List
    C
    ARP 0640
    Weekly
     
    Weekly Purge List Summary
    C
    ARP 0641
    Weekly
     
    C = Generated by Campus
    D = Generated by Detroit
     

4.4.27.2  (12-22-2009)
AIMS Reports

  1. The Examination Management Information Reports System provides Headquarters Office and field personnel with timely and reliable information to monitor the current year’s Examination Plan, as well as specific programs.

  2. Reports and statistical tables are generated/produced from the AIMS data base by the Detroit Computing Center (DCC) for National Level reports and Tennessee Computing Center (TCC) for group level reports.

4.4.27.3  (02-08-1999)
Corrections Made After the End of the Fiscal Year

  1. In order to allow the Official Systems of Records (AIMS) to be as accurate as possible there is an extension of the correction capability for two additional reporting cycles (October and November) after the close of the fiscal year. During this time period, records that failed the computer validity and consistency checks and records entered incorrectly can be corrected. No new closing data can be added to the fiscal year. This results in Examination having preliminary data at the end of September and final fiscal year data at the end of November. Records still in error will be included in statistics for the fiscal year in which they are corrected.

  2. The tables for the extended fiscal year produced by the Detroit Computing Center will be labeled as follows:

    • September ***1st FY Preliminary***

    • October ***2nd FY Preliminary***

    • November ***FINAL FISCAL YEAR***

4.4.27.4  (12-22-2009)
AIMS Reports/Tables Generated by Detroit Computing Center

  1. Three types of tables are generated by the Detroit Computing Center:
    inventory,
    return accomplishments, and
    applied examination staff years.

    Note:

    Excluded from these tables are error records that appear on the inventory or accomplishment error register. Once the error is corrected the record will be extracted to the reports.

  2. Tables with the letters SC in the title number (e.g., SC 38) only include information from campus Examination (Employee Group Code 5XXX).

  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. Tables 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).

  4. Tables 10.1(B), 15, and 16 are on A-CIS and available to the PSP's or campuses and reflect data for each location based on area of jurisdiction. The Headquarters Office receives a complete list for all locations.

    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.

4.4.27.4.1  (02-08-1999)
Table 10.1(B), $100,000 Case Listing $50,000 or Greater Delete Listing

  1. Table 10.1(B) gives an alphabetic listing of returns with examination results of $100,000 or greater and returns that were placed back in inventory with examination results of $50,000 or greater except if the return is also a CIC case (see Table 15) and/or a Whipsaw case (see Table 16). Table 10.1(B) provides a historical audit trail on actions taken on the record once it has been extracted as an accomplishment record for the first time. This listing must be reviewed to ensure that the cases have been correctly entered on AIMS. See Exhibit 4.4.27-1 for an explanation of the abbreviations and symbols on the listing.

4.4.27.4.1.1  (12-22-2009)
Working Table 10.1(B)

  1. There are a variety of tools available to assist in working Table 10.1(B) such as ERCS, Master File/IDRS and RGS. Exercise judgment to ensure the numbers are correct. EXAMPLE: If AIMS and ERCS both show 10 hours spent on the case and the Exam Results on both systems reflect a million dollars, even though both systems match, it may be a good idea to do further research to confirm the entries are correct since the time & money amounts are so inconsistent.

    1. Each month, verify time & money fields showing on each record that has one of the following symbols in front of the Taxpayer’s name: ++ means that this record was closed this month >> means that this record was corrected this month.

    2. For the records that are annotated ++ or >>, research ERCS – you must have CCP permissions to access the appropriate screens. Go to the correct screen #2 of the Full Display option.

    3. If the time & money amount fields on ERCS match the time and money amounts on the Table, and using sound judgment, you feel there is no need to research any further, then you can assume that the information is correct both on ERCS and AIMS.

    4. If the time & money amount fields do not match, or they are inconsistent, conduct additional research other sources such as RGS, Master File and contact the group if necessary

    5. After research, if you determine the time field on AIMS is incorrect, prepare a Form 5349, get proper managerial approval and input the correction to AIMS using CC AMAXUE. The time on ERCS must also be corrected. REMEMBER: During the examination, agents often report all their time under one tax period but at closing they allocate time over many tax periods. DO NOT assume the time on ERCS is correct. Do not correct time to match ERCS for that one tax period without adjusting the related tax periods. Remind groups it’s important for their time to be allocated correctly throughout the examination.

    6. After research, if you determine the dollar field on AIMS is incorrect : If the Unagreed or Manual Assessment Amounts are incorrect, prepare a Form 5349, get proper managerial approval and input the correction to AIMS using CC AMAXUE. REMEMBER: Exam can correct a case that is in Appeals. If the assessment is incorrect, contact Centralized Case Processing to discuss what documentation needs to be sent to CCP to have a correction input. If the money field on ERCS is incorrect, do not attempt to fix ERCS, notate the discrepancy on the Table.

4.4.27.4.2  (12-22-2009)
Table 15, Coordinated Industry Case (CIC) Listing

  1. Table 15 is a listing of all cases with a CIC Indicator present. This listing provides a historical audit trail on actions taken on the record once it has been extracted as an accomplishment record for the first time. See Exhibit 4.4.27-1 for an explanation of the abbreviations and symbols on the listing.

4.4.27.4.2.1  (12-22-2009)
Working Table 15

  1. Table 15 is worked the same way as Table 10.1(B). See IRM 4.4.27.4.1.1.

4.4.27.4.3  (12-22-2009)
Table 16, Whipsaw Case Listing

  1. Table 16 is a listing of all accomplishments that have a whipsaw indicator of "K" or "R" indicating that more than one taxpayer's case was closed with recommended dollars or assessed for the same liability. Audit results for records that have an " R" are not included in the AIMS tables since they are a duplicate of the key case closure which is included in the AIMS tables. This listing provides a historical audit trail on actions taken on the record once it has been extracted as an accomplishment record for the first time. See Exhibit 4.4.27-1 for the abbreviations and symbols on the listing.

4.4.27.4.3.1  (12-22-2009)
Working Table 16

  1. Records appearing on Table 16 with an "R" are not included in the AIMS tables. Review the listing to ensure that the Key cases are annotated with a "K" and the related cases are annotated with an "R" .

4.4.27.4.4  (12-22-2009)
Table 37, Examination Program Monitoring

  1. Table 37 provides data from Examination Time Reports which is used to monitor resources (staff year). It reflects staff year application by class of tax, activity codes and by direct examination and non-direct examination activities. The table provides data from AIMS, which is used to monitor examinations, inventory, surveyed returns and accepted returns from classification.

4.4.27.4.5  (12-22-2009)
Table SC38, Examination Program

  1. Table SC38 provides data from AIMS which is used to monitor completed examinations at the campuses. The table also provides data to monitor examinations, inventory, surveyed returns and accepted returns from classification.

4.4.27.5  (12-22-2009)
AIMS Reports Generated at the Campuses

  1. AIMS generates weekly and monthly operating reports at each campus in addition to those which are generated upon request. See IRM 4.4.27.1.

  2. The reports will be e-mailed to the area office or the campuses will produce, print and distribute the reports.

  3. Submit an OS GetServices ticket if AIMS tables are incomplete and/or not legible.

4.4.27.5.1  (12-22-2009)
Table 4.0 and 4.1 - Statute Control Reports

  1. See IRM 25.6.23 for statute information.

4.4.27.5.1.1  (12-22-2009)
Procedures for Working Statute Control Report

  1. Each return must be reviewed to determine whether a consent to extend the statute period should be secured. In this regard, the date for expiration of the period of limitations for assessment should be verified from information contained on, or attached to, the return. Also, employees charged with returns are expected to be familiar with the provisions of IRC 7502 as well as the general provisions of IRC 6501 (see discussion of IRC 7502 contained in IRM 4535) . The AIMS data base must also be updated to reflect the receipt of an extension or the decision not to secure a consent.

  2. Each month, the table must be reviewed and reconciled to account for all returns with a statute expiration date of 180 days or less.

    Note:

    Centralized Case Processing function must locate cases with 120 days or less from statute expiration.

  3. The statute tables must be worked as shown below. Use red ink when annotating the table.

    1. Research the listing on AIMS to eliminate those accounts which have been closed or transferred out.

    2. If a case has been closed, place a "C" in front of the taxpayers name and indicate the disposal code and date it was closed in column 11.

    3. If a case has been transferred, place a "T" in front of the taxpayers name. Indicate the date it was transferred and where in Column 11.

    4. Notify the manager having custody of the cases of the early statute date. The manager having custody of the case must then review the case file and take whatever action is necessary to protect the statute and update the AIMS data base.

    5. For the remaining accounts, identify and verify first, statutes expiring within 30 days, with those remaining to be verified in priority order (60/90/120/180 days).

    6. Ensure that there is a corresponding Form 895 (or its equivalent) in the Statute Control File. Where no Form 895 exists, the secretary/clerk should; locate the return/case and notify the responsible examiner that proper statute control must be established or if there has never been a record of this return, notify the manager who will initiate a search for the return.

    7. Verify that the statute date is correct on the table and on Form 895. If the table is incorrect, an update must be prepared. If the information listed on the table conforms with the statute control file, place an check mark next to the statute date.

    8. Locate the return/case file for each account appearing for the first time. Returns listed as repeats do not have to be physically located if the previous table shows the return was located and the statute date has not changed. Place an "R" in front of the taxpayers name to indicate that the return has been located.

      Note:

      The "repeat " indicator will appear when an account has been listed on any previous statute table. This means that an account can appear on your statute table for the first time and still have a " repeat" indicator.

    9. If the return was ordered but not yet received, place an " O" in front of the taxpayers name. If the return was requested two months or more prior to the date of the listing, a follow-up request for the return is required. Enter the date of the follow-up in Column 11.

    10. If research shows that the return/case file is currently missing, see Missing or Unlocatable Returns and Error Accounts for procedures.

    11. The secretary/clerk should bring the discrepancy between the Statute Control File date and the table date to the attention of the responsible examiner and group manager.

    12. After reconciliation and after all notations have been made, the table will be given to the manager so that the manager can perform the monthly review of statute control. The table will be signed and dated by both the manager and the secretary.

4.4.27.5.2  (02-08-1999)
Table SC35, Examination Program for the Campuses

  1. This table provides management with concise analytical information for use in managing the Examination function at the campuses. The table provides data from AIMS which is used to monitor returns as completed examinations. The table also provides data to monitor examinations, inventory, surveyed returns and accepted returns from classification.

4.4.27.5.3  (02-08-1999)
Table 36, Examination Program Monitoring

  1. Table 36, Examination Program Monitoring, provides all levels of management concise analytical information for use in managing the Examination function. The table provides data from AIMS which is used to monitor examinations, inventory, surveyed returns and accepted returns from classification.

4.4.27.5.4  (12-22-2009)
AIMS Monthly Unmatched Corrections/Deletions Report

  1. Each month the current months accomplishment records are posted to the AIMS report history file. Correction records (generated by someone using CC AMAXU on a previously closed record) and deletion records (generated by someone using CC AMSTUB or AMSTUR on a previously closed record) are matched to the originally closed records. If there is a no match the record is not posted to the reports history file and is listed on the AIMS Monthly Unmatched Corrections/Deletion Report. Send a copy of this report to the Headquarters Office at the address in IRM 4.4.27.6.8.1(2).

4.4.27.5.5  (12-22-2009)
Reports Error Registers

  1. Each campus produces separate monthly and weekly error registers. They identify accounts that failed to pass validity and consistency checks. These accounts are excluded from AIMS tables (e.g. Table 36) until they have been corrected.

  2. The monthly error register identifies errors on the following:

    • Inventory Records

    • Accomplishment Records

    • Non-examined Records

  3. The weekly error register identifies only errors on inventory and accomplishment records.

4.4.27.5.5.1  (12-22-2009)
Responsibility

  1. The Campus AIMS Coordinator ensures that they obtain one copy of the current AIMS Error Registers.

4.4.27.5.5.2  (02-08-1999)
Identifying Errors

  1. When the data element is preceded by an alpha character of " V" then the data element is invalid. When preceded by an alpha character of "C" then the data element is inconsistent.

4.4.27.5.5.3  (02-08-1999)
Priority of Corrections

  1. Work the registers in the following order:

    1. Accomplishment error records

    2. Non-examined error records

    3. Inventory error records

4.4.27.5.5.4  (12-22-2009)
Correcting Errors

  1. See the referenced exhibit for error code explanations and corrective actions for the three types of records.

    • Exhibit 4.4.27-3 for Inventory Errors

    • Exhibit 4.4.27-4 for Accomplishment Errors

    • Exhibit 4.4.27-5 for Non-Examined Errors

  2. The command code (AMAXU or AMSTU) and the correct entry for terminal input should be indicated on the error register next to item which is being corrected. The error register can then be used as the input document.

  3. It is imperative that all corrective actions be completed before the next monthly extraction cycle to ensure that the corrected items are included in reports.

  4. All corrective action on Non-examined errors not completed by the end of the following month will lose capability for correction, since the record will have aged off AIMS.

4.4.27.5.5.4.1  (12-22-2009)
NET Error Records

  1. Each month the current months accomplishment records are posted to the AIMS report history file. If a current months closing matches a prior fiscal year closure which has been backed down into inventory previously then the computer goes through a netting routine. The netting routine generate a NET record for reports. The netting routine takes the dollar fields and time fields of the prior fiscal year record and subtracts them from the current record corresponding fields and the difference is on the NET record which goes into reports. If the net result of the Examiners Time is negative the record is rejected to the ARP 1941,1944 and 2041 registers. This happens when instructions on how to complete Item 24 on Form 5344 were not followed. To correct use CC AMAXU and enter the prior time spent as well as additional time on reopened cases and cases returned from Appeals. Refer to FSP 1.05.2700, AIMS Reports Processing, for record layouts.

4.4.27.5.5.5  (02-08-1999)
Disposition

  1. Each error register produced will be retained and disposed of in accordance with Item 366 of IRM 1.15.23, Record Control Schedule for Tax Administration-Examination.

4.4.27.5.6  (02-08-1999)
AIMS Duplicate Records Report (ADRR)

  1. The AIMS Duplicate Records Report (ADRR) is a weekly computer printed listing identifying taxpayer accounts currently under AIMS control, that have been received again from the Master File.

4.4.27.5.6.1  (02-08-1999)
Purpose

  1. Proper use of the information in this report is essential to ensure appropriate disposition of the tax return. Frequently the ADRR contains a critical examination issue other than that which originated the AIMS control. Analysis of each item listed is necessary to determine appropriate action.

4.4.27.5.6.2  (02-08-1999)
Format

  1. Returns are listed in the ADRR by taxpayer identification number (TIN) . Each item contains (reading left to right) the file source, Master File tax code/employee plan number, tax period, and taxpayer’s name, together with AIMF information (includes the current employee group code, status code, source code and the area office code to which the return is assigned) and opening information (new information from Master File which consists of the employee group code, source code, special project code, message code of the duplicate request and area office code for the opening record).

4.4.27.5.6.3  (02-08-1999)
Responsibility

  1. Classification will analyze each item to determine what (if any) follow-up action is required.

4.4.27.5.6.4  (02-08-1999)
Research and Actions

  1. Use the original ADRR to annotate actions taken. Enter the action taken to the right of each item line.

  2. When final action has been completed, date stamp and initial to the left of the TIN.

  3. Each item will contain one of the following message codes:
    * REF
    * CLP
    * DUP
    * TRA

4.4.27.5.6.4.1  (02-08-1999)
REF

  1. REF is generated when a change has been entered in the AIMF TIN. In this situation, the TIN listed is the old TIN. There will be no item entries in the AIMF columns. Entries in the opening columns also pertain to the old TIN. When Message REF appears:

    1. Use Command Code AMDISA on AIMS to determine the new TIN.

    2. Use Command Code AMDISA to determine the employee group code, status code and source code for the new TIN. List these items in the AIMF columns of the ADRR.

    3. Follow procedures listed for Message DUP unless the AIMF status Code is 80 through 89. In that situation follow procedures for Message CLP.

4.4.27.5.6.4.2  (02-08-1999)
CLP

  1. CLP is generated when a PCS (Partnership Control System) return requisition encounters a return that has been closed. When CLP appears:

  2. IF closed account is in Status Code THEN
    80–89 Prepare Form 3210 listing all ADRR information with the notation "PCS Linkage Attempted, Return Closed to Appeals" and send It to the Planning and Special Programs Support Manager in the area office listed in the AIMF column.
    The PSP Support Manager will contact the Appeals officer and advise him or her of the new potential issue indicated by the source code and/or special project code in the opening column. Procedures for this prompt notification will be developed locally.
    90 Prepare Form 3210 listing all ADRR information with the notation "PCS Linkage Attempted, Return previously closed" and send it to the PSP Support Manager in the area office listed in the AIMF column.
    The PSP Support Manager will initiate search for the closed return if the closing action was recent and the return is still in the area. If the return has been forwarded to files, obtain an AMDISA print and set up a suspense file for the return which will be forwarded automatically after the current closed return ages off the AIMS file.

4.4.27.5.6.4.3  (02-08-1999)
DUP

  1. DUP is generated when all other AIMF and opening column items must be checked to determine appropriate action. Code conditions and appropriate actions are as listed below in 1 through 6:

    1. Opening column source code is 01 or 02 (DIF Automatic or Selection, respectively—no further action is necessary.

    2. Opening column employee group code is 1998 or 2998 (return transferred in) and AIMF status code is other than 90 – no further action is necessary.

    3. Both AIMF column and opening column contain identical employee group codes and source codes—no further action is necessary unless more than 100 such items appear on the ADRR. In the latter situation contact your IDRS Control Group.

    4. AIMF Status Code 90 and opening column employee group code is other than 1998 and 2998 — Use Command Code TXMOD or MFTRA to obtain the current document locator number (DLN) . Then use Command Code ESTABO to requisition the return. Prepare Form 3210 and send it to campus Classification Section with the information contained on the ADRR and the notation that the return has been requisitioned. On receipt of the return, campus Classification Section will inspect the case file and determine if the reopening criteria in IRM 4023 are met.

    5. AIMF Status Code 90 and opening employee group code is 1998 or 2998 (case opened and closed on copy of returns; original return is being transferred in) —Form 3210 and send it to the PSP Support Manager with information from ADRR and notation "Transfer in of return already closed on copy." The PSP Support Manager will ship the received return to the campus Files Unit for association with the closed case file.

    6. All other items—Prepare Form 3210 with all information from ADRR and send it to the PSP Support Manager for the area listed in the AIMF column. The PSP Support Manager will notify the examiner to whom the return has been assigned of the additional examination issue identified by the source code and/or special project code in the opening column. Procedures for accomplishing this prompt notification will be developed locally.

4.4.27.5.6.4.4  (02-08-1999)
TRA

  1. TRA is generated when an AIMS Opening record encounters a return that has been transferred to a area office under the jurisdiction of another campus. Prepare Form 3210 with the information from ADRR and send it to the PSP Support Manager for the area listed in the AIMF column. On receipt the PSP Support Manager will use Command Code AMDISA to determine the employee group code of the return. He or she will then notify the examiner to whom the return has been assigned of the additional examination issue identified by the source and/or special project code in the opening column. Procedures for accomplishing this prompt notification will be developed locally.

4.4.27.5.6.5  (02-08-1999)
Disposition

  1. The ADRR may be destroyed in accordance with Item 91 of IRM 1.15.23, Records Control Schedule for Tax Administration - Examination.

4.4.27.5.7  (02-08-1999)
AIMS Weekly Update Reports

  1. Changes to a taxpayer’s account at Master File are reported to Examination on the AIMS Weekly Update.

4.4.27.5.7.1  (02-08-1999)
Purpose

  1. This report provides area or Campus Examination Operation personnel with information from other Examination functions, Criminal Investigation, or Master File which affects their AIMS records. Some examples are listed below:

    • the taxpayer has been identified as potentially dangerous (*PDT*),

    • the taxpayer has filed an amended return,

    • the taxpayer’s account has been assigned to the Criminal Investigation function, etc.

4.4.27.5.7.2  (02-08-1999)
Format

  1. The AIMS Weekly Update Report is sorted by the three groupings listed below:

    • Examination Operations at the campus (EGC 5XXX).

    • Records in area status 10–18 grouped by employee group code.

    • Records in the remaining area status codes grouped by status.

4.4.27.5.7.3  (02-08-1999)
Research & Actions

  1. Upon receipt, research the AIMS Weekly Update Report code ( See Exhibit 4.4.27-6.) and take any necessary action as indicated.

  2. Update the case file with the information from the Weekly Update Report before filing the report in the case file.

4.4.27.5.8  (12-22-2009)
SC Correspondence (EGC 5XXX) Audit Report

  1. This two page report provides a current status listing of the number of returns in process in each type of program (source code), a listing of examined returns (changed and no-changed), and total dollar adjustments recommended broken down by program (source code) and cumulative weekly through a monthly reporting period.

4.4.27.5.9  (02-08-1999)
Skeletal Records Over 30 Days Old—Non-Filer Records Over 120 Days Old

  1. This listing is generated quarterly and contains skeletal accounts which have been on the data base over thirty days and Non-filer skeletal accounts (Source code is 12, 24, 44, or 65 OR Project code is 149, 150, 154, 156, 437, 438, or 449) which have been on the data base over 120 days.

4.4.27.5.9.1  (02-08-1999)
Purpose

  1. This listing serves as a tool to monitor accounts which have not become full AIMS bases because they were opened with a push code and no return has yet been posted or there is a systemic problem.

4.4.27.5.9.2  (02-08-1999)
Format

  1. The listing provides the Primary Business Code, employee group code, TIN, name control, creation date, tax period, MFT, source code, push code and project code.

4.4.27.5.10  (02-08-1999)
Status Workload Review

  1. The Status Workload Review lists campus returns which have been in a given status for periods longer than the normal time. Exam Operations use this report to identify those returns requiring special action to expedite closing.

  2. Aging criteria may be established for all status codes by each Exam Operations for purposes of monitoring workload.

    1. Modification of aging criteria will be accomplished through coordination with Resident Programming Analysts in each respective center.

    2. If no aging is specified, the Status Workload Review list will age cases as follows:

      If the Status Code is: Then aging will occur in:
      06 through 10 60 days
      12, 22 or 23 60 days
      25, 51 through 54, 56 45 days
      24 130 days
      13, 17, or 18 180 days
      55 or 57 10 days

  3. Only returns that have been in a given status over the specified number of days will be listed on the Status Workload Review.

4.4.27.5.11  (02-08-1999)
TC 424 Reject Register

  1. The TC 424 Reject Register is generated at the campus when a Transaction Code (TC) 424 fails to post to Master File.

4.4.27.5.11.1  (02-08-1999)
Responsibility

  1. The register is distributed weekly to each Examination , who are responsible for taking corrective action.

4.4.27.5.11.2  (12-22-2009)
Format

  1. The rejected accounts are listed alphabetically by employee group code for status codes 10, 12, 13, 17 or 18 (cases assigned to groups) in area offices. For campus Compliance and all other area office status codes, the listing is alphabetical by status code. Rejects resulting from PCS input are printed one per page and are identified by status 99.

4.4.27.5.11.3  (02-08-1999)
Research & Actions

  1. Upon receipt of the register, research the 4 digit reject code in Exhibit 4.4.27-8 and take corrective action as indicated.

4.4.27.5.12  (12-22-2009)
Non-Assessed Closures Listing (NACL)

  1. The AIMS Non-Assessed Closures Listing (NACL) is generated weekly to notify Examination or Appeals that the AIMS TC 300 indicator is set at 5 and the case is in status 90. This situation usually occurs when the closure unposted. Refer to the chapter on unpostables for information on how the indicator gets set to 5. Each campus center and area office will receive a copy of the NACL containing items from their employee group codes.

4.4.27.5.12.1  (12-22-2009)
Format

  1. The following information items appear on the NACL:

    1. STAT ALRT

      Note:

      If the Statute of Limitations date is within 180 days, two asterisks (**) will be printed in this column.

    2. TIN and file source

    3. MFT

    4. Tax period

    5. PBC

    6. EGC

    7. Disposal code/Appeals closing code

    8. Disposal date

    9. TC300 IND

    10. Audit results

    11. Assessment results

    12. Statute date

    13. Taxpayer name

4.4.27.5.12.2  (12-22-2009)
Responsibility

  1. Coordination between area and campus is necessary to determine who is responsible for resolving the particular case. If the case was returned to the area for resolution of the unpostable, the area is responsible.

4.4.27.5.12.3  (12-22-2009)
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 Forms 3210 for unpostables received from campus.

    5. Research CC TXMODA for an open control base assigned to campus 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, Centralized Case Processing 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.

4.4.27.5.12.4  (12-22-2009)
Missing Document

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

    • AMDISA

    • TXMOD

    • Transcripts (MF or CFOL)

    • area office/campus/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 should be clearly annotated "Duplicate Form 5344 Prepared to Resolve NACL."


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