4.5.5  TE/GE Reports (Cont. 1)

4.5.5.4 
EO/AIMS Management Information Reports

4.5.5.4.1 
AIMS Ogden Campus Processing Reports

4.5.5.4.1.3  (04-15-2003)
AIMS Weekly Update Report

  1. Changes to an exempt organization account on the EO/BMF are reported to TE/GE Division on the AIMS Weekly Update Report. Use the information provided to update corresponding case files and to take whatever course of action is required. The report should be kept in the case file to minimize later research. See Exhibit 4.5.5-2. for an explanation of the codes on the report.

  2. The AIMS Weekly Update Report is sorted by these groupings:

    1. Records in AO status codes, grouped by Employee Group Code

    2. Records in the remaining AO status codes grouped by status

4.5.5.4.1.4  (04-15-2003)
AIMS Error Register

  1. The AIMS Error Register is produced by the OSC monthly to identify all error conditions which could adversely affect the accuracy of statistical reports and historical records. The Ogden Campus Computer Program ARP’s were created to subject monthly report records to separate validity and consistency checks as a double check on AIMS. ARP 1940 produces the monthly AIMS Extract Error Register which is separated by inventory, accomplishment and non-examined errors. They prevent the closing of an opened account and the extraction of both open and closed account information used as input to reports produced by the DCC.

  2. Error registers reflect cases excluded from AIMS reports, which are generated at the OSC, due to the presence of the error condition indicated. Corrective action for these errors should be initiated by EO personnel. It is imperative that all corrective actions be completed before the next monthly extraction cycle to ensure that the corrected items are updated and included in reports. Up to five error conditions can be identified for a single account. All identified error(s) must be corrected before the error indicator can be removed from an account. Error conditions fall into two categories:

    1. Those that are correctable through the IDRS terminal.

    2. Those that must be handled by the Ogden Campus User Support Unit because the error identified indicates a systemic problem not correctable through IDRS.

  3. An account corrected through the IDRS terminal before the next reports extraction cycle will not reappear on the AIMS Error Register unless another error condition is identified. An account not corrected until after the reports extraction cycle will reappear, however, it is not necessary to re-correct the error(s) unless the account continues to appear on the register. Failure to correct error condition(s) will result in one of the following situations:

    1. An open account will reappear on successive AIMS Error Registers until the correction(s) have been made. The account will be blocked from closing through IDRS and will not be included in either campus or DCC statistical reports.

    2. A closed account will reappear on successive AIMS Error Registers until the correction(s) have been made and will not be included in either OSC or DCC statistical reports. If the account is not corrected by the end of the fiscal year in which it was closed, it will be excluded from all accomplishment reports for that fiscal year. Any subsequent attempts, after the end of the fiscal year, will create an unpostable condition at the DCC.

    3. Error conditions identified on closed accounts have no effect on AIMS interaction with the BMF with regard to the posting of closing and assessment/abatement transactions.

4.5.5.4.1.5  (04-15-2003)
AIMS Duplicate Records Report

  1. The AIMS Duplicate Records Report (ADRR) is a weekly computer printed listing identifying employer accounts current under AIMS control that have been received again from the BMF. Proper use of the information in this report is essential to ensure appropriate disposition of the tax return.

  2. Returns are listed in the ADRR by employer identification number (EIN). Each item contains (reading from left to right) the file source, MFT, tax period, and organization’s name, together with Taxpayer Information File (TIF) information and opening information from BMF. TIF information includes the current EGC, status code, source code and the AO code to which the return is assigned. Opening record information includes the EGC, source code, special project code, and message code of the duplicate request.

  3. 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. Upon receipt of the ADRR, analyze each item to determine what, if any, follow-up action is required.

    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 EIN.

  4. Each item will contain one of the following message codes.

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

    2. Message CLP is generated when a PCS return requisition encounters a return that has been closed.

    3. Message DUP is generated when all other TIF and opening column items must be checked to determine appropriate action.

    4. Message 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.

4.5.5.4.1.6  (04-15-2003)
Skeletal Records Over 60 Days Old

  1. OSC has available a utility program which will generate a listing of skeletal accounts which have been on the database over 60 days. This listing will serve as a tool to monitor accounts which have not become full AIMS cases because they were opened with a push code or there is a systemic problem. The listing will provide the EIN, tax/plan period, MFT/employee plan number, name control/check digit, EGC, AO, creation date, push code, and project code. The listings can be generated on an as needed basis determined by local management with the concurrence of the Manager, EO Programs and Review.

4.5.5.4.1.7  (04-15-2003)
Inventory Validation Listings (IVL’s)

  1. EO Area Managers are responsible for the accuracy and completeness of records on the AIMS database. EO Area Managers must ensure that the AIMS database is updated to reflect current status, EGC and other update data for all returns sampled or appearing on an inventory validation listing. See IRM 4.5.5.6. TE/GE AIMS Inventory Validations, for procedures on conducting a validation.

4.5.5.4.2  (04-15-2003)
EO/AIMS Detroit Computing Center Reports

  1. The DCC and OSC produced reports (MIR’s) are programmed independently. Each fiscal year the DCC reporting system is reviewed and program requirements revised. Revised program requirements are submitted by TE/GE Business Systems Planning in Headquarters to the DCC for report changes and to Information Systems for campus produced report changes.

  2. The information appearing in each line and column for each report is specified in the program requirements. EO/AIMS program requirements for DCC processing are found in Document 6585, EO/AIMS DEXP Project Requirements. After locating a particular report, refer to its specific program requirements to interpret the information properly.

  3. EO/AIMS reports provide information on returns currently assigned or closed by the EO function. They are used to monitor the EO programs. The two basic types of EO/AIMS reports are inventory and accomplishments. Excluded from these reports are error records which are uncorrected. Reports are made available monthly for Headquarters Office, Area Offices and Employee Group Codes.

4.5.5.4.2.1  (09-27-2006)
EO/AIMS Inventory Reports

  1. EO/AIMS inventory reports provide information which enables an area office to monitor its inventory efficiently to meet its current year EO Field Examinations Plan. The reports provide information on the status of various examinations in process. For specific information on a report, refer to Document 6585.

    EO/AIMS REPORT FORMAT
    Columns display valid inventories of returns
    REPORT LEVELS Frequency
    50.1 - EO Inventory of Returns by Status - By Exam Category in various statuses of examination activity.
    Stublines display the subsections by activity codes.
    U.S., Area Office and Employee Group Code Summaries Monthly
    50.2 - EO Inventory of Returns by Status - By Project Code in various statuses of examination activity.
    Stublines display the project codes by category.
    U.S., Area Office and Employee Group Code Summaries Monthly
    50.4 - EO Inventory of Returns by Status - By Return Category (Excludes CEP) in various statuses of examination activity.
    Stublines display returns by category and activity codes.
    U.S., Area Office and Employee Group Code Summaries Quarterly
    50.5 - EO Inventory of Returns by Status - By Exam Category - CEP in various statuses of examination activity.
    Stublines display categories and activity codes.
    U.S., Area Office and Employee Group Code Summaries Quarterly
    50.6 - EO Inventory of Returns by Status - By Exam Category & Age of Return in various statuses of examination activity and age of returns.
    Stublines display categories and activity codes.
    U.S., Area Office and Employee Group Code Summaries Monthly
    50.7 - EO Inventory of Returns by Status - By Project Code & Age of Return in various statuses of examination activity and age of returns.
    Stublines display project codes by category.
    U.S., Area Office and Employee Group Code Summaries Monthly

4.5.5.4.2.2  (09-27-2006)
EO/AIMS Accomplishment Reports

  1. EO/AIMS accomplishment reports provide information on returns examined and are used to monitor the EO Examination Plan and special project programs. The reports provide information on the disposal of the various examinations. For specific information on a report, refer to Document 6585.

    EO/AIMS REPORT FORMAT
    Columns display valid accomplishment(s)
    REPORT LEVELS Frequency
    20.0 - EO Accomplishments by Project Code - All Closings by number of returns closed including plan data and the average time per case.
    Stublines display the special project codes by category.
    U.S., Area Office and Employee Group Code Summaries Monthly
    20.1 - EO Accomplishments by Exam Category by number of returns closed including the average time per case.
    Stublines display the subsections by activity codes.
    U.S., Area Office and Employee Group Code Summaries Monthly
    20.2 - EO Project Code Return Closures by Exam Category by number of returns closed by Subsections.
    Stublines display project codes by category.
    U.S., Area Office and Employee Group Code Summaries Quarterly
    20.3 - EO Accomplishments by Project Code - Field Exams by number of returns closed including the average time per case.
    Stublines display the project codes by category.
    U.S., Area Office and Employee Group Code Summaries Monthly
    20.4 - EO Accomplishments by Project Code - OCEP by number of returns including the average time per case.
    Stublines display the project codes by category.
    U.S., Area Office and Employee Group Code Summaries Quarterly
    20.5 - EO Accomplishments by Exam Category - CEP by number of returns closed including the average time per case.
    Stublines display the subsections by activity codes.
    U.S., Area Office and Employee Group Code Summaries Quarterly
    24.1 - EO Accomplishments by Principal Issue Codes by number of returns and percent of total closures.
    Stublines display the principal issue codes.
    U.S. and Area Summaries Monthly
    26 - Non-Examined Disposals by Exam Category by number of returns and percent of total closures.
    Stublines display the project codes by category.
    U.S. and Area Summaries Quarterly
    28.0 - EO Examined Disposal Code Analysis by Project Code by number of returns closed and the percentage of the total number of records received.
    Stublines display the project codes by category.
    U.S., Area Office and Employee Group Code Summaries Quarterly
    28.1 - EO Examined Disposal Code Analysis by Exam Category by number of returns closed and the percentage of the total number of records received.
    Stublines display the subsections by activity codes.
    U.S., Area Office and Employee Group Code Summaries Quarterly
    28.2 - EO Accomplishments by Disposal Code by number of returns closed and the percentage of the total number of records received.
    Stublines display the subsections by activity codes.
    U.S., Area Office and Employee Group Code Summaries Monthly
    38.1 - EO Exam Agreed Deficiency Collection Report by Return Category - Field and OCEP records (Disposal Codes) by agreed assessments, full paid, not paid, partial paid, and installment agreement with/without payment, including the percentage of total returns.
    Stublines display the return category by activity code.
    U.S., Area Office and Employee Group Code Summaries Quarterly
    40 - EO Examination Case Grade Correlation with an Examined Accomplishment Disposal Code, by examiner grades 5-10, 11, 12,13 and 14.
    Stublines display the grade of case by U.S., Area and Group summary.
    U.S. and Area Summaries Quarterly
    41 - Disposal Code 09 Revocation Listing of the fiscal year with an Examined Accomplishment Disposal Code.
    Stublines display the organization case names, listed alphabetically.
    Area Office Summary Semi-Annually
    42 - Unagreed Cases with "54-Revocation" Principal Issue Code with Examined Accomplishment Disposal Codes and a Principal Issue Code in any of the four two-position fields.
    Stublines display the organization case names, listed alphabetically.
    Area Office Summary Semi-Annually
    43 - EO Accomplishments by Project Code/Source Code with Disposal Codes and Surveyed Claims Accomplishment Disposal Codes, including valid correction codes.
    Stublines display project codes and source codes.
    U.S., Area Office and Employee Group Code Summaries Quarterly
    60 - EO Examination Timeliness - All Closings by Project Code by number of returns including average cycle days.
    Stublines display selected project code records.
    U.S., Area Office and Employee Group Code Summaries Monthly
    61 - EO Examination Timeliness - By Project Code-Includes Records with Prior Status 55 by number of returns including average cycle days and returns with a prior status of 55.
    Stublines display selected project code records.
    U.S., Area Office and Employee Group Code Summaries Monthly
    62 - EO Examination Timeliness - By Exam Category-Includes Records with Prior Status 55 by number of returns including average cycle days and returns with a prior status of 55.
    Stublines display exam categories by activity codes.
    U.S., Area Office and Employee Group Code Summaries Monthly
    63 - EO Examination Timeliness - All Closings by Exam Category by number of returns closed including average cycle days. Stublines display selected activity code records. U.S., Area Office and Employee Group Code Summaries Monthly
    66 - EO Examination Timeliness - CEP Closings by Project Code by number of returns including average cycle days.
    Stublines display selected project codes and the grand total of records.
    U.S., Area Office and Employee Group Code Summaries Monthly
    67 - EO Examination Timeliness - CEP Closings by Exam Category by number of returns closed including average cycle days.
    Stublines display selected subsections by activity codes and the grand total of records.
    U.S., Area Office and Employee Group Code Summaries Monthly

4.5.5.4.2.3  (09-27-2006)
EO/AIMS TRAC Reports

  1. EO/AIMS TRAC Reports provide analysis of EO examination closures. The reports provide information on the disposal of the various examinations for use by Headquarters. For specific information on a report, refer to Document 6585.

    EO/AIMS TRAC REPORT FORMAT
    Columns display valid accomplishments
    REPORT LEVELS Frequency
    70 - Analysis of EO Examination Closures by Return Category by number of returns closed.
    Stublines display selected subsections by activity codes and the grand total of records.
    U.S. Summary Annually
    71 - Analysis of EO Examination Closures by Source Codes by number of returns closed including average cycle days.
    Stublines display source codes and the grand total of records.
    U.S. Summary Annually

4.5.5.4.3  (04-15-2003)
EO/AIMS Error Registers

  1. The EO/AIMS Error Registers are produced by DCC monthly to identify all error conditions, which affect the accuracy of statistical reports. The DCC error registers were created to subject monthly reported records to additional validity and consistency checks as a double check on AIMS. The monthly error registers are separated by inventory, accomplishment and non-examined errors. Records that have invalid and inconsistent entries are not reported on the monthly AIMS reports generated by DCC until the corrections have been made through AIMS. The DCC error registers are provided on-line for AIMS Coordinators to download.

  2. EO personnel should initiate corrective action for these errors. Corrective actions should be completed prior to the next monthly extraction cycle to ensure that the corrected items are included in the monthly reports. Invalid entries are identified by a (V) and inconsistent entries are identified by a (C) to the left of the data element in error on the report. Invalid or inconsistent entries should be corrected through AIMS using CC AMAXU.

  3. Error Registers will be generated for each Area Office monthly. If there are no errors for your office the message "NO ERRORS THIS PROCESSING CYCLE" will be printed.

4.5.5.5  (04-15-2003)
GE/AIMS Management Information Reports

  1. The Government Entities (Indian Tribal Governments, Federal State and Local Governments and Tax Exempt Bonds) functions require a reporting system by which management can control and project their resources in order to accomplish their objectives. The information input data for management information reports is derived from the Audit Information Management System (AIMS) database. The AIMS database contains a record for each organization charged to GE. Daily, each area office and Ogden Campus Examination Division, for GE personnel, makes adjustments to any number of organization records through remote terminals. In most instances, the source input documents for these changes are the AIMS forms. The database, along with the changes, are maintained at the Ogden Campus (OSC). The Ogden Campus produces statistical reports from the AIMS database for each of their area office and Campus TE/GE functions.

  2. Copies of this same data is electronically transmitted monthly to the DCC for additional validations and reports generation. DCC provides Employee Group Code (EGC), Area Office (AO) and U.S. Summary data. Refer to Document 11308, Government Entities Computer Systems Codes for a listing of reports generated.

4.5.5.5.1  (04-15-2003)
AIMS Ogden Campus Processing Reports

  1. The Audit Information Management System (AIMS) generates weekly, monthly and "as requested" reports at the OSC for each AO. These are used to monitor the GE accomplishments and inventory.

  2. The reports provide information on cases returned from Review, inventory analysis, claims, statute control, and other areas of interest to field personnel.

4.5.5.5.1.1  (09-27-2006)
GE/AIMS Table 4.0, Returns with Statute Pending

  1. Table 4.0, Returns with Statute Date Pending, is a computer generated listing, produced monthly by the OSC for Indian Tribal Governments (ITG), Tax Exempt Bonds (TEB), and Federal State and Local Governments (FSLG), from AIMS data showing returns in all status codes where:

    1. the statute date has expired and the return is charged to a GE Examination Group on AIMS

    2. the statute date is due to expire within 210 days or less

    3. the statute is extended due to special characteristics (e.g., claims, Form 872A, etc.) and the return is charged to a GE Examination Group on AIMS

  2. The AIMS Coordinator is responsible for receiving, distributing and following up with the OSC on Table 4.0. Each month a list of all the returns on which the statute of limitations will expire or has expired, is sent to the function charged with the returns by the AIMS Coordinator. Although the responsibility for this report rests with the Group Manager, the Management Assistant has certain duties connected with this report.

    Note:

    Effective January 2007 all GE reports will be sent by Secure E-mail to the AIMS Coordinator/Analyst.

  3. The Management Assistant should compare the organization names on Table 4.0 to the names in the Statute Control File. An update must be prepared for those cases where the Statute Control File shows statute dates later than the report shows. The Management Assistant should bring the discrepancy (between the Statute Control File date and the report date) to the attention of the responsible Examiner/Specialist and Group Manager. Table 4.0 should be annotated to show the Examiner/Specialist and Group Manager have been notified. If a Statute Control File does not exist, but the organization’s name is listed on Table 4.0, the Management Assistant should locate the case and do the following:

    1. If the return is in an GE Examination Group, notify the responsible Examiner/Specialist that proper statute control must be established.

    2. If the return is already closed, notify the Group Manager by annotating the report.

    3. If there has never been a record of this return in the GE Examination Group, notify the Group Manager who must initiate a search for the return.

  4. Table 4.0 should be given to the Group Manager after the Management Assistant duties have been performed so that the Group Manager can perform the monthly review of statute control. To work the report correctly, the Group Manager must ensure the following tasks are performed prior to receipt of the following months report:

    1. Each return that is listed on the report with no special statute message must be located. The Examination Group charged with the cases must locate the cases with 120 days or less from statute expiration.

    2. If a listed return cannot be located, it is the responsibility of the group/function charged on the report to make every possible effort to locate the return. Notify the group/function with the return that the return is charged to the wrong group/function and the AIMS database reflects a pending statute expiration. Note and date this action on the report.

    3. If the return still cannot be located after adequate research, notify the AIMS Coordinator that a return with a possible statute expiration cannot be located.

    4. 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. The AIMS database must also be updated to reflect the receipt of an extension or the decision not to secure a consent.

  5. To update the database:

    1. When a consent extending the period of limitation on assessment of tax has been secured, enter the date on Form 5595, TE/GE Update, in MMDDYYYY format. An example of this consent is Form 872, Consent to Extend the Time to Assess Tax. Once this update has been input through the terminal and the statute extended to date is more than 210 days from expiration, this return is no longer listed on the report.

    2. When a consent using Form 872A, Special Consent Fixing Period of Limitation Upon Assessment of Income Tax, extending the statute of limitations has been secured, enter "872A" on Form 5595, TE/GE Update. This does not remove the return from the report, but the legend " 872A" will appear on the report once this update has been input through the terminal, indicating that a consent has been secured.

  6. If the correct date is actually earlier than the date on the AIMS database, follow the procedures below to correct an incorrect Statute of Limitations Date:

    1. Prepare a Form 5595, TE/GE Update, to input "872A"

    2. Prepare a second Form 5595 to input the correct Statute of Limitations Date

    3. When Alpha Codes are used to update the statute date on AIMS, they must be corrected to a recomputed numeric date before closing, if an adjustment is input.

  7. The AIMS database must be updated for the statute date because:

    1. It informs management that the statute of limitations of each return has been considered and acted on.

    2. It minimizes the number of returns on the report that require research. Once the database is updated, the report eliminates extended statutes (if beyond 210 days) and identifies Form 872A extensions and returns with no extensions necessary.

4.5.5.5.1.2  (09-27-2006)
AIMS TC 424 Reject Register

  1. A form that does not process through the terminal is returned to the originating function for correction. If the reject is due to an erroneous or missing name control, this entry is corrected in RED by the Group Clerk in the originating function and returned for input. When there are items that must be corrected by the Examiner/Specialist, the form is returned to the Examiner/Specialist for perfection. When the form has been corrected and is returned to terminal input, the Group Clerk indicates the date returned in the block marked "Cor" , when available.

  2. The TC 424 Reject Register is produced by the OSC weekly for ITG, FSLG and TEB, and is distributed to each GE AO, to identify AIMS requisitions that could not be honored. When a request for AIMS establishment is input via the terminal, a TC 424 is processed to the Master File (MF). If the TC 424 is a reject, e.g., does not match MF information, the account is not established on the AIMS file. The rejected accounts are listed alphabetically by Organization Code for cases assigned to groups in the area offices.

  3. The first line on each rejected item contains information from the MF highlighting the error condition encountered and as much other information as available. The second line of information contains information from the AIMS database at the time the rejected item was received.

  4. The Reject Code is comprised of four digits. The first 3-digits are the Unpostable Code (UPC) and the fourth digit is the Reason Code (RC). All reject codes can be found in Document 6209, ADP and IDRS Information. Also refer to IRM 4.4.35, Resolving Unpostables. or contact the AIMS Coordinator. See Exhibit 4.5.5-1. for a listing of the most frequent TC 424 reject codes and the action indicated.

4.5.5.5.1.3  (04-15-2003)
AIMS Weekly Update Report

  1. Changes to an Government Entities (ITG, FSLG or TEB) account on the IMF or BMF are reported to GE Division on the AIMS Weekly Update Report. Use the information provided to update corresponding case files and to take whatever course of action is required. The report should be kept in the case file to minimize later research. See Exhibit 4.5.5-2. for an explanation of the codes.

  2. The AIMS Weekly Update Report is sorted by these groupings:

    1. Records in AO status codes, grouped by Employee Group Code

    2. Records in the remaining AO status codes grouped by status

4.5.5.5.1.4  (04-15-2003)
Table 11, GE Aging of Returns in Process

  1. This report is an inventory report which is broken down to the Primary Business Code and Employee Group Code. It contains the Taxpayer's Name, EIN/SSN, Report Number (Report Number applies to TEB Form 8038 Series Return and Form 8328 only), Tax Period, Form Number, Source Code, Status Code and Status Code Date.

4.5.5.5.1.5  (09-27-2006)
Skeletal Records Over 60 Days Old

  1. OSC has available a utility program which will generate a listing of skeletal accounts which have been on the database over 60 days. This listing serves as a tool to monitor accounts which have not become full AIMS cases because they were opened with a push code or there is a systemic problem. The listing will provide the EIN, tax period, report/plan period, MFT/employee plan number, name control/check digit, EGC, AO, creation date, push code, and project code. The listings can then be generated on an as needed basis, determined by local management, with the concurrence of the Manager, OPR.

4.5.5.5.1.6  (04-15-2003)
Inventory Validation Listings (IVL’s)

  1. GE Area Managers are responsible for the accuracy and completeness of records on the AIMS database. GE Area Managers must ensure that the AIMS database is updated to reflect current status, EGC and other update data for all returns sampled or appearing on an inventory validation listing. See IRM 4.5.5.6. TE/GE AIMS Inventory Validations, for procedures on conducting a validation.

4.5.5.5.2  (04-15-2003)
GE/AIMS Detroit Computing Center Reports

  1. The DCC and OSC produced reports (MIR’s) are programmed independently. Each fiscal year the DCC reporting system is reviewed and program requirements revised. Revised program requirements are submitted by TE/GE Business Systems Planning in Headquarters to the DCC for report changes and to Information Systems for Campus produced report changes.

  2. The information appearing in each line and column for each report is specified in the program requirements. GE/AIMS program requirements for DCC processing are found in Document 11307, GE/AIMS DEXP Project Requirements. After locating a particular report, refer to its specific program requirements to interpret the information properly.

  3. GE/AIMS reports provide information on returns currently assigned or closed by the GE function. They are used to monitor the GE programs. The two basic types of GE/AIMS reports are inventory and accomplishments. Excluded from these reports are error records that are in need of correcting the AIMS database with valid values. Reports are made available monthly for Headquarters Office, Area Offices and Employee Group Codes.

4.5.5.5.2.1  (04-15-2003)
GE/AIMS Inventory Reports

  1. GE/AIMS inventory reports provide information which enables an area to monitor its inventory efficiently to meet its current year GE Implementation Plan for FSLG, ITG and TEB. The reports provide information on the status of various examinations in process. For specific information on a report, refer to Document 11307.

  2. GE/AIMS Report 50.1 - EO Inventory of Returns by Status - All Returns

    1. A separate GE/AIMS Report 50.1 is generated for FSLG, ITG and TEB.

    2. Format - Columns display valid inventories of returns in various statuses of examination activity. Stublines display the activity codes.

    3. Report levels - U.S., Area Office and Employee Group Code Summaries

    4. Frequency - Produced Monthly

4.5.5.5.2.2  (09-27-2006)
GE/AIMS Accomplishment Reports

  1. GE/AIMS accomplishment reports provide information on returns examined and are used to monitor the GE Implementation Plan and special project programs. The reports provide information on the disposal of the various examinations. For specific information on a report, refer to Document 11307.

  2. GE/AIMS REPORT FORMAT
    Columns display valid accomplishment(s)
    REPORT LEVELS Frequency
    20 - GE Accomplishments by Project Code - All Closings (A separate report is generated for FSLG, ITG and TEB) by number of returns closed including plan data and the average time per case.
    Stublines display the special project codes by category.
    U.S., Area Office and Employee Group Code Summaries Monthly
    20.1 - GE Accomplishments by Return Category (A separate report is generated for FSLG, ITG and TEB) by number of returns closed including the average time per case.
    Stublines display the activity codes.
    U.S., Area Office and Employee Group Code Summaries Monthly
    38 - GE Exam Agreed Deficiency - Collection ( TEB only) records (Disposal Codes) by agreed assessments, full paid, not paid, partial paid, and installment agreement with/without payment, including the percentage of total returns.
    Stublines display the return category by activity code.
    U.S., Area Office and Employee Group Code Summaries Quarterly
    60 - GE Examination Case Timeliness - All Closings by Project Code (A separate report is generated for FSLG, ITG and TEB) by number of returns including average cycle days. Stublines display selected project code records. U.S., Area Office and Employee Group Code Summaries Monthly

4.5.5.5.3  (09-27-2006)
GE/AIMS Error Registers

  1. The GE/AIMS Error Registers are produced by DCC monthly to identify all error conditions, which affect the accuracy of statistical reports. The DCC error registers were created to ensure that the AIMS data being passed to Master File is correct (since there is no validation at the Ogden Campus level). The monthly error registers are separated by inventory, accomplishment and non-examined errors. Records that have invalid and inconsistent entries are not reported on the monthly AIMS reports generated by DCC until the corrections have been made through AIMS. The DCC error registers are provided on-line for GE personnel to download.

  2. It is extremely important GE personnel initiate corrective action for these errors. Corrective actions should be completed prior to the next monthly extraction cycle to ensure that the corrected items are included in the monthly reports. Invalid entries are identified by a (V) and inconsistent entries are identified by a (C) to the left of the data element in error on the report. Invalid or inconsistent entries should be corrected through AIMS using CC AMAXU. Program problems should be reported to the Business Systems Planning in the Headquarters Office.

  3. Error Registers will be generated for each Area Office monthly. If there are no errors for your office the message "NO ERRORS THIS PROCESSING CYCLE" will be printed.

    Note:

    The AIMS Coordinators are responsible for downloading these files to a ZIP file, sort by status code and send the sorted group files to the appropriate individual groups.

4.5.5.6  (04-15-2003)
TE/GE AIMS Inventory Validations

  1. This section provides TE/GE personnel instructions for conducting an AIMS inventory validation using the Inventory Validation Listing (IVL). It also provides instructions for correcting error conditions identified.

  2. The Audit Information Management System (AIMS) is the system used to control returns and provide management reports. AIMS consists of:

    1. taxpayers’ information

    2. activity codes for allocation of technical time

    3. status and employee group codes, to indicate location of return’s source and reject codes to track results of particular projects

    4. statute dates

    5. tax account codes, etc.

  3. The accuracy of the AIMS database influences the inventory controls, budget and staffing. AIMS is a source of Employee Group Codes, Area Office and U.S. Summary reports that:

    1. monitor the inventory levels

    2. accumulate results of examination activity

    3. provides a basis for management decisions

4.5.5.6.1  (04-15-2003)
Inventory Validation Listings (IVL’s)

  1. TE/GE AIMS inventory validations reconcile the physical inventory of an Area Office (AO) to those currently on AIMS to maintain the integrity of the IRS system. This system is used to generate reports to managers, the Commissioner, Treasury, and Congress. Therefore, other (non-AIMS) inventory control systems are not relevant and play a "research-only" role.

  2. To ensure that the information on AIMS is accurate, each TE/GE function (Group, Classification, Review, etc.) responsible for open accounts on AIMS is required to do a complete inventory validation at least once during a fiscal year (even if a systems problem is known to exist) with no more than fourteen months between validations. It is not necessary that all functions do their validations simultaneously, but the entire inventory must be validated.

    Example:

    Status Code 06, Awaiting Classification, or Employee Group Codes 7200, 7600 or 7900 cannot be "excluded" from the IVL.

  3. In addition, any EP, EO, or GE function may do a special purpose validation on all or part of its inventory as often as needed during a fiscal year. EP, EO or GE functions with error rates over the acceptable rate will re-validate according to the schedule given in See IRM 4.5.5.6.1.6.2.

4.5.5.6.1.1  (09-27-2006)
Responsibility

  1. Each TE/GE function (Manager, Planning and Programs, Classification, Mandatory Review, Special Review, Exam Closing Functions and the AIMS Coordinators) is responsible for the accuracy of AIMS.

  2. The person responsible for the accuracy of the AIMS database ensures that the validations are conducted on schedule and that the database is corrected for all returns included in the validation. All inconsistencies must be resolved.

  3. The term "organization" refers to any group or function that is validating its inventory. Validation lists are generated by the Ogden Campus Computer Branch. Regular and special validation listings are requested on Form 8127, TE/GE Request for AIMS Inventory Validation Listing. Form 8127 must identify the format, parameters and sort of the requested listing.

4.5.5.6.1.2  (09-27-2006)
Validation Time Frames

  1. Reasonable time frames should be assigned by the person responsible for the completion of the validation. Begin an inventory validation within two workdays of receiving the requested Inventory Validation Listing (IVL). Validating EP, EO or GE functions should complete the actions described in See IRM 4.5.5.6.1.5. and forward to the approving Group Manager for review within 15 working days. Documentation of corrections is given to the Area Manager for review and approval.

  2. The approving Area Manager will forward the annotated IVL and all approved corrections, updates, research and closing requests to the AIMS Coordinator for review and concurrence. The AIMS Coordinator will forward the annotated IVL and requests to the applicable TE/GE Exam Closing Function for terminal input within 10 workdays of completing the validation. All actions required for a validation must be completed no later than 25 calendar days by the person responsible for the coordination of the validation, not counting the two days after receipt of the IVL from the Ogden Campus.

4.5.5.6.1.3  (09-27-2006)
Coordinating the Validation

  1. Recommendations:

    1. Coordinate the validations with the applicable TE/GE-Exam Closing Function. Establish time frames and procedures. Technical expertise necessary to accomplish the validation should be determined, committed and time expended on these efforts should be recorded on Form 6490 under Activity Code 612 for EP and GE and Activity Code 231 for EO.

    2. Identify Group Coordinators to assist in the validation.

    3. If possible, meet with Group Coordinators or area managers and secretaries to review the validation procedures.

    4. Meet with Chief, the Managers of Planning and Programs, Classification Mandatory Review, Special Review and the Manager of the affected functional areas of the Closing Function to review validation instructions for their areas.

    5. Send a memorandum to notify affected areas of all scheduled events and target dates for the validation. Advance notification is needed so that necessary staff hours are made available.

  2. Validation coordinators must ensure prompt distribution of the inventory validation lists to the affected areas.

4.5.5.6.1.4  (04-15-2003)
Requesting a Validation Listing

  1. Use Form 8127, TE/GE Request for Inventory Validation Listing, to order an IVL. See Exhibit 4.5.5-3. for instructions on preparing Form 8127. To order an IVL for EP, EO, or GE prepare a separate Form 8127. Make all IVL requests approximately four weeks in advance of the required date to allow time for processing.

  2. Forward the completed Form 8127 to the lDRS User Support Staff. Attn: AIMS Coordinator, in the Ogden Campus where the information provided will be converted to input for the IVL program. Form 8127 need only be completed once for a periodic request. The IVL will be generated at the time intervals requested until the lDRS User Support Staff in the Ogden Campus is notified that the listings are no longer needed.

  3. Prepare a separate Form 8127 for each special purpose IVL needed during the fiscal year. Each special purpose IVL will be generated only once.

    Note:

    Inventory Validation Lists are electronically generated and sent to the AIMS Coordinator by Secure Message E-mail, on a monthly basis. "References to Form 8127 are no longer valid."

4.5.5.6.1.5  (09-27-2006)
Conducting the Validation

  1. To conduct an inventory validation, compare the physical returns and the control cards (or the automated control system) with the information on the IVL. For accounts verified as being in inventory, certain items printed on the IVL can be corrected or updated by writing the corrections in red on the IVL in the comments section of each account in need of corrective or update action. Coordinate the format of these instructions with the Closing Function for terminal input . All updates and corrections must be input by the date specified by the person responsible for the validation.

  2. To make other updates or corrections, refer to IRM 4.5.1, TE/GE AIMS Processing, for instructions on preparing:

    1. Form 5595, TE/GE Update

    2. Form 5596, TE/GE Non-Examined Closings

    3. Form 5598, TE/GE Correction Request

  3. To close accounts, refer to IRM 4.5.2, TE/GE Examined and Non-Examined Closures for instructions on preparing:

    1. Form 5650, EP Examined Closing Record

    2. Form 5599, TE/GE Examined Closing Record

4.5.5.6.1.5.1  (04-15-2003)
Validation Guidelines

  1. An IRS manager should confirm each return is physically present during an IVL, whenever possible, and compare the information on the listing with the physical return and the control card (or the automated control system). Under NO circumstances should an examiner "vouch for" returns assigned to himself or herself being present during an IVL. EGC examiners without a manager available must physically confirm each other’s return inventory.

  2. Returns listed on the IVL must match the returns in inventory (i.e., RICS, BRTVU or an actual return secured), as of the date of the IVL, for the following items:

    • Status Code

    • Employee Group Code

    • Activity Code

    • Source Code

    • Project Code

    • Statute of Limitations Date

    • Amount Claimed

    • MFT

    • Plan/Report Number

    • Tax Period

    • Any other printed identifying material

  3. Several days normally elapse between the date an IVL is run and the date a physical inventory of returns on hand can be conducted. For purposes of determining whether or not an error exists, the physical status of the return on the day of the IVL must be determined and compared to the IVL.

  4. Using Form 9351, TE/GE AIMS Inventory Validation Discrepancy List #1, list the original returns not presently charged to the EP, EO or GE function, but actually in its possession. See Exhibit 4.5.5-4. for instructions on preparing Form 9351. Returns which have been in the actual physical possession of an examiner in excess often work days, but do not have an open AIMS base, should be listed on a separate Form 9351. If a skeletal record exists, or the account appeared on the 424 Reject Register within the last ten days, notate on the Form 9351.

  5. Locate returns charged to the EP, EO or GE group/function although not in physical inventory. After a complete search in the EP, EO or GE group/function, list these returns on the Form 9352, TE/GE AIMS Inventory Validation Discrepancy List #2. See Exhibit 4.5.5-5. for instructions on preparing Form 9352. Give the Validation Discrepancy Lists to EP, EO or GE group/function manager for review and approval.

  6. All error cases identified during a validation must be promptly resolved. Records of the error and its resolution must be maintained for at least one year.

    1. To avoid an error, each return listed on the IVL must be physically present in the EGC (RICS, BRTVU or the actual return secured), except those closed or transferred (on AIMS) after the IVL was printed. Delinquent and substitute returns not established on AIMS are error cases.

    2. To avoid an error, every return physically present in the EGC must be listed on the IVL, unless it was received or transferred (on AIMS) after the IVL was printed.

    3. To avoid an error, every return secured during examination should be promptly established on AIMS, even using substitute for return procedures with agreement forms rather than returns, if necessary.

    4. To avoid an error on cases adversely affected by system errors, the error must have been officially reported by the EGC. A follow-up report identifying the volume of error cases pending must be issued, and any instructions received showing problem resolution procedures must have been promptly implemented.

    5. Skeletal accounts are not considered errors.

4.5.5.6.1.5.2  (09-27-2006)
Missing Returns

  1. Missing returns should be researched, and, when not locatable, closed using the procedures described in See IRM 4.5.5.6.1.5.2.2. See also, IRM 4.4.20, Missing Returns and Error Accounts. It remains the responsibility of the validating EP, EO or GE group/function to do the following before an account is sent to the AIMS Coordinator for resolution:

    1. Review the Worksheet, AMDIS, TXMODA, and transcripts to determine if any of the returns can now be located.

    2. Search suspense files.

    3. Prepare a separate list of the returns that were not located and are no longer wanted in TE/GE. Forward this list and all research to the AIMS Coordinator. These returns can be removed from the database by the AIMS Coordinator without further research. Establish any returns that are still needed on AIMS immediately to ensure that Master File reflects a TC 424.

4.5.5.6.1.5.2.1  (04-15-2003)
Initial Research

  1. Accounts listed on the validation worksheet are researched as follows:

    IF THEN
    The AIMS database does reflect a status or employee group code other than that shown by the originator on Form 9352, further research is not needed. The taxpayer information is lined through.
    The AIMS database does not reflect a status or employee code other than that shown by the originator on Form 9352, an AMDISA, TXMOD and transcript prints are attached to the validation list.

  2. The validation lists are returned to the validating organization or AIMS Coordinator. The lists and the research prints are then reviewed to determine if any of the returns can now be located.

4.5.5.6.1.5.2.2  (09-27-2006)
Closing Out Missing Returns

  1. To close out the missing returns, the AIMS Coordinator will prepare a Form 5595, TE/GE Update, on all missing returns, charging them to the unique employee group codes as designated by each Business Owner. The designated organization codes are used by the AIMS Coordinator to keep responsibility for missing/unable to locate returns in manageable control. These codes have advantages such as:

    1. Allowing the EGC to begin the next validation period with a clean database

    2. Collecting all missing/unable to locate returns in one place so that an analysis is possible where errors can be avoided

    3. Permitting the AIMS Coordinator to manage the tasks involved to locate these returns.

  2. A freeze will be placed on each account by the AIMS Coordinator, so that cases cannot be closed or updated without the Coordinator being notified. Using a freeze code has advantages such as notifying the AIMS Coordinator that the return has been located, so that further research is not needed and making possible an analysis of how these returns were identified as unable to locate.

  3. The AIMS Coordinator must resolve the problems in the designated employee group codes, either locating the returns or closing them from the AIMS database. Returns identified as missing/unable to locate should not be closed from the database until sufficient research, including transcripts, have been performed and time lapsed to avoid premature disposal and the need to reestablish.

  4. Internal Audit must be notified by the AIMS Coordinator if any integrity problems are identified.

  5. The AIMS Coordinator will follow these procedures for closing missing returns:

    IF and IF THEN
    The TXMOD, BMFOLT, EMFOLT or IMFOLT does indicate that a TC 421 has posted for the latest TC 420 or 424   The closure has been processed to the Master File without closing through the AIMS database.
    the transcript indicates a non-examined closing (identified by blocking series 600–699) No further action is required.
    the transcript indicates examination results, Reconstruct the closing by preparing Form 5650, EP Examined Closing Record or Form 5599, TE/GE Examined Closing Record.
    The TXMOD, BMFOLT, EMFOLT or IMFOLT does not indicate that a TC 421 has posted for the latest TC 420 or 424 a return or examination is not required, the account can be approved for closing by the Director of EP Examinations, EO Examinations, TEB Outreach, Planning and Review, FSLG Outreach, Planning and Review or ITG Outreach, Planning and Review or their designee from the AIMS database using Disposal Code 33, Error Account With No Return.
    a return is required, follow the missing return closure procedures in IRM 4.4.20.

4.5.5.6.1.6  (04-15-2003)
Error Tolerance

  1. The following subsections describe how to compute the error rate, acceptable error rate levels and revalidation scheduling.

4.5.5.6.1.6.1  (09-27-2006)
Computing the Validation Function’s Error Rate

  1. When one or more of the following items does not match the IVL, the return (RICS, BRTVU or the actual return secured) is counted as an error:

    • Status Code

    • Employee Group Code

    • Activity Code

    • Source Code

    • Project Code

    • Statute of Limitations Date

    • Amount Claimed

    • MFT

    • Plan/Report Number

    • Tax Period

    • Any other printed identifying material

    Exception:

    When the EGC has initiated action to update any of these items within the previous two weeks, it may be assumed that the posting could not be made to the AIMS database in time to appear on the validation list. Documentation must be provided, with the validation list, to the AIMS Coordinator.

  2. Each return listed on the IVL, but not physically present, in the EP, EO or GE group/function on that date is an error.

    Exception:

    When a control card (or the automated control system) verifies that the return was forwarded to the closing function for closing action and the group is in possession of a receipted Form 3210 (forward copy to person responsible for validation); no status update was required by the validating organization; and/or AIMS controls and returns that have not been received for pending transactions.

  3. Each return physically present in the EP, EO or GE group/function on the IVL date, but not listed on the IVL is an error.

    Exception:

    Delinquent and substitute returns (Form 5330, Form 4720, Form 990T, etc.) secured during an examination but not established on AIMS are error cases.

    Note:

    If a copy of the return is in the group and a full record has not yet established on AIMS, do not count as an error case.

  4. Each delinquent return or substitute for return, partially established on AIMS with a push code, is an error, unless there is evidence of follow-up with the OSC, on that return, every 90 days. Submitting another copy of the return is not an appropriate follow-up with the OSC. It causes a system error by indicating the return was amended, freezing the module.

  5. Returns listed, but not in the physical inventory are counted as errors, when an EGC control card (or the automated control system) verifies that the return was closed or more than sixty days have passed since the closing date and there is not a receipted Form 3210, Document Transmittal.

    Note:

    Although control cards (or the automated control system) are corrected during the validation, they are not considered in computing the database error rate.

  6. Each return affected by a systemic error is an error unless:

    1. the error has been formally reported by the EP, EO or GE function

    2. the formal error report is updated with the error count provided by the current validation (to ensure everyone knows the scope of the problem)

    3. problem resolution instructions provided to the EP, EO or GE function have been followed.

  7. Returns with multiple error conditions count as only one error, but remain in error until all error conditions have been resolved.

    Example:

    Assume an Examiner/Specialist ordered a prior year related return with the wrong source and project codes. The Examiner/Specialist could not locate the return for a week after the physical count was taken, and a previously undetected systemic error identified this case as a TCMP case, two years after the conclusion of all relevant TCMP activity. This return remains in error until all errors have been resolved. It could be counted as any one of the relevant types of errors, until that error condition is resolved. At that time, it takes another of the unresolved error conditions until all error conditions are resolved. All non-systemic errors must be resolved within thirty days of the date of the IVL listing.

  8. See Exhibit 4.5.5-6. for an example of computing the error rates.

4.5.5.6.1.6.2  (04-15-2003)
Acceptable Error Rate Levels

  1. Groups/functions with error rates of 5% or lower are not required to validate inventories for the next twelve months.

  2. Groups/functions with error rates higher than 5% must revalidate using the procedures given in See IRM 4.5.5.6.1.6.3.

4.5.5.6.1.6.3  (04-15-2003)
Revalidation Schedule

  1. Each individual EP, EO or GE group/function with an error rate exceeding 5% should have a special validation four (4) months of the formal, written determination of the error rate. Special validations should continue at four (4) month intervals until the error rate falls below 5%.

  2. If the AO has an overall error rate exceeding 5%, a special validation should be conducted within six (6) months of the formal, written determination of the error rate. Special validations should continue to be conducted at six month intervals until the error rate falls below 5%.

4.5.5.6.1.7  (04-15-2003)
Management of the AIMS Validation Process

  1. Validations must be conducted once each year without regard to system problems. They serve several purposes beyond computing error rates and should be done even when error rates are difficult to compute. Validations identify the error rates in key data used in budgets, planning, and legislative decisions. They also play an important role in assuring the integrity of our tax system. Finally, they identify AIMS training needs.

  2. Validations should be planned at the time of the year when inventories are at a low point to simplify logistics. Emphasis should be placed on physical verification of returns to ensure accurately detecting any lost returns. If employees believe they can avoid detection of a lost return during the validation process, someone may be tempted to conduct a corrupt, illegal act involving tax returns or examinations, confident that he or she can avoid detection.

  3. Validation errors should be promptly resolved. Normally, all errors should be resolved within 30 days of their identification as errors (on the IVL listing). If the error notation on the IVL listing for that specific return is not dated, no date later than the date of the physical inventory will be used.

  4. The AIMS Coordinator or other designated person will compute the error rates by EP, EO or GE group/function, office and AO and will issue a formal, written memorandum within 30 work days of the physical inventory verification portion of a validation. The report will contain the following information:

    1. Total number of returns in validating group/function
    2. Total number of returns with errors:
      a. Charged to group/function, not present in inventory
      b. Present in inventory, not charged to group/function
      c. Number of returns corrected by simple update of:
          1) incorrect status code
          2) incorrect employee group code
          3) incorrect activity code
          4) incorrect or missing project code
          5) incorrect statute of limitations code
          6) incorrect amount claimed
          7) incorrect MFT
          8) incorrect plan /report number
          9) incorrect tax period
    3. Number of returns forwarded to the AIMS coordinator
    4. Percent of errors
    5. The report should include any error trends
    6. The results of the annual validation should be sent to the Area

  5. AIMS training should be considered for all personnel handling returns in those offices with error rates exceeding 5%. Documented AIMS training of key personnel must be conducted in those offices with error rates exceeding 10%.

  6. As a result of extensive open inventory the AO may modify their method of AIMS validation. Rather than validating AIMS on a one time annual basis, the validation period can be spread out over the fiscal year. A schedule should be established whereby all groups, functions and status codes are identified for validation. Once identified, a validation schedule should be established so that a portion of the annual validation would be accomplished each month. This method will allow the data base to be validated on a continuing basis and meet the annual requirement provisions. Problems will be identified and shared immediately, rather than once a year. Staff requirements to perform the validation will be spread over the fiscal year. Other major advantages to this method are the continuing purification of the database and timely identification of problems for correction, thus making the system more reliable and useful for the AO. Based on the significance of Management Information Reports (MIR’s) as tools for management to monitor work plan progress and as a tool to assist in developing the annual work plan, accurate data must be available to ensure resources are allocated to areas of non-compliance. The validation process will assist in this objective.

Exhibit 4.5.5-1  (09-27-2006)
TC 424 Reject Codes - Error Resolution Instructions (Reference: IRM 4.5.5.6.2.2)

The Reject Code is comprised of 4 digits. The first three digits are the Unpostable Code (UPC) and the fourth digit is the Reason Code (RC). For example : Reject Code 3011: 301 = UPC, 1 = RC. Reject Codes not listed can be found in IRM 3.12.32, General Unpostables; IRM 3.12.179, Unpostable Resolution; IRM 3.12.278, EO Unpostable Resolution or Document 6209, ADP and IDRS Information. If not available, contact the AIMS Coordinator in the KDO.
BMF Reject Code Error Description Corrective Action
3011 Entity module not on the BMF for the requested EIN Prepare Form 2363A, Exempt Organization BMF Entity Voucher, to establish TC 000 on the BMF using the instructions outlined in IRM 4.4.11, then request the account again.
EIN mismatch Request the account again using the correct EIN.
3031 Name Control mismatch Check name control against transcript and request the account again using the correct name control.
3071 Tax Period mismatch Check fiscal month filing requirement for BMF account by checking a transcript or ENMOD and request the account again using the correct tax period.
Tax module not on the BMF for the requested Tax Period Request the account again using the appropriate Push Code.
If a delinquent return is involved, take the necessary action to secure the return before re-requesting the account.
If the return was posted to the BMF under a different EIN, request the account again using the correct EIN.
3091 MFT Code and/or Tax Period mismatch Determine correct tax period and/or MFT from transcript and request the account again using the correct MFT Code and Tax Period.
Tax module not on the BMF for the requested MFT Code and/or Tax Period Request the account again using the appropriate Push Code.
If a delinquent return is involved, take the necessary action to secure the return before re-requesting the account.
If the return was posted to the BMF under a different EIN, request the account again using the correct EIN.
3111 Account transferred out of Master File Notify the Ogden Campus IDRS Control Staff.
3143 TC 930, Return Required Suspense Entry under ADDITIONAL INFO does not indicate that there is a TC 930 on the BMF account. Coordinate with the Employee Group that input the TC 930.
TC 940, Strike Form (CI) Control, on the BMF account Entries under ADDITIONAL INFO indicate that there is a TC 940 on the BMF account. Coordinate with Criminal Investigation Division in the AO that initiated the TC 940.
3191 Check Digit mismatch Process request again with the correct check digit or name control.
3271 TC 150 not posted to the BMF for the requested account. Request the account again using the appropriate Push Code.
If a delinquent return is involved, take the necessary action to secure the return before re-requesting the account.
If the return was posted to the BMF under a different EIN, request the account again using the correct EIN.
3291 MFT mismatch with current filing requirements Check transcript or ENMOD for MFT and tax period. Request the account again using the correct MFT and/or tax period.
3305 Return, TC 150, not posted and an unreversed TC 424, Examination Request Indicator, on the BMF account Check transcript for TC 150 posting. If a return has not been filed, advise requester to send return to Ogden Campus for processing following substitute/delinquent return procedures. If the return has been processed with a different EIN, process request again using EIN under which return was processed. This reject will also occur if a retention register account was unable to be re-established on MF within 12 weeks of Reject Code 3471. Determine the location of the return by referring to A.O., and ADDITIONAL INFO entries on the register and coordinate with them concerning the jurisdiction of the examination.
3306 Unreversed TC 420, Examination Indicator, or TC 424 on the BMF account Indicates the return is charged to TE/GE. The employee group that is charged with the return on Master File is identified on the MF line under the A.O. column. Once the location has been determined, resolve control with the function holding the return. If return remains in the control of the office receiving the reject, the AIMS Coordinator researches MF using a TXMOD or transcript. If it is determined there is no open case, reverse the TC 420 or 424 at MF 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.
3332 TC 914, Active Intelligence (CI) Investigation Freeze; TC 916, Active Intelligence (CI) Refund Scheme Fresno; or, TC 918, Intelligence (CI) Refund Scheme/918, on the BMF account. Determine the location of the return by referring to A.O. and ADDITIONAL INFO entries on the register. Once the location has been determined, coordinate with Criminal Investigation function holding the return. See ADDITIONAL INFO entry for the area that initiated the TC 914 and the cycle it posted to MF. Coordinate with the area that initiated the freeze.
3471 Module removed to the Retention Register Notify the Ogden Campus IDRS Control Staff.
49XX Invalid Data Verify all entries and reinput request.

Exhibit 4.5.5-2  (09-27-2006)
AIMS Weekly Update Report Codes (Reference: IRM 4.5.5.5.2.3)

Update Code Description Action Needed
01 TC 910, Criminal Investigation Hold-Account, has posted at MF, indicating the account has been assigned to Criminal Investigation (CI) function. Contact Criminal Investigation function for additional information.
02 TC 914, Active Criminal Investigation-Module, has posted at MF, indicating the return has been placed under active investigation by Criminal Investigation (CI) function. Contact Criminal Investigation function for additional information.
03 TC 914, Active Criminal Investigation-Module, has posted at MF, indicating a return for another tax year (module) of the same organization is under active investigation by Criminal Investigation (CI) function. Contact Criminal Investigation function for additional information.
04 TC 911/912, Completed Criminal Investigation, has posted to the organization's account at MF reversing TC 910/914, Criminal Investigation Hold-Account. Contact Criminal Investigation function for additional information.
05 TC 34X, Restricted Interest Assessment, has posted indicating the assessment or abatement of interest on the account indicated must be computed manually. Attach Form 3198 annotated with the message " Restricted Interest" to the case file.
06 TC 34X, Restricted Interest Abatement/Reversal, has posted at MF indicating the requirement for manual computation of interest assessment or abatement on the account has been removed. Restricted interest may no longer be applicable. Secure a transcript.
07 TC 640, Advance Payment of Determined Deficiency, has posted at MF indicating the organization has made a payment on the tax liability. Attach documentation to the file indicating whether the payment was partial or in full. Documentation should consist of transcripts or Part 2 of the payment document, along with the appropriate correspondence. Accounts with advance payments must not be surveyed.
08 TC 640 has been reversed or posted in error to the account. Information only.
09 Organization’s Name has changed at Master File. Update case file with the new organization name shown in the "New Entity" column.
10 Organization’s Second Name Line has changed at Master File. Update case file with the new organization second name line shown in the "New Entity" column.
11 TC 670, Subsequent Payment, has posted at MF, indicating that IRS has received a payment from a organization undergoing a tax examination. Payments credited to TC 670 will be refunded to the organization if there is no outstanding liability posted to MF. If it is appropriate, contact the organization to explain why the payment is being, or has been, refunded.
12 TC 671, Subsequent Payment Reversal, has posted at Master File. A TC 670 was posted in error to the account indicated. Information only.
13 TC 976, Posted Duplicate Return, or TC 977, Posted Amended Return, has posted to the specific module at Master File. Hold the original return and any AIMS updates until the duplicate or amended return has been received. Do not forward the return or update the database because the duplicate or amended return is being forwarded to the organization shown on the database.
14 TC 976, Posted Duplicate Return, or TC 977, Posted Amended Return, has been reversed at Master File. An Examination or DP adjustment has removed the TC 976/977 hold on the account indicated. Do not forward the return or update the database because the duplicate or amended return is being forwarded to the organization shown on the database.
15 TC 470, Taxpayer Claim Pending, has been posted to the module at Master File, indicating an adjustment at Master File. Before any report is prepared, the organization’s account must be reviewed to determine what Master File reflects as the organization’s assessed liability.
16 TC 470, Taxpayer Claim Pending, has been reversed at Master File. Before any report is prepared, the organization’s account must be reviewed to determine what Master File reflects as the organization’s assessed liability.
18 Organization’s Street Address has changed at Master File. Update the case file with the change of organization street address shown in the "New Entity" column. Destroy the old labels and requisition new labels, if appropriate.
19 Organization’s City, State, or Zip code has changed at Master File. Update the case file with the changed information shown in the "New Entity" column. Destroy the old labels and requisition new labels if appropriate.
20 TC 480, Offer-In-Compromise Pending, has posted to the module at Master File. Contact Collection to determine whether TE/GE should proceed with their case.
21 TC 480, Offer-In-Compromise Pending, has been reversed at Master File. The Offer-In-Compromise has been rejected or withdrawn.
22 The specified tax return has been transferred out of the Ogden Campus AIMS database via CC AMSOC, Disposal Code 30. Sending area: Information that the return was transferred out.
23 The specified tax return has been transferred onto the Ogden Campus AIMS data base. Receiving area: If the return has not been received within 21 days, follow procedures in IRM 4.4.27
24 The AIMS 424 Skeletal Record has dropped from the AIMS database, indicating TC 424, Audit Request Indicator, did not post at Master File within 90 days. Refer to IRM 4.4.27 if the skeletal account should be reinstated. If a large volume of these items appear on the report, ask the AIMS Coordinator to contact the IDRS Control Staff in the Ogden Campus.
42 TC 917/919, Reversal of Criminal Investigation - Refund Scheme, has posted at Master File, indicating Criminal Investigation has completed its investigation. The CI freeze on the account has been removed. Contact Criminal Investigation function for additional information.
43 TC 918, CI Refund Scheme, has posted at Master File, indicating an active investigation involving a refund scheme is being pursued by CI for all tax modules of the specified organization. It can also indicate that an abusive tax shelter return, with a suspended refund, is under consideration. CI has placed a freeze on the account indicated because of an active investigation involving a refund scheme. Contact Criminal Investigation function for additional information.
44 TC 916, CI Refund Scheme, has posted at Master File, indicating an active investigation involving a refund scheme is being pursued by CI for the year specified for the specific organization. CI has placed a freeze on the return indicated because of an active investigation involving a refund scheme. The return is under AIMS control. Contact Criminal Investigation function for additional information.
45 TC 916, CI Refund Scheme, has posted at Master File, indicating a return for another tax year (module) of the same organization is under active investigation by CI for potential refund scheme. CI has placed a freeze on the return indicated because of an active investigation involving a refund scheme. The return is not under AIMS control. Contact Criminal Investigation function for additional information.
55 The account has remained on AIMS as a TC 424 record for over 30 days. The TC 424 indicated has not posted to the BMF. Take follow-up action to determine why the TC 424 has not posted. The TC 424 record will remain on AIMS for another 60 days. Contact the AIMS Coordinator who will contact the IDRS Control Staff in the Ogden Campus.
56 The account has remained on AIMS as a TC 424 record for over 60 days. The TC 424 indicated has not posted to the BMF. Take follow-up action to determine why the TC 424 has not posted. The TC 424 record will remain on AIMS for another 30 days. Contact the AIMS Coordinator who will contact the IDRS Control Staff in the Ogden Campus.
57 A TC 016 which causes the indicator " PDT" , Potentially Dangerous Taxpayer, has posted to Master File. Immediately notify your manager for current procedures.
57 TC 148, Code W, has posted at Master File. Accelerated issuance of a TDI has occurred because the account indicated has been identified as a non-filer. Notify your manager for current procedures.
59 The specified return has been transferred within the Ogden Campus. Sending AO: No action necessary.

Receiving AO: If the return has not been received within 21 days, follow-up.
62 Estimated tax penalty reversed. Determine if estimated tax penalty is now necessary.
63 Estimated tax penalty posted. Compute an estimated tax penalty, if applicable.
64 TC 77X reversed. Restricted interest computation not necessary.
65 TC 77X posted indicating restricted interest must be included in subsequent adjustments. Attach Form 3198, Special Handling, indicating "Restricted Interest" on the case file. Interest on tax adjustments for that specific year must be computed manually.
66 TIN change. Update case file with new TIN shown in the " New Entity" column.

Exhibit 4.5.5-3  (09-27-2006)
Instructions for Preparing Form 8127, TE/GE Request for Inventory Validation Listing (Reference: IRM 4.5.5.6.1.4)

Item Number Description Action
1 Requester: Check the Employee Plans, Exempt Organizations or Government Entities box, as applicable.
Requested by: Enter the requester’s name.
Organization: Enter the requester’s Employee Group symbols.
FTS Number: Enter the requester’s FTS telephone number.
Date Requested: Enter the date of the request.
2 Type of Request: Check the appropriate box and enter the applicable number of weeks or cycle.
Note: If a periodic request is being made, enter the number of weeks between IVL printings. Also enter the first cycle (YYYYWW) in which an IVL should be printed. If a special purpose request is being made, enter the cycle (YYYYWW) in which the IVL should be printed.
     
3 Select: (1) Determine which accounts are listed on the IVL by entering the appropriate selection parameters in one or more of the five vertical sets of selection criteria provided.
(2) Enter the selection parameters in a to-from range format Whenever a selection is limited to a single parameter rather than a range, enter the parameter as both the to and the from elements of the range.
(3) One vertical set of selection criteria consists of parameter ranges for the following items; Area Office, Employee Group Code, Status Code, Activity Code, Source Code, Project Code and MFT Code. Within a set, any one or more parameter ranges may be completed.
(4) Within a given vertical set of selection criteria, enter the required parameters only, leaving all others blank. For any given request, enter at least one parameter range within the first set of selection criteria.
(5) All parameters identified within a single vertical set of selection criteria must be satisfied before an account will be selected based on that criteria. Each vertical set of selection criteria represents one mutually exclusive selection test. Whenever more than one vertical set of selection criteria is requested, it is possible for an account failing one set of criteria to be selected under the criteria of another set.
(6) Although up to five separate sets of selection criteria can be made on one request, it should be noted that only one sort selection can be made under Item 5, Sort. Therefore, if the individual sets of selection criteria, submit a separate Form 8127 for each set of selection criteria.
4 Omit: (1) Determine which accounts selected under the criteria entered in Item 3 Select, should be omitted from the IVL by entering the appropriate omit parameters in one or more of the five vertical sets of omit criteria provided.
(2) Enter omit parameters in a to-from range format. Whenever an omit is limited to a single parameter rather than a range, enter the parameter as both the to and the from elements of the range.
(3) One vertical set of omit criteria consists of parameter ranges for the following items: Area Office, Employee Group Code, Status Code, Activity Code, Source Code, Project Code and MFT Code. Within a set, any one or more parameter ranges may be completed.
(4) Within a given vertical set of omit criteria, enter the necessary parameters only. Leave all other parameters blank. For any given request, omit parameters are optional. All five sets of omit criteria may be left blank.
(5) All parameters identified within a vertical set of omit criteria must be satisfied before an account will be omitted based on that criteria. Each set of omit criteria represents one mutually exclusive omit test. Whenever more than one vertical set of omit criteria is requested, it is possible for a selected account failing one set of criteria to be omitted under the criteria of another set.
(6) Omit criteria is completely independent of selection criteria. Therefore, any account selected under the criteria entered in Item 3, Select, can be omitted by the criteria entered in Item 4, even if the omit parameters are unrelated to the selection parameters.
5 Sort: (1) Select one of the sort options listed by checking the appropriate box. Include additional sort fields by entering the appropriate letter in each box of the selected sequence preceded by a double asterisk (**).
(2) An entry is always required in both additional sort boxes of the selected sequence. If the selected sequence is acceptable without including additional sort fields, enter the letter "N" (None) in each of the boxes. If only one additional sort field is required, enter the appropriate letter in one box and the letter "N" in the other. If two additional sort fields are required, enter the appropriate letters in order of importance.
Note: Head of Form (HOF) indicates that there will be a page break on the IVL whenever the indicated sort field changes. An additional sort field will trigger a page break only if it is designated as an HOF field and it is entered in an additional sort box that is also designated as an HOF field.
 

Exhibit 4.5.5-4  (09-27-2006)
Instructions for Form 9351, TE/GE AIMS Inventory Validation Discrepancy List #1 (Reference: IRM 4.5.5.6.1.5.1)

Item Description Action
Page __ of __ Enter the page numbers of each Form 9351 prepared.
Group/Function Enter the appropriate four-digit employee group code number or function symbols.
Approved By/Date The approving manager must sign and date the form after reviewing.
Validation Group/Function Entries:
(Complete All Entries)
List the original returns not presently charged to the EP, EO or GE function, but actually in its possession, as follows:
Organization Name Enter the name of the organization.
Employee Identification Number: Enter the organization’s nine-digit EIN.
MFT Code Enter the appropriate two-digit MFT code.
Plan/Report Number For an EP case, enter the three-digit plan number. For a GE-TEB case, enter the three-digit Report Number for returns processed after 1/2002.
Tax Period Enter the tax period in YYYYMM format.
Name Control/Check Digit Enter the four- or two-character name control/check digit.
Statute Date Enter the statute date in MMDDYYYY format.
Project Code Enter the four-digit project code.
Activity Code Enter the three-digit activity code.
Source Code Enter the two-digit source code.
Status Code Enter the two-digit status code.
Copy of Return Enter "Yes" or "No. "
TE/GE-Closing Function (RTO Initials): For each case listed, the Terminal Operator must research AIMS and enter the current information from AIMS.
Claim Amount If an Amount Claimed is on AIMS, enter the amount. If there is no claim amount, leave blank.
Current Status Date Enter the current status date from AIMS.
Current Organization Code Enter the current organization code from AIMS.
Error Message Code Enter the error message code, if any.
AM 424 If there is a TC 424 record (skeletal record) on AIMS, enter an "X" in this column.
Comments The group/function should enter any pertinent information relating to the record listed.

Exhibit 4.5.5-5  (09-27-2006)
Instructions for Form 9352, TE/GE AIMS Inventory Validation Discrepancy List #2 (Reference: IRM 4.5.5.6.1.5.1)

Item Description Action
Page__of__ Enter the page number of each Form 9352 present.
Group/Function Enter the appropriate four-digit Employee Group Code number of function symbols.
Approved By/Date The approving manager must sign and date the form after reviewing.
Validation Group/Function Entries: (Complete All Entries) List returns charged to the EP, EO or GE group/function, although not in the physical inventory, as listed on the IVL.
Organization Name Enter the name of the organization.
Employee Identification Number Enter the organization’s nine-digit EIN.
MFT Code Enter the appropriate two-digit MFT Code.
Plan/Report Number For an EP case, enter the three-digit plan number. For a GE-TEB case, enter the three-digit report number for returns processed after 1/2002.
Tax Period Enter the tax period in YYYYMM format.
Name Control/Check Digit Enter the four- or two-character name control/check digit.
Statute Date Enter the statute date in MMDDYYYY format.
Project Code Enter the four-digit project code.
Activity Code Enter the three-digit activity code.
Source Code Enter the two-digit source code.
Status Code Enter the two-digit status code.
Date Closed Enter the date closed in MMDDYYYY format.
TE/GE-ESP Function (RTO Initials): For each case listed, the Terminal Operator must research AIMS and enter the applicable information.
Current Status Date Enter the current status date from AIMS.
Current Employee Group Code Enter the current Employee Group code from AIMS.
AIMS Prints Enter "Yes" or "No "
Comments The group/function should enter any pertinent information relating to the record listed.

Exhibit 4.5.5-6  (04-15-2003)
Computing the Error Rate (Reference: IRM 4.5.5.6.1.6.1)

Example of how the error rate is computed:

   Returns listed on the IVL 95
+  Returns in physical inventory, but not on IVL 5
__
Total 100(a)
   Returns on the IVL, in the physical inventory but with errors 10
+  Returns on the IVL, but not present in the physical inventory 5
+  Returns in the physical inventory, but not on the IVL 5
__
Total 20(b)
  (b) 20 ÷ (a) 100 = 20% (Error Rate)    

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