4.29.1  Overview of the PCS

4.29.1.1  (09-02-2008)
Purpose of the Handbook

  1. This handbook describes:

    • The PCS;

    • The establishment and maintenance of the PCS database;

    • The use and basic guidelines for working PCS generated reports;

    • The unique PCS database elements;

    • The PCS generated notices and settlement letters; and

    • The coordination activities and responsibilities required for the PCS.

  2. Exhibit 4.29.1–1, Acronyms, provides a list of common acronyms used with the PCS.

  3. Suggestions regarding the format or content of this handbook should be sent to the Director, SB/SE, Campus Compliance Services, Campus Reporting Compliance, Exam Policy (SE:S:CCS:CRC:EP), Attn: Campus Compliance Services, at the New Carrollton Federal Building, 5000 Ellin Road, Lanham, MD 20706.

4.29.1.2  (03-01-2006)
Description of the Partnership Control System (PCS)

  1. In this Handbook the term "record" refers to the information for the key case or investor on the PCS database.

  2. The PCS:

    • Contains flow-through entity (key case) and related investor records;

    • Establishes a linking relationship (linkage) between a flow-through entity record and the related investor records;

    • Distinguishes between TEFRA and nonTEFRA records;

    • Places a freeze condition for each related investor on the investor’s corresponding AIMS record to prevent premature closing of the AIMS record (which would break all pending linkages);

    • Generates investor settlement letters;

    • Generates notices to TEFRA and nonTEFRA investors;

    • Generates Statute Extensions for nonTEFRA investors; and

    • Provides IDRS terminal research capabilities for key case and investor records.

  3. The PCS also generates various reports for:

    • Maintaining the database;

    • Processing pending statute cases;

    • Monitoring the CTF’s TEFRA and nonTEFRA inventory; and

    • Providing management information.

  4. In general:

    • The Brookhaven campus works all SB/SE key cases (PBC 2XX and SB/SE key cases closed to Appeals) and related investors (PBC 295); and

    • The Ogden campus works all LMSB key cases (PBC 3XX and LMSB key cases closed to Appeals) and related investors (PBC 398 or 298).

4.29.1.3  (01-01-2003)
Structure of the System

  1. PCS is a separate system that:

    1. Contains its own unique database elements that relate to linkages and TEFRA requirements; and

    2. Closes the tax returns through AIMS which provides Examination assessments and accomplishments.

  2. The PCS does not replace AIMS. The PCS accounts on AIMS must be maintained in accordance with IRM 4.4, AIMS/Processing Handbook.

  3. A record established on PCS is treated as:

    1. A key case record (PS), if an investor record is linked to it or the key case is an electing large partnership; or

    2. An investor record (PN) if it is linked to a key case record.

    Note:

    An investor record will close from PCS when all key case linkages to it are closed or deleted. However, the corresponding AIMS record for the investor will remain open until proper AIMS closing procedures are completed.

  4. A tier record exists when the key case has a PS record and a PN record.

  5. Closed PS records are retained on the PCS until there are no open PN records linked to the PS record.

4.29.1.4  (01-01-2003)
PCS Processing

  1. Establishment and updates of PCS records, within a campus's jurisdiction, are made immediately via terminal real time.

  2. Mass updates to all investor records related to a key case are completed during centralized processing at the Martinsburg Computing Center (MCC). Daily centralized processing includes:

    1. Updating records nationwide;

    2. Maintaining the PCS database which includes establishing, closing, and purging records based on predetermined criteria, and setting internal system indicators, and;

    3. Producing error registers.

  3. MCC sends a report file and an update file to the Brookhaven and Ogden campus database for processing. Weekly processing at the campuses includes:

    1. Generating and printing of PCS notices;

    2. The printing of PCS reports; and

    3. Generating extracts for PCS reports.

  4. Updates to AIMS elements are reflected on PCS the next day.

4.29.1.5  (03-01-2006)
Responsibilities

  1. The Director, SB/SE, Campus Compliance Services , Campus Reporting Compliance, Exam Policy (SE:S:CCS:CRC:EP) is responsible for:

    1. Coordinating and implementing PCS enhancements;

    2. Coordinating resolutions for PCS systemic problems; and

    3. Updating this Handbook.

  2. The Field Director, Compliance Services is responsible for:

    1. Ensuring that PCS procedural changes and computer program changes are implemented and coordinated with area office and campus examination personnel; and

    2. Monitoring and evaluating area office and campus examination PCS quality control procedures.

  3. Field Territory Managers and Directors, Campus Compliance Services, are responsible for ensuring that:

    1. An accurate database is established by designating PCS responsibilities and activities; and

    2. A PCS quality control system is implemented. This includes timely action on PCS record establishments, PCS reports, and AIMS TC424 Reject Registers. It also includes timely processing of TEFRA notices and Appeals settlement letters (campus only).

  4. Area office Examination and campus TEFRA managers are responsible for:

    1. Maintaining an updated copy of IRM 4.29, Partnership Control System (PCS) Handbook, in their respective functions;

    2. Ensuring the training of technical and clerical employees in PCS procedures; and

    3. Establishing PCS records and acting on PCS reports in a timely manner to assure an accurate PCS database.

4.29.1.6  (04-01-2007)
Campus PCS Coordinator Responsibilities

  1. The campus PCS Coordinator works with:

    • Area office PCS coordinators

    • The other campus PCS coordinator

    • The local CTF

    • Other campus functional areas to ensure timely processing of PCS related activities

  2. The campus PCS Coordinator is charged with:

    • Identifying and resolving technical problems

    • Identifying and coordinating the resolution of PCS systemic problems

  3. Following are specific campus PCS Coordinator responsibilities:

    1. Coordinate PCS operations among areas, CTFs, and other campus functions;

    2. Ensure timely processing and distribution of PCS output;

    3. Arrange with Facilities Management or Information Technology Services for hole drilling of PCS Reports for filing, if requested by PCS functions;

    4. Ensure that all requests for establishment and linkage on PCS are reviewed for accuracy, completeness, and timeliness;

    5. Maintain accuracy of the PCS database by ensuring that action and error reports are worked in required time frames;

    6. Resolve AIMS problems;

    7. Assist in the training of examination personnel in PCS procedures and the system;

    8. Establish and update CTF and Appeals parameter files;

    9. Review completed Forms 8346, PCS Notice Parameters, prepared by the CTF and Appeals;

    10. Create, load, print, proofread, and edit parameter file data using Form 8346, PCS File;

    11. Coordinate with Computer Systems Analyst (CSA) whenever a change is made to parameters;

    12. Review and input all campus Mass Change (MSCHG) and linkage deletion (TSDEL) requests; and

    13. Coordinate requests for PCS IVLs with campus computer services and the requesting function.

4.29.1.7  (04-01-2007)
Area PCS Coordinator Responsibilities

  1. The area office PCS Coordinator works with the campus PCS Coordinator and functional areas within the area to identify and resolve technical problems, and identify and coordinate resolutions to PCS systemic problems.

  2. The following are specific duties for area PCS coordinators:

    1. Assist in the training of examination personnel in PCS procedures and the PCS system;

    2. Review and approve the Form 8340 package prior to submission to the campus TEFRA Coordinator;

    3. Consult with the local TEFRA Coordinator on any technical concerns;

    4. Notify appropriate functions of scheduled processing and shipment of PCS reports;

    5. Review and distribute all output and take necessary action to ensure the database is accurate;

    6. Coordinate, with the campus PCS Coordinator and the area office AIMS Coordinator, the routing of the AIMS TC424 Reject Register for PCS cases;

    7. Coordinate PCS mass changes for employee group codes, status codes, and project codes with the area AIMS Coordinator; review, for accuracy, and input Forms 8336;

    8. Input all area office mass changes and TSDEL requests;

    9. Review and approve Forms 8341, ensuring timely accurate input;

    10. Ensure that action and error reports are worked timely;

    11. Coordinate the distribution of key case RARs to nonTEFRA investor areas;

    12. Input the Form 8339 to establish the one year date on field controlled investors;

    13. Coordinate production and distribution of PCS output with the campus PCS Coordinator; and

    14. Coordinate requests for PCS IVLs with the campus PCS Coordinator.

4.29.1.8  (06-13-2005)
Internal Revenue Manual Cross References

  1. The following Internal Revenue Manual cross references may be helpful to PCS coordinators:

    1. Terminal Operator Instructions: IRM 2.2 Sections 1–11

    2. Processing: Text 3.30.123.14.22 of the Processing Timeliness Cycles, Criteria and Critical Dates Handbook

    3. Handling of Output: IRM 3.13.62, Media Transport and Control Handbook

    4. Management of Interrelated and Related Cases: IRM 4.31, Flow-Through Entity Handbook

    5. AIMS: AIMS/Processing Handbook 4.4

4.29.1.9  (01-01-2003)
Training

  1. PCS Coordinators should receive AIMS training no later than six months after their selection to the position.

  2. PCS Coordinators should receive PCS training immediately after they receive AIMS training.

Exhibit 4.29.1-1  (09-02-2008)
Acronyms (Text 4.29.1.1)

AIMS AUDIT INFORMATION MANAGEMENT SYSTEM
BMF BUSINESS MASTER FILE
CC COMMAND CODE
CTF CAMPUS TEFRA FUNCTION
DBA DOING BUSINESS AS
ELP ELECTING LARGE PARTNERSHIP
ESS EXAMINATION SUPPORT STAFF/SECTION
FPAA FINAL PARTNERSHIP ADMINISTRATIVE ADJUSTMENT
IMF INDIVIDUAL MASTER FILE
IRM INTERNAL REVENUE MANUAL
LN LINKAGE
MCC MARTINSBURG COMPUTING CENTER
MFT MASTER FILE TAX
NBAP NOTICE OF BEGINNING OF AN ADMINISTRATIVE PROCEEDING
PBC PRIMARY BUSINESS CODE
PCS PARTNERSHIP CONTROL SYSTEM
PICF PARTNERSHIP INVESTOR CONTROL FILE
PN PARTNER
POA POWER OF ATTORNEY
PS PARTNERSHIP
TEFRA TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
TE/GE TAX EXEMPT AND GOVERNMENT ENTITIES
TIF TAXPAYER INFORMATION FILE
TIN TAXPAYER IDENTIFICATION NUMBER
TMP TAX MATTERS PARTNER
TS TECHNICAL SERVICES
TRA TAXPAYER RELIEF ACT OF 1997

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