- 8.20.3.3 INPUT Case/Returns
- 8.20.3.4 CASE SUMMARY CARD
- Exhibit 8.20.3-1 ACDS Type Codes
- Exhibit 8.20.3-2 Historical District Office and Service Center Codes
- Exhibit 8.20.3-3 Counsel Office Codes
- Exhibit 8.20.3-4 ACDS Action Codes
-
Enter the date a specific action on the case ended.
-
This field is generally a manual entry.
-
Exception: The FROMDATE on a transferred case (ACTION = TRXXX) is systemically entered when the case is accepted by the receiving office from the INBOX.
-
Action taken on a case — same as action item but reserved for local definition.
-
The work unit grade is manually entered when the case is assigned.
-
The grade is determined by the Appeals Team Manager in accordance with the case grading guidelines.
-
Name of the Trust Fund Corporation related to the taxpayer.
-
The TIN of the Trust Fund Penalty case where the tax or penalty at issue has been generated.
-
If the case will be handled at a circuit riding location, enter the appropriate locally designated city code.
-
This item is generally updated by the Technical employee from the AO function in ACDS to reflect the current state of action of the work unit in their inventory.
-
The following status codes are computer generated based on the entry of an action code on the case in ACDS:
-
E/DD - Inactive, waiting action/info by Compliance
-
E/STP - Inactive, to Counsel for stip filing
-
E/T - Inactive, to Counsel for trial prep
-
E/TSN -Inactive, waiting TP action on SN
-
-
See ACDS Utilities Menu for a list of current status codes.
-
This field is updated by the Field Technical employee from their activity record.
-
This field is the Issue Tracking Indicator switch and automatically adds a case to CIRS based on programmed criteria. The default is Auto.
-
To manually add a case to CIRS which does not meet the programmed criteria, change the default to Manual.
-
Indicator automatically set when the case is selected for AQMS review based on programmed criteria.
-
LOC1 — Local use field
-
LOC2 — Local use field
-
LOC3 — Local use field
-
LOC4 — Tracks transfer information. Information is systemically entered.
-
LOC5 — Local use field
-
LOC6 — Local use field
-
LOC7 — defined by headquarters to track CDP issues.
-
LOC8 — Q W-4 PROJECT — defined by headquarters to identify Questionable W-4 Project determination cases.
-
LOC9 — Local use field.
-
LOC10 — defined by headquarters to track Breakthrough Initiative cases.
-
LOC11 — Local use field in MM/DD/YYYY format.
-
Information and definitions for fields on the case return information screen.
-
Enter the correct code for all cases as follows:
-
Y — Yes — Return should be controlled on AIMS and is on AIMS at the time of receipt. (An AMDISA print should be included in the administrative file).
-
N — No — Return should be controlled on AIMS but is not on AIMS at the time of receipt. ( CC AM424A is used by Appeals to establish the AIMS control.)
-
E — Exempt — Return should NOT be controlled on AIMS and no AIMS controls were established at the time of receipt. There are no AIMS controls for CDP, OIC, penalty appeals, trust fund recovery penalty cases, abatement of interest claims, campus disallowed claims, etc.
Note:
The AMATCH validation program is keyed to these codes. It is very important to use them correctly to avoid having cases on the IVL lists needlessly (i.e., if the match program reads "E" , the AIMS listing will not be searched).
-
-
Item includes all tax periods (years) associated with the case.
-
The format is YYYYMM.
-
The information can be obtained from documents in the administrative file, i.e., tax returns, revenue agent's report, etc.
-
Estate Tax cases, use the date of death as the tax period.
-
Tax period modifiers — No tax period modifier is entered if the original return is in the file. The following is entered when the original return is not included in the administrative file:
-
199912N — no original return
-
-
The following definers are entered as a separate return line to control the statute when it is different from the rest of the return.
-
199912F — FICA tip tax
-
199912P — prepayments credits
-
-
Next to each tax period, enter the expiration date of the statutory period for assessment. if there is an open statute (live or non-assessed), the date must be entered.
-
If the case involves a FICA tax adjustment, the FICA tax may carry a different statute date. Two statute dates can be entered for the same tax period by using a tax period modifier for FICA tax, as follows:
-
199912 MM/DD/YYYY
-
199912F MM/DD/YYYY
-
-
For non-petitioning spouse cases, also see IRM 8.20.6..
-
If the notice of deficiency is rescinded under Rev. Proc. 98–54, the statute date must be recomputed. Generally the statute date that existed prior to the issuance of the notice is reinstated. The recomputed statute date will be provided by the Appeals Officer. See IRM 8.20.6.
-
This is used to track the CSED (Collection Statute Expiration Date) for Collection cases (CDP, OIC and TFRP).
-
Enter the appropriate code to denote the special period of limitations. Remember, if there is a valid statute code, it must be entered.
-
Follow the rules below to determine the code:
-
If the period of limitations is extended by special consent Form 872–A (Special Consent to Extend the Time to Assess Tax), enter 872–A.
-
In bankruptcy cases, enter BKRUP; however, the actual statute date must also remain in the "statute date" field.
-
If the statutory period for assessment has expired and the year is open only be reason of the filing of a claim, enter the word CLAIM.
-
If the statutory period for assessment has expired and the return is open only because of the assertion of a fraud penalty, enter the word FRAUD. If the statutory period for assessment has not expired in a year for which there is an assertion of a fraud penalty, the open statute date must also be entered.
-
If the return being established is docketed before the tax court, enter DOCKT.
-
If there is an omission from gross income which is in excess of 25% of the gross income stated on the return, enter 6501E. If there is a valid open statute date, it must also be entered. If the statute date has expired and the case is being held open only by the 6501E issue, then the six year statute date should be entered.
-
If the statute is only open because of a carryback enter CBYYYYMM (YYYY MM represents the year/month creating the carryback); The following chart will help identify the proper entry for multiple scenarios where a carryback is involved:
-
How to control the statute where there is an open a ASED Date for the NOL year(s) which carries back to years where the statute is only open resulting from the CB
Tax Period Statute Date Statute Code Comments 200012 CBYYYYMM = CB200312 -
Open only on a carryback
-
The YYYYMM identifies the year with the open statute
-
No statute date will be entered
200112 CB200312 -
Open only on a carryback
200212 CB200312 -
Open only on a carryback
200312 4/15/2007 -
No code would be entered as this is the NOL year where the CB comes from
-
-
How to control the statute when the CB years have open ASED’s but are also covered by the NOL
Tax Period Statute Date Statute Code Comments 200012 12/31/2006 -
Statute date is entered because there is a valid 872 in the file for this year
-
Even though this year is covered by the CB only the open ASED is entered on ACDS
200112 CB200312 -
Open only on a carryback
200212 CB200312 -
Open only on a carryback
200312 4/15/2007 -
No code would be entered as this is the NOL year where the CB comes from
-
-
How to control statute when the NOL year is open on an 872A:
Tax Period Statute Date Statute Code Comments 200012 CB200312 -
Open only on a carryback
-
The YYYYMM identifies the year with the open statute
-
No statute date will be entered
-
Entering the date could lead one to believe the ASED is open for the entire case as above
200112 CB200312 -
Open only on a carryback
200212 CB200312 -
Open only on a carryback
200312 872-A -
872-A code entered on the NOL year as that is what is keeping the case year open
-
-
-
To ensure that a control is maintained on reference returns with the same name as the case being established, enter RFRTN in the statute code field. If there is a valid open statute date, it must also be entered in the statute date field. For reference returns with a name different from the case being established, a separate case summary card must be generated, linked to the key case.
-
On occasion, AIMS will reflect alpha codes (AA-ZZ) in the day field of the statute date, to identify a special reason for keeping the statute open. (See Document 6209, Section 12 for a complete listing.) These alpha codes must be converted to statute codes in ACDS.
-
See Exhibit 8.21.2–1 for a complete list of ACDS statute codes.
-
-
The BodCd is comprised of three specific fields that are each input separately. Those fields are:
-
PRIBUSCD (Primary Business Code) - 3 digits
-
SECBUSCD (Secondary Business Code) - 5 digits
-
EMPGRCD (Employee Group Type Code) - 4 digits
-
-
The three fields combined are also referred to as the AIMS Assignee Code for AIMS cases. The AIMS Assignee Code can be found on the AMDISA.
-
For AIMS cases input the 12 digit AIMS Assignee Code of the originating office in each of the specific fields.
-
For non-AIMS cases, determine and input the PRIBUSCD of the originating office only.
-
Currently, the BODCD, SOURCE and DO fields will be input to identify the source of our work. In the future, the SOURCE and DO fields on ACDS will be eliminated.
-
A three digit code to identify the source of the return. This code should remain constant throughout the appeal process. This is a required field. For AIMS cases, input the PBC of the originating office as shown on the AMDISA in the closing PBC field. For non-AIMS cases, the tables below are provided to assist you in determining the PRIBUSCD to input.
-
Digit 1 is the AIMS BOD CODE. The following is a list of valid codes to identify the source of work:
-
1 - Wage and Investment
-
2 - Small Business/Self Employed
-
3 - Large and Mid-Sized Business
-
4 - Tax Exempt/Government
-
-
Digits 2 and 3 are referred to as the "Industry-Area-Type-Code" .
-
SB/SE and W & I identifies "Area"
-
LMSB identifies "Industry"
-
TE/GE identifies "Area" or "Type" of case.
BOD Code 1 = W & I Area 101 = Hartford 102 = Greensboro 103 = New Orleans 104 = Indianapolis 105 = St. Louis 106 = Phoenix 107 = San Francisco 190 = Andover Campus 191 = Atlanta Campus 192 = Austin Campus 193 = Fresno Campus 194 = Kansas City Campus BOD Code 2 = SB/SE Area 201 = North-Atlantic 202 = Central 203 = South Atlantic 204 = Midwest 205 = Gulf States 206 = Western 207 = California 212 = Employment 213 = E & G 214 = Excise 215 = International 295 = Brookhaven Campus (BSC) 296 = Covington Campus (CSC) 297 = Memphis Campus (MSC) 298 = Ogden Campus (OSC) 299 = Philadelphia Campus (PSC) BOD Code 3 = LMSB Industry 301 = Financial Services Industry 302 = Natural Resources & Constructions Industry 303 = Communications, Technology & Media Industry 304 = Retailers, Food, Pharmaceuticals & Healthcare Industry 305 = Heavy Manufacturing &Transportation Industry 306 = Field Specialist 309 = Undetermined (invalid NAICS Code) BOD Code 4 = TE/GE Area or Type of Case 401 = Northeast Area EP/EO 402 = Mid-Atlantic Area EP/EO 403 = Great Lakes Area EP/EO 404 = Gulf Coast Area EP/EO 405 = Central Mountain Area EP/EO 406 = Pacific Coast Area EP/EO 410 = Program & Review Branch EP/EO 415 = Tax Exempt Bonds 416 = Federal/State/Local Governments 417 = Indian Tribal Governments -
-
A five digit code to further identify the source of the return. Input the SBC of the originating office as shown on the AMDISA. The SBC will not be updated from the prior code when a return is closed to Appeals. This field is not required for non-AIMS cases. See Document 6209 for additional information.
-
A four digit code to further identify the source of the return. Input the EGC of the originating office as shown on the AMDISA. The EGC will not be updated from the prior code when a return is closed to Appeals. This field is not required for non-AIMS cases. See Document 6209 for additional information.
-
Enter Y if a statutory notice was issued and the tax period was included.
-
Enter N if a statutory notice was not issued or the tax period was not included.
-
This item is used to record whether a payment was received by Appeals for the tax period being closed and the type of payment. It is a required entry for Closing Codes 03 through 19.
-
Enter the proposed deficiency or overassessment (rounded to whole dollars) for each tax period established.
-
The amount should reflect the NET amount of tax and credits (i.e., withholding, earned income, etc.) and should generally agree with Line 6, Page 2, of the AMDISA print ("Unagreed Amount Appealed/Petition" ).
-
In those instances where the AMDISA amount reflects only $1, refer to the RAR to determine the correct amount.
-
Claim amounts are not included in this item and are discussed in a subsequent section.
-
Where a partial agreement (assessment) has been secured by Compliance, only the net proposed deficiency should be entered. The case file should contain two Examination reports (Form 4549) — one for the AGREED issues and one for AGREED AND UNAGREED issues (referred to as UNAGREED below).
-
On cases where the special tax period modifiers are entered separately to control a different statute, follow procedures in (1) above — do not enter dollar amounts on the separate line.
-
The proposed penalty(s) for each tax period established.
-
The information can be obtained from various documents in the administrative file, i.e., revenue agent's report, etc. (round all amounts to the nearest whole dollar).
-
Generally, this item is completed at closing.
-
Appeals revised determination of tax liability, rounded to whole dollars, including any Appeals partial assessments.
-
Amount can be taken from the audit statement, statutory notice, 9120.
-
Penalty amounts excluded.
-
There are two special situations that determine the amount entered in revised dollars. They are as follows:
-
If the case is settled by Counsel, or it is tried, enter the total amount of NET tax and credits shown on the Tax Court Decision.
-
If the case is dismissed, enter the total amount of NET tax and credits shown on the statutory notice.
-
-
Generally, this item is completed at closing.
-
Enter Appeals results only. (Round all amounts to near whole dollar.)
-
The following claim fields reflect amounts for Revenue Base Protection (RBP).
-
RBP applies only if tax has been assessed and paid.
-
All other claim amounts are reflected in proposed tax/penalty fields.
-
Enter the amount of the claim considered by Compliance and subsequently disallowed. This amount can be verified on page 2 of the AMDISA.
-
Entered at closing, this is the amount of DDAMTCL disallowed by Appeals.