The following Reference Guide contains an alphabetical list of definitions and terms found on the AIMS database.

90-Day Letter - See IRM 4.8.9,Technical Services - Statutory Notices of Deficiency, for Notices of Deficiency issued by Area Offices, and IRM 4.10.10, Examination of Returns, Standard Paragraphs and Explanation of Adjustments. See IRM 4.19.21, Liability Determination - Clerical, for Campus procedures on 90-Day Letters.

3121Q Amount (3121Q-AMT) - Amount of FICA (Federal Insurance Contributions Act) adjustment made by issuing notice and demand (IRC 3121Q) to the business for employer’s share of FICA on unreported tips. The amount should be reported on the next return the taxpayer files. (P3-L10/A-CIS)

Abstract Code - The abstract code represents the 3-digit IRS number that is found on Form 720, Quarterly Federal Excise Tax Return. It is displayed on AIMS in the Activity Code field. When excise tax returns are examined and there is an adjustment to the amount reported under an abstract code, Item 15 on Form 5344 must be completed to update the Master File Abstract field. Each abstract code examined must be reflected in Item 404 on Form 5344. The code that is displayed on the AMDIS is the code used when the requisition was input and is not overlaid when a full database is received. See IRM 4.4.12.5.63. (L13-E37/P1-L7/SSIVL)

Account Receivable Dollar Inventory (ARDI) Code - Code used by Appeals and TE/GE to record the type of advance payment received for the tax period being closed. (P2-L11/SSIVL)

Activity Code (ACTY-CD) - A 3-digit code that categorizes classes of returns (referred to as the Abstract Code for Form 720). When establishing a return on AIMS, enter an estimated activity code on Form 5345-D, Examination Request - ERCS (Examination Returns Control System) Users. The opening record sent to AIMS from Master File will overlay the estimated activity code with the correct code. For Form 720 the activity code input on Form 5345-D will not be overlaid. The Activity Code generated by Master File should not be changed unless one of the exceptions to the rule below applies:

For a complete list of activity codes see Document 6036 (P1-L7/A-CIS/SSIVL).

Activity Indicator (ACT-IND) - If present, an update of some kind has been done on the AIMS module since the last weekly analysis and extract. This field is present on the AMS 7108 and 7109 tapes and is used by programs that use these tapes to identify accounts that were updated since the last weekly tape. After the weekly run the indicator is reset to zero. (P1-L21/SSIVL)

Adjusted Taxable Gifts (ADJ-TAXABLE-GIFTS) - This is the Adjusted Taxable Gifts amount from Form 706, U.S. Estate Tax Return. (/P2-L14/A-CIS/SSIVL)

Adjustment Amount - See Examination Adjustment Amount.

Aging of the AIMS database - The aging of the AIMS database occurs during the weekend of the monthly report extraction. The dates of the report extraction which are referred to as cycles, can be found in Document 6036 and Document 6209, Chapter 12. For an explanation of the criteria used to age records see the Codes/Procedures tab on the AIMS/ERCS website at: Aging Criteria of Records Closed on AIMS.

Aging Reason Code (AGING-RC) - A 2-digit code used to identify special cases on AIMS. Can be input/updated using IDRS CC AM424, AMSTU, AMCLSE, AMAXUE. For a list of aging reason codes see the Codes/Procedures tab on the AIMS/ERCS website at: Aging Reason Codes. (L16-E49/P1-L17/A-CIS/SSIVL)

Agreements - See IRM 4.4.12 for information on agreements.

AIMS Assignee Code (AAC) - The AAC is the coding mechanism that Examination uses to assign work. It is a 12 digit field made up of three parts. The first three digits represent the Primary Business Code (PBC). This identifies the operating division such as Appeals, LB&I, SB/SE, TE/GE, and W&I. The second five digits represent the Secondary Business Code (SBC) (P1-L10/A-CIS/SSIVL). The last 4 digits represent the Employee Group Code (EGC) (P1-L11/A-CIS/SSIVL). See Document 6036 for a complete list of PBC's and SBC's or visit the Contacts tab on the AIMS/ERCS web site at: AIMS/ERCS, Contacts.

AIMS/Exam-Results - See Exam Results

AIMS Freeze Code - A freeze code is used to prevent the update and/or closing of the AIMS module until the freeze code is removed. AIMS freeze codes are not displayed on Master File. They are only displayed on AIMS. The freeze code field displayed on the AMDISA is two spaces. A freeze code can be an alpha character, i.e., A, B, C, etc. or a one or two-digit number, i.e., 1, 2, 3, 10, 11, 12, etc. For a complete list of National and Local AIMS freeze codes, see the Contacts tab and then Freeze Code tab on the AIMS/ERCS website at: Freeze Codes. Additional instructions on AIMS freeze codes appear in IRM 4.4.34, AIMS Procedures and Processing Instructions, Updating/Correcting AIMS database. Instructions for Master File freeze codes can be found in Document 6209. (L12-E34/P1-L8/A-CIS/SSIVL)

AIMS Open Control Number (AIMS-OPEN-CTRL-NUM) - If no return is requested, an AIMS Open Control Number is not generated.
For Master File AIMS opening, the AIMS Open Control Number is a 12 digit computer generated number. Returns in Centralized Files and Scheduling are filed on the shelves in ascending AIMS control number sequence. The AIMS Open Control Number is displayed on CC AMDIS(A) and the Form 5546. (L4-E14/P1-L17/SSIVL)

AIMS Opening Source Code - See Opening Source Code.

AIMS Reports - See IRM 4.4.27.

Alpha Statute Codes - A two-digit alpha code located in the day portion of the ASED to indicate there are special circumstances surrounding the statute. If there are alpha codes (other than EE) on a skeletal record, when a full record comes down from Master File, the MM and YYYY portion of the ASED will be populated with the month and year from the Master File ASED. If the alpha code is EE, the DD portion of the ASED will also be populated with the Master File ASED. The Alpha Statute Codes can be updated using IDRS CC AMSTU and AMCLS. See IRM 25.6.23 for instructions on the use of Alpha Statute Codes. (L12-E33/P1-L3)

AMDIS(A) Screen Prints - Visit the AIMS/ERCS web site, Codes/Procedures tab at: AMDISA Screens for 2016.

Amended Return - Amended returns may be referred to Examination for consideration. All assessment (overassessment) documents are usually in the administrative file. However, the file must be checked to determine if a change in tax liability has previously been made as evidenced by a CP36, Duplicate Filing Condition, (TC 976/977) for IMF returns or CP193, Duplicate Filing Condition), for BMF returns, with transaction codes (TC) 290 or 291, or computer notices indicating an adjustment has been made. If these forms are not included and doubt exists, a transcript of the account should be secured. Once it has been determined that the adjustments in the amended return were not made, any necessary adjustments to refundable credits on individual or corporate returns, except estimated tax payments or credits, must be reflected in the examiner’s report.

Amended Return Amount - Form 5344, Item 415. See IRM 4.4.12.5.70.

(P3-L21/A-CIS/SSIVL)

Amount Claimed - See Claim Amount

Appeals Office Code (AOC) - A 3-digit code that is required when closing returns to Appeals as disposal code 07 (appealed/nondocketed) (AOC 1XX) or disposal code 11 (petitioned/docketed) (AOC 2XX). (P1-L12/A-CIS/SSIVL) For a list of AOCs, see Chapter 13 of Document 6209 at: Document 6209.

Applicable Credit Adjustment Amount (APPLICABLE-CREDIT-ADJ-AMT) - Formerly known as the Unified Credit Adjustment Amount. This amount is from Item 422 on Form 5344. Valid for MFT 51, 52, 53 and 54 if Disposal Code is 01. (P3-L10/A-CIS/SSIVL)

AMSOC Transfer Date (AMSOC-TRANSFER-DATE) - The date that the transfer was input (IDRS CC AMSOC, Disposal Code 30). (P1-L10/A-CIS/SSIVL)

Assessment Statute Expiration Date (ASED) - The date that the assessment statute expires. For Master File records, the ASED is sent from Master File to AIMS on the AIMS opening record. An X after the date indicates that the statute has been updated using CC AMSTU or CC AMCLSE. An R indicates a restricted consent. A U is used to remove the restricted consent indicator. If the statute date is input using CC AMSTU and the statute does not contain alpha codes and it does not match the current AIMS ASED, a TC 560 is generated with a blocking series of 775 and sent to Master File. If the TC 150 at Master File is a Substitute For Return (SFR), the TC 560 will post but it will not update the Master File ASED field. (L12-E33/P1-L3/A-CIS/SSIVL)

Asset Class Code - Code generated by Business Master File (BMF) used by AIMS to generate the Activity Code for corporate returns. Displayed on BMFOLR and AMDISA. (P2-L6/A-CIS/SSIVL)

Audit Category Codes/Audit Codes - Entered on tax returns by campus personnel. Some audit codes cause automatic AIMS openings while other audit codes are just displayed on the Form 5546 if a return is opened on AIMS. (L21-E64/P2-L6/A-CIS/SSIVL) See the IRMs listed below for audit codes on specific tax returns.

Form 1040, see IRM 3.11.3, Individual Income Tax Returns.

Form 1041, see IRM 3.11.14, Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT and 1041-N).

Form 1065, see IRM 3.11.15, Return of Partnership Income

Form 1120, see IRM 3.11.16, Corporate Income Tax Returns

Audit History Section - See Prior Examination Results

Bankruptcy Processing Procedures - If bankruptcy proceedings are against both Joint Return Deficiency taxpayers, research the Master File to ensure that transaction code (TC) 521 has been input to release the bankruptcy freeze. If the TC 521 has not been input and the taxpayer is still in bankruptcy, any assessment made could be illegal. If TC 521 is not present on the module, coordinate with the appropriate Bankruptcy Coordinators in Technical Services. A contact list for the bankruptcy coordinators can be found on the Technical Services website at: Bankruptcy - Exam Technical Services.

Barred Assessments - See Form 3999, Statute Expiration Report, and IRM 4.2.1.9, Statute Expiration Reports. To close out AIMS use Disposal Code 12 and $1 in Item 35, Manual Assessment Amount on Form 5344.

Bankruptcy Indicators - There are two fields on AIMS that identify taxpayers in bankruptcy. AIMS Freeze Codes U and X (appear on Page 1, Line 8) and Collectibility Indicator Code (1=Bankruptcy). (L7-E22/P1-L22/A-CIS/SSIVL)

Blocking Series - A 3 digit number required for all examined closures (P36-38 on Form 5344) that identifies the type of source document filed under the Document Locator Number (DLN). Master File uses the blocking series to determine whether to generate CP notices and change the control DLN indicated by an X after the DLN. See the Blocking Series chart under the Codes/Procedures tab on the AIMS/ERCS website at: Blocking Series.

Business Master File (BMF) - The file containing information about taxpayers business, estate, gift and trust returns and related documents.

"C" Corp Indicator - Indicates whether or not a module is part of an account which is classified as a C corporation. This indicator is necessary to inform the processing personnel that the taxpayer may be subject to 2% interest. (L23-/E71)

C-F-Ind - See Schedule C/F Indicator.

CAF Indicator (CAF-IND) - This indicator is displayed on AMDISA if there is a Power of Attorney on the Centralized Authorization File (CAF). The values are either present or not present. This file contains both taxpayer and representative records. Taxpayer records contain information about modules for which the taxpayer has delegated authority. The representative records contain name and address information for the representative. IDRS CC CFINK is used to access the CAF. (L3-E8/P1-L17/SSIVL)

Campus Codes or File Location Code (FLC) - The first two digits of the DLN represent the Campus Code or FLC. For a list of Campus Codes and FLCs see Chapter 4 of the Document 6209, Section 3, Campus and File Location Codes.

Case Assembly - See Exhibit 4.4.1-2

CAU - AMDISA - Displayed on AMDISA if the Potentially Dangerous Taxpayer Indicator per Master File is set to a 2. (L3-E11/P1-L1/SSIVL). See Potentially Dangerous Taxpayer for additional information.

Check Digit (CD) - A two letter code determined by the computer applying a mathematical formula to the TIN. The check digit can be found on the tax return label, the AIMS labels and Exam Charge-Out. The check digit ensures the correct TIN has been input and should always be used if available. (L2-E6/P1-L1)

CIC Indicator - A one digit code used to identify Coordinated Industry Cases. This indicator is set when a P is entered in the LB&I/CIC box on the Form 5345-D. The indicator can also be set after a case is opened on AIMS by entering an L on the CIC line of the Form 5349, Examination Correction Request. The literal CIC-CASE will be displayed on IDRS CC AMDISA if the indicator is set. (P1-L3/A-CIS/SSIVL)

Claim - Term used when taxpayer files a subsequent return requesting a refund or abatement of previously assessed tax.

Claim Amount - Dollar amount of claim for abatement or refund. (P1-L5/A-CIS/SSIVL)

Claim Date (CLAIM-DATE) - The claim date is generated when a claim amount is input. The Claim Date cannot be input when the case is established using IDRS CC AM424. The current date is generated. If IDRS CC AMAXU is used to input the Claim Amount, the current date is generated in the Claim Date field. This field cannot be corrected although the claim date is automatically deleted if the claim amount field is deleted. (P1-L5/A-CIS/SSIVL)

Claim Rejection Date (CLAIM-REJN-DT) - Date entered in Item 20 of Form 5344 and displayed on a Master File transcript next to the TC 300. The claim rejection date that is displayed on AIMS can be corrected using IDRS CC AMAXUE but the date at Master File cannot be corrected. (P3-L15/SSIVL)

Claim Time (CLAIM-HOURS) - Time entered in Item 23 of Form 5344. Claim time is only applicable if the taxpayer filed a claim for refund. Not applicable for audit reconsiderations or claims for abatement. (P3-L14/A-CIS/SSIVL)

Claim Type - From item 24 on the Form 5344, used to define the type of claim filed. See the Codes/Procedures tab on the AIMS/ERCS website for a list of claim types at: Claim Type, Form 5344-Item 24. (P3-L15/A-CIS/SSIVL)

Cleanup Date (CLEANUP-DT) - Periodically, fields on the AIMS database need to be updated. When a computer run is performed to update fields on AIMS, the date of the clean-up is stored on all records affected. (P2-L8/A-CIS)

Closing PBC (CLS-PBC) - The Primary Business Code of the area office or campus that received credit for the closure. The Closing PBC is the only area that can correct the AIMS database even if the case is now in Appeals. It is also the area that the computer will automatically default to if a case is returned from Appeals or reopened. See IRM 4.4.34, AIMS Procedures and Processing Instructions, Updating/Correcting the AIMS database, for procedures on correcting returns. (P1-L15/A-CIS/SSIVL)

Collectibility Indicator - Indicator retrieved from the Accounts Receivable Dollar Inventory (ARDI) System to be used in determining whether the Examination should be limited due to collectibility. (L7-E22/P1-L22/A-CIS/SSIVL)

Combat Zone Indicator - See IRM 4.10.8.2.7, Special Situations: Combat Zone for guidance on the examination of taxpayers that have been deployed to a Qualified Combat Zone. A combat zone indicator of 1 or 4 on AIMS means the TP is in a combat zone and the literal COMBAT ZONE PARTICIPANT will be displayed on AMDISA. A combat zone indicator of a 2 on AIMS means the TP is no longer in a combat zone and the literal IRC 7508 SUSPENSE LIFTED will be displayed on AMDISA. Master File will display a -C freeze visible on IDRS CC IMFOLE. For procedures on setting or releasing the Combat Zone Indicator see Exhibit 4.4.1-3. (P1-L18/A-CIS/SSIVL)

Consent Code - This field is used to denote that a change was made to the statute field on AIMS. It is also used to denote that a Form 872I or 872R was secured. Input on Line 1, Position 29 of IDRS CC AMSTU, (Line 1, Position 23 of IDRS CC AMSTUB). The I or R will be displayed on AIMS immediately after the ASED field. The entire ASED must be input when setting or removing the consent code. The consent code is not allowed if alpha codes EE are input in the ASED field or if the input ASED is the same as the ASED on the AMDISA. (P1-L3/A-CIS/SSIVL)

Control DLN - The Control DLN is identified by an X following the DLN and is displayed at the top of most IDRS command codes (i.e., IMFOL/BMFOL). The Control DLN reflects the location of the original return in files. Examination uses Blocking Series 000-099 and 600-699 to generate a control DLN. Appeals uses Blocking Series 700-799 to generate a control DLN. See the Blocking Series chart under the Codes/Procedures tab on the AIMS/ERCS website at (scroll down to Blocking Series): Blocking Series.

Conversion Date (CONVERSION-DT) - When fields on the AIMS base are converted from one code to another through a computer run, the conversion date is updated with the date of the run. (P2-L8/A-CIS/SSIVL)

Coordinated Industry Case (CIC) - The name given to the program that conducts the examination of large corporations that are pre-identified based on special selection criteria. See CIC Indicator.

Correspondence Received Date (CORR-RECD-DT) - Only valid with EGC 5XXX cases. (P1-L5/A-CIS/SSIVL)

Credit Carryforward Disallowed Amount (CR-CF-DISL) - Form 5344, Item 46. See IRM 4.4.12.5.55. (P3-L20/A-CIS/SSIVL)

Credit Type - Form 5344, Item 47. See the Codes/Procedures tab on the AIMS/ERCS website at: Credit Type, Form 5344, Item 47. Also see IRM 4.4.12.5.56. (P3-L20/A-CIS/SSIVL)

Criminal Restitution Code - Indicates whether criminal restitution has been assessed for this case. In a criminal tax case, the court can require a defendant to redress the losses he or she inflicted on the Federal Treasury by paying money (restitution) to the IRS. (P2-L16/ACIS/SSIVL)

Cross-Reference Document Locator Number (XREF-DLN) - is the DLN that is generated when IDRS CC AM424 is input. This number is replaced with an incomplete DLN that AIMS creates if a partial assessment is input and also when the record is closed. The incomplete DLN is sent to the end of day program as part of the TC 300 record. The DLN is completed by the end of day program and becomes the DLN of the TC 300/TC 421. This is the reason why the AIMS DLN will not match the DLN that posts to Master File. (P1-L15/SSIVL)

Cross-Reference TIN (XREF-TIN) - A field input using IDRS CC AM424. The cross reference TIN (Taxpayer Identification Number) is used to relate one return with another. (P2-L13/A-CIS/SSIVL)

Currently not Collectible - See Collectibility Indicator

DAS-Score - The Master File DAS score assigned to an LB&I return based on a mathematical formula. (P1-L6/A-CIS/SSIVL)

Deceased Spouse Unused Exemption (DSUE) Amount - This field contains the deceased spouse unused exemption amount as determined from the audit of a gift tax return Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. (P3-L11/A-CIS/SSIVL)

Deleting AIMS databases - See IRM 4.4.21, AIMS Procedures and Processing Instructions, Non-Examined Closings and Deleting AIMS Records.

Delinquent Return Amount - Form 5344, Item 414. See IRM 4.4.12.5.69. (P3-L21/A-CIS/SSIVL)

Delinquent Return Code (DELQ-RET-CD) - A one digit code entered from Item 37 on Form 5344 used to identify delinquent returns that have been secured by Examination and forwarded to the campus for processing. This code must not be used if the delinquent return is incorporated into the examination. See IRM 4.4.12.5.46. (P3-L10/A-CIS/SSIVL)

Delinquent Return Indicator (DELQ-RET-IND) - An indicator on AIMS that is set when the delinquent return indicator is set at Master File. If this indicator is set, the delinquency penalty must be addressed if you are attempting to close the case with an adjustment. (L28-E93/P1-L16/A-CIS/SSIVL)

DIF Score (DIF-SCORE) - The Discriminant Index File score assigned to a return based on the calculation of a mathematical formula used to determine the audit potential of a return. (L23-E72/P1-L6/A-CIS/SSIVL)

DIF Formula - A computerized categorization of returns used by Examination in the selection process.

DIF Formula Score (DIF-FORM-CD) - A field containing the DIF Formula used to calculate the DIF score. (L22-E69/P1-L6/A-CIS/SSIVL)

DIF/DAS Reason Code (DIF/DAS-RSN-CD) - Referred to as the RST code on the IMF opening record sent from Master File. See Exhibit 4.4.1-4. (L12-E36/P1-L6/A-CIS/SSIVL)

DIF Regular Return - A return which receives a DIF score above the minimum cutoff and is not a DIF special return.

DIF Selection Codes (DIF-SEL) - (Also referred to as DIF Reason Code or Audit Category Codes) These codes are determined by Master File using blocking series, asset values, etc. They are used on the DIF file to identify the type of return. Therefore, when a DIF order is placed for a certain type of tax form i.e. Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, the system knows to kick-out returns with a DIF Selection Code of Q. (L12-E36)

DIF Special Return - A return containing identifiable characteristics which must be delivered for screening or classification regardless of DIF score. These codes are identified by the Audit Code that is entered by Code and Edit personnel when the return is filed.

Disaster Indicator (DIS-IND) - Master File will set a freeze code on the taxpayer’s module if the taxpayer is determined to be in a disaster area. See IRM 25.16.1, Disaster Assistance and Emergency Relief - Program Guidelines, for more information on disaster procedures. (P1-L7/A-CIS/SSIVL)

Disclosure Codes - Under agreements with the various states the IRS will disclose information. The Disclosure Code, Item 39 on Form 5344 is not required to be completed for income tax cases that use Report Generation Software (RGS). This information is part of the EOAD (Examination Operational Automation Database) data that is captured on all RGS LAN 1040, 1120, 1120S and 1065 returns, therefore, it is not necessary to enter it on Form 5344. However, non-income tax examinations (Employment, Excise, Estate, etc.) are not providing EOAD data and therefore, the disclosure code is required to be entered on Form 5344. For complete instructions and a list of the state disclosure codes used to update AIMS see IRM 4.10.16, Examination of Returns - Examination Operational Automation Database (EOAD).

Discriminant Index File - See DIF

Disposal Code (DISP-CD) - A two digit code input from Item 13, Form 5344 or corrected using Item 13, Form 5349. The disposal code identifies the type of closing. Prior year disposal codes appear on Form 5546. The Exam Disposal Code will remain on AIMS even if Appeals subsequently closes the case. Input with IDRS CC AMCLSE/AMSOC/AM424D and AMAXU. For a list of disposal codes and their definition see the Codes/Procedures tab on the AIMS/ERCS website at: Disposal codes. Examination disposal codes are also listed in Section 12 of Document 6209 and in Document 6036. (L18/19-E55-58/P1-L15/A-CIS/SSIVL).

Disposal Code Date - Date the return was closed through IDRS CC AMCLSE. If the transaction (i.e., TC 30X) goes unpostable, reflects the date IDRS CC AMCLSU is input to correct the unpostable situation.

(P1-L15/A-CIS/SSIVL)

Document Code (DOC Code) - The code which identifies the specific type of return or document that was filed or processed. The document code is the fourth and fifth digits of the DLN. Document Codes for transactions input through AIMS are 47 (IDRS CCs AMCLS/AMSOC) and 77 (IDRS CCs AM424/AMSTU); Document Code 51 reflects quick assessments.

Document Locator Number (DLN) - A fourteen digit number by which returns can be stored and associated. (L2-E7)
An explanation of the DLN can be found in Section 4, of Document 6209.

Dummy TIN - For information on Dummy TINs see IRM 4.4.12.5.5.1.

Earned Income Tax Credit Project Code Indicator (EITC-PROJECT-CD-IND) - Indicates whether the special project code on the return is related to the EITC program. (P2-L6)

Electronic Prints - Generally, examinations are conducted using either the original return or some type of electronic print. Electronic prints include but are not limited to the following: RTVUE, BRTVU,CDE (Compliance Data Environment) print, ELF (an ELF return can be secured using IDRS CC TRDBV), IMFOL, BMFOL, TXMOD, or TRPRT. A TRPRT is used to request a graphical (form image) of an electronically filed tax return. The print contains original taxpayer submitted data only. There are no corrections or processing codes. In essence, it creates a tax form out of electronically filed data. TRDBV prints should not be given to the taxpayer. If a print is to be given to the taxpayer, use IDRS CC RTFTP.

Electronically Filed Returns (ELF) - Examination personnel should follow normal requisition and closing procedures, even though the return was electronically filed. (Regular prints or Graphic Electronic Prints (GEL) must be closed using an electronic print blocking series.) Electronic returns are identified by the first two digits of the Document Locator Number (DLN) . Refer to Section 4 of Document 6209 .

Employee Group Code (EGC) - A four digit code used to identify groups in Examination. The group code is added to the AIMS database when a case is requisitioned on AIMS. It can be corrected using Form 5348, Examination Update, on open cases and Form 5349, Examination Correction Request, on cases in Status Code 8X or 90. For a complete listing of EGC definitions see the Codes/Procedures tab on the AIMS/ERCS website at: Employee Group Code Definitions. (L13-E39/P1-L11/A-CIS/SSIVL)

Employee Group Code Date (EGC/DT) - Reflects the current Employee Group Code and the date the record was updated to the current EGC. (P1-L11/SSIVL)

Employer Identification Number (EIN) - The nine digit number with a format XX-XXXXXXX, used to identify business taxpayers on the Business Master File (BMF).

Enforcement Revenue Information System (ERIS) - In order to assess the success of the major enforcement programs within the IRS, the service has implemented an enforcement revenue information system. ERIS is an umbrella management information system that collects data from existing data sources on a regular basis to track enforcement actions from the start of an examination through collection. AIMS is the data source that Examination is using to provide the required data to ERIS. See LB&I Operations Planning and Support - ERIS for more information.

Entity Module - The portion of the Master File record which contains basic taxpayer information. It contains name, address, SSN or EIN, name control, filing requirements, location codes, fiscal period, etc. IMF also includes marital status, spouses name, SSN etc.

Erroneous Refunds - See IRM 21.4.5, Erroneous Refunds.

Estimated Tax Indicator (EST-TX-IND) - This indicator is set when Master File notifies AIMS that the taxpayer has paid the estimated tax penalty. If Exam adjusts withholding, this indicator will block the adjustments if a TC 17X, or Priority Code 8 is not present. (P2-L12/SSIVL)

Examination Adjustment Amount (EXAM-ADJ-AMT) - For nontaxable returns it is the net increase or decrease in ordinary net income-loss. Amount from Item 34, Form 5344. See IRM 4.4.12.5.43. (P3-L7/A-CIS/SSIVL)

Examination Claim Amount Disallowed (EXAM-CLAIM-AMT-DISALLOWED) - The amount input from Item 22, Form 5344 that represents the dollars protected from leaving the Treasury. Must only be used if the claim is a claim for REFUND. See IRM 4.4.12.5.35. (P3-L14/A-CIS/SSIVL)

Examination Cumulative Assessment Amount (EXAM-CUM-ASSMNT-AMT) - A computer generated cumulative amount of assessments made through AIMS by Examination. This amount includes all partial assessments made during the examination plus the final assessment. This amount also includes all Item 12 and 15 entries from Form 5344 that are to be included in Exam Results. (P3-L4/SSIVL)

Examination Cycle Time - For Inventory cases, Exam Cycle Time is from the Exam Start Date until the monthly cut off. For accomplishment cases, Exam Cycle Time is from the Exam Start Date until the Disposal Code Date.

Examination NAICS Code (EXAM-NAICS-CD) - See NAICS code.

Examination Results (AIMS/EXAM-RESULTS) - A computer generated total of Examinations' recommended tax adjusted by credits that are input from the following item numbers on Form 5344:

Exam results do not include TC 290s, amended returns filed with the campus, Doc Code 51 TC 29X manual/quick assessments. Do not include TC 290s in any of the fields mentioned above. See Amended Return Amount for more information on Exam getting credit when a taxpayer submits an amended return as a result of an examination. (P3-L8/SSIVL)

Forms 1041/1065/1120S. When Form 1041, U.S. Income Tax Return for Estates & Trusts, Form 1065, U.S. Return of Partnership Income, and Form 1120S, U.S. Income Tax Return for an S Corporation, returns are examined, the examination results are based on the type of adjustment that has been determined:

Examination Return Charge-Out - See Form 5546, Examination Return Charge-Out Sheet.

Examination Start Code (EXAM-START-CD) - Indicates whether an Exam case has been extracted as a current month start and whether it is actually a current month or prior month start. This field is necessary because we do not recognize a record that is a skeletal record as a start until it is changed to a full record. (P1-L4/A-CIS/SSIVL)

Examination Start Date (EXAM-START-DT) - The Exam Start Date is the date that an EGC 1XXX or 2XXX case is updated to a status code 12-39; for EGC 5XXX the date the case is updated to a status code 10-39. The Exam Start Date is also set if not present when IDRS CC AMCLSE is input if the disposal code is NOT 34. (P1-L4/A-CIS/SSIVL)

Examination Technique Code (EXAM-TECH-CD) - Identifies the type of examination conducted. It is from Item 30 of Form 5344 and is required for all examined returns. No entry is made for surveyed claims. (P3-L12/A-CIS/SSIVL) Valid entries are:

Examiner’s Grade (EXAM-GR) - This field represents the numbers entered in Item 31, Form 5344. It should reflect the grade of the examiner who closed the case. This entry is required for area examinations only. For Campus Examination , this entry is not required and the system will default to a Grade 07 if Item 31 is not completed. (P3-L12/A-CIS/SSIVL) Valid grades are:

Examiner’s Time (EXAM-TIME) - This field represents the amount entered in Item 28, Form 5344. Since examining officers can report sick leave, annual leave, etc. in quarter hours, the Examiner's Time field must also allow reporting in quarter hours. If EGC is 1XXX or 2XXX, the first 5 digits of the field represent whole hours. The last digit of the time field must be 0 = 0 minutes, 3 = 15 minutes, 5 = 30 minutes, or 7 = 45 minutes. If the EGC is 5XXX, the first 5 digits of the field represent whole hours. The last digit of the time field must be 1-9. See IRM 4.4.12.5.38. (P3-L12/A-CIS/SSIVL)

Excise Tax Returns - See IRM 4.4.10, AIMS Procedures and Processing Instructions, Employment/Excise Tax Adjustments and IRM 4.4.12.5.63.

Extended Fiscal Year - The extended fiscal year ends after the November Reports Monthly Cycle. This allows for a correction of data on cases closed in the prior fiscal year to be re-extracted and included in the prior fiscal year tables. Exam results for cases closed in the prior fiscal year that are put back into inventory within the extended fiscal year are removed from the prior fiscal year tables.

Extract Cycle - For closings, the month and year when a record was originally extracted for reports. For openings, the month and year of the current processing cycle. Displayed on Tables 10.1b, 15 and 16.

F0, F1, F2, F4, F5, F6 Record - See Record Type Code.

Fax Agreement Indicator - If an agreement is received by fax, a 1 is entered in Item 416 on the Form 5344. This field is only valid if the EGC is 5XXX and the Disposal Code is 03, 04, 08 and 09. See IRM 4.4.12..5.71. (P3-L17/A-CIS/SSIVL)

File Year - Reflects the year that the return was numbered. The 14th digit of the DLN will show the calendar year the document was numbered. This means that every 10 years the same DLN can be reused.

Foreign Return Indicator (FRGN-RET-IND) - This indicator is set on AIMS when the Foreign Indicator Code on Master File is set. For IMF, this means a positive response was entered to the question on Schedule B of Form 1040, U.S. Individual Income Tax Return, about the existence of a Foreign Bank Account or Foreign Trust. For BMF, this means a company is doing business in a foreign country (Audit Code 2 on Form 1120) or a taxpayer has a foreign bank account (certain exam codes on Form 1120, Form 1041 or Form 1065). (L21-E63/P1-L22/A-CIS/SSIVL)

Form 5546, Examination Return Charge-Out - Generates at the same time a full record is created on AIMS as a result of IDRS CC AM424 if the Return Requisition Indicator is blank or 1 and for all automatic openings such as Source Code 01 or DIF requests. The Form 5546 is generated at the filing campus if the return is NOT ELF or MeF. For ELF and MeF the Form 5546 is generated at the opening campus. The form is used by Files to pull the return and also contains pertinent information used by the examining officer. The Form 5546 should be attached to the return when the case is closed. If a Form 5546 is received for a return that has already closed out of Examination, it should be destroyed.

Form 10904, Request for Record Deletion from AIMS - See IRM 4.4.21, AIMS Procedures and Processing Instructions, Non-Examined Closings/Deleting AIMS Records.

Form Number - For a list of tax forms that are valid on AIMS see the Codes/Procedures tab on the AIMS/ERCS website at: Tax Forms Valid on AIMS

Fraud Condition Code (FRAUD-COND-CD) - An indicator input from Item 38, Form 5344 used to identify cases in which the fraud penalty was asserted. The presence of this indicator will cause examination statistics to be reflected under the fraud portion of the Examination tables. See IRM 4.4.12.5.47. (P3-L11/A-CIS/SSIVL)

Freeze Codes - See AIMS Freeze Code or Master File Freeze Code.

Fully Established AIMS Account (FO Records) - Once a TC 424 posts to Master File and is matched, Master File sends an opening record back to AIMS which is when the account becomes fully established. AIMS then sends a TC 420 back to Master File. Non-Master File accounts, are fully established as soon as the AIMS request is successfully input.

FUTA State Code - T = tax followed by 2 digit state code; or W = wages followed by 2 digit state code. See IRM 4.4.12.5.24.3.

Grade of Case (GR-CASE) - A four digit field input from Item 32, Form 5344 used to reflect the grade level of difficulty of an examination. If a + is displayed on line 11 of the AMDISA after the grade of case, it signifies that an R, the related return indicator, was input. See Document 6036 or IRM 1.4.40 for the list of valid codes. (P3-L11/A-CIS)

Gross Estate Amount - This is the gross estate amount from the Form 706, U.S. Estate Tax Return. (P2-L14/A-CIS/SSIVL)

Identity Theft Indicator (ID-THEFT-50X-CD and ID-THEFT 52X-CD) - The ID Theft Indicator on AIMS will be populated with the same ID Theft IND on ENMOD. The indicator will be added to AIMS opening records and will be displayed on the charge-out. Any time the ID Theft Indicator changes on Master File, the change will be added to the weekly update report. The ID Theft indicators will appear on the taxpayer’s module as an action code (AC) along with TC 971. The action codes are: 501, 504, 505 or 506 (ID-THEFT-50X-CD) and 522, 523, 524 or 525 (ID-THEFT-52X-CD). For example, if a TC 971 AC 504 is on the taxpayer’s module, the AMDISA will show ID-THEFT-50X-CD<02. For a definition of the TC 971 50X and TC 971 52X action codes see Document 6209, chapter 8. Examination personnel can reference IRM 4.10.27, Examination of Returns, Identity Theft Case Processing for Field Examiners for additional information. (L17-E53, L18-E57/P2-L15/A-CIS/SSIVL)

IMF Issue Code - All individual returns closed as a no-change, require entry of an IMF issue code to allow AIMS to record the issues considered during the examination and no-changed. The information is sent to Master File and also captured by EOAD. You can review this information using IDRS CC IMFOLZ/BMFOLZ. If a subsequent return is open on AIMS, the Form 5546 will display the IMF Issue Codes. This will allow classifiers to consider the issues that were no-changed in the prior examination when determining whether the return currently under consideration should be selected for examination. This process reduces unnecessary taxpayer contacts and prevents repetitive examination of the same issue. See IRM 4.4.12.5.49 for more information and IRM 4.10.16-1, Examination Operational Automation Database (EOAD). You can find the most current list of IMF Issue Codes at the AIMS website under the Codes/Procedures tab at: No-Change Issue Codes - IMF Issue Codes.

IRS Employee Code - AIMS - This indicator is automatically set to an E when a case is opened on AIMS if the Master File IRS Employee Indicator is set. An indicator of an E will prevent the case from closing. The indicator is changed to a C by CCP (or Technical Services if an unagreed case) when they determine that all the necessary information has been sent to the IRS Employee Audit Coordinator and the case is ready to be closed. If the indicator was set incorrectly, the indicator can be removed by inputting an R on Form 5349, for item 419. (P1-L18/A-CIS/SSIVL)

IRS Employee - Master File (MF/IRS EMP) - If the primary taxpayer is an IRS employee, the indicator of a 1 will be set and MF/IRS EMP-PRIMRY SSN will be displayed on AMDISA. If the secondary taxpayer is an IRS employee, the indicator of a 2 will be set and MF/IRS EMP-SECOND SSN will be displayed on AMDISA. If both taxpayers are IRS employees, the indicator of a 3 will be set and MF/IRS EMP-BOTH TPS will be displayed on AMDISA. (P1-L18/A-CIS/SSIVL)

Individual Master File (IMF) - The file containing information about taxpayers individual returns and related documents.

Informant Claim Indicator (ICE-IND) - The ICE Indicator of 1 is placed on a case using IDRS CC AM424, AMNON or AMSTU and prevents the closure of the case (Status Code 8X or 90) before the ICE Coordinator has the necessary information from the case file. The ICE Indicator should only be set and removed by the Informant's Claim Coordinator located at the Ogden campus. Additional ICE indicator values are 2 which means ready for closing and 3 which means ready for closure to Appeals. The ICE Indicator can only be changed to a 2 or a 3 by the ICE Coordinator in Ogden. The Examination group, Technical Services or Appeals must contact the ICE Coordinator to request the Informant’s Claim Indicator be changed to a 2 or 3 before the return can be closed to CCP or Appeals. The indicator is not on ERCS but is on the AMDISA, A-CIS, and SSIVL. The ICE Coordinator's name and number can be located under the Contacts tab on the AIMS/ERCS website at: Area and Campus Program Contacts. . (P1-L18/A-CIS/SSIVL)

Injured Spouse Cases - Injured spouse claims, if filed with the campus, are worked in the Accounts Management area even if a TC 420 is present. Accounts Management will secure a copy of the return from Examination or contact the taxpayer for a copy if not readily available in Exam. See IRM 21.4.6, Refund Inquiries, Refund Offsets Procedures.

Innocent Spouse Cases - All procedures for innocent spouse cases can be found in IRM 25.15, Relief from Joint and Several Liability.

Inspected Return (INSP-RETURN: ACCEPTED) - Present if a TC 971 Action Code 072 is input indicating that the return was inspected as part of a package audit and accepted as filed. If the return is already open on AIMS, an AIMS Weekly Update Report, Condition Code 14 or 17, will be generated when the TC 971 AC 072 posts to Master File. If the return is opened on AIMS after the TC 971 posts, the literal INSP-RET-ACCEPTED will appear on the Form 5546 and AMDISA. (L11-E31/P1-L21)

Installment Agreement Codes - A one digit code required on all examined cases to identify whether an installment agreement was received. For more information see IRM 4.10.7 and IRM 4.20.4. (P3-L18/A-CIS/SSIVL)

Integrated Data Retrieval System (IDRS) - A transaction oriented computer system at each campus that provides a history of activity for taxpayer accounts.

International Examiner’s Time (INTERNATL-EXAM-TIME) - Entered in Item 402 on Form 5344 as a percentage of the total examination time entered in Item 28 that is attributable to the international examiner. See IRM 4.4.12.5.61. (P3-L12/A-CIS/SSIVL)

International Exam Results (INTERNATL-EXAM-RESULTS) - Entered in Item 403 on Form 5344 as a percentage of the total examination results that are attributable to the international examiner. See IRM 4.4.12.5.62. (P3-L7/A-CIS/SSIVL)

Invalid Segment - An * after an SSN identifies an account that resides on the invalid segment of the Master File. The invalid segment contains accounts in which the SSN and name combinations do not match the Social Security Administration (SSA) records. Even though you may send a TC424 to Master File with an *, if the SSN is valid on the DM1 tape, Master File will send the TC 424 to the valid segment.

Inventory Validation List (IVL) - The IVL (which is extracted using the Statistical Sampling Inventory Validation List (SSIVL) program) is a list of accounts currently on the AIMS database. The purpose of inventory validation is to maintain the integrity and accuracy of AIMS inventory. Procedures on conducting an inventory validation are contained in IRM 4.4.16, AIMS Procedures and Processing Instructions, Inventory Control.

Jeopardy Assessments - Jeopardy assessments are made in situations where prior to the assessment of a deficiency, it is determined that collection of such deficiency would be endangered if regular assessment and collection procedures are followed. See IRM 4.4.17, AIMS Procedures and Processing Instructions, Jeopardy Assessments/Termination Assessments/Transferor-Transferee Assessments, for procedures.

Joint Investigation Code (JT-INVSTGTN-CD) - This code is set when a Return Condition Indicator of a 1 is entered when the case is established on AIMS as an NMF account using IDRS CC AMNON. The code indicates a return is under the control of the Examination and Criminal Investigation functions. (P1-L5/SSIVL)

Julian Date - On the AMDISA it reflects the current date. (For example: January 6, 2016 =2016006) . (P-ALL-L2)

Labels - The labels are used on the AIMS forms to requisition, update, close and correct accounts. The file labels are used to identify returns in various files and for group control cards. The address labels are used in correspondence with the taxpayer. The address labels do not contain the TIN to prevent unauthorized disclosure if used on an envelope. Status labels are used when requesting updates.

Last Amount Put in Cumulative Assessment (LAST-AMT-PUT-IN-CUM) - The net amount of the last tax, and credits entered in Item 12 and/or Item 15 on the Form 5344. When IDRS CC AMCLSU-LE is input, this amount is subtracted from the Exam Cum Assmnt Amt field. (P3-L3/SSIVL).

LIN Link (LIN-LNK) - LB&I Imaged returns. (P1-L6/A-CIS/SSIVL)

Manual Assessment Amount (MAN-ASSMMT-AMT) - This field represents the amount entered in Item 35, Form 5344. This amount must be the total of all manual or quick assessments that Examination requested for the current audit. The amount entered should be the net of tax, adjusted by prepayment credits that are entered on Form 2859, Request for Quick or Prompt Assessment. DO NOT include TC 290's, interest, or penalties when calculating the manual assessment amount. This field can be corrected using IDRS CC AMAXU on Form 5349. See IRM 4.4.12.5.44. (P3-L5/A-CIS/SSIVL)

Manual Refund - See IRM 4.4.19, AIMS Procedures and Processing Instructions, Manual Refunds.

Master File (MF) - A computer record containing information about taxpayers filing of returns and related documents for both individual tax returns (IMF) and business tax returns (BMF). The Master File contains information on the current year plus all years that have had activity within the two previous years. In addition, Master File maintains retention register files on taxpayers for two additional years. (Note: older tax return data (with less information than current year cases) is maintained on microfilm for an indefinite period of time)

Master File Freeze Codes - Instructions for Master File freeze codes can be found in Document 6209, Chapter 8A, Section 4.

Master File Tax Code (MFT) - The MFT code reduces the numerous tax form numbers to two digits. For a list of tax forms and MFT codes see Document 6209, Chapter 2. For a list of tax forms valid on AIMS see the Codes/Procedures tab on the AIMS/ERCS website at: Tax Forms Valid on AIMS. (L2-E2/ALL-L1/A-CIS/SSIVL)

Master File Transaction Code (MF-TC) - A field on AIMS which is updated when certain Master File Transaction Codes that may impact the examination post to the Master File. Certain transaction codes require special actions before the closing can be input. An AIMS Weekly Update Report is also generated when these transaction codes post or are released. (P1-L7/SSIVL)

Missing Returns - See IRM 4.4.21, AIMS Procedures and Processing Instructions, Non-Examined Closures and Deleting AIMS Records.

Multiple Return (Tax period) Examinations - In multiple return examinations, the majority of the workpapers are filed with the latest deficiency tax period. To identify the location of the workpapers, TC 971, Action Code 057 was activated. This action code must be input if the work papers are not filed behind the refile DLN of the case being closed. This TC 971 will not create an A freeze at Master File. This will also cause the return to appear on the CSED listing which prevents the returns from being destroyed prematurely.
Example 1: Tax periods 2001212, 2001312 and 2001412 were examined. 2001212 and 2001312 resulted in deficiencies, 2001412 was no changed. Copies of the RAR and 90-Day letter are filed with each tax period but the workpapers are filed with the 2001312 return (the latest deficiency tax period). The field group examiner must prepare Form 3177, Notice of Entry for Action on Master File, for the 201312 tax period and include the form in the 201312 case file for input by CCP. In addition check the box for "Form 3177" on Form 3198, Special Handling Notice for Examination Case Processing, in the "Forms Enclosed" section on page 1. This will alert anyone trying to locate the workpapers for these years, that they are filed with the 2001312 tax period.
Example 2: A Form 1065 and a related Form 1040 for 2001312 is examined resulting in a deficiency for the Form 1040. All the workpapers are filed with the Form 1040. The field group examiner must prepare Form 3177 for the 201312 MFT 30 (Form 1040 ) module and include the form in the 201312 MFT 30 case file for input by CCP. In addition check the box for "Form 3177" on the Form 3198 in the "Forms Enclosed" section on page 1. This will alert anyone trying to locate the workpapers for the Form 1065 examination, that they are filed with the 2001312 Form 1040.

NAICS Code - The North American Industry Classification Code. For MFT's 02, 06 and 30 NAICS codes are valid for tax periods 199812 and subsequent. For other MFT codes, they are valid for all tax periods. See the Codes/Procedures tab on the AIMS/ERCS website at: NAICS Codes for AIMS and ERCS. Valid for MFT's 01, 02, 04, 06, 10, 11, 14, 16, or 30. Can be input in Item 19 on the Form 5344 if the NAICS code is incorrect or Form 5349. If the NAICS code is updated, it will appear on IMFOLA/BMFOLA after the literal REF#: 410 and on TXMODA after the literal REF-CHG-DTA<. (L24-P75/P2-L9A-CIS/SSIVL)

Name Control (NM-CTRL) - For individuals, it is the first four letters of the taxpayers last name. For businesses, it is the first four letters of the business name. The name control is used to check master file to ensure that the TIN corresponds with the proper taxpayer. The name control appears on the labels and charge-out. (L2-E6/ALL-L1/A-CIS)

Name Line Year (NM-LN-YR) - The year that the name line at Master File entity was updated. A module cannot be established on AIMS unless the name line year at Master File is equal to or prior to the tax period being established. (L5-E16/P1-L19)

No-Change Issue Codes - This field has been renamed IMF Issue Codes. See IMF Issue Code.

NOL Carryforward Disallowed Amount (NOL-CF-DISL) - Form 5344, Item 44. See IRM 4.4.12.5.53. P3-L20/A-CIS/SSIVL)

NOL Indicator (NOL-IND) - Form 5344, Item 45. See IRM 4.4.12.5.54. (P3-L20/A-CIS/SSIVL)

Non-Assessed Closures Listing (NACL) - Generated weekly and lists cases that are in Status Code 90 on AIMS with a TC 300 Indicator set to a 5. See IRM 4.4.27.

Non-Examined - Accepting a tax return as filed during the initial screening or classification. IDRS CC AMSOC is used to close the return off the AIMS system. See IRM 4.4.21.

Non-Filer - Certain source codes and project codes identify a record as a non-filer. A-CIS is used to track various non-filer initiatives. See IRM 4.4.9, AIMS Procedures and Processing Instructions, Delinquent and Substitute for Return Processing and IRM 4.12.1, Non-Filed Returns.

Non-Master File (NMF) - Non-Master File is a manual accounting system controlling certain types of returns that are not processed through the computer system to Master File. Research can be conducted on NMF account using ANMF (Automated Non-Master File). Recordation of adjustments, billing of assessments and refunds of overassessments are performed manually by the campus. A non-master file account established on AIMS is not subject to many of the same computer checks as a master file account. A non-master file account can be established on AIMS with incorrect information because the account information is not compared to a computer file, such as is with Master File, or the manual ledger account cards at the campus. When establishing a non-master file AIMS record, you should ensure the taxpayer and tax account information is correct. Form 5345-D and Form 5354, Examination Request Non-Master File, are used to establish NMF AIMS control. The IDRS command code is AMNON. See IRM 4.4.22, AIMS Procedures and Processing Instructions, Non-Master File (NMF) Processing.(ALL-L1)

Non-Taxable Return - Activity Codes 224, 287-290, 480-483, 489, 497, 498 and 992 (Forms 1041, 1065 and 1120S) are categorized as non-taxable returns. AIMS will not allow an assessment to be input on a non-taxable return. If an assessment is required, you must change the activity code to a taxable Form 1041 (activity code 496), 1065 (activity code 473) or 1120S (activity code 202).

Notice of Beginning of Administrative Proceeding (NBAP) LTR-DT - Date the NBAP letter was issued for examination of a TEFRA Partnership Return on PCS. (P2-L3/A-CIS/SSIVL)

Offers in Compromise (OIC) - Examination has responsibility over all OIC Doubt as to Liability cases. They are to be controlled on AIMS/ERCS using Source Code 73 (do not update to Source Code 73 if case is already controlled on ERCS/AIMS with another Source Code), Project Code 0264, and AIMS freeze code 8. For more information see IRM 4.18.2, Exam Offer-In-Compromise - Doubt as to Liability Offers.
A TC 480 indicates that there is an offer-in-compromise pending. An examiner must review the AMDISA or Master File to determine whether an OIC has been filed. While the OIC is pending, the ASED at master file will be blank, however AIMS will still reflect the ASED. The TC 48X will be displayed in the MF-TC field of the AMDISA. (P1-L7/SSIVL)
A TC 780 indicates that there is an accepted offer-in-compromise. AIMS will block the input of an assessment if there is a TC 780 posted to Master File. The TC 78X will be displayed in the MF-TC field of the AMDISA. (P1-L7/SSIVL)

Opening Creation Date (OPNG-CRTN-DT) - For skeletal records, it represents the date the AM424 was input. When a skeletal record becomes a full record, the date is reset to the date that AIMS received the opening record. For records that open as full records (DIF, Automatics, etc.) it is the date the full record was opened on AIMS. (P1-L3/A-CIS/SSIVL)

Opening Source Code (AIMS-OPENING-SOURCE-CD) - Represents the source code used when the AIMS base was created. (P2-L3/A-CIS/SSIVL)

Partial-Agrmt-Ind - Set if an assessment was input using IDRS CC AMCLSF - used if the assessment is not the final assessment. (P1-L9/A-CIS/SSIVL)

Partnership Control System (PCS) - A real-time system used to link and control flow-through returns and their investors. It interfaces with AIMS and Master File. PCS is used to control returns subject to TEFRA examination procedures; controls TEFRA statutes; generates required statutory correspondence for TEFRA investors as well as other notices and letters pertinent to the program.

Partnership Control System One Year Assessment Date (PCS-1-YR-ASSESS-DT) - An indicator set by PCS to display as 11111111 when set. (P2-L18/SSIVL)

Partnership Control System One Year Assessment Closing Code (PCS-1-YR-ASSESS-CLOSING-CD) - Indicates what method was used to close a case on the Partnership Control System. (P2-L18/SSIVL)

Partnership Investor Control File Code (PICF-CD) - Codes used on the PCS system to identify the type of PCS controls on a case. Contact the TEFRA Coordinator in either the Brookhaven Campus (PBC 295) or Ogden Campus (PBC 298/398) for more information on releasing PICF codes. The TEFRA Coordinators can be found on the Contacts tab on the AIMS/ERCS website under the Area and Campus Program Contacts at: Area and Campus Program Contacts.(L4-E16/P2-L17/A-CIS/SSIVL)

Payment Codes - A one digit code required to be entered in Item 411 of the Form 5344 for all examined closures (except EGC 58XX). It is used to monitor the number of cases in which examination has secured a payment and whether the payment resulted in the account being full paid, full paid due to an offset, or part paid. See IRM 4.4.12.5.67 and IRM 4.4.24, AIMS Procedures and Processing Instructions, Payments and Remittances. (P3-L18/A-CIS/SSIVL)

Payor Master File Indicator (PMF) - The PMF Indicator on the Form 5546 is used to assist in required minimum filing checks to ensure the timely and correct filing of information returns. Examiners are required to ascertain that all information returns required to be filed by the taxpayer are filed from the period of the return under examination to the most current period. If there is a PMF Indicator, the examiner is required to pull PMFOL and determine if any penalties are warranted. See IRM 4.10.5, Examination of Returns, Required Filing Checks. (L17-E52)

Penalties - See IRM 20.1, Penalty Handbook.

Penalty Reason Code - A two digit number ranging from 21-46 and a required entry in Item 02 on Form 5344 if penalties are being abated. The item is included on the TC 3XX transaction record being sent to Master File; it is not retained on the AIMS database. See IRM 20.1 and IRM 4.4.12.5.10.

Post of Duty (POD) - A code assigned to each return determined by the taxpayer’s ZIP code used to assign returns to the appropriate area for examination. See POD/ZIP code tool on the Codes/Procedures tab of the AIMS/ERCS web site: ZIP/POD Access Database. This code can be changed on open cases by single or batch input using Form 5348. If the case is closed, a single input correction can be requested using Form 5349. (L21-E65/P1-L10/A-CIS/SSIVL)

Posting Delay Code - Item 43 on Form 5344. Used when multiple adjustments are required on an account and some must post in later cycles than others. Will allow systemic cycling for the number of weeks entered (16 are valid). See IRM 4.4.12.5.50.

Potentially Dangerous Taxpayer (PDT) - An indicator to alert employees to take caution when dealing with the taxpayer. There are 2 settings: CAU means caution (See CAU). PDT means the taxpayer has been designated as potentially dangerous. Each area office should designate a colored folder to use for PDT cases to alert employees so necessary precautions can be taken. (L3-E11/ALL-L1/SSIVL)

Power of Attorney (POA) - A taxpayer may designate a representative to handle their tax matters. If there is a power of attorney present, the CAF indicator will be displayed on an AMDISA. (P1-L17/SSIVL)

Primary Business Code (PBC) - A three digit field that identifies the Area/Industry Office. See AIMS Assignee Code. (L14-E21/P1-L10/A-CIS/SSIVL)

Prior Appeals Office Code (PRIOR-AOC) - When an Appeals Office Code is updated, the current Appeals Office Code is moved to the Prior Appeals Office Code field. (P1-L12/SSIVL)

Prior Examination Results - If the Master File history section (can be viewed using IDRS CC IMFOLZ/BMFOLZ) has a record of a prior examination action, a record of the two most recent tax periods will appear on the Form 5546. Items displayed are the tax period, disposal code, and the amount of examination results. A minus sign indicates an overassessment. If there is no record at Master File of a prior examination, the message, NO PRIOR EXAMINATION, will appear. If there are more than two tax periods, the message INPUT CC IMFOLT/IMFOLZ FOR PRIOR AUDIT INFORMATION will appear. Master Filed holds a maximum of five tax periods. (L18-E55 and L19-E58)

Prior Employee Group Code/Date (PRIOR-EGC/DT) - When an EGC is updated, the EGC and Date in the current EGC field is moved to the Prior EGC field. (P1-L11/A-CIS/SSIVL)

Prior Primary Business Code - When a case is transferred from one PBC to another, the PBC in the current PBC field is moved to the SC Transferred From field. (P1-L10/A-CIS/SSIVL)

Prior Secondary Business Code (PRIOR-SBC) - When an SBC is updated, the SBC in the current SBC field is moved to the Prior SBC field. (P1-L11/A-CIS/SSIVL)

Prior Status Code/Date (PRIOR-STATUS-CD/DATE) - When a Status Code is updated, the status code and date in the current status code field is moved to the Prior Status Code/Date field. (P1-L12/A-CIS/SSIVL)

Prior Technical Services Code/Date (PRIOR-TECH-SERVICES-CD/DT) - Identifies the prior location of cases for EGCs 1XXX and 2XXX in status codes 20-39. (P2-L4/A-CIS/SSIVL)

Prior Update Code (PR-UPDT-CD) - Prior program or command code that modified the record. See Update Code for the list of valid codes. (P1-L16)

Priority Codes - Codes 1, 2, 3, 4, 5, 6, 7, 8 and 9 are valid for AIMS and are entered in Item 09 on Form 5344. The AIMS priority codes are not the same as Doc Code 54 priority codes used to input adjustments from Form 3870, Request for Adjustment. See Document 6209 for a list of Doc Code 54 priority codes. Priority Codes are used to bypass an unpostable check and should be used carefully. See IRM IRM 4.4.12.5.19 for information on AIMS (Doc Code 47) Priority Codes.

Processing Campus Code (PCC) - A three digit number used by EGC's 1XXX and 2XXX to identify the Centralized Case Processing site that has control of a case in Status Code 51-59. This code must be present when a case is updated to Status Code 51 if the prior status code is not 5X. This code will remain on the database when a case is closed but will be deleted if a case is updated to a status code less than 51. If the status code is 51-59, some AIMS reports/tables will be created based on the PCC rather than the area office. The PCC can be updated from one PCC to another PCC after the initial setting of the PCC. (P1-L23/A-CIS/SSIVL)

Project Code - A 4 digit number indicating that a case belongs to a special program which allows monitoring of the program by project code. AIMS reports can be generated for a given project to measure the total number of returns, examination time, results, etc. If a project code is input that has not been validated, the AIMS base will reflect the new project code but the project code will be zeroed out on Tables 36 & 37 and A-CIS. For SB/SE & W&I, local definition project codes will be zeroed out when transferring from one area to another. For LB&I cases, the project codes will be zeroed out when transferring from 3XX to a non-3XX PBC. The project code cannot be corrected on a record with a status code greater than 79 if the case was closed in a prior fiscal year and the date of the correction is after the end of the extended fiscal year. For a complete list of valid project codes see the Codes/Procedures tab on the AIMS/ERCS website at: Project Code Listing. (P1-L14/A-CIS/SSIVL)

Push Code - A 3 digit code (010, 019, 020, 021, 023-041, 049, and 121/BMF) used to establish AIMS controls for unfiled returns, substitute for returns and delinquent returns secured by examination. If a push code is not used on a requisition for an unfiled return, the requisition will reject. By using a push code, the computer will not reject the account. The TC 424 will remain at Master File and the skeletal record will remain on AIMS until either a TC 150 posts or 26 months (90 days for Push Code 010) unless deleted or replaced by a full record. Skeletal records with push codes can be deleted on the day of input or after 15 days from date of input except Push Code 036 - it can be deleted on the day of input or after 30 days from date of input. If the EGC = 1000 or 2000 the only valid push codes are 024-040. For a list of valid push codes see the Codes/Procedures tab on the AIMS/ERCS website at: Push Codes. (L22-E66/P1-L14/A-CIS/SSIVL)

Quick Assessment - A quick assessment is also known as a manual assessment. Most tax assessments made for Examination cases are done through AIMS Command Code AMCLS via Form 5344. AIMS then sends the assessment information to master file. AIMS will accumulate all assessment amounts input on Form 5344 and reflect the total on accomplishment reports when the case is closed. However, there are instances when an assessment must be made expeditiously in order to protect the Government’s interest. In these instances, the assessment is made manually (directly on master file). When assessments are done manually, AIMS is by-passed, therefore the amount is not reflected in the cumulative total in AIMS. As a result, manual/quick assessment amounts must be entered on the final Form 5344 in Item 35, "Manual Assessment Amount" in order for the amounts to be reflected on accomplishment reports.

Record Type Code - A two digit code used to indicate the type of AIMS record.

Reference Returns - When a return is needed for reference or information purposes and an IDRS print or TRPRT for electronically filed returns is not sufficient, it will be requisitioned using Source Code 45. If the return will be requested using source code 45 and the statute date is within 180 days of expiration, use alpha statute code FF in the day portion of the statute date. See Exhibit 4.4.1-5 for Reference Return Procedures.

Refund Statute Expiration Date (RSED) - See IRM 25.6.23.

Refile DLN - A refile DLN is assigned to a case after examination (TC 30X) or adjustment (TC 29X) action. This number can be researched by requesting a transcript of the account. An X after the DLN indicates the original return is filed behind the refile DLN. Cases closing with an electronic print (Blocking Series 250-279), will receive a refile DLN but it will not have an X after it.

Related Return Section - Information collected on all returns (excluding EGC 58XX) to analyze the productivity of examinations of related returns. See IRM 4.4.12.5.64. (P3-L16,17/A-CIS/SSIVL)

Reopening Indicator (REOPENING-IND) - Present if IDRS CC AMSTUB or AMSTUR is input. (P2-L8/A-CIS/SSIVL)

Report Extraction Code/Indicator (RPT-EX-CD) - Used to identify how the case is to be extracted for AIMS reports. When IDRS CC AMAXU/AMCLSU is input, the reports extraction code is set so that the corrected record is re-extracted for AIMS reports. This field is called the Report Extraction Indicator in the AIMS programs. (P3-L9/SSIVL)

Report Extraction Cycle (RPT-EX-CYC) - Month/Year of closing (original or reclosure). Does not get updated when IDRS CC AMAXU/AMCLSU is input. databases are aged based on the report extraction cycle. (P3-L9/SSIVL)

Report File Source Code - A code used to identify the type of account. The AIMS reports programs convert the File Source Code and generates a Report File Source Code. This is the File Source Code that appears on A-CIS.

Reprocessing Returns - Generally reprocessing is necessary because a return was processed to the wrong tax period or to the wrong TIN. See IRM 4.4.3, AIMS Procedures and Processing Instructions, Credit Transfers and Reprocessing Returns.

Retention Register - Accounts are removed from Master File due to inactivity. The Master File has a limited capacity, thus, accounts that are unlikely to be needed again are removed to a less accessible file. The basic criteria for removal of a module to the Retention Register are: (1) the assessed module balance is zero and the last transaction (including the return) was posted more than 51 months ago; (2) the assessed module balance is credit and the last transaction (including the return) was posted more than 60 months ago. Transactions cannot post to the Retention Register therefore, if the account is to be put on AIMS, the module must be brought back to Master File. When an account with an ELF return is put on retention, you can no longer retrieve a TRPRT of the return. Cases that were recently moved to retention can be brought back using IDRS CC IMFOLB/BMFOLB. Check IMFOLI/BMFOLI to see if IDRS CC IMFOLB/BMFOLB (earliest tax period is 199812) can be used to bring the account back to active Master File status. If the account is on the recoverable retention register, AIMS will block the establishment of the case until the account is brought back from retention.

Retention Register Indicator (RETN-REG-IND) - Set when a TC 424 rejects due to Unpostable Code (UPC) 197 or 347 which means the account is on retention. Unlike other TC 424 rejects, the database will not be immediately deleted. When the case appears on the AIMS Weekly Update Report, steps must be taken to request that the account be brought back from retention. Fifty-six days from the opening creation date another TC 424 will be automatically generated and every two weeks thereafter until the opening creation date is greater than 3 months from the current date. If the account still has not been brought back from retention after 3 months, an AIMS Weekly Update Report record with condition code 24 will be generated and the record will be aged off of the AIMS database. (P1-L8/SSIVL)

Return Condition Code - (Also known as Computer Condition Code) These codes are assigned by tax examiners or are computer generated at the time a return is filed. Presence of these codes initiates action as explained in Document 6209.

Return Posting Year (RET-PSTNG-YR) - The year the original return posted to Master File. (P1-L16/A-CIS/SSIVL)

Return Requisition Indicator - Indicates whether the return, charge-out and labels were requested on the AIMS opening (IDRS CC AM424), a follow-up request (AMRET), DIF opening or automatic opening. If you requested the return on the original requisition and have to input a follow-up using IDRS CC AMRET, you must wait 60 days from the AIMS Creation Date before you can input the AMRET. If you did not request the return on the original requisition you do not have to wait 60 days to input IDRS CC AMRET for a follow-up request. (P2-L9)

Return Received Date (RET-RCVD-DT) - For timely filed returns it is the due date of the return. Example: Form 1040 due April 15 will be displayed as April 15 of the appropriate year even if the return was filed before the due date. For late filed returns it is the received date stamped on the return. For SFR cases (Push Code 036), it is the date of the TC 424 that contained the Push Code 036. (P1-L16/SSIVL)

Revenue Base Protection - If a taxpayer files a claim for refund, Examination gets credit on the Exam tables by entering the amount of the claim, the time spent on the claim and the type of claim. See the Revenue Base Protection section in IRM 4.4.12.5.34. (P3-L14/SSIVL)

RR 99-40 Indicator - Indicates whether or not Revenue Ruling 99-40 applies to a return on AIMS for computing restricted interest on a credit elect. (P2-L16)

SC-Transferred From - See Transfer Terminal Code. (P1-L10)

Schedule C/F Indicator (C-F-IND) - For records opened on AIMS if there is a Schedule C or F filed with the original return, Master File will set this indicator on the AIMS opening record. Once this indicator is set at Master File it does not change. (P2-L6/A-CIS/SSIVL).

Secondary Business Code (SBC) - See AIMS Assignee Code(P1-L10/SSIVL).

Secondary SSN - See Secondary Spousal SSN.

Short Closing - Another term for the non-examined closing of a return via IDRS CC AMSOC. See IRM 4.4.21, AIMS Procedures and Processing Instructions, Non-Examined Closings.

Skeletal Accounts (F1 Records) - AIMS creates a skeletal record when IDRS CC AM424 is input, showing the requisition and limited taxpayer information. Once the request goes to Master File and is matched, Master File sends an opening record to AIMS and the account becomes fully established. Once fully established, AIMS sends a TC 420 back to Master File. The EGC, source code, XREF DLN/AIMS, CIC Indicator and activity code can be updated on a skeletal account using IDRS CC AMAXU. All elements, except the statute date, can be updated using IDRS CC AMSTU. A listing of accounts that remain as skeletal records in excess of a specific number of days is generated quarterly.

Sort Codes - A two character field used to sort output of Form 5546. See Exhibit 4.4.1-6. (L15-E46)

Sort Keys - A three character field used to sort Form 5546 and labels. See Exhibit 4.4.1-7. (L15-E45)

Source Code - A two digit code used to indicate the source of the examination. Form 5348 (IDRS CC AMSTU) or Form 5349 (IDRS CC AMAXU) can be used to request a change to a source code but - the source code should rarely be changed. See IRM 4.4.34 or the Source Code Job Aid on the Codes/Procedures tab on the AIMS/ERCS Website at: Source Code Job Aid. (L14-E40/P1-L4/A-CIS/SSIVL).

Special Handling Message Codes 042-048 - Used as input for IDRS CC AM424 to generate processing instructions on Form 5546. Input in the push code field. These codes are used in the campus in the association of requests for multi-year case files before delivery to examiners and also to indicate that the attached return requires special handling. These codes are specified by the Chief, Campus Classification. (L10-E30)

Special Messages - Special messages are generated on Form 5546 as a result of certain conditions, see Exhibit 4.4.1-8. These messages are computer generated on the Form 5546 to assist the Files personnel in the Campuses with the routing of the returns. (L22-E67)

Special Return - A return that contains one or more identifiable features. These returns must be delivered for screening or classification regardless of their DIF Score. In most cases the Audit Code is what identifies the case as a special return.

Spousal Change Indicator - Set when there has been a change in spouses to ensure both taxpayers on a joint return receive all notices, correspondence, etc. (P1-L9/SSIVL)

Spousal IRA Code (Spouse-IRA-CD) - Indicates the type of IRA account as indicated on the tax return. (P1-L8)

Spouses-SSN - Present if a joint return was filed. Also known as secondary spouse SSN. (P1-L8/SSIVL)

Start Date - See Exam Start Date.

State Alpha Codes - When entering a taxpayers address, always use the two digit alpha state code. See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), Zip Codes and Countries.

Status Codes (CURRENT-STATUS-CD/DATE) - Two digit code used to identify the location of a return. See Document 6036 or Document 6209, Chapter 12 - Examination, for a list and explanation of status codes. (L19-E59/P1-L12/A-CIS/SSIVL)

Status Code History (AIMS STATUS-CD HISTORY) - A list of the historic status codes and dates occurring on the AIMS record. (P7-L6-22/SSIVL)

Statute Codes - See IRM 25.6.23.

Statute Consent Code - See Consent Code.

Statute Date - See Assessment Statute Expiration Date.

Statute Extraction Indicator (STATUTE-XTRCTN-IND) - 1 means that the record has been extracted to a statute listing. This indicator causes the R to be displayed on subsequent statute listings if the case still meets the criteria. Each time the statute or EGC is updated, the indicator gets reset to a 0. This is done so a case that appeared on a prior statute list but with a different ASED or in a different group does not get designated as a record that was on the previous statute report. (P1-L9/A-CIS/SSIVL)

Statute Extension Type - Statutes that are not all numeric are actually stored in a separate field on AIMS called the Statute Extension Type field. They are displayed in the same field as the Assessment Statute Date field. (A-CIS).

Statutory Notice of Deficiency (SNOD) - See 90-Day Letters.

Substitute for Return (SFR) - A procedure by which Examination is able to establish an account by posting a computer generated TC 150 when the taxpayer refuses or is unable to file. See IRM 4.4.9.
For IMF returns, an SFR can be identified by a TC 150 with a DLN of XX-210-XXX-(000-299)-XX-X (paper SFR's) or XX-210-888-000-XX-X for computer generated SFR's using IDRS CC AM424 with Push Code 036.
For BMF returns, an SFR can be identified by the presence of CCC 4 or a DLN XX999-999-999-XX-X for computer generated SFR's using IDRS CC AM424 with Push Code 036.

Survey Reason Code (SURVEY-REASON-CD) - Used to identify why a return was surveyed with a Disposal Code 31 or 32. The SRC is required on LB&I returns closed with DC 31 or 32. The SRC is optional on SBSE returns closed with DC 31 or 32. One of the following values must be entered on the closing form to the right of the disposal code. Values are:

(P2-L5/A-CIS/SSIVL)

Suspense Code (SUSP-CD) - A one digit computer generated code used to identify returns in a status code 14, 3X or 44 which are categorized as suspense statuses. Suspense Code 1 is generated when cases are established (IDRS CC AM424/AMNON) on AIMS in a suspense status code. Suspense Code 2 is generated when a case is updated (IDRS CC AMSTU/AMSOC DC 30) to a suspense status code. Once set a suspense code cannot be removed. (P1-L7/A-CIS/SSIVL)

Tax Class - The third digit in the DLN that identifies the type of return or document that was filed or processed. All IMF returns and documents have a tax class of 2. See Document 6209, Chapter 2 for a complete list

Tax Period - The period of time for which a return is filed. A six digit code is used to indicate the end of the tax period for a given return. (The first four digits represent the year and the second two digits represent the month). For example, a tax period that ends March 30, 2015 would be shown as 201503. For the establishment of Estate tax returns, the tax period is 000000. (L2-E3/P-ALL-L1/A-CIS/SSIVL)

Taxpayer Identification Number (TIN) - A more general name for the nine digit number used to identify a taxpayer. The TIN can be either an EIN or SSN. See IRM 4.4.12.5.5.1. (L2-E1/P-ALL-L1/SSIVL).

TC 29X Indicator - IMF only. IMF will set the TC 29X Indicator and will send this indicator to AIMS on opening and update records if there is a TC 29X posted at Master File that would cause the TC 300 with a TC 764 to unpost with UPC 180 2. AMCLS will block the closure if a CREF 764 is input and the indicator is set unless a Priority Code (Item 09 on Form 5344 ) of 1 or 8 is input. An error message: TC-29X-IND PRESENT, CLOSURE BLOCKED TO PREVENT UPC 180 2 will be displayed on the IDRS screen. 29X will be displayed on AMDIS within the MF-TC field. (P1-L7/SSIVL)

TC 300 Indicator (TC-300-IND) - Indicates that an audit assessment has been successfully input through IDRS CC AMCLS. (P1-L9/SSIVL)

TC 424 Code - Identifies whether a case was opened on AIMS using IDRS CC AM424. (P1-L17/A-CIS/SSIVL)

TC 424 Push Code - See Push Code.

TC 424 Record - See Skeletal Record. (P1-L14)

TC 480 Indicator - A TC 480 indicates the taxpayer has filed an Offer-in-Compromise (OIC). When an OIC is filed, Master File blanks out the ASED date (IMFOLT, TXMODA, etc.) until the OIC is resolved. See Master File Transaction Code. (P1-L7/A-CIS/SSIVL)

TC 640 Indicator - See Master File Transaction Codes. (P1-L7/SSIVL)

TC 910-914 Indicator - See Master File Transaction Codes. (P1-L7/SSIVL)

TC 916-918 Indicator - See Master File Transaction Codes. (P1-L7/SSIVL)

TC 97X Indicator - See Master File Transaction Codes. (P1-L7/SSIVL)

TC 971 Action Codes - A list of all TC 971 Action Codes can be found in Document 6209, Section 8C.

TDA Status 26 - See Collectibility Indicator Code

Technique Code - See Examination Technique Code.

Technical Services (TS) Code - A three digit code required to be input when a case is updated to Status Code 21. The TS Code identifies which Technical Services Office (including TEFRA) has control of the case. See the Contacts tab on the AIMS/ERCS website at: Technical Services Code Listing. (P2-L4/A-CIS/SSIVL)

TEFRA Code/Indicator (TEFRA-CD) - A one-digit code used to identify whether a return with MFT 06/35 is TEFRA related or not. The code is required when updating out of status code 12 and the EGC is 1XXX or 2XXX. (P2-L5A-CIS/SSIVL)

TIN Change Record (F4) - Created when a database is transferred to a different TIN. Remains on the database for 60 days and cannot be deleted. (Summary Screen)

TIN-Type - See File Source.

Total Positive Income -Total Positive Income is a complicated calculation based on fields found on an individual tax return and is used to create the Activity Codes on AIMS. (P2-L7/A-CIS/SSIVL).

Tracking Code (TRACK-CD) - A four digit code used to identify specific categories of returns. The tracking code cannot be corrected on a record with a status code greater than 79 if the case was closed in a prior fiscal year and the current date is after the end of the extended fiscal year. For a current listing of Tracking Codes see the Codes/Procedures tab on the AIMS/ERCS website at: Tracking Codes. (L7-E23/P1-L14/A-CIS/SSIVL)

Transaction Code - Three digit code used to identify actions being taken on a taxpayer’s account. See Document 6209, Section 8A for a complete list and definition of these codes.

Transfer Date - See AMSOC Transfer Date.

Transfer Terminal Code (TTC) - Set when IDRS CC AMSOC, DC 30 is input. The AMDISA displays the prior PBC after the word From. (P1-L10/A-CIS/SSIVL).

Transferee/Transferor Assessment - See IRM 4.4.17.

Unagreed Amount (UNAGREED-AMT) - The unagreed amount is the amount of tax adjusted by credits that is being appealed/petitioned. DO NOT include interest or penalties in the unagreed amount. This is a dollars only field - no not include cents in the amount entered in Item 18 on Form 5344. See IRM 4.4.12.5.30. (P3-L6/A-CIS)

Unverified Assessment Listing - Generated monthly for closed cases with a significant money amount successfully input through IDRS CC AMCLS but Master File still contains a pending TC 300. See IRM 4.4.27.

Update Code (UPDT-CD) - This code reflects the last program or command code that modified the record. This code is moved to the Prior Update Code field when another update takes place. (P1-L16)

Valid Segment - Part of the IMF containing SSN and name combinations that match the DM1 tape from the Social Security Administration.

Verified Assessment Code (VER-ASSMT-CD) - Used to indicate whether the case has been reported on the Unverified Assessment List (UAL) in a prior month. Part of TIF 80. (P1-L15)

X-REF DLN - See Cross Reference DLN.

X-REF TIN - See Cross Reference TIN.

Whipsaw Indicator (WHIPSAW-IND) - An alpha indicator (K = key case, R = related case) input from Item 401 on Form 5344 which identifies records in which multiple taxpayers are assessed for the same liability. When the K is present, the return and the Exam results are included in the AIMS tables. When the R is present, the return is counted on the AIMS tables but the Exam results are not. Table 16 is a listing of all cases that have a whipsaw indicator present. (P3-L9/A-CIS/SSIVL)

The codes are determined by Master File using blocking series, asset values, etc.

Special Processing Codes are caused by Audit Codes being entered by Code and Edit personnel on the returns when they are filed.

When a DIF order is input, the computer identifies the returns being requested using the following codes:

Entering 042-048 in the Push Code field on the AIMS establishment, will cause the message Special Handling Message 042-048 to appear on the Form 5546. If these codes are used, the PSP must keep track of the definition of each Special Handling Message.