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4.4.1  Introduction

Manual Transmittal

April 15, 2016

Purpose

(1) This transmits revised IRM 4.4.1, AIMS Procedures and Processing Instructions, Introduction.

Material Changes

(1) IRM 4.4.1.1 has been updated with current terminology. In addition all items reflected on Form 5546, Examination Return Charge-Out Sheet, and the AMDISA have been updated with the current line, element and page numbers.

(2) IRM 4.4.1.2 has been updated with the current title of the AIMS Internal Revenue Manuals.

(3) IRM 4.4.1.3 has been updated with specific terminology for clarification.

(4) IRM 4.4.1.4.1 has been updated to reference the electronic version of AIMS IRMs and eliminated references to evaluating employees on the use of AIMS.

(5) IRM 4.4.1.5 has been updated with the new link to the AIMS/ERCS website.

(6) IRM 4.4.1.5.1 has been updated with instructions for notifying the Headquarters AIMS analyst of unresolved AIMS issues

(7) IRM 4.4.1.7, IRM 4.4.1.8, and IRM 4.4.1.9 have been eliminated. The information in these sections is now under IRM 4.4.1.6.

(8) IRM 4.4.1.10 has been eliminated. The training material is out of date.

(9) Exhibit 1 - Reference Guide contains the following changes:

  1. 90-Day Letter - provides an updated IRM reference for Campus Examination.

  2. 3121Q Amount - new field added.

  3. Abstract Code - Item 404 on Form 5344 now has a claim time field, 404e, for abstract codes on Excise claim cases.

  4. Activity Code - refers to Document 6036, Examination Division Reporting System Codes Booklet, for a complete list of activity codes and eliminated Exhibit 4.4.1-2, Activity (Abstract) Codes.

  5. Adjusted Taxable Gifts - has been updated to reflect the current location on AMDISA.

  6. Aging of the AIMS database - refers to the AIMS/ERCS website and eliminated Exhibit 4.4.1-3.

  7. Aging Reason Codes - refers to the AIMS/ERCS website and eliminated Exhibit 4.4.1-4.

  8. AIMS Freeze Code - has been updated to a two-digit field for an alpha or numeric value and has been moved to a different line on AMDISA. Refers to the AIMS/ERCS website and eliminated Exhibit 4.4.1-5

  9. AIMS Open Control Number - has been updated to remove references to old tax periods.

  10. AIMS Serial Number was removed, it is now known as the AIMS Open Control Number.

  11. Appeals Office Code - Refers to Document 6209, IRS Processing Codes and Information, and eliminated Exhibit 4.4.1-6.

  12. Applicable Credit Adjustment Amount - renamed from Unified Credit Adjustment Amount.

  13. The Backup Withholding Indicator was eliminated - it is no longer applicable.

  14. Beginning Overlapping Period was eliminated - it is no longer applicable.

  15. Blocking Series - refers to the AIMS/ERCS website and eliminated Exhibit 4.4.1-7.

  16. Claim Type - refers to the AIMS/ERCS website.

  17. Credit Type - refers to the AIMS/ERCS website.

  18. Criminal Restitution Code - new field added.

  19. DAS Score - provides an explanation.

  20. Disclosure Codes - eliminated reference to IRM 4.4.28 which is obsolete.

  21. Disposal Code - refers to the AIMS/ERCS website, Document 6036 and Document 6209 and eliminated Exhibit 4.4.1-11.

  22. DO-Transferred From field has been changed to Transfer Terminal Code.

  23. Deceased Spouse Unused Exemption Amount - new field added.

  24. Dummy TIN - refers to IRM 4.4.12.5.5.1, AIMS Procedures and Processing Instructions, Examined Closures, Surveyed Claims and Amended Returns, and eliminated Exhibit 4.4.1-23.

  25. Employee Group Codes - refers to the AIMS/ERCS website and eliminated Exhibit 4.4.1-12.

  26. Ending Overlapping Period was eliminated - it is no longer applicable.

  27. Examination Results - updated with current credit reference numbers.

  28. Examination Start Cycle was eliminated - it is now known as Examination Start Date.

  29. Examination Technique Code was updated with additional information for technique codes 6, 7 and 8.

  30. File Source was eliminated - it is now known as Report File Source Code and was placed alphabetically.

  31. Eliminated reference to Forms 943, 1120S, 1296, 2644, 3198, 3210, 3244-A, 3499, 3552(c), 3999, 4287, 4338, 4340, 4549, 4665, 4666, 4667, 4668, 5385, 5391, 5715, 6759, 8453, 8758 and 9440 - these forms are referred to in other IRMs that appropriately address their use.

  32. Form Number - refers to the AIMS/ERCS website and eliminated Exhibit 4.4.1-13.

  33. FUTA State Code - refers to IRM 4.4.12.5.24.3 and eliminated Exhibit 4.4.1-21.

  34. Identity Theft Indicator for TC 971 AC 50X and TC 971 AC 52X - two new fields added.

  35. Informant Claim Indicator - updated description to include codes 2 and 3.

  36. Master File Tax Code - refers to Document 6209 and eliminated Exhibit 4.4.1-13.

  37. MCC Processing Cycle - eliminated, it is not relevant to this IRM.

  38. Missing Returns - updated with the current IRM reference.

  39. Net Rate Amount was eliminated - it is obsolete on Form 5344, Examination Closing Record.

  40. Net Rate MFT/Tax Period was eliminated - it is obsolete on Form 5344.

  41. Partial Agreement Indicator - new field added.

  42. Partnership Control System One Year Assessment Date - new field added.

  43. Partnership Control System One Year Assessment Closing Code - new field added.

  44. Partnership Investor Control File Code - updated codes

  45. Priority Codes - refers to IRM 4.4.12.5.19.

  46. Push Codes - refers to AIMS/ERCS website and eliminated Exhibit 4.4.1-14.

  47. Refile DLN - updated blocking series and eliminated Exhibit 4.4.1-7

  48. Retention Register - refers to IRM 4.4.23.8, AIMS Procedures and Processing Instructions, Openings, and eliminated Exhibit 4.4.1-16.

  49. Return Requisition Indicator - updated for new indicator "6" .

  50. RR 99-40 Indicator - new field added.

  51. Source Code - refers to AIMS/ERCS website and eliminated Exhibit 4.4.1-19.

  52. State Alpha Codes - refers to Document 7475 and eliminates Exhibit 4.4.1-9.

  53. Status Codes - refers to Document 6036, Document 6209 and eliminated Exhibit 4.4.1-22.

  54. Taxpayer Identification Number - refers to IRM 4.4.12.5.5.1 and eliminated Exhibit 4.4.1-23.

  55. TC 480 Indicator - provided explanation.

  56. TC 971 Action Codes - refers to Document 6209.

  57. Technical Services Code - provides link to Technical Services Code Contact Listing.

  58. TEFRA Code/Indicator - updated explanation.

  59. Tracking Code - provides link to tracking codes on the AIMS/ERCS website.

(10) IRM Exhibit 4.4.1-2 has been revised to say computer disks and other electronic media are to remain in the case file.

(11) IRM Exhibit 4.4.1-3 has been revised to say combat zone cases are to be updated to status code 38 and forwarded to Technical Services.

Effect on Other Documents

This material supersedes IRM 4.4.1, dated 05-19-2009. It also incorporates interim guidance (IG) memoranda; IG Memo SBSE-04-0515-0035 issued May 13, 2015 and IG Memo SBSE-04-1015-0071 issued October 13, 2015.

Audience

Large Business and International (LB&I), Small Business/Self-Employed (SB/SE), and Wage & Investment (W&I) Employees that use AIMS.

Effective Date

(04-15-2016)

Diego Rubin de Celis
Supervisory Program Analyst, Operations Support, Technology Solutions, Examination Systems and Projects
Small Business/Self-Employed Division

4.4.1.1  (04-15-2016)
Introduction

  1. This Internal Revenue Manual (IRM) contains explanations for the items on the Audit Information Management System (AIMS) as well as other topics of interest that relate to AIMS processing.

  2. The primary audience of this IRM are those employees who use AIMS. For example, revenue agents, tax compliance officers, group secretaries, managers, revenue officers, analysts, tax examiners, paralegals, etc.

  3. This IRM also provides instructions for case assembly and the processing of combat zone cases.

  4. The AIMS IRMs are divided into separate IRMs in the 4.4.X series based on topics such as Openings, Closings, Transfers, Updates/Corrections, etc. Exhibit 4.4.1-1 contains a Reference Guide, which should be used as a starting point when researching an explanation for an item on the AIMS database.

  5. Examination managers are responsible for the timely implementation of all AIMS changes and manual revisions that affect their operation. Any changes or revisions where their effect/impact cannot be determined will be referred to the Campus AIMS Coordinator or the AIMS/ERCS Analyst in the Area Office for clarification.

4.4.1.2  (04-15-2016)
Description of AIMS

  1. AIMS is a computer database system used by Appeals, Examination (LB&I/SBSE/W&I), and TE/GE to control returns, input assessment/adjustments to Master File and provide management reports.

    1. While the return is charged to Examination, the AIMS database tracks its location, age, and status.

    2. Information on the management reports can be found in IRM 4.4.27, AIMS Procedures and Processing Instructions, Reports.

  2. The AIMS database has been consolidated into one Individual Master File (IMF) database, one Business Master File (BMF), one AIMS Non-Master File (NMF) database and one Employee Plans Master File (EPMF) database. It appears to the user that there is only one database. You can view all returns on AIMS using the Integrated Data Retrieval System (IDRS) Command Code (CC) AMDIS(A) without having to use IDRS CC CMODE to switch to another Campus.

4.4.1.3  (04-15-2016)
AIMS/Master File

  1. Inputs to AIMS cause the following changes to Master File.

    If you: Then Master File is updated with a:
    Input IDRS CC AM424 TC 424 & -L Freeze
    Receive a full AIMS opening record after input of IDRS CC AM424 TC 420
    Update a statute date using IDRS CC AMSTU or IDRS CC AMCLS TC 560 (with a blocking series of 775) and/or the new Assessment Statute of Limitations Date (ASED).
    Input IDRS CC AMSOC to transfer a return New PBC code in the first 2 digits of the DLN of the most recent TC 42X.
    Input IDRS CC AMSOC for a non-examined closure of a return TC 421 - in some cases a TC 59X is generated if certain disposal codes are input.
    Input IDRS CC AMCLSE TC 30X and generates a TC 421.

    Note:

    If the disposal code is 07, 11 or 12 with an Appeals Office Code (AOC) present, the IDRS CC AMCLSE will not generate a TC 421.

4.4.1.4  (02-08-1999)
AIMS Quality Control Responsibilities

  1. Every Examination employee is responsible for ensuring the accuracy of the AIMS database.

4.4.1.4.1  (04-15-2016)
Examination Group Managers

  1. Group Managers are responsible for ensuring that:

    1. Their employees know how to access the AIMS IRMs on the Publishing website.

    2. AIMS procedures are timely followed.

    3. AIMS monitoring reports are analyzed to identify tax return problems.

    4. Corrective action is initiated when appropriate.

    5. The Campus AIMS Coordinator or local Area AIMS/ERCS Analyst is consulted in solving non-routine problems.

4.4.1.4.2  (05-19-2009)
Field Territory Managers

  1. Field Territory Managers are responsible for the accuracy and completeness of the AIMS database and ensuring that appropriate actions are timely.

4.4.1.4.3  (05-19-2009)
Area/Campus Directors

  1. All Directors are responsible for the coordination of AIMS quality control procedures within each area, and to ensure the accuracy and completeness of the AIMS database.

4.4.1.5  (04-15-2016)
AIMS Problem Resolution

  1. Report day-to-day problems to your immediate manager for resolution.

  2. Refer problems that cannot be resolved to your Campus AIMS Coordinator or your local Area AIMS/ERCS Analyst. Include documentation on previous actions taken.

  3. The Campus AIMS Coordinator or local Area AIMS/ERCS Analyst will try to resolve problems through additional research and assistance from Centralized Case Processing (CCP), other Campus AIMS Coordinators or local Area AIMS/ERCS Analysts, the Technical Services AIMS/ERCS Analyst or the AIMS/ERCS Website.

4.4.1.5.1  (04-15-2016)
Unresolved Procedural or Systemic Problems

  1. If the Campus AIMS Coordinator or local Area AIMS/ERCS Analyst cannot resolve the problem, contact should be made with the Headquarters AIMS Analysts. The Headquarters AIMS Analysts can be found at: Headquarters Analysts.

4.4.1.6  (02-08-1999)
Sources of Reference

  1. Internal Revenue Manuals:

    IRM Title
    IRM 1.4.40 SB/SE Field and Office Examination Group Manager
    IRM 2.3 IDRS Terminal Responses
    IRM 2.4 IDRS Terminal Input
    IRM 2.8 Audit Information Management System (AIMS) (input formats for the AIMS IDRS command codes)
    IRM 3.5.61 Files Management and Services
    IRM 3.12.3 Error Resolution, Individual Income Tax Returns(contains combat zone information)
    IRM 3.12.32 General Unpostables
    IRM 3.12.179 Individual Master File (IMF) Unpostable Resolution
    IRM 4.4.X AIMS Procedures and Processing Instructions (the AIMS IRMs contain procedures for a variety of processing situations)
    IRM 4.8.9 Technical Services - Statutory Notices of Deficiency
    IRM 4.10 Examination of Returns - Provides procedural guidance on all aspects of conducting an examination, including report writing
    IRM 4.18 Exam Offer In Compromise
    IRM 5.19.1 Liability Collection, Balance Due (contains combat zone information)
    IRM 20.1 Penalty Handbook
    IRM 20.2 Interest
    IRM 21.4.5 Erroneous Refunds
    IRM 21.4.6 Refund Offset
    IRM 21.5.6 Freeze Codes (contains information on Master File freeze codes)
    IRM 25.6 Statute of Limitations
    IRM 25.15.15 Mirror Modules for Requests for Relief from Joint and Several Liability
    IRM 25.16 Disaster Assistance and Emergency Relief
  2. Documents:

    Reference Document Title
    Document 6036 Examination Division Reporting Codes Booklet
    Document 6209 IRS Processing Codes and Information
    Document 7071 Name Control Job Aid for Individual Master File (IMF) Taxpayers
    Document 7071-A BMF Name Control Job Aid - For Use Outside of the Entity Area
    Document 12990 Records and Information Management Records Control Schedules, (contains information on retention periods for a variety of forms and records)
    Document 7475 State and Address Abbreviations, Major City Codes (MCCs), Zip Codes and Countries
  3. AIMS/ERCS (Examination Returns Control System) Website:
    The AIMS/ERCS website contains a wealth of information and can be found at: AIMS/ERCS.

Exhibit 4.4.1-1 
Reference Guide

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

  • If the field is displayed on the Form 5546, Examination Charge-Out Sheet, an L = line number and E = element number will be displayed after the definition. (LX-EX).

  • If the field is displayed on an AMDIS or AMDISA a P = AMDIS(A) page number and L = AMDIS(A) line numberwill be displayed after the definition. (PX-LX)

  • If there is a related exhibit, EXHIBIT will be displayed after the definition. (EXHIBIT)

  • If the field is on A-CIS, A-CIS will be displayed after the definition. (A-CIS)

  • If the field is on the SSIVL (Statistical Sampling Inventory Validation Listing), SSIVL will be displayed after the definition. (SSIVL)

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:

Exception Reason for Updating Activity Code
SFRs Since no return was filed, the opening activity code is a guesstimate of the correct code. The activity code must be updated based on the figures on the RAR before the case leaves the group.
Activity Code 203 (no balance sheet or 0 assets) If the return is not correctly coded with a 203, update to the correct activity code.
Activity Code 231 Returns must be updated out of Activity Code 231 before closing.

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)

For records opened after 12/31/2006 :
1st to 3rd digits = PBC
4th = year digit
5th - 6th digits = weekly cycle of opening (01-52)
7th to 12th digits = sequential starting at 000001 for IMF 500000 for BMF

Example:

Control Number 296905000025 means - 296 (PBC) 9(2009) 05 (5th week) 000025 (25th record opened since the last initialization of the program).

For NMF Records (IDRS CC AMNON), the control number is computer generated using the input PBC and the form number.

Example:

If Area 205 established a Form 1042 on AIMS using AMNON, the AIMS Control Number would be displayed as: 000205104200.

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.

Note:

If an amended return is filed with the examining officer and an examination is not warranted, process the amended return directly to the campus for input to Master File. Do not establish on AIMS. If the amended return was filed as a result of an on-going examination, see Amended Return Amount.

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

Note:

Credit for Amended Returns - If a taxpayer sends a taxable amended return that is the direct result of an ongoing examination (IDRS shows a TC 42X present prior to the posting of the TC 290) to the campus and the tax is assessed as a TC 290, Examination is to enter in Item 415, Amended Return Amount of the Form 5344, the amount of the tax assessed adjusted by credits.

(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)

Note:

The Master File ASED for MFT 06 returns is blank. Therefore, AIMS sets the ASED by adding 3 years to the Return Received Date that is on the AIMS opening record.

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)

Collectibility Indicator on Master File Display on AMDISA
1 Bankruptcy Indicates that a TC 520/Closing Code 81, 83 or 85-89 has posted at Master File for ANY tax period. Display on AMDISA Bankruptcy
2 Currently not Collectible Indicates that the CNC indicator has been set at Master File for any tax period. See IRM 5.16.1, Currently Not Collectible. Display on AMDISA CURRNOTCOLL
3 TDA Status 26 Indicates that a tax period (not necessarily the tax period under examination) is in Collection Status Code 26. Coordination with Collection is necessary. Generates an AIMS Weekly Update Code 28. Display on AMDISA COLLSTCD26

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)

Note:

The -C freeze stays on the account even after the taxpayer is no longer in a Combat Zone.

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)

Consent Code displayed on A-CIS Literal displayed on AMDISA after the ASED Definition
0 None Statute date never updated
1 X Statute date changed
2 None Statute date updated with 872A or 872Aaa (where A=alpha and aa=AA - ZZ)
3 R R is used to denote that a Form 872R was secured. (NOT VALID if ASED input is 872A, 872O, 872R, or 872IA)
4 I I is used to denote that a Form 872I was secured. (Valid with an all numeric ASED, or ASED with alphas. NOT VALID if ASED input is 872A, 872O, 872R, or 872IA).
1 X U is Used to remove the R or I

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)

Criminal Restitution Code Definition
0 No criminal restitution assessed
1 Criminal restitution assessed
2 Allows closure on AIMS if criminal restitution assessed

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)

Item 37 entry & displayed on AMDISA Displayed on A-CIS Definition
0 0 Delinquent Return NOT Secured
T 1 Delinquent Return Secured
R 2 Enter on subsequent returns secured

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)

Disaster Indicator Explanation
0 Not Set
1 Master File S Freeze - Disaster declared (compliance continues) TC 971 AC 688 posted to Master File
2 Master File O Freeze - Disaster declared (compliance suspended) TC 971 AC 086 or 087 posted to Master File
3 Both Master File S and O Freeze present. TC 971 AC 086 or 087 and 688 posted to Master File
4 Disaster Ended

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.

Note:

Status code 90 date does not change when an AMCLSU is input.

(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:

  • Item 12 TC codes 300, 301, 304, 305, 308 and 309 = EXAM-CUM-ASSMNT-AMT

  • Item 15 (Only Credit Reference Numbers 250, 252, 253, 255-261, 262, 282, 290-299, 301-312, 318, 322-324, 326-336, 338, 340-390, 392-398, 411-439, 764, 765, 766, 767, 793, 806, or 807) = EXAM-CUM-ASSMNT-AMT

  • Item 18, Unagreed Amount Appealed/Petitioned

  • Item 34, Exam Adjustment Amount

  • Item 35, Manual Assessment Amount

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:

IF the adjustment is to: THEN:
ordinary income/loss or special allocation The activity code must be a non-taxable activity code. Entry in Item 34 on Form 5344 is required.
tax The activity code must be a taxable activity code. DO NOT make an entry in Item 34 on Form 5344.
both Only the tax adjustment is processed. See tax above.

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)

Value Definition
0 Not extracted as a current month start
1 Case with an Exam Start Date within the current month and counted as a start in the current month.
2 Case with an Exam Start Date NOT in the current month but being counted as a current month start.
3 Case was extracted previously with a code of 1.
4 Case was extracted previously with a code of 2.

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:

EGC Technique Code Definition
1XXX 3 Field Examination conducted (RA only)
2XXX 1 Office Interview Held
  2 Correspondence Examination conducted
  4 Office Interview Held and case closed at the end of the initial appointment.
  6 No show/No response - valid if:
Disposal Code is 01 and there is a claim amount present
Disposal Code is 08, 10, 12 or 13
  7 Undeliverable Mail - valid if:
Disposal Code is 01 and there is a claim amount present
Disposal Code is 10 or 13
5XXX 2
if EGC is 5000-5399, 5500-5799, 5900-5999 Correspondence Received
if EGC is 54XX or 58XX Correspondence Examination conducted
  6 No Response - valid if:
Disposal Code is 01 and there is a claim amount present
Disposal Code is 10
  7 Undeliverable Mail - valid if:
Disposal Code is 01 and there is a claim amount present
Disposal Code is 10 or 13
  8 Telephone Contact from the Taxpayer - valid if:
Disposal Code is 01 and there is a claim amount present
Disposal Code is 10
  9 Closed Agreed Full Paid - no signature

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:

EGCs: Valid Grades:
1XXX 05, 07, 09 or 11-14
2XXX 03-09 or 11
5XXX 03-09 or 11

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)

Value for TC 971 AC 50X (501, 504, 505, 506) Definition
00 No ID Theft based on TC 971 AC 50X
01 AC 501
02 AC 504
03 AC 501 and 504
04 AC 505
05 AC 501 and 505
06 AC 504 and 505
07 AC 501, 504 and 505
08 AC 506
09 AC 501 & 506
10 AC 504 and 506
11 AC 501, 504 and 506
12 AC 505 and 506
13 AC 501, 505 and 506
14 AC 504, 505 and 506
15 AC 501, 504, 505 and 506
Value for TC 971 AC 52X (522, 523, 524, 525) Definition
00 No ID Theft based on TC 971 AC 52X
01 AC 522
02 AC 523
03 AC 522 and 523
04 AC 524
05 AC 522 and 524
06 AC 523 and 524
07 AC 522, 523 and 524
08 AC 525
09 AC 522 and 525
10 AC 523 and 525
11 AC 522, 523 and 525
12 AC 524 and 525
13 AC 522, 524 and 525
14 AC 523, 524 and 525
15 AC 522, 523, 524 and 525

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)

Installment Agreement Codes Definition
N No installment agreement request received from the taxpayer (includes a statement by the taxpayer they will pay within 120 days or are unable to pay).
I Installment agreement request received. (This includes Estate Tax Return installment agreement requests received under IRC Section 6166.)
C Coordinated with Collection, no installment agreement request received.

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.

  1. Cases that are opened on AIMS using programs such as DIF, automatically generate 18 labels (3 Name and Address Labels, 3 Files Labels, 9 Status Change Labels, 2 EGC Address Labels and 1 DLN Label).

  2. Cases that are opened using IDRS CC AM424, will generate 18 labels (3 Name and Address Labels, 3 Files Labels, 9 Status Change Labels, 2 EGC Address Labels and 1 DLN Label) if the return request indicator on the AIMS request is blank or 1.

  3. Additional labels can be requested using Form 5348 to input IDRS CC AMLAB. See the reverse side of the form for instructions. AMLAB will generate 9 address and 9 status or 18 of one type depending on the request. Labels should remain in the case file until final closing.

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)

Master File Transaction Code Definition
TC 29X Indicates that a TC 29X has posted to Master File. If a TC 764 is input, the closure will be blocked unless a Priority Code of 1 or 8 is used. See TC 29X Indicator.
TC 34X Indicates that a TC 34X has posted. Interest and/or penalty accruals cannot be computer generated therefore must be manually computed. The following transactions on Master File cause this condition; TC 150 - Z coded, TC 34X, TC 500, TC 534, TC 780 or any TC with Document Code 52.
TC 47X Indicates that a TC 47X has posted
TC 48X Indicates that a TC 48X has posted
TC 64X Indicates that a TC 64X has posted - cannot survey a case with a TC 640 posted.
TC 67X Indicates that a TC 67X has posted
TC 78X Master File will set the TC 34X-780-CD to a 2 or 3 on openings and updates if there is an unreversed TC 780 posted at Master File. AMCLS will be blocked if the disposal code equals 03, 04, 08, 09, 10, 12 (if AOC #16 is not present), 13 and 34 if the TC 34X-780-CD is 2 or 3 (indicating there is a TC 780 present on the MF module). This will prevent unpostable codes 187 RC 0 for IMF and 335 RC 1 for BMF. IDRS will display the following AIMS error message: "TC-34X-780-CD = X TC 780 PRESENT AT MF: CLOSURE BLOCKED TO PREVENT UPC 1870/3351" ("X" = 2 or 3). The values will be set as follows:
0 = No TC 34X or TC 780 on MF
1 = TC 34X is on MF, no TC 780, AMDIS will display 34X
2 = TC 780 is on MF, no TC 34X, AMDIS will display 780
3 = both TC 34X & 780 on MF, AMDIS will display 34X & 780
TC 910/914 Indicates that a TC 910 has posted to the specific tax module or that a TC 914 has posted to any module. Examination must contact Criminal Investigation before proceeding with the examination. Appears as INTEL on Form 5546 , L25-E40.
TC 916/918 Indicates that a TC 916 has posted to any module or that a TC 918 has posted to the specific tax module. Examination must contact Criminal Investigation before proceeding with the examination.
TC 94X Indicates that a TC 94X has posted
TC 97X Indicates that a TC 97X has posted to MF and/or a TC 971 AC 72 has posted to MF (see glossary for Inspected Return)
0 = TC 97X
1 = TC 976/977 present
2 = TC 971 AC 72 present
3 = TC 976/977 and TC 971 AC 72 present

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)

PCS 1-YR-Assess-Closing-Code Definition
A AAR (Administrative Adjustment Request)
B Bankruptcy
C Court Decision
D Defaults
J District Court - Court of Claims
N No Change
O Conversions (indirect methods, criminal investigations, jeopardy assessments, etc.)
S Settlement

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)

PICF Code Definition
0 No PICF record for this account
1 Linked TEFRA partnership
2 Linked non-TEFRA entity
3 Electing Large Partnership (ELP
4 Open TEFRA and non-TEFRA linkages
5 Open TEFRA linkage(s)
6 Open non-TEFRA linkage(s)
7 No Open TEFRA linkage
8 No open non-TEFRA partner linkage
A-Z Reserved

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)

Payment Code Definition
F = full paid Amount shown on RAR paid in full; may be unpaid accruals. A frozen refund, withholding, or payments, which satisfies the balance due in full.
P = part paid Includes frozen refund, withholding, payments or an offset from another tax period, which does not completely satisfy the balance due.
N = no payment Changed cases where there was no frozen refund, payment or offset from another tax period to satisfy the balance due. Also, used for No Change, Overassessment and Appeals cases if no payment is received.
O = total offset Offsets from other tax periods that will satisfy the balance due in full.

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)

If the PBC = When a return is updated on ERCS to Status Code 51, ERCS will automatically update the PCC to:
212-214 or 315 17
301-307, 316, 317 and 298 29
201-207 49

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.

Record Type Code Definition
F0 Full Account
F1 TC 424 Skeletal Record
F2 Residual Transfer Record (Obsoleted Jan. 2004)
F4 TIN Change Record
F5 Large Case Related Record (Obsoleted)
F6 Record Retention Agreement Record (Obsoleted Jan. 2004)

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)

Indicator Definition
0 Account never reopened
1 Account reopened using AMSTUR
2 Case backed down to Exam from Appeals using AMSTUB
3 Case has been reopened & backed down to Exam (both AMSTUR and AMSTUB have been done)

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 Code Definition
0 Record not yet extracted for closing reports
1 Record has been extracted for Exam reports
2 A correction (IDRS CC AMAXUE/AMCLSU) has been made to a record already extracted for Exam. Record will be re-extracted during next extraction cycle but the initial extraction cycle will not change.
3 Record has been backed down to an inventory status after closing report extraction.
4 Record has been extracted for Appeals closing reports.
5 An Appeals correction (IDRS CC AMAXUA/AMCLSU) has been made to a record previously extracted for Appeals
6 A correction (IDRS CC AMAXUE/AMCLSU) has been made to a record previously extracted for Examination and Appeals

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.

Report File Source Code TIN Format Definition
0 nnn-nn-nnnn IMF Valid SSN
1 nnn-nn-nnnn* IMF Invalid SSN
2 nn-nnnnnnn BMF EIN
3 nnn-nn-nnnnV* BMF SSN Invalid
4 nnn-nn-nnnnV BMF SSN Valid
5 nn-nnnnnnnN NMF EIN
6 nnn-nn-nnnnN NMF SSN
7 nnnnnnnnn-D Temporary or Dummy EIN or SSN
P   EPMF (Employee Plans Master File)
Any other value nnnnnnnnn/n Invalid RPT-FILE-SOURCE-CD

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.

Note:

If IDRS CC ENMOD shows a "MFR 08" , this means the account has been deactivated. Generally this is due to a deceased taxpayer. In order to establish the return on AIMS, you must first complete Form 2363, Master File Entity Change, requesting input of TC 012 "Reopen Account" . Form 2363 can be faxed to your CCP site. Once the TC 012 has posted, you may request establishment of the return on AIMS.

If the MFT and Tax Period is: then the account:
displayed on the IMFOLI/BMFOLI with no R to the left of the MFT is active and you can requisition the return
displayed on the IMFOLI/BMFOLI and there is an R to the left of the MFT is not active and IDRS CC IMFOLB/BMFOLB must be input to bring the account back to active status - once back to active you can requisition the return
displayed on the IMFOLV/BMFOLV and it was moved to retention after 200112 is not active and IDRS CC IMFOLB/BMVOLB must be input to bring the account back to active status - once back to active you can requisition the return
displayed on the IMFOLV/BMFOLV and it was moved to retention before 2002 is not active and can only be brought back using the Retention Register Reinstatement Procedures. See IRM 4.4.23.8 , AIMS Procedures and Processing Instructions, Openings for additional information.

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)

If Then input on IDRS CC AM424:
return, Form 5546 and labels are needed blank
no return is needed 1
no return, no Form 5546 and no labels are needed 3
the return is requested and the return is ELF or MeF, AIMS changes the Return Requisition Indicator from a blank to a 5. 5
no return, no Form 5546 and no labels are needed. Return Requisition Indicator on the opening record was zero but updated by AIMS-Openings to a 6 for openings with:
  1. PBC 30X with source code 01

  2. PBC 30X for Form 1120L, U.S. Life Insurance Company Income Tax Return

  3. LIN Link present

6

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)

RR 99-40 Indicator Definition
0 RR 99-40 does not apply, there is no credit elect (TC 836)

Note:

The value of "0" cannot be entered through IDRS CC AMSTU or AMAXUE. If an indicator of "1" is on the module and is incorrect, you can delete the "1" via Form 5348, IDRS CC AMAXUE by entering a "D" for the RR 99-40 item # 428.

1 RR 99-40 applies

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).

Schedule C/F Value Definition
0 no Schedule C/F filed
1 Schedule C but no Schedule F
2 Schedule F but no Schedule C
3 both schedules and C is dominant
4 both schedules and F is dominant

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)

Spousal IRA Code Definition
0 Non-joint return has IRA
1 Primary spouse in joint return has IRA
2 Secondary spouse in joint return has IRA
3 Both primary and secondary spouses have IRA plans
5 Primary Spouse on joint return has IRA plan with current liability on IRAF (Individual Retirement Account File) account (MFT 29)
6 Secondary Spouse on joint return has IRA plan with current liability on IRAF account (MFT 29)
7 Both primary and secondary spouses have IRA plan with current liability on IRAF account (MFT29)

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:

Survey Reason Code Definition
A No large, unusual, questionable items
B No change in prior year
C Beyond cycle (includes statute issue)
D Lack of resources
E Other
F-Z Reserved

(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 300 Indicator Definition
0 No audit assessment has been sent to Master File
1 IMF/BMF assessment
2 IRAF assessment made against primary SSN
3 IRAF assessment made against secondary SSN
4 IRAF assessment made against both SSNs
5 Indicates that the TC 300 indicator has been reset using IDRS CC AMAXU which causes the case to appear on the Non-Assessed Closures Listing.
6 Indicates that the TC 300 indicator has been reset using IDRS CC AMSTUB (case returned to Examination from Appeals) or IDRS CC AMSTUR (a Status Code 90 case being reopened by Examination)

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

TC 424 Code Definition
0 Record not established using on AIMS using IDRS CC AM424. Example: DIF and automatic openings
1 IDRS CC AM424 with Source Code 60/EGC 1000/2000
2 IDRS CC AM424 record
3 IDRS CC AM424 with Source Code 60/EGC 1000/2000 replaced with AM424 record.
4 IDRS CC AM424A record established by Appeals
5 IDRS CC TSLOD opening
6 IDRS CC AMF24 record established by programs like CDE, CEAS and TREES

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)

TEFRA Code Definition
Y TEFRA
N Non-TEFRA
S Survey

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).

If TCC is: then AMSOC DC 30 was: and displayed on AMDISA as:
0 Not input blank
1 Input at a SC terminal SC Transferred From
2 Input at an Area Office terminal DO Transferred From

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)

Code/Definition Code/Definition Code/Definition
A = AM424 J = AMCLSF U = TSCLS
B = AMNON K = AMSOC V = AMCLSU
C = AMS20 M = AMLAB W = WTU17
D = AMAXU O = AMCLSO X = WTU18, 38, 58
E = AMSTU P = AMCLSI Y = AMS03 (AIMS Openings)
F = AMFRZ Q = AMS14 (Master File Update) Z = AMS12
G = AMCLSP R = AMS21 + = AMS92
H = AMCLSE S = AMS41 (Monthly Report Extract) - = AMS33
I = AMCLSA T = TSLOD @ = AMS22
# = AMBLL 1 = AMCLSS 2 = AMRET

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)

Verified Assessment Code Definition
0 Not extracted for UAS
1 IDRS CC AMAXU 90-1 input (Causes record to age even though there may be an unresolved pending transaction on Master File).
2 Extracted for UAL (Causes "repeat" indicator to appear on UAL).

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)

Exhibit 4.4.1-2 
Case Assembly

Cases Sent to Centralized Case Processing
1. Forms affixed to outside of case folder top to bottom:
  a. Form 3210, Document Transmittal
  b. Form 895, Notice of Statute Expiration, is placed on top of all other papers
  c. Form 3198, Special Handling Notice for Examination Case Processing
  d. Form 10329, Transmittal Sheet Related Cases (companion to Form 3198)
  e. Form 8278, Assessment and Abatement of Miscellaneous Civil Penalties
  f. Form 3185, Transfer of Returns
  g. Two-Way Memo to Classification, if applicable
2. Forms attached to left inside of case folder:
  a. Time Tag or Form 9984, Examiner Officer’s Activity Record
  b. Address Change - Form 2363, Master File Entity Change
  c. Form 885-E, Schedule for FICA Tax Adjustment of Wages Not Previously Reported
  d. Form 885-F, Self Employment Tax Adjustment
  e. Form 885-T, Adjustment of Social Security Tax on Tip Income Not Reported to Employer
  f. Form 6657, Related Returns Examination Report
  g. Form 5752, Flow-Through Entity Distribution Schedule
  f. Copy of Command Code AMCLS, AMDISA, or AM424 print; and
  g. Form 5346, Examination Information Report
3. Forms and other documents enclosed in case folder:
  a. Waiver and acceptance forms:
    1. Form 870, Waiver of Restrictions on Assessment and Collection of Deficiency in Tax & Acceptance of Overassessment;
    2. Form 875, Acceptance of Examiners Findings by a Partnership, Fiduciary, S Corporation, or Interest Charge Domestic Iternational Sales corporation
    3. Form 2297, Waiver of Statutory Notification of Claim Disallowance
    4. Form 3363, Acceptance of Proposed Disallowance of Claim for Refund or Credit
  b. Taxpayers protest and correspondence in unagreed cases
  c. Examination report for multiple year examinations, a copy of the closing examination report is to be included in each case file for every year examined.
  d. Original tax return(s) or electronic prints if used in lieu of the original return and related attachments (see 4 below) NON-DOCKETED CASES ONLY, or IDRS CC ESTAB/ELFREQ prints reflecting the requesting of the original return;
  e. Form 5546, Examination Return Charge-Out
  f. Form 4318, Examination Workpapers Index, or Form 4700, Examination Workpapers. These forms will be the first page with additional workpapers to follow. If a prior audit or adjustment occurred, the most current work papers should be on top. If multiple audit reports were issued, the most current report should be on top and prior/obsolete reports should be annotated VOID across the RAR and included in the workpapers. If multi-year examination, include the workpapers in the latest deficiency year tax period and indicate this in the Special Features section of the Form 3198. CCP must input a TC 971 AC 57 to denote location of the workpapers. Since returns are destroyed based on the CSED, this will ensure the documents will not be destroyed until the CSED expires.
  g. Form 9984, Examining Officers Activity Record
  h. Miscellaneous documents (collateral reports, correspondence, National Headquarters or Area letters, special agents reports, appraisals of property included in the estate, etc.).
  i. Transcripts - retain only if data on transcript is a pertinent part of the examination.
  j. Form 3999, Statute Expiration Report - See IRM 4.2.1.5.1(5).
4. Forms and documents to be attached to tax returns:
  a. Form 9440, Taxpayer Levy Source and Contact Information. See IRM 4.20.3, Examination Collectibility - Soliciting Payment
  a. Form 5344, Examination Closing Record
  b. Compliance Evaluation print out. See IRM 4.10.16.1.2.5, Examination of Returns - Examination Operational Automation Database (EOAD)
  c. Form 3244-A, Payment Posting Voucher - Examination, should have part 2 stapled to the face of the return;
  d. Statute Extension Forms: An executed copy should be stapled to the reverse of the first page of the tax return on top of any other attached forms;
    1. Form 872, Consent to Extend the Time to Assess Tax
    2. Form 872-A, Special Consent to Extend the Time to Assess Tax
    3. Form 872-B, Consent to Extend the Time to Assess Miscellaneous Excise Taxes
    4. Form 872-P, Consent to Extend the Time to Assess Tax Attributable to Partnership Items
    5. Form SS-10, Consent to Extend the Time to Assess Employment Taxes
  e. Form 56 , Notice Concerning Fiduciary Relationship, should be stapled to the reverse of the first page of the tax return
  f. Form 2848, Power of Attorney, should be stapled to the reverse of the first page of the tax return
  g. Form 843, Claim for Refund and Request for Abatement, Form 1040X, Amended U.S. Individual Income Tax Return or Form 1120X, Amended U.S. Corporation Income Tax Return
  h. Form 1045, Application for Tentative Refund or Form 1139, Corporation Application for Tentative Refund, should be stapled to the tax return, giving rise to tentative carryback adjustment. Attach a copy of Form 1045 or Form 1139 to each carryback/carryforward year
  i. A photocopy of requests (e.g., Form 5345-D, Form 5346, or Form 5354) using the following source codes must be attached to the returns as a permanent record:
    1. Source Code 45 - Reference and Information Return
    2. Source Code 60 - Examination Information Report
    3. Source Code 99 - Other
  k Form 5546, Examination Return Charge-Out (Attached to back of return).
Cases sent for input to CCP and then to files
1. Form 5344 on top - If a prior audit or adjustment occurred, staple the prior Form 5344 to the back of the current Form 5344.

Note:

Destroy unprocessed/draft/superseded Form 5344s.

2. Original Return or an electronic print
  a. If an amended or duplicate return is included in the case file, staple the amended or duplicate to the back of the original return or the electronic print.
3. Form 5546 or AMDIS print.
4. Closing Examination Report showing signature and/or payment. In multiple year examinations, a copy of the closing examination report showing signature is to be included in each case file for every year examined. If multiple audit reports, the most current report should be on top.
5. Other forms, letters and documents enclosed in the case folder.
7. Transcripts - retain only if data on transcript is a pertinent part of the examination. Otherwise remove before sending case to the campus.

Note:

If the field employee bundled the transcripts with workpapers, it is not necessary for CCP to sort through the workpapers looking for excess transcripts.

8. Form 3198 if provided by the field.
9. Remove unnecessary fasteners, rubber bands, paper clips, excess staples, duplicate of any documents or correspondence and excess printouts, labels or transmittals.

Note:

It is not necessary for CCP to inspect each page to determine if a document is a duplicate.

Any item containing taxpayer information that must be disposed of should be treated as classified waste.

Exhibit 4.4.1-3 
Combat Zone

IRM References
IRM 3.12.3, Error Resolution - Individual Income Tax Returns, contains procedures related to combat zone condition codes (such as Master File Z freezes, K freezes, etc.)
IRM 4.10.8, Examination of Returns, Report Writing, contains guidance for Exam personnel and examples of compelling reasons to suspense examinations.
IRM 25.6.1, Statute of Limitations Processes and Procedures, contains procedures on statutes related to combat zone.
IRM 5.19.10.6.3, Liability Collection, Combat Zone Freeze Code, used to evaluate -C freeze accounts.
Case Identification - Freeze/Indicator TC Codes

A Master File indicator code (TC 500) was developed to identify combat zone personnel. A Master File freeze code "C" is set by a TC 150 with a Computer Condition Code of Z or TC 500 with a closing code input to any module in the account. A Combat Zone Indicator of a "1" will prevent AIMS openings, CF&S ordering offsets, suspend the ASED and CSED, restrict interest, failure to pay, delinquency and estimated tax penalties on all modules in the account.

Note:

If an S appears in the CSED field following the Closing Code (CC:52 CSED: S), this means that the spouse is in the Combat Zone. When inputting the reversal, you must enter an S in the CSED field so the reversal is applied to the spouse, not the primary taxpayer.

General Information
1. Examinations are not to be conducted during the period of time a taxpayer is in the combat zone.
2. Survey before assignment (Disposal Code 31) cases with no taxpayer contact.
3. Survey after assignment (Disposal Code 32) cases involving taxpayer contact.
4. Do not continue the examination if the taxpayer is in a Combat Zone unless a compelling reason exists to do so. For cases that require continuation because of a compelling reason, see (5) below.
5. Compelling Reason Suspense Procedures - See IRM 4.10.8. A letter will be sent to the taxpayer informing them of the fact that examination action will be suspended until 180 days after their return from the combat zone. A request that the taxpayer notify the IRS upon their return from combat duty will be made. These cases should be updated to status code 21 and sent to Technical Services to be placed in suspense status code 38. If the case is not under AIMS control, use NMF AIMS until the Combat Zone freeze is removed, then close the NMF control using DC 28 and establish the Master File record.
6. When the taxpayer returns from the Combat Zone or was never in the Combat Zone, see the AIMS/ERCS website, Codes/Procedures tab and scroll down to the document: Releasing the Combat Zone Freeze.
7. Combat Zone Indicator:
1 = on, compliance activity such as assessing or collecting tax is prohibited
2 = off, taxpayer is no longer a combat zone participant
8. Conflict Code
1 = Desert Storm, TC 500 with a Closing Code of 52 with entry date: Closing Code of 53 with exit date.
2 = Bosnia, TC 500 with a closing code of 54 with entry date; closing Code of 55 with exit date.
3 = Desert Storm and Bosnia, TC 500 with CC of 52 and 53.
4 = Enduring Freedom - TC 500 with a Closing Code of 56 with entry date; Closing Code of 57 with exit date.
5 = Enduring Freedom and Desert Storm - TC 500 with CC of 52 and 56.
6 = Enduring Freedom and Bosnia - TC 500 with CC 54 and 56.
7 = All 3 - TC 500 with CC 52, 54, 56.
Computer Condition Code K = Enduring Freedom
Computer Condition Code Z = Desert Storm

Exhibit 4.4.1-4 
DIF Reason Codes

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:

DIF Reason Code Explanation
Codes for Form 1040:  
R No Audit Codes Present
S Audit Codes are Present
T NRP Return
Codes for Form 1041 or 1065:  
A Automatic (1041 or 1065)
B Non-Automatic (1041 or 1065)
C Reserved
D Form 1065 DIF Scored Return Identified as a Special
E Reserved
F Reserved
Code for Form 1066:  
A Non-Automatic
Codes for Form 1120:  
A 1120F (Automatic)
B 1120L (Non-Special)
C 1120PC (Non-Special)
D 1120S (Automatic High Assets)
E 1120/1120A (Special
G 1120 (Personal Holding Company Low Assets)
H 1120 (Automatic High Asset)
I 1120/1120A (Inactive Low Assets)
L 1120H (Homeowners Associations)
M 1120/1120A (Consol, Final & Short Init. Per. (DIF)
N 1120L (Special)
O 1120PC (Special
P 1120S (Special)
Q 1120F (Non-Automatic)
R 1120S (DIF)
S 1120FSC (Automatic)
T 1120SF
U 1120REIT
V 1120RIC
W 1120ND

Exhibit 4.4.1-5 
Reference Returns

  1. Requesting Reference Returns:

    1. The examiner must enter a brief reason for the request in the "Reason for Request" box on Form 5345-D.

    2. Generally, a case should not remain in Source Code 45 for more than 30 days from the date the return is received in the group. The information needed from the return should be secured as soon as possible, and the return closed off of AIMS using the non-examined Disposal Code 45. Management approval must be obtained before Source Code 45 returns can be examined. If it is determined that the return is to be examined, the source code must be updated to the appropriate source code. Source Code 45 returns cannot be transferred or closed using an examined disposal code.

  2. Request to Examine a Reference Return:

    1. The examiner will request managerial approval to examine the return using Form 5348, with a copy of the original Form 5345-D attached. The examiner will indicate the reason for examining the return by entering a new appropriate source code on Form 5348. The manager will indicate permission to initiate the examination by initialing and entering the date in the "Approved By" and "Date" boxes on Form 5348.

      Note:

      If the statute date is FF, enter a live statute or other appropriate alpha statute on Form 5348.

    2. The original Form 5348 will be forwarded for processing and the copy of Form 5345-D and Form 5348 will be returned to the examiner to attach to the return or electronic print as a permanent record.

  3. Closing a Reference Return Examined:

    1. For an examined closure, a photocopy of the approved Form 5348 must be attached to the return or electronic print as a permanent record.

      Reminder:

      If a source code 45 return was examined, the source code must be updated out of source code 45 prior to closure.

    2. Close the examined return the same as any other examined return and send to CCP or Technical Services as appropriate. See IRM 4.4.12 for examined closing procedures.

  4. Closing a Reference Return Non-Examined:

    1. Use Disposal Code 45 to close a reference return non-examined. You can annotate "DC 45" on the charge-out or AMDISA, staple the original Form 5345-D to the back of the tax return or electronic print, update to status code 51 and send the return to CCP for closure.

    2. Use Disposal Code 28, to close Non-Master File AIMS controls. Complete Form 10904 and forward to your Campus AIMS Coordinator or Local Area AIMS/ERCS analyst.

    3. Use Disposal Code 29 if the return was not received. Complete Form 10904 and forward to your Campus AIMS Coordinator or Local Area AIMS/ERCS analyst.

Exhibit 4.4.1-6 
Sort Code Definition Displayed on Form 5546

Sort Code Form No. Definition
00 1040 Follow-Up Request - Return Only
01 All Forms TC 424 Request
02 5354 NMF Request
04 1040 Regular NRP Returns
05 1040 Suppressed NRP Returns
06 1040 Examination Selection Codes Other than A, E, F, G, N, R, S or U (including SET)
07 1040 Automatic Returns with Examination Selection Code A, R or S
08 1040 New Employee Examination
09 1040 Regular DIF Selection
10 1040 DIF Supplement
11 1040 P or S Examination Selection Code
13 1040 R or T Examination Selection Code
15 1040 E, F or G Examination Selection Code
17 1040 U Examination Selection Code
19 1040 N Examination Selection Code
21 1040 Multiple Filers
22 1040 Married Filing Separately
25 1120 1120F Returns
27 1120 1120 Special
31 1120 Regular DIF Selection
32 1120 DIF Supplement
33 1120 1120 NRP Returns
35 720 Regular Examination Selection
36 1041 NRP Examination Selection
37 1041 Regular Examination Selection
39 1065 1065 Special
41 1065 1065 Regular
43 1065 1065 NRP Returns
44 940 940 Certification Discrepancy
45 2290 Examination Classification
47 709 709 Returns
49 706 706 Returns
51 4638 4638 Returns
76 All Forms Math Error Abatement
77 1040 Underreporter
90 All Forms Unverified Assessments

Exhibit 4.4.1-7 
Sort Keys Displayed on Form 5546 for Charge-Out Sorting

Sort Key Definition
000 All returns with an Audit Information Indicator of B and J (Return in Transit). Sorted in DLN order.
080 EGC 5XXX returns with an Audit Information Indicator of C, E, F, I, M, Q and V (No Return Requested). Sorted in TIN order.
120 EGC's other than 5XXX with an Audit Information Indicator of: C, E, F, G, I, M Q, and V (No Return Requested). Sorted in the following order: Area Office, EGC, random
140 Return in Transit
150 TRDBV Requested
160 IMF returns with Audit Information Indicator of: A, D, H, K, L, and P. Sorted in DLN order.
200 All other returns with Audit Information Indicator of: A, D, H, K, L, and P. Sorted in DLN order.

Exhibit 4.4.1-8 
Special Messages on Form 5546

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.

"Blank/No message" (generated due to a Code L) The controlling PBC is in the campus where the return was filed and there is no information report available.

"INFORMATION REPORT AVAILABLE" (generated due to a Code H) indicates an Examination Information Report, Form 5346 is on file in the campus classification section. The Area Office belongs to the Campus that is processing the request and the return is not requested but there is an information report available.

"NO RETURN REQSTD" (generated due to Code F) indicates an Examination assembly has been requested but not a return. The requesting campus or area office code uses this message. The Area Office (AO) is outside the processing campuses jurisdiction and the return is not requested and there is no information report available.

"NO RETURN REQUESTED" (generated due to a Code G) The controlling AO is within the same campus where the return was filed. The return was not requested and there is no information report available.

"NO RTN REQSTD INFO RPT AVAIL" (generated due to a Code M) The controlling AO is within the center where the return was filed. The return was not requested and there is an information report available.

"NO RTN REQSD FLOW THROUGH NOTIFICATION" (generated due to Code C) is generated when PCS Forms 8340 and 8341 are used to link an investor to a key case. Associate this charge-out with the key case (shown in Item 48, Partnership Data) using the employee group code in Item 29 on the charge-out. This charge-out. notifies the key case examiner that the investor (Item 10 on charge-out) has been linked to the key case. The location of the investor return is shown in Item 48 under Partner AO and EGC.

"NO RTN REQSTED INFO RPT AVAIL" (generated due to a Code E) The controlling AO is outside of the campus where the return was filed. The return is not requested but there is an information report available.

"NO RTN REQSTED MANUALLY CONTROLLED 918A" (generated due to a Code I) indicates to the area examining the key case (Item 48) that the investor (Item 10) cannot be linked on PCS since the investor return is in status 8X (Appeals) or 90 (Closed). Communication and control of adjustments must be done manually. Generated due to a Code I, status code is greater than 80 and this is a partner record coming from Master File.

"NO RTN REQSTD PARTNER EXAM VOIDED" (generated due to a Code V) This is a partnership Acknowledgment record that has been transferred to another center.

"NO RTN REQSTD RELATED INVESTOR NOTIFICATION" (generated due to a Code Q) indicates that the investor return (Item 10) which is already open in Exam, has been linked to the key case shown under Partnership Data on the charge-out. This charge-out should be associated with the investor return (use employee group code and status codes in Items 29 and 30). Since the investor return was already on AIMS, only a notification charge-out is generated; if the investor return had not been on AIMS, a charge-out containing Partnership Data and a return would be generated and sent, but this special message would not appear in Item 16.


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