4.4.23 Openings18.104.22.168 Overview22.214.171.124 Command Codes (CC)126.96.36.199.1 AM4244.4.23.2.1.1 Input Forms188.8.131.52.1.2 AM424 Process184.108.40.206.2 AMNON220.127.116.11.2.1 Input Forms18.104.22.168.3 TSLOD22.214.171.124.3.1 Input Forms126.96.36.199 Establishment Process - Planning and Special Programs (PSP)188.8.131.52.1 Compliance Data Environment (CDE)184.108.40.206.2 Priority Program and Project Coordination220.127.116.11.3 Campus DIF Orders18.104.22.168.3.1 SB/SE Process22.214.171.124.3.2 LB&I Process126.96.36.199.4 Form 5346, Examination Information Report188.8.131.52.4.1 Field Group Process184.108.40.206.4.2 PSP Process220.127.116.11 Establishment Process - Field Group Users18.104.22.168 TEFRA Cases22.214.171.124.1 AIMS Establishment Process126.96.36.199.2 Indicators and Freeze Codes188.8.131.52 Establishment Rejects184.108.40.206.1 IDRS Terminal Rejects220.127.116.11.2 Master File Rejects18.104.22.168 Subsequent Request for Returns22.214.171.124.1 Return Not Received126.96.36.199.1.1 Paper Filed Return Request188.8.131.52.1.1.1 AMRET184.108.40.206.1.1.2 ESTAB220.127.116.11.1.2 Electronically Filed Return Request18.104.22.168.1.2.1 IDRS ELF Requests22.214.171.124.1.2.2 Modernized e-File (MEF) Requests126.96.36.199.2 Ogden Campus Request188.8.131.52.3 Amended Return/Claim Request184.108.40.206.4 K-1 Requests 220.127.116.11 Special Situations18.104.22.168.1 Recoverable Retention Register (RRR)22.214.171.124.2 Reopening126.96.36.199.3 Push Codes188.8.131.52.4 Non-filer Requests184.108.40.206.5 Non-Masterfile (NMF) Processing220.127.116.11.6 Requesting Returns NOT using AIMS18.104.22.168.7 Estate and Gift Tax Returns22.214.171.124.8 Form 1040NR 126.96.36.199.9 Appeals Openings188.8.131.52.10 Combat Zone184.108.40.206 Retention Period for FormsExhibit 4.4.23-1 AIMS Openings ScheduleExhibit 4.4.23-2 Common AIMS Opening RejectsExhibit 4.4.23-3 Form 5345-D AssistanceExhibit 4.4.23-4 Form 5345-B Assistance Part 4. Examining ProcessChapter 4. AIMS Procedures and Processing InstructionsSection 23. Openings 4.4.23 Openings Manual Transmittal October 28, 2013 Purpose (1) This transmits revised IRM 4.4.23, AIMS Procedures and Processing Instructions, Openings Material Changes (1) This IRM was revised as follows: Revisions to the IRM IRM Reference Description of Changes IRM 220.127.116.11 Retitled. Included instructions for various command codes. IRM 18.104.22.168.1 Form 6149 is obsolete. IRM 22.214.171.124 Consolidated and updated procedures. IRM 126.96.36.199.4 Retitled. Updated Form 5346, Examination Information Report, instructions IRM 188.8.131.52 Retitled. Included establishment process for field groups. IRM 184.108.40.206 Retitled. Included instructions for TEFRA cases.. IRM 220.127.116.11 Retitled. Provided information on rejects. Moved Form 5345-D instructions to Exhibit 4.4.23-3 IRM 18.104.22.168 Retitled. Provided information on subsequent requests for returns and who is allowed CC ESTAB in their IDRS profile. IRM 22.214.171.124 Retitled. Provided information on special situations. IRM 126.96.36.199.1 Retitled, Recoverable Retention Register (RRR) IRM 188.8.131.52.1.2 Moved to IRM 184.108.40.206 and updated. IRM 220.127.116.11.2 Moved to IRM 18.104.22.168.6 and updated. IRM 22.214.171.124 Retitled. Provided reference for retention schedule of forms. IRM 126.96.36.199.1 Removed. Moved information to IRM 188.8.131.52.1.2 and updated. IRM 184.108.40.206.2 Removed. Moved information to IRM 220.127.116.11.7 and updated. IRM 18.104.22.168.3 Removed. Moved information to IRM 22.214.171.124.9. IRM 126.96.36.199 Removed. Included information in IRM 188.8.131.52 Effect on Other DocumentsIRM 4.4.23, dated May 1, 2003 is superseded. AudienceLarge Business and International (LB&I), Wage and Investment (W&I), Small Business and Self-Employed (SB/SE) Employees and Appeals Effective Date(10-28-2013)Samuel F. PerdueDirector, Business ReengineeringSmall Business/Self-Employed 184.108.40.206 (08-07-2013) Overview This section contains information on opening return controls on the Audit Information Management System (AIMS) . Failure to establish AIMS control promptly will delay closing. Management reports and inventory validations will be inaccurate if AIMS control is not properly established. Establishment methods vary depending on the group type requesting control. AIMS control is established for Individual Master File (IMF), Business Master File (BMF), Non-Master File (NMF), and Partnership Control System (PCS) records. 220.127.116.11 (08-07-2013) Command Codes (CC) The Integrated Data Retrieval System (IDRS) sends opening data to AIMS using the IDRS command codes: AM424 - establishes Master File (MF) controls AMNON - establishes Non-Master File (NMF) controls TSLOD - establishes Partnership Control System (PCS) controls Examination Returns Control System (ERCS) users input control requests through ERCS and the data is sent to AIMS during the daily local processing. The ERCS process posts CC AM424 or CC AMNON. 18.104.22.168.1 (08-07-2013) AM424 CC AM424 is used to request MF control. This is the most common AIMS opening command code. See IRM 2.8.2, Audit Information Management System (AIMS) - AIMS Command Code AM424, for input information. 22.214.171.124.1.1 (08-07-2013) Input Forms Input documents for CC AM424 are: AM424 Input Documents Form Number Title Form 5345–B Examination Request Non-ERCS Users (used by Campus Examination) Form 5345–D Examination Request - ERCS (Examination Returns Control System) Users Form 5346 Examination Information Report Form 5571 Appeals Request 126.96.36.199.1.2 (08-07-2013) AM424 Process CC AM424 posts transaction code (TC) 424, Examination Request Indicator to the MF. Before the TC 424 is sent to MF the taxpayer identification number (TIN) and name control are validated against the National Account Profile (NAP) to ensure the TIN exists at master file and the name control matches the TIN. If the name control does not match you will receive a terminal reject. See Exhibit 4.4.23-2 for more examples of common rejects. Note: Prior to requesting AM424 input, CC INOLE should be researched to verify the current name control at MF. Once the TC 424 is sent to MF another check is performed. If all the data matches and a return has been filed, MF sends an opening record back to AIMS with additional information such as the activity code, statute date, delinquent return indicator, etc. If a return has not been filed and a push code is present, the TC 424 will remain at MF and an opening record will be generated when a return posts. After AIMS receives the opening record, the database becomes fully established and AIMS sends a TC 420, Examination Indicator, back to MF. Normally, if a TC 150 is present at master file, an AIMS opening will occur the Friday following the Wednesday cut-off after the input of the CC AM424. For example, an AM424 successfully input Thursday, January 17 through COB Wednesday, January 23, will appear on the AIMS data base on Friday, February 01, 2013. For IMF, if the opening does not occur within this time frame, check the posted date of the TC 150. If the posted date of the TC 150 is all zeroes, it means that MF is still processing the return which causes the opening to be delayed approximately 3-5 weeks. If a TC 424 posts to a tax period that is in Taxpayer Delinquency Investigation (TDI) Status 03, a TC 595 will automatically be generated. The TC 595 is a satisfying transaction which allows the module to be referred to Examination. 188.8.131.52.2 (08-07-2013) AMNON CC AMNON is used to request NMF records on AIMS. These are open for specific request types. See IRM 184.108.40.206, Audit Information Management System (AIMS) - AIMS Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ, AMLAB, for input information. Also see IRM 220.127.116.11.5 for additional information. 18.104.22.168.2.1 (08-07-2013) Input Forms Input documents for AMNON are: AMNON Input Documents Form Number Title Form 5354 Examination Request Non-Master File Form 5345-D Examination Request-ERCS (Examination Returns Control System) Users 22.214.171.124.3 (08-07-2013) TSLOD Partnership Inventory Control File (PICF) requests are input using CC TSLOD at the campus level. When establishing a flow-through entity and/or related investor returns, see IRM 4.31.1, Pass-Through Entity Handbook. 126.96.36.199.3.1 (08-07-2013) Input Forms Input documents for TSLOD are: TSLOD Input Documents Form Number Title Form 8340 PCS Establish or Add with Notice Generation Form 8341 PCS Establish or Add Without Notice Generation Form 14090 TEFRA Electronic Linkage Request Check Sheet (LB&I) Form 14091 TEFRA Electronic Linkage Check Sheet (SBSE) Form 14092 NonTEFRA Electronic Linkage Check Sheet (SBSE) Form 14093 NonTEFRA Electronic Linkage Check Sheet (LMSB) 188.8.131.52 (08-07-2013) Establishment Process - Planning and Special Programs (PSP) PSP provides policy guidance on the selection of cases and delivery of inventory for Examination. Examination Planning and Development (EPD) creates the exam work plan and sets direct assignment criteria for routing of exam work. Workloads are established on AIMS in PSP for: CDE, Compliance Data Environment Priority Program and Project Coordination Campus orders for both: SB/SE and LB&I 184.108.40.206.1 (08-07-2013) Compliance Data Environment (CDE) CDE is a web-based system designed for workload identification, classification and delivery of returns. CDE replaced the Midwest Automated Compliance System (MACS) for inventory delivery. See IRM 4.103.1, Compliance Data Environment (CDE) - CDE Application and Use. Workload is also identified by running filters against tax return data in the CDE database. Controls are not established until classified returns are ready to move to virtual inventory. Opening requests for selected returns are sent to AIMS as CC AM424. . For those returns Accepted as Filed a Disposal code 23 or 24 is sent to master file, nothing will post to AIMS. Campus users may use the CC AM424 process or a tickler file created by CDE for requests. See IRM 220.127.116.11.6.1, TC 424 Request and Tickler Files. AIMS approval forms are not needed except when corrections are required after delivery. In this instance Form 5348, AIMS/ERCS Update, may be used to update or correct a record. Approval is made by National Office for return orders and CDE research requests (used for running filters). 18.104.22.168.2 (08-07-2013) Priority Program and Project Coordination ERCS is used to input requests for control. Some CIP case work is delivered via CDE. Opening requests are made based on program needs. Form 5345-D is used to request non-batch delivered cases. Approval is made by the PSP group manager. Time frame for AIMS opening is approximately 9-15 days from date of system approval. See Exhibit 4.4.23-1. 22.214.171.124.3 (08-07-2013) Campus DIF Orders Campus return orders are placed for both SB/SE and LB&I. 126.96.36.199.3.1 (08-07-2013) SB/SE Process Opening requests are made from National Office via email. These requests are based on current field need. The data processing function inputs these requests and a file is sent via email to the Tennessee Computing Center (TCC). Once approved, the file is sent to the Martinsburg Computing Center (MCC) for file processing. AIMS data is present the Monday after MCC processes the batch request file. 188.8.131.52.3.2 (08-07-2013) LB&I Process AIMS controls are created through automatic openings for most Form 1120, U.S. Corporation Income Tax Return returns and through filtered selection for Form 1065, U.S. Return of Partnership Income. Open cases are transferred to groups based on current inventory and staffing levels. A batch process produces the open AIMS controls. Note: See the LB&I, AIMS/ERCS/SETTS home page at: LB&I AIMS-ERCS-SETTS Homepage for additional information. 184.108.40.206.4 (08-07-2013) Form 5346, Examination Information Report Form 5346 is prepared when an issue is discovered that has an impact on a return not yet filed, not yet under examination, or under another area's jurisdiction. 220.127.116.11.4.1 (08-07-2013) Field Group Process The field examiner will initiate Form 5346, have their group manager sign the form, and forward the form to the Chief, PSP in the applicable Area Office. See IRM 18.104.22.168, Report Writing, Examination of Returns, Examination Information Reports-Form 5346 for additional information. 22.214.171.124.4.2 (08-07-2013) PSP Process If the information report is for a future file year, the Form 5346 is input with Command Code AM424, Push Code 039 and Source Code 60. AIMS will hold the input as a skeletal record for 26 months. If a return is filed within the 26 months, it will automatically kick out for examination. Note: If a return is not filed, the skeletal record will drop off AIMS. See IRM 4.4.1-3Aging of the AIMS Data Base for additional information. If an AM424 is input with Source Code 60 but without Push Code 039, a TC 424 is not sent to MF. If at a later date the return is selected for examination, the literal Information Report Available will be printed on Form 5346. Note: See IRM 4.1.4, Other Priority Programs and Other Source Workload, for additional information. For information pertaining to the input of Form 5346 by AM424 for the Intercept File see IRM 4.19.11, Liability Determination, Examination Classification of Work. 126.96.36.199 (08-07-2013) Establishment Process - Field Group Users Groups use the ERCS system to request AIMS controls for related return pick-ups and reference returns. Examiners determine the need for related return pick-ups or reference return examinations during the key case examination or upon management direction. Form 5345-D is used to make these requests. See Exhibit 4.4.23-3 for Form 5345-D instructions. Note: Form 5345-D is returned to the requesting examiner to include in the case file upon full AIMS control establishment. The request is approved by management on ERCS after input. The time frame for "full AIMS control" is 9 to 15 days from the date of approval. See Exhibit 4.4.23-1 for processing time line information. 188.8.131.52 (08-07-2013) TEFRA Cases The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) applies to all partnerships and limited liability companies (LLCs) filing a Form 1065, U.S. Return of Partnership Income, unless they meet the definition of a "small partnership" and have not elected into TEFRA. Non-TEFRA includes small partnerships that meet the exception and all Form 1120-S, U.S. Income Tax Return for an S Corporation, returns that are under examination. 184.108.40.206.1 (08-07-2013) AIMS Establishment Process The AIMS control for the partnership must be fully established on AIMS prior to any linkage of the partners. The Campus TEFRA function establishes AIMS controls and PCS linkage of the partners to the examined partnership return via the Partnership Control System (PCS) using the PCS command code TSLOD. The AIMS controls for the partners will be established on AIMS in status 33 or 34, employee group code (EGC) 5400 or 5800. If the Form 1040, U.S. Individual Income Tax Return, record is already fully established on AIMS in another status code and EGC, Form 5546, Examination Return Charge-Out Sheet, is systemically sent to the controlling area to alert them to the linkage. The Campus TEFRA Function (CTF) will send Form 6658, Notice of Special Investor Action, with the attached Schedule K-1, to the controlling area. Unless the status code is 06 or 08, the CTF will request that the AIMS database be transferred to the CTF because of the partnership linkage. 220.127.116.11.2 (08-07-2013) Indicators and Freeze Codes Once PCS linkage is established a Partnership Investor Control Files (PICF) indicator will be present on AIMS. The PICF code for the partner return will be either 4, 5 or 6 and will prevent the return from closing on AIMS if PCS Form 8339, PCS Change, has not been input. AIMS freeze code "H" is input by the CTF to prevent the partnership from closing prematurely. The freeze code appears on the AMDISA. AIMS freeze code "6" is input by the CTF to prevent the closure of a related return that would have a PICF code of "0" . The freeze code appears on the AMDISA. 18.104.22.168 (08-07-2013) Establishment Rejects The AM424 AIMS opening request can reject immediately at the IDRS terminal upon input or when attempting to post to the MF. For users inputting AM424 requests through ERCS, see the ERCS Group Handbook, Chapter 3 Request Tax Return, on the AIMS/ERCS website at: Request Tax Return for additional information. 22.214.171.124.1 (08-07-2013) IDRS Terminal Rejects The AM424 opening request can reject at the IDRS terminal for a variety of reasons. The error message should be printed, attached to the Form 5345-D or Form 5345-B request and returned to the originator for correction. IRM 2.8.2, AIMS Command Code AM424, contains explanations of the error messages. 126.96.36.199.2 (08-07-2013) Master File Rejects The AM424 opening request can also reject when attempting to post at MF. These types of rejects will appear on the TC424 Reject Register which is distributed to each Area office on a weekly basis. See IRM 4.4.27, AIMS Procedures and Processing Instructions, Reports, for an explanation of the TC424 reject register. 188.8.131.52 (08-07-2013) Subsequent Request for Returns Instances may occur in which a subsequent request for return is needed, outside of the original AIMS opening request. This can include: returns not received timely returns not requested at time of AIMS opening request returns/schedules not received with primary return. This could include claims/amended returns or Schedule K-1s. Prior to requesting a return, schedule or other taxpayer correspondence, the examination requirement should be established. Request for control should be initiated prior to any return request. Exceptions are listed in IRM 184.108.40.206.6. 220.127.116.11.1 (08-07-2013) Return Not Received If a return is not received timely there are multiple methods to obtain the document, depending on the return type being requested. First, determine if the return was filed by paper or electronically by researching CC IMFOLI or CC BMFOLR. IMFOLI displays the following in the Posted Return column. If the return was: Paper = POSTED No return posted = NONE Substitute for Return (SFR) posted - SUBST4 Electronically filed = ELF Modified e-File - MEF BMFOLR displays the following in the ISSC CD: field on Page 1 if the return was filed after 12/31/2010: E = ELF L = MEF C = SCRIPS W = CAWR TC 150 (Form 94X) AIMS does not use this code. On AIMS there will be 4 values for the Electronic Code. The following literals will be displayed on Line 10 of page 2 of the AMDISA: If the ISSC Code at master file is: Blank = nothing will be displayed E = the AIMS database will be a "1" and "ELF RETURN" will be displayed on the AMDISA L = the AIMS database will be a "2" and "MEF RETURN" will be displayed on the AMDISA C = the AIMS database will be a "3" and "SCR RETURN" will be displayed on the AMDISA There are also instances that require additional action to obtain returns/schedules. See your local AIMS/ERCS analyst at AIMS/ERCS Personnel Listing for instructions on requesting the following information: Ogden Campus Return Request Amended Return/Claim Request Schedule K-1 Request 18.104.22.168.1.1 (08-07-2013) Paper Filed Return Request Paper filed returns are received within six to eight weeks following a normal request for control using AIMS command code AM424 as long as the original return was requested. If the original return has not been received a follow-up request can be input using one of the IDRS command codes below: CC AMRET CC ESTAB 22.214.171.124.1.1.1 (08-07-2013) AMRET CC AMRET may be used at the group level 60 days after the opening date if a return has not been received. See IRM 2.8.9 , AIMS Command Code AMRET, for more information. 126.96.36.199.1.1.2 (10-28-2013) ESTAB CC ESTAB is used to enter requests for paper returns (as well as requests for closed audit files, prior partial assessments, amended returns, etc.). Note: For field office personnel, access to CC ESTAB is limited to local AIMS/ERCS personnel. For Headquarters personnel, access to CC ESTAB may be approved by the Headquarters IDRS analyst. To request a CC ESTAB for a paper return, send a completed Form 2275, Records Request, Charge and Recharge, to your local AIMS/ERCS analyst using the contact list located at AIMS/ERCS Personnel Listing. Forms may be submitted via mail, e-mail or fax. SB/SE employees must obtain territory manager approval prior to submitting the request for the input. See IRM 188.8.131.52 , Command Code ESTABD, for more information . 184.108.40.206.1.2 (08-07-2013) Electronically Filed Return Request Returns filed electronically are available on: IDRS MeF, Modernized e-File 220.127.116.11.1.2.1 (08-07-2013) IDRS ELF Requests Electronically filed returns can be requested using IDRS CC ELFRQ, CC TRDBV or CC TRPRT. Note: Effective 6/10/2013 when inputting a TRPRT request after the return has been established on AIMS, you will need to obtain the TRPRT print through Control-D. See your local AIMS/ERCS analyst for assistance with Control-D. CC ELFRQ is used at the campus level. See IRM 18.104.22.168, Command Codes ELFUP and ELFRQ for more information. CC TRDBV and CC TRPRT are located on the Tax Return Data Base (TRDB). See IRM 22.214.171.124, Command Codes TRDBV, TRERS, TRPRT, and R8453, for more information. 126.96.36.199.1.2.2 (08-07-2013) Modernized e-File (MEF) Requests The Employee User Portal (EUP) allows employees to access electronically filed returns through the Return Request and Display (RRD) subsystem. This includes MeF returns. Requests for access to the EUP are processed locally by the business unit. Contact your manager to request access. 188.8.131.52.2 (08-07-2013) Ogden Campus Request Most LB&I returns will have an LB&I Image Network (LIN) link to access the return using a password protected process. LB&I groups can request the LINK link if there is an open AIMS control in Ogden or an AIMS control assigned to the group. SBSE groups must request the original return from Files as they do not currently have the ability to access LIN links. Both LB&I and SB/SE have request forms and instructions titled, "Ogden AIMS Database Request Form" available on the AIMS website found at: AIMS/ERCS Website, under the Codes/Procedures tab. 184.108.40.206.3 (08-07-2013) Amended Return/Claim Request A filed claim or amended return must be reviewed by the examiner during an audit. To obtain the amended return, determine if it has been scanned by the Correspondence Imaging System (CIS). To determine if a return is a CIS image, review CC TXMODA control history section for a CIS locator code. The letters "CIS......." will appear under the "ACTIVITY" column of the TXMODA. If present, request a transcript from your local CIS contact following CC ESTAB procedures. See IRM 220.127.116.11.1.1.2 for CC ESTAB procedures. Local CIS users can be found by contacting your area's AIMS/ERCS staff, listed here: AIMS/ERCS Personnel Listing. If no CIS code is present, CC ESTAB should be used to request the DLN of the TC 976/977. Note: If the amended return has been adjusted, CIS Code 1 will appear on IMFOLA or BMFOLA. 18.104.22.168.4 (08-07-2013) K-1 Requests To secure K-1s, see the AIMS/ERCS website at AIMS/ERCS Website. Under the "Codes/Procedures" tab and locate the document titled, "Securing K-1s" . 22.214.171.124 (08-07-2013) Special Situations Special situations can occur that result in extra processing steps. Researching for these potential situations prior to input will eliminate AIMS opening delays. Some common special situations include: Recoverable Retention Register (RRR) Reopening Push Codes Non-filer NMF Processing Requisitioning returns not using AIMS Estate Tax Returns Appeals Openings Combat Zone 126.96.36.199.1 (08-07-2013) Recoverable Retention Register (RRR) Older, inactive tax periods are moved to the RRR. Prior to requesting AIMS controls, these records must be brought back to active status. If they are on retention at the time of input, the request will reject. Follow the procedures below to bring the account back to MF: Secure an IMFOLI if the return is for an individual or a BMFOLI if the return is for a business. An "R" in the first column of the IMFOLI/BMFOLI indicates the master file tax code (MFT) and tax period in retention. To remove the tax period from the retention register, input IMFOLB or BMFOLB as appropriate. Print out the "Request Completed" screen and save for your records. The Message "RRR RE-ESTABLISHMENT PENDING" will appear on the IMFOLT and "RETENTION" will appear on the BMFOLT. Monitor the IMFOLT/BMFOLT for the "RRR RE-ESTABLISHMENT PENDING" or "RETENTION" to drop off (approximately 1-2 weeks). Once the "RRR RE-ESTABLISHMENT PENDING" or "RETENTION" drops off, a TC 370 will post for an individual return and a TC 466 will post for a business return. AIMS/ERCS controls can be established when the TC 370 or TC 466 have posted. See IRM 188.8.131.52, Command Code IMFOL, for additional IMF information and IRM 184.108.40.206, Command Codes BMFOL and BMFOR, for additional BMF information. 220.127.116.11.2 (08-07-2013) Reopening Reopening of previously closed AIMS records may be necessary for many reasons. The method used to reopen the record will depend on the current AIMS status and examiner need. Reopening AIMS Records If current AIMS status is 90 and: Then process the reopening by: the return was closed examined Completing Form 5348 requesting CC AMSTUR. Send the form to your local AIMS/ERCS analyst or AIMS coordinator for input. The AMSTUR can be input if the current date is at least 21 days from the status 90 date. See Note (1). the return was closed non-examined Non-examined closings do not require a waiting period prior to reopening. Complete Form 5348 requesting CC AMSTUR. Send the form to your local AIMS/ERCS analyst or AIMS Coordinator for input. the case was previously closed from Appeals. The return must be allowed to drop from AIMS prior to re-establishing the record on AIMS. Appeals closures can not be reopened. See Note (2). Note: (1) Reopenings using CC AMSTUR will set a TC300 IND-6, blocking all subsequent non-examined closures. Also, the record will not be able to close or transfer out of the area during the current processing cycle.The AIMS reopening will not reopen the ERCS record. ERCS controls must be reopened manually. ERCS users should use menu option "Establish Control" to reopen the ERCS record. Note: (2) To determine when a record will drop from AIMS, see IRM 4.4.1-3Aging Criteria of AIMS Data Base. If the current AIMS record is not available, it has "dropped from AIMS" and may be requested as a normal examination using AIMS command code AM424. ERCS users will answer "Y" , Yes, when prompted if this is a second examination. See IRM 4.4.26, AIMS Procedures and Processing Instructions, Reopening/Reclosing/Reinputting Records for additional reopening guidance. 18.104.22.168.3 (08-07-2013) Push Codes Push codes are a three digit code input at the time of request for unfiled returns, substitute for returns and delinquent returns. They are also used to process requests for cases that would otherwise reject, such as Criminal Investigation Division (CID) controlled cases. In instances where there is no TC150 posted, the use of push codes will allow a TC 424 to post at MF to bring the account under AIMS control. See IRM 4.4.1–14, AIMS Procedures and Processing Instructions, Introduction, for a complete list of push codes. 22.214.171.124.4 (08-07-2013) Non-filer Requests All discoveries of non-filing should be handled in accordance with IRM 4.12.1, Nonfiled Returns. AIMS procedures for Substitute for Return and Delinquent Returns are located in IRM 4.4.9, AIMS Procedures and Processing Instructions, Delinquent and Substitute for Return Processing. For IMF returns research the spouse SSN for potential joint filing. For BMF returns research CC INOLES for valid filing requirements. If necessary set filing requirements before inputting request for control. S-Elections can not be set without the taxpayer initiating the request for small business status. Complete Form 2363 , Master File Entity Change, as appropriate, to set the filing requirement. Fax Form 2363 to your designated CCP. Fax numbers for CCP are:Memphis CCP: 901-786-7107Cincinnati CCP: 859-669-2674Ogden CCP: 801-620-2103 Review tax account information for TC 150 or delinquent return postings. Use valid non-filer source codes. See IRM 4.4.1, AIMS Procedures and Processing Instructions, Introduction. Non-filer statutes are the month and year as if timely filed until a valid return is filed along with the alpha code "EE" . For example, a return with a due date of 04/15/2010 will have a non-filer statute date of 04/EE/2013. Select "N" , no, for "Original Return Request?" in ERCS. Form 5345-B users will enter "1" or "3" in the "Return Needed" field when they do not want the original return. Push Codes: Non-Filer Push Codes If: Then use push code: TC150 present on masterfile NO PUSH CODE - use will result in reject Delinquent return in possession of examiner. 020 Delinquent return will be submitted to examiner. This will establish a skeletal record on AIMS, an SFR will not be generated. 021 an SFR TC150 is requested 036 a previous SFR TC150 has posted 050 TC 150 is for a SFR Form 720, Quarterly Federal Excise Tax Return, with a paid claim 051 126.96.36.199.5 (08-07-2013) Non-Masterfile (NMF) Processing NMF control is requested for specific case types. The following are some reasons why accounts are established NMF: The TP does not have a TIN. In the case of non-filed returns, MF establishment will remain a skeletal record until a return posts. On occasion, NMF AIMS controls can be used which will cause the records to appear on an inventory validation listing (IVL) and statute tables. Accounts that cannot be established on MF AIMS because of a MF reject. Example: Duplicate SSN’s assigned to two different taxpayers, or name control discrepancies. Additional reasons based on current examination requirements, such as transferor/transferee openings. Note: MF returns should be established on NMF only for temporary control. ERCS users will complete Form 5345–D to establish NMF controls. The ERCS request will send CC AMNON to AIMS, opening a full NMF record. For Non-ERCS users, the direct AIMS input of a NMF establishment, using CC AMNON, immediately establishes a full record and generates a Form 5546, Examination Return Charge-Out Sheet, and labels if requested. In order to have the DLN on the Form 5546 when it is generated, the DLN from the transcript must be entered in Item 58 on Form 5349, Examination Correction Request, at the same time the Form 5354, Examination Request Non-Masterfile, CC AMNON is entered. A valid two digit non-masterfile tax code, NMFT, must be entered. See IRM 4.4.1, AIMS Procedures and Processing Instructions, Introduction, for a list of valid NMFT codes. See IRM 2.8.8, AIMS Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB, for detailed NMF required input information. 188.8.131.52.6 (08-07-2013) Requesting Returns NOT using AIMS In rare instances, it is necessary to request a paper return without going through AIMS. Approval of the Field Territory Manager is required if CC ESTAB is used for the following reason: Documented emergencies, approved by the Field Territory Manager or designee, and controlled by the PSP Support Manager or Centralized Case Processing Support Manager. AIMS establishment of these cases must be initiated simultaneously. Approval of the Field Territory Manager is not required if requesting paper returns for the following reasons: Returns requested by Examination personnel for other offices such as the Taxpayer Advocate Office (TAO) or Disclosure Examination unpostables Cases requiring an AIMS follow-up request in which the employee group code information is not sufficient to route the return to the requester Cases requiring an AIMS follow-up and the return is not located in your campus or Federal Records Center Post review cases (Status Code 90) Gift tax return requests to be included in the estate tax return audit package. Form 2275 is initiated by examination personnel when requesting returns using CC ESTAB. See IRM 184.108.40.206.1.1.2 for additional information. For LIN requests, per the Service Level Agreement (SLA) between SOI (Statistics of Income) and LB&I, LB&I returns being accessed via a LIN link must have an open AIMS control. This includes any return that is being requisitioned for inspection, reference or information purposes. For additional information on requesting LB&I returns, see the LB&I website article at: LB&I Guidelines for Requesting Returns via ERCS. 220.127.116.11.7 (08-07-2013) Estate and Gift Tax Returns All Estate tax returns are automatically opened on AIMS as soon as a TC 150 posts. AIMS controls are opened at the Cincinnati Campus. Their AIMS assignee code (AAC) is determined by the decedent’s zip code. Form 706 , U.S. Estate Tax Return is requested using the SSN of the decedents, followed by the letter "V" (NNN-NN-NNNNV). For Form 706A, United States Additional Estate Tax Return, use the SSN of the heir. The heir's SSN can have only one Form 706A account established on AIMS at a time. Additional accounts must be controlled using temporary TINs. 18.104.22.168.8 (08-07-2013) Form 1040NR Foreign Estates or Trusts will file Form 1040NR, Nonresident Alien Income Tax Return, to report income received. This can include foreign fiduciaries with respect to a foreign trust or estate with income from U.S. sources. Opening requests must be made to the NMF database at the Cincinnati Submission Processing Center. See IRM 22.214.171.124, International Returns and Document Analysis - Miscellaneous Tax Returns, for more information. Note: A Form 1040NR filed by a non-resident alien individual using a Social Security or Individual Tax Identification Number (SSN or ITIN) can be processed on the IMF as any normal Form 1040. 126.96.36.199.9 (08-07-2013) Appeals Openings Appeals uses CC AM424A to initiate AIMS openings. For more information on the input of CC AM424A see IRM 2.8.2, AIMS Command Code AM424. Note: An AM424A input by Appeals can only be closed by Appeals. If you are trying to establish a return that was previously closed by Appeals, you must wait until the record closes off the AIMS database. See IRM 4.4.1-3Aging of the AIMS Data Base for additional information. 188.8.131.52.10 (08-07-2013) Combat Zone If a taxpayer is identified as being in a Combat Zone (CZ), AIMS controls can only be established if the CZ indicator on IMFOLE is a 2. You will find the CZ indicator on line 11 of the IMFOLE. In addition there will be a -C freeze on the MF account (IMFOLT). See IRM 4.4.1, AIMS Procedures and Processing Instructions - Introduction, for further information. 184.108.40.206 (08-07-2013) Retention Period for Forms See IRM 1.15.23, Records Management, Records Control Schedule for Tax Administration-Examination, for information on the disposition and retention period for forms mentioned in this IRM. Exhibit 4.4.23-1 AIMS Openings Schedule Note: AIMS openings can have various time frames depending on the record type, possible non-filing or systemic issues. The listed time frames should be used as an example only. Individual cases may vary. AIMS records can be referred to as "skeletal AIMS" or "full AIMS" depending on the current status of the opening. Research CC AMDISA to differentiate between skeletal AIMS or full AIMS control. How to tell if an AIMS record is skeletal or full Skeletal AIMS Full AIMS Taxpayer information not available, such as full name or address. Complete information is available, listing the taxpayer name and address. Note: Skeletal records cannot be closed using an examined disposal code. The opening date will help you determine when a record will be full AIMS. AIMS Openings Schedule If input using: then: ERCS skeletal AIMS record the day following approval; full AIMS record within 9-15 days CC AM424 skeletal AIMS record immediately; full AIMS record within 9-15 days CC AMNON full AIMS record immediately CC TSLOD skeletal record the day following input; full AIMS within 9-15 days. Exhibit 4.4.23-2 Common AIMS Opening Rejects AIMS openings must pass multiple validity checks prior to establishing a record. Common rejects and the resolution for each are shown below. AIMS Opening Reject Messages Reject Solution Account already established. Contact group currently controlling record and determine where the examination will occur. If necessary, have current group transfer control. Note: To avoid this reject, ensure that a current CC AMDISA is pulled prior to request. Name Control Mismatch Input IDRS CC INOLE to determine current name control. No TC 150 Present at Masterfile If IMF, research potential spouse filing. If no filing present, initiate non-filer procedures if necessary. TC 150 present at Masterfile/push code used Remove push code and resubmit. Research to determine if the taxpayer is a non-filer. Exhibit 4.4.23-3 Form 5345-D Assistance Based on the order of items listed on Form 5345-D, Examination Request-ERCS (Examination Returns Control System) Users, Rev. 01–2012. Transcripts Reviewed: AMDISA - Review for current open AIMS controls. If present, review AIMS Assignee Code (AAC) and contact controlling group. See AIMS/ERCS website contact listing by EGC at EGC Contact Listing. IMFOLT/BMFOLT - Review for TC 150. If not present, review TXMODA for pending transactions or set controls as a non-filer utilizing the correct push code. INOLE(S/T) - Review for current name control and filing requirements. If IMF non-filer, review spouse account for possible joint filing. If BMF and no filing requirements are present, set filing requirements by completing Form 2363, and fax to your CCP site at:Memphis CCP fax: 901-786-7107Cincinnati CCP fax: 859-669-2674Ogden CCP fax: 801-620-2103 Check One Box Only: Request AIMS Control Masterfile - This box will be used most of the time, for example, pick-up of requests for related returns. Control Penalty Investigation - Penalty cases are established on ERCS only using this selection. Request AIMS Control Non-Master File - Self explanatory. Note that ERCS allows for only one record type (MF or NMF) while AIMS will allow both records. If the NMF AIMS/ERCS controls are converted to MF, complete Form 10904, Request For Record Deletion from AIMS, using disposal code 28 to close the NMF record. Forward Form 10904 to your local AIMS/ERCS analyst for input. Control Non-AIMS DET Item - used to establish ERCS controls for Direct Examination Time (DET) and a limited number of Direct Review Time (DRT) activity codes in the 500 series. Control Collateral Examination - used to establish ERCS controls for returns controlled on AIMS in another primary business code (PBC) or for another business operating division (BOD) Use an AIMS label if available: Taxpayer Name/Name Control - Name Control must be notated if other than first four characters of name. Verify correct name control with INOLES. Address - ERCS will populate the address with the current MF data if left blank. For an NMF request, enter the address. Assignment Section: PBC, Primary Business Code - Three digit code that indicates the area/SBSE or industry/LB&I requesting control. SBC, Secondary Business Code - Five digit code that indicates the territory requesting control. EGC, Employee Group Code - Four digit code that indicates the specific group requesting control. Examiner's ERCS Empl. ID - Four or five digit code of examiner requesting control Examiner's ERCS Empl. Name - self-explanatory TIN, MFT & Form Type - One TIN and MFT per Form 5345–D. Code/Data Area: Tax Period - self-explanatory Activity Code - Review IMFOLR/BMFOLR "Asset Class Code" , which is generated by Master File to set the activity code. See AIMS/ERCS website Codes and Procedures section for the activity code spreadsheet at: Activity Codes. Source Code - See AIMS/ERCS website Codes and Procedures section for the Source Code Job Aid at: Source Code Job Aid. Status Code - self-explanatory Statute Date - self explanatory. (Applicable alpha statutes must be within 180 days of expiration, with the exception of alpha EE, non-filer). Tracking Code/Project Code - self-explanatory. See the AIMS/ERCS website Codes and Procedures section for the current national listing at: Project Code Listing and Tracking Code Listing. (The Project Code and Tracking Code Listings are on two separate pages on the website. Scroll through the Codes/Procedures section to locate the correct listing.) Tech Svcs Code - Is used by Technical Services if they input a request for a tax return. Claim Amount - Required for source code 30 requests. Special Message/Push Code - Necessary if TC 150 isn't present. See the Push Code listing on the AIMS/ERCS website Codes and Procedures section at: Push Codes. POD - Necessary if case assignment isn't to POD of AAC. Related Return Indicator - Used to correctly indicate key or related return status. K=Key, Y=Related Year Aging Reason Code - See the AIMS/ERCS website Codes and Procedures section for a list of Aging Reason Codes at: Aging Reason Codes. Return Data TEFRA Indicator - Required for MFT 06 or 35 within 60 days of status 12 date, or when the status is updated to a status code greater than 12. Values are Y=Yes, N=No and S=Survey (closure before determining if TEFRA is applicable) Do you want the original return? Entering "Y" (or leaving this field blank upon input for Form 5345-B users), will result in a request for an original paper return or in the case of an ELF return, a TRPRT print. Non-filer requests always = No Joint Committee - self-explanatory Foreign Control - self-explanatory Is case LB&I/CIC? - N = Not Applicable, P = Primary/Secondary, S=Support Control PBC - Used for collateral examinations Related Return Information (if "Y" is marked in Related Return Indicator box above, complete this field as indicated below): Enter key case information. Reason for request - self-explanatory Follow-Up Actions - self-explanatory Exhibit 4.4.23-4 Form 5345-B Assistance Users of Form 5345-B can use the same AIMS/ERCS website addresses in Exhibit 4.4.23-3 for assistance in completing the form.