Part 4. Examining Process

Chapter 71. Employee Plans Examination of Returns

Section 2. Overview of IDRS

4.71.2 Overview of IDRS

Manual Transmittal

November 12, 2021

Purpose

(1) This transmits revised IRM 4.71.2, Employee Plans Examination of Returns, Overview of IDRS and Non-Master File Transcript Requests.

Material Changes

(1) Deleted IRM 4.71.2.1(6).

(2) Modified IRM 4.71.2.1.1 (1) to omit the reference to EP Examinations establishment of the review groups.

(3) Modified IRM 4.71.2.1.1 (3) to update the Taxpayer Bill of Rights (TBOR) content based on guidance from the Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program) and Branch 3 of the Associate Chief Counsel. (Procedure and Administration).

(4) Revised IRM 4.71.2.1.3 to include additional resources.

(5) Removed references in IRM 4.71.2.2.1, Payer Master File and Information Returns Master File, to IRM 1.2.13 to incorporate the provisions of the August 5, 2021, Internal Guidance Memo (IGM) TE/GE-04-0821-0017 with the subject line Reissuance: Consolidation of policy statements and delegation orders from Deputy Commissioner, Tax Exempt and Government Entities. This manual section was obsoleted and replaced by IRM 1.2.1, Servicewide Policy Statements.

(6) Updated IRM 4.71.2.1.3, Related Resources, to include additional resources.

(7) Added information to IRM 4.71.2.2(2) to describe how IDRS transcript is created and used.

(8) Added information to IRM 4.71.2.2(3) to provide information on the Automated Non-Master File (ANMF).

(9) Added notes to IRM 4.71.2.2(4) to provide examples of the file values to use when accessing transcripts of Form 5330 and F5500 and described the source of the information.

(10) Updated IRM 4.71.2.2.2(1) for clarification and renamed the term package audit to required filing checks to match the term in the Form 5773-A, Employee Plans (EP) Workpaper Summary.

(11) Added IRM 4.71.2.2.2.1, Requesting IRPTR Data, to incorporate the procedures provided in IGM TEGE 04-0121-0004, Requesting CP2100 recreates and/or IRPTR data from Classification and Case Assignment, dated February 21, 2021.

(12) Revised IRM 4.71.2.2(8) to provide a link to the instructions to install the Integrated Automation Technologies (IAT) tool.

(13) Added a note to IRM 4.71.2.2(8) advising users how to secure IAT.

(14) Updated IRM 4.71.2.3, IDRS Command Codes.

(15) Updated IRM 4.71.2.4, Non-Master File Transcript Requests.

(16) Updated IRM 4.71.2.5, IDRS Service Requests to reflect current IDRS service request.

(17) Added IRM 4.71.2.6, Importing Master File Account Information.

(18) Revised IRM 4.71.2 throughout replacing the terms "agent" and "agents" with "examiner" and "examiners" , and replacing the terms "audit" , "auditing" and "audited" with "examination" , "examining" , and "examined" . Generally, official titles and designations do not reflect this change.

(19) Other minor editorial changes were made throughout this IRM for:

  • Updating organizational terms, titles, and acronyms.

  • Updating or correcting references and citations, added links to references.

  • Updating for broken links.

  • Reorganized IRM without changing any substantive content in its meaning.

  • Other changes for Plan Language (the Plain Writing Act of 2010).

Effect on Other Documents

This supersedes IRM 4.71.2 dated October 29, 2019.

Audience

TEGE, Employee Plans

Effective Date

(11-12-2021)


Eric D. Slack
Director, Employee Plans
Tax Exempt and Government Entities

4.71.2.1 (11-12-2021)

Program, Scope, and Objectives

  1. The Employee Plans (EP) examination program was established to ensure:

    1. Plans comply with the provisions of Internal Revenue Code (IRC) 401(a).

    2. Plan sponsor or responsible parties properly report taxes related to trust assets.

  2. Purpose: IRM 4.71.2, Employee Plans Examination of Returns, Overview of IDRS and Non-Master File Transcript Requests, describes:

    • Various Master and Non-Master Files you can access through IDRS

    • Procedures to request account transcript

    • IDRS command codes you can use for research during an examination

  3. Audience: This IRM provides procedures for examiners, managers, and support staff in EP Examinations.

  4. Program Owner: Director, EP Examinations.

  5. Program Authority: EP Examinations derives its authority to conduct examinations, resolve issues and determine tax liability from Title 26, Internal Revenue Code, Subtitle F – Procedure and Administration, which includes but is not limited to:

    IRC Section Authority
    IRC 7602 - Examination of books and witnesses, which falls under Chapter 78 - Discovery of Liability and Enforcement of Title. Gives examiners the authority to:

    • Examine any books, papers, records or other data necessary to complete an examination.

    • Take testimony under oath to secure additional information needed.

    • Issue summons for information necessary to complete an examination

    • Ask about any offense connected to the administering or enforcing of the Internal Revenue laws.
    IRC 6201- Assessment authority, which falls under Chapter 63 - Assessment. Resolve issues to make determinations of tax liability under IRC 6201.

4.71.2.1.1 (11-12-2021)

Program Controls

  1. There are two review groups to make sure examiners conduct examinations per technical, procedural and administrative requirements:

    1. Mandatory Review, see IRM 4.71.14, Employee Plans Examination of Returns, EP Mandatory Review.

    2. Special Review, see IRM 4.70.7, Special Review (SR) and Tax Exempt Quality Measurement System (TEQMS) Procedures.

  2. Tax Exempt Quality Measurement System (TEQMS) is the quality control system TE/GE uses to oversee the entire examination program. For more information on TEQMS, see IRM 4.70.7, Special Review (SR) and Tax Exempt Quality Measurement System (TEQMS) Procedures.

  3. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights

  4. The IRS is fully committed to protecting the privacy rights of taxpayers and employees. You can find privacy laws and guidance in the IRC, the Privacy Act of 1974, the Freedom of Information Act, and IRS policies and practices.

    1. For more information about these laws, visit the IRS Electronic Freedom of Information Act Reading Room.

    2. For questions about privacy, email *Privacy. For question about disclosure, email *Disclosure.

4.71.2.1.2 (11-12-2021)

Acronyms, Abbreviations and Forms

  1. This manual uses the following acronyms and references the following forms.

    Acronyms and Abbreviations

    Acronym Definition
    ANMF Automated Non-Master File
    BMF Business Master File
    C&CA Classification and Case Assignment
    DLN Document Locator Number
    e.g. For Example
    EIN Employer Identification Number
    EP Employee Plans
    EPMF Employee Plans Master File
    IAT Integrated Automation Technologies
    IDRS Integrated Data Retrieval System
    IMF Individual Master File
    IRAF Individual Retirement Account File
    IRAS Information Return Analysis System
    IRC Internal Revenue Code
    IRM Internal Revenue Manual
    IRMF Information Returns Master File
    MFT Master File Transaction
    NMF Non-Master File
    PMF Payer Master File
    SSN Social Security Number
    TEQMS Tax Exempt Quality Measurement System
    TIN Taxpayer Identification Number (e.g., SSN)
    USR Unit Security Representative
     

    Forms

    Form Name
    Form 1040 U.S. Individual Income Tax Return
    Form 1096 Annual Summary and Transmittal of U.S. Information Returns
    Form 1099-M Miscellaneous Income
    Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
    Form 2848 Power of Attorney and Declaration of Representative
    Form 5330 Return of Excise Taxes Related to Employee Benefit Plans
    Form 5498 IRA Contribution Information
    Form 5500 Annual Return/Report of Employee Benefit Plan
    Form 6882 IDRS/Master File Information Request
    Form 10321 FAX Transmission Cover Sheet
    Form 15270 Information Returns Processing Transcript (IRPTR) Order
    Form W-2 Wage and Tax Statement
     

4.71.2.1.3 (11-12-2021)

Related Resources

  1. IRM 4.5.1, TE/GE AIMS Manual, TE/GE AIMS Processing.

  2. CFOL Express

  3. IDRS Command Code Job Aid

  4. Document 6209, IRS Processing Codes and Information

  5. 6209 Code Retriever

  6. Document 6476, EP Information Systems Code

  7. Integrated Automation Technologies (IAT) SharePoint Site

4.71.2.1.4 (11-12-2021)

Overview of IDRS and Non-Master File Transcript Requests

  1. Use IDRS to research important, case-related taxpayer account and tax return information

  2. This IRM supplements IRM 2.3, IDRS Terminal Responses and IRM 2.4, IDRS Terminal Input, by highlighting the IDRS command codes that helps EP examiners do their jobs more efficiently.

  3. IRM 4.71.2.2, Transcripts of Master File Accounts, and its subsections cover the various Master Files that you can access through IDRS and the procedures for requesting transcripts of accounts.

  4. IRM 4.71.2.3, IDRS Command Codes, covers various IDRS command codes that you can use to research for your official duties.

  5. IRM 4.71.2.4, Non-Master File Transcript Requests, covers Non-Master File Transcript requests.

  6. When researching IDRS, examiners and managers are to protect taxpayer privacy. See IRM 10.8.34, Information Technology (IT) Security, IDRS Security Controls.

4.71.2.2 (11-12-2021)

Transcripts of Master File Accounts

  1. You can retrieve data from a filed tax or information return for an individual taxpayer, business, or organization from IDRS. Employees can request a transcript of the information, then compare it to the taxpayer’s copy of a return to:

    1. Verify the information was properly and accurately reported

    2. Confirm the status of the taxpayer’s account, etc.

  2. The process is explained below:

    1. The taxpayer files a return at the IRS Service Campus. The Campus enters the return information into IDRS.

    2. EP employees research for tax data which is extracted from the Master File through the IDRS.

  3. The Master File is a central file divided into the following segments:

    Name Acronym Segment contains information about
    Individual Master File IMF Taxpayers who file individual income tax returns and related documents.
    Business Master File BMF Taxpayers filing business returns and documents related to that business. Also contains pension excise tax and pension trust information.
    Employee Plans Master File EPMF Returns filed for pension/profit sharing plans established for employees by companies or organizations.
    Individual Retirement Account File IRAF Tax and entity information for taxpayers who have an IRA and filed a Form 5329, either with a Form 1040 or separately.
    Automated Non-Master File (formerly - Non-Master File) ANMF Assessments and collection of revenue that can’t be processed using the Master File.

    Example:

    Closing Agreement Sanctions. See IRM 4.71.2.4, Non-Master File Transcript Requests.

    Note:

    At one time, NMF accounts consisted of manually posted account activity. In 1991, IRS changed this process with the introduction of the ANMF.

    Note:

    Before 2018, Form 5330 records were also stored on the ANMF. However, this information has been relocated to the BMF.

  4. Each taxpayer account on the Master File has a name and address section (the "Entity Module" ) and has a separate tax module on the Master File for each type of tax and tax period for the entity. The Entity Module contains data that applies to all of the taxpayer’s tax returns. Some of the more significant items on the Entity Module include:

    1. Taxpayer’s Name Control (first four letters of the individual’s last name or the corporation name).

    2. SSN for an individual tax return or EIN for a business tax return. The SSN and the EIN are commonly referred to under one general name — the TIN.

      Note:

      An SSN with a "V" (e.g., XXX-XX-XXXXV) identifies a Form 5330 series return for an individual taxpayer.

      Note:

      An EIN with a "P" (e.g., XX-XXXXXXXP) identifies a Form 5500 series return.

    3. Current address and zip code.

      Note:

      The information is secured from the most recent filed return.

    4. Taxpayer’s filing requirements (a listing of all tax returns the taxpayer is required to file).

    5. IMF accounts include filing status, spouse’s name and spouse's SSN.

    6. BMF accounts include the date of establishment on the BMF and the taxpayer’s tax year end.

    7. Cross references to tax accounts that have merged.

    8. Related entities.

  5. A Tax Module is a record of tax data for a specific taxpayer covering only one tax period.

  6. See Document 6209, Section 8 for Master File transaction codes and other related information.

  7. Integrated Automation Technologies (IAT) Integrated Tools Manager is a helpful tool that interfaces with IDRS helping make IDRS easier to use and as a result reducing the number of IDRS security violations.

    Note:

    IAT is available for the user to self-install using the Symantec Software Portal. See the installation instructions for further information.

4.71.2.2.1 (11-12-2021)

Requesting Transcripts of a Master File Account

  1. Access taxpayer transcript information using the following Command Codes (which give you immediate online access):

    1. BMFOLT—Business Master File On-Line,

    2. EMFOLT—Employee Plans Master File On-Line, and

    3. IMFOLT—Individual Master File On-Line.

  2. If you are not able to perform IDRS research, you can request transcripts by using eitherForm 6882 or Form 15036. At the group manager’s discretion, the group may use its own internal form.

    1. Limit requests to the specific data for which there’s an official need.

    2. Keep a record of the request in the RCCMS Office Document folder.

    Note:

    See the instructions on the back of the forms for the information available for each IDRS command code.

  3. Enter the appropriate MFT code for Master File or Non Master File as shown in IRM 4.71.2.2.3, MFT Codes. See also, Document 6476, as revised.

  4. Forward requests for transcripts to the group clerk or other designated EP employee for processing.

    Note:

    Local procedures may allow designated clerical staff or examiners to complete approved IDRS research requests.

4.71.2.2.1.1 (11-12-2021)
Taxpayer Request for IDRS Transcripts

  1. Generally, you shouldn’t give information you secured using IDRS to taxpayers or their representatives. You can’t disclose this information per IRC 6103, IRC 7213, IRC 7213A, and IRC 7431 because it may contain tax return information of other taxpayers or processing codes.

  2. The IRS uses the Transcript Delivery System (TDS) to give taxpayers transcripts.

    1. IRS policy requires us to give individual taxpayers ONLY masked transcripts; this policy is to protect the taxpayers’ personal information. See IRM 21.2.3.5.9 Ordering Transcripts.

    2. Refer to IRM 25.2.3, Transcripts for further information.

4.71.2.2.2 (11-12-2021)

Payer Master File and Information Returns Master File

  1. IDRS online queries help examiners to check filing requirements for information returns. You can use the Payor Master File (PMF) and Information Returns Master File (IRMF) in the Classification and Case Assignment (C&CA)-created RCCMS case file to satisfy the required filing checks in IRM 4.71.1.14, Required Filing Checks, and Policy Statement 4-4 in IRM 1.2.1.5.2, Policy Statement 4-4, Income tax examination will include consideration of taxpayer’s liability for employment tax.

  2. PMF was developed to store Form 1099 information return series filings.

    1. PMF is a master file listing of entities, businesses and individuals that file Form 1099.

    2. The command code PMFOLS gives a summary of the information on Form 1096 the taxpayer filed. PMFOLS lists each type of Form 1099 filed, the number of each type of Form 1099 filed, and the total amount shown on each type of Form 1099.

    3. The command code PMFOLD gives detailed information of the Forms 1099 filed.

  3. The IRMF contains abbreviated payer documents sorted by payer TIN.

    1. Each record has a payer TIN, payee TIN, corrected or amended indicator, filing source of documents (electronic or paper), DLN, document code, and selected payments.

    2. Use command code IRPTRI to obtain payee data using the payer TIN. The following document types are available for the current tax year and the nine prior tax years:
      • 02 (1042-S)
      • 21 (W-2)
      • 32 (W-2G)
      • 95 (1099-MISC)
      • 98 (1099-R)
      • 28 (5498)

    3. The command code IRPTR shows details of various information reports issued to a recipient. View the recipient’s SSN, Form 1099-R information such as payee name and address, payer name and address, distribution amount, and withholding. You can also access Form W-2 and Schedule K-1 information. See IRM 4.71.2.2.2.1, Requesting IRPTR Data for instructions on securing an Excel file of the data.

4.71.2.2.2.1 (11-12-2021)
Requesting IRPTR Data

  1. If you need to secure W-2 or 1099 payer information, request IRPTR data from C&CA.

    Example:

    You can use the W-2 information to identify the number of employees who made 401(k) deferrals, or to determine deferrals in excess of the IRC 402(g) limit. You can also use the Form 1099 information to evaluate plan distributions.

  2. Before you request IRPTR data, review the PMFOLS transcript to see if the entity issued information items for the tax year. If it did, it means you’ll find data for the entity and know the years to request.

    Caution:

    The employer may have outsourced Form W-2 and payroll services, so there maybe no record of Forms W-2 using the employer’s EIN. Likewise, Forms 1099-R may be issued by the custodian and not the plan sponsor or employer.

  3. If the PMFOL transcript shows that the entity issued information items, email *TE/GE CPC Case Assignment to request the data, and include:

    1. The subject line - "Request for IRPTR data"

    2. The PMFOLS print for each tax year

    3. A completed Form 15270, Information Returns Processing Transcript (IRPTR) Order

  4. C&CA will create an Excel file and send the file to you via Outlook or Skype, depending on its size. If the file is too large for Skype, it can be saved and encrypted on a flash drive and then securely mailed to the recipient overnight.

4.71.2.2.3 (10-29-2019)

MFT Codes

  1. MFT codes are assigned to each type of tax form that is filed on a master file. The following is a list of MFT codes that may be related to an employee plan. See Document 6209, IRS Processing Codes and Information, Section 2.

    MFT Form Name of Form
    01 941 Employer's Quarterly Federal Tax Return
    02 1120 U.S. Corporate Income Tax Return
    05 1041 U.S. Income Tax Return for Estates & Trusts
    06 1065 U.S. Return of Partnership Income
    10 940 Employer’s Annual Federal Unemployment (FUTA) Tax Return
    12 1042 Annual Withholding Tax Return for U. S. Source Income of Foreign Persons
    16 945 Annual Return of Withheld Federal Income Tax
    29 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
    30 1040 U.S. Individual Income Tax Return
    34 990-T Exempt Organization Business Income Tax Return
    67 990 Return of Organization Exempt From Income Tax
    74 5500 Annual Return/Report of Employee Benefit Plans
    76 5330 Return of Excise Taxes Related to Employee Benefit Plans
    88 1096 Annual Summary and Transmittal of U.S. Information Returns

4.71.2.3 (11-12-2021)

IDRS Command Codes

  1. An IDRS comma

    Command Code Information Available
    AMDISA Lists taxable returns under examination. When AMDISA is input with only the TIN, it produces a summary.
    If you input the MFT, tax period and plan number in the input request, it gives specific data for the identified account.

    Note:

    A file source is required to access information stored on the EPMF or the ANMF:

    • N - Valid NMF TIN

    • P - EPMF

    • V - Valid BMF SSN

    • Use an "N" after the EIN or SSN of a Non-Return Unit (NRU) for a list of all NRUs under examination (e.g., XX-XXXXXXXN).

    • Use "P" after the EIN for a list of all Form 5500 returns under examination (e.g., XX-XXXXXXXP)

    • Use"V" after an SSN for a list of all Form 5330 returns under examination for an individual (e.g., XXX-XX-XXXXV

    See IRM 2.8.3, Audit Information Management System (AIMS), AIMS Command Code AMDIS.
    BMFOL Accesses the Business Master File. Fields available include basic identifying information, amounts, dates, codes, indicators, and freezes. Transaction posting, status history, examination history, federal tax deposit, exempt organization, and combined annual wage reporting data are also available. Also, you can request a tax module summary and last period satisfied information for any specified account. See IRM 2.3.59, IDRS Terminal Responses, Command Code BMFOL.
    BMFOLE Provides entity information including address, cross-reference TIN, freeze codes, indicators, codes and posted transactions, such as a disaster (e.g., TC 971 - action code 688).
    BMFOLI Provides a list of business returns filed by the taxpayer, the years for which a transcript can be requested, and the years for which the return can be viewed through IDRS using BRTVU.
    BMFOLT Provides a transcript of a BMF return such as Form 5330, Form 990-T, Form 1120, Form 1120S, or Form 1065 for a specific tax period.
    BMFOLU Shows a summary of W-2s filed by the taxpayer and may indicate the number of years for which the corresponding employment tax returns are due.

    Note:

    Many businesses outsource payroll, so payroll data might not be available. This doesn’t mean that the taxpayer isn’t compliant with filing requirements.
    BRTVU Provides line items on a BMF return such as a Form 5330, Form 990-T, Form 1120, Form 1120S, or Form 1065 for a specific tax period. See IRM 2.3.57, IDRS Terminal Responses, Command Code BRTVU.
    BMFOLZ Provides business return exam history information.
    CFINK Provides information on Form 2848 on file for a particular EIN or SSN, including the representative's status (eligible/ineligible) to practice before the Service. See IRM 2.3.31.3, Command Code CFINK, Description and Use.
    EMFOL Accesses the EPMF. Fields available include basic identifying information, amounts, counts, dates, codes and indicators. Transaction posting and status history are also available. Also, you may request a plan and return module index for any specified account (EIN). See IRM 2.3.64, IDRS Terminal Responses, Command Code EMFOL.
    EMFOLD Shows plan administrator information from Form 5500.
    EMFOLI Lists plans maintained by the employer, the years for which a transcript can be requested, and the years for which the return can be viewed through IDRS using ERTVU.
    EMFOLL Gives information about the plan sponsor such as business code and telephone number. It also includes information regarding the plan’s determination letter, such as file folder number, plan effective date, application status date, and termination date.
    EMFOLT Provides a transcript of the Form 5500 filing for a particular tax period.
    ERTVU Provides Form 5500 line items for a particular plan and tax period. See IRM 2.3.65, IDRS Terminal Responses, EPMF Return Transaction File On-Line (ERTVU) Research.
    FINDE Provides taxpayer name and address when the EIN is known. See IRM 2.3.60, IDRS Terminal Responses, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.

    Note:

    This command code is separate from FINDS. The user must be profiled separately for this command.
    FINDS Provides taxpayer name and address when the SSN is known. See IRM 2.3.60, IDRS Terminal Responses, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.
    IMFOL Provides read-only access to the Individual Master File (IMF). Fields available include basic identifying information, amounts, dates, codes, indicators, and freezes. Transaction posting and status history are also available. For any specified account, a tax module index can be requested. Additionally, IMFOL provides recovery to Master File of tax modules dropped to retention. See IRM 2.3.51, IDRS Terminal Responses, Command Code IMFOL.
    IMFOLI Provides a list of Form 1040 returns filed by the taxpayer, the years for which a transcript can be requested, and the years for which the Form 1040 can be viewed through IDRS using RTVUE.
    IMFOLT Provides a transcript of a Form 1040 for a particular tax period (MFT 30) or Form 5329 (MFT 29).
    INOLE Provides Master File entity data (including SSA name controls, Cross Reference information, and Merge Transactions) for a specific TIN. See IRM 2.3.47, IDRS Terminal Responses, Command Code INOLE.
    INOLEP Lists all plans maintained by the employer.
    INOLES Shows the most current name, address, and filing requirements for the entity. It may also indicate the EINs of subsidiaries. Date of birth and date of death are provided from Social Security Administration data.
    IRPTR Provides data for information returns such as Form 1099-R, Form W-2, and Schedule K-1 filed for an individual. Information provided for each form includes the payer, amounts paid or received, amounts of withholding, as well as other information. See IRM 2.3.35, IDRS Terminal Responses, Command Code IRPTR.
    IRPTRI Shows an online summary of income documents filed by the taxpayer, with some specific payee information. Forms 1042–S, W–2, W–2G, 1099–MISC, and 1099–R are available. IRPTRI may indicate the number of years for which the corresponding employment tax returns are due.

    Note:

    IRPTR with definer "I" will eliminate using IRPTR”R” and having to wait for an electronic file of Forms W-2, 1099-R, W-2G or 1099-MISC.

    Note:

    The information secured using this command code can be imported into an excel spreadsheet. See IRM 4.71.2.6, Importing Master File Account Information.
    NAMEB Provides the EIN when the taxpayer name and address is known, using an unformatted input screen. See IRM 2.3.60, IDRS Terminal Responses, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.

    Note:

    This command code is separate from NAMEE. The user must be profiled separately for this command.
    NAMEE Provides the EIN for a business when the business name and address are known, using a formatted input screen. See IRM 2.3.60, IDRS Terminal Responses, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.

    Note:

    This command code is separate from NAMEB. The user must be profiled separately for this command.
    NAMEI Provides the SSN when the taxpayer name and address is known, using an unformatted input screen. See IRM 2.3.60, IDRS Terminal Responses, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.

    Note:

    This command code is separate from NAMES. The user must be profiled separately for these Commands.
    NAMES Provides the SSN for an individual when the taxpayer name and address are known, using a formatted input screen. See IRM 2.3.60, IDRS Terminal Responses, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP.

    Note:

    This command code is separate from NAMEI. The user must be profiled separately for this command.
    PMFOL Provides information from the PMF. See IRM 2.3.53, IDRS Terminal Responses, Command Code PMFOL.
    PMFOLD Provides detailed information of Form 1099-R filed by a payer.
    PMFOLS Provides a summary of payer filing of Form 1096 listing the number of Forms 1099-R, etc. filed by a taxpayer and total dollar amount of the Forms 1099-R.
    RTVUE Provides Form 1040 line items for a specific tax period. See IRM 2.3.52, IDRS Terminal Responses, Command Code RTVUE.
    TRDBV Provides line item information similar to that provided by command codes BRTVU and RTVUE. See IRM 2.3.73, IDRS Terminal Responses, Command Code TRDBV.
    nd code consists of five alphanumeric characters. A one-character Definer Code may be added to perform specialized tasks. The following list includes some of the more useful IDRS research command codes. See the IDRS Command Codes Job Aid at http://serp.enterprise.irs.gov/job-aids/command-code/command-code.html which will help you input the correct IDRS command code.

  2. Use command code SFDISP to determine what command codes are on a profile.

    Caution:

    Using command codes you are not profiled for is a security violation.

  3. Submit an IDRS service request to add or delete IDRS command codes to or from your profile. See IRM 4.71.2.5, IDRS Service Request.

4.71.2.4 (11-12-2021)

Non-Master File Transcript Requests

  1. Non-Master File is used to control returns or entities that are not available from the Master File.

  2. Data for Non-Master File assessments are on the ANMF system. See Document 6209, Section 7 for Non-Master File transaction codes and other related information.

  3. Certain transactions in EP, such as closing agreement sanction payments, are posted on Non-Master File.

  4. The Non-Master File MFT code for closing agreements is 28.

  5. Get a Non-Master File transcript by faxing or emailing the Accounting Operations Department in the Kansas City Submission Processing Center.

  6. Prepare Form 10321 per Exhibit 1. See IRM 4.71.2 Exhibit 1 at IRM 4.71 - Employee Plans Examination Exhibits, for an example of a completed Form 10321.

    1. Address the EEFax to the Kansas City Submission Processing Center.

    2. Use the EEFax number for the Accounting Operations Department (888) 981-6493.

    3. Send an email to *W&I KCSPC Non-Master File Team.

    4. Include your name, address, phone and EEFax number.

    5. Request in the bottom section of Form 10321, a Non-Master File transcript and list the name of the entity, TIN of the entity, MFT 28, and the tax period (e.g., "Please provide a Non-Master File transcript for XYZ Corporation; EIN XX-XXXXXXX; MFT 28; Tax period 201911" ).

      Note:

      If the transcript request is for a closing agreement, the tax period is the year and month the closing agreement is signed.

  7. A clerk in the Accounting Operations Department of the Kansas City Submission Processing Center will print the transcript and either email or EEFax it to you.

4.71.2.5 (11-12-2021)

IDRS Service Requests

  1. Request access to the IDRS System, through the Business Entitlement Access Request System (BEARS).

    Note:

    IDRS migrated to BEARS from OL5081 in September 2021.

  2. Reset an IDRS password using the self-service password management (PWMGT) tool within IDRS:

    1. Activate the PWMGT tool by using command code PWACT. Follow the on-screen prompts.

    2. Use the PWMGT tool, skip the password field in SINON screen and answer the security question in the PWMGT field. Follow the on-screen prompts.

      Note:

      If the PWMGT tool is inactive or becomes disabled, you’ll need to submit a reset password request through BEARS.

  3. Use the OS GetServices ticket process for all IDRS Service Change Requests, such as a request to:

    • Unlock an employee’s profile or terminal, or

    • Add command codes to the employee’s user profile.

    Note:

    Find instructions titled "IDRS OS GetServices Request" to submit an IDRS Service Request on the Data Security Tab under the TE/GE Automation Support Tab on the TE/GE SharePoint Site. See https://organization.ds.irsnet.gov/sites/tege-bsp/Automation_Support/SitePages/Home.aspx.

4.71.2.6 (11-12-2021)

Importing Master File Account Information

  1. Import information from IDRS to excel using these tools:

    • IRAS

    • IRPTRI Beta Test

  2. IRAS is a Microsoft Access application designed to help analyze large amounts of IRPTR data. You can download IRAS from the LBI, Exam Resource site: https://irssource.web.irs.gov/LBI/Lists/KMCAS/DispItemForm.aspx?ID=8

  3. IRPTRI Beta Test is an Microsoft Excel application that converts a W-2 IRPTR pdf transcript. This application and its instructions are located on the EP -Examination Procedures Sharepoint site.