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Part 2. Information Technology

Chapter 8. Audit Information Management System (AIMS)

Section 9. AIMS Command Code AMRET

2.8.9 AIMS Command Code AMRET

Manual Transmittal

October 07, 2026

Purpose

(1) This transmits revised IRM 2.8.9, Audit Information Management System (AIMS), AIMS Command Code AMRET.

Material Changes

(1) IRM 2.8.9.1 Revised Internal Controls to adhere to mandatory format.

(2) IRM 2.8.9 Tables updated throughout to be Section 508 compliant.

Effect on Other Documents

IRM 2.8.9, dated December 11, 2024, is superseded.

Audience

This IRM is intended for the general use of IDRS system personnel from all four Business Operating Divisions (Taxpayer Services (TS), Small Business/Self-Employed (SB/SE), Large Business and International (LB&I) and Tax-Exempt Government Entities (TE/GE)) and Appeals accessing the Audit Information Management System.

Effective Date

(01-01-2027)


Kaschit Pandya
Chief Information Officer

2.8.9.1 (10-07-2026)

Program Scope and Objectives

  1. Purpose. This document provides the revised Internal Revenue Manual (IRM) 2.8.9, Audit Information Management System (AIMS), Command Code AMRET, which is used to request Form 5546, Exam Return Charge-Out document, for EO, EXAM and EP cases open on the TIF.

  2. Audience. The audience for this IRM section are users of the Audit Information Management System (AIMS).

  3. Policy Owner. Information Technology, Chief Information Officer.

  4. Program Owner. Information Technology, Applications Development, Compliance, Business Compliance Management System Branch AIMS Related Section.

  5. Primary Stakeholders. IDRS users from Appeals, LB&I, SB/SE, TE/GE and TS

  6. Contact Information. Email: sbse.ts.aims.support@irs.gov

2.8.9.1.1 (01-02-2024)

Background

  1. As a result of a study, it was concluded that Examination had a need for a new information management system. The study group recommended a terminal assisted Audit Information Management System (AIMS). A stand alone direct access terminal system was considered along with the enhancement of IDRS. Enhancement of IDRS was determined to be clearly the best choice for the Service.

  2. This new system satisfied Examination Division's current needs for accurate and timely inventory controls, better control of assessments and up-to-date management reports. The system traces examination results through final determination of tax liability including Appeals and Tax Court.

  3. After the successful implementation of AIMS for the Examination Division, control of returns in Appeals was added to AIMS. As of January 1, 1977 control of Exempt Organization returns was added and on October 1, 1977 control of Employee Plan returns was added.

2.8.9.1.2 (01-02-2024)

Authority

  1. During the summer of 1973, the Deputy Commissioner established a Task Force to identify ADP requirements of Compliance functions, and to make appropriate recommendations to satisfy their needs

2.8.9.1.3 (10-07-2026)

Roles and Responsibilities

  1. Headquarters AIMS Related Section is responsible for maintaining procedures related to AIMS programming.

2.8.9.1.4 (01-02-2024)

Program Management and Review

  1. Command Code AMRET is managed by Work Requests which are submitted for changes and also by tickets which are submitted by users for corrections.

2.8.9.1.5 (01-02-2024)

Program Controls

  1. IRS implements access control measures that provide protection from unauthorized alteration, loss, unavailability, or disclosure of information.

  2. SACS controls all the IDRS user accesses and permissions.

2.8.9.1.6 (10-07-2026)

Terms/Definitions/Acronyms

  1. The following table defines acronyms frequently used throughout this IRM section:

    Acronyms

    Acronym Definition
    PBC Primary Business Code
    SBC Secondary Business Code
    EGC Employee Group Code
    TIN Taxpayer Identification Number
    DLN Document Locator Number

2.8.9.1.7 (01-01-2019)

Related Resources

  1. Work Request Management System (WRMS)

  2. Unified Work Request (UWR) Process

  3. Functional Specification Package (FSP) 1.05.25.01, Command Code AMRET

2.8.9.2 (01-01-2019)

Command Code AMRET

  1. This command code is used only for requesting a Return Charge-Out, Form 5546, for a case already established on AIMS. The input of CC AMRET will produce, during the nightly processing to the Service Center, a Form 5546 which will be used for retrieving a return from files. The input document for CC AMRET is Form 5348, Examination Update or Form 5595, TE/GE Update. Use this CC when item 7, Follow Up Request is checked.

2.8.9.3 (01-01-2009)

Command Code AMRETZ

  1. This Command Code is used to zero-out the "AMRET Update Counter" that is displayed with each Request-Completed message. It performs no other function.

2.8.9.4 (01-01-2020)

Command Code AMRET Error Messages

  1. The following error messages apply to CC AMRET:

    ACT-CD - 305 SPECIAL-PROJECT-CD MUST BE 0999 & SOURCE CD MUST BE 23
    Self-explanatory. For EGC 79XX only.
    ACTIVITY CODE/MFT INCONSISTENT
    Self-explanatory
    ACTIVITY CODE XXX IS NON-TAXABLE - CLAIM AMOUNT INVALID
    Self-explanatory
    AGING-RSN-CD 50 — EGC MUST BE 2XXX
    Self-explanatory
    AGING REASON 50 & 51 ONLY VALID WITH PBC 212
    Self-explanatory
    AIMS STATUS CODE IS 90—CANNOT USE AMRET
    Self-explanatory
    AMRET NOT ALLOWED WITHIN 60 DAYS OF CREATION DATE
    The opening creation date is less than 60 days from the current date and the Return Requisition Ind = 0 (Return Requested).
    CLAIM AMOUNT PRESENT, SOURCE CODE MUST BE 30 FOR EGC 76XX
    Self-explanatory
    COMMAND CODE INVALID
    Self-explanatory
    DLN = ELECTRONIC RETURN, CANNOT USE AMRET - INPUT CC TRPRT
    Self-explanatory
    DLN = ELF, CANNOT USE AMRET
    Self-explanatory
    DLN = MEF, CANNOT USE CC AMRET
    Self-explanatory
    DLN = SCR, CANNOT USE CC AMRET
    Self-explanatory
    EGC 1000-1099, 2000-2099, 1850-1999, AND 2850-2999 REQUIRE AN SBC OF 877XX
    Self-explanatory
    EGC 5XXX — MUST USE SERVICE CENTER TERMINAL
    Self-explanatory
    EGC 56XX IS ONLY VALID WITH PBC 194
    Self-explanatory
    EGC/ACTIVITY CODES INCONSISTENT
    Self-explanatory
    EGC/SOURCE CODES INCONSISTENT
    Self-explanatory
    EMPLOYEE GRP CD/PRIMARY BUSINESS CODE INCONSISTENT
    ** Self explanatory
    FIRST 2 DIGITS OF THE TAX PERIOD MUST BE 19 OR 20
    The century digits of the Tax Period must be in the first two characters of the Tax Period and must be either 19 or 20.
    IF TIN CORRECT, CD/NC IS XXXX
    Input matches on TIN, File Source, MFT, and Tax Period, but Check Digit/Name Control field does not match TIF Name Control/Check Digit
    INCONSISTENT PBC WITH EMPLOYEE-TYPE
    For TS, SB and LB&I: PBC 1XX and 2XX must equal 1XXX or 2XXX. PBC 3XX must equal 1XXX.
    INCONSISTENT PBC/SBC
    The PBC is not consistent with the first 3 digits of the SBC.
    INCONSISTENT PBC WITH SECONDARY-BUSINESS-CD
    The PBC is not consistent with the entire 5 digits of the SBC.
    INVALID AIMS-BOD-CD
    AIMS BOD Code must be 1, 2, 3 or 4.
    INVALID COMMAND CODE DEFINER
    Command Code Modifier, character 6 line 1, not Z or blank.
    INVALID DLN
    DLN is not numeric or does not meet standard validity checks
    INVALID EGC FOR CORRESPONDENCE LETTER
    EGC must be 5XXX
    INVALID EMPLOYEE GROUP CODE
    EGC must be 1000–2999, 5000–5999, 7200–7299, 7600–7699, 7700-7799, 7900–7999
    INVALID EMPLOYEE-TYPE
    First character of the EMPLOYEE-GROUP-CD must be 1, 2 or 5
    INVALID INDUSTRY-AREA-CD RANGE
    For TS, SB and LB&I: Last 2 digits of the PRIMARY-BUSINESS-CD must be 01-07, 12-14, 20, 21, 23-25, 27, 30, 90-99
    INVALID NAME CONTROL/CHECK DIGIT
    Name Control/Check Digit does not meet standard validity checks
    INVALID PLAN NUMBER
    Self-explanatory
    INVALID PLAN-RPT-NUM
    Must be 3 digit numeric
    INVALID PRIMARY-BUSINESS-CD
    Valid codes 101-107, 190-194, 201-207, 212–214, 295-299, 320, 321, 323-325, 327 and 330.
    INVALID SBC
    First 3 digits of the SBC must be 000–900
    INVALID TAX PERIOD
    Tax Period not numeric or not valid for MFT input
    INVALID TERRITORY-CD RANGE
    4th and 5th position of the SECONDARY-BUSINESS-CD must be 00–60
    INVALID TIN
    TIN does not have a valid File Source or configuration of TIN & F/S not valid for AMRET
    I/O ERROR (PSCR, READ XXXX)
    Computer error try again, (xxxx = status of error)
    I/O ERROR (PSCR, WRITE XXXX)
    Computer error—try again (xxxx = status of error)
    I/O ERROR (XTIF, FIND XXXX)
    Computer Error try again (xxxx = status of error)
    I/O ERROR ON AUDIT TRAIL RECORD
    Alert IDRS control
    LIN LINK PRESENT ON AMDISA – AMRET NOT ALLOWED/USE CC ESTAB IF PAPER RTN NEEDED
    Self-explanatory
    MFT 46/76/84/85/86 — PLAN-RPT-NUM MUST BE INPUT
    Self-explanatory
    MFT 96 NOT VALID FOR EGC 76XX
    Self-explanatory
    MFT INVALID
    MFT field is blank or does not meet standard validity checks
    MFT/TIN INCONSISTENT
    Format of TIN is not valid for MFT input
    MUST USE 77XX EGC FOR SOURCE-CD 93 & 96
    Self-explanatory
    NAME CTRL MUST BE USED WITH INVALID TIN
    Name Control entered with an invalid TIN.
    NMF 99 - CANNOT USE AMRET
    Self-explanatory
    NMF 74 - CANNOT USE AMRET
    Self-explanatory
    PBC XXX - AGING REASON 99 (TAX EXAMINERS) NOT VALID
    Self-explanatory
    PBC 2XX,330 - EGC 1998 & 2998 NOT VALID - MUST UPDATE TO ANOTHER EGC
    Self-explanatory
    PBC 398 IS ONLY VALID WITH EGC 54XX/58XX
    Self-explanatory
    PBC INCONSISTENT WITH STATUS CODE
    Must update the PBC before you can update to the status code input.
    PLAN-RPT-NUM NOT VALID FOR NMF CASES
    Self-explanatory
    PLAN-RPT-NUM ONLY VALID WITH MFT 46/76/84/85/86
    Self-explanatory
    RECORD NOT ON FILE
    No record on the TIF for the TIN, MFT, and TAX PERIOD
    RETURN REQUEST INDICATOR NOT 1 OR BLANK
    Self-explanatory
    SBC 877XX ONLY VALID WITH EGC 1000-1099, 2000-2099, 1850-1999, & 2850-2999
    Self-explanatory
    SFR DLN – CANNOT REQUEST A COPY OF A COMPUTER GENERATED TC150
    Self-explanatory
    SFR DLN – CANNOT REQUEST A COPY
    Self-explanatory
    SOURCE CODE 31, CLAIM AMOUNT PRESENT
    Self-explanatory
    SOURCE CODE 30, POS CLAIM AMT NEEDED
    Self-explanatory
    SPECIAL PROJECT CODE 0153 NOT VALID
    Self-explanatory
    STATUS-CDS 12-19 ARE NOT VALID WITH SOURCE-CD 45
    Self-explanatory
    STATUS CODE/EGC INCONSISTENT
    Self-explanatory
    TAX PERIOD/MFT INCONSISTENT
    MFT not valid for to period input
    TE/GE FLOW-THROUGH ACTIVITY CODE/MFT INCONSISTENT
    Self-explanatory
    TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS DATA BASE SERVICE CENTER CD
    Self-explanatory
    TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS BASE SC-CD/PROCESSING CAMPUS CD
    Self-explanatory
    TIF OPENING-DLN PRESENT - SCREEN DLN NOT ALLOWED
    Self-explanatory
    TIF OPENING-DLN NOT PRESENT - SCREEN DLN REQUIRED
    Self-explanatory
    TIN CHANGE INDICATED BUT NOT FOUND
    Record indicates a TIN change record, but no TIN found
    TIN CHANGED TO XXXXXXXXX
    TIN changed. Use TIN indicated to obtain account.
    TIN/CK-DIGITS MISMATCH-CHECK TIN
    Check TIN for mis-key because calculated check digits do not match screen input
2.8.9.5 (01-01-2009)

Command Code AMRETZ

  1. For each terminal, there is a 4-character "AMRET Update Counter" , used to keep track of AMRET updates. The counter is incremented by one for each successful update for AMRET.

  2. The total number of updates is displayed along with the Request Completed messages in the following format:
    "REQUEST COMPLETED/UPDATES nnnn"

  3. Whenever you wish to reset the counter to zero, enter AMRETZ in positions 1–6 of line 1, and transmit the screen. The message returned will be: "REQUEST COMPLETED/UPDATES 0000"

Exhibit 2.8.9-1

Command Code AMRET

CC AMRET is a single input command code. It will produce a Form 5546 only if there is a complete AIMS record.
1 Input Display
This is an Image: 50448001.gif

Please click here for the text description of the image.

2 Record Element Description
ELEMENT LINE POSITION DESCRIPTION
1 1 1–6 CC "AMRET"
2 2 1–12 TIN and File Source.
3 3 1–2 MFT — 2 digit numeric
4 4 1–6 Tax Period—Format YYYYMM
5 5 1–4 Name Control-vvvv or Check Digits as are right justified.
6 5 6–8 Plan Report Number — 3 digit numeric
7 6 1–17 DLN-Format is XXXXX-XXX-XXXXX-X.
8 7 1 No Return Request Indicator; blank or "1" (return not wanted)
9 8 1–3 EP Plan Number

If no errors are encountered, the entire input screen will be displayed back with the message "REQUEST COMPLETED UPDATES nnnn" on line 24.