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4.4.1 Introduction
4.4.1 4.4.1.1 4.4.1.2 4.4.1.3 4.4.1.4 4.4.1.4.1 4.4.1.4.2 4.4.1.4.3 4.4.1.5 4.4.1.5.1 4.4.1.6 Exhibit 4.4.1-1 Exhibit 4.4.1-2 Exhibit 4.4.1-3 Exhibit 4.4.1-4 Exhibit 4.4.1-5 Exhibit 4.4.1-6 Exhibit 4.4.1-7 Exhibit 4.4.1-8
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 The training material is out of date.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:
90-Day Letter - provides an updated IRM reference for Campus Examination. 3121Q Amount - new field added. Abstract Code - Item 404 on Form 5344 now has a claim time field, 404e, for abstract codes on Excise claim cases.
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. Adjusted Taxable Gifts - has been updated to reflect the current location on AMDISA. Aging of the AIMS database - refers to the AIMS/ERCS website and eliminated Exhibit 4.4.1-3. Aging Reason Codes - refers to the AIMS/ERCS website and eliminated Exhibit 4.4.1-4. 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 AIMS Open Control Number - has been updated to remove references to old tax periods. AIMS Serial Number was removed, it is now known as the AIMS Open Control Number. Appeals Office Code - Refers to Document 6209, IRS Processing Codes and Information, and eliminated Exhibit 4.4.1-6. Applicable Credit Adjustment Amount - renamed from Unified Credit Adjustment Amount. The Backup Withholding Indicator was eliminated - it is no longer applicable. Beginning Overlapping Period was eliminated - it is no longer applicable. Blocking Series - refers to the AIMS/ERCS website and eliminated Exhibit 4.4.1-7. Claim Type - refers to the AIMS/ERCS website. Credit Type - refers to the AIMS/ERCS website. Criminal Restitution Code - new field added. DAS Score - provides an explanation. Disclosure Codes - eliminated reference to IRM 4.4.28 which is obsolete. Disposal Code - refers to the AIMS/ERCS website, Document 6036 and Document 6209 and eliminated Exhibit 4.4.1-11. DO-Transferred From field has been changed to Transfer Terminal Code. Deceased Spouse Unused Exemption Amount - new field added. 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. Employee Group Codes - refers to the AIMS/ERCS website and eliminated Exhibit 4.4.1-12. Ending Overlapping Period was eliminated - it is no longer applicable. Examination Results - updated with current credit reference numbers. Examination Start Cycle was eliminated - it is now known as Examination Start Date. Examination Technique Code was updated with additional information for technique codes 6, 7 and 8. File Source was eliminated - it is now known as Report File Source Code and was placed alphabetically. Eliminated reference to Forms 943, 1120S, , , 3244-A, (c), , , , , , , , 8758 and 9440 - these forms are referred to in other IRMs that appropriately address their use. Form Number - refers to the AIMS/ERCS website and eliminated Exhibit 4.4.1-13. FUTA State Code - refers to IRM 4.4.12.5.24.3 and eliminated Exhibit 4.4.1-21. Identity Theft Indicator for TC 971 AC 50X and TC 971 AC 52X - two new fields added. Informant Claim Indicator - updated description to include codes 2 and 3. Master File Tax Code - refers to Document 6209 and eliminated Exhibit 4.4.1-13. MCC Processing Cycle - eliminated, it is not relevant to this IRM. Missing Returns - updated with the current IRM reference. Net Rate Amount was eliminated - it is obsolete on Form 5344, Examination Closing Record. Net Rate MFT/Tax Period was eliminated - it is obsolete on Form 5344. Partial Agreement Indicator - new field added. Partnership Control System One Year Assessment Date - new field added. Partnership Control System One Year Assessment Closing Code - new field added. Partnership Investor Control File Code - updated codes Priority Codes - refers to IRM 4.4.12.5.19. Push Codes - refers to AIMS/ERCS website and eliminated Exhibit 4.4.1-14. Refile DLN - updated blocking series and eliminated Exhibit 4.4.1-7 Retention Register - refers to IRM 4.4.23.8, AIMS Procedures and Processing Instructions, Openings, and eliminated Exhibit 4.4.1-16. Return Requisition Indicator - updated for new indicator "6"
. RR 99-40 Indicator - new field added. Source Code - refers to AIMS/ERCS website and eliminated Exhibit 4.4.1-19. State Alpha Codes - refers to Document 7475 and eliminates Exhibit 4.4.1-9. Status Codes - refers to Document 6036, Document 6209 and eliminated Exhibit 4.4.1-22. Taxpayer Identification Number - refers to IRM 4.4.12.5.5.1 and eliminated Exhibit 4.4.1-23. TC 480 Indicator - provided explanation. TC 971 Action Codes - refers to Document 6209. Technical Services Code - provides link to Technical Services Code Contact Listing. TEFRA Code/Indicator - updated explanation. 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 DocumentsThis material supersedes IRM 4.4.1, dated 05-19-2009. It also incorporates interim guidance (IG) IG Memo SBSE-04- issued May 13, 2015 and IG Memo SBSE-04- issued October 13, 2015. AudienceLarge 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 CelisSupervisory Program Analyst, Operations Support, Technology Solutions, Examination Systems and ProjectsSmall Business/Self-Employed Division
Introduction
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. 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. This IRM also provides instructions for case assembly and the processing of combat zone cases. 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.
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.
Description of AIMS
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.
While the return is charged to Examination, the AIMS database tracks its location, age, and status. Information on the management reports can be found in IRM 4.4.27, AIMS Procedures and Processing Instructions, Reports.
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.
AIMS/Master File
Inputs to AIMS cause the following changes to Master File.
AIMS Quality Control Responsibilities Every Examination employee is responsible for ensuring the accuracy of the AIMS database.
Examination Group Managers
Group Managers are responsible for ensuring that:
Their employees know how to access the AIMS IRMs on the Publishing website. AIMS procedures are timely followed. AIMS monitoring reports are analyzed to identify tax return problems. Corrective action is initiated when appropriate. The Campus AIMS Coordinator or local Area AIMS/ERCS Analyst is consulted in solving non-routine problems.
Field Territory Managers Field Territory Managers are responsible for the accuracy and completeness of the AIMS database and ensuring that appropriate actions are timely.
Area/Campus Directors 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.
AIMS Problem Resolution
Report day-to-day problems to your immediate manager for resolution.
Refer problems that cannot be resolved to your Campus AIMS Coordinator or your local Area AIMS/ERCS Analyst. Include documentation on previous actions taken. 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.
Unresolved Procedural or Systemic Problems 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.
Sources of Reference
Internal Revenue Manuals:
Documents:
AIMS/ERCS (Examination Returns Control System) Website:The AIMS/ERCS website contains a wealth of information and can be found at: AIMS/ERCS.
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:
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
means - 296 (PBC) 9(th week) th 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: .
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 -QFT and 1041-N). Form 1065, see IRM 3.11.15, Return of Partnership Income Form 1120, see IRM 3.11.16, Corporate Income Tax Returns Audit History Section - See Prior Examination Results Bankruptcy Processing Procedures - If bankruptcy proceedings are against both Joint Return Deficiency taxpayers, research the Master File to ensure that transaction code (TC) 521 has been input to release the bankruptcy freeze. If the TC 521 has not been input and the taxpayer is still in bankruptcy, any assessment made could be illegal. If TC 521 is not present on the module, coordinate with the appropriate Bankruptcy Coordinators in Technical Services. A contact list for the bankruptcy coordinators can be found on the Technical Services website at: Bankruptcy - Exam Technical Services. Barred Assessments - See Form 3999, Statute Expiration Report, and IRM 4.2.1.9, Statute Expiration Reports. To close out AIMS use Disposal Code 12 and $1 in Item 35, Manual Assessment Amount on Form 5344. Bankruptcy Indicators - There are two fields on AIMS that identify taxpayers in bankruptcy. AIMS Freeze Codes U and X (appear on Page 1, Line 8) and Collectibility Indicator Code (1=Bankruptcy). (L7-E22/P1-L22/A-CIS/SSIVL) Blocking Series - A 3 digit number required for all examined closures (P36-38 on Form 5344) that identifies the type of source document filed under the Document Locator Number (DLN). Master File uses the blocking series to determine whether to generate CP notices and change the control DLN indicated by an X after the DLN. See the Blocking Series chart under the Codes/Procedures tab on the AIMS/ERCS website at: Blocking Series. Business Master File (BMF) - The file containing information about taxpayers business, estate, gift and trust returns and related documents. "C"
Corp Indicator - Indicates whether or not a module is part of an account which is classified as a C corporation. This indicator is necessary to inform the processing personnel that the taxpayer may be subject to 2% interest. (L23-/E71) C-F-Ind - See Schedule C/F Indicator. CAF Indicator (CAF-IND) - This indicator is displayed on AMDISA if there is a Power of Attorney on the Centralized Authorization File (CAF). The values are either present or not present. This file contains both taxpayer and representative records. Taxpayer records contain information about modules for which the taxpayer has delegated authority. The representative records contain name and address information for the representative. IDRS CC CFINK is used to access the CAF. (L3-E8/P1-L17/SSIVL) Campus Codes or File Location Code (FLC) - The first two digits of the DLN represent the Campus Code or FLC. For a list of Campus Codes and FLCs see Chapter 4 of the Document 6209, Section 3, Campus and File Location Codes. Case Assembly -
See Exhibit 4.4.1-2 CAU - AMDISA - Displayed on AMDISA if the Potentially Dangerous Taxpayer Indicator per Master File is set to a 2. (L3-E11/P1-L1/SSIVL). See Potentially Dangerous Taxpayer for additional information. Check Digit (CD) - A two letter code determined by the computer applying a mathematical formula to the TIN. The check digit can be found on the tax return label, the AIMS labels and Exam Charge-Out. The check digit ensures the correct TIN has been input and should always be used if available. (L2-E6/P1-L1) CIC Indicator - A one digit code used to identify Coordinated Industry Cases. This indicator is set when a P is entered in the LB&I/CIC box on the Form 5345-D. The indicator can also be set after a case is opened on AIMS by entering an L on the CIC line of the Form 5349, Examination Correction Request. The literal CIC-CASE will be displayed on IDRS CC AMDISA if the indicator is set. (P1-L3/A-CIS/SSIVL) Claim - Term used when taxpayer files a subsequent return requesting a refund or abatement of previously assessed tax. Claim Amount - Dollar amount of claim for abatement or refund. (P1-L5/A-CIS/SSIVL) Claim Date (CLAIM-DATE) - The claim date is generated when a claim amount is input. The Claim Date cannot be input when the case is established using IDRS CC AM424. The current date is generated. If IDRS CC AMAXU is used to input the Claim Amount, the current date is generated in the Claim Date field. This field cannot be corrected although the claim date is automatically deleted if the claim amount field is deleted. (P1-L5/A-CIS/SSIVL) Claim Rejection Date (CLAIM-REJN-DT) - Date entered in Item 20 of Form 5344 and displayed on a Master File transcript next to the TC 300. The claim rejection date that is displayed on AIMS can be corrected using IDRS CC AMAXUE but the date at Master File cannot be corrected. (P3-L15/SSIVL) Claim Time (CLAIM-HOURS) - Time entered in Item 23 of Form 5344. Claim time is only applicable if the taxpayer filed a claim for refund. Not applicable for audit reconsiderations or claims for abatement. (P3-L14/A-CIS/SSIVL) Claim Type - From item 24 on the Form 5344, used to define the type of claim filed. See the Codes/Procedures tab on the AIMS/ERCS website for a list of claim types at: Claim Type, Form 5344-Item 24. (P3-L15/A-CIS/SSIVL)
Cleanup Date (CLEANUP-DT) - Periodically, fields on the AIMS database need to be updated. When a computer run is performed to update fields on AIMS, the date of the clean-up is stored on all records affected. (P2-L8/A-CIS) Closing PBC (CLS-PBC) - The Primary Business Code of the area office or campus that received credit for the closure. The Closing PBC is the only area that can correct the AIMS database even if the case is now in Appeals. It is also the area that the computer will automatically default to if a case is returned from Appeals or reopened. See IRM 4.4.34, AIMS Procedures and Processing Instructions, Updating/Correcting the AIMS database, for procedures on correcting returns. (P1-L15/A-CIS/SSIVL) Collectibility Indicator - Indicator retrieved from the Accounts Receivable Dollar Inventory (ARDI) System to be used in determining whether the Examination should be limited due to collectibility. (L7-E22/P1-L22/A-CIS/SSIVL)
Combat Zone Indicator - See IRM 4.10.8.2.7, Special Situations: Combat Zone for guidance on the examination of taxpayers that have been deployed to a Qualified Combat Zone. A combat zone indicator of 1 or 4 on AIMS means the TP is in a combat zone and the literal COMBAT ZONE PARTICIPANT will be displayed on AMDISA. A combat zone indicator of a 2 on AIMS means the TP is no longer in a combat zone and the literal IRC 7508 SUSPENSE LIFTED will be displayed on AMDISA. Master File will display a -C freeze visible on IDRS CC IMFOLE. For procedures on setting or releasing the Combat Zone Indicator see Exhibit 4.4.1-3. (P1-L18/A-CIS/SSIVL)
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)
Control DLN - The Control DLN is identified by an X following the DLN and is displayed at the top of most IDRS command codes (i.e., IMFOL/BMFOL). The Control DLN reflects the location of the original return in files. Examination uses Blocking Series 000-099 and 600-699 to generate a control DLN. Appeals uses Blocking Series 700-799 to generate a control DLN. See the Blocking Series chart under the Codes/Procedures tab on the AIMS/ERCS website at (scroll down to Blocking Series): Blocking Series.
Conversion Date (CONVERSION-DT) - When fields on the AIMS base are converted from one code to another through a computer run, the conversion date is updated with the date of the run. (P2-L8/A-CIS/SSIVL) Coordinated Industry Case (CIC) - The name given to the program that conducts the examination of large corporations that are pre-identified based on special selection criteria. See CIC Indicator. Correspondence Received Date (CORR-RECD-DT) - Only valid with EGC 5XXX cases. (P1-L5/A-CIS/SSIVL) Credit Carryforward Disallowed Amount (CR-CF-DISL) - Form 5344, Item 46. See IRM 4.4.12.5.55. (P3-L20/A-CIS/SSIVL) Credit Type - Form 5344, Item 47. See the Codes/Procedures tab on the AIMS/ERCS website at: Credit Type, Form 5344, Item 47. Also see IRM 4.4.12.5.56. (P3-L20/A-CIS/SSIVL) Criminal Restitution Code - Indicates whether criminal restitution has been assessed for this case. In a criminal tax case, the court can require a defendant to redress the losses he or she inflicted on the Federal Treasury by paying money (restitution) to the IRS. (P2-L16/ACIS/SSIVL)
Cross-Reference Document Locator Number (XREF-DLN) - is the DLN that is generated when IDRS CC AM424 is input. This number is replaced with an incomplete DLN that AIMS creates if a partial assessment is input and also when the record is closed. The incomplete DLN is sent to the end of day program as part of the TC 300 record. The DLN is completed by the end of day program and becomes the DLN of the TC 300/TC 421. This is the reason why the AIMS DLN will not match the DLN that posts to Master File. (P1-L15/SSIVL) Cross-Reference TIN (XREF-TIN) - A field input using IDRS CC AM424. The cross reference TIN (Taxpayer Identification Number) is used to relate one return with another. (P2-L13/A-CIS/SSIVL) Currently not Collectible - See Collectibility Indicator DAS-Score - The Master File DAS score assigned to an LB&I return based on a mathematical formula. (P1-L6/A-CIS/SSIVL) Deceased Spouse Unused Exemption (DSUE) Amount -
This field contains the deceased spouse unused exemption amount as determined from the audit of a gift tax return Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return.
(P3-L11/A-CIS/SSIVL) Deleting AIMS databases - See IRM 4.4.21, AIMS Procedures and Processing Instructions, Non-Examined Closings and Deleting AIMS Records. Delinquent Return Amount - Form 5344, Item 414. See IRM 4.4.12.5.69. (P3-L21/A-CIS/SSIVL) Delinquent Return Code (DELQ-RET-CD) - A one digit code entered from Item 37 on Form 5344 used to identify delinquent returns that have been secured by Examination and forwarded to the campus for processing. This code must not be used if the delinquent return is incorporated into the examination. See IRM 4.4.12.5.46. (P3-L10/A-CIS/SSIVL)
Delinquent Return Indicator (DELQ-RET-IND)
- An indicator on AIMS that is set when the delinquent return indicator is set at Master File. If this indicator is set, the delinquency penalty must be addressed if you are attempting to close the case with an adjustment. (L28-E93/P1-L16/A-CIS/SSIVL) DIF Score (DIF-SCORE) - The Discriminant Index File score assigned to a return based on the calculation of a mathematical formula used to determine the audit potential of a return. (L23-E72/P1-L6/A-CIS/SSIVL) DIF Formula - A computerized categorization of returns used by Examination in the selection process. DIF Formula Score (DIF-FORM-CD) - A field containing the DIF Formula used to calculate the DIF score. (L22-E69/P1-L6/A-CIS/SSIVL) DIF/DAS Reason Code (DIF/DAS-RSN-CD) - Referred to as the RST code on the IMF opening record sent from Master File. See Exhibit 4.4.1-4. (L12-E36/P1-L6/A-CIS/SSIVL) DIF Regular Return - A return which receives a DIF score above the minimum cutoff and is not a DIF special return. DIF Selection Codes (DIF-SEL) - (Also referred to as DIF Reason Code or Audit Category Codes) These codes are determined by Master File using blocking series, asset values, etc. They are used on the DIF file to identify the type of return. Therefore, when a DIF order is placed for a certain type of tax form i.e. Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, the system knows to kick-out returns with a DIF Selection Code of Q. (L12-E36) DIF Special Return - A return containing identifiable characteristics which must be delivered for screening or classification regardless of DIF score. These codes are identified by the Audit Code that is entered by Code and Edit personnel when the return is filed. Disaster Indicator (DIS-IND) - Master File will set a freeze code on the taxpayer’s module if the taxpayer is determined to be in a disaster area. See IRM 25.16.1, Disaster Assistance and Emergency Relief - Program Guidelines, for more information on disaster procedures. (P1-L7/A-CIS/SSIVL)
Disclosure Codes - Under agreements with the various states the IRS will disclose information. The Disclosure Code, Item 39 on Form 5344 is not required to be completed for income tax cases that use Report Generation Software (RGS). This information is part of the EOAD (Examination Operational Automation Database) data that is captured on all RGS LAN , 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 20S.
When Form 1041, U.S. Income Tax Return for Estates & Trusts, Form 1065, U.S. Return of Partnership Income, and Form 1120S, U.S. Income Tax Return for an S Corporation, returns are examined, the examination results are based on the type of adjustment that has been determined:
Examination Return Charge-Out - See Form 5546, Examination Return Charge-Out Sheet. Examination Start Code (EXAM-START-CD) - Indicates whether an Exam case has been extracted as a current month start and whether it is actually a current month or prior month start. This field is necessary because we do not recognize a record that is a skeletal record as a start until it is changed to a full record. (P1-L4/A-CIS/SSIVL)
Examination Start Date (EXAM-START-DT) - The Exam Start Date is the date that an EGC 1XXX or 2XXX case is updated to a status code 12-39; for EGC 5XXX the date the case is updated to a status code 10-39. The Exam Start Date is also set if not present when IDRS CC AMCLSE is input if the disposal code is NOT 34. (P1-L4/A-CIS/SSIVL) Examination Technique Code (EXAM-TECH-CD)
- Identifies the type of examination conducted. It is from Item 30 of Form 5344 and is required for all examined returns. No entry is made for surveyed claims. (P3-L12/A-CIS/SSIVL) Valid entries are:
Examiner’s Grade (EXAM-GR) - This field represents the numbers entered in Item 31, Form 5344. It should reflect the grade of the examiner who closed the case. This entry is required for area examinations only. For Campus Examination , this entry is not required and the system will default to a Grade 07 if Item 31 is not completed. (P3-L12/A-CIS/SSIVL) Valid grades are:
Examiner’s Time (EXAM-TIME) - This field represents the amount entered in Item 28, Form 5344. Since examining officers can report sick leave, annual leave, etc. in quarter hours, the Examiner's Time field must also allow reporting in quarter hours. If EGC is 1XXX or 2XXX, the first 5 digits of the field represent whole hours. The last digit of the time field must be 0 = 0 minutes, 3 = 15 minutes, 5 = 30 minutes, or 7 = 45 minutes. If the EGC is 5XXX, the first 5 digits of the field represent whole hours. The last digit of the time field must be 1-9. See IRM 4.4.12.5.38. (P3-L12/A-CIS/SSIVL) Excise Tax Returns - See IRM 4.4.10, AIMS Procedures and Processing Instructions, Employment/Excise Tax Adjustments and IRM 4.4.12.5.63.
Extended Fiscal Year - The extended fiscal year ends after the November Reports Monthly Cycle. This allows for a correction of data on cases closed in the prior fiscal year to be re-extracted and included in the prior fiscal year tables. Exam results for cases closed in the prior fiscal year that are put back into inventory within the extended fiscal year are removed from the prior fiscal year tables. Extract Cycle - For closings, the month and year when a record was originally extracted for reports.
For openings, the month and year of the current processing cycle. Displayed on Tables 10.1b, 15 and 16. F0, F1, F2, F4, F5, F6 Record - See Record Type Code. Fax Agreement Indicator - If an agreement is received by fax, a 1 is entered in Item 416 on the Form 5344. This field is only valid if the EGC is 5XXX and the Disposal Code is 03, 04, 08 and 09. See IRM 4.4.12..5.71. (P3-L17/A-CIS/SSIVL) File Year - Reflects the year that the return was numbered. The 14th digit of the DLN will show the calendar year the document was numbered. This means that every 10 years the same DLN can be reused. Foreign Return Indicator (FRGN-RET-IND) - This indicator is set on AIMS when the Foreign Indicator Code on Master File is set. For IMF, this means a positive response was entered to the question on Schedule B of Form 1040, U.S. Individual Income Tax Return, about the existence of a Foreign Bank Account or Foreign Trust. For BMF, this means a company is doing business in a foreign country (Audit Code 2 on Form 1120) or a taxpayer has a foreign bank account (certain exam codes on Form 1120, Form 1041 or Form 1065). (L21-E63/P1-L22/A-CIS/SSIVL) Form 5546, Examination Return Charge-Out - Generates at the same time a full record is created on AIMS as a result of IDRS CC AM424 if the Return Requisition Indicator is blank or 1 and for all automatic openings such as Source Code 01 or DIF requests. The Form 5546 is generated at the filing campus if the return is NOT ELF or MeF. For ELF and MeF the Form 5546 is generated at the opening campus. The form is used by Files to pull the return and also contains pertinent information used by the examining officer. The Form 5546 should be attached to the return when the case is closed. If a Form 5546 is received for a return that has already closed out of Examination, it should be destroyed. Form 10904, Request for Record Deletion from AIMS - See IRM 4.4.21, AIMS Procedures and Processing Instructions, Non-Examined Closings/Deleting AIMS Records. Form Number -
For a list of tax forms that are valid on AIMS see the Codes/Procedures tab on the AIMS/ERCS website at: Tax Forms Valid on AIMS Fraud Condition Code (FRAUD-COND-CD) - An indicator input from Item 38, Form 5344 used to identify cases in which the fraud penalty was asserted. The presence of this indicator will cause examination statistics to be reflected under the fraud portion of the Examination tables. See IRM 4.4.12.5.47. (P3-L11/A-CIS/SSIVL) Freeze Codes -
See AIMS Freeze Code or Master File Freeze Code. Fully Established AIMS Account (FO Records) - Once a TC 424 posts to Master File and is matched, Master File sends an opening record back to AIMS which is when the account becomes fully established. AIMS then sends a TC 420 back to Master File. Non-Master File accounts, are fully established as soon as the AIMS request is successfully input. FUTA State Code - T
= tax followed by 2 or W = wages followed by 2 digit state code.
See IRM 4.4.12.5.24.3. Grade of Case (GR-CASE) - A four digit field input from Item 32, Form 5344 used to reflect the grade level of difficulty of an examination. If a + is displayed on line 11 of the AMDISA after the grade of case, it signifies that an R, the related return indicator, was input. See Document 6036 or IRM 1.4.40 for the list of valid codes. (P3-L11/A-CIS) Gross Estate Amount - This is the gross estate amount from the Form 706, U.S. Estate Tax Return. (P2-L14/A-CIS/SSIVL) Identity Theft Indicator (ID-THEFT-50X-CD and ID-THEFT 52X-CD) - The ID Theft Indicator on AIMS will be populated with the same ID Theft IND on ENMOD.
The indicator will be added to AIMS opening records and will be displayed on the charge-out.
Any time the ID Theft Indicator changes on Master File, the change will be added to the weekly update report. The ID Theft indicators will appear on the taxpayer’s module as an action code (AC) along with TC 971. The action codes are: 501, 504, 505 or 506 (ID-THEFT-50X-CD) and 522, 523, 524 or 525 (ID-THEFT-52X-CD). For example, if a TC 971 AC 504 is on the taxpayer’s module, the AMDISA will show ID-THEFT-50X-CD&02. For a definition of the TC 971 50X and TC 971 52X action codes see Document 6209, chapter 8. Examination personnel can reference IRM 4.10.27, Examination of Returns, Identity Theft Case Processing for Field Examiners for additional information. (L17-E53, L18-E57/P2-L15/A-CIS/SSIVL)
IMF Issue Code - All individual returns closed as a no-change, require entry of an IMF issue code to allow AIMS to record the issues considered during the examination and no-changed. The information is sent to Master File and also captured by EOAD. You can review this information using IDRS CC IMFOLZ/BMFOLZ. If a subsequent return is open on AIMS, the Form 5546 will display the IMF Issue Codes. This will allow classifiers to consider the issues that were no-changed in the prior examination when determining whether the return currently under consideration should be selected for examination. This process reduces unnecessary taxpayer contacts and prevents repetitive examination of the same issue. See IRM 4.4.12.5.49 for more information and IRM 4.10.16-1, Examination Operational Automation Database (EOAD). You can find the most current list of IMF Issue Codes at the AIMS website under the Codes/Procedures tab at: No-Change Issue Codes - IMF Issue Codes. IRS Employee Code - AIMS - This indicator is automatically set to an E when a case is opened on AIMS if the Master File IRS Employee Indicator is set. An indicator of an E will prevent the case from closing. The indicator is changed to a C by CCP (or Technical Services if an unagreed case) when they determine that all the necessary information has been sent to the IRS Employee Audit Coordinator and the case is ready to be closed. If the indicator was set incorrectly, the indicator can be removed by inputting an R on Form 5349, for item 419. (P1-L18/A-CIS/SSIVL) IRS Employee - Master File (MF/IRS EMP) - If the primary taxpayer is an IRS employee, the indicator of a 1 will be set and MF/IRS EMP-PRIMRY SSN will be displayed on AMDISA. If the secondary taxpayer is an IRS employee, the indicator of a 2 will be set and MF/IRS EMP-SECOND SSN will be displayed on AMDISA. If both taxpayers are IRS employees, the indicator of a 3 will be set and MF/IRS EMP-BOTH TPS will be displayed on AMDISA. (P1-L18/A-CIS/SSIVL) Individual Master File (IMF) - The file containing information about taxpayers individual returns and related documents. Informant Claim Indicator (ICE-IND) - The ICE Indicator of 1 is placed on a case using IDRS CC AM424, AMNON or AMSTU and prevents the closure of the case (Status Code 8X or 90) before the ICE Coordinator has the necessary information from the case file. The ICE Indicator should only be set and removed by the Informant's Claim Coordinator located at the Ogden campus. Additional ICE indicator values are 2 which means ready for closing and 3 which means ready for closure to Appeals. The ICE Indicator can only be changed to a 2 or a 3 by the ICE Coordinator in Ogden. The Examination group, Technical Services or Appeals must contact the ICE Coordinator to request the Informant’s Claim Indicator be changed to a 2 or 3 before the return can be closed to CCP or Appeals. The indicator is not on ERCS but is on the AMDISA, A-CIS, and SSIVL. The ICE Coordinator's name and number can be located under the Contacts tab on the AIMS/ERCS website at: Area and Campus Program Contacts. . (P1-L18/A-CIS/SSIVL)
Injured Spouse Cases - Injured spouse claims, if filed with the campus, are worked in the Accounts Management area even if a TC 420 is present. Accounts Management will secure a copy of the return from Examination or contact the taxpayer for a copy if not readily available in Exam. See IRM 21.4.6, Refund Inquiries, Refund Offsets Procedures. Innocent Spouse Cases - All procedures for innocent spouse cases can be found in IRM 25.15, Relief from Joint and Several Liability. Inspected Return (INSP-RETURN: ACCEPTED) - Present if a TC 971 Action Code 072 is input indicating that the return was inspected as part of a package audit and accepted as filed. If the return is already open on AIMS, an AIMS Weekly Update Report, Condition Code 14 or 17, will be generated when the TC 971 AC 072 posts to Master File. If the return is opened on AIMS after the TC 971 posts, the literal INSP-RET-ACCEPTED will appear on the Form 5546 and AMDISA. (L11-E31/P1-L21) Installment Agreement Codes - A one digit code required on all examined cases to identify whether an installment agreement was received. For more information see IRM 4.10.7 and IRM 4.20.4. (P3-L18/A-CIS/SSIVL)
Integrated Data Retrieval System (IDRS) - A transaction oriented computer system at each campus that provides a history of activity for taxpayer accounts. International Examiner’s Time (INTERNATL-EXAM-TIME)
- Entered in Item 402 on Form 5344 as a percentage of the total examination time entered in Item 28 that is attributable to the international examiner. See IRM 4.4.12.5.61. (P3-L12/A-CIS/SSIVL) International Exam Results (INTERNATL-EXAM-RESULTS)
- Entered in Item 403 on Form 5344 as a percentage of the total examination results that are attributable to the international examiner. See IRM 4.4.12.5.62. (P3-L7/A-CIS/SSIVL) Invalid Segment - An * after an SSN identifies an account that resides on the invalid segment of the Master File. The invalid segment contains accounts in which the SSN and name combinations do not match the Social Security Administration (SSA) records. Even though you may send a TC424 to Master File with an *, if the SSN is valid on the DM1 tape, Master File will send the TC 424 to the valid segment. Inventory Validation List (IVL) - The IVL (which is extracted using the Statistical Sampling Inventory Validation List (SSIVL) program) is a list of accounts currently on the AIMS database. The purpose of inventory validation is to maintain the integrity and accuracy of AIMS inventory. Procedures on conducting an inventory validation are contained in IRM 4.4.16, AIMS Procedures and Processing Instructions, Inventory Control. Jeopardy Assessments - Jeopardy assessments are made in situations where prior to the assessment of a deficiency, it is determined that collection of such deficiency would be endangered if regular assessment and collection procedures are followed. See IRM 4.4.17, AIMS Procedures and Processing Instructions, Jeopardy Assessments/Termination Assessments/Transferor-Transferee Assessments, for procedures. Joint Investigation Code (JT-INVSTGTN-CD)
- This code is set when a Return Condition Indicator of a 1 is entered when the case is established on AIMS as an NMF account using IDRS CC AMNON. The code indicates a return is under the control of the Examination and Criminal Investigation functions. (P1-L5/SSIVL) Julian Date - On the AMDISA it reflects the current date. (For example: January 6, 6) . (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.
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). 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. 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)
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 01312 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 (For}