The following "REFERENCE GUIDE" is where the user should look first for definitions or listings of terms used by Examination. The REFERENCE GUIDE is in alphabetical order based on the term being explained. While reading the IRM, if you come upon a term that needs clarification, refer to the REFERENCE GUIDE.

— If the field is displayed on the Form 5546, Examination Charge-Out the literal 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 the literal P = AMDIS(A) page number and L = AMDIS(A) line numbers will be displayed after the definition. (PX–LX)

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

90-Day Letter — See IRM 4.14.1, Statutory Notices of Deficiency, and IRM 4.19.1, Campus Operations, for information on 90-Day Letters.

Abstract Code — The abstract code represents the 2 digit IRS No. that is found on Form 720, Excise Tax Return, preceded by a 0 for AIMS. 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. Item 404 on Form 5344, must be completed to update AIMS for every abstract code examined. The code that is displayed on the AMDIS is based on the first abstract code that was input when the original return was filed. (L14–E20/P1–L7) See Exhibit 4.4.1-2.

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–L19)

Activity Code (ACTY-CD) — A 3 digit code that categorizes classes of returns (referred to as the Abstract Code for Forms 720). When establishing a return on AIMS, enter an estimated activity code. If it’s a filed return, the opening record sent to AIMS from Master File will overlay the estimated code with the correct code. For non-filers, update the activity code after the examination is completed based on the new income figure. Activity Codes 224, 287-290, 480-483, 489 and 992 are for non-taxable returns. EGC 2XXX can only control the following activity codes, Form 1040-All, Form 1041-495-496, Form 1065-473, 480-483, Form 1120-203, 209, 213, 215, 217, Form 1120S-202, 287-289. (L14–E20/P1– L7) See Exhibit 4.4.1-2 for a complete list of Abstract/Activity Codes.

Activity Indicator (ACT-IND) — If present, it means that an update of some kind has been done on the module since the last weekly analysis and extract. (P1–L21)

Adjustment Amount — See Examination Adjustment Amount.

Aging of the AIMS data base — See Exhibit 4.4.1-3.

Aging Reason Code (AGING-RSN-CD) — 2 digit code used to identify special cases on AIMS and is sometimes used in local computer program runs. Can be input/updated using CC AM424, AMSTU, AMCLSE, AMAXUE. See Exhibit 4.4.1-4.(L17–E70/P1–L17)

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, LMSB, SB/SE, TE/GE, and W&I. The second five digits represent the Secondary Business Code (SBC). The last 4 digits represent the Employee Group Code (EGC). See Document 6036, Examination Division Reporting System Codes Booklet, for a complete list of PBC’s and SBC’s. For a complete listing of EGC’s, visit the AIMS web site: http://psp.web.irs.gov/AIMS.html.

AIMS Control Number — For Master File AIMS opening, the AIMS Control Number is a 9 digit computer generated number - the first 3 digits are the PBC of the case. The remaining numbers are sequential starting at 000001 for IMF and 500000 for BMF. For NMF Records (CC AMNON), it is computer generated using the input PBC and the form number. Example: If Area 215 established a Form 1042 on AIMS using AMNON, the AIMS Control Number would be displayed as: 215104200.

Exception:

If no return is requested an AIMS Control Number is not generated. Returns in Centralized Files and Scheduling are filed on the shelves in ascending AIMS control number sequence. The AIMS Control Number was previously displayed on IDRS command codes such as IMFOL and BMFOL. Since the implementation of the AIMS Assignee Codes, the AIMS Control Number is only displayed on CC AMDIS(A) and the Form 5546. (L4–E9/P1–L17).

AIMS/Exam-Results — See Exam Results

AIMS Freeze Code — A freeze code is used to prevent the update and closing of AIMS bases until the freeze code is removed. The freeze code field is two spaces. The first space contains all freeze codes with the exception of bankruptcy codes. The second space contains an "X" or "Y" which are the two valid bankruptcy codes. Both fields may be present. Further instructions about AIMS freeze codes appear in IRM 4.4.34, Updating/Correcting AIMS Data Base. Instructions about Master File freeze codes can be found in Doc. 6209, ADP and IDRS information. (L13–E17/P1L14/ See Exhibit 4.4.1-5)

AIMS Serial Number (AIMS-SER-NUM). (Also known as the AIMS OPEN CONTROL NUM). See AIMS Control Number.

Alpha Statute Codes — 2 digit alpha codes located in the "day" portion of the ASED that indicate special circumstances surrounding the statute. If there are alpha codes on a skeletal record, when a full record comes down from Master File the MM and YYYY portion of the ASED will be populated. The Master File ASED will only overlay the DD field of the AIMS ASED if the Alpha Code is "EE" . Can be updated using CC AMSTU and AMCLS. See IRM 25.6.23 for instructions on the use of Alpha Statute Codes. (L13–E17/P1–L3)

AMDIS(A) Screen Prints — See: http://psp.web.irs.gov/docs.

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 CP–36 or CP–193, notices 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 account should be secured. Any necessary adjustments to refundable credits on individual or corporate returns, except estimated tax payments or credits should be reflected in the examiner’s report.
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 the master file following delinquent return procedures. Do not establish on AIMS.

Note:

Exam Results — When the taxpayer sends a taxable amended return to the campus and the tax is assessed as a TC 290, Examination is to enter in Item 414, Amended Return Amount of the Form 5344, the amount of the tax assessed adjusted by credits, IF the return was filed as a result of an ongoing examination. Before 1/1/1999, Examination did not receive "credit" for this adjustment.

Amended Return Amount — Form 5344, Item 415. See IRM 4.4.12, Examined Closings. (P2-L21)

Amount Claimed — See Claim Amount

Appeals Office Code — 3 digit code that is required when closing returns to Appeals as appealed (1XX) or petitioned (2XX). (P1–L12/ See Exhibit 4.4.1-9.)

AMSOC Transfer Date (AMSOC Transfer Date) — The date that the transfer was input (CC AMSOC DC 30). (P1-L10).

Assessment Statute Expiration Date (ASED) — The date that the assessment statute expires. An " X" after the date indicates that the statute has been updated using CC AMSTU. An "R" indicates a restricted consent. 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 and sent to Master File. If the TC 150 at Master File is an SFR, the TC 560 will post but it will not update the Master File ASED field. (L13– E17/P1–L3)

Audit Category Codes — See Exhibit 4.4.1–10.

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 F5546. (L22–E34/ See Exhibit 4.4.1-10).

Audit Information Management System (AIMS) — The system used by Appeals, Examination, and TE/GE to control returns, input assessment/adjustments to Master File, and provide management reports.

Backup Withholding Indicator — In some instances it is necessary to remove the backup withholding indicator prior to the input of the Examination closing command codes. These cases will be received in the processing function with Form 3198 annotated "Delete BWH Indicator" .

 (1) The processing function is responsible for preparing Form 8408 as follows.

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 Technical Services

Bankruptcy Indicators — There are two fields on AIMS that identify taxpayers in bankruptcy. See AIMS Freeze Codes U and X and Collectibility Indicator Code (1=Bankruptcy). (P1/L22)

Beginning Overlapping Period - The beginning date of the overlapping interest period used in the net rate computation. Item 53 on the Form 5344. See IRM 4.4.12, Examined Closings.

Block — Returns or documents grouped together for filing purposes. The ninth, tenth and eleventh digits of the DLN indicate the blocking series where the return is filed.

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 DLN. Master File uses the blocking series to determine whether to generate CP notices and the control DLN indicator "X" . (Exhibit 4.4.1-11)

Business Master File (BMF) — The file containing information about taxpayer’s 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. (L24/E77)

CAF Indicator (CAF-IND) — This indicator is displayed on AMDISA if there is a Power of Attorney on the Centralized Authorization File. 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. CC CFINK is used to access the CAF. (L3-E58/P1–L17)

CAU - AMDISA — Displayed on AMDISA if the Potentially Dangerous Taxpayer Indicator per Master File is set to a "2" . (P1-L1)

Campus Codes

Andover	AN	08
Atlanta	AT	07
Austin	AU	18
Brookhaven	BR	19
Cincinnati	CI	17
Fresno	FR	89
Kansas City	KC	09
Memphis	ME	49
Ogden	OG	29
Philadelphia	PH	28

Case Assembly — See Exhibit 4.4.1–12

Case File — The return (may have multiple tax periods), related workpapers, correspondence, etc.

Centralized Authorization File — See CAF Indicator

Centrally Processed Returns — Some returns are only processed at certain campuses. (See Exhibit 4.4.1–13)

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 that the correct TIN has been input and should always be used if available.(P1-L1)

Claim Amount (CLAIM-AMT) — The dollar amount of the claim input with CC AM424, AMSTU, AMAXU, or AMCLS. The amount should always be a positive amount. See IRM 4.4.4, Claims (L17–E24/P1–L5)

Claim Date (CLAIM-DATE) — The claim date can be input when a claim is established on AIMS using CC AMSTU. If a date is not input the current date is generated. The Claim Date cannot be input if a claim is established using AM424. The current date is generated. If 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)

Claim Rejection Date (CLAIM-REJN-DT) — Date entered in Item 20 of Form 5344. Is displayed on a Master File transcript next to the TC 300. The claim rejection date that is displayed on AIMS can be corrected using CC AMAXU but the date at Master File cannot be corrected. (P2–L15)

Claim Type — Used to define the type of claims filed. (P2–L15)

Closing PBC (CLS-PBC) — The area office that received credit for the closure. This is the only area that can correct the AIMS data base 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, Updating/Correcting AIMS data base. (P1–L15)

Collectibility Indicator Code — Indicator retrieved from the Accounts Receivable Dollar Inventory System to be used in determining whether the Examination should be limited due to collectibility. (L19–E74/P1–L22)

Combat Zone Procedures — See Exhibit 4.4.1–14

Consent Code— Used to identify restricted statute extension consents. On Line 1, Position 29 of CC AMSTU, (Line 1, Position 23 of CC AMSTUB) Consent Code of R or U can be input. The R sets the restricted consent indicator that will be displayed on the AMDIS and other reports that currently display the statute date. The U removes the restricted consent indicator. The ASED must be input along with the consent code when setting or removing the code. Alpha codes " EE" is not valid with Consent Code "R" . (P1/L3)

Control DLN — The Control DLN is identified by an "X" following the DLN. Examination uses Blocking Series 000–099, 200–249, 400–499, 600–679, and 900–999, to generate a control DLN. Appeals uses Blocking Series 700–799 to generate a control DLN. Generally the original return is filed under the Control DLN. An exception to this is when Examination uses an RTVUE, BRTVU or MACS print to close a return off of AIMS. Although the DLN will have an "X" , the original return is not associated with the closed file. No CP notice generated since an original return blocking series is used for these closures. See Exhibit 4.4.1-11, Blocking Series, to see which disposal codes generate a control DLN.

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 Aging Reason Code and Large Case Condition Code which is being renamed CIC Indicator in January 2006. (P2-L10)

Copies of Returns — Special rules apply when closing cases if the examination was conducted using a copy of the return or an RTF print (RTVUE/BRTVU/MACS).

Examined Closings: When a case is closed on the basis of a copy the examiner must take the following actions.

Closings to Appeals : See IRM 4.4.5, Closings to Appeals.

Non-Examined Closings: You cannot survey a copy of a return, therefore the case should not be established unless the return will be examined. If a copy is established on AIMS in error, use DC 33, Error Account, to remove the record from AIMS.

Credit Carryforward Disallowed Amount (CR-CF-DISL) — Form 5344, Item 46. See IRM 4.4.12, Examined Closings. (P2/L20)

Credit Type — Form 5344, Item 46. See IRM 4.4.12, Examined Closings. (P2/L20)

A = Reserved

B = Business Energy Credit

C = Reserved

E = Experimental Credit; Research and

F = Foreign Tax Credit

G = Reserved

H = Historical Restoration Credit

I = Investment Tax Credit

J = Reserved

K = Reserved

L = Low Income Housing Credit

M = Multiple

N = Reserved

O = Other

P = Reserved

Q = Reserved

R = Reserved

S = Reserved

T = Tight Formation Gas Credit

U = Reserved

V = Vehicle Credit; Qualified Electric

W = Reserved

X = Reserved

Y = Reserved

Z = Reserved

Cross-Reference Document Locator Number (XREF-DLN) — A DLN that is generated when a CC AM424 is input. This number is replaced with a partial DLN that AIMS creates if the record is closed or a partial assessment is made. The partial DLN is sent to the end of day program as part of the TC 300 record and is modified by the end of day program. This is the reason why the AIMS DLN will not match the DLN that posts to Master File. (P1-L15)

Deleting AIMS Data Bases — See IRM 4.4.21, Non-Examined Closings.

Delinquent Return Amount — Form 5344, Item 414. See 4.4.12, Examined Closings. (P2-L21)

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, Examined Closings (P2-L10)

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. (L24–E37/P1–L16)

Desert Storm — See Exhibit 4.4.1-14.

DIF Category Score (DIF-CAT-SCORE) — The Discriminant Index File category code and score assigned to a return based on the calculation of a mathematical formula used to determine the audit potential of a return. (L30–E37/P1–L6)

DIF Formula — A computerized categorization of returns used by Examination in the selection process.

DIF Formula Score (DIF-FORMULA-CD) — A field containing the DIF Formula used to calculate the DIF score. (L23–E35/P1–L6)

DIF Reason Code (DIF-REASON-CD) — Referred to as the RST code on the IMF opening record sent from Master File. See Exhibit 4.4.1-15.DIF Sel Code. (P1/L6)

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 so when a DIF order is placed for a certain type of tax form i.e. Form 1120F, the system knows to kick-out returns with a DIF Selection Code of " Q" . (L13–E19/ See Exhibit 4.4.1-15.

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 when the return is filed.

Disaster Indicator - See IRM 25.16.1 for more information on disaster areas.

0 = Not Set

1 = TC 971 AC 86 posted to Master File

2 = TC 971 AC 87 posted to Master File

3 = TC 971 AC 86 and 87 posted to Master File

4 = Disaster Ended

Disclosure Codes — Under agreements with the various states the IRS will disclose information. For complete instructions and a list of the state disclosure codes used to update AIMS see IRM 4.4.28, Revenue Agent Reports (RAR’s) Sent to States.

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, used to identify the type of examination 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 CC AMCLS/AMSOC/AM424D and AMAXU (L19–20–E27–28/P1–L15/ See Exhibit 4.4.1-16.)

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 (AMCLS/AMSOC) and 77 (AM424/AMSTU); 51 reflects quick assessments.

Document Locator Number (DLN) — A fourteen digit number by which returns can be stored and associated. (L2–E7)
The positions of the DLN are:

Position Number	Definition
1–2	FLC/campus
3	Tax Class
4–5	Document Code
6–8	Julian Date
9–11	Blocking Series Number
12–13	Document Serial Number
14	Year Digit

Dummy TIN — See Exhibit 4.4.1-31, Taxpayer Identification Number Exhibit. Cases with a Dummy TIN cannot be closed to Appeals.

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 original return blocking series.) The hardcopy return that the requester receives is considered the original return. Electronic returns are identified by the first two digits of the Document Locator Number (DLN) . Refer to Document 6209 and AIMS web site at http://psp.web.irs.gov/docs for a list of ELF DLN’s.

Ending Overlapping Period - The ending date of the overlapping interest period used in the net rate computation. Item 54 on the Form 5344. See IRM 4.4.12, Examined Closings.

Employee Group Code (EGC) — A four digit code used to identify groups in Examination. The group code 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. A complete listing of EGC’s can be found at: http://psp.web.irs.gov/docs/EGCbyPBC.xls (L19–E29/P1-L11/ See Exhibit 4.4.1-17. )
 (1) Revenue agent returns are assigned code 1XXX. The following returns are assumed to be revenue agent returns and assigned code 1000:

 (2) Tax auditor returns are assigned code 2XXX. Returns with Activity Codes 530–533 or 535 are assumed to be tax auditor returns.

 (3) EGC 5000–5999 are used for examination programs in campuses.

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 http://eris.web.irs.gov for more information.

Entity Module — That 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, spouse’s name, SSN etc.

Erroneous Refunds — See IRM 21.4.5, Erroneous Refunds and IRM 4.4.3, Adjustments-Miscellaneous.

Error Tolerances — If during the edit and review of Examination case files, it becomes apparent that an error was made in computing the deficiency, overassessment, or penalty the resolution of the error depends on whether it is in favor of the taxpayer or government. Consider dollar amount of error in relation to total deficiency when determining if the error should be waived
Error in Favor of the Taxpayer: Less tax due or higher refund due, the correct deficiency or penalty should be assessed or the correct overassessment scheduled for refund.
Error in Favor of Government: The taxpayer will owe additional tax or receive less of a refund, the case may be processed for the amount of the deficiency, overassessment, or penalty shown on the Examination report if the difference does not exceed $50.00 per tax period. Errors over $50.00 per tax period, may be processed when approved by the Centralized Case Processing Manager, Technical Support Manager, the Field Territory Manager, or the Area Director, as established by local procedures.

Estimated Tax Indicator (EST-TX-IND) — This indicator is sent 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-L22)

Examination Adjustment Amount (EXAM-ADJ-AMT) — Nontaxable Returns — The net increase or decrease in ordinary net income-loss. Amount from Item 34, Form 5344. (P2–L7)

Exam Claim Amount Disallowed (EXAM-CLAIM-AMT-DISALLOWED) — The amount input from Item 22, Form 5344 that represents the dollars protected from leaving the Treasury base. Must only be used if the claim is a claim for REFUND. (P2–L14)

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. (P2–L4)

Examination Results (AIMS/EXAM-RESULTS) — A computer generated total of Examination’s recommended tax adjusted by credits that are input from the following item numbers on Form 5344:

Exam does not receive results for TC 290’s, amended returns filed with the campus, Doc Code 51 TC 29X manual assessments. Do not include TC 290’s in any of the fields mentioned above. (P2–L8)

Forms 1065/1120S — When Forms 1065/1120S returns are examined, the examination results are based on the type of adjustment that has been determined:

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

Examination Return Charge-Out — See Form 5546

Examination Start Date (EXAM-START-DT) — Effective January 1, 2006, the Exam Start Date is the date that an EGC 1XXX or 2XXX case is updated to a status code 12 -49; for EGC 5XXX the date the case is updated to a status code 10-49. (P1–L4)

Examination Start Cycle (EXAM-START-CYC) — A computer generated monthly cycle date based on the weekend after a return goes into status 12 or above for EGC 1XXX or 2XXX or status 10 and above for EGC 5XXX. EXAMPLE: A 1XXX EGC case that is updated to status 12 on 3/31/04, will reflect a start of 200404 since the weekend after 3/31/04 is in April. This field cannot be changed after it is set and it does not restart on cases backed down from Appeals or reopened. Cycle time is calculated by using the 15th of the month along with the cycle date up to the disposal code date. Effective January 1, 2006, the Exam Start Cycle will be expanded by two digits and the date used will be the actual date that the case is updated to a status code greater than 09 or 11. (P1–L4)

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. (P2–L12) Valid entries are:

EGC	Technique Code
1XXX =	3 = Field Examination Conducted (RA only)
2XXX =	enter the most recent code shown as "Technique Code" on Form 4607, Examination Action and Time Record using the following criteria:
	1 = Office Interview Held
		— Always use if entered on Form 4607 regardless of the most recent code shown.
	2 = Correspondence Examination
	6 = No Show/No Response
		— Valid only with Disposal Code 01, if there is a claim amount present, 10 or 13
	7 = Undeliverable Mail — valid if:
		Disposal Code is 01 and there’s a claim amount present
		Disposal Code is 10 or 13
5XXX =	2 = Correspondence Examination
	6 = No Response
		Valid only with Disposal Code 10
	7 = Undeliverable Mail — valid if:
		Disposal Code is 01 and there’s a claim amount present
		Disposal Code is 13 for any case with an undelivered statutory notice of deficiency.
	8 = Effective 1/1/2006: Telephone Contact from the Taxpayer.

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 Correspondence Examination cases the system will default to a Grade 07 if Item 31 is not completed. (P2-L12) Valid grades are:

EGC 1XXX = 05, 07, 09, or 11–14

EGC 2XXX = 03–09, or 11

EGC 5XXX = 03–09, or 11

Examiner’s Time (EXAM-TIME) — This field represents the amount entered in Item 28, Form 5344. Since examining officers can report sick leave, annual leave, etc. in quarter hours, time on cases must also allow quarter hours. All time fields include quarter hours. If EGC is 1XXX or 2XXX, the last digit of the time field must be 0= 0 minutes, 3 = 15 minutes, 5 = 30 minutes, or 7 = 45 minutes. See IRM 4.4.12, Examined Closing Chapter. (P2-L12)

Excise Tax Returns — See IRM 4.4.10, Employment/Excise Tax Adjustments.

F0, F1, F2, F4, F5, F6 Record — See Record Type Code

File Source — a one digit code which follows the Taxpayer identification Number (TIN) . The common values are:

File Source	Description	Output Code	TIN-Type
Blank (SSN)	IMF SSN valid	1	0
*	IMF SSN invalid	1	1
V	BMF SSN valid	2	0
W	BMF SSN invalid	2	1
Blank (EIN)	BMF EIN	2	2
P-EIN	EPMF EIN	3	2
P-SSN	IRAF SSN valid	4	0
X	IRAF SSN invalid	4	1
N-SSN	NMF SSN	6	0
N-EIN	NMF EIN	6	2
R-EIN	CAF EIN	9	2
R-Rep	CAF TP’s Reps #	9	4
D	AIMS Dummy TIN	0	3

File Year — A calendar year sometimes referred to as the processing year, posting year of DIF file year. All returns are maintained, processed, posted and filed within the DIF system on a calendar year basis regardless of the tax period of the return.

Foreign Return Indicator (FRGN-RET-IND) — This indicator is set on AIMS when the Foreign Return Indicator on Master File is set. For IMF, this means that a positive response was entered to the question on Schedule B of Form 1040 about the existence of a Foreign Bank Account or Foreign Trust. For BMF, this means that 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, 1041 or 1065) . (P1–L22)

Form 1120S Returns — See Text 4.4.6, Conversion of Returns.

Form 1273, Report of Estate Tax Examination Changes - See IRM 4.4.7, Correspondence.

Form 1296, Assessment Against Transferee or Fiduciary - See IRM 4.4.17, Jeopardy, Termination and Transferor/Transferee Assessment.

Form 2504, Agreement to Assessment and Collection of Additional Tax or Acceptance of Overassessment. See5 and 7.

Form 2644, Recommendation for jeopardy/Termination Assessment — See IRM 4.4.17, Jeopardy/Termination/Transferor-Transferee Assessments.

Form 3198, Special Handling Notice — See: http://publish.no.irs.gov/FORMS/INTERNAL/PDF/22145H04.PDF

Form 3210, Document Transmittal — This form should be used to control the shipment of tax returns between posts of duty and area offices. The sender prepares Form 3210 in triplicate, completes the "To" and "From" sections and enters total return count. Taxpayer identifying information should also be included to provide tighter control of individual returns. Forward two copies with the shipment; retain third as record of shipping action. Receiver acknowledges delivery and returns one copy to sender. Upon receipt of acknowledgment copy, the sender destroys retained copy.

Form 3244A, Payment Posting Voucher-Examination — See IRM 4.4.24, Payments and Remittances

Form 3552(c), Prompt Assessment Billing Assembly — See IRM 4.4.24, Payments and Remittances and IRM 4.4.25, Quick Assessments.

Form 4287, Record of Discovered Remittances — See IRM 4.4.24, Payments and Remittances

Form 4338, Information or Certified Transcript Request — See IRM 4.4.13, IDRS Research.

Form 4340, Certificate of Assessments and Payments — See IRM 4.4.13, IDRS Research.

Form 4549, Income Tax Examination Changes — See IRM 4.4.7, Correspondence.

Form 4605, Examination Changes—Partnerships, Fiduciaries, Corps. & Domestic Intl. Sales Corp. — See IRM 4.4.7, Correspondence.

Form 4665, Report Transmittal — See IRM 4.4.7, Correspondence.

Form 4666, Summary of Employment Tax Examination — See IRM 4.4.7, Correspondence.

Form 4667, Examination Changes—Federal Unemployment Tax — See IRM 4.4.7, Correspondence.

Form 4668, Employment Tax Examination Changes Report — See IRM 4.4.7, Correspondence.

Form 5385, Excise Tax Examination Changes — See IRM 4.4.7, Correspondence.

Form 5391, Procedures/Systems Change Request - See IRM 4.4.1.5.1.

Form 5546, Examination Return Charge-Out — Generates at the same time a full record is created on AIMS as a result of a CC AM424 if the Return Requisition Indicator is blank or 1 and for all automatic openings such as Source Code 01 or DIF requests . If the TC 150 DLN is outside of the campus that controls the AIMS base, two charge-outs are created. The "Ship To" charge-out is generated at the TC 150 DLN campus, and the "Return in Transit " charge-out is generated at the AIMS 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. See AIMS web site at " http://psp.web.irs.gov/AIMS.html" , for an example of all the fields on Form 5546.

Form 6657, Related Returns Examination Report (Non-TEFRA) — Upon receipt of agreed or no-change non-TEFRA cases, (after review, if applicable) photo copy the report. Attach one copy to each Form 6657. Annotate Form 5752, Flow-through Entity Distribution Schedule, or PCS Report 22–3, National Directory, to reflect the date the Form(s) 6657 was/were issued. Forward Form 6657 and reports to the proper area or campus, Attn: Field Territory Manager. Route in area Forms 6657 and reports to the PSP Support for appropriate disposition.

Form 6759, Request for Taxpayer Data - used for ZAP requests. See IRM 4.4.20, Missing Returns and Error Accounts.

Form 8379, Injured Spouse Claim and Allocation — See Injured Spouse Cases

Form 8453 - U. S. Individual Tax Declaration for Electronic Filing:Returns pulled for examination will not have Form 8453, automatically associated unless the requester is Appeals, Criminal Investigation or the Taxpayer Photocopy Unit. The taxpayer’s signature will not appear on a hardcopy of an electronically filed return, but will appear on the signature document, Form 8453. Form W–2, W–2G, and W–2P information appear on the output page (W–2 summary page) of the electronic return hardcopy. The original W–2’s are filed with the Form 8453.
Requesting Form 8453: Form 8453 should only be requested for special cases such as criminal investigations or tax court. Group manager approval is required and must be documented in the case file. * Use Command Code ELFRQ–AC2 or follow CC ESTAB procedures. State in the remarks section of the request "Please pull Form 8453."
Requesting Original: If the original W–2’s are needed, use ESTAB procedures and enter in the remarks section "Need Form W–2’s 8453, Original W–2’s Needed."
Disposition of Form 8453: If requested, the Form 8453 must be attached to the print of the return and it will become part of the case file which will receive a renumbered DLN upon closing.
Unallowable Program: ELF returns that fall into the unallowable program (Source Code 03), are established on AIMS differently than regularly filed returns. See IRM 4.4.23, Openings.

Form 8758,Excess Collections File Addition - See IRM 3.17.220 for instructions.

Form 10904, Request for Record Deletion from AIMS — See IRM 4.4.21, Non-Examined Closings/Deleting AIMS Records.

Form Number — See Exhibit 4.4.1-20,Master File Tax Code Exhibit for a list of forms that are valid on AIMS and their respective MFT or NMF codes.

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, Examined Closings. (P2–L11)

Freeze Codes — See AIMS Freeze Codes and/or Master File Freeze Codes.

Fully Established AIMS Account (FO Records) — Once an AM424 posts to Master File and is matched, Master File sends an opening record back to AIMS which is when the account becomes fully established. AIMS then sends a TC 420 back to Master File. Non-Master File accounts, are fully established as soon as the AIMS request is successfully input.

FUTA State Code — "T" = tax followed by 2 digit state code; or " W" = wages followed by 2 digit state code. See Exhibit 4.4.1-29.

Grade of Case (GR-CASE) — A 4 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 for the list of valid codes. (P2–L11)

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 captured by EOAD. You can review this information using CC I/BMFOLZ. If a subsequent return is open on AIMS, the F5546 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 for more information. See http://psp.web.irs.gov/aims.html for a list of IMF Issue Codes.

Individual Master File (IMF) — The magnetic type file containing information about taxpayers’ individual returns and related documents.

Injured Spouse Cases — Injured spouse claims, if filed with the campus, are worked in the Adjustments area even if a TC 420 is present. Adjustments 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 Offset.

Innocent Spouse Cases — All procedures for innocent spouse case 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 72 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 72 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. (L12–E55/P1–L21)

Installment Agreement Codes — A one digit code required on all examined cases to identify whether an installment agreement was received. (P2–L18)

IA Codes	Definition
N = no installment agreement	TP did not request an installment agreement
I = installment agreement secured by Examination	TP requested an installment agreement and Exam input the IA.
C = installment agreement coordinated with Collection	TP requested an installment agreement; Exam forwards to Collection. Exam inputs a TC 971 AC 043. Exam sends a Letter 691 to the taxpayer.

Integrated Data Retrieval System (IDRS) — A transaction oriented computer system at each campus that provides a history of activity in accounts.

Interest — See LEM 20.2.1 for procedures on interest.

International Examiner’s Time— Time spent by an International Examiner. Entered in Item 402 on Form 5344 as a percentage of the total examination time entered in Item 28. The maximum percentage that can be entered is 99%. (P2-L12)

Invalid Segment — An "*" after a 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 TC424 to the valid segment.

Inventory Validation List (IVL) — A list of accounts currently on the AIMS data base. 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, 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 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 CC AMNON. (P1–L5)

Julian Date — The numeric day of the year that the return or document was numbered for processing. (For example: January 16 =016) . The sixth, seventh, and eighth digits of the DLN represent the Julian Date. If the Julian date is displayed as a four digit field, the first digit indicates the last digit of the tax year. (Example: March 18, 1997 = 7077) (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.

Large Case Condition Code (LARGE-CASE-COND-CD) — A one digit code set to an "L" when a Form 5344 is input and the Aging Reason Code = 04. Both Aging Reason Code 04 and a Large Case Condition Code of " L" signify the case is a CIC case. When present, this case will appear on the CIC portion of the AIMS tables. Effective 1/1/2006, the Large Case Condition Code will be renamed CIC Code. It will appear as a " 1" on the AMDISA if present. (P2–L10)

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 For 5344. When CC AMCLSU-LE is input, this amount is subtracted from the Exam Cum Assmnt Amt field. (P2–L3).

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 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. DO NOT include TC 290’s, interest, or penalties when calculating the manual assessment amount. This field can be corrected using CC AMAXU. (P2–L5)

Manual Refund — See IRM 4.4.19

Master File (MF) — A computer record containing information about taxpayer’s 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, the master file maintains retention register files on taxpayers for two additional years. (Note: older tax return date (with less information than current year cases) is maintained on microfilm for an indefinite period of time)

Master File Freeze Codes — Instructions about Master File freeze codes can be found in Doc. 6209, ADP and IDRS information.

Master File Tax Code (MFT) — The MFT code reduces the numerous tax form numbers to two digits. See Exhibit 4.4.1-20,Master File Tax Codes Exhibit for a list of MFT codes that are valid on AIMS. (L2–E2/ALL–L1)

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)

TC 29X	— indicates that a TC 29X has posted to Master File. If a TC 764 is input, the closure will be blocked unless a Priority Code of 1 or 8 is used. See TC 29X Indicator.
TC 34X	— indicates that a TC 34X has posted. Interest and/or penalty accruals cannot be computer generated therefore must be manually computed. The following transactions on Master File cause this condition; TC 150–Z coded, TC 34X, TC 500, TC 534, TC 780 or any TC with Document Code 52.
TC 47X	— indicates that a TC 47X has posted
TC 48X	— indicates that a TC 48X has posted
TC 64X	— indicates that a TC 64X has posted
TC 67X	— indicates that a TC 67X has posted
TC 78X	— FOR IMF ONLY. BMF will implement this change in January 2006. IMF Master File will set the TC 34X-780-CD to a 2 or 3 on openings and updates if there is an unreversed TC 780 posted at Master File. AMCLS will be blocked if the disposal code equals 03, 04, 08, 09, 10, 12 (if AOC #16 is not present), 13 and 34 if the TC 34X-780-CD is 2 or 3 (indicating there is a TC 780 present on the MF module). This will prevent unpostable codes 187 RC 0 for IMF and 335 RC 1 for BMF. New error message "TC-34X -780-CD=X TC 780 PRESENT AT MF: CLOSURE BLOCKED TO PREVENT UPC 1870/3351" ("X" = 2 or 3). The values will be set as follows (Values 2 and 3 are new).
	0 = No TC 34X or TC 780 on MF 1 = TC 34X is on MF, no TC 780 2 = TC 780 is on MF, no TC 34X 3 = both TC 34X & 780 on MF
	If a 1 AMDIS will display 34X If a 2 AMDIS will display 780 If a 3 AMDIS will display 34X 780
TC 910/914	— indicates that a TC 910 has posted to the specific tax module or that a TC 914 has posted to any module. Examination must contact Criminal Investigation before proceeding with the examination. Appears as "INTEL" on F5546, L25/E40.
TC 916/918	— indicates that a TC 916 has posted to any module or that a TC 918 has posted to the specific tax module. Examination must contact Criminal Investigation before proceeding with the examination.
TC 94X	— indicates that a TC 94X has posted.
TC 97X	— indicates that a TC 97X has posted and/or a TC 971 AC 72 has posted (see glossary for Inspected Return)

MCC Processing Cycle — The cycle when the Martinsburg Computing Center posts returns processed by campuses, selects returns, and creates tapes to print examination assemblies and reports. The cycle is expressed by a six digit code; the first four digits, the processing year and the last two digits, the processing week in that year.

Missing Returns — See IRM 4.4.20, Missing Returns and Error Account.

NAICS Code - The North American Industry Classification Code. Valid for tax periods 199812 and subsequent. See: http://psp.web.irs.gov for a NAICS look up chart. Valid for MFT’s 02, 06, and 30. Input in Item 19 on the Form 5344 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>" (L25-P26-34/P2-L6)

Name Control (NM-CTRL) — For individuals, it is the first 4 letters of the taxpayer’s last name. For businesses, it is the first 4 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. See Document 7071, Name Control for more information. (ALL–L1/ )

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. (P1– L19)

Net Rate Amount - The amount of overpayment or underpayment that the net rate applies. Item 52 on the Form 5344. See IRM 4.4.12, Examined Closings.

Net Rate MFT/Tax Period - The MFT and tax period for the return for the net rate adjustment. Item 51 on the Form 5344. See IRM 4.4.12, Examined Closings.

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, Examined Closings. (P2-L20))

NOL Indicator (NOL-IND) — Form 5344, Item 45. See IRM 4.4.12, Examined Closings. (P2-L20)

Non-Examined — Accepting a tax return as filed during the initial screening or classification. CC AMSOC is used to close the return off the AIMS system. See IRM 4.4.21, Non-Examined Closings.

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. As project codes are added or removed from the non-filer program monthly, the non-filer project codes are no longer listed in this IRM.

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. 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 of 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. NMF AIMS control is established by input of Form 5354, Examination Request Non-Master file. (L2–E2/ See Exhibit 4.4.1-20)

Non-Petitioning Spouse — See IRM 4.14, Statutory Notices of Deficiency IRM.

Non-Taxable Return —Activity Codes 224, 287-290, 480-483, 489 and 992 are categorized as non-taxable returns.

Offers in Compromise — Collection has jurisdiction over offers based on " doubt as to collectibility." and Examination generally has jurisdiction over offers based on doubt as to liability. Exceptions are that Collection has jurisdiction over Trust Fund Recovery Penalty offers, even when based on doubt as to liability, and the campus has jurisdiction over some penalties.
A TC 480 indicates that there is an offer-in-compromise pending. AIMS does not display this indicator on the Form 5546, only on Line 7 of the AMDISA. An examiner must review the AMDISA or Master File to determine whether an OIC has been filed.
A TC 780 indicates that there is an accepted offer-in-compromise. AIMS will block the input of an assessment if there is a TC 780 posted to Master File.
Following are special rules that apply when processing OIC cases.

AIMS Control:

OIC cases are usually received in the area office if the liability of the tax is an issue.

If the return is:	Then:
Requested for review but not examined	Use Source Code 45 and Disposal Code 45
Requested for review and subsequently examined	Change Source Code to 73 and use applicable Disposal Code to close
Not requested but copy is used and examined	Use Source Code 73 and applicable disposal code to close
Not requested	Do not control on AIMS unless examined

Time Charge: Charge all time spent in reviewing the offer and preparing the Rejection or Withdrawal Memorandum to Activity Code 720.
Charge all time spent in examining books and records and/or preparing report as direct time on case
AIMS Statute Date: Update the offer case (where the normal statute has expired) to "AA" .

Opening Creation Date (OPNG-CRTN-DT) — For skeletal records, it represents the date the AM424 was input. When a skeletal record becomes a full record, the date is reset to the date that AIMS received the opening record. For full records, it’s the date the full record was put on AIMS. (P1–L3)

Operation Joint Endeavor — See Exhibit 4.4.1-14,Combat Zone Procedures.

Partial Agreement Indicator (PARTIAL-AGRMT-IND) — A "1" indicates that the CC AMCLSF was successfully input. (P1–L9)

Partnership Control System (PCS) — A real-time system that establishes, links, and controls flow-through returns and their investors. It interfaces with AIMS, Master File and the Centralized Authorization File. PCS identifies returns subject to TEFRA examination procedures; controls TEFRA and non-TEFRA statutes; generates required statutory correspondence for TEFRA investors including the Notice of Beginning of an Administrative Proceeding, 60-Day Letter, schedule of adjustment, FPAA/FSAA, and Appeals settlement correspondence.

Partnership Investor Control File Code (PICF-CD) — Codes used on the PCS system to identify the type of case. (L35–E65a/P1–L14)

0	=	No Partnership Investor Control File data
1	=	TEFRA key case record
2	=	non-TEFRA key case record
5	=	investor with at least one open TEFRA key case linkage
6	=	investor with at least one open non-TEFRA key case linkage but no open TEFRA key case linkage
7	=	investor with at least one closed TEFRA key case linkage but no open linkage
8	=	investor with at least one closed non-TEFRA key case linkage but no closed TEFRA key case linkage nor open linkage
9	=	to correct erroneously assigned PICF codes to key cases and investors

Payment Codes — A one digit code required to be entered in Item 411 of the Form 5344 for all examined closures (except EGC 58XX) . It’s used to monitor the number of cases in which examination has secured a payment and whether the payment resulted in the account being full paid, full paid due to an offset, or part paid. See IRM 4.4.12, Examined Closures (P2–L18)

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

Penalties — See LEM 20.1, Penalty Handbook

Penalty Reason Code - a two digit number ranging from 21-46 and a required entry if penalties are being abated. The item is included on the TC 3XX transaction being sent to Master File; it is not retained on the AIMS data base. See IRM 20.1, Penalty Handbook and IRM 4.4.12, Examined Closings, Surveyed Claims, and Partial Assessments.

Post of Duty (POD) — A code assigned to each return determined by the taxpayer’s ZIP code used to assign returns to the appropriate area for examination. See POD/ZIP code tool on the PSP web site: http://psp.web.irs.gov. This code can be changed on open cases by single or batch input using Form 5348, Examination Update (CC AMSTU) . If the case if closed, a single input correction can be requested using Form 5349, Examination Correction Request (CC AMAXU) . (L22–E33/P1– L10)

Posting Delay Code — Item 43 on Form 5344. Used when multiple adjustments are required on an account and some must post in later cycles than others. Will allow systemic cycling for the number of weeks entered (1–6 are valid)

Potentially Dangerous Taxpayer (PDT) — An indicator to alert employees to the fact that a taxpayer has been designated as potentially dangerous. Each area office should designate a colored folder to use for PDT cases to alert employees so necessary precautions can be taken. (L3–E60/ALL–L1)

Power of Attorney (POA) — A taxpayer may designate a representative to handle their tax matter. If there is a power of attorney present the CAF indicator will be displayed on an AMDISA. (P1–L17)

Prepayment Credit — A credit that is not reflected at Master File until the return is filed. For example, withholding and earned income credit is not reflected at Master File until the taxpayer files the return.

Primary Business Code (PBC) — A three digit field that identifies the Area/Industry Office. See "AIMS Assignee Code" . (L14–E21/P1–L10)

Principle Business Activity Code (PBA) — See Principle Industry Code

Principle Industry Code (PIA) — A three digit code to provide industry title and definitions for use on the appropriate returns. They are based on the Standard Industrial Classification System authorized in an attempt to classify enterprises and establishments by type of activity in which engaged. This code is entered by the taxpayer on the appropriate form at the time of original filing. The taxpayer enters the codes on the Form 1040, Schedule C and F; Form 1065; or Form 1120/1120S. This field can be corrected on AIMS using CC AMAXU. Master File cannot be corrected at this time but the programmers are working on this change. Will be replaced with a 6 digit NAICS (North American Industry Classification System) Code for tax periods 9812 and subsequent. (L25–E39/P2–L6)

Prior Examination Results — If Master File has a record of a prior examination action, a record of the most recent tax period will appear in Item 27 and the next most recent in Item 28 of the Form 5546. Items displayed are month and year of tax period, disposal code, and the amount of examination results. A minus sign indicates an overassessment. If there is no record at Master File of a prior examination, the message, "NO PRIOR EXAMINATION," will appear. (L19,20–E27, 28)

Prior Update Code (PR-UPDT-CD) — Prior program that modified the record. See Update Code for the list. (P1–L16)

Priority Codes — Codes 1, 2, 3, 4, 5, 8 and 9 are valid for AIMS. Priority code 2 or 3 is required for all closings without an original return if the Disposal Code is 01 or 02. The AIMS priority codes are not the same as Doc Code 54 priority codes. See Document 6209 for Doc Code 54 priority codes. See IRM 4.4.12, Examined Closings, for explanation of Doc Code 47 Priority Codes.

Processing Campus Code (PCC) —A 3 digit number indicating that the case is in one of the 3 Centralized Case Processing Offices if the Status Code is 51-59. This code is set when a case is updated to Status Code 51 if the prior status code is not 5X. This code will remain on the data base when a case is updated out of Status Code 5X but will be reset when the status code is updated back to Status Code 51. If the Status Code is 51-59, some AIMS reports/tables will generate based at the PCC rather than at the area office or campus that serves the area office. The PCC will automatically be set to 29 if the PBC on the case being updated to Status Code 51 is 3XX . The PCC will automatically be set to 49 if the PBC on the case being updated to Status Code 51 is 201, 202, 204,205, 207-216. The PCC will automatically be set to 17 if the PBC on the case being updated to Status Code 51 is 203 or 206 or an SBC of 85500 or 87500. Once a case is in Status Code 51 with a PCC, the case can be updated to another PCC.

Project Code — A 3 (expanded to 4 digits 10-01-2004) number indicating that a case belongs to a special program. Since each case is identified by the assigned code, project cases can be monitored while in inventory. Project codes also produce AIMS reports that measure, for a given project the total number of returns, examination time, results, etc. Project Codes 101-104, 106, 107, 109, 110, 113, 114, 116, 118 121, 122, 205, 209, 210, 225 and 401 are not valid for tax periods after 199012. Local definition project codes will be zeroed out when transferring from one area to another. For LMSB cases, the project codes will be zeroed out when transferring from 3XX to a non-3XX PBC. For a complete list of valid project codes see: http://psp.web.irs.gov/docs/ProjectCodes.doc. (L23–E34/P1–L14)

Push Code — A 3 digit code (010, 019, 020, 021, 023–041, 049, 121/BMF) used to place a return that has not yet been filed under AIMS control (including substitute for returns and delinquent returns secured by examination). If a push code is not used and a requisition is input for a return that has not been filed, the account will reject when a match is attempted at Master File because no TC 150 is present for that account. By using a push code, the computer will not reject the account but will continue to attempt to match the account to master file until either a TC 150 posts or a given length of time passes. All push codes remain on the AIMS data base for 26 months after the input of the request (except 010 = 90 days) unless deleted or replaced by a full record. A listing of all accounts with push codes (skeletal records) is generated quarterly. Records that have push codes other than 020, 021, 037, 039 and 041 cannot be deleted. They must remain on the data base for 26 months at which time they will automatically be deleted. If EGC = 1000 or 2000, Push Code must be 024-040. (L23–E34/P1–L14/Exhibit 4.4.1–22)

Record Type Code — A two digit code used to indicate the type of AIMS record.

	F0 = Full Account
	F1 = TC424 Skeletal Record
	F2 = Residual Transfer Record (Obsoleted Jan. 2004)
	F4 = TIN Change Record
	F5 = Large Case Related Record (Obsoleted)
	F6 = Record Retention Agreement Record (Obsoleted Jan. 2004)

Record Retention Agreement Record (F6 Record)— OBSOLETED JAN. 2004. Established on AIMS using CC AM424R and deleted using CC AM424E. (L15–E21a/Summary Screen)

Reference Returns — When a return is needed for reference or information purposes and an RTF print is not sufficient, it will be requisitioned using Source Code 45. See Exhibit 4.4.1-23for Reference Return Procedures.

Refund Statute Expiration Date (RSED) — See IRM 25.6.23, Examination Process - Assessment Statute of Limitations Controls and 4.4.9, Delinquent and Substitute for Return Processing.

Refile DLN — A DLN is assigned to a case after examination or adjustment action. The return is located in the files under this new DLN. This number can be researched by requesting a transcript of the account. "X" after the DLN indicates that it is a refile DLN. Cases closing with a BRTVU/RTVUE print (Blocking Series 2XX), will not receive a refile DLN. See Exhibit 4.4.1-11.

Refund to Related Taxpayers — See IRM 4.4.3, Adjustments-Miscellaneous.

Related Return Section — Information collected on all returns (excluding EGC 58XX) to analyze the productivity of examinations of related returns. See IRM 4.4.12, Examined Closing. (P2–L16,17)

Report Extraction Code (RPT-EX-CD) — Used to identify how the case is to be extracted for AIMS reports. When CC AMAXU/AMCLSU is input, it resets the reports extraction code so that the corrected record is re-extracted for AIMS reports. (P2– L9)

0	=	Extract record/original closure or reclosure (Status Code greater than 79)
1	=	Record previously extracted for Exam reports
2	=	A correction (CC AMAXUE/AMCLSU) has been made to a record already extracted for Exam. Record will be re-extracted during next extraction cycle but the initial extraction cycle will not change.
3	=	Delete record if closed in same fiscal year or establish a history record for netting purposes/record backed down (CC AMSTUB/R) to an Exam inventory status
4	=	Record previously extracted for Appeals reports
5	=	A correction (CC AMAXUA/AMCLSU) has been made to a record previously extracted for Appeals
6	=	A correction (CC AMAXUE/AMCLSU) has been made to a record previously extracted for Examination and Appeals

Report Extraction Cycle (RPT-EX-CYC) — Month/Year of closing (original or reclosure) . Does not get updated when a CC AMAXU/AMCLSU is input. Data bases are aged based on the report extraction cycle. (P2–L9)

Residual Transfer Records (F2 Record) — Due to the centralization of the AIMS data base in January 2004, there are no longer residual transfer records. Transfers take place immediately and a residual record is not created.

Retention Register — A microfilm tape of accounts removed from Master File due to inactivity in the account. The Master File has a limited capacity, thus, accounts that are unlikely to be needed again are removed to a less accessible file. The basic criteria for removal of a module to the Retention Register are a zero tax balance, no freeze or unsettled conditions present and no activity for 27 months. Transactions cannot post to the Retention Register therefore, if the account is to be put on AIMS, the module must be brought back to Master File. Check IMFOL/BMFOL to see if CC IMFOLB/BMFOLB (earliest tax period is 1998 at the earliest) can be used to bring account back to active Master File status. See Exhibit 4.4.1-24,Retention Register Reinstatement Procedures, for instructions on bringing accounts back from retention.

Retention Register Indicator (RETN-REG-IND) — Set when a TC 424 rejects due to the account being on retention. 28 days from the opening creation date, it causes the TC 424 to automatically regenerate every two weeks until the case is 3 months old, hoping that the account is being brought back from retention. See Exhibit 4.4.1-24.Retention Register Reinstatement Procedures. If the account still has not been brought back from retention after 3 months, a weekly update report record with condition code 24 will be generated and the record will be aged off of the AIMS data base. (P1–L8/Exhibit 4.4.1–24)

Return Condition Code — (Also knows as Computer Condition Code) These codes are assigned by tax examiners or are computer generated at the time a return is filed. Presence of these codes initiates action as explained in Document 6209, ADP and IDRS Information.

Return Posting Year (RET-PSTNG-YR) — The year a return originally posted to Master File. (P1–L16)

Return Requisition Indicator — Indicates whether the return, charge-out and labels were requested when the AM424/AMSTU was input. (P1–L8)

If:	Then input:
return, F5546 and labels are needed	blank
no-return is needed but you want F5546 & labels	1
no-return, no–F5546 and no-labels are needed	3

Return Received Date (RET-RCVD-DT) — For timely filed returns it is the due date of the return. Example: Form 1040 due April 15 will be displayed as April 15 of the appropriate year even if the return was filed before the due date. For late filed returns it is the received date stamped on the return. For SFR cases it is the date the examiner entered on the SFR 1040. (P1–L16)

Revenue Base Protection — If a taxpayer files a claim for refund, Examination gets credit on the Exam tables by entering the amount of the claim, the time spent on the claim and the type of claim. See the Revenue Base Protection section in IRM 4.4.12, Examined Closing.

Schedule H, Household Employment Taxes — See IRM 4.4.10.

Secondary Business Code (SBC) — See "AIMS Assignee Code" (P1-L10).

Self-Employment Tax Rates — See Document 6209

Short Closing — Another term for the non-examined closing of a return via CC AMSOC. See IRM 4.4.21, Non-examined Closings.

Skeletal Accounts (F1 Records) — AIMS creates a skeletal record when a CC AM424 is input, showing the requisition and limited taxpayer information. Once the request goes to Master File and is matched, Master File sends an opening record to AIMS and the account becomes fully established. Once fully established, AIMS sends a TC 420 back to Master File. Only the EGC and activity code can be updated on a skeletal account using CC AMAXU. All elements, except the statute date, can be updated using CC AMSTU. A special listing of skeletal accounts is generated quarterly. Also refer to the Aging Chapter for information on how long a skeletal account remains on AIMS.

Social Security Number — The nine digit account number with a format, XXX–XX–XXXX, used to identify individual taxpayers. It is used on the Individual Master File.

Social Security Tax Rates (FICA and SE) — See Document 6209

Sort Codes — A two character field used to sort output of Forms 5546. (L16–E25a/ See Exhibit 4.4.1-25.)

Sort Keys — A three character field used to sort Forms 5546 and labels. (L16–25/ See Exhibit 4.4.1-26.)

Source Code — A 2 digit code used to indicate the source of the examination. CC AMAXU can be used to correct a source code. See 4.4.34, Update/Correcting. (L15–E22/P1–L4/ See Exhibit 4.4.1-27)

Special Estimated Tax (SET) Payment Program — Section 6077(a) of the Technical and Miscellaneous Introduction Revenue Act of 1988 (TAMRA), added Code Section 847, Special Estimated Tax Payments, effective for tax years beginning after December 31, 1987. Section 847(2) requires certain insurance companies to make a special estimated tax payment in an amount equal to the tax benefit derived from the additional deduction permitted under Section 847. Section 847(3) requires the companies that are allowed the additional deduction to establish a special loss discount account.
Form 1120PC filers will claim the credit on a specific line as designated on the tax form. Other 1120 filers electing the provisions under this section may write on top of the form "Section 847" and show the amount of the credit. Estimated tax payments may also be received for this credit.
Procedures — As MF is not programmed to accept the special estimated tax payments from these taxpayers and cannot handle the disposition of the payments over the required 15 year period, the NMF Accounting function maintains and monitors these payments through the NMF 4610 Account, Unapplied Advance Payments.
When such payments are received, the Form 3244 will be prepared reflecting "IRC 847 Payment-Apply to NMF 4610 Account." The payment posting voucher will be sent to the Accounting function by the operation that handles payment processing. If it is determined that an IRC 847 special estimated tax payment has posted to MF, transfer the payment to the NMF 4610 Account via Form 3809.
The Accounting function will handle the transfer of the special estimated tax payments from NMF to MF when such payments must be used by the taxpayer to offset additional tax in accordance with the requirements of Section 847.

Special Handling Message Codes 042–048 — (Item 9, Form 5345 or Item 21, Form 5354) Is treated in the same manner as a push code except, it generates processing instructions on Form 5546. These codes are used in the campus in the association of requests for multi-year case files before delivery to examiners and also to indicate that the attached return requires special handling. These codes are specified by the Chief, Campus Classification. (L23–E34)

Special Messages — Special messages are generated as a result of certain conditions, See Exhibit 4.4.1-28., Special Messages on Form 5546. These messages are computer generated on the Form 5546 to assist the Files personnel in the campuses in the routing of the returns. (L11–E16)

Special Return — A return that contains one or more of the identifiable features listed in Part IV of the IRM. These returns must be delivered for screening or classification regardless of their DIF Score. In most cases the Audit Code is what identifies the case as a special return.

Spousal Change Indicator — Set when there has been a change in spouses to ensure both taxpayers on a joint return receive all notices, correspondence, etc. (P1–L9)

Spousal IRA Code (Spouse-IRA-CD) — Indicates the type of IRA account as indicated on the tax return. (P1–L8)

0	=	Non-joint return has IRA
1	=	Primary spouse in joint return has IRA
2	=	Secondary spouse in joint return has IRA
3	=	Both have IRA plans

State Alpha Codes — When entering a taxpayer’s address, always use the 2-digit alpha state code. ( See Exhibit 4.4.1-29.)

Status Codes — 2 digit code used to identify the location of a return. See Exhibit 4.4.1-30.(L20-E30/P1-L13)

Statute Codes — See IRM 25.6.23.

Statute Extraction Indicator (Statute-X-Tractn-IND) — "1" means that the record has been updated at some point in time (P1–L9)

Statutory Notice of Deficiency (SNOD) — Also known as 90-Day Letters. See IRM 4.14 Statutory Notice Of Deficiency.

Substitute for Return (SFR) — A procedure by which examination is able to establish an account by posting a TC 150 when the taxpayer refuses or is unable to file. See IRM 4.4.9, Delinquent and Substitute for Return Processing for more information. Filing Requirement – SFR will unpost if not consistent with MFT input or zero.
For IMF returns, an SFR can be identified by a TC 150 with a DLN of XX-210-XXX-(000-299)-XX-X or XX-210-888-000-XX-X for computer generated SFR’s using AM424 with Push Code 036.
For BMF returns, an SFR can be identified by the presence of CCC4 or a DLN XX999-999-999-XX-X for computer generated SFR’s using AM424 with Push Code 036. The MFT’s that are valid with the computer generated TC 150 are: 01, 02, 03, 04, 05, 06, 07, 10, 11, 12, 16, 33, 51, 52, 58, 60, 63, 64, 77 and 78.

Suspense Code (SUSP-CD) — One digit computer generated code used to identify returns that are established on AIMS in status codes 30, 32, 34, 36, 38 or 41. Suspense Code 1 is when a case is opened in a suspense status code (AM424) . Suspense Code 2 is when a case is updated (CC AMSTU) to a suspense status code. (P1–L7)

Tax Agency Disclosure Codes — See IRM 4.4.28, Revenue Agent’s Reports (RAR’s) Sent to States.

Tax Class — The third digit on the DLN that identifies the type or return or document that was filed or processed. All IMF returns and documents have a tax class of "2" . See Doc 6209 for complete list.

Tax Period — The period of time for which a return is filed. A six digit code is used to indicate the end of the tax period for a given return. (The first four digits represent the year and the second two digits represent the month) For example, a tax period that end March 30, 2004 would be shown as 200403. For the establishment of Estate tax returns, the tax period is 000000. (PALL–L1)

Taxpayer Identification Number (TIN) — A more general name for the nine digit number used to identify a taxpayer. The TIN can be either an EIN or SSN. (PALLl–L1/ See Exhibit 4.4.1-31)

TC 150 Creation Date (TC150-CRTN-DT) — Renamed "Return Received Date " . (P1/L16)

TC 29X Indicator — IMF only. Effective 1/1/2005, IMF will set a new indicator called the TC 29X Indicator and will send this indicator to AIMS on opening and update records if there is a TC 29X posted at Master File that would cause the TC 300 with a TC 764 to unpost UPC 180 2. AMCLS will block the closure if a CREF 764 is input and the indicator is set unless a Priority Code (#9) of 1 or 8 is input. A new error message: "TC-29X-IND PRESENT, CLOSURE BLOCKED TO PREVENT UPC 180 2" will be displayed. "29X" will be displayed on AMDIS within the MF-TC field on Screen-1/Line-7/Positions 23-53 if the indicator is present. (P1-L7)

TC 300 Indicator (TC300-IND) — Indicates that an audit assessment has been successfully input through CC AMCLS. (P1–L9)

1	=	IMF/BMF assessment
2	=	IRAF assessment made against primary SSN
3	=	IRAF assessment made against secondary SSN
4	=	IRAF assessment made against both SSN’s
5	=	Indicates that the TC 300 indicator has been reset using CC AMAXU which causes the case to appear on the Non-Assessed Closures Listing.
6	=	Indicates that the TC 300 indicator has been reset using CC AMSTUB (case returned to Examination from Appeals) or CC AMSTUR (a Status Code 90 case being reopened by Examination)

TC 424 Code — Identifies whether a case was opened on AIMS using AM424. (P1–L17)

0	=	Record not established using CC AM424.
1	=	AM424 with Source Code 60/EGC 1000/2000
2	=	AM424 record
3	=	AM424 with Source Code 60/EGC 1000/2000 replaced with AM424 record.
4	=	AM424A record
5	=	TSLOD opening

Technique Code — See Examination Technique Code.

TIN Change Record (F4) — Created when a data base is transferred to a different TIN. Remains on the data base for 26 months and cannot be deleted. (Summary Screen)

TIN-Type — See File Source.

Tracking Code — A four digit code used to identify specific categories of returns. (P1- L14)

Transaction Code — Three digit code used to identify actions being taken to a taxpayer’s account. See Doc. 6209 for a complete list and definitions of these codes. See "Master File TC" for a list of MF TC’s that are sent to the AIMS base.

Transfer Date — See AMSOC Transfer Date.

Transferee/Transferor Assessment — See IRM 4.4.17, Jeopardy/Termination /Transferee/Transferor Assessment.

Unagreed Amount (UNAGREED-AMT) — The unagreed amount of tax and penalties that are being appealed/petitioned. This amount is from Item 18 on Form 5344, Examination Closing Record. If Taxpayer appeals the disallowed claim, Item 18 must be $1. If an assessment was made then the taxpayer petitions tax court, Item 18 must be $1. (P2–L6)

Update Code (UPDATE-CD) — This code reflects the last program that modified the record. (P1–L16)

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

Valid Segment — That part of the IMF containing SSN and name combinations that match the DM1 tape from Social Security Administration.

Verified Assessment Code (VER-ASSMT-CD) — Used to indicate whether the case has been reported on the Unverified Assessment List in a prior month. Part of TIF–80. (P1-L15)

0	=	Not extracted for UAL
1	=	CC AMAXU 90–1 input (Causes record to age even though there may be an unresolved pending transaction on the TIF).
2	=	Extracted for UAL (Causes "repeat " indicator to appear on UAL).

Whipsaw Indicator (WHIPSAW-IND) — An alpha indicator (K = key case, R = related case) input from Item 401 on Form 5344 which identifies records in which multiple taxpayers are assessed for the same liability. When the "K" is present the return and the Exam results are included in the AIMS tables. When the "R" is present, the return is counted on the AIMS tables but the Exam results are not. Table 16 is a listing of all cases that have a whipsaw indicator present. (P2–L9)

The aging of AIMS data bases occurs during the weekend of the report extraction. The dates of the report extraction which are referred to as cycles, can be found in Document 6036, Examination Reporting System Codes Booklet, and Document 6209, ADP and IDRS Information.

Examined Closings

If the case is a:	then, using the monthly report extraction cycle, it will age off of AIMS after the:
CIC Case (Aging Reason Code 04/Large Case Condition Code of 1.		14th cycle
DC 10, 13 or 34		14th cycle
EGC 1XXX with Exam Results of + or - $50,000		14th cycle
EGC 2XXX with Exam Results of + or - $ 5,000		14th cycle
EGC 5XXX with Exam Results of + or - $ 1,000		14th cycle
All other examined closing that do not meet the criteria above.		3rd cycle

Non-examined Closings

If the disposal code is:	then, using the monthly report extraction cycle, it will age off of AIMS after the:
20–29		1st cycle
31-33, 35-99		2nd cycle
34	Use Examined Closures Chart

Non-Master File (NMF) Closings

NMF closures input after 3/27/2004 will never age. AIMS is the only source of identifying the DLN on NMF returns. The DLN is needed to retrieve a closed NMF file.

Skeletal Records/TC 424 Records/F1 Records

Type of Record		Using the Opening-Creation Date, age the weekend after the:
TC 424 Rejects		Record appears on the TC 424 Reject Register
Push Code 010		90th Day
No Push Code and no full base		90th Day
If TC 424 unposts with a UPC 1830 for IMF and 3332 for BMF		90th Day
Any other Push Code and no full base		780th Day (26 months)

Following are nationally defined EGC’s. These EGC’s must only be used for cases that meet the definitions below

Entering 042-048 in the Push Code field on the AIMS establishment, will cause the message "Special Handling Message 042-048" to appear on the Form 5546. If these codes are used, the PSP must keep track of the definition of each Special Handling Message.

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

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

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

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

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

"NO RTN REQSD FLOW THROUGH NOTIFICATION" (generated due to Code C) — is generated when PCS Forms 8340 and 8341 are used to link an investor to a key case. Associate this charge-out with the key case (shown in Item 48, Partnership Data) using the employee group code in Item 29 on the charge-out. This charge-out. notifies the key case examiner that the investor (Item 10 on charge-out.) has been linked to the key case. The location of the investor return is shown in Item 48 under Partner AO and EGC. This charge-out. used to be called the Partnership Acknowledgment. The controlling AO belongs to the campus. The PICF is a 1, 2, 3, or 4. There is partnership data on the opening coming from Master File. Also known as the partnership Acknowledgment. record.

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

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

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

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