- 4.4.26.1 Overview
- 4.4.26.2 Reopening Records
- 4.4.26.3 Forms Used
- 4.4.26.4 Reopening Restrictions
- 4.4.26.5 Impact on Exam Tables
- 4.4.26.6 Reclosing Reopened Cases
- 4.4.26.7 Reinputting Form 5344 after CC TERUP/QRANC
-
This chapter explains how to reopen/reclose cases that have been previously closed and the impact these actions have on the AIMS tables.
-
This chapter also covers reinputting Form 5344 after a CC TERUP or QRANC was input.
-
Examination records that were closed (Status Code 90), but still on AIMS, can be reopened using CC AMSTUR. Examination records that were closed to Appeals (Status Code 8X), can be returned to Examination from Appeals using CC AMSTUB.
-
Input of the CC AMSTUR, generates a TC 420 to Master File. It does not generate a request for the return. See IRM 4.4.26.2.4.
-
When a case is reopened, the Exam Results are deleted from the AIMS tables. If the case is reopened in a subsequent year, since the results cannot be deleted, the results will be netted when the case is reclosed.
-
When a case is returned from Appeals, (even if the case has been transferred to another Appeals Office), the data base will automatically revert back to the Exam office that closed the case to allow for the record to be deleted from the ORIGINAL closing office's AIMS tables. If the case is in an Appeals office that is serviced by another campus, the case will automatically start the transfer process to the closing office's campus the weekend after CC AMSTUB was input.
-
Do not change the Source Code when reopening a case unless the original closure was non-examined.
-
EGC 1XXX and 2XXX, the status code must be 12 or higher.
-
EGC 5XXX, the status code must be 09 or higher.
-
The reopening does not generate a return request.
-
You must request the actual return using CC ESTAB if the return is filed outside of your AIMS campus or CC AMSTU4 if the return is filed at your AIMS campus.
-
Charge-outs and labels are not generated when a return is reopened on AIMS. Use CC AMLAB if labels are needed.
-
The Reopening Indicator will be set when CC AMSTUR is input. It remains set after the case is reclosed.
-
The TC 300 Indicator is a "6" if a case has been reopened.
-
Secure an AMDISA before the AMSTUR is input and attach it to the inside case folder. This helps to ensure the correct amounts are reinput upon final closing.
-
Cycle time is computed from the original Exam Start Cycle until the final closing.
Example:
The original closing had an Exam Start Cycle of 200006. The case was closed in June 2001 making the cycle time one year. The case was reopened 6 months later and reclosed in June 2002. The new cycle time will be 2 years even though the case was in a closed status for 6 months. If the case ages off of the AIMS data base, the case cannot be reopened but must be established as if it was a new opening.
-
Verify that AIMS reflects the correct ASED before reopening the case. If incorrect, update AIMS before the case is reopened using CC AMSTU.
-
Cases in Status Code 90 with a prior Status Code of 8X cannot be reopened. You must wait until the case ages off of AIMS which will occur after the third report extraction cycle after the case was closed by Appeals.
-
The form to be used depends on whether the case is being returned from Appeals or from Status Code 90.
-
Form 5568, Appeals Update is used by Appeals to request a Command Code AMSTUB be input which updates the status code to an Exam status code of 20 or below.
-
Form 5348, Examination Update is used by Examination to request a Command Code AMSTUR be input which reopens a case that has been closed into Status 90.
-
Restrictions are based on whether the original closing was an examined or non-examined closing.
-
AIMS uses the Report Extraction Code (See IRM 4.4.1-1) to determine when a case can be reopened. If the code indicates that the record has been reversed on the AIMS tables (code is not equal to "1" , then a CC AMSTUR can be input if the current date is at least 21 days from the Status Code 90 date. You can either attempt to input your AMSTUR’s each month right after the AIMS cut off in which case you will get a reject message if the criteria has not been met, or you can pull AMDISA’s, see if the Report Extraction code is not equal to "1" . If it is a "1" you will have to wait 40 days from the Status Code 90 date, if it is NOT a 1, you can input the AMSTUR.
-
The TC 30X input for the prior closure must not be pending or unpostable.
-
Returns reopened in employee group code 1XXX or 2XXX must be reopened in a status code greater than 11. Returns reopened in employee group code 5XXX must be reopened in a status code greater than 08.
-
Reopening affects the accomplishments tables of the Closing Primary Business Code Office. How the tables are affected depends on whether the return was reopened/returned from Appeals in the same fiscal year or subsequent fiscal year.
-
If a case is reopened in the same fiscal year (this includes the extended fiscal year which ends after the November report extraction cycle) in which it was closed into either status code 8X or 90, the results of the closure are totally eliminated from the Closing Primary Business Code Office's accomplishment tables and the case is added back into the inventory tables.
-
The only information retained on AIMS from the original closure is the Examination Time, Cumulative Assessment Amount and Manual Assessment Amount.
-
If the case is reopened after the end of the extended fiscal year of the original closing, the AIMS information cannot be deleted from the AIMS tables since the tables have been finalized. To prevent Examination from receiving duplicate results, the prior AIMS information is stored on the history file which the computer uses to NET the figures when the reopened case is subsequently reclosed. This is why it is extremely important to enter the totals for both closings on the Form 5344.
-
Reopening in the same fiscal year or subsequent fiscal year has no bearing on how the case should be reclosed.
-
If you reopened the case the same month as the original closure, you can immediately reclose the case.
-
If you reopened the case anytime after the original closure, you must wait until at least the next month before you can reclose the case. This is to allow the original closure to be removed from the Exam tables.
-
Form 5344 is used to reclose all records since all returns once reopened must be reclosed using Command Code AMCLSE. The Forms 5344 must be prepared using normal procedures as though the previous closing had not been done with the following exceptions:
-
The cumulative amounts of ALL Form 5344 entries, excluding Items 12, 15 and 35, must be reinput.
-
Because CC AMSTUB/R does not reverse Items 12 and/or 15 from the original closing, the Exam Cumulative Assessment Amount is retained on the AIMS data base when a case is reopened. Therefore, only additional adjustments should be entered in Item 12 and/or Item 15 of the Form 5344.
-
If the reclosing results in: then enter the: no change from original closing original disposal code a change from original closing use new disposal code based on new closure abatement in full use DC 12 and enter $1 in Item 35 or, process the full abatement using CC AMCLSF, then enter the AMCLSE using a no-change DC. a closure to Appeals, if the tax was assessed and Exam is not abating the assessment, use DC 07, 11 or 12 and enter $1 in Item 18. Note:
On Audit Reconsideration cases, only use the original disposal code if there is no change to the original determination.
-
The total time from both closings must be entered in this field. The computer will net the amount entered in Item 23 and/or Item 28 with the amount that is on the data base from the prior closure and the correct amount will be reflected on the Examination tables. Because of the automatic netting, the computer will require the amount entered in Item 28 to be equal or greater than the time entered on the original closing. The computer will also prevent a correction to the time field on the data base before the case is closed.
-
The Exam Adjustment Amount is not retained on the AIMS data base. Re-enter the amount from the original closure.
-
The manual assessment amount IS retained on the AIMS data base. If additional manual assessments were made after the case was reopened, reenter Item 35 with the total of all TC 30X adjustments. Even though you may be reversing the manual assessment by inputting a TC 301, you still must enter the manual assessment or you end up with negative results rather than zero results.
-
The Delinquent Return Amount is not retained on the AIMS data base. Re-enter the amount from the original closure plus additional amounts if applicable.
-
How the reclosure affects the tables depends on whether the reopening was is the same fiscal year of the prior closing or a subsequent fiscal year.
-
Since the original closure was totally eliminated from the AIMS accomplishment tables, all the results from the reclosure will be sent to the accomplishment tables.
-
How the reclosure affects the tables depends on whether the total examination results of the subsequent closure are more or less than the prior Fiscal Years closure.
-
Example with Additional Dollars
FY 2000 closure = $10,000 and 10 hours FY 2001 closure = $ 4,000 and 5 hours Total = $14,000 and 15 hours The computer will NET the FY 2001 closure against the FY 2000 history file resulting in the FY 2001 table reflecting only $4,000 and 5 hours since credit was already received for the $10,000 and 10 hours in the FY 2000 tables.
-
Example with Less Dollars
FY 96 closure = $10,000 and 10 hours FY 97 closure = – 4,000 and 5 hours -
Since we cannot reduce the FY 96 tables after November, and we do not back out prior year results from current year figures, an amount of $0 and 5 hours would appear on the FY 97 table.
-
The procedures to follow when reinputting the assessment, depends on whether the original input was a final closure (CC AMCLSE) or partial assessment (AMCLSF).
-
Since the case is in Status Code 8X/90, the following steps are required in order to reinput a long closure ( CC AMCLSE) that was deleted by a CC TERUP/QRANC.
-
Reset the TC 300 Indicator to a " 5" using CC AMAXU.
-
Reinput the Form 5344 using CC AMCLSU-L.
-
If the AMCLSU is not input the same week that the TC 300 Indicator was set to a "5" , the record will appear on the Non-Assessed Closures Listing. See IRM 4.4.27, Reports Chapter.
-
-
The computer must remove the amount that was "torn-up" from the Cumulative Assessment Amount field (which is one of the components that make up the Exam Results). This is done automatically when CC AMCLSU-L is input. The computer deletes the amount that appears in the "Last Amt Put in Cum" field from the Cumulative Assessment Amount field and replaces it with the new amounts reinput.
-
The following steps are required in order to reinput a partial assessment that was deleted by a CC TERUP/QRANC .
-
Reinput CC AMCLSFwith amounts necessary to reverse the deleted AMCLSF, IMMEDIATELY FOLLOWED BY CC TERUP OR QRANC. This is necessary to delete the original "torn-up" input from the Cumulative Assessment Amount field.
-
Reinput the corrected CC AMCLSF .
-