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Part 4. Examining Process

Chapter 4. AIMS Processing

Section 20. Missing Returns and Error Accounts

4.4.20  Missing Returns and Error Accounts

4.4.20.1  (02-08-1999)
Introduction

  1. This chapter contains procedures for missing returns and error accounts.

4.4.20.2  (02-08-1999)
Searching for Missing Return

  1. On examination cases in which the original return is missing, every attempt must be made to locate the return if the examination cannot be conducted using a BRTVU/RTVUE print.

  2. If the return is not received within two months from the initial request, a follow-up request should be performed. If there is information on the return charge out or on IDRS controls indicating the return is in another function, contact should be made to that area/employee to see whether the return can be forwarded to Examination.

  3. If the return was received and subsequently lost, special searches must be performed.

4.4.20.2.1  (05-01-2003)
Examination Not Warranted

  1. If the return cannot be located, and it is determined that an examination is not to take place, the account can be approved for closing. Form 10904, Request for Record Deletion from AIMS, must be prepared and all supporting documentation attached and forwarded to the AIMS Coordinator. Instructions are on the reverse side of the form.

  2. Accounts should not be closed without a written request on Form 10904 signed by the requester and the requester's manager. Sufficient documentation must be attached to the Form 10904 to permit the AIMS Coordinator to evaluate the closing request.

  3. A current transcript (TXMODA, IMFOLT, or BMFOLT), AMDISA full display or TC424 Skeletal Record, and/or Form 5546 is required for all requests to delete the AIMS record. If a follow-up request for the return was input, appropriate documentation should also be attached.

  4. The AIMS Coordinator will review the missing return research and advise management of any potential statute problems.

  5. If the AIMS Coordinator determines that the group/function has taken all appropriate actions, the AIMS Coordinator should approve Form 10904 and forward it to the Field Territory Manager or designee. Approval is required by the Field Territory Manager or designee unless Form 5546 indicates the return was never received. Facsimile approval is not acceptable.

  6. If the AIMS Coordinator determines that the group/function has not taken the appropriate research actions, Form 10904 will be returned to the requester with the additional actions to be taken notated on the form.

  7. Approved Forms 10904 should be forwarded to the terminal input area for closure. Unless area instructions provide otherwise, the forms will be retained, in searchable order, by the AIMS Coordinator or in the Case Processing Support function for one year following terminal input.

4.4.20.2.2  (02-08-1999)
Examination Warranted or Already in Progress

  1. If it is determined that an examination is warranted or was already in progress, and if all attempts to locate the return are unsuccessful, and a BRTVU/RTVUE print is not sufficient, contact with the taxpayer should be made to secure the necessary information in order to complete the examination. This could be a copy of the return, claim, examination report, etc.

  2. If the original return was received and subsequently lost, or if the return was examined and the casefile cannot be located, the following procedures will be used to reconstruct the casefile when a copy cannot be secured from the taxpayer:

    1. The examining function will prepare a "DUMMY" return and annotate at the top of the return, " ORIGINAL DESTROYED/MISSING/LOST."

    2. The file must include documentation to support the preparation of the "DUMMY" return, specifically information on the efforts made to locate the missing/lost return.

    3. The file must also contain a transcript of the account, a copy of the examination report, and a current AIMS print.

4.4.20.3  (02-08-1999)
Error Accounts on AIMS/ERCS

  1. An account would be considered an erroneous opening if, for example, the wrong year was opened on ERCS/AIMS, or incorrect taxpayer information was entered (i.e., the SSN used was for a taxpayer other than the one we wish to examine).

  2. When requesting the ERCS/AIMS controls be closed as an error opening, a detailed explanation and/or sufficient documentation should be provided to the AIMS Coordinator on Form 10904 to explain why the account should be considered as an erroneous opening. State whether the records needs to be removed from ERCS and AIMS or just ERCS.

  3. If a return was received as a result of the erroneous opening, it should be refiled under its current DLN, and the AIMS controls closed as an error account. DC 33 does not generate a refile DLN.

  4. Same approvals are required as in IRM 4.4.20.1 above.

4.4.20.4  (05-01-2003)
Form 10904, Request Record Deletion from AIMS

  1. Form 10904 must be completed in full for all cases being closed off of AIMS with Disposal Code 33. After approval, the forms must be retained in the area for 1 year. Annually, the area should analyze the Disposal Code 33 requests to determine whether there is a problem with the number of unlocatable returns. If the number of requests appear to be excessive, changes should be implemented to reduce the number of unlocatable returns.

4.4.20.5  (02-08-1999)
Return Requested by Another Function

  1. These procedures are not appropriate for returns open on AIMS which are requested by, or need to be referred to, another function outside of Examination. See the Transfers Chapter for procedures on transferring returns to another function.


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