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Part 4. Examining Process

Chapter 4. AIMS Processing

Section 21. Non-Examined Closings/Deleting AIMS Records

4.4.21  Non-Examined Closings/Deleting AIMS Records

4.4.21.1  (01-01-2003)
Overview

  1. Procedures on closing surveyed returns with Disposal Codes 20, 21, 22, 25, 31, 32, 35, 36, 38–41 can be found in Text 4.4.21.2 of this chapter.

  2. Procedures on deleting records from the AIMS data base can be found in Text 4.4.21.3 of this chapter.

  3. Procedures on closing surveyed claims with DC 34 can be found in the Examined Closings Chapter

  4. Procedures on closing returns with DC 28 can be found in the Non-Master File Processing Chapter.

  5. Procedures on closing returns with DC 33 can be found in the Missing Return and Error Account Chapter.

  6. Procedures on closing returns with DC 45 can be found in the Introduction Chapter.

  7. Procedures on closing missing returns can be found in the Missing Return and Error Account Chapter.

4.4.21.2  (01-01-2003)
Non-Examined Closings

  1. Procedures on closing surveyed returns with Disposal Codes 20, 21, 22, 25, 31, 32, 35, 36, 38–41.

4.4.21.2.1  (02-08-1999)
Forms to Use

  1. There are three forms that can be used to request a non-examined closing.

    • Form 5351, Examination Non-examined Closings

    • Form 5546, Examination Return Charge-Out

    • Form 10904, Request for Record Deletion from AIMS

4.4.21.2.2  (02-08-1999)
Preparation of Forms

  1. Used as the input document for CC AMSOC.

4.4.21.2.2.1  (02-08-1999)
Form 5351

  1. Only one type of tax (MFT) can be used

  2. Each form can be used to transmit up to 20 closings when the MFT is the same. Additional pages can be attached so that up to 100 closings of the same MFT can be transmitted at the same time.

  3. If more than one page is used, indicate the page number and total number of pages (maximum of five) in the upper right corner of the form.

  4. More than one disposal code may be used

  5. Enter requester’s initials, organization routing symbols, and date.

  6. Attach the "Audit" label of the case being closed.

  7. Enter the two digit disposal code in the lower left of the label below "STATUS" .

4.4.21.2.2.2  (02-08-1999)
Form 5546

  1. Enter the two digit disposal code in the space on the second line of the form that follows the words "Non-examined Disposal Code."

  2. Attach the prepared Form 5546 to the return, or RTVUE/BRTVU/MACS print.

4.4.21.2.2.3  (01-01-2003)
Form 10904

  1. Should only be used for DC’s 28, 29, 33, 35, 36, 38–41.

  2. Attach the prepared Form 10904 to the supporting documentation.

4.4.21.2.3  (02-08-1999)
Disposal Codes

  1. Codes 20, 21, 22, 25, 28, 31, 32, 35, 36, 38–41 are valid.

4.4.21.2.4  (02-08-1999)
Special Rules

  1. Certain situations must be resolved before a data base can be surveyed.

4.4.21.2.4.1  (02-08-1999)
TC 640

  1. Records cannot be surveyed if there is an advance payment (TC 640 on the module until the TC 640 is resolved.

  2. You must determine why the taxpayer made an advance payment of deficiency on a tax period that is being surveyed.

    1. Research IDRS and AMDIS to determine if posting errors, cycling problems or examination errors caused the advance payment to post to an incorrect tax module.

    2. Check the spouse’s SSN for possible incorrect posting of the payment.

    3. Secure the payment document to screen for use of wrong SSN, tax period, or other data that caused the TC 640 to be posted incorrectly.

    4. Contact with the taxpayer may be necessary to determine why the payment was made.

  3. If the TC 640 was used in error, reverse the TC 640 and post the correct transaction.

  4. If the payment posted to the incorrect module, determine correct TIN or tax period and input a credit transfer.

  5. If research indicates that the TC 640 posted correctly and the assessment statute expiration date is imminent, expedite the case to the initiator for determination as to whether a quick assessment should be made.

  6. If research indicates that the TC 640 posted correctly and the assessment statute expiration date is not imminent, reject the case back to the initiator.

4.4.21.2.4.2  (02-08-1999)
Amended Return Freeze

  1. If an original return is received with a duplicate or amended return which has no tax or refund due, and the case is to be surveyed, the TC 976 or 977 freeze code must be released on AIMS.

  2. The input of a TC 290 with a zero amount is required using Form 8485. If the freeze does not release after two cycles, use Command Code AMREQ which will generate a TC 429 on Master File and in turn release an amended return freeze on AIMS.

4.4.21.2.4.3  (02-08-1999)
PCS Linkages

  1. All PCS linkages must be released before the investor return can be surveyed. PICF Codes 5 and 6 prevent the premature closing of the investor return unless all necessary flow-through adjustments from the key case(s) to the investor return have been resolved.

  2. Command Code TSCLS releases the freeze on AIMS to allow input of CC AMSOC. When CC TSCLS is entered, it will automatically check all of the investor’s linkages to see if they have been closed. If all linkages are closed, then CC TSCLS will set the PN-SUM-CLOSED-IND on the partner record and the PICF-CD to a closed status on the PCS and AIMS data bases. When the "Request Completed" message is transmitted to the screen, the operator can proceed to enter the CC AMSOC.

  3. Should all linkages not be properly closed, upon input of the CC TSCLS, the error message "Cannot Close, PCS Control" will be displayed on the screen. Secure a CC TSUMY print, attach it to the closing request and route the case file back to the originator. After the linkage is released, follow the normal survey procedures.

4.4.21.2.4.4  (01-01-2003)
TC 59X

  1. If the disposal code is: Then Master File will generate a:
    36 TC 590 CC 52
    37 TC 594 CC 58
    38 TC 594 CC 59
    39 TC 591 CC 50
    40 TC 593 CC 57
    41 TC 590 CC 53

4.4.21.2.4.5  (01-01-2003)
No Return Secured - Credits on Module

  1. If a return is not secured, leave credits on the module. The credits will be systemically moved to the Unapplied Statute Credits Account after the refund statute expires.

4.4.21.2.5  (01-01-2003)
Managerial Approval

  1. Required for all non-examined closings except DC 20 if EGC is 5XXX.

  2. The manager’s signature and date is entered on Form 5351, 5546, or 10904.

    If the request is from the: then the approval must be from the:
    Examining Officer Group Manager
    Classification Function PSP Support Manager/Classification Section or designee
    Case Processing Support Case Processing Support Manager or designee

4.4.21.2.6  (02-08-1999)
Disposition of Form

  1. In accordance with IRM 1.15.68, Records Control Schedule – Examination — Regional and District Offices:

    If source document is: then the form must be:
    Sent to the service forwarded with the file
    Center for filing (original/facsimile)  
    Maintained in the district (no return) attached to the source documents and destroyed 1 year after terminal input.

4.4.21.3  (02-08-1999)
Deleting AIMS Records

  1. There are times when a record is established on AIMS incorrectly or erroneously and must be deleted. Following are instructions on deleting AIMS records.

4.4.21.3.1  (02-08-1999)
Terminal Restrictions

  1. If you are at an area office terminal, you can only delete records with your AO Code.

  2. If you are at a service center terminal, you can delete any record with an area office code serviced by your center.

  3. Org Code 5XXX records can only be deleted from a service center terminal.

  4. Records with PICF codes cannot be deleted.

4.4.21.3.2  (02-08-1999)
Delete Day of Input

  1. All records can be deleted on the same day they were input.

4.4.21.3.2.1  (02-08-1999)
Limitations

  1. There are limitations on deleting records from AIMS.

4.4.21.3.2.1.1  (02-08-1999)
Master File Records

  1. Only 80 CC AM424D’s can be processed per center per day.

  2. If your office needs to delete more than 20 records using AM424D on the same day of input, contact your Service Center AIMS Coordinator. If other offices also have cases to delete, the Service Center AIMS Coordinator will coordinate all the area’s requests. If more than 80 are input per center per day, they will reject on the end-of-day error run and manual TC 421’s must be input.

4.4.21.3.2.1.2  (02-08-1999)
Non-Master File Records AMNON/AMNOND Request

  1. There is no limit on the number of records that can be deleted on the same day of input using CC AMNOND.

4.4.21.3.2.2  (02-08-1999)
Form to Use

  1. Usually the original input document is used to delete the record and also used to reinput the request correctly.

4.4.21.3.3  (02-08-1999)
After Day of Input

  1. The following rules apply after the day of input.

4.4.21.3.3.1  (01-01-2003)
Records without Push Codes

  1. Skeletal records without push codes that have been on the data base for over 15 days can be deleted. They are called "Hanging TC 424 Records" and usually occur due to a computer problem. They will appear on the TC 424 Overage Report after 30 days.

4.4.21.3.3.1.1  (02-08-1999)
Form to Use

  1. Form 10904 —Include in the remarks section, "Hanging TC 424 Record for over 30 days. AM424D and TC 421 requested. "

4.4.21.3.3.2  (02-08-1999)
Non-Master File Records

  1. There are no restrictions on deleting NMF records.

4.4.21.3.3.3  (02-08-1999)
Records with Push Codes 020, 021, 037 and 039

  1. Records with these push codes, that have been on the data base for over 15 days can be deleted with CC AM424D.

4.4.21.3.3.3.1  (01-01-2003)
Disposal Codes

  1. Use a disposal code if there is a TC 59X at Master File.

  2. The AM424D will generate a TC 421 and TC 59X which will close the Master File controls. Although not required, if a disposal code is not input, and there is a TC 59X at Master File, it will remain open.

  3. Only Non-Examined Disposal Codes 36–41 are valid.

4.4.21.3.3.3.2  (02-08-1999)
Form to Use

  1. Form 10904, Request for Record Deletion from AIMS.

4.4.21.3.4  (01-01-2003)
Managerial Approval

  1. Required for all delete requests.

  2. The manager’s signature and date is entered on the Form 10904.

    If the request is from the: then the approval must be from the:
    Examining Officer Group Manager
    Group PSP Support Manager or Classification Section, or designee
    Classification Function PSP Support Manager or Classification Section, or designee
    Case Processing Support Case Processing Support Manager or designees

4.4.21.3.5  (02-08-1999)
Disposition of Form

  1. This form is categorized as a non-examined closure, in accordance with IRM 1.15.68, Records Control Schedule–Examination— Regional and District Offices, destroy 1 year after terminal input.

4.4.21.3.6  (02-08-1999)
Exceptions to Deletions

  1. You cannot delete the following records:

4.4.21.3.6.1  (02-08-1999)
Full Records

  1. Cannot be deleted from AIMS but must be closed as either an examined or non-examined closing.

4.4.21.3.6.2  (02-08-1999)
Skeletal Records with Push Codes Other than 020, 021, 037 or 039

  1. Cannot be deleted from AIMS.

  2. They will automatically age off of the data base 26 months from the AIMS Creation Date (90 days for Push Code 010 records).

  3. A TC 421 must be input to close the Master File control. The TC 421 can be input at the time it is decided not to pursue the examination or when you are notified by an AIMS weekly update that the case will be aging. If the taxpayer files a return before the data base ages and there is no TC 421 posted, a full AIMS record will be generated.

4.4.21.3.6.3  (02-08-1999)
PCS Linkages

  1. Records with a PICF code cannot be deleted.

4.4.21.3.7  (02-08-1999)
Zapping AIMS Data Bases

  1. Occasionally, due to program problems, records are unprocessable which means the only way to remove the record is to request a "ZAP" . This is a special utility that only the IDRS Support Staff at the service center can input.

4.4.21.3.7.1  (02-08-1999)
Approvals

  1. Approval by the National Headquarters AIMS analyst must be secured before the request can be completed.

  2. Follow local procedures on obtaining the approval. Some area offices request approval before they submit the paper work to the IDRS staff. Other offices have the IDRS staff request approval.

  3. Approval will not be given if the record can be removed in any other manner such as AMSOC/AMCLS or letting it age off of the data base.

4.4.21.3.7.2  (02-08-1999)
Form to Use

  1. Form 6759, Request for Taxpayer Information, is used to request an account be zapped.

  2. Attach the following supporting documentation to the request:

    1. Current IDRS printout of AMDISA

    2. Written explanation of zap request

    3. IDRS number of the requester


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