- 4.4.23.6 Preparation of Forms
- 4.4.23.7 Form 5546 and Labels
- 4.4.23.8 Return Requisitions
- 4.4.23.9 Miscellaneous
- 4.4.23.10 Disposition of Forms
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Employee Group Codes 1000 and 2000 are valid only for:
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Examination Operation's requisitions for area/industry offices
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Area/Industry Offices if Source Code = 60 , EGC Codes 1998 and 2998 will be used by the PSP Support Manager when requisitioning returns.
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Enter project code if applicable.
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Enter push code if applicable. If a push code is not applicable, a special handling message code can be entered causing a special message to be printed on the Form 5546.
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Enter the name of the taxpayer of the related return with which the requested return will be associated and a brief reason why the return is being pulled for examination.
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Enter requester name, date, and organization routing symbols.
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Follow the chart below to determine the correct return condition indicator.
If: Then enter: MFT and tax period are consistent blank True NMF. NMF=12, 23–26, 38, 49,
56, 72, 76, 79, 81–88, 96, or 98blank NMF=50, 53, 54, 94–97 and file
source is a Dblank Controlled on NMF as part of a
joint investigation"1" Not filed or required to be filed "2" Requesting a F5546 & labels for a
one-time filer"2" Adjustment is controlled when the
return was for collected excise tax
imposed on individuals and the
adjustment must be processed NMF"2" All others "2"
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Follow the chart below to determine the correct return request indicator.
If you are requesting: Then circle: Then input: F5546, labels and return Yes blank F5546 & labels requested; no return Yes "1" No F5546, no labels, no return Yes "3"
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Enter the 5 digit secondary business code. Not valid with a campus PBC of X9X, or an EGC of 5XXX with the exception of PBC 296, 85500 will be valid effective January 1, 2004.
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Enter the two-digit source code. If Source Code is 45, a copy of the requisition form must be attached to the return when it is received as a permanent record of the request.
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Form 5345 contains 6 spaces for the statute date since it is used to input openings on ERCS. Only the middle two digits, if they are alpha codes, are sent to AIMS during the opening process.
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Alpha statute code may be entered. The two-digit alpha code will overlay the DD (day) portion of the statute date that comes from Master File. For example, if FF (Reference Return) is entered and the statute date from Master File is 04152005, the statute date will appear as 04FF2005 on AIMS when the return is fully established on AIMS. The Master File ASED overrides the alpha code "EE" .
Caution:
Since the alpha codes will overlay a Master File statute date, caution should be exercised in using item 10. When the return is received or becomes fully established, the examiner must re-evaluate the statute date and correct it if needed. This could occur when a return that is requested was late-filed or had a valid statute extension, therefore, an alpha statute code might not be appropriate.
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If a label including taxpayer’s address is not attached, enter street, city, alpha state code and zip code.
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Enter taxpayer’s primary business code office.
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Attach audit label if available, but be certain that if the label contains an incorrect tax period or MFT, it is deleted. If label is not available, complete Items 12A, 12B and 12C.
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Enter either an EIN or SSN. The first digit of the number must be entered in the left most position. Dashes must be entered.
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Use the SSN of the decedents followed by the letter "V" (NNN–NN–NNNNV).
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The heir’s SSN can have only one Form 706A account established on AIMS at a time. Additional accounts must be controlled using temporary TIN’s.
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Enter tax period (YYYYMM) requested. For example, if the 2001 return is requested enter 200107.
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For MF requests, the entry will be six zeroes.
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For NMF requests, enter date of death in tax period format. For example, if date of death is July 15, 2002, enter 200207. The tax period an AMDIS will be displayed as all zeros and dates of death will be displayed as 07-01-2002.
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If the return being requested is already open on AIMS within your campus, the terminal operator will either attach a print of the terminal display or put the information on the requisition form and return to requester.
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If the request appears on the TC424 Reject Register, enter the date of reject and the code or reason.
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Form 5546 and labels are generated when the account becomes fully established on AIMS, if a blank or 1 is input based on the return requisition indicator field on Form 5345, 5347 or 5354.
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Once the data from Form 6149 is established on the AIMS file, the Examination Return Charge-Out, Form 5546, and AMDISA will state on it "Record Retention Agreement on File." This will alert examiners that a Computer Audit Specialist (CAS) must be called in if the return is examined.
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Files in the Campus to pull the returns and route it to the requester.
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Examination secures most tax returns necessary to conduct examinations through AIMS. Non-AIMS requests should only be used in documented emergencies.
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Form 5546, which is used to requisition tax returns, is automatically generated when a return is established on AIMS and the return requisition field on the establishment forms is left blank.
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If a return was requested but not received or the Examination Charge-Out indicates the return is assigned to an area outside Examination, and it is determined that the examination cannot be conducted on a CFOL print, a follow-up request should be made by using CC AMSTU4 for cases already fully established on AIMS or contacting the function that has control of the case. You must wait 45 days from opening creation date to input the AMSTU4 unless the return was not ordered in the original request.
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If the DLN on the return you are requesting, is not within your campuses jurisdiction, CC ESTAB should be used to request the follow-up. CC AMSTU4 can only generate the follow-up F5546 in your center. Files must then transmit your request to the other center which delays the process. CC ESTAB generates the follow-up F4251 in the correct center.
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In some instances, it is necessary to requisition a return without going through AIMS. Approval of the Field Territory Manager is required if CC ESTAB is used for the following reasons:
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Documented emergencies, approved by the Field Territory Manager or designee, and controlled by the PSP Support Manager or Case Processing Support Manager. AIMS establishment of these cases must be initiated simultaneously.
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Approval of the Field Territory Manager is not required if requesting returns for the following reasons:
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Returns requested by Examination personnel for other offices such as TAO or Disclosure
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Examination unpostables
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Cases requiring an AIMS follow-up request in which the employee group code information is not sufficient to route the return to the requester
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Cases requiring an AIMS follow-up and the return is not located in your campus or Federal Records Center
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Post review cases (Status Code 90)
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Form 4844, Request for Termination Action, will be used for tax return requests initiated by Examination personnel when requesting returns using CC ESTAB.
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The following are the procedures on opening other types of returns.
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Normal requisition procedures should be followed even though the return was electronically filed.
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All Estate tax returns are open on AIMS as soon as a TC 150 posts. They are all opened in Cincinnati Campus and the PBC is determined by the decedent's zip code.
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Form 5345 is retained in the group for inventory control.
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Form 5346 is retained in searchable order for 26 months from date of screening if exam is not initiated. Retain in case file if Examined.
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Form 5354 is retained in the group for inventory control.
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Form 5347 retained by originator. May be destroyed after 60 days.
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Form 6149 will be destroyed at the discretion of the ADP Focal Point.
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See IRM 1.15.23, Records Management, Records Control Schedule for Tax Administration-Examination for more information.