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Part 4. Examining Process

Chapter 4. AIMS Processing

Section 27. Reports

4.4.27  Reports

4.4.27.1  (02-08-1999)
Introduction

  1. This chapter contains information on the following AIMS tables, listings, reports and miscellaneous action reports.

    TABLE Text #
    Accounts Maintenance and Stat Transcript 27. 7. 4
    AIMS Duplicate Records Report 27.6.10
    AIMS Monthly Unmatched Corr/Del 27.6.6
    AIMS Weekly Update Reports 27.6.11
    CP 87 and CP 187 27.7.6
    Civil Penalty Credit Transcripts 27.7.7
    Diagnostic Transcripts 27.7.5
    Error Registers 27.6.8
    Exam Overage Report 27.7.8
    Inventory Validation Listings 27.6.9
    Multiple IDRS Case Control Report 27.7.9
    NET Error Records 27.6.7
    Non-Assessed Closures Listing (NACL) 27.7.1
    Service Center Corr Audit Report 27.6.12
    Service Center Reports 27.6
    Skeletal Records >30 (NF>120 DAYS) 27.6.13
    Status Workload Review 27.6.14
    Statute Control Reports 27.6.1
    Table l.5A 27.6.2
    Table 8.1 and SC8.1 27.6.3
    Table 10.1(B) 27.5.1
    Table 15 27.5.2
    Table 16 27.5.3
    Table 36 27.6.5
    Table 37 27.5.4
    Table SC35 27.6.4
    Table SC38 27.5.5
    TC 424 Reject Register 27.6.15
    Unverified Assessment Listing 27.7.2
    Unallowable Items Frozen Refund Report 27.7.3

  2. See Exhibit 4.4.27–1 for a complete list of Examination Output/Reports.

4.4.27.2  (02-08-1999)
AIMS Reports

  1. The Examination Management Information Reports System provides Headquarters Office and field personnel with timely and reliable information to monitor the current year’s Examination Plan, as well as specific programs.

  2. Reports and statistical tables are generated/produced from the AIMS data base at the Detroit Computing Center (DCC) and at each service center.

4.4.27.3  (02-08-1999)
Detroit Computing Center (DCC)

  1. The Detroit Computing Center refers to AIMS as the AMIR program. The three basic types of AMIR data contained in the tables are:
    inventory,
    return accomplishments, and
    applied examination staff years.

    Note:

    Excluded from these tables are error records which are uncorrected.

  2. Tables with the letters SC in the title number (e.g., SC 38) only include information from service center Examination (Organization Code 5XXX).

4.4.27.4  (02-08-1999)
Fiscal Year Extended for Corrections

  1. In order to allow the Official Systems of Records (AIMS) to be as accurate as possible there is an extension of the correction capability for two additional reporting cycles (October and November) after the close of the fiscal year. During this time period, records that failed the computer validity and consistency checks and records entered incorrectly can be corrected. No new closing data can be added to the fiscal year. This results in Examination having preliminary data at the end of September and final fiscal year data at the end of November. Records still in error will be included in statistics for the fiscal year in which they are corrected.

  2. The tables for the extended fiscal year produced at the Detroit Computing Center will be labeled as follows:

    • September ***lst FY Preliminary***

    • October ***2nd FY Preliminary***

    • November ***FINAL FISCAL YEAR***

4.4.27.5  (02-08-1999)
AMIR Tables

  1. This section covers the following AIMS Tables produced by the Detroit Computing Center:

    • Table 10.1(B)

    • Table 15

    • Table 16

    • Table 37

    • Table SC38

  2. The exhibit in IRM 4.4.27–2 lists by reporting system the title, report symbol, number, frequency, and distribution of each report produced by the Detroit Computing Center.

4.4.27.5.1  (02-08-1999)
Table 10.1(B), $100,000 Case Listing $50,000 or Greater Delete Listing

  1. Table 10.1(B) gives an alphabetic listing of returns with examination results of $100,000 or greater and returns that were placed back in inventory with examination results of $50,000 or greater except if the return is also a CEP case (see Table 15) and/or a Whipsaw case (see Table 16). Table 10.1(B) provides a historical audit trail on actions taken on the record once it has been extracted as an accomplishment record for the first time. See IRM 104.3.27–3 for an explanation of the abbreviations and symbols on the listing.

4.4.27.5.2  (02-08-1999)
Table 15, Coordinated Examination Program (CEP) Case Listing

  1. Table 15 is a listing of all CEP accomplishments. This listing provides a historical audit trail on actions taken on the record once it has been extracted as an accomplishment record for the first time. See IRM 4.4.27–3 for an explanation of the abbreviations and symbols on the listing.

4.4.27.5.3  (02-08-1999)
Table 16, Whipsaw Case Listing

  1. Table 16 is a listing of all accomplishments that have a whipsaw indicator of K or R indicating that more than one taxpayer was assessed for the same liability. This listing provides a historical audit trail on actions taken on the record once it has been extracted as an accomplishment record for the first time. See IRM 4.4.27–3 for the abbreviations and symbols on the listing.

4.4.27.5.4  (02-08-1999)
Table 37, Examination Program Monitoring

  1. Table 37 provides data from Examination Time Reports which is used to monitor resources (staff year). It reflects staff year application by class of tax, activity codes and by direct examination and non-direct examination activities. The table provides data from AIMS, which is used to monitor examinations, inventory, surveyed returns and accepted returns from classification. Refer to Document 7544, Examination Reference Guide to Tables 36 and 37 Examination Program Monitoring, for more information on the table.

4.4.27.5.5  (02-08-1999)
Table SC38, Examination Program for Service Centers

  1. Table SC38 provides data from Examination Time Reports which is used to monitor resources (staff year) at the service centers. It reflects staff year application by non-direct examination activities. The table provides data from AIMS which is used to monitor returns as completed examinations. The table also provides data to monitor examinations, inventory, surveyed returns and accepted returns from classification.

4.4.27.6  (02-08-1999)
AIMS Reports Generated at the Service Centers

  1. AIMS generates weekly, monthly and quarterly operating reports at each service center in addition to those which are generated upon request. Refer to IRM 4.4.27–4.

    • AIMS Duplicate Records Report (ADRR)

    • AIMS Monthly Unmatched Corrections/Deletions

    • AIMS Weekly Update Report

    • Error Registers

    • Inventory Validation

    • NET Error Records

    • Service Center Correspondence Audit Report

    • Skeletal Records: Regular Records Over 30 Days and Non-Filer Records Over 120 Days

    • Status Workload Review

    • Table 4.0

    • Table 4.1

    • Table SC4.0

    • Table 1.5A

    • Table 8.1 and SC 8.1

    • Table SC35

    • Table 36

    • TC424 Reject Register

  2. Under AIMS, the service centers will produce, print and distribute Examination inventory and production reports for the returns in Examination at the centers and the areas under their jurisdiction.

  3. The AIMS tables will be distributed and shipped as prescribed by IRM 3.13.62 (Media Transport and Control).

  4. AIMS tables will be reviewed for:

    1. Legibility of all copies to be shipped or filed.

    2. Completeness, i.e., table number, date, title, report symbol, reporting organization, all stub lines and columns, and all pages, if the table contains more than one page.

  5. Contact Computer Branch and ask for reprint, if AIMS tables are incomplete and/or not legible.

  6. Notify the Computer Branch if any of the AIMS tables do not balance. Computer Branch will research to find the reason for the lack of balancing and take appropriate action to correct the tables.

4.4.27.6.1  (02-08-1999)
Statute Control Reports

  1. Both AIMS and PCS provide statue control reports. The PCS reports are discussed in IRM 4.29. The AIMS reports are discussed below.

  2. Each month a list of all returns on which the statute of limitations will expire in 180 days or less or has expired is generated by the service center. These will be used in conjunction with the statute control (Form 895) file. The reports are listed below:

    • Table 4.1 Returns With Statute Date Pending (Status 06, 08, 10, 12, 13, 17, 18 and 41)

    • Table 4.0 Returns With Statute Date Pending (Statuses 00–57, 83 and 84 except those included in Table 4.1)

    • Table SC 4.0 Returns With Statute Date Pending (Status 00, 01, 04–10, 12, 13, 17, 18, 22–25, 34, and 51–57 for Service Centers)

4.4.27.6.1.1  (02-08-1999)
Distribution of Statute Control Reports

  1. The AIMS Coordinator is responsible for receiving, distributing and following-up with the service center, if necessary, the statute control reports. Groups and functions are responsible for following-up with the AIMS Coordinator if the Table 4.1/4.0 is not received.

4.4.27.6.1.2  (02-08-1999)
Format of Statute Control Reports

  1. The tables consist of the following columns:

    • *Column (1): Name of Taxpayer

    • *Column (2): TIN/FS

    • *Column (3): MFT

    • *Column (4): Tax Period

    • *Column (5): Name Control/Check Digit

    • *Column (6): Activity Code

    • *Column (7): Organization Code

    • *Column (8): Statute Date

    • *Column (9): Source Cd/Proj Cd/PICF Cd/Org Cd Chg Indicator/Repeat Indicator

    • *Column (10): Status Code*/Date

    • *Column (11): Comments

    • *Status Code appears in this column on Table 4.1 only.

4.4.27.6.1.3  (02-08-1999)
Responsibility for Working Statute Control Report

  1. Although the responsibility for the table rests with the manager, the secretary or clerk has certain duties connected with this table (see Procedures.)

4.4.27.6.1.4  (02-08-1999)
Procedures for Working Statute Control Report

  1. Each return must be reviewed to determine whether a consent to extend the statute period should be secured. In this regard, the date for expiration of the period of limitations for assessment should be verified from information contained on, or attached to, the return. Also, employees charged with returns are expected to be familiar with the provisions of IRC 7502 as well as the general provisions of IRC 6501 (see discussion of IRC 7502 contained in IRM 4535) . The AIMS data base must also be updated to reflect the receipt of an extension or the decision not to secure a consent.

  2. Each month, the table must be reviewed and reconciled to account for all returns with a statute expiration date of 180 days or less.

    Note:

    Examination Support and Processing function must locate cases with 120 days or less from statute expiration.

  3. The statute tables must be worked as shown below. Use red ink when annotating the table.

    1. Research the listing on AIMS to eliminate those accounts which have been closed or transferred out.

    2. If a case has been closed, place a "C" in front of the taxpayers name and indicate the disposal code and date it was closed in column 11.

    3. If a case has been transferred, place a "T" in front of the taxpayers name. Indicate the date it was transferred and where in Column 11.

    4. Notify the manager having custody of the cases of the early statute date. The manager having custody of the case must then review the case file and take whatever action is necessary to protect the statute and update the AIMS data base.

    5. For the remaining accounts, identify and verify first, statutes expiring within 30 days, with those remaining to be verified in priority order (60/90/120/180 days).

    6. Ensure that there is a corresponding Form 895 (or its equivalent) in the Statute Control File. Where no Form 895 exists, the secretary/clerk should; locate the return/case and notify the responsible examiner that proper statute control must be established or if there has never been a record of this return, notify the manager who will initiate a search for the return.

    7. Verify that the statute date is correct on the table and on Form 895. If the table is incorrect, an update must be prepared. If the information listed on the table conforms with the statute control file, place an check mark next to the statute date.

    8. Locate the return/case file for each account appearing for the first time. Returns listed as repeats do not have to be physically located if the previous table shows the return was located and the statute date has not changed. Place an "R" in front of the taxpayers name to indicate that the return has been located.

      Note:

      The "repeat" indicator will appear when an account has been listed on any previous statute table. This means that an account can appear on your statute table for the first time and still have a "repeat" indicator.

    9. If the return was ordered but not yet received, place an “O” in front of the taxpayers name. If the return was requested two months or more prior to the date of the listing, a follow-up request for the return is required. Enter the date of the follow-up in Column 11.

    10. If research shows that the return/case file is currently missing, see Missing or Unlocatable Returns and Error Accounts for procedures.

    11. The secretary/clerk should bring the discrepancy between the Statute Control File date and the table date to the attention of the responsible examiner and group manager.

    12. After reconciliation and after all notations have been made, the table will be given to the manager so that the manager can perform the monthly review of statute control. The table will be signed and dated by both the manager and the secretary.

4.4.27.6.1.5  (02-08-1999)
Disposition of Statute Control Reports

  1. The table must be retained for two years by the responsible manager.

4.4.27.6.2  (02-08-1999)
Table 1.5A

  1. Table 1.5A, TCMP Return Listing, is an inventory listing of Individual, Corporate, and Partnership returns with source code 80.

4.4.27.6.3  (02-08-1999)
Tables 8.1 and SC8.1

  1. Tables 8.1 and SC8.1, Listing of Aged Claims Cases, is a listing showing the status of returns with an amount of claim within specified day ranges from date of claim.

4.4.27.6.4  (02-08-1999)
Table SC35

  1. Table SC35, Examination Program for Service Centers, provides management with concise analytical information for use in managing the Examination function at the service centers. The table provides data from AIMS which is used to monitor returns as completed examinations. The table also provides data to monitor examinations, inventory, surveyed returns and accepted returns from classification.

4.4.27.6.5  (02-08-1999)
Table 36

  1. Table 36, Examination Program Monitoring, provides all levels of management concise analytical information for use in managing the Examination function. The table provides data from AIMS which is used to monitor examinations, inventory, surveyed returns and accepted returns from classification. Refer to Document 7544, Examination Reference Guide to Tables 36 and 37 Examination Program Monitoring, for more information on the table.

4.4.27.6.6  (02-08-1999)
AIMS Monthly Unmatched Corrections/Deletions Report

  1. Each month the current months accomplishment records are posted to the AIMS report history file. Correction records (generated by someone using CC AMAXU on a previously closed record) and deletion records(generated by someone using CC AMSTUB or AMSTUR on a previously closed record) are matched to the originally closed records. If there is a no match the record is not posted to the reports history file and is listed on the AIMS Monthly Unmatched Corrections/Deletion Report. Send a copy of this report to the Headquarters Office at the address in IRM 4.4.27.6.8.1(2). The format of the report is in IRM 4.4.27–5.

4.4.27.6.7  (02-08-1999)
NET Error Records

  1. Each month the current months accomplishment records are posted to the AIMS report history file. If a current months closing matches a prior fiscal year closure which has been backed down into inventory previously then the computer goes through a netting routine. The netting routine generate a NET record for reports. The netting routine takes the dollar fields and time fields of the prior fiscal year record and subtracts them from the current record corresponding fields and the difference is on the NET record which goes into reports. If the net result of the Examiners Time is negative the record is rejected to the ARP 1941 register. This happens when instructions on how to complete Item 24 on Form 5344 were not followed. To correct use CC AMAXU and enter the prior time spent as well as additional time on reopened cases and cases returned from Appeals. Refer to FSP 1.05.2700, AIMS Reports Processing, for record layouts.

4.4.27.6.8  (02-08-1999)
Reports Error Registers—AIMS Extract (ARP 0543, 0544, 1940, and 1944)

  1. Each service center produces separate monthly and weekly error registers. They identify accounts that failed to pass validity and consistency checks. These accounts are excluded from AIMS tables (e.g. Table 36) until they have been corrected.

  2. The monthly error register identifies errors on the following:

    • Inventory Records

    • Accomplishment Records

    • Non-examined Records

  3. The weekly error register identifies only errors on inventory and accomplishment records.

4.4.27.6.8.1  (02-08-1999)
Responsibility

  1. Service Center Examination processing personnel will contact their service center Computer Branch at the start of business on each Monday to obtain two copies of the current AIMS Error Register.

  2. One copy of the current error register will be shipped as soon as possible, but no later than Wednesday noon, to:

    Headquarters Office
    Attn CP:EX:CS:WMS
    Room 117
    901 "D" Street SW
    Washington, DC 20024

4.4.27.6.8.2  (02-08-1999)
Identifying Errors

  1. When the data element is preceded by an alpha character of "V" then the data element is invalid. When preceded by an alpha character of "C" then the data element is inconsistent.

4.4.27.6.8.3  (02-08-1999)
Priority of Corrections

  1. Work the registers in the following order:

    1. Accomplishment error records

    2. Non-examined error records

    3. Inventory error records

4.4.27.6.8.4  (02-08-1999)
Correcting Errors

  1. See the referenced exhibit for error code explanations and corrective actions for the three types of records.

    • *Exhibit 27–6 for Accomplishment Errors

    • *Exhibit 27–7 for Non-Examined Errors

    • *Exhibit 27–8 for Inventory Errors

  2. The command code (AMAXU or AMSTU) and the correct entry for terminal input should be indicated on the error register next to item which is being corrected. The error register can then be used as the input document.

  3. It is imperative that all corrective actions be completed before the next monthly extraction cycle to ensure that the corrected items are included in reports.

  4. All corrective action on Non-examined errors not completed by the end of the following month will lose capability for correction, since the record will have aged off AIMS.

4.4.27.6.8.5  (02-08-1999)
Disposition

  1. Each error register produced will be retained and disposed of in accordance with Item 366 of IRM 1.15.5.9.26, Record Control Schedule 206 for Service Centers.

4.4.27.6.9  (02-08-1999)
Inventory Validation

  1. Field Terriitory Managers are responsible for the accuracy and completeness of records on the AIMS data base. They will ensure that the AIMS data base is updated as necessary to reflect current status, organization code and other update data for all returns sampled or appearing on an inventory validation listing.

4.4.27.6.10  (02-08-1999)
AIMS Duplicate Records Report (ADRR)

  1. The AIMS Duplicate Records Report (ADRR) is a weekly computer printed listing identifying taxpayer accounts currently under AIMS control, that have been received again from the Master File.

4.4.27.6.10.1  (02-08-1999)
Purpose

  1. Proper use of the information in this report is essential to ensure appropriate disposition of the tax return. Frequently the ADRR contains a critical examination issue other than that which originated the AIMS control. Analysis of each item listed is necessary to determine appropriate action.

4.4.27.6.10.2  (02-08-1999)
Format

  1. Returns are listed in the ADRR by taxpayer identification number (TIN) . Each item contains (reading left to right) the file source, Master File tax code/employee plan number, tax period, and taxpayer’s name, together with AIMS file (AIMF)information and opening information (new information from Master File).

4.4.27.6.10.2.1  (02-08-1999)
AIMF

  1. AIMF information includes the current organization code, status code, source code and the area office code to which the return is assigned.

4.4.27.6.10.2.2  (02-08-1999)
Opening Record

  1. Opening record information includes the organization code, source code, special project code, message code of the duplicate request and area office code for the opening record.

4.4.27.6.10.3  (02-08-1999)
Responsibility

  1. Classification will analyze each item to determine what (if any) follow-up action is required.

4.4.27.6.10.4  (02-08-1999)
Research and Actions

  1. Use the original ADRR to annotate actions taken. Enter the action taken to the right of each item line.

  2. When final action has been completed, date stamp and initial to the left of the TIN.

  3. Each item will contain one of the following message codes:
    * REF
    * CLP
    * DUP
    * TRA

4.4.27.6.10.4.1  (02-08-1999)
REF

  1. REF is generated when a change has been entered in the AIMF TIN. In this situation, the TIN listed is the old TIN. There will be no item entries in the AIMF columns. Entries in the opening columns also pertain to the old TIN. When Message REF appears:

    1. Use Command Code AMDISA on AIMS to determine the new TIN.

    2. Use Command Code AMDISA to determine the organization code, status code and source code for the new TIN. List these items in the AIMF columns of the ADRR.

    3. Follow procedures listed for Message DUP unless the AIMF status Code is 80 through 89. In that situation follow procedures for Message CLP.

4.4.27.6.10.4.2  (02-08-1999)
CLP

  1. CLP is generated when a PCS (Partnership Control System) return requisition encounters a return that has been closed. When CLP appears:

  2. IF closed account is in Status Code THEN
    80–89 prepare Form 3210 listing all ADRR information with the notation "PCS Linkage Attempted, Return Closed to Appeals" and send It to the Planning and Special Programs Support Manager in the area office listed in the AIMF column.
      The PSP Support Manager will contact the Appeals officer and advise him or her of the new potential issue indicated by the source code and/or special project code in the opening column. Procedures for this prompt notification will be developed locally.
    90 prepare Form 3210 listing all ADRR information with the notation "PCS Linkage Attempted, Return previously closed" and send it to the PSP Support Manager in the area office listed in the AIMF column.
      The PSP Support Manager will initiate search for the closed return if the closing action was recent and the return is still in the area. If the return has been forwarded to files, obtain an AMDISA print and set up a suspense file for the return which will be forwarded automatically after the current closed return ages off the AIMS file.

4.4.27.6.10.4.3  (02-08-1999)
DUP

  1. DUP is generated when all other AIMF and opening column items must be checked to determine appropriate action. Code conditions and appropriate actions are as listed below in 1 through 6:

    1. Opening column source code is 01 or 02 (DIF Automatic or Selection, respectively—no further action is necessary.

    2. Opening column organization code is 1998 or 2998 (return transferred in) and AIMF status code is other than 90–no further action is necessary.

    3. Both AIMP column and opening column contain identical organization codes and source codes—no further action is necessary unless more than 100 such items appear on the ADRS. In the latter situation contact your IDRS Control Group.

    4. AIMF Status Code 90 and opening column organization code is other than 1998 and 2998—Use Command Code TXMOD or MFTRA to obtain the current document locator number (DLN) . Then use Command Code ESTABO to requisition the return. Prepare Form 3210 and send it to service center Classification Section with the information contained on the ADRR and the notation that the return has been requisitioned. On receipt of the return, service center Classification Section will inspect the case file and determine if the reopening criteria in IRM 4023 are met.

    5. AIMF Status Code 90 and opening organization code is 1998 or 2998 (case opened and closed on copy of returns; original return is being transferred in) —Form 3210 and send it to the PSP Support Manager with information from ADRR and notation "Transfer in of return already closed on copy." The PSP Support Manager will ship the received return to the service center Returns Files Unit for association with the closed case file.

    6. All other items—Prepare Form 3210 with all information from ADRR and send it to the PSP Support Manager for the area listed in the AIMF column. The PSP Support Manager will notify the examiner to whom the return has been assigned of the additional examination issue identified by the source code and/or special project code in the opening column. Procedures for accomplishing this prompt notification will be developed locally.

4.4.27.6.10.4.4  (02-08-1999)
TRA

  1. TRA is generated when an AIMS Opening record encounters a return that has been transferred to a area office under the jurisdiction of another service center. Prepare Form 3210 with the information from ADRR and send it to the PSP Support Manager for the area listed in the AIMF column. On receipt the PSP Support Manager will use Command Code AMDISA to determine the organization code of the return. He or she will then notify the examiner to whom the return has been assigned of the additional examination issue identified by the source and/or special project code in the opening column. Procedures for accomplishing this prompt notification will be developed locally.

4.4.27.6.10.5  (02-08-1999)
Disposition

  1. The ADRR may be destroyed in accordance with Item 91 of IRM 1.15.5.9.26, Record Control Schedule 206 for Service Centers.

4.4.27.6.11  (02-08-1999)
AIMS Weekly Update Reports

  1. Changes to a taxpayer’s account at Master File are reported to Examination on the AIMS Weekly Update.

4.4.27.6.11.1  (02-08-1999)
Purpose

  1. This report provides area or service center Examination personnel with information from other Examination functions, Criminal Investigation , or Master File which affects their AIMS records. Some examples are listed below:

    • the taxpayer has been identified as potentially dangerous (*PDT*),

    • the taxpayer has filed an amended return,

    • the taxpayer’s account has been assigned to the Criminal Investigation function, etc.

4.4.27.6.11.2  (02-08-1999)
Format

  1. The AIMS Weekly Update Report is sorted by the three groupings listed below:

    • Service Center Exam records.

    • Records in area status 10–18 grouped by organization code.

    • Records in the remaining area status codes grouped by status.

4.4.27.6.11.3  (02-08-1999)
Research & Actions

  1. Upon receipt, research the AIMS Weekly Update Report code (located in IRM 4.4.27–10) and take any necessary action as indicated.

  2. Update the case file with the information from the Weekly Update Report before filing the report in the case file.

4.4.27.6.12  (02-08-1999)
Service Center Correspondence Audit Report

  1. This two page report provides a current status listing of the number of returns in process in each type of program (source code), a listing of examined returns (changed and no-changed), and total dollar adjustments recommended broken down by program (source code) and cumulative weekly through a monthly reporting period.

4.4.27.6.13  (02-08-1999)
Skeletal Records Over 30 Days Old—Non-Filer Records Over 120 Days Old

  1. This listing is generated quarterly and contains skeletal accounts which have been on the data base over thirty days and Non-filer skeletal accounts (Source code is 12, 24, 44, or 65 OR Project code is 149, 150, 154, 156, 437, 438, or 449) which have been on the data base over 120 days.

4.4.27.6.13.1  (02-08-1999)
Purpose

  1. This listing serves as a tool to monitor accounts which have not become full AIMS bases because they were opened with a push code and no return has yet been posted or there is a systemic problem.

4.4.27.6.13.2  (02-08-1999)
Format

  1. The listing provides the AO Code, organization code, TIN, name control, creation date, tax period, MFT, source code, push code and project code.

4.4.27.6.14  (02-08-1999)
Status Workload Review

  1. The Status Workload Review lists service center returns which have been in a given status for periods longer than the normal time. Service Center Examination use this report to identify those returns requiring special action to expedite closing.

  2. Aging criteria may be established for all status codes by each service center Examination for purposes of monitoring workload.

    1. Modification of aging criteria will be accomplished through coordination with Resident Programming Analysts in each respective center.

    2. If no aging is specified, the Status Workload Review list will age cases as follows:

    If the Status Code is: Then aging will occur in:
    06 through 10 60 days
    12, 22 or 23 60 days
    25, 51 through 54, 56 45 days
    24 130 days
    13, 17, or 18 180 days
    55 or 57 10 days

  3. Only returns that have been in a given status over the specified number of days will be listed on the Status Workload Review.

  4. Director, Compliance taxpayers will be identified on the Status Workload Review produced at Philadelphia Service Center by a double asterisk (**) preceding the TIN if the taxpayer D.O. is 66 or 98. International taxpayers In Status 10, 12 or 22 will not appear on the listing until they have been in that status over 60 days or 174 days for Status 24. The 60 and 174 day factors are unique to International cases. They are constants built into the computer, and are not modifiable by Resident Programming Analyst intervention.

4.4.27.6.15  (02-08-1999)
TC 424 Reject Register

  1. The TC 424 Reject Register is generated at the service center when a TC 424 fails to post to Master File.

4.4.27.6.15.1  (02-08-1999)
Responsibility

  1. The register is distributed weekly to each Examination , who are responsible for taking corrective action.

4.4.27.6.15.2  (02-08-1999)
Format

  1. The rejected accounts are listed alphabetically by organization code for status codes 10, 12, 13, 17 or 18 (cases assigned to groups) in area offices. For service center Compliance and all other area office status codes, the listing is alphabetical by status code. Rejects resulting from PCS input are printed one per page and are identified by status 99. The format of the reject register and the explanation of certain line titles are given in IRM 4.4.27–11.

4.4.27.6.15.3  (02-08-1999)
Research & Actions

  1. Upon receipt of the register, research the 4 digit reject code in IRM 4.4.27–12 and take corrective action as indicated.

4.4.27.7  (02-08-1999)
Action Reports

  1. Action reports are generated to alert Examination to processing situations that may delay the posting of Examination transactions to Master File. The following reports are covered in this section:

    • Non-Assessed Closures Listing (NACL)

    • Unverified Assessment Listing

    • Unallowable Items Frozen Refund Report

    • Accounts Maintenance (AM) Transcripts

    • Statute Transcripts

    • Diagnostic Transcripts

    • CP 87 and CP 187 Notices

    • Civil Penalty Credit Transcripts

    • Examination Overage Report

    • Multiple Case Control Report

4.4.27.7.1  (02-08-1999)
Non-Assessed Closures Listing (NACL)

  1. The AIMS Non-Assessed Closures Listing (NACL) is generated weekly to notify Examination or Appeals that the AIMS TC 300 indicator is set at 5 and the case is in status 90. This situation usually occurs when the closure unposted. Refer to the chapter on unpostables for information on how the indicator gets set to 5. Each service center and area office will receive a copy of the NACL containing items from their organization codes.

4.4.27.7.1.1  (02-08-1999)
Format

  1. The following information items appear on the NACL:

    1. TIN and file source

    2. MFT

    3. Tax period

    4. Area office code

    5. Organization code

    6. Disposal code/Appeals closing code

    7. Disposal date

    8. Audit results

    9. Assessment results

    10. Statute date

      Note:

      If the Statute of Limitations date is within 180 days, two asterisks (**) will be printed to the left of the record.

    11. Taxpayer name

4.4.27.7.1.2  (02-08-1999)
Responsibility

  1. Coordination between area and service center is necessary to determine who is responsible for resolving the particular case. If the case was returned to the area for resolution of the unpostable, the area is responsible. Examination is responsible for resolving the Appeals cases that appear on the list in the Areas where Exam processes Appeals adjustments.


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