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Part 4. Examining Process

Chapter 4. AIMS Processing

Section 33. Transfers

4.4.33  Transfers

4.4.33.1  (05-01-2003)
Introduction

  1. This chapter provides instructions for transferring returns from one location to another.

  2. If the Primary Business code is changing, CC AMSOC, DC 30 must be input along with the new Primary Business Code.

  3. If a return is being transferred because a related return is currently under examination, include an AMDIS print to allow for easier association with the related return.

  4. When the case needs to be examined by an Area Office, even if the return is to be sent to the campus for Classification or Centralized Files, transfer to PBC 201 - 216. Do not use X9X, that is reserved for EGC 5XXX returns only. If the case is already in a status code greater than 08, mail to the PSP office - NOT THE CAMPUS.

  5. When the case needs to be examined by the Campus (EGC 5XXX), use PBC X9X.

  6. When the case needs to be examined by LMSB, use PBC 3XX.

4.4.33.2  (05-01-2003)
Where to Send Returns

  1. Where to send the return depends on the type of case and where the taxpayer or company resides.

    If the case is being transferred to an: Send return to:
    LMSB group the LMSB group
    SB/SE Area Office the SB/SE Area Office PSP
    W&I Area Office the SB/SE Area Office PSP that supports the W&I office

  2. The address for the above offices, can be obtained from the AIMS web site at: http://psp.web.irs.gov/AIMS.html. For SB/SE addresses see " Contact Listing" ; for LMSB addresses see "LMSB Groups " both found under the Contacts tab.

4.4.33.3  (05-01-2003)
Transfer Restrictions

  1. Following are reasons why cases cannot be transferred.

4.4.33.3.1  (05-01-2003)
Statute of Limitations

  1. The terminal will not accept a transfer (Disposal Code 30) if the statute of limitations has expired or will expire within 210 days from expiration, unless:

    • the Source Code is 30 (claim for refund), or 32 (carryback refund), or

    • the fraud indicator or TC 914 is present on AIMS, or

    • MFT Code is 06, or

    • alpha characters AA - ZZ have been used to update the AIMS statute date.

      Note:

      ZZ is used to update the statute date temporarily to allow the transferring of the database. Approval must be received from the gaining office before ZZ can be input. Gaining office must update back to correct ASED upon receipt of the data base.

  2. Return the rejected transfer to the examiner with an appropriate explanation.

  3. Do not transfer a return if the statute is less than stated in the chart below. A consent to extend the statute must be secured before the return can be transferred.

4.4.33.3.1.1  (02-08-1999)
Transfer Out

  1. Following are the transfer-out guidelines.

    IF the outgoing transfer is THEN the time remaining
    on the statute must be;
    between areas 13 months or more
    between industries 13 months or more
    from area to industry 13 months or more
    from industry to area 13 months or more
    from service center to area 7 months or more
    from service center to industry 7 months or more

4.4.33.3.1.2  (02-08-1999)
Transfer In

  1. Following are the transfer-in guidelines.

    IF the incoming transfer is: THEN the time remaining
    on the statute must be:
    between areas 12 months or more*
    between industries 12 months or more
    from area to industry 12 months or more
    from industry to area 12 months or more
    from campus to area 6 months or more
    from campus to industry 6 months or more
    *If a return is received with less than 12 months (6 months for campus) left on the statute, the transfer-in clerk will refer the case to his/her manager for immediate coordination with the Planning and Special Programs Manager. These time frames are to allow for processing and mailing time.

4.4.33.3.2  (05-01-2003)
Source Code

  1. Records with Source Code 45 cannot be transferred. The error message "Source-Code/Disposal-Code Inconsistent" will be displayed if the record attempting to be transferred has a source code of 45. See Reference Return procedures in Exhibit 4.4.1–1.

4.4.33.3.3  (05-01-2003)
Skeletal Records

  1. Skeletal Records cannot be transferred.

4.4.33.3.4  (05-01-2003)
Reopened or Returned from Appeals

  1. When cases are backed down from Appeals (AMSTUB) or a case is reopened (AMSTUR), the case must be removed from the Exam tables before a transfer is allowed. If the Report Extraction Indicator is a "3" then the case has not been removed from the tables yet and the AMSOC will be blocked with the error message "Transfer Blocked, Reinput Next Month " . The transfer can be reinput after the monthly Reporting Cycle.

4.4.33.3.5  (05-01-2003)
PICF Code

  1. If the PICF Code is 9, the error message "CANNOT TRANSFER, PICF CODE - 9" . The PICF code should automatically update out of 9 the next weekend; reinput the AMSOC, DC 30 the next week.

4.4.33.3.6  (05-01-2003)
TE/GE Case

  1. If the 1st digit of the PBC is 4, you cannot transfer to a PBC of 1, 2 or 3. The error message "TIF PBC = 4, CANNOT TRANSFER TO XXX (XXX = INPUT PBC)" will be displayed.

4.4.33.4  (05-01-2003)
Types of Transfers

  1. The following are the most common types of transfers:

    • From area office to area office

    • From service center to area office

    • From industry to industry

    • From industry to area

    • Service Center unagreed cases are to be transferred to the area office for an interview before the case is closed to Appeals. See IRM 4.19.1.4.7 for more information.

    Note:

    Although not technically a transfer, returns going to another territory or Agency are also discussed in this chapter.

4.4.33.5  (02-08-1999)
Address Changes

  1. If a transfer is due to a permanent change of address, complete and input a Form 2363 prior to the transfer.

4.4.33.6  (02-08-1999)
Forms

  1. Use Form 3185 for transfers in which the area office code will change. Use Form 3210 for all other types of transfers. Do not use both.

4.4.33.7  (05-01-2003)
AIMS Data Base Issues

  1. Following

4.4.33.7.1  (05-01-2003)
Transfer Time Frames

  1. When a return is transferred from one location to another, the data base must also be transferred. CC AMSOC, DC 30 must be input to change the PBC.

    IF the campus for the sending and receiving areas are: THEN the data base arrives in the new area:
    the same immediately after AMSOC is input
    different (until 12/31/2003) 2 weekends after AMSOC is input
    Effective 1/1/2004 immediately after AMSOC is input

4.4.33.7.2  (05-01-2003)
Status Code

  1. If the campus for the sending and receiving areas are the same:

    IF, prior to the transfer,
    the status code was;     		THEN the status code
    after the transfer;
    08 - 56 changes to 07
    all others remains unchanged

  2. If the campus for the sending and receiving areas are different:

    IF, prior to the transfer,
    the status code was;     		THEN the status code
    after the transfer;
    < 07 remains unchanged
    > 06 changes to 07
    08, EGC = 2050 remains unchanged
    any status code but EGC=5XXX remains unchanged

4.4.33.7.3  (05-01-2003)
Employee Group Code/Secondary Business Code

  1. If the campus for the sending and receiving areas are the same:

    If the transfer is from a: going to a: The SBC and EGC will up updated to:
    X9X PBC (EGC 5XXX) 1XX or 2XX PBC 87700 2998
    Non X9X PBC & EGC 1XXX 1XX or 2XX PBC 87700 1998
    Non X9X PBC & EGC 2XXX 1XX or 2XX PBC 87700 2998
    Non X9X PBC X9X including 295 and 298 if PICF = 0 00000 5598
    Non X9X PBC 295/298 AND PICF Code = 1,3,4,5 or 7 00000 5817 Status Code 34
    Non X9X PBC 295/298 AND PICF Code = 2, 5, or 8 00000 5417 Status Code 33
    2XX and EGC = 1XXX/5XXX 3XX 87700 1997
    Any PBC and EGC 3XX 87700 1997 Effective 5/2003
    2XX and EGC = 2XXX 3XX 87700 2998 Discontinued 5/2003
    29X and EGC = 5XXX 3XX 87700 1998 Discontinued 5/2003

  2. If the campus for the sending and receiving areas are NOT the same:

    If the transfer is from: going to a: The SBC and EGC will up updated to:
    Any PBC Non X9X PBC 87700 1998/2998
    1XX or 2XX and current EGC = 2050 and Status Code = 08 Non X9X/3XX PBC remains unchanged
    X9X PBC and EGC = 5XXX X9X 00000 EGC remains unchanged
    Non X9X X9X PBC 00000 EGC 5598
    Any PBC 295 or 298 and PICF=1, 3,4, 5, or 7 00000 5817
    Status Code 34
    Any PBC 295 or 298 and PICF=2, 6, or 8 00000 5417
    Status Code 33
    Any PBC 3XX 87700 1997 Effective 5/2003.
    X9X 3XX 87700 1998 Discontinued 5/2003.

  3. Upon receipt of the return/case file, IMMEDIATELY update the employee group code out of the transfer EGC of 1997, 1998, 2998 or 5598.

4.4.33.8  (05-01-2003)
Erroneous Transfers

  1. Keep the taxpayer in mind when a return is transferred to your industry/area in error. Good customer relations dictate getting the return and the data base to the correct location as soon as possible. Therefore, transfer the return and/or data base to the correct office instead of rejecting it back to the sending office. It would be good practice to send a note back to the sending office to alert them of the misrouting.

4.4.33.9  (02-08-1999)
Transfers Between Industries/Areas

  1. Take the following steps when transferring out a return.

    1. Secure statute extension (if necessary).

    2. Prepare/verify Form 3185. Secure to outside of file folder.

    3. Prepare addressed return envelope and place it inside the file folder.

    4. Prepare a mailing envelope. It should reflect the appropriate address per the AIMS Contact listing prepared by the National Headquarters Office and available at http://psp.web.irs.gov/AIMS.html.

    5. Transfer the data base on AIMS via Command Code AMSOC. Use Disposal Code 30 and the Primary Business Code of receiving office.

    6. Print AMDISA and place it inside the file folder.

    7. Pull or make a copy of the Form 3185 and place in a suspense file.

    8. Mail the case.

    9. Wait for the receiving industry/area to return an acknowledgment copy of Form 3185. Follow-up if you have not received a receipted Form 3185. If the receiving office has updated the case from the transfer employee group code, consider this acknowledgement that they received the case file.

4.4.33.10  (02-08-1999)
Locating the Return

  1. A receiving industry/area is notified through the AIMS Weekly Update Report (Code 22 or 59) that a data base has been transferred to them.

  2. It is the receiving industry/areas responsibility to locate the return using the following procedure if the return has not been received within 21 days of receipt of the AIMS Weekly Update.

    1. Determine which industry/area office or service center transferred the data base (and therefore needs to be contacted) using information on the AIMS Weekly Update or an AMDISA print listed as the prior PBC.

    2. Request that the sender provide a photocopy of Form 3185 (or Form 3210, if used). This should be used to determine where the return was mailed and who acknowledged receipt. The data base must then be transferred or updated to reflect the location of the return.

    IF the prior status and employee group code are THEN contact
    industry/area codes the TR/PBC reflected on the AIMS Weekly Update.
    campus codes the campus of the TR/PBC reflected on the AIMS Weekly Update as well as your local campus.

    IF THEN
    the return cannot be located using the data supplied by the sender follow missing return procedures to dispose of the data base.
    the sender does not respond Send a follow-up request and wait an additional 21 days.
    the sender still does not respond, transfer the data base back to the industry/area reflected on the AIMS Weekly Update.

  3. Upon receipt of the return ensure that any local definition project codes are updated.

4.4.33.11  (02-08-1999)
Transfers from Campus to Industry/Area

  1. Immediately after selection of returns for service center examination, Form 5546 must be checked for the presence of a related year open message.

  2. If Form 5546 indicates that a related year is open, with employee group code other than 5XXX, AIMS research is required to determine the current status.

    IF the current status
    of the return is     		THEN
    <10 retain for examination
    >10 transfer to the industry/area

    IF the AIMS PBC of the selected return and related return are: THEN the data base of the selected return must be:
    the same updated to the industry/area EGC
    different transferred to the industry/area

4.4.33.12  (02-08-1999)
Transfer to Other Functions

  1. The following are procedures for transferring returns to other divisions before the examination is started or completed.

4.4.33.12.1  (02-08-1999)
To Appeals

  1. Complete Form 5344 using disposal code 12 (Item 13), an Appeals Code (Item 16), and $1 in Unagreed Amount Appealed/Docketed (item 18).

4.4.33.12.2  (02-08-1999)
To Another Agency

  1. Such as Department of Justice: Complete Form 5344 using disposal code 12 (Item 13) and $1 in Manual Assessment Amount (Item 35).

4.4.33.12.3  (05-01-2003)
To Criminal Investigation

  1. IF a tax adjustment is being considered, then, update the status code to:

    1. 17 - When it is agreed by the examiner, group manager and the Fraud Referral Specialist, that potential for fraud exists.

    2. 18 - When the case has been accepted by Criminal Investigation.

    3. A locally defined Fraud Suspense Status Code— when the case is being suspensed out of the group awaiting completion of the criminal case.

  2. If a tax adjustment is not to be made, then,

    1. Survey the return using disposal code 31 or 32.

    2. Complete Form 2275 with recharge information.

    3. Send the original Form 2275, with the new refile DLN noted, to the service center.

    4. Send the surveyed return (with a copy of Form 2275 attached) to the requester.

4.4.33.12.4  (02-08-1999)
To Division Counsel

  1. Use same procedures as referrals to Cl but use the locally defined status code for Counsel Suspense Referrals.

4.4.33.13  (05-01-2003)
Return Received but Data Base Not Transferred

  1. If the sending and receiving office are serviced by the same campus, the data base will appear on the receiving office's data base immediately. If the sending office and receiving office are not serviced by the same campus, the data base will take 2 weekends before it will appear on the receiving office's data base.

  2. If the above time frames are met and the data base has not been received, research the sending offices AIMS base to see if an AMSOC, DC 30 was input. If the PBC still reflects the sending office's PBC and the receiving office:

    wants the base: does not want the base:
    Contact the sending office and request an AMSOC, DC 30 is input. Prepare Form 3185 and send case back to either the originator or the correct office if the return was misdirected.

Exhibit 4.4.33-1  (05-01-2003)
SB/SE Transfer Chart

Use the chart below to determine which office should receive the transfer. After you determine the correct Area Office, send the return to the PSP for the Area. DO NOT send cases directly to SB/SE groups.

  SB/SE
    Excise E&G
State   Act. Code Act. Code
    001-199 415-429
  PBC
Alabama 208 208 207
Alaska 212 213 214
Arizona 211 213 209
Arkansas 208 208 207
Brookhaven SC 295    
California - See ZIP      
90001 - 90253 216 213 214
90254 214 213 214
90255 - 90272 216 213 214
90274 - 90278 214 213 214
90280 - 90411 216 213 214
90501 - 90510 214 213 214
90601 - 90612 216 213 214
90620 - 90633 214 213 214
90637 - 90671 216 213 214
90680 - 90721 214 213 214
90723 216 213 214
90731 - 90853 214 213 214
91001 - 91618 216 213 214
91701 214 213 214
91702 - 91706 216 213 214
91708 - 91710 214 213 214
91711 - 91716 216 213 214
91718 - 91720 214 213 214
91722 - 91724 216 213 214
91729 - 91730 214 213 214
91731 - 91435 216 213 214
91737 - 91739 214 213 214
91740 - 91741 216 213 214
91743 214 213 214
91744 - 91750 216 213 214
91752 214 213 214
91754 - 91756 216 213 214
91758 - 91764 214 213 214
91765 - 91768 216 213 214
91769 214 213 214
91770 - 91780 216 213 214
91784 - 91786 214 213 214
91788 - 91797 216 213 214
91798 214 213 214
91799 - 91899 216 213 214
91901 - 92327 214 213 214
92328 213 213 214
92329 - 92382 214 213 214
92384 213 213 214
92385 - 92386 214 213 214
92389 213 213 214
92391 - 92899 214 213 214
93001 - 93190 216 213 214
93201 - 93221 213 213 214
93222 216 213 214
93223 - 93390 213 213 214
93401 - 93424 216 213 214
93426 213 213 214
93427 - 93449 216 213 214
93450 213 213 214
93451 - 93483 216 213 214
93501 - 93505 213 213 214
93510 216 213 214
93512 - 93531 213 213 214
93532 - 93539 216 213 214
93541 - 93542 213 213 214
93543 - 93544 216 213 214
93545 - 93549 213 213 214
93550 - 93553 216 213 214
93554 - 93562 213 213 214
93563 216 213 214
93564      
93581 213 213 214
93584 - 93591 216 213 214
93592 - 93596 213 213 214
93599 216 213 214
93601 - 96192 213 213 214
Cincinnati SC 296 213 214
Colorado 211 213 209
Connecticut 201 203 202
Delaware 204 208 204
District of Columbia
ZIP 20520 		215 215 215
District of Columbia
Other Zips 		204 208 204
Florida - North 205 208 204
Florida - South 205 208 204
Fresno SC     193
Georgia 208 208 207
Hawaii 212 213 214
Idaho 212 213 214
Illinois 207 206 207
Indiana 207 206 207
International 215 215 215
Iowa 209 210 209
Kansas 209 210 209
Kentucky 206 206 207
Louisiana 208 208 207
Maine 201 203 202
Maryland 204 208 204
Massachusetts 201 203 202
Memphis SC 297    
Michigan 206 206 207
Minnesota 209 210 209
Mississippi 208 208 207
Missouri 209 210 209
Montana 211 213 209
Nebraska 209 210 209
Nevada 211 213 209
New Hampshire 201 203 202
New Jersey 203 203 204
New Mexico 211 213 209
New York ZIP 06390 201 203 202
All Other Zips 202 203 202
  202 203 202
  202 203 202
North Carolina 204 208 204
North Dakota 209 210 209
Ogden SC 298    
Ohio 206 206 207
Oklahoma 210 210 209
Oregon 212 213 214
Pennsylvania 203 203 204
Philadelphia SC 299    
Puerto Rico 215 215 215
Rhode Island 201 203 202
South Carolina 204 208 204
South Dakota 209 210 209
Tennessee 208 208 207
Texas 210 210 209
Utah 211 213 209
Vermont 201 203 202
Virginia 204 208 204
Washington 212 213 214
West Virginia 206 206 207
Wisconsin      
For the Following Zips 209 206 207
54820, 54836, 54838      
54842, 54849, 54854      
54864, 54873, 54874      
54880, 54890      
All Other Zips 207 206 207
Wyoming 211 213 209

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