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Part 4. Examining Process

Chapter 5. TE/GE AIMS Manual

Section 1. TE/GE AIMS Processing

4.5.1  TE/GE AIMS Processing

4.5.1.1  (09-27-2006)
Support Processing Overview

  1. This manual contains procedures for the Audit Information Management Systems (AIMS). The procedures are for TEGE Closing Function, Tax Examiners for processing complex cases and cases closed to Appeals. These procedures also assist TE/GE employees who process examination cases. They are also used by GE, EP and EO Technical Screening functions.

  2. AIMS is a computerized system used to secure returns, maintain inventory control of examinations, record examination results, and provide management with the statistical reports required under examination and compliance programs. Under AIMS, extensive use is made of the Integrated Data Retrieval System (IDRS) terminals located in the Closing Function area offices.

  3. This IRM is a companion to the AIMS/Processing procedures found in IRM 4.4. For a glossary of general AIMS terms, refer to IRM Exhibit 4.4.1-1.

  4. The closing Function conducts mass processing operations in direct support of EP, EO and GE programs, including—

    1. inputting data to and extraction from the Integrated Data Retrieval System (IDRS)

    2. maintaining suspense files, including statute controls

    3. processing case files and other documents

    4. other direct, specialized clerical support services, etc.

  5. The work performed by the closing function is diversified and may require additional background information. Besides this manual and IRM 4.4, AIMS/Processing Handbook, each processing unit should refer to the following materials for research or reference:

    • Doc. 6209, ADP and IDRS Information

    • Doc. 6379, Exempt Organization Management Information Systems Codes

    • Doc. 6476, Employee Plans Computer Systems Codes

    • Doc. 11308, Government Entities Computer Systems Codes

    • IRM 2.2, Partnership Control System Command Codes

    • IRM 2.3, IDRS Terminal Responses

    • IRM 2.4, IDRS Terminal Input

    • IRM 2.8, Audit Information Management System (AIMS)

    • IRM 2.9, Integrated Data Retrieval Systems (IDRS) Procedures

    • IRM 3.12.6, DP Tax Adjustments

    • IRM 3.12.12, Exempt Organization Returns

    • IRM 3.12.32, General Unpostables

    • IRM 3.12.166, EPMF Unpostables

    • IRM 3.12.179, IMF/BMF/EPMF/IRMF/CAWR Unpostables

    • IRM 3.13.2, BMF Account Numbers

    • IRM 3.13.12, Exempt Organization Account Numbers

    • IRM 3.13.36, EPMF Account Numbers

    • IRM 3.13.122, Entity Control Unpostables for IMF and IRAF

    • IRM 3.13.222, Entity Control Unpostables for the BMF

    • IRM 3.15.259, EPMF DP Tax Adjustments

    • IRM 3.27.68, ADP Systems Codes

    • IRM 20.1, Penalty Manual

    • IRM 20.2, Interest Manual

    • IRM 25.6, Statute of Limitations

    • IRM 25.7, Exempt Organization Business Master File

  6. The TE/GE Technical Screening Function should refer to the procedures in the following manuals:

    • IRM 2.3, IDRS Terminal Response

    • IRM 2.4, IDRS Terminal Input

    • IRM 4.71, EP Examination Procedures

    • IRM 4.75, EO Examination Procedures

    • IRM 7.13, EP Automated Procedures

    • IRM 7.21, EO Automated Procedures

    • IRM 25.7, Exempt Organization Business Master File

  7. The IRS Restructuring and Reform Act of 1998 (RRA ‘98) enacted into law several provisions which impact the processing of EP, EO and GE returns and reports. These provisions are covered in depth in other portions of the IRM and include:

    • RRA section 2001, Electronic Filing

    • RRA section 3301, Elimination of interest rate differentials

    • RRA section 3305, Suspension of interest

    • RRA section 3306, Requirements for imposition of penalties and additions to tax.

    • RRA section 3308, Notice of interest charges

    • RRA section 3417, Notice of IRS third party contact

    • RRA section 3706, Use of pseudonyms by IRS employees.

4.5.1.1.1  (09-27-2006)
Problem Reporting

  1. Employees may discover systemic or procedural problems while performing closing procedures or other TEGE Technical Screening tasks. Report problems through the appropriate channels as follows:

    1. Use Form 5391, Procedural/System Change Request, to request a procedural change or correction/enhancement to a procedural data processing system

    2. Use Form 5715, System Production Evaluation Report, to report programming and operational problems

  2. State the problem and draft the proposed manual revision, if appropriate.

  3. When the Closing Functions submits a Form 5391 or 5715 to TE/GE Headquarters Office (Business Systems Planning), the recommended solution must be specific and not merely state that clarification or instructions are needed. The employee must properly research and document the recommended solution with volume and cost/savings information included when applicable (such as computer programming changes).

4.5.1.1.2  (09-27-2006)
Taxpayer Contact

  1. Contact with taxpayers by employees in TE/GE closing functions will be limited to correspondence generated by TE/GE and telephone inquiries related to that correspondence.

    1. Employees charged with the responsibility of preparing correspondence sent to taxpayers should insure that all correspondence reflects accurate information in an appropriate format. The quality of correspondence received by the taxpayer, both in its appearance and content, directly relates to the impression of the Service.

    2. Direct contact with the taxpayer must be kept to an absolute minimum, following prescribed procedures. Extreme care must be exercised in answering taxpayer inquiries concerning restricted interest questions. Employees charged with these responsibilities must not furnish advice and counsel to taxpayers beyond that required to process their work. They should refer questions of a technical nature, regarding the applicable principle of the law, to the TE/GE Customer Account Services Function.

  2. Under no circumstances will Terminal Operators respond to direct inquiries from taxpayers. Any inquiries from taxpayers, received by these employees, are to be referred to the TE/GE Customer Account Services Function.

4.5.1.2  (09-27-2006)
IDRS Research and Command Codes

  1. General instructions are provided for IDRS research and the use of Command Codes for TE/GE personnel.

  2. Procedures relating to researching on IDRS by Terminal Operations are found in IRM 2.3, IDRS Terminal Responses, IRM 2.4, IDRS Terminal Input, and IRM 4.4, AIMS/Processing Manual.

4.5.1.2.1  (04-01-2003)
Inadvertent Taxpayer Data Access

  1. Safeguards have been established to help managers and employees deal more effectively with IDRS accesses that may raise questions about proper authorization. Form 11377, Inadvertent Taxpayer Data Access, was implemented service-wide to provide employees with a trail in various situations. Employees may use the form at their discretion to document reasons for IDRS access when:

    • Research of taxpayer information is required in the performance of their duties but they have concerns as to the existence of data/documentation indicating the authorized access related to an assigned case;

    • An inadvertent access of taxpayer information occurs; or

    • The employee has concerns that no document is maintained to show authorized access.

  2. Managers are required to date and initial the Inadvertent Taxpayer Data Access forms at the end of the business day, or as soon as practicable, to indicate receipt. The bottom part of the form (Form 11377-A) is returned to the employee as a personal record. This may be retained by the employee for six years. Form 11377 are filed in date order and maintained for six years in a secure record retention area by the IDRS/UNAX Coordinators. Managers are not authorized to maintain these forms or copies of these forms.

4.5.1.2.2  (09-27-2006)
Tax Account Research Requests

  1. The most common command codes and their definitions relating to TE/GE programs are listed below. For further research and input command codes refer to IRM 2.3, IDRS Terminal Response; IRM 2.4, IDRS Terminal Input; and, IRM 2.8, Audit Information Management System (AIMS).

    1. BMFOL - Business Master File On-Line - provides access to the BMF. Fields available include basic identifying information, amounts, dates, codes, indicators and freezes. Transaction posting, status history, audit history, vestigial data, federal tax deposits, exempt organization and combined annual wage reporting data are also available. When using Command Code (cc)BMFOL, a valid definer code is required. Refer to See Exhibit 4.5.1-1 for the proper definer codes.

    2. BRTVU - Business Returns On-Line - provides access to the line items transcribed from BMF returns (e.g., Form 1120, Form 990, Form 940, etc.) and their accompanying schedules or forms as the returns are processed at the Campus. ccBRTVU contains the current processing year and two prior years. The processing year includes all returns processed during the year. Delinquent and amended returns will be displayed in the format of the year processed. When using ccBRTVU, Definer codes for this command code are required on the second screen display after the year. Refer to See Exhibit 4.5.1-2. for the proper definer codes.

      Note:

      Command Code BRTVU will be retired as of January 2007. Please begin using TRDBV in your case work whenever possible to explore any further limitations that need to be addressed prior to eliminating BRTVU.

    3. ELFRQ - Electronic Filing Requirement - ccELFRQ is used to request an electronic Form 1040 and/or Form 8453 for a particular social security number (SSN) found on the Electronic Filing History File or the Recirculating File. The History File contains the SSN, electronic return Document Locator Number (DLN), electronic return Declaration Control Number (DCN) and Form 8453 DLN. The Recirculating File is created when Form 8453 has been filed, but there has not been a return electronically transmitted for that particular SSN. The valid Action Code request types are:

      Code: Request:
      1 To request electronic return only
      2 To request Form 8453, 8453–F, or 8453
      3 To request electronic return (TY's 1996/1997 only) and Form 8453–P
      4 Generates an ELF 6344 report for research of electronic return Form 8453 information

    4. EOGEN - Exempt Organization Group Exemption Number provides group ruling information for exempt organizations, both parents and subordinates, using the Group Exempt Number (GEN). Name information will also be present for each EIN shown. ccEOGEN must be input with one of two definers: "P" if information about the parent organization is desired or "S" if a list of subordinate (to Parent) organizations is desired. A successful definer code "P" causes a CC BMFOL definer code "O" screen to be displayed for the parent. ccEOGEN screens that contain subordinate EINs, definer code" S," gives the user the ability to use the Enter key at a specific EIN on the screen. When hitting the enter key a ccBMFOL, definer code " O" is requested.

    5. EMFOL - Employee Plans Master File On-Line - ccEMFOL displays Employee Plan and return information, transactions, amounts, dates, codes, indicators, and status history. Refer to See Exhibit 4.5.1-3. for valid definer codes.

    6. ERTVU - Employee Plans Return Transaction File - provides on-line access to transcribed and edited information from Form 5500 series returns, edit sheet information, calculated amounts, correspondence indicators and accompanying schedules. The RTF contains all posted returns for the current year and two previous years. Refer to See Exhibit 4.5.1-4. for valid definer codes.

    7. IMFOL - Individual Master File On-Line - provides access to tax modules showing the tax years available. It also shows entity, posted returns, general tax data for a specific SSN at the Campus. Refer to See Exhibit 4.5.1-5. for valid definer codes.

    8. INOLE - On-Line Entity - is used to display the entity data (including SSA name controls, cross reference information and merge transactions for a specific Taxpayer Identification Number (TIN) through the National Account Profile (NAP) in Martinsburg and Detroit. The NAP contains extensive MF entity information for all taxpayers on IMF, BMF, IRAF AND EPMF. It also shows filing requirements and fiscal year month for EINs and EPMF plan information. Refer to See Exhibit 4.5.1-6. for valid definer codes.

    9. NAMES/NAMEE - Names Search Facility (NSF) - is the first system of the corporate Account Processing System (CAPS). If will allow IDRS users to query a national file of name and address data at MCC using a taxpayer name and address to locate a SSN or an EIN. CC NAMES will display IDRS paging when a display of multiple records require it. NAMEI/NAMEB—NSF implemented command codes FINDE and NAMEB (EIN) and FINDS and NAMEI(SSN) EFFECTIVE 01–05–05. Command Codes NAMEI/ NAMEB and FINDE/FINDS are similar to ccSSNAD/EINAD which were retired effective June 1, 2005. Specific instructions are given in IRM 2.3.60.

    10. RPVUE/RTFTP - Return Preparer Data On-Line - CC RPVUE provides on-line access to return preparer listings extracted from BMF and IMF returns. There are two or five position definer codes. SM for Summary Screen or PXXXX where XXXX represents a page number from 0001 to 1667. If a definer code is not given, the summary screen displays.

    11. RTVUE - Return Transaction File On-Line - is a research only CC which accesses data, transcribed and computer generated, from Form 1040 tax returns and accompanying schedules and forms. The posted data will not change, nor will it reflect any subsequent adjustments or amended or duplicate returns. Refer to See Exhibit 4.5.1-7. for valid definer codes.

    12. TRDBV - Tax Return Data Base - stores all electronically filed original tax return information submitted by the individual filer and business filer either through the Electronic Filing System (ELF) which includes ELF, ETD, Telefile, Digest, On-line and Magnetic Tape Processing (MGT) and their associated forms and schedules for tax years 1998 and beyond. It also includes corrections made to the tax return in the Error Resolution System (ERS), Generalized Mainline Framework (GMF) and Generalized Unpostable Framework (GUF) as it is processed through the submission pipeline. It also includes the Status (e.g., suspended, corrected, posted), Processing Codes (e.g., code and edit condition, notice, audit, resequence, unpostable) and history information as it is processed through the submission pipeline. A final status of "additional Tax Assessment" is recorded if an adjustment is made to a return after it has posted to the master file. The adjustment is not stored on TRDB.

4.5.1.2.3  (09-27-2006)
On-Line Entity (OLE) Research

  1. OLE is the TIN system which allows validation of the TIN and name control on-line with IDRS Command Codes. It also allows for entity research on a national basis.

  2. When a module to be adjusted is not on the Taxpayer Information File (TIF), designated OLE CCs will default to the National Account Profile (NAP) to validate the TIN and name control.

  3. ccINOLE is used to display IMF, BMF and EPMF entity information for a specific TIN, if the TIN is present on the National Account File (NAF). ccINOLE, used with one of its definers (G, T, X, P, or S), provide a considerable amount of information, often eliminating the need for MFTRA requests.

4.5.1.2.4  (04-01-2003)
Entity Changes

  1. The IDRS file will contain entity modular and tax modular data for taxpayers with selected accounts. Entity changes can be input directly through IDRS, eliminating the need for a paper document. An entity change can be effected if the taxpayer account is on the IDRS file, and the entity is either an abbreviated entity or a full entity. An entity change can also be made to a dummy entity which may be established through Command Code (cc)ENREQ (this eliminates the need for cc ACTON).

  2. Entity Change Request - Form 2363 using, ccENREQ is entered after a response to ENMOD indicates that the entity is on the file. The response to ccENREQ is a generated ccINCHG format for IMF and IRAF accounts, or a ccBNCHG format for BMF and EPMF accounts. All (non-EO) filing requirements and entity changes must be input by the use of ccENREQ/BNCHG with a Document Code of "63." See IRM 2.4, IDRS Terminal Input for instructions.

  3. Types of changes that can be input include:

    1. Change or correction of address (including zip code and location code).

    2. Correction of name due to misspelling or a change in filing status.

    3. Change in name due to an adjustment (e.g., separate to joint status).

    4. Correction, addition or deletion of filing requirement codes, filing status code, or spouse’s SSN.

    5. Miscellaneous changes which do not significantly alter the basic character of the entity.

  4. Inputting filing requirements for Form 2363–A, Exempt Organization/BMF Entity Voucher. See IRM 25.7.1, Exempt Organization Business Master File and Support Processing, and IRM 2.4.10 for Command codes EOREQ/EOCHG for instructions.

  5. Request to establish Form 5330 BMF entity changes are made using Form 4442. Instructions can be found in IRM 4.71.5, Employee Plans Examination of Returns, Form 5330 Examinations.

4.5.1.2.5  (09-27-2006)
Plan Data Changes

  1. Plan data changes are input to establish or change a plan data module on EPMF. Utilization of IDRS for entity changes, ccENMOD or ccEMFOLE will indicate if plan entity information is on IDRS. ccBNCHG is used to enter an account, TC 000, on IDRS and EPMF.

    Note:

    TC 000 is usually generated by Master File as a result of the EFAST processed return.

  2. A change of name or address of the organization will require the preparation of Form 2363, Master File Entity Change, which is used to change or update entity information on EPMF. Form 2363 is also used by the campuses and area offices to:

    1. establish an entity that will create a filing requirement

    2. correct or add an employers name, address and/or Employer Identification Number (EIN) on EPMF.

  3. Form 9308, EPMF Plan Data Change, is used by the local offices and campuses to correct or add certain information on EPMF.

  4. When requesting AIMS controls, TC 424, and an EPMF reject code of "801" occurs, it is an indication that an entity is not established on EPMF. Form 2363 should be prepared and submitted to create the entity via EPLAN.

  5. Form 2363 will be prepared even if the name change does not effect the name control. One Form 2363 can be used to change more than one item of entity information on EPMF. Use the following transaction codes:

    1. TC 000 - add new plan

    2. TC 011 - change plan number

    3. TC 012 - reactivate plan

    4. TC 013 - change plan name

    5. TC 014 - change address

    6. TC 016 - change filing requirement

    7. TC 017 - change file folder number

    8. TC 020 - delete plan

    9. TC 053 - change plan year ending month

    10. TC 127 - change administrator data

    11. TC 128 - change plan name and administrator data

    Reminder:

    Do not change the name and address if a later plan period is already on EPMF.

  6. Identify the name or address change cases on Form 3198-A, TE/GE Special Handling Notice, and attach to the case file. Form 2363 can be attached to the left side of the file for disposition by the closing function.

4.5.1.2.6  (09-27-2006)
Command Code EPLAN

  1. CC EPLAN, with Definer "R," is input after using ccENMOD to research the entity on IDRS, or when ccENREQ/BNCHG or MFREQ is used to establish an account.

    1. If there is no need to do a ccBNCHG, use ccMFREQ to establish the account on the TIF.

    2. Use CC EPLAN, with a blank definer, to enter the plan ata change. The result is an output transaction to EPMF.

4.5.1.2.7  (09-27-2006)
Posting Delay Codes

  1. When multiple adjustments are required to an account and some adjustments must post in later cycles than others, the Tax Examiner may mark the document i.e., Form 5599, item 43 or Form 3870, item 24 to input a cycle delay (range 1-6) for the transaction to be "cycled" .

  2. The action to post these transactions to MF will be deferred until the indicated number of posting cycles has passed.

  3. All the transactions may be input during the same IDRS terminal session. The cycled transactions will be held on the MCC Resequencing Transaction files until the number of deferred posting attempts has occurred, thus maintaining the requested staggered sequence among the transactions.

  4. The posting delay capability is provided for the following IDRS programs:

    1. DP Adjustment ccADJ54 (DOC Code 54). AIMS Examined closings ccAMCLS (DOC Code 47)

    2. Entity Change CCs INCHG, BNCHG, BRCHG, EPLAN and EOCHG (DOC Codes 50, 53, 63, 64, 80 and 81 respectively).

    3. Pre-Journalized Credit Transfer CCs DRT24 and DRT48 (DOC Codes 77 and 78).

    4. Dual Debit/Credit Transfer CCs FRM34 (DOC Code 34).

    5. Miscellaneous Transaction CCs FRM77 and FRM78 (DOC Code 77 and 78).

  5. The posting delay code will not post with the transaction or be shown with the IDRS pending transaction. The projected MCC posting cycle on the IDRS "PN" (pending transaction) status will be extended to account for any significant posting delay code impact on the transaction.

  6. Use of the posting delay code will not bypass any NAP checks that are programmed for a particular CC.

4.5.1.3  (04-01-2003)
TE/GE AIMS Forms

  1. General instructions are provided for TE/GE personnel on the preparation and using of AIMS forms. AIMS forms have been designed to facilitate the input of data through IDRS. When preparing AIMS forms, make accurate entries so that error conditions will be minimized.

4.5.1.3.1  (09-27-2006)
Forms Requiring Management Approval

  1. Certain TE/GE AIMS forms must have management, or their designee's, approval before they can be input at the terminal. These forms are:

    1. Form Number: Form Title: Approval Item Number:
      Form 5588 TE/GE NMF Request Item 31
      Form 5595 TE/GE Update Item 13
      Form 5596 TE/GE Non-Examined Closing Item 4
      Form 5597 TE/GE IMF/BMF/EPMF Request Item 24
      Form 5597–C TE/GE Record Retention Agreement Request Item 5
      Form 5598 TE/GE Correction Request Item 1
      Form 5599 TE/GE Examined Closing Record Item I (by Review)
      Form 5644 TE/GE Inquiry Request Item 3
      Form 5650 EP Examined Closing Record Item I (by Review)
      Form 5666 TE/GE Referral/information Report Item 22
           

  2. Some AIMS actions (i.e., updates, status code changes) are initiated by the Examiner and input at the group level. Secure E-mail, phone or fax is used to request the action(s). In these instances, in lieu of managerial approval, the case file should be properly annotated.

4.5.1.3.2  (04-01-2003)
TE/GE AIMS Establishment Forms

  1. The following forms, along with a brief description of each form, are used to establish TE/GE accounts on AIMS:

    1. Form 5597, TE/GE IMF/BMF/EPMF Request - A terminal input document used to request from IMF/BMF/EPMF a specific return and/or the information required to generate both an examination assembly and an opened account on AIMS.

    2. Form 5588, TE/GE NMF Request - A terminal input document used to provide the information required to generate both an examination assembly and an opened NMF account on AIMS for a specific NMF controlled examination.

    3. Form 5597-C, TE/GE Record Retention Agreement Request - A terminal input document used to establish or delete on AIMS a TE/GE information record containing the EIN of an organization that has signed an ADP Record Retention Agreement with IRS and the business segment that obtained the agreement and retains it on file.

4.5.1.3.3  (09-27-2006)
TE/GE AIMS Update, Correction and Reference Forms

  1. The following forms are used to process, update, correct and reference TE/GE accounts on AIMS:

    1. Form 5546, Examination Return Charge-Out - A computer generated control document. A Form 5546, along with AIMS labels, is printed on those accounts established on AIMS if the Return Request Indicator is a " 1" . When only the examination assembly is required, input a " 3" . When both the return and the examination assembly are required, leave this item blank. Both Form 5546 and AIMS labels contain information needed to process accounts on AIMS.

    2. Form 5595, TE/GE Update - A terminal input document used to update any of the following items on open account(s): Status Code, Employee Group Code, Amount Claimed, Statute of Limitation Date, Project Code and Plan/Report Number. Used to request additional labels for open account(s); request duplicate Form(s) 5546 for open account(s); request return(s) for open account(s) originally established without requesting the return(s); and, request that the information required to establish account(s) be re-extracted from IMF/BMF/EPMF and used to replace the information currently on the open account(s). Also used to follow-up on missing return(s); input or release Freeze Code(s) on open account(s); and, reopen account(s) that have been closed without waiting the normal aging-off period of ninety days.

    3. For 5598, TE/GE Correction Request - A terminal input document used to correct items in error on specific account(s). All correctable items are identified on the document. Corrections can be made as long as an account remains on AIMS (even after closing). An account generally remains available for ninety days after it has been closed.

    4. Form 5644, TE/GE Inquiry Request - A terminal input document used, in conjunction with AIMS labels, to request information about specific account(s) residing on AIMS.

    5. Form 5666, TE/GE Referral/Information Request - A manually processed document used as an information notice or for follow-up action on an account.

4.5.1.3.4  (09-27-2006)
TE/GE AIMS Closing Forms

  1. The following forms are used to close TE/GE account(s) off of AIMS:

    1. Form 4881, Chapter 42 Taxes-Disqualified Person/Foundation Manager - A manually processed assessment and accounting document used in conjunction with Form 5599 to close EO accounts on AIMS.

    2. Form 5596, TE/GE Non-Examined Closings - A terminal input document used to close non-examined IMF, BMF, EPMF or NMF account(s) off of AIMS. Closure on AIMS automatically generates a reversal of the MF examination indicator(s).

    3. For 5599, TE/GE Examined Closing Record - A terminal input document used to close an examined IMF, BMF, NMF or BMF Form 5330 account off of AIMS. Form 5599 is also used to update MF with assessment and closing information. Closure on AIMS automatically generates a reversal of the MF examination indicator.

    4. Form 5650, EP Examined Closing Record - A terminal input document used to close an examined EPMF or NMF (Form 5330 with TC's 150 and 973 only) account off of AIMS. Form 5650 is also used to update EPMF with closing information. Closure on AIMS automatically generates a reversal of the EPMF examination indicator.

4.5.1.3.5  (09-27-2006)
TE/GE AIMS Examination Assemblies

  1. An examination assembly is generated for every EO or GE account established on AIMS and contains:

    1. Form 5546, Examination Return Charge-Out, if it was requested.

    2. Three sets of AIMS labels, which consists of sixteen examination labels, sixteen address labels and sixteen file labels.

  2. A complete examination assembly is prepared at the local campus for each account established on AIMS and then sent to the appropriate business segment. Exceptions to this process occur under the following circumstances:

    Note:

    Form 5500 series returns are NOT retrievable from the campus offices.

    1. When the requested return is ordered using a Push Code 080 (EP) or 021 (EO/GE), Substitute for Return, neither the Form 5546 nor the AIMS labels are produced. "Effective 01–01–2006 Push Code 036 will be used to establish Substitute for Returns, without a paper copy, for all of TEGE, automatically posting a TC 150 at master file for the account."

    2. When the requested return is not housed at the Ogden Campus (OSC), a split package is sent to the business segment. OSC provides everything except the return. The Form 5546 that it sends is annotated "RETURN IN TRANSIT" . The campus that has the return provides a second Form 5546, annotated "SHIP TO (specific) AREA OFFICE" , along with the requested return.

  3. Upon receipt from the campus, all examination assemblies related to automatic selections or individual requisitions are sent to TE/GE for distribution to the appropriate group(s). Administrative files corresponding to accounts established on AIMS are forwarded to EO or GE upon request.

  4. Form 5546 contains information that can be used by the Group, Programs and Review staff and the Closing Function to process the return. Items will not appear if they are not available in the system at the time the form is printed. Form 5546 will remain with the case file and must be attached to the return and/or closing document when the account is closed out of TE/GE. If Form 5546 is not available at the time of closing, a print of the information provided by the CC AMDISA, must be substituted. If a Form 5546 is received after the account has been closed, it must be disposed of in accordance with IRM 1.15.24, Records Control Schedule for TE/GE.

4.5.1.3.6  (04-01-2003)
Establishing TE/GE AIMS Records

  1. Most TE/GE returns that enter TE/GE are already established on AIMS. Those picked up during the course of an examination must be established by the Examiner. As soon as it has been determined that a return will be examined, these forms, as applicable (TE/GE Form 5588, or Form 5597 ) must be prepared to establish the return on AIMS. The form must be forwarded for input to either the Terminal Operator or Group Manager, or their designee, depending on local procedures.

    1. CC AM424 is used to establish a record on IMF/BMF/EPMF (Form 5597).

    2. CC AMNON is used to establish a record on NMF (Form 5588).

  2. Failure to establish a return promptly can delay closing and will make management reports and inventory validations inaccurate. Returns requisitioned for reference or information purposes must be established on AIMS. Older tax periods that are on the retention register should be brought up to active status before establishing the record on AIMS. They can be established if they are on retention but there is a significant delay.

4.5.1.3.7  (09-27-2006)
Deleting TE/GE AIMS Records

  1. There are times when a TE/GE record established on AIMS incorrectly or erroneously must be deleted. Following are instructions on deleting IMF, BMF, EPMF and NMF records. The request to delete the record must be forwarded to the AIMS Coordinator after it is signed and approved by the Group Manager (or their designee) using Form 10904, Request for Record Deletion from AIMS.

  2. Deletion of IMF/BMF/EPMF Records:

    1. Deleting Day of Input - All records can be deleted on the same day of input using ccAM424D.

    2. Deleting Master File Records - Only 80 ccAM424D's can be processed per campus per day. If your office needs to delete more than 20 records using AM424D on the same day of input, contact your Campus AIMS Coordinator. If other offices also have cases to delete, the Campus AIMS Coordinator will coordinate all the area office's requests. If more than 80 are input per campus per day, they will reject on the end-of-day error run and manual TC 421's must be input.

    3. Records Without Push Codes - Skeletal records without a Push Code, that have been on the data base for over thirty (30) days, can be deleted. Form 10904, Request for Record Deletion from AIMS, must be prepared with the employer’s/organization’s name, TIN, MFT/Plan, name control, and tax period. The remarks section must include, "Please input ccAM424D - Hanging TC 424 Record for over 30 days." Form 10904, can also be used to request an AM424D. If the MF still shows an open TC 424, the TC 421 must also be input. Prepare Form 3177, Notice of Action for Entry on Master File, to reverse the TC 424 at Master File using ccREQ77.

    4. Records with Push Codes 020, 021, 080 or 081 - Skeletal records with Push Code (EP - 080 or 081; or EO/GE - 020 or 021) that have been on the data base for over fifteen (15) days can be deleted using AM424D. The AM424D will generate a TC 421. Form 10904, must be prepared with the employer’s/organization’s name, TIN, MFT/Plan, name control, and tax period. The remarks section must include, " Please input ccAM424D-Skeletal Record with Push Code ’___’ must be deleted."

    5. Full Records - Fully established records cannot be deleted from AIMS, but must be closed off of AIMS using the applicable TE/GE Non-Examined Disposal Code. Prepare Form 5596 or Form 10904 to close these records. For a complete listing of disposal codes, refer to:
      • Doc. 6476, Employee Plans Systems Codes,
      • Doc. 6379, Exempt Organizations Management Information Systems Codes
      • Doc. 11308, Government Entities Computer Systems Code.

    6. Records With Push Code 041 - Skeletal records with Push Code 041 cannot be deleted using AM424D after the first day of input. A TC 421 must be input to reverse the TC 424.

    7. PCS Linkages - Records with a PICF code cannot be deleted.

  3. Deletion of NMF Records:

    1. All records can be deleted on the same day of input using ccAMNOND.

    2. After the day of input, the records cannot be deleted from AIMS, but must be closed off of AIMS using the applicable TE/GE Non-Examined Disposal Code. Prepare Form 5596 or Form 10904 to close these NMF accounts. Refer to the following for the definitions of non-examined disposal codes:
      • Doc. 6476 (EP)
      • Doc. 6379 (EO)
      • Doc. 11308 (GE)

  4. Zapping AIMS Data Bases - 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 Campus can input.

    1. Approvals - Approval by the Headquarters AIMS Analyst must be secured before the request can be completed. Each functions' AIMS Coordinator must submit the paper work to the Headquarters AIMS Analyst. Approval will not be given if the record can be removed in any other manner such as AMSOCP/AMCLSP or AMSOC/AMCLSO or letting it age off of the data base.

    2. Form to Use - Forms 6759, Request for Taxpayer Data and 10904, Request for Record Deletion from AIMS/ERCS, —are used to request an account be zapped. Attach the following supporting documentation to the request for each account:
      • Current IDRS printout of AMDISA, TXMOD, AMSOC, AMCLS and/or other IDRS research command codes
      • Written explanation of zap request
      • IDRS number of the requester

4.5.1.3.8  (04-01-2003)
Establishing TE/GE Accounts on AIMS

  1. To establish a TE/GE account on AIMS use the following forms.

    1. Form 5597, TE/GE IMF/BMF/EPMF Request

    2. Form 5597 - Page 2, TE/GE Group Control Card

    3. Form 5597-C, TE/GE Record Retention Agreement Request

    4. Form 5588, TE/GE NMF Request

    5. Form 5588 - Page 2, TE/GE Group Control Card

  2. There may also be times when it is necessary to requisition a return without using AIMS forms or where a return will not establish on AIMS. These procedures are described below.

4.5.1.3.8.1  (04-01-2003)
Form 5597, TE/GE IMF/BMF/EPMF Request

  1. Form 5597 is used to establish a record on AIMS when IMF/BMF/EPMF returns are requisitioned for examination. It is also the requisition form for the return and examination assembly and opens an IMF/BMF/EPMF account on AIMS for a specific return. This form permits as many as five returns (periods) and/or assemblies to be requested for the same account if all pertinent information (source code, primary business segment, employee group code, MFT code, status code, return not requested indicator, project code/push code, EIN and plan number) remains constant. Instructions on the preparation of this form are in See Exhibit 4.5.1-8.

    1. An examination assembly is generated for each return requisitioned by Form 5597 unless Return Not Requested indicator of "3" is input. For EP, Push Codes 080 and 081 will generate an assembly. For EO and GE, Push Codes 020 and 021 will generate an assembly. Form 5597 can also be used to request an examination assembly without a return, when the original return is not needed for examination. The purpose of the Push Code is to keep the request, TC 424, at MF until the return has had adequate time to be processed. The TC 424, AIMS generated transaction used to order TE/GE returns for examination, functions as a Push Code transaction. With this capability, the TC 424 is allowed to post despite the absence of a return and will extract an opening record to bring the account under AIMS control when a return posts. A TC 424 reject code will not be generated in this instance, and further requests for this return and/or AIMS documents will not be required. When the TC 150 (Return Filed and Tax Liability Assessed) is posted, the Push Code automatically establishes the full account on AIMS. The Push Code is erased from the AIMS files as soon as a full AIMS record is established. Refer to See Exhibit 4.5.1-8. for instructions on preparing Form 5597.

    2. When a return is needed for reference or information purposes, it will be requisitioned using Source Code 45. Alpha Code "FF" should also be input if statute has already expired. See IRM 4.5.2.

    3. Each request must be approved by the Group Manager, or their designee, before it is forwarded for terminal input. Similarly, a request for a return made by a manager, except the Program & Review Manager, must be approved by that manager's immediate supervisor. The Group Manager, or their designee, must review the form to ensure that it is complete and accurate, researches using ENMOD or INOLE to verify entity information to prevent a reject, inputs the requests or forwards the original Form 5597 to the Terminal Function, and retains the file copy. The Group Manager, or their designee, should monitor the file copy of Form 5597 for establishment of a full AIMS record. An AMDISA print should be returned to the originator for the case file.

    4. When a Form 5597 is returned from the terminal area to the originating function, it should reflect one of these situations:

      1) Error Message The request has not been accepted because of an error. The nature of the error, such as a necessary item on the form was not completed, or the employer/organization name and TIN do not match, will be explained in writing by the Terminal Operator. The Group Manager, or their designee, will correct the form wherever possible. When the Group Manager, or their designee, cannot correct the form, the form is given to the Examiner to correct. If the error is "NC Mismatch" and a check digit is available, the check digit should be used. The form must be resubmitted for terminal input before any further action will be taken on the Examiner's request.
      2) Record on File The request has not been accepted because the return requested has already been established on AIMS. The message on the form will show, as examples: Opened to EP (O EP), Opened to EO (O EO), Opened to GE (O GE), Opened to Appeals (O AP) or Closed by EP (C EP), Closed by EO (C EO), Closed by GE (C GE), IMF/BMF/EPMF requisition on File (424) and Transferred Account (TRA). When there is a record on file, research must be done to locate the return. The request should not be resubmitted.
      3) Request returned without an error message or record on file entry. These requests will either become full records, if they are successfully matched to MF, or the requests will appear on the TC 424 Reject Register. These forms are filed alphabetically in a pending tax return file. The Group Manager, or their designee, should annotate on Form 5597 follow-up action and TC 424 reject data.

    5. At the time of terminal input, a skeletal account is established on AIMS. The skeletal account remains until replaced by a full account from IMF/BMF/EPMF. This generally occurs within two or three weeks after terminal input, if the return has posted; however, a skeletal account will not remain on AIMS longer than ninety days unless a Push Code has been input.

    6. Upon receipt of the tax return requested, the form is removed from the pending tax return file. Page 2 is then completed and filed according to the instructions in See IRM 4.5.1.3.8.2., unless an automated inventory control system is used. The pending tax return file should be reviewed monthly to identify requests where a return or assembly has not been received within a reasonable period of time, usually two months. A follow-up should be submitted only after the return cannot be traced on the TC 424 Reject Register or located in unassociated mail.

    7. When the examination assembly is received in Classification, generally after about eight weeks, it is forwarded to the group for association with the corresponding Form 5597. The Group Manager is responsible for following-up with Classification through the Form 5644, TE/GE Inquiry Request, on any requisition over eight weeks old. If the inquiry shows "No Record on AIMS, " resubmit Form 5597 to request AIMS controls. Follow-up requests for missing returns should be made using Form 5595, TE/GE Update, not Form 5597. To use Form 5595, the return must be fully established on AIMS.

    8. Disposition of Form 5597 - After closing an account, relevant information may be recorded on Form 5597. The form is then placed in the corresponding casefile.

    9. Form 5597 should be used to request the following TE/GE IMF/BMF/EPMF returns:

    CT-1 Employer's Annual Railroad Retirement and Unemployment Return
    CT-2 Employee Representatives Quarterly Railroad Retirement Tax Return
    Form 11C Special Tax Return and Application for Registry-Wagering
    Form 720 Quarterly Excise Tax
    Form 730 Tax on Wagering
    Form 940 Employer's Annual Federal Unemployment Tax Return
    Form 941 Employer's Quarterly Federal Tax Return
    Form 941PR Employer's Quarterly Federal Tax Return, Puerto Rico
    Form 941SS Employer's Quarterly Federal Tax Return, Virgin Islands, Guam, American Samoa
    Form 942 Employer's Quarterly Federal Tax Return for Household Employees
    Form 943 Employer's Annual Tax Return for Agricultural Employees
    Form 945 Annual Return of Withheld Federal Income Tax
    Form 990 Return of Organization Exempt from Income Tax
    Form 990BL Information and Initial Excise Tax Return for Black Lung Benefit Trust and Certain Related Persons
    Form 990EZ Short Form Return of Organization Exempt from Income Tax
    Form 990PF Return of Private Foundation
    Form 990T Exempt Organization Business Income Tax Return
    Form 1040PR U.S. Self-Employment Tax Return-Puerto Rico
    Form 1041 U.S. Fiduciary Income Tax Return (for Estates and Trusts)
    Form 1041A U.S. Information Return — Trust Accumulation of Charitable Amounts
    Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
    Form 1065 U.S. Partnership Return of Income
    Form 1066 Real Estate Mortgage Investment Conduit Income Tax Return
    Form 1120 U.S. Corporation Income Tax Return
    Form 1120A U.S. Short Form Corporation Tax Return
    Form 1120F U.S. Income Tax Return of Foreign Corporations
    Form 1120FSC U.S. Income Tax Return of a Foreign Sales Corporation
    Form 1120ND Return for Nuclear Decommissioning Trusts and Certain Related Persons
    Form 1120PC U.S. Property and Casualty Insurance Company Income Tax
    Form 1120PF U.S. Corporation Income Tax Return for Private Foundation (with revoked exemption)
    Form 1120POL U.S. Income Tax Return of Political Organization
    Form 1120 POL/Exempt U.S. Income Tax Return of Political Organization
    Form 1120S U.S. Small Business Corporation Income Tax Return
    Form 4720 Return of Certain Excise Taxes on Charities and Other Persons Under Chapter 41 and 42 of the IRC
    Form 5227 Split-Interest Trust Information Return
    Form 5330 Return of Initial Excise Taxes Relating to Employee Benefits Plans
    Form 5500 Annual Return/Report of Employee Benefit Plan (With 100 or More Participants)
    Form 5500C/R Return/Report of Employee Benefit Plan (With fewer than 100 Participants)
    Form 5500EZ Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan
    Form 8038 Information Return for Tax-Exempt Private Activity Bond Issues
    Form 8038G Information Return for Tax—Exempt Government Obligations
    Form 8038T Arbitrage Rebate or Penalty
    Form 8328 Carry Forward Election of Unused Private Activity Bond Volume CAP
    Form 8871 Political Organization Notice of Section 527 Status
    Form 8872 Political Organization Report of Contributions and Expenditures

  2. Form 5597 should be used to request the following MF returns for Discrepancy Adjustments for TE/GE:

    Note:

    The only time a Discrepancy Adjustment should be made for GE is for TEB, relating to Form 1040 or 1120.

    Form 11C Special Tax Return and Application for Registry-Wagering
    Form 730 Tax on Wagering
    Form 1040 U.S. Individual Income Tax Return
    Form 1041 U.S. Fiduciary Income Tax Return (for Estates and Trusts)
    Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
    Form 1065 U.S. Partnership Return of Income
    Form 1120 (including 1120L and 1120PC U.S. Corporation Income Tax Return
    Form 1120F U.S. Income Tax Return of Foreign Corporations
    Form 1120S U.S. Small Business Corporation Income Tax Return

    Reference Return - Managerial approval must be obtained before initiating an examination of a reference return and the source code must be changed to another appropriate source code. See the instructions in IRM 4.5.2, (subsection on Reference or Information Returns). A photocopy of the request for a reference return must be attached to the return as a permanent record.

4.5.1.3.8.2  (09-27-2006)
TE/GE Group Control Card, Page 2 of Form 5597

  1. After terminal input, Form 5597 becomes a Group Control Card and can be used to manually control AIMS accounts assigned to a group. For each account entering the examination stream as a result of a Form 5597 requisition, the original Form 5597 can be used for control purposes. Control and filing of the Group Control Case is the responsibility of the Group Manager, or their designee, in the function that has requested or is holding the return. Every return, including copies of the employer's/organization's returns, in a TE/GE Group must have a Group Control Card whether the return was requisitioned or received through other channels. It is not necessary to control a BRTVU/ERTVU/RTVUE print on AIMS unless it has been determined that an examination will take place.

    Note:

    The Automated control systems " EOIC/EPIC" are acceptable and preferable, in lieu of maintaining Group Control Cards.

  2. For each account entering the examination stream as an automatic or related return selection, or as part of a multiple request or RICS order, EOIC/EPIC is used for control purposes. When a TE/GE account is received in the Program & Review area for review, EOIC/EPIC should be used for control purposes. Refer to See Exhibit 4.5.1-9.for instructions on preparing Form 5597, Page 2, TE/GE Group Control Card.

  3. When the case is closed, enter the date closed and the function that the case is being transferred to. File the card alphabetically, by the name of the employer/organization, in a closed case file and retain for three years in field examination groups, ninety days in office examination groups or until the next Inventory Validation, whichever is later. A dollar amount must not be recorded on these cards.

  4. A second Group Control Card may be prepared at local option. This control card should accompany the case file when the return is closed out of the group for use in other functions.

  5. When the case is returned from the Closing Function, reactivate the closed card by entering the date received and file the card in the open case card file. When the case is re-closed, enter the date the case is returned to the Closing Function on case file card.

4.5.1.3.8.3  (04-01-2003)
Form 5597-C, TE/GE Record Retention Agreement Request

  1. Form 5597-C is a terminal input document used to establish record retention information on AIMS. The EIN of the organization that has signed an ADP Record Retention Agreement with IRS and the code of the business segment that obtained the agreement and retains it on file is kept on AIMS until deleted using Form 5597-C. Instructions for preparing Form 5597-C are found in See Exhibit 4.5.1-10.

  2. Record retention information is used to annotate Form 5546, Examination Return Charge-Out, with the legend "RECORD RETENTION AGREEMENT ON FILE" each time the EIN of an organization that has signed an agreement is encountered during the establishment of AIMS accounts. This message is an alert to the fact that a Computer Audit Specialist (CAS) must be contacted before beginning the examination.

  3. After preparing Form 5597-C, submit it to the Group Manager (or their designee) for review and forwarding to the Classification Manager who will sign, date and forward it for terminal input. Each Form 5597-C is returned to the Classification Manager after input through the terminal.

  4. Disposition of Form 5597-C - Form 5597-C are destroyed at the discretion of the Classification Manager.

4.5.1.3.8.4  (09-27-2006)
Form 5588, TE/GE NMF Request

  1. Form 5588 is used to establish a record on AIMS when NMF returns are secured for TE/GE. It is also the requisition form for the return and examination assembly and an open NMF account on AIMS for a specific NMF-controlled examination. Instructions for preparing Form 5588 are found in See Exhibit 4.5.1-11.

  2. Form 5588 should be used to establish the following NMF returns on AIMS:

    1. Form 990BL, Information and Initial Excise Tax Return for Black Lung Benefit Trust and Certain Related Persons

    2. Form 990-T, Exempt Organization Business Income Tax Return

    3. Form 4720–A, Self-Dealers, Organization Managers, Foundation Managers and Disqualified Persons

    4. Form 5330, Return of Initial Excise Taxes Related to Employee Benefit Plans

      Note:

      Beginning January 2001, Form 5330 will post to the BMF. Form 5588 should only be used for Form 5330 if an original return is posted to the ANMF.

  3. Also, use Form 5588 whenever IMF/BMF/EPMF cannot be used. Because there is no MF intervention, a full account is established on AIMS at the time of terminal input. Space has been provided for a Terminal Operator to identify the location of a return if it is already on AIMS. An examination assembly is generated for each return requisitioned by Form 5588. The forms can be used to request an examination assembly without a return when the original return has not been filed and Substitute for Return Procedures are being used.

  4. The use of Form 5588 to obtain a charge-out document from the campus will provide the information to establish a record on NMF and to maintain an effective control of return entering the examination stream.

  5. Each requester must prepare and submit the form to the Group Manager or their designee, who will review and approve each request before it is forwarded for terminal input. Command Codes BMFOL/EMFOL should be attached to verify entity information to prevent rejects..

  6. When the form is returned to the originator, it will reflect one of the following situations:

    1. Error Message - The request has not be accepted because of an error. The nature of the error, such as a necessary item on the form not completed, or the organization’s name and TIN that do not match, will be explained in writing by the Terminal Operator. The Group Manager, or their designee, will correct the form wherever possible. When the Group Manager, or their designee, cannot correct the form, the form is given to the Examiner to correct. If the error is "NC Mismatch" and a check digit is available, the check digit should be used. The form must be resubmitted for terminal input before any further action will be taken on the Examiner’s request.

    2. Record on File - The request has not been accepted because the return requested has already been established on AIMS. The message on the form will show, as an example, Opened to EO (O EO), Opened to Appeals (O AP), Closed by EO (C EO), and Transferred Account (TRA) or Open to GE (O GE), Open to Appeals (O AP) or Closed by GE (C GE) and Transferred Account (TRA). When there is a record on file, research must be done to locate the return. The request should not be resubmitted.

  7. Each Form 5588 is returned to the group after input through the terminal. When the EO examination assembly is received in Dallas Classification, generally after about thirty days, it is forwarded to the group for association with the corresponding Form 5588. The form is removed from the pending tax return file and Page 2 is then completed and filed according to instructions in See IRM 4.5.1.3.8.5.

  8. The pending tax return file should be reviewed monthly to identify requests where a assembly has not been received within a reasonable period of time, usually two months. .

4.5.1.3.8.5  (09-27-2006)
TE/GE Group Control Card, Page 2 of Form 5588

  1. After terminal input, Form 5588 ican be used to manually control NMF accounts assigned to a group. Control and filing of the Group Control Card is the responsibility of the Group Clerk in the function that has requested or is holding the return. Every return, including copies of the employer's/organization’s returns, in a TE/GE Group, must have a Group Control Card whether the return was requisitioned or received through other channels. It is not necessary to control a BRTVU/ERTVU print on AIMS, unless it has been determined that an examination will take place. Instructions on preparing Page 2 of Form 5588 are found in See Exhibit 4.5.1-12.

    Note:

    Automated control systems "EOIC/EPIC" are acceptable and preferable in lieu of Group Control Cards.

  2. For each account entering the examination stream as a result of a Form 5588 requisition, the original Form 5588 can be used for control purposes. When a case is received in a group, the card is prepared as follows:

    1. Attach a "file label" included in the case file, if available.

    2. Enter the statute of limitations date, if the statute date has been extended per a secured consent.

    3. Enter the name of the Examiner to whom the case is currently assigned.

    4. Enter the date assigned to the Examiner.

    5. Enter the date assigned to the group. For office examination returns, the entry of date assigned is optional.

    6. File the completed card alphabetically by Examiner.

    7. Additional entries for local control may be made as appropriate.

  3. When the case is closed, enter the date closed and the function that the case is being transferred. The case is filed alphabetically, by name of employer/organization, in a closed case file and retained for three years in field examination groups, and ninety days in office examination groups or until the next Inventory Validation, whichever is later. A dollar amount must not be recorded on these cards.

  4. A second Group Control Card may be prepared at local option. This control card should accompany the case file when the return is closed out of the group, for use in other functions. When a NMF account is received in the Programs & Review area for review, a blank Form 5588 is used for control purposes.

  5. When a case is returned from the Closing Function, reactivate the closed card by entering the date received and file in the open case card file. When the case is re-closed, enter the date the case is returned to the Closing Function and refile in the closed case file.

  6. Automated control systems "EOIC/EPIC" are preferable,in lieu of Group Control Cards.

  7. Disposition of Form 5588 - After closing an account, information may be recorded on Form 5588. The form is then maintained for reference purposes.

4.5.1.3.8.6  (09-27-2006)
TE/GE Requisitions Not on AIMS Forms

  1. Requests by TE/GE personnel for tax returns are ordinarily made on AIMS forms when the module is established. Follow-up requests may be made using CC AMSTU4 for cases already fully established on AIMS.

  2. In some instances, it is necessary to requisition a return without using AIMS forms. These instances are:

    1. Ogden Campus EP, EO or GE unpostables.

    2. Ogden Campus case requiring an AIMS follow-up request on which the Employee Group Code information is not sufficient to route the return to the requester.

    3. Documented emergencies, approved by the Director of EP, EO, FSLG, ITG, TEB or the OPR, or their designee, and is controlled by the Classification Manager or Closing Function Managers. AIMS establishment of these cases must be initiated simultaneously.

  3. Non-AIMS requests for returns described in (2) above, may be input using CC ESTAB.

  4. Form 2275, Records Request Charge and Re-Charge, will be used for tax return requests initiated by TE/GE personnel on an exception basis only (i.e., documented emergencies). Appropriate approval signatures must be included on this form.

4.5.1.3.8.7  (09-27-2006)
TE/GE Requisition Problems

  1. There are occasions when a needed return will not establish on AIMS. The instructions for the action to correct this situation are referenced below:

    1. The requisition was rejected at the time of terminal input: See IRM 4.5.1.3.8.1(1)d)1).

    2. The requisition did not match against the LAP or NAP: See IRM 4.5.1.3.8.1(1)d)1).

    3. The requisition was accepted on AIMS, but rejected at MF; notification is the TC 424 Reject Register: See IRM 4.5.1.3.8.1 (1)d)3).

    4. The return does not establish, but a notice of reason was not provided: See IRM 4.5.1.3.8.1(1)d)3).

  2. On occasion, the requisition may serve to establish the return on AIMS without delivering the return.

    1. The examination will be conducted on the organization’s copy or a BRTVU, RTVUE or ERTVU print:. See IRM 4.5.1.2.2. (1)c) and also, IRM 4.4.2.23.2 and IRM 4.4.5.5.2 of the AIMS/Processing Handbook.

    2. The Examination Charge-Out indicates the return is assigned to an area outside the TE/GE Division: IRM 4.4.2.42 (AIMS/Processing Handbook).

4.5.1.3.9  (04-01-2003)
TE/GE Forms Used to Process, Update, Correct and Reference Accounts

  1. To process, update, correct or reference TE/GE accounts on AIMS, use the applicable form. Detailed instructions are provided below.

4.5.1.3.9.1  (09-27-2006)
Form 5595, TE/GE Update

  1. Form 5595, TE/GE Update is used to perform the following functions:

    1. Re-establish closed returns

    2. Update status codes

    3. Update employee group codes

    4. Update statute date

    5. Update aging reason code

    6. Update project code

    7. Generate a follow-up request for a missing return

    8. Request additional audit and/or address labels

    9. Set an AIMS freeze code

    10. Release an AIMS freeze code

    11. Update amount of claim

    Note:

    Updates of an Employee Group Code to a EGC outside the groups Primary Business Code must be done using Form 3185, routed to the Classification Unit.

  2. Local procedures must be established that provide who will perform the update to change inter-group Employee Group Codes, the sending or receiving group. Instructions for preparing Form 5595, along with examples of when to use Form 5595, are found in See Exhibit 4.5.1-13.

  3. Form 5595 is used with CC AMSTUR to re-establish returns that have been closed (returns in Status Code 90) without waiting the normal aging-off period. Area Offices may use Form 5595 to make changes, etc., to related group cases, but only for cases going to or from Status Code 22, 24, 25 (GE only), 30, 32, 34 or 38.

  4. Disposition of Form 5595 - Form 5595, except AMFRZ, may be retained in the TE/GE Division for thirty calendar days after information is entered via terminal. AMFRZ can only be input by designated employees in the Closing Function and Classification Unit.. All AMFRZ input documents should be maintained in a AMFRZ suspense files. Other Form 5595's should be disposed of according to IRM 1.15.24, Records Control Schedule for TE/GE.

4.5.1.3.9.1.1  (09-27-2006)
TE/GE Responsibilities

  1. Responsibility for submission of documents to update the TE/GE AIMS file will be that of the function in which any of the following conditions occur:

    1. change in employee group code

    2. change in statute date

    3. change in status code

    4. input of examiner number

    5. claim amount

  2. EP, EO or GE Group responsibilities include:

    1. If the appropriate status code was entered on an individual requisition (Form 5597, or 5588), no additional updating is necessary when the examination assembly is initially received in TE/GE. If, however, the appropriate status code was not entered, the Group Manager, or their designee, is responsible for updating the account to the proper status as soon as the examination assembly is received. The Group Manager, or their designee, is also responsible for updating the status codes on all automatic selection accounts and accounts related to the automatic selection or individual requisition as soon as those examination assemblies are received.

    2. Group Managers, or their designees, are responsible for updating the Status Code to 10 (Assigned, No Taxpayer Contact) and 12 (Assigned, Taxpayer Contact) on all accounts assigned to an Examiner.

    3. Preparing and inputting* update forms when returns move: from Status Code 10 - Assigned, No Taxpayer Contact to Status Code 12 - Assigned, Taxpayer Contact to Status Code 38 - Suspense, Other.

    4. Preparing update forms if mandatory review returns are sent directly from the group to Review, Status Code 20. The update forms will be sent with the case files.

    5. Preparing update forms when returns are being returned to Review, Status Code 20, for sample review.

    6. Preparing and inputting update forms when returns move from group status to the Closing Function Status Code 53.

    Note:

    * If IDRS access is not available, the update forms should be forwarded to the Closing Function for terminal input.

  3. The Classification Manager responsibilities include:

    1. RICS selected returns and corresponding related return selections,

    2. Updating selected returns to Status Code 08 (Selected, Not Assigned)

    3. Closing returns not selected using Form 5596, TE/GE Non-Examined Closings. See IRM 4.5.1.3.10.2. and IRM 4.5.2.3.8.

    4. Updating accounts to Status Code 10 (Assigned, No Taxpayer Contact) and Employee Group Codes to reflect the specific group(s) that the accounts are being assigned.

  4. TE/GE Review Staff responsibilities include:

    1. Preparing and inputting* update forms when returns are placed in another Review status, such as Status Code 22 - 30-Day Letter or Status Code 24 - 90-Day Letter.

    2. Preparing and inputting* update forms when returns are returned from EP, EO or GE Groups.

    3. Inputting* updates on returns which are received directly from EP, EO or GE Groups. The update forms will be prepared by the sending group and are received with the case files.

    4. Inputting* updates on premature referrals received from Appeals. The update forms will be prepared by the Appeals Office and are received with the case files.

    5. Preparing and inputting updates to Status Code 10 - Assigned, No Taxpayer Contact, Status Code 12 - Assigned, Taxpayer Contact, Status Code 30 - Form 1254 Suspense and Status Code 38 - Suspense, All Other.

    6. Upon local option, Review Staff may input updates of returns received from the TE/GE Closing Function.

    Note:

    * If IDRS access is not available, the update forms should be forwarded to the Closing Function for terminal input.

  5. The Classification Function should prepare and input* updates to -, Status Code 08 - Selected, Not Assigned, Status Code 10 - Assigned, No Taxpayer Contact and Status Code 12 - Assigned, Taxpayer Contact.

    Note:

    * If IDRS access is not available, the update forms should be forwarded to the Closing Function for terminal input.

  6. TE/GE-Closing Function responsibilities include:

    1. Preparing and inputting all updates on returns forwarded to the Review Staff, unless Review Staff locally decides to input updates on all cases they receive.

    2. Immediately updating to an Closing Function status code any return that will remain in the Closing Function.

    3. Preparing and updating cases returned to the group.

    4. Performing terminal input of updates for those functions that do not have access to IDRS.

    5. Preparing updates within one-day of receipt.

4.5.1.3.9.1.2  (04-01-2003)
Re-establishing Closed Returns

  1. Form 5595 can be used to re-establish returns that are closed and still on AIMS in Status Code 90 - Closed, unless the return was closed by an Appeals Office.

  2. Before a return can be re-established with Form 5595, the following conditions must be met:

    1. Examined closings must have been in Status Code 90 more than 40-days.

    2. A TC 30X must have posted for the first closure and not be pending or unpostable.

    3. Non-examined closings do not require a waiting period prior to re-establishment.

    4. In addition to the approval of the Group Manager, or their designee, the approval of the Classification Manager or AIMS Coordinator must be secured for requested initiated by TE/GE.

4.5.1.3.9.1.2.1  (09-27-2006)
Rules for Re-establishing Closed Returns

  1. Certain rules control returns re-established. Among them:

    1. Examined returns re-established in Employee Group Code (EP-76XX; EO-79XX and 77XX; or GE-72XX) must have a status code greater than 10.

    2. No re-established returns, except a claim, can be closed using a non-examined disposal code. Claims may be surveyed only when the previous closed return used a non-examined disposal code.

    3. CC AMSTUR eliminates examination results for the original closing from AIMS accomplishment reports of the closing PBC.

    4. CC AMSTUR eliminates examination time for the original closing from the AIMS accomplishment reports. When the re-established return is finally closed, Examiner's Time (Item 28 on Form 5650 - EP Examined Closing Record or Form 5599 - TE/GE Examined Closing Record) must reflect the examination time of both the original and final closing. There is a computer check to ensure that the time recorded on the final closing is equal to or greater than the original closing.

  2. Since charge-out and labels are not generated when a return is re-established on AIMS, secure an AMDISA print prior to re-closing.

4.5.1.3.9.1.2.2  (09-27-2006)
Impact on Re-establishing Closed Returns on AIMS and AIMS Tables

  1. If the case is re-established before the end of the fiscal year, of the original closing:

    1. The prior closure information is deleted from the AIMS tables.

    2. The prior closure information is deleted from the AIMS data base with the exception of Item 28, Examiner's Time of Form 5650 or 5599. Examiner's Time will be stored on the AIMS data base and the subsequent closing must have an amount entered in Item 28 that is equal to or greater than the original closure. The computer will not allow any corrections to Examiner's Time on open cases.

    3. For EP (BMF Form 5330's), EO and GE cases only: Since Items 12 and 15 entries were sent to MF when the original closure was input, the Closing Function will only enter the changes resulting from the subsequent closure in Items 12 and 15.

  2. If the case is re-established after the end of the fiscal year of the original closing, the AIMS information cannot be deleted from the AIMS tables since the tables have been finalized. To prevent TE/GE from receiving duplicate results, the prior AIMS information is stored on a separate file which the computer uses to NET the figures input from the closings. This is why it is extremely important to enter the totals for both closings on the Form 5650 or Form 5599.

    Example:

    For EP (BMF Form 5330's), EO and GE cases only: If the original closure resulted in $10,000 and 10 hours, and the subsequent closure resulted in an additional $4,000 and 5 additional hours, the total reflected on the AMDISA after closing must be $14,000 and 15 hours. The computer will NET the new figures with the figures that were stored from the original closure and the results for the current year tables will be the correct amount of $4,000 and 5 hours. If the subsequent examination resulted in a decrease of $4,000, it would not be appropriate to show a negative amount on the current year tables, therefore, an amount of $0 and 5 hours would appear on the current year tables.

4.5.1.3.9.2  (09-27-2006)
Form 5666, TE/GE Referral or Information Report

  1. Form 5666, TE/GE Referral/information Report, is prepared whenever a referral or information notice is required or a future year examination is recommended. A review of the data from CC ERTVU (for EP), CC RTVUE (for IMF) or CC BRTVU (for EO or GE) should be used in making the determination to examine returns filed after December 1991. Instructions for preparing Form 5666 are found in See Exhibit 4.5.1-14.

  2. The Classification Manager or Programs & Review Manager reviews Form 5666, TE/GE Referral/information Report to determine whether the referenced return should be requisitioned. If it should be, Form 5666 will also act as an MF requisition. Form 5588, TE/GE NMF Request must be used to requisition a NMF return.

  3. If the Referral or Information Report is for a future file year, Form 5666 is input using the applicable Push Code (EP - Push Code 081; EO/GE - Push Code 022, 023, 024, or 025), which will hold the skeletal record on AIMS. Form 5666 is sent to the Classification Manager to be placed in the "Intercept file."

  4. If the return does come into TE/GE through other channels, a special message that a Referral or Information Report is available is printed on Form 5546, Examination Return Charge-Out. This report should be associated with the return by notifying the Programs & Review Manager or the Classification Manager to secure the Referral or Information Report.

  5. Disposition of Form 5666 - Place Form(s) 5666, used to record a recommended future year examination, in the corresponding case file(s).


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