Internal Revenue Manual - 4.5.1 TE/GE AIMS Processing (Cont. 1)

Part 4. Examining Process
Chapter 5. TE/GE AIMS Manual
Section 1. TE/GE AIMS Processing (Cont. 1)

4.5.1.3
TE/GE AIMS Forms

4.5.1.3.9
TE/GE Forms Used to Process, Update, Correct and Reference Accounts

4.5.1.3.9.3 (09-27-2006)
Inquiries About Employer or Organization Accounts

Information is provided below on the forms to use when requesting research about employers or organizations.
All requests for information must be approved except the research performed by processing personnel in the Closing Function and Campus Examination Branch processing functions when the research is done only to secure information necessary to process EP, EO, GE and Appeals adjustments.

4.5.1.3.9.3.1 (09-27-2006)
Form 5644, TE/GE Inquiry Request

Form 5644 is used to get information about returns that are on AIMS and IDRS. A great deal of information is available on the data base. The following is a partial list by CC:
1. AMDIS and AMDISA print a display of the information on the AIMS file.
2. TXMOD (with a definer) prints the same information from MF that a transcript does. However, a TXMOD is not always available for EP, EO or GE returns. TXMOD also includes pending transactions.
3. ENMOD prints an employer’s/organization’s name and address that is pending at the servicing campus or posted at MF. This information is the same as that shown on AIMS.
4. BMFOL displays BMF data including the organization’s address and should be used to obtain the latest entity information or for a cross-referenced EIN. Pending transactions are not displayed on BMFOL.
5. EMFOL displays EPMF data including employer’s address and should be used to obtain the latest entity information or for a cross-referenced EIN. Pending transactions are not displayed on EMFOL.
6. BRTVU provides access to the line items transcribed from Form 940, Form 941, Form 942, Form 1065 or Form 1120 and their accompanying schedules as the returns are processed at the campus for returns filed for the current year and the two previous years. CC BRTVU displays transcribed lines as reflected on the original return, reflects all returns processed during the processing year regardless of the tax period, displays delinquent and amended returns in the format of the year processed and shows computer-generated fields. BRTVU is not updated to reflect any subsequent adjustments or duplicate return data. Therefore, a current transcript of account, BMFOL print, must be attached to the BRTVU print when examining a return.
7. ERTVU provide access to the line items transcribed from the Form 5500 Series Returns and their accompanying schedules as the returns are processed at the campus for returns filed for the current year and the two previous years. CC ERTVU displays transcribed and edited information, edit sheet information, calculated amounts, correspondence indicators and accompanying schedules. ERTVU is not updated to reflect any adjustments, or duplicate return data. Therefore, a current transcripts of account, EMFOL print, must be attached to the ERTVU print when examining a return.
AIMS research can be done by telephone, in emergency situations. The case file must be documented to show managerial approval. A completed Form 5644 can be used as documentation. Instructions for preparing Form 5644 are in See Exhibit 4.5.1-15.
If the response received is "No Record Available," researching NMF is advised (EIN followed by an "N" ). If AIMS reflects a PICF code of 1 - 8, additional information is available on the PCS data base. Research using TSINQ by completing Form 8337, Key Case/investor Inquiry or Form 8623, PCS Summary. For summarized research use CC TSUMY.
Place Form 5644, along with the requested print(s), in the corresponding case file(s)..
Disposition of Form 5644 - The requested information will be recorded on the form or attached to the form. Form 5644 remains in the case file until the case closes.

4.5.1.3.9.3.2 (09-27-2006)
Form 6882, lDRS/Master File Information Request

Form 6882 is used to secure information about returns that are on IMF/BMF/EPMF. Information about MRS can be found in Doc. 6209, ADP and IDRS Information.
The Business Master File On-Line (BMFOL) provides research of nationwide entity and tax data posted to the BMF. BMFOL allows expanded research capability when routine IDRS research (e.g., SUMRY or TXMOD) results in " No Data Available." It should be used in lieu of MFTRA , where possible. BMFOL displays an Index Summary of tax modules, showing the tax year available. The screen contains nationwide information including entity, posted return, general tax data, status history, vestigial, adjustment, and audit history data for a specific TIN.
The Employee Plans Master File On-Line (EMFOL) provides research of nationwide entity and tax data posted to the EPMF. EMFOL allows expanded research capability when routine IDRS research (e.g., SUMRY or TXMOD) results in "No Data Available." It should be used in lieu of MFTRA where possible. EMFOL definer "I" displays an Index Summary of tax modules, showing the tax years available. The screen contains nationwide information including plan number, tax period, posting status, Campus code, return status code (EFAST), schedules and plan first name for a specific EIN.

4.5.1.3.9.3.3 (09-27-2006)
Master File View and Return View for TE/GE

Master File View (MFVUE) and Return View (RTVUE) provides on-line research of MF account and return data. Since MF does not carry all information available on the IDRS screen displays (IDRS notice status, case control information, pending transactions, etc.), it is imperative that IDRS research be initiated before accessing MF information via MFVUE or RTVUE. Also, IDRS input CCs that will cause a change to the MF data cannot be preceded by MFVUE or RTVUE.
These CCs should be used to research entity and/or tax data which may not be available on IDRS. In most cases, the response will appear on the screen in five seconds or less. This will negate the need for MFTRA transcripts or the need to secure hard copies of tax returns in some cases.
MFVUE accesses the IMF/BMF and allows several screen displays based on an input definer. These will include:
1. An index screen which shows whether a specific tax period is available on-line or not. The index screen also includes a "balance" due field showing if the account is in debit, credit, or zero balance.
2. A screen which shows entity information, similar to INOLE.
3. A screen which has specific data from the tax account, similar to TXMOD and MFTRA.
4. A screen titled "IMF Adjustment Transaction Screen" which includes detailed information about adjustment transactions input.
5. A screen which includes retention register account information.
6. A posted TC 150 return screen which displays return data that is transcribed along with computer generated fields.
7. A status history screen which includes extension to file data.
8. A help screen which displays information to assist in using RTVUE.
RTVUE accesses the Return Transaction File (RTF). It contains all edited, transcribed, and error corrected data from data entry lines of returns and related forms and schedules filed in the current processing year, including returns for two prior tax years. This CC requires a definer to access a particular screen and has an index screen.
When available, the use of these two CCs will be the suggested alternative to MFTRA/ESTAB requests. Examinations may be closed based on an RTVUE print. Copy of return procedures must be followed. See IRM 3.12.12, Exempt Organization Returns.

4.5.1.3.9.4 (09-27-2006)
Correcting AIMS

In general, Form 3198-A, TE/GE Special Handling Notice, is used to notify the Closing Functions of corrections needed when both AIMS and the IMF/BMF/EPMF should be corrected.
Form 5598, TE/GE Correction Request is used to correct AIMS only when the IMF/BMF/EPMF does not need to be corrected.

4.5.1.3.9.4.1 (09-27-2006)
Form 5598, TE/GE Correction Request

Corrections can be made using Form 5598 as long as the account(s) are on AIMS. Generally, an account is available for 90 days after it has closed. If the correction is to a record that has aged off of AIMS,the correction cannot be done. Instructions for preparing Form 5598 are in See Exhibit 4.5.1-16. and See Exhibit 4.5.1-17.
Corrections must be made at the time that the error is discovered. Responsibility for making corrections falls to the EP (BMF 5330's), EO or GE function (Group, Classification, Planning & Review, etc.), handling the account at the time the error is discovered. A maximum of twenty accounts can be corrected using the same Form 5598, if the identical corrections are being made to each of the accounts.
Use Form 5598 whenever:
1. An error is found on an AIMS - generated output such as a Form 5546, Examination Charge-Out, a label, a CC AMDIS/AMDISA print, etc.
2. An error is discovered during quality review of a document previously used as terminal input to AIMS
3. An error is recorded on the Ogden Campus or Detroit Computing Center error registers.
Completed forms are routed to the approving official who reviews the forms to ensure the quality and integrity of the requested action. The approving official will return an unapproved Form 5598 to the requester with a statement indicating the action that should be taken in lieu of that recorded on the correction request. The Group Manager, or their designee, of the initiator approves Form 5598 requests to correct items.
A correction to a closed record, Status 8X or 90, causes the Report Extraction Indicator to be reset. If the record passes all the consistency and validity checks, the corrected record will be extracted during the next report extraction period and the EO and GE tables for the business segment office will be updated with the correct information. If the correction is to a record that was closed to an Appeals Office that is outside the jurisdiction of the TE/GE campus, the AIMS data base must be backed-down to EP (BMF 5330's), EO or GE in the closing business segment office in order to input a correction.
Disposition of Form 5598 - Retain Form 5598 sixty days after input. Form 5598 should then be disposed of according to IRM 1.15.24, Records Control Schedule for TE/GE.

4.5.1.3.9.4.2 (09-27-2006)
Correcting Activity Codes

Activity codes should be entered on all requests for returns. When the activity code is not known, it should be estimated. If the estimated activity code of a IMF/BMF/EPMF requisitioned return is wrong, it is corrected automatically at MF and the AIMS data base will reflect the true activity code. Refer to the following for listings of valid Activity Codes:
• Doc. 6476 (EP)
• Doc. 6379 (EO)
• Doc. 11308 (GE)

Exception:

Substitutes for returns and returns manually re-established from the retention register are not corrected.
"TEB Activity Code structure for 8038 series returns relates directly to the Report Number, which can not be changed. Therefore, 8038 series returns are not included in the above statement. "
If the estimated activity code of a NMF requisitioned return is wrong, it must be corrected using Form 5598, TE/GE Correction Request. Form 5598 is also used to correct the following activity codes:
1. Substitutes for returns received with an incorrect activity code or 000.
2. Returns manually re-established on IMF/BMF/EPMF after being placed on the retention register and received with an incorrect activity code or 000. These are returns that were originally listed on the TC 424 Reject Register with reject codes 1970 or 3471.
  
  Reminder:
  
  The activity code should be based on the return as filed without considering any later changes made by IRS. The exception to this is that the correct activity code for a substitute for return is based on the return after examination.

4.5.1.3.9.4.3 (04-01-2003)
Correcting the Source Code

The source code must reflect the reason the return was selected for examination. Thus, even if a return becomes part of a special program, the source code should not be changed. Refer to the following for valid Source Codes.
• Doc. 6476 (EP)
• Doc. 6379 (EO)
• Doc. 11308 (GE)
When the return is requested for reference or information, managerial approval is needed before an examination of the return can be initiated. Source Code 45 must be closed using Disposal Code 45.

4.5.1.3.10 (09-27-2006)
Closing TE/GE Accounts Off AIMS

The forms used to close EPBMF 5330's, EO and GE accounts off of AIMS are as follows:
1. Form 5599, TE/GE Examined Closing Record
2. Form 5650, EP Examined Closing Record and
3. Form 5596, TE/GE Non-Examined Closing Record.

4.5.1.3.10.1 (09-27-2006)
Form 5599, TE/GE Examined Closing Record

Form 5599, TE/GE Examined Closing Record, is used to close examined returns Disposal Codes (Disposal Codes 01-07, 09-11 and 13 for EP BMF 5330's, Disposal Codes 01-19, 50, and 52–53 for EO; Disposal Codes 01-19, and 50–53 for GE) and surveyed claims (Disposal Code 34) for EP, EO and GE returns closed off of AIMS at the completion of the examination. Instructions for preparing and reviewing Form 5599 are found in IRM 4.5.2.1.4. In addition, Form 5599 is used to update IMF/BMF/EPMF with assessment and closing information from a MF account. Both IMF/BMF and NMF (EO, EPand GE returns ) will be closed using Form 5599. Cases returned from Appeals for further review, must have new Form 5599 prepared as though previous closings have not taken place.

Note:

Beginning January 1, 2002, EP Form 5330's that have posted to BMF are being closed using Form 5599.
1. Forward the completed Form 5599, along with the corresponding case file, to the Group Manager (or their designee), who will review the entire file before forwarding it to the Closing Function for processing and terminal input.
2. The completed examination case file, along with the Form 5599, is forwarded to the Closing Function where it is completed, reviewed, and processed to close it off AIMS and IMF/BMF.
Returns closed with an agreed examined disposal code remain on AIMS for ninety days after being closed at the terminal or until assessment verification has been completed, whichever is longer. They are included in closing reports at the end of the month in which they are closed at the terminal. Returns closed with an unagreed examined disposal code remain on AIMS for ninety days after being closed at the terminal for the Appeals Office or until assessment verification has been completed, whichever is longer. They are included in closing reports at the end of the month in which they were closed at the terminal for the TE/GE Division.

Note:

Effective 03/28/2003, Non-Master File accounts are no longer aged off of AIMS.
An examined return may be re-established once it has aged off of AIMS. In some instances, however, there may be a need to re-establish a closed return before the end of the normal 90 days aging-off period. If this is the case, refer to See IRM 4.5.1.3.9.1. and See Exhibit 4.5.1-13. for instructions on re-establishing closed returns.

4.5.1.3.10.2 (09-27-2006)
Disposing of Form 5599

For IMF/BMF/EPMF Agreed Closings - The Closing Function attaches Form 5599 to the return, if present, after closing an agreed IMF/BMF/EPMF account at the terminal and forwards it to the Ogden Campus for refile. If local procedures require, an administrative file is retained in the Central Files area of the Closing Function for future reference.

For NMF Agreed/Unagreed Closings - After preparing Form 2859 to manually assess any additional taxes or Form 1331 to abate and/or refund any taxes, the Closing Function will photocopy Form 2859 or Form 1331. The Closing Function should attach Form 5599 to the return and forward it to the terminal for closing off the AIMS database to capture the statistics.

The original Form 2859 or Form 1331 should be mailed to the Campus for manual assessment or abatement processing, as follows:

IF	THEN
The NMF assessment or abatement is for a return that was established on AIMS prior to 07/01/02	The original Form 2859 or Form 1331 is shipped for manual processing to the: Philadelphia SPC PO Box 245 Attn: NMF Accounting Bensalem, PA 19020
The NMF assessment or abatement is for a return that was established on AIMS after 07/01/02	The original Form 2859 or Form 1331 is shipped for manual processing to the: Cincinnati SPC PO Box 12267 Attn: NMF Accounting Covington, KY 41012

After closing an agreed/unagreed NMF return at the terminal, the copy of Form 2859 or Form 1331 should be placed in the TE/GE closing package containing the Form 5599 and, if present, the return. Forward this package to the applicable Campus for association and refile, as follows:

IF	THEN
The first two digits of the DLN on the NMF assessment or abatement has the file location code of 17	The copy of Form 2859 or Form 1331 and the TE/GE closing package is shipped for refile to the: Cincinnati Campus Stop 2800 F Attn: Team 105, Refiles 201 W. Rivercenter Covington, KY 41011
The first two digits of the DLN on the NMF assessment or abatement has the file location code of 28	The copy of Form 2859 or Form 1331 and the TE/GE closing package is shipped for refile to the: Philadelphia Campus Drop 524 Attn: Refiles 11601 Roosevelt Blvd. Philadelphia, PA 19020
The first two digits of the DLN on the NMF assessment or abatement has the file location code of 29	The copy of Form 2859 or Form 1331 and the TE/GE closing package is shipped for refile to the: Ogden Campus Team 103, M/S 6721 Attn: Closed Audits 1160 W. 1200 S. Ogden, UT 84201

If local procedures require, an administrative file is retained in the Central Files area of the Closing Function for future reference.

Unagreed Closings to Appeals - After closing an unagreed return at the terminal, the Closing Function forwards the entire case file, including Form 5599, to the Appeals Office. The disposition of Form 5599 is the same as for an agreed return after closing by Appeals.

4.5.1.3.10.3 (09-27-2006)
Form 5650, EP Examined Closing Record

Form 5650 is used to close EP examined returns, 5500 and 5330 NMF (DCs 01–15 and 34) off the AIMS database at the completion of the examination. Form 5650 is used to update the Employee Plans Master File (EPMF) with closing information. Forms 5330 processed after 01/01/2002 to the BMF are closed using Form 5599, TEGE Examined Closing Record. Manual assessments for Form 5330 must still be done if the account has a TC150 and TC973 posted to the BMF.
1. The Examiner will forward the completed Form 5650, along with the corresponding case file, to the Group Manager or their designee, who will review the entire case file for further processing.
2. The complete examination case file, including Form 5650, is forwarded to the appropriate closing function for final AIMS closing procedures.

4.5.1.3.10.4 (09-27-2006)
Disposing of Form 5650

EPMF Closings - The Closing Function attaches Form 5650 to the return, if present, after closing at the terminal and forwards the package to the Ogden Campus for refile. If local procedures require, an administrative file is retained in the Central Files area of the closing function for future reference.
NMF Closings - The closing function prepares and makes a photocopy of Form 2589 to manually assess any additional taxes or Form 1331 to abate and/or refund any taxes. The Closing Function will attach Form 5650 to the return and forward the package to the terminal for final AIMS closing. The original Forms 2859 or 1131 should be mailed to the Campus for manual assessment or abatement processing

4.5.1.3.10.5 (09-27-2006)
Form 5596, TE/GE Non-Examined Closings

Form 5596, TE/GE Non-Examined Closings, is used for closing non-examined returns (except Surveyed Claims, Disposal Code 34). Refer to the following for the definitions of non-examined disposals:
• Doc. 6476 (EP)
• Doc. 6379 (EO)
• Doc. 11308 (GE)
Following is a list of disposal codes.
1. EP and EO Disposal Codes: 20-22, 25, 29, 30-33, 35, 45 and 99
2. GE Disposal Codes 20, 21, 30-33, 35, 45 and 99
Surveyed Claims are closed on Form 5599, TE/GE Examined Closing Record or Form 5650, EP Examined Closing Record. See Exhibit 4.5.1-18. for instructions on preparing and reviewing Form 5596.
A maximum of 20 accounts can be closed using the same Form 5596, which must include:
1. EIN,
2. Name Control,
3. MFT,
4. Plan/Report Number (if applicable) and
5. Blocking Series.
.
After preparing Form 5596, forward it along with the corresponding case file(s) to the Group Manager, or their designee, who will review and forward the entire package to the Closing Function for final closure.
Generally accounts closed on AIMS with a non-examined Disposal Code remain on AIMS only until the end of the month.
To allow time for reversal of the examination indicator on EPMF, a non-examined EPMF account cannot be re-ordered for one month following closing at the terminal.
If Disposal Code 33 or 99 has been used, Form 5596 is retained in the Closing Function for 30 days after terminal input and then disposed of in accordance with IRM 1.15.24, Records Control Schedule for TE/GE. For all other non-examined Disposal Codes, Form 5596 remains with the case file.

4.5.1.3.11 (04-01-2003)
Form 4881, Chapter 42 Taxes - Disqualified Person/Foundation Manager

Form 4881, Chapter 42 Taxes - Disqualified Person/Foundation Manager, is a manually processed assessment and accounting document used in conjunction with Form 5599, TE/GE Examined Closing Record, for all EO cases involving the assessment of Chapter 42 taxes.
A separate form has to be prepared for each tax period in which there is an assessment. A separate form has to be prepared for each person and/or organization being assessed Chapter 42 taxes.
Refer to See Exhibit 4.5.1-19.for instructions on preparing Form 4881.

Exhibit 4.5.1-1 (04-01-2003)
IDRS Command Code BMFOL Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1.(1)a.)

A	Adjustment Screen - displays adjustment transactions for a specific TIN, MF Tax Code (MFT) and tax period.
B	Retention Recovery Request- Displays status of Recovery Request (MFT/TX PRD/Plan # required)
C	Refund Research Request - Displays the associated tax Module screen (Check Symbol/Number required)
E	Entity Screen - general entity information and entity transactions for a specific TIN. (MFT and tax period not required.)
F	Entity FTD Screen - displays Federal Tax Deposit (FTD) information for a specific employee identification number (EIN). (MFT and tax period not required.)
H	Help Screen - displays information to aid in using BMFOL.
I	Index (Summary) Screen - displays available on-line tax modules. It also shows the posted return, tax period, module balance, collection status, freeze codes and tax module codes. (MFT and tax period not required.)
K	Form 941 Lookback Information (MFT/TX PRD required).
L	Last Period Satisfied Screen - general tax data for last period satisfied for a specific EIN.
N	No Vestigial Screen - Retention Register Tax Module which lack a Vestigial entry (MFT/TAX PRD/Plan # not required).
O	Exempt Organization Screen - exempt organization data for a specific EIN.
R	Return Posted Screen - displays TC 150 posted return data for a specific TIN, MFT and tax period.
S	Status History Screen - collection status history for a specific TIN, MFT and tax period.
T	Tax Module Screen - general tax information and tax transactions for a specific TIN, MFT and tax period.
U	CAWR Screen - Combined Annual Wage Reporting (CAWR) information for a specific EIN.
V	Vestigial Screen - vestigial data (shows what modules have been moved to the retention register and when) for a specific TIN.
W	Quarterly Form 941 Information Screen
Z	Audit History Screen - any previous audit information for a specific TIN.
#	Refund Research Screen - Check number information that corresponds with a particular Tax Module (MFT/TAX PRD/Plan # required)

Exhibit 4.5.1-2 (04-01-2003)
IDRS Command Code BRTVU Definer Codes and Definitions
(Reference: IRM 4.5.1.2.(1)b.)

SM	Summary Screen - requests the summary screen for a specific EIN, MFT and tax period.
R1	Screen 1 of Return - the display response shows the first screen of a BMF return.
R2	Screen 2 of Return - shows the second screen of a BMF return.
R3	Screen 3 of Return - shows the third screen of a BMF return.
R4	Screen 4 of Return - shows the fourth screen of a BMF return.
R5	Screen 5 of Return - shows the fifth screen of a BMF return.
R6	Screen 6 of Return - shows the sixth screen of a BMF return.
SA	Schedule A
SB	Schedule B
B2	Schedule B, Page 2
B3	Schedule B, Page 3
SF	Schedule F
SG	Schedule G
SH	Schedule H
SI	Schedule I
SJ	Schedule J
J2	Schedule J, Page 2
SK	Schedule K
SL	Schedule L
M1	Form 3800
N1	Form 4136
T3	Form 4626
Z1	Form 8817
ZZ	Form 1139
AA	Form 945A, Page 1 of 12
AB	Form 945A, Page 2 of 12
AC	Form 945A, Page 3 of 12
AD	Form 945A, Page 4 of 12
AE	Form 945A, Page 5 of 12
AF	Form 945A, Page 6 of 12
AG	Form 945A, Page 7 of 12
AH	Form 945A, Page 8 of 12
AI	Form 945A, Page 9 of 12
AJ	Form 945A, Page 10 of 12
AK	Form 945A, Page 11 of 12
AL	Form 945A, Page 12 of 12
01	Form 8609, Page 1 of 30
02	Form 8609, Page 2 of 30
03-30	Form 8609, Page 3 of 30 through 30 of 30
T	Adjustments resulting from an edit made in the Campus to a duplicate return
A	Adjustments resulting from an edit made in the Campus to an amended return

Exhibit 4.5.1-3 (04-01-2003)
IDRS Command Code EMFOL Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)e.)

D	Plan Administrator Data Screen - Plan administrator data including name, address, and phone number.
E	Filer Entity Screen - Entity information including the sponsor/employer name and address. Also, indicators, codes, notice information, and posted entity transactions (requires EIN and Plan Number to be input).
H	Help Screen
I	Index Screen - Index of all plans, tax periods, and returns for an Employer Identification Number (EIN).
L	Plan Data Screen - Plan data including application and termination sections and posted transactions (requires EIN, plan number, and tax period to be input).
S	Status History Screen - Status history of the specified tax module.
T	Tax Module Data Screen - Tax module data including the control DLN, indicators, IDRS status, dates and posted transactions.

Exhibit 4.5.1-4 (04-01-2003)
IDRS Command Code ERTVU Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)f.)

NOTE:When requesting an ERTVU for Form 5500, 5500-C, 5500-R and 5500-EZ the definer code will be blank.

	Form 5500, Annual Return/Report of Employee Benefit Plan (With 100 or More Participants)
	Form 5500-C, Return/Report of Employee Benefit Plan (With Fewer Than 100 Participants)
	Form 5500-R, Return/Report of Employee Benefit Plan (With Fewer Than 100 Participants)
	Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses Retirement Plan)
A	Schedule A - Insurance Information
B	Schedule B - Actuarial Information
C	Schedule C (Form 5500 Only) - Service Provider and Trustee Information
E	Schedule E - ESOP Annual Information
F	Schedule F - Fringe Benefit Plan Annual Information Return
H	Help Screen
I	Index Screen
X	Form 5330

Exhibit 4.5.1-5 (04-01-2003)
IDRS Command Code IMFOL Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)g.)

A	Adjustment Screen - adjustment transactions for a specific SSN, MFT and tax period.
B	Re-establishes retention tax module to the active Master File
E	Entity Screen - general entity information and entity transactions for a specific SSN
H	Help Screen
I	Index (Summary) Screen - an index screen displaying which tax modules exist and whether or not they are on-line for a specific SSN
P	Payment Transactions Screen - displays payment transactions posted to the SSN within the timeframe specified.
R	Return (Posted) Screen - a TC 150 posted return for a specific SSN, MFT and tax period, showing forms or significant schedules and other tax return data.
S	Collection Status History Screen - status history data for a specific SSN, MFT and tax period.
T	Tax Module (Transaction) Screen - general tax data and tax transactions for a specific SSN, MFT and tax period.
V	Vestigial Data (Retention Register) Screen - modules moved to the retention register for a specific SSN.
Z	Audit History Screen - displays data from the last two audit of an account.
?	Information Screen - displays information screen containing a summary of definers and their functions.

Exhibit 4.5.1-6 (04-01-2003)
IDRS Command Code INOLE Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)h.)

G	General Screen - An edited or unedited TIN must be input. This command is useful when the TIN type is unknown. The returning screen will contain any name line information available for any account attributed to that number, regardless of file, if an edited TIN is input. This request type involves multiple data base accesses and should only be used when necessary.
H	Help Screen
P	EPMF Plan Information Screen - An edited EIN, file source (P), and EPMF Plan Number. This request type will display EPMF plan information. The EPMF Specific Screen is capable of displaying only five plan names. The screen display for the "P" definer is able to display up to ten plan names. The list of plan names displayed will begin with the plan number that is input.
S	Specific Account (IMF/BMF) Screen - An edited TIN and file source must be input. This request is useful when a specific account is already known. Name lines (current and prior), street addresses, tax year, SSN name controls, cross reference and other information specific to the type of account being requested will be displayed.
T	TIN Type Known Screen - An edited TIN (either SSN or EIN) and file source must be input. This request is useful when research is desired on all accounts with the same SSN or EIN. Name line and street address information will be displayed.
X	Cross-Reference Information Screen - An edited TIN and file source must be input. This request will be useful when researching TINs that have no MF account. SSN name controls, cross reference and merge transaction information will be displayed.

Exhibit 4.5.1-7 (04-01-2003)
IDRS Command Code RTVUE Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)k.)

SM	Summary Screen for each return.
DC	Summary Screen, Page 2

Form 1040A
R1	Page 1 of the return
R2	Page 2 of the return
SB	Schedule I (Schedule B)
K1	Schedule II (Child and Depended Care Credit)
SR	Schedule II (Credit for the Elderly or Disabled)
E1	Schedule EIC (Earned Income Credit)

Form 1040EZ
R1	Page 1 of the return

Form 1040 and 1040NR (Non-Resident)
R1	Page 1 of the return
R2	Page 2 of the return
R3	Page 3 of the return
R4	Page 4 of the return
R5	Page 5 of the return
R6	Page 6 of the return

Schedules and Forms for 1040 and 1040NR
SA	Schedule A, Itemized Deductions
A1	Schedule A, Page 2
SB	Schedule B, Interest and Dividends
C1	Schedule C, Business Income/Loss #1
C2	Schedule C, Business Income/Loss #2
C3	Schedule C, Business Income/Loss #3
SD	Schedule D, Capital Gains
SE	Schedule E, Rent/Royalty/Estate/Partnership
E1	Schedule EIC, Earned Income Credit
F1	Schedule F, Farm Income/Loss #1
FA	Schedule F, Page 2
F2	Schedule F, Farm Income/Loss #2
FB	Schedule F, Page 2
H1	Schedule H, Screen 1
HA	Schedule H, Screen 2
H2	Second Schedule H, Screen 1
HB	Second Schedule H, Screen 2
SJ	Schedule J
SR	Schedule R, Credit for the Elderly or Disabled
S1	Schedule SE, Self-Employment Tax #1
S2	Schedule SE, Self-Employment Tax #2
FT	Form 1116, Foreign Tax Credit
K1	Form 2441, Child and Dependent Care Credit
L1	Form 2555, Foreign Earned Income
L2	Form 2555, #2 (if more than one filed)
M1	Form 3800, General Business Credit
N1	Form 4136, Fuel Tax Credit
U1	Form 4137, Social Security Tax on Unreported Tips #1
U2	Form 4137, #2 (if more than one filed)
CA	Form 4684, Casualties and Theft
P1	Form 4797, Sale of Business Properties
FR	Form 4835, Farm Rental Income and Loss
Q1	Form 4972, Tax on Lump Sum Distribution
RY	Form 5329, Additional Tax on Retirement Plans and Annuities (including IRAs)
SZ	Form 6198, At Risk Limitations
T1	Form 6251, Alternative Minimum Tax, Page 1
T2	Form 6251, Alternative Minimum Tax, Page 2
V2	Form 8586, Low Income Housing Credit
IR	Form 8606, Nondeductible IRA Contributions, IRS Basis and Nontaxable IRA Distributions
X1	Form 8615, Income Tax for Children Under 14
Y1	Form 8693, Low Income Housing Disposition Bond
Z1	Form 8814, Child's Interest and Dividends Reported by Parent
AC	Form 8839, Qualified Adoption Expenses
W1	Form 8853, Archer MSAs and Long Term Insurance Contracts
W2	Form 8853, #2 (if more than one filed)
EC	Form 8863, Education Credits

Exhibit 4.5.1-8 (09-27-2006)
Instructions for Preparing Form 5597, Page 1, TE/GE IMF/BMF/EPMF Request
(Reference: IRM 4.5.1.3.8.1)

Form 5597 will be used to request all IMF/BMF/EPMF returns. A maximum of five IMF/BMF/EPMF tax periods per form can be requested for the same organization/taxpayer. Form 5597 is prepared in duplicate. The original is forwarded for terminal input or may be input at the group level . The file copy is retained by the Group Manager, or their designee.

Line 1
Position Number	Description	Definition
1-4	CC AM 424	Self-explanatory
IMF/BMF/EPMF Returns:
7-8	Source Code	Enter the appropriate 2-digit source code. Refer to the following for the definition of valid source codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
10-12	Primary Business Code	Enter the 3-digit primary business segment code established for TE/GE. Valid ranges are: • 401-406 or 409-410 (for EP and EO) . • 415, 416 or 417 (for GE).
14-18	Secondary Business Code	May be zeroes (00000) or blank - the secondary business code is currently not being used for TE/GE.
20-23	Employee Group Code	Enter the appropriate 4-digit employee group code established for the TE/GE. The Employee Group code must be in the range of: • 72XX (GE) • 76XX (EP) • 79XX (EO); and, 77XX
25-26	MFT	Enter the appropriate 2-digit MFT account code. Refer to the following for a listing of MFT Codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
28-29	Status Code	Enter the appropriate 2-digit status code. Refer to the following for the definitions of status codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
31	Return Not Requested	When only an examination assembly is required, enter a "1" in the box. When both the return and an examination assembly are required, leave this item blank. For establishment on AIMS only, enter a "3" .
33-36	Project Code	Enter the appropriate 4-digit project code. If a project code does not apply, leave this item blank. Refer to the following for a listing of valid project codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE) To ensure that the establishment will not reject on the DCC Error Register, use the current fiscal year project code.
EPMF Only:
38	EP Plan Type	Enter this item for Form 5500 (MFT 74) only. Specify the type of plan by entering: • "1" = Defined Benefit • "2" = Defined Contribution
IMF/BMF Only:
39–40	Aging Reason Code	Enter a 2-digit code to identify a coordinated examination in the field on AIMS. If the return is not a coordinated examination, leave this item blank. Valid entries are: • 04 = Coordinated Examination • 50 = CATP • 53 = Return disposed of due to collectibility • 99 = AES Control
41–43	Push Code	When establishing an account for which the return has not yet posted (delinquent return, substitute for return, current or future year pick-up, etc.) enter the appropriate 3-digit push code. If a push code does not apply, leave this item blank. This entry posts as a push code at the IMF/BMF or a special handling message on Form 5546, Examination Return Charge-Out. For the definitions of push codes, refer to: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE) *Reminder:* If the Push Code is for a " Future" year return, the tax period cannot be greater than one year from the input month and year.
45–46	Alpha Statute	A 2-character alpha statute code may be entered. The 2-character alpha code will overlay the DD (day) portion of the statute date that comes from MF. *Example:* If FF (Reference Return) is entered and the statute date from MF is 04151999, the statute date will appear as 04FF1999 on AIMS when the return is fully established on AIMS. *Caution:* Since the alpha codes will overlay a MF statute date, caution should be exercised in using Item 12. When the return is received or becomes fully established, the Examiner must re-evaluate the statute date and correct it if needed. This could occur when a return that is requested was late-filed or had a valid statute extension, therefore, an alpha statute code might not be appropriate.
48	Flowthru Indicator	Enter a "1" if this is a discrepancy adjustment request.
50–53	Tracking Code	Four spaces numeric or blank - Used by EO only
55		Informants Claim 1 or blank valid for EGC 7220–7229 only.
57–60	EP Special Project Definer	A 4-digit code with a range of 0000–9999 used by EGC 76XX only
Line 2
IMF/BMF/EPMF Returns:
—	Form	Enter the tax return form number. *Note:* This is not an input item.
—	Attach Label Here	Attach an audit label if available. If a label is not available, complete items 14A, 14B and 15.
Position Number
1-12	EIN/SSN	Beginning in the left-most position, enter the organization’s or taxpayer’s 9-digit EIN/SSN, including dashes. *Example:* EIN format is 12-1234567. SSN format is 123-45-6789. For Form 5330, the BMF SSN format is 123-45-6789N.
A	Organization’s/Taxpayer’s Name	Enter the complete name of the organization as it should appear on the return. For individual returns, last name will appear first, followed by a comma, then first name and middle initial.
14-17	Name Control or Check Digit	Enter the 2-digit check digit. If the check digit is not available, the four-character name control should be used.
EPMF Only:
19-24	Tax Period	Enter the tax period being requested in YYYYMM format. *Example:* If a 2001return is being requested, enter 200112.
26-28	Activity Code	Enter the 3-digit activity code. Refer to the following for a listing of valid activity codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE) If the activity code is unknown, it should be estimated. When the record comes down from IMF/BMF, the correct activity code will be entered automatically. *Exception:* If the request is for substitutes for return and returns manually re-established from the retention register. On substitutes for return, enter an estimated activity code because this activity code will override the MF activity code of 000.
29-38	Amount Claimed (Dollars Only)	If a claim is involved, enter the amount (in dollars only). Right-justify the entry and do not enter leading zeros, commas, a decimal point, or a dollar sign. If a claim is not involved, leave this item blank. *Example:* A claim for $10,122.45 would be entered 10122 preceded by a "C."
MFT's 46 and 76 Only:
40-42	Plan/Report Number (MFT 46, 74, 76)	For MFT 74 and 76, enter the 3-digit plan number of the related plan. For MFT 46, enter the 3-digit report number.
IMF/BMF/EPMF Returns:
19-42	b. - e. (Line 3-12 Only)	If additional returns (Tax Years) need to be requested for the same organization/taxpayer, that is, the same source code, Employee Group Code, MFT, status code, EIN or SSN, enter the additional plan number (MFT 74, 76), tax periods (YYYYMM), activity codes, claim amounts and report number (MFT 46).
B	Organization’s/ Taxpayer’s Address	If a label including the organization’s/taxpayer’s address is not attached, enter the street, city, state and zip code.
C	Reason for Request/Related Return and Related Return Source Code	Enter the name of the taxpayer/organization of the related return with which the requested return will be associated, a brief specific reason that the return is being pulled for examination and the related return source code.
D	Requester/Group/Date	Enter the requester’s name, the requester's employee group code and the date of request.
E	Approved By/Date	Requests for returns or AIMS controls initiated by an Examiner must be signed and dated by the Examiner’s immediate manager. Care must be taken to ensure the return or control is needed and the correct source codes are used. Any questions regarding the need for the return or control will be discussed with the Examiner before the request is approved.
F	Record On File	If a return being requested is already on the AIMS files, the Terminal Operator, or designee, will identify the location of the return in this item. This information is not provided when the return is being controlled Non-Master File. The items are completed whenever the account being established is already on AIMS and recorded when applicable: • Tax Period • Source Code • Area Office • Employee Group Code or • Appeals Office Code • Status Code • Serial Number • Date • Transferee's PBC • Comments
G	TC 424 Reject Date/Reason Code	If the request rejects on the TC 424 Reject Register, enter the date of reject and the code or reason.
H	Followup Action:	The Group Manager, or their designee, notates additional action taken to obtain the return, such as re-submission of the request, correction of the TC 424 reject, or contact made to the function or group already charged with the return.
I	Operator/Date	The Terminal Operator or Group Manager (or their designee) will enter their identification and the date that the Form 5597 was input. This information can be used in TE/GE groups to identify need to follow-up on request.

Exhibit 4.5.1-9 (04-01-2003)
Instructions for Preparing Form 5597, Page 2, TE/GE Group Control Card
(Reference: IRM 4.5.1.3.8.2)

The Group Manager, or their designee, is responsible for preparing, controlling, updating and filing the TE/GE Group Control Card. File the completed card alphabetically by Examiner.
Note: Automated control systems EOIC/EPIC are preferable in lieu of Group Control Cards.
When a case is received in a group, the card is prepared as follows:

Item Number	Description	Definition
1	Attach Label Here	Attach a file label in the space indicated. *Note:* If a file label is not available, an address label may be used. If labels are not used, enter the EIN/SSN, MFT, Tax Period and Name Control/Check Digit.
2	Tax Period, Plan/Report Number, Statute of Limitations, Statute Update	• For each account requested on Page 1 of Form 5597, enter the tax period in YYYYMM format. For GE , (MFT 46), enter the 3-digit Report Number. For EP (MFT 74 or 76), enter the 3-digit Plan Number of the related plan. • For each tax period listed, enter the statute of limitations date found in Item 21, Statute Date, of the corresponding Form 5546. • When the statute of limitations date has been changed (i.e., extended per a secured consent), enter the revised date for the tax period involved. Note:* For statute date changes, use Form 5595, TE/GE Update, to update the account on AIMS. Failure to update will result in statute alerts on Table 4.0 and on Detroit Computing Center error registers. Failure to update will also prevent closing action at the terminal. *Exception:* For MFT 46, do not enter a Statute of Limitations date or Statute Update - these returns do not have a statute date.
3	Assigned To (Name of Examiner)	Enter the name of the Examiner to whom the case was assigned.
4	Date Assigned	Enter the date that the case was assigned to the Examiner.
5	Date Assigned to Group	Enter the date assigned to the group. For office examination returns the entry of the date assigned is optional.
6	Date Closed	Enter the date the case was closed from the group.
7	Closed To	Enter the name of the function to whom the case was forwarded, along with any pertinent information regarding the case.

Additional entries for local control may be made as appropriate concerning:

• Returns going to and from Review

• Returns going to and from the Closing Function.

• Key Case Information

• Status/Date Entered

• 895 Due/In File

• 872 Mailed/Consent Secured or Denied

• Transferred To/Date/Group/Area (PBC)/Reason

Exhibit 4.5.1-10 (04-01-2003)
Instructions for Preparing Form 5597-C, TE/GE Record Retention Agreement Request
(Reference: IRM 4.5.1.3.8.4)

Form 5597-C will be used to establish record retention information on AIMS.

Item Number	Description	Definition
1	CC AM424R or AM424E	Check the "CC AM424R" box to establish the record retention information on AIMS. Check the "CC AM424E " box to delete the record retention information on AIMS.
2	Organization’s EIN/SSN	Beginning in the left-most position, enter the organization’s nine-digit employer identification number. *Example:* EIN format is 12-3456789; SSN format is 123-45-6789.
3	Group’s Primary Business Code (PBC)	Enter the appropriate 3-digit PBC. Refer to the following for a listing of PBCs. • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
4	Requester/Group/Date	Enter the requester’s name, the requester’s employee group code symbol and the date of the request.
5	Approved by/Date	Requests must be signed and dated by the Classification Manager after review by the Examiner's immediate manager.
6	Operator/Date	Terminal Operator must enter their name or stamp identification, and the date that Form 5597-C was input.

Exhibit 4.5.1-11 (09-27-2006)
Instructions for Preparing Form 5588, Page 1, TE/GE NMF Request
(Reference: IRM 4.5.1.3.8.5)

Form 5588 is used to request Non-Master File returns. Prepare Page 1 of Form 5588 as follows.

Position Number	Description	Definition
Line 1:
1-5	CC AMNON	Self-explanatory.
Line 2:
1-35	Organization's/Taxpayer’s Name	Enter the complete name of the organization or taxpayer as it should appear on the return. (Maximum of 35 characters allowed.)
Line 3:
1-35	Address	Enter the organization’s complete street address. (Maximum of 35 characters allowed.)
Line 4:
1-25	City	Enter the city name. (Maximum of 25 characters allowed.) *Note:* For a foreign address, enter the city and country (separated by a comma) as shown on the return.
Line 5:
1-2	State	Enter the appropriate 2-digit state abbreviation. *Note:* For a foreign address, leave this item blank.
4-15	ZIP Code	Enter the 5, 9, or 12-digit zip code may be used. *Note:* For a foreign address, leave this item blank.
17-28	EIN-SSN-	Beginning in the left-most position, enter the organization’s 9-digit EIN or the taxpayer's SSN (including the dash(es)) followed by the letter "N." *Example:* : EIN format is 12-1234567N. SSN format is 123-45-6789N.
Line 6:
1-6	Tax Period	Enter the tax period in YYYYMM format. *Example:* : If the calendar year 2001 return is being requested, enter 200112.
8–13	Form Number	Beginning in the left-most position, enter the appropriate form number. *Note:* Do not enter hyphens.
Line 7:
1–8	Statute of Limitation	Enter the statute of limitation date in MMDDYYYY format. If the statute date has been extended, enter the extended to date.
Line 8:
1–2	Source Code	Enter the appropriate 2-digit source code. Refer to the following for a listing of valid source codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
4–6	Activity Code	Enter the appropriate 3-digit activity code. Refer to the following for a listing of valid activity codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
8	Return Condition Indicator	If applicable, enter one of the following codes: • 1 - Active Criminal Investigation • 2 - Delinquent Return • In all other instances (including temporary EIN accounts), leave this item blank.
Line 9:
1–2	MFT	Enter the appropriate 2-digit NMF Tax code for NMF returns.
4	Return Not Requested	Enter a "1" indicating that only an examination assembly is being requested. *Note:* Ordinarily, there is no return to request for NMF-controlled accounts. However, in the event that a return is required, order it using Form 2275, Records Request, Charge and Recharge.
6–14	Amount Claimed (Dollars Only)	If a claim is involved, enter the amount. Enter dollars only, right-justify the entry; and do not enter leading zeros, commas, a decimal point, or a dollar sign. For example, a claim for $10,122.45 is entered as 10122. If a claim is not involved, leave this item blank. *Reminder:* If an Amount Claimed is entered, an entry of 30 (Claim for Refund) is required in Item 11, Source Code.
Line 10:
1–2	Status Code	Enter the appropriate 2-digit status code. Refer to the following for the definitions of status codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
4–6	Plan Number	Enter the 3-digit plan/report number: • GE - leave this item blank. • EP - For MFT 76 returns only, enter the 3-digit plan number of the related plan. • EO - leave this item blank
8	EP Plan Type	Enter the 1-digit plan type. • 1 - Defined Benefit • 2 - Defined Contribution
10	Flowthru Indicator	Enter a "1" if the request is for a discrepancy adjustment return.
Line 11:
1–3	Primary Business Code	Enter the 3-digit business segment code established for the TE/GE Technical Time Reporting System (WebETS).
5–9	Secondary Business Code	Enter 5 zeros (00000) or leave blank- the secondary business code is currently not being used for TE/GE.
11–14	Employee Group Code	Enter the appropriate 4-digit employee group code. The employee group code must be in the range of: • EP = 7600-7699 • EO = 7900-7999; and, 77XX • GE = 7200-7299.
	Appeals Code	If entered, must be a 3-digit entry if the Status Code is 81.
Line 12:
1–4	Name Control	Enter the 4-character name control.
6–9	Project Code	Enter the appropriate 4-digit project code. If a project code does not apply, leave this item blank. Refer to the following for valid project codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
11–14	Tracking Code	EO Only-effective 01/2006 Enter the appropriate 4–digit Tracking Code. May be in the range of 0000–9999.
Line 1:
1–6	AMNOND	Self-Explanatory
8–9	MFT	Enter the appropriate 2-digit NMF Tax Code for NMF returns.
Line 2:
1–12	EIN/SSN	Beginning in the left-most position, enter the organization’s 9-digit EIN or the taxpayer's SSN (including the dash(es)) followed by the letter "N." *Example:* : EIN format is 12-1234567N. SSN format is 123-45-6789N.
14–17	Name Control	Enter the 4-character name control.
19–24	Tax Period	Enter the tax period in YYYYMM format. *Example:* : If the calendar year 2001 return is being requested, enter 200112.
26–28	Plan Number	Enter the 3-digit plan/report number: • GE - leave this item blank. • EP - For MFT 76 returns only, enter the 3-digit plan number of the related plan. • EO - leave this item blank
RECORD ON FILE USE CC AMDIS
	Reason for Request	Enter a brief description on the reason for establishing the account or the name of the organization that the account is related.
	Requester/Date/Organization	Enter the requester’s name, the date of the request and the requester’s employee group code routing symbols.
	Approved By/Date	The Group Manager, or their designee, must sign and date the request. An unsigned Form 5588 will not be accepted for terminal input. Care must be taken to ensure the return or control is needed and the correct source codes are used. Any questions regarding the need for the return or control will be discussed with the Examiner before the request is approved. *Note:* 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. A photocopy of the request for a reference return must be attached to the return as a permanent record.
	Comments	Use this area as needed to record pertinent information about the requisition. *Note:* If the case being controlled applies to an individual instead of an organization, (e.g., Disqualified Person, Foundation Manager, Self Dealer, etc.), the following items will read: • Disqualified Person/Foundation Manager: Enter the complete name of the individual. • Address: Enter the Individual’s complete street address. • SSN: Beginning in the left-most position, enter the individual’s nine-digit SSN, including the dashes, followed by the letter "N." *Example:* SSN format is 123-45-6789N.

Exhibit 4.5.1-12 (09-27-2006)
Instructions for Preparing Form 5588, Page 2, TE/GE Group Control Card
(Reference: IRM 4.5.1.3.8.6)

The Group Manager, or their designee, is responsible for preparing, controlling, updating and filing the TE/GE Group Control Card. File the completed card alphabetically by Examiner. Automated control systems are acceptable if they meet all the requirements of the manual system. When a case is received in a group, the card is prepared as follows:

Note:

EOIC/EPIC, TEGE's automated system used in lieu of Group Control Cards.

Item Number	Description	Definition
	Attach Label Here	Attach a file label in the space indicated. *Note:* If a file label is not available, an address label may be used.
	Tax Period	Enter the tax period in YYYYMM format.
	Statute of Limitations	Enter the statute of limitations date found in Item 21, Statute Date, of the corresponding Form 5546, Examination Return Charge-Out, on Line A. A statute date should not be entered for MFT 46. *Note:* When the statute of limitations date has been changed (i.e., extended per a secured consent), enter the revised date on Line B or C. For statute date changes, use Form 5595, TE/GE Update, to update the account on AIMS. Failure to update will result in statute alerts on Table 4.0 and on Detroit Computing Center error registers ). Failure to update will also prevent closing action at the terminal. Format is MMDDYYYY.
	Assigned To (Name of Examiner)	Enter the name of the Examiner to whom the case was assigned.
	Date Assigned	Enter the date that the case was assigned to the Examiner.
	Date Assigned to Group	Enter the date that the case was assigned to the group.
	Date Closed	Enter the date that the case was closed from the group.
	Closed To	Enter the name of the function to whom the case was forwarded, along with any pertinent information regarding the case.

Additional entries for local control may be made as appropriate concerning:

• Returns going to and from Review

• Returns going to and from Closing Function

• Key Case Information

• Status/Date Entered

• 895 Due/In File

• 872 Mailed/Consent Secured or Denied

• Transferred To/Date/Group/Area (PBC)/Reason

Exhibit 4.5.1-13 (09-27-2006)
Instructions for Preparing Form 5595, TE/GE Update
(Reference: IRM 4.5.1.3.9.1)

Form 5595 is used with labels to update EP, EO or GE information on AIMS Files. If labels are not used or available, enter the EIN/SSN, MFT, Tax Period and Name Control/Check Digit for each account being updated. Complete the following items regardless of the type of update action required. When accounts are being updated with the same change to the Status Code, Employee Group Code, Statute of Limitations Date and/or Project Code, complete Form(s) 5595 as follows:

Item Number	Description	Definition
	__EP __EO/GE	Check the applicable box to indicate the business segment requesting the update action.
—	Page __ of __	Enter the number of Form 5595 prepared. *Note:* The total number of pages prepared as one request must not exceed five. Prepare a separate request for each type of updating required. The types of updating that can be done using Form 5595 are outlined below.
—	CC AMSTU • AMSTUR • AMSTUP • AMREQ AMSTU4 AMFRZ AMLAB	"X" the applicable CC box being requested. • To change or update a status code, employee group code, statute of limitations date, aging reason code or project code for a TE/GE record, enter an"X" in the AMSTU/AMSTUP box designating that CC. • To update information such as freeze conditions and entity information, enter an "X" in the AMFRZ/AMREQ box designated that CC.
1	Re-establish Closed Return	Enter an "X" in this item if requesting a closed return to be re-established (CC AMSTUR). NOTE: AIMS Coordinator approval is needed to re-open AIMS accounts.
2	Status Code	If the status code is being updated, enter the appropriate 2-digit status code. If the status code is not being updated, leave this item blank. Refer to the following for a listing of valid status codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE) *Note:* A Status Code less than 08 or greater than 60 is not a valid entry.
3	Secondary Business Code (SBC)	If entered, must be 5 zeros "00000" - the secondary business code is currently not being used by TE/GE.
4	Employee Group Code (EGC)	If the Employee Group Code is being updated, enter the 4-digit EGC. If the EGC is not being updated, leave this item blank. Valid EGC's are: • EP = 7600-7699 • EO = 7900-7999; and effective 1/2004: 7720-7729 • GE = 7200-7299
5	Statute Date (MMDDYYYY)	If the statute of limitations date is being updated, enter the correct date. If the statute of limitations is not being updated, leave this item blank.
6	Aging Code	Leave this item blank.
7	Project Code	If the project code is being updated, enter the appropriate 4-digit project code. Refer to the following for a listing of valid project codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE) If the project code is not being updated, leave this item blank.
8	CC AMSTU4	To request Form 5546, Return Charge-Out document, check this box.
9	CC AMLAB	To request additional Status Change, Name and Address Exam Labels for a return established on AIMS, check this box.
10	CC AMFRZS	To set a Specialized Freeze Code on AIMS to prevent a case from closing or updating, check this box.
11	CC AMFRZR	To release a Specialized Freeze Code on AIMS, check this box.
12	Originator	Enter the initials and employee group code symbols of the originator.
13	Approved By	The Group Manager, or their designee, must sign and date the request. An unsigned Form 5595 will not be accepted to terminal input.
—	Plan/Report Number	If the MFT is 46, enter the 3-digit report number. If the MFT is 76, enter the 3-digit plan number of the related return.

Example 1 - Requesting Additional Labels - When additional labels are needed for specific account(s), complete Form(s) 5595 as follows:
(1) Indicate that CC AMLAB is to be used by entering a "1," "2," or " 3" in the right-most position of Item 9. The types of labels that these numbers represent are as follows: • 1 - Status Change Labels • 2 - Name and Address Labels • 3 - Both Status Change and Name and Address Labels
(2) Attach a label for each account in need of additional labels. Do not make any entries on these labels.

Example 2 - Requesting: Return(s) not requested when accounts were established; Follow-up action on missing return(s) or Duplicate Form(s) 5546, Examination Return Charge-Out:
(1) When the return(s) for account(s) on AIMS were not originally requested or were reported missing, complete Form(s) 5595 as follows: • Indicate that CC AMSTU4 is to be used by entering an "X" in the appropriate box. • Attach a label from each account that a return is being requested. On each label, enter the Document Locator Number (DLN) of the requested return.
(2) When duplicate Form(s) 5546 are needed complete Form(s) 5595 as follows: • Indicate that CC AMSTU4 is to be used by entering an "X" in the appropriate box. • Attach a label for each account that a duplicate Form 5546 is being requested. Annotate each label with the message, "NO RETURN REQUESTED. "

Example 3 - Requesting that Freeze Code(s) be input or released:
(1) When it is necessary to prevent specific account(s) from being closed off of AIMS and/or from being updated, complete Form(s) 5595 as follows:
• Indicate that CC AMFRZS is to be used by entering an "X" inthe appropriate box.
• Attach a label for each account to be frozen. Enter the appropriate Freeze Code on each label. Refer to IRM 4.4.1 for the definitions of Freeze Codes. *Note:* In general, Freeze Codes A - P, V and W prevent an account from being closed off of AIMS; Q, R and S prevent updating of the account as well as closing; and, U prevents certain examined and partial closings. Freeze Codes T, X and Y are not in use and Freeze Code Z is computer generated and cannot be released.
(2) When it is necessary to release Freeze Code(s), complete Form 5595 as follows:
• Indicate that CC AMFRZR is to be used by entering an "X" inthe appropriate box and adding the Definer Code "R" .
• Attach a label for each account to be released.

Example 4 - Requesting a Re-Extract of BMF Information:
(1) When It is necessary to request that the information required to establish specific account(s) be re-extracted from BMF and used to replace the information currently on the opened account(s), complete Form 5595 as follows:
• Indicate that CC AMREQ is to be used by entering an "X" in the box designating that CC.
• Attach a label for each account requiring a re-extraction of BMF information. Do not make entries on these labels.

Example 5 - Re-opening Closed AIMS Account(s):
(1) When it is necessary to re-open closed account(s) without waiting the normal ninety day aging-off period, complete a separate Form 5595 for each account to be re-established as follows:
• Indicate that CC AMSTUR is to be used by entering an "X" in the box designating that CC and adding Definer Code "R" , Re-establish Closed Return.
• Because labels are no longer available at this point, complete the label information for the account on Line 00. Enter the EIN, MFT Code, Tax Period, Name Control and Plan/Report Number (for MFT 46 and MFT 76 only). *Note:* EIN format example is 12-1234567 for a BMF account; 12-9999999N for a regular NMF account; and 999999999-D for a Temporary EIN account. SSN format is 123–45–6789 for a NMF Individual account.
• Complete Form 5595 as applicable: a) Status - Enter the appropriate two-digit status code. Only a status code within the range of 08-24 or 60 is an acceptable entry. Refer to the following for a listing of status code definitions: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE) b) Employee Group Code - If the Employee Group Code on the account does not need to be changed, leave this item blank. If the code does need to be updated, enter the new Employee Group Code. The Employee Group Code must be in the range of: • 7200-7299 (GE) • 7600-7699 (EP) • 7900-7999 (EO); and effective 1/2004: 77XX. c) CC AMFRZS - If the re-established account needs to have a freeze code input, enter an "X" in in the appropriate box. Refer to the instructions in Example 3 above. *Note:* An account can be re-established using Form 5595 only if all of the following conditions are met: • The account is in Status Code 90 (Closed). • The account was not closed by the Appeals Office. • If originally closed with an Examined or Survey Claim Disposal Code, the account has been in Status 90 for at least forty days and assessment verification action has been completed.

Exhibit 4.5.1-14 (09-27-2006)
Instructions for Preparing Form 5666, TE/GE Referral/Information Report
(Reference: IRM 4.5.1.3.9.2)

Form 5666 is prepared whenever an information notice is required or a referral for a future year examination is recommended. A review of the data from CC ERTVU or BRTVU should be used in making the determination to examine returns filed in the two prior years, as well as the current year. Form 5666 will also act as a MF requisition. Prepare Form 5666 as follows:

PositionNumber	Description	Definition
Line 1
1–5	CC AM424	Self-explanatory.
6	Definer Code	Enter a "P" for EPMF only
—	Referral or Information Report	"X" the applicable box to indicate whether it is a referral or an information request.
A	Organization/Taxpayer/Plan Name	Enter the complete name of the organization, taxpayer or plan name.
B	Street Address	Enter the organization’s, taxpayer’s or plan name’s complete street address.
C	City, State and Zip Code	Enter the city, state and zip code.
Line 1 cont'd
7–8	Source Code	Enter the appropriate 2-digit source code. Refer to the following for a listing of valid source codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
10–12	Primary Business Code (PBC)	Enter the 3-digit business segment code established for the TE/GE Technical Time Reporting System (ETS).
14–18	Secondary Business Code (SBC)	Enter 5 zeros (00000) - the secondary business code is currently not being used for TE/GE.
20–23	Employee Group Code (EGC)	Enter the appropriate 4-digit employee group code established for the TE/GE Technical Time Reporting System (ETS). The Employee Group Code must be in the range of: • 7600-7699 (EP) • 7900-7999 (EO); and effective 1/2004: 77XX • 7200-7299 (GE).
25–26	MFT	Enter the appropriate two-digit Master File Tax account code (MFT). Refer to the following for a listing of valid MFTs: • Doc. 6476 • Doc. 6379 • Doc. 11308
28–29	Status Code	Status code "06" is preprinted on the form. Do not make any changes to this entry.
31	Return Not Requested	When only an examination assembly is required, enter an "X" in the box. When both the return and an examination assembly are required, leave this item blank.
33–36	Project Code	Enter the appropriate 4-digit project code. If a project code does not apply, leave this item blank. Refer to the following for a listing of valid project codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
38	EP Plan Type For EPMF Returns Only	Enter the 1-digit type of plan. Valid plan types are: • 1 - Defined Benefit • 2 - Defined Contribution
39–40	Aging Reason Code	Leave blank not used by TEGE
41–43	Push Code	When establishing an account for which the return has not yet posted (delinquent return, substitute for return, current or future year pick-up, etc.), enter the appropriate 3-digit Push Code: • EP Push Code 081 • EO/GE Push Code 022, 023, 024 or 025. •If push code does not apply, leave this item blank. *Reminder:* If the Push Code is for a " Future" year return, the tax period cannot be greater than one year from the input month and year. Effective 01/2006, EP/EO/GE Push Code 036 for Substitute For Return
45–46	Alpha Day	Enter a 2-character alpha statute code, if needed. The 2-character alpha code will overlay the "DD" (day) portion of the statute date that comes from MF.
48	Flowthru Indicator	Enter a "1" if this is a discrepancy adjustment referral/request.
Line 2
1–12	TIN/File Source	Beginning in the left-most position, enter the organization/taxpayer/plan name 9-digit EIN/SSN (including the dashes). *Example:* EIN is 12-1234567 or 12-3456789P. SSN is 123-45-6789.
14–17	Name Control/Check Digit	Enter the 2-digit check digit. If the check digit is not available, enter the four-character name control.
19–24	Tax Period	Enter the tax period being requested in YYYYMM format. *Example:* If a 1999 return is being requested, enter 199912.
26–28	Activity Code	If the activity code is not known, it should be estimated. When the record comes down from IMF or BMF, the correct activity code will be entered automatically. Exception: If the request is for substitutes for return and returns manually re-established from the retention register. On substitutes for return, enter an estimated activity code because this activity code will override the BMF activity code of 000.
29–38	Amount Claimed (Dollars Only)	f a claim is involved, enter the amount (in dollars only). Right-justify the entry and do not enter leading zeros, commas, a decimal point, or a dollar sign. If a claim is not involved, leave this item blank. *Example:* A claim for $11,233.35 would be entered 11233.
40–42	Plan Number (MFT 74) /Report Number (MFT 46)	Enter the 3-digit plan or report number as reflected on the annual return.
D	Forward report to: (Name/Date/Organization/Telephone)	For a referral/information notice enter the name, date, organization and telephone number which the notice is to be sent. For a future year examination, enter "ADMINISTRATIVE FILE."
E	Source of Information	For an information notice, indicate the source of the information by entering an "X" in the applicable box. Leave blank for a future year examination.
F	Tax Period	Enter the tax period in YYYYMM format.
G	MFT/Plan/Report Number	Enter the 2-digit MFT or 3-digit Plan/Report Number.
H	Future Year (EP/EO/GE)	For an information notice, leave this item blank. For a future year examination, enter the tax year for which the future examination is being recommended.
I	Future Year Code (EP/EO/GE)	For an information notice, leave this item blank. For a future year examination, enter the Push Code that was used on Form 5597, prepared to establish the future year request on IMF/BMF. The Push Codes are: • 022 - Follow-up: Exemption Granted (EO/GE Only) • 023 - Follow-up: UBI (EO/GE Only) • 024 - Follow-up: Payment Provisions (EO Only) • 025 - Follow-up: Other (EO Only) • 081 - Future Year Returns (EP Only)
J	Name/EIN of Related Cases	Enter the name and EIN of any related cases.
K	Statute Date	Enter the statute of limitations date in MMDDYYYY format.
L	Prepared By	Enter the preparer’s name.
M	Approved by/Date	Requests for returns or AIMS controls initiated by an Examiner must be signed by the manager, or their designee, of the preparer and include their title and the date.
N	Record on File	These items are completed by the Terminal Operator and are completed whenever an account being established is already on AIMS. The following information (reading columns from left to right) is recorded when applicable: •Tax Period •Source Code •Area Office Code •Employee Group Code or Appeals Office Code •Status Code •Serial Number •Date •Transferee's PBC •Comments
O	Information Obtained	Provide the information needed by the receiving function to handle the referral. If an examination is being recommended, include a brief description of the circumstances involved, the appropriate Code section, dollar amount and statute date.
P	Action Taken	Leave this item blank. To be completed by the function receiving the referral.
Q	Examination Classification Action	Leave this item blank. To be completed by the function receiving the referral.

Exhibit 4.5.1-15 (09-27-2006)
Instructions for Preparing Form 5644, TE/GE Inquiry Request
(Reference: IRM 4.5.1.3.9.3.1)

Use Form 5644 to obtain information about returns that are on AIMS and IDRS. Prepare Form 5644 as follows.

Item Number	Description	Definition
—	Page __ of __	Enter the number of each Form 5644 prepared. *Note:* The total number of pages prepared as one request must not exceed five. Prepare a separate request for each type of print request.
1	Print Request to EP__ or EO/GE__	Mark whether the request is for EP, EO or GE. Check the box indicating the CC that will provide the type of print needed. Some CCs require that a definer code also be entered.
2	Requested By/Date	Enter the requester’s name and date of request.
3	Approved By/Date	The approving supervisor/manager must sign and date the request. Unsigned Form 5644 will not be accepted for terminal input.
4	Operator/Date	After terminal input, the Terminal Operator will sign and date the Form 5644.

Labels Required: Examination labels are used for any inquiry action requested on Form 5644. If for some reason labels are not available, enter the EIN/SSN, MFT Code, Plan/Report Number, Tax Period and Name Control/Check Digit for each account being researched. Up to twenty labels can be attached to one Form 5644 if all accounts require the same type of print.

Exhibit 4.5.1-16 (09-27-2006)
Instructions for Preparing Form 5598, TE/GE Correction Request - Required Entries
(Reference: IRM 4.5.1.3.9.4.2)

Use Form 5598 to correct or delete certain items on the AIMS data base. Listed below are the required entries.

Position Number	Description	Definition
1–5	CC AMAXU	Self-explanatory.
6	Definer Code	"P" EPMF "O" BMF
Item Number
A	Approved for Terminal Input By - Page 1 or Page 2	The approving supervisor/manager must sign the request. An unsigned Form 5598 will not be accepted for terminal input. If only one account is being corrected, check the Page 1 box. If more than one account is to be corrected check the Page 2 box. *Note:* Page 2 can only be used if identical correction(s) are being made to each account. When this is the case, indicate the correction(s) on Page 1, leaving Items 2, 4, 5, 6 and 7 of Page 1 blank. Up to 20 labels can be attached to one Form 5598. The total number of pages prepared as one request must not exceed five.
B	Attach Audit Label Here	If available, attach a label. if a label is not available, complete Items 2, 3, 4, 5 and 6, as described below. *Note:* Do not attach a label if Page 2 is marked in Item A.
B	Organization’s Name and Address	Enter the name and address of the organization as they appear on Form 5546, Examination Return Charge-Out.
C	Requester /Employee Group Code/Date	Enter the requester’s name, employee group code symbols and the date of the request.
2	EIN/SSN	Enter the organization’s EIN or individual’s SSN as it appears on Form 5546. *Note:* EIN format example is 12-1234567 for a BMF account; 12-1234567P for a EPMF account and 12-9999999N for a regular NMF account . SSN format example is 123-45-6789N for a NMF individual account.
3	MFT	Enter the 2-digit MFT Code, right-justified, as it appears on Form 5546. Refer to the following for valid MFT codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
4	Tax Period	Enter the Tax Period as it appears on Form 5546. Format is YYYYMM.
5	Name Control/Check Digit	Enter the organization’s Name Control or Check Digit as it appears on Form 5546.
6	Plan/Report Number	• For GE, MFT 46, enter the 3-digit report number. • For EP, MFT 76, enter the 3-digit plan number of the related plan.
D	Operator/Date	After terminal input, the Terminal Operator must sign and date Form 5598.
—	Rej. / Cor.	The Terminal Operator will attach the AIMS error message print(s) and enter their initials and the date in the Rej. box. The person making the correction(s) will enter their initials and date in the Cor. box, before Form 5598 is re-input.

Exhibit 4.5.1-17 (09-27-2006)
Instructions for Preparing Form 5598, TE/GE Correction Request - Correctable Items
(Reference: IRM 4.5.1.3.9.4.2)

Items that can be corrected using Form 5598 are listed in this exhibit. The following instructions apply for correcting these items:
•Make corrections by entering each item to be updated.
•Leave items that do not need correcting, blank.
•To indicate that an item is to be deleted, place a D in the left-most position of that item.
•Items that may be deleted are identified below with an asterisk (*) to the left of the Item Number.

Item Number	Description	Definition
13	Disposal Code	Enter the correct 2-digit code. Refer to the following for disposal code definitions: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
*17	EO/GE Appeals Case Issue Codes	This item can only be corrected if the case is currently in a TE/GE PBC. Enter the correct 3-digit code. Refer to the following for a listing of valid codes: • Doc. 6379 (EO) • Doc. 11308 (GE) *Note:* When correcting any 1-digit of the Appeals Issue Codes, re-enter all three digits.
*18	Unagreed Amount	Must be blank or variable, up to 11 digits. If amount is negative, circle the minus sign (-) following the entry.
20	Claim Rejection Date	Enter date in MMDDYYYY format. Invalid with Disposal Code 34.
*21	Amount Claimed	Must be blank or variable up to 9-digits. If entered, must not be zero (0) or negative. Enter dollars only, right-justify the entry; and do not enter leading zeros, commas, a decimal point or a dollar sign. Returns with Source Code 30 must have an amount claimed on the data base. *Note:* If the Disposal Code on AIMS is 30, Transfer Out of Area, amount claimed cannot be corrected or deleted. If the amount claimed is being deleted, Item 20, Claim Rejection Date, and the Date of Claim on AIMS will be deleted automatically.
*22	Claim Amount Disallowed	Must be blank or variable up to 9-digits. Enter dollars only, right justify the entry and do not enter leading zeros, commas, a decimal point or a dollar sign. Must not be zero or negative.
*23	Claim Hours	Enter whole-hours only, do not include fractions of hours; right-justify. Do not enter leading zeros, commas, or a decimal point.
*24	Claim Type	Enter an alpha code. Valid alpha codes are A-C and E-Z. Refer to See Exhibit 4.5.1-8. for definitions of Claim Types.
26	Source Code	Enter the correct 2-digit code. Refer to the following for valid source codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
27	Activity Code	Enter the correct 3-digit code. Refer to the following for valid activity codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE) Note:This item can also be used to update or add an activity code to a skeletal account.
28	Examiner's Time	Enter whole hours and tenth of hours, right-justify the entry. Do not enter leading zeros, commas or decimal points.
30	Technique Code	Enter the correct 1-digit code. Refer to the following for valid technique codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
31	Examiner's Grade	Enter the correct 2-digit grade. Valid range is 05-14.
*32	Case Grade	Enter the correct 3- or 4-digit case grade. Left-justify this entry.
*33	Examiner's Name	Left-justify this entry; maximum 20 characters.
*34	Exam Adjustment Amount	Enter dollars only, up to 9-digits; right justify this entry. Do not enter leading zeros, commas, a decimal point or dollar sign. *Note:* If the correction being made is negative, circle the minus sign (-) following the entry.
*35	Manual Assessment Amount	Enter dollars only, up to 11-digits; right justify this entry. Do not enter leading zeros, commas, a decimal point or dollar sign. *Note:* If the correction being made is negative, circle the minus sign (-) following the entry.
*37	Delinquent Return Code	Enter the correct 1-digit code.
*38	Fraud Condition	Enter the correct Fraud Indicator. •" 1" indicates Civil Fraud •"2" indicates Criminal Fraud Invalid with Disposal Code 34.
*40	Project Code	Enter the correct 4-digit code. Refer to the following for valid project codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
*42	ARDI Code	Enter the correct 1-digit code. Refer to the following for a listing of valid ARDI codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE)
*44	NOL CF Disallowed	Enter the dollar amount that was disallowed. Right justify the entry. Must be blank or variable up to 11 digits. Entry must not be zero or negative. •If NOL Indicator = 1 or 3, NOL CF Disallowed Amount must be present. •If NOL Indicator = 2, NOL CF Disallowed Amount must not be present.
*45	NOL Indicator	Enter the correct 1-digit code. Valid codes are 1-3. • 1 = NOL Examined for tax periods in which the taxable income line is less than zero. • 2 = Carry Back and/or Carry Forward tax periods related to the NOL. • 3 = Non-NOL Years Offset by Carry Over.
*46	Credit CF Disallowed	Enter the dollar amount that was disallowed. Right justify the entry. Must be blank or variable up to 11 digits. Entry must not be zero or negative.
*47	CF Credit Type	Enter the correct one-digit code. Valid codes are A-Z. Refer to IRM 4.5.2.1.4.1.60 for a listing of valid CF Credit Types.
48	EP Special Project Code Definer	Enter the 4-digit code.
49	Secondary Business Code	Enter five zeros (00000). This code is not currently in use by TE/GE.
50	Employee Group Code	Changing this item will transfer the examination results from the prior employee group code to the employee group code entered. Enter the correct 4-digit code. • EP: 7600-7699 • EO: 7900-7999; and effective 1/2004: 7700–7799 • GE: 7200-7299
54	Joint Investigation Indicator	Enter a "1" to indicate the case is under control of examination and criminal investigation functions. Leave this item blank, if the case is not under control. Enter a " 0" to delete the Joint Investigation Indicator.
58	Renumbered DLN	Renumbered DLN of retention register or key DLN of several related returns may be added to skeletal accounts on the data base. The DLN of a primary or key return may be entered when several related returns are being requisitioned. This will permit cross-referencing the Form 5546 and permit easier association of the cross file.
60	TC-300 Indicator	Enter "5" if adjustment is to be re-entered or if case is being sent back to the Primary Business Code.
61	Partial Agreement Indicator	Enter a "P" to add indicator; to remove indicator, enter a blank. Do not enter a "D" .
90	Verified Assessment Indicator	This items identifies the status of a closed case in terms of aging and the Unverified Assessment List. Enter the correct 1-digit code. Must be "0" or "1."
*400	CIC Large Case Indicator	EP and GE Only: Enter a "L" if large case examination.
*401	Whipsaw Indicator	GE Only: Enter the correct 1-alpha code: • "K" = Key • "R" = Related
*402	International Examiner Time	GE Only: Enter the percentage of time spent examining the case.
*403	International Exam Results	GE Only: Enter the percentage of dollars assessed on the case.
*404	Abstract Code	GE Only: Enter the abstract codes, as follows: • 3-digit abstract code, • 2-digit abstract disposal code, • 5-digit abstract time, and • 9-digit abstract examination results amount to be corrected. If abstract information in Item 404 is to be deleted, after entering information in Item 404, enter a " D" in Item 409. Note:Both items 404 and 409 must be entered to delete the information.
405	Related TIN	GE Only: Enter the TIN associated with a related tax year audit.
406	Related MFT	GE Only: Enter the MFT associated with a related tax year audit.
407	Related Tax Period	GE Only: Enter the tax period associated with a related tax year audit.
408	Related Return Alpha Code	GE Only: Enter the 1-character alpha code identification of the related taxpayer. Valid alpha codes are: • S = Secondary filer • P = Primary filer
*409	Abstract Delete Indicator	GE Only: If abstract information in Item 404 is to be deleted, after entering information in Item 404, enter a "D" in Item 409. Note: Both items must be entered to delete the information.

412	Installment Agreement Code	GE Only: Enter the 1-character alpha code that identifies whether GE has secured an installment agreement during the examination. Valid alpha codes are: • I - Installment Agreement Received • C - Coordinated with Collection • N - No Installment Agreement
*414	Delinquent Return Amount	Enter the amount for a delinquent return. Right-justify this entry, variable up to 11-digits. If amount is negative, circle the minus (-) sign following the entry.
*415	Amended Return Amount	Enter the amount for an amended return. Right-justify this entry, variable up to 11-digits. If amount is negative, circle the minus (-) sign following the entry.
416	FAX Agreement Indicator	Enter a "1" if a FAX agreement has been received.
600	Examiners Series	EP Only:Enter the Examiners Series. 512, 526, or 987. See Doc 6476.
*602	EP Taxes	EP Only:Enter EP Tax, if applicable. One to nine numerics, positive or negative, right justify. If input, must not be zero.
*604	EP Penalties	EP Only:Enter the total penalties and interest, if applicable. One to nine numerics positive or negative, right justify. If input, must not be zero.
*605	Adjust toSB/SE W&I or LMSB	EP OnlyEnter the Adjustments to SB/SE, W&I, or LMSB, if applicable. One to nine numerics, positive or negative. If input, must not be zero.
*606	Total Deductions Claimed	EP Only:Enter the Deductions Claimed, if applicable. One to nine numerics, positive or negative, right justify. If input, must not be zero.
*607	Total Trust Assets	EP Only:Enter the total trust assets, variable from one to twelve numerics, right justify. Must be positive, may not be negative or zero.
608	Number of participants Affected	EP Only:Enter the number of participants. Must be one to eight positive numerics, right justify.
609	Type of Plan	EP Only:Enter the one-digit plan type. Must be: 1 - Defined Benefit 2 - Defined Contribution
*610	EP Issue Code	EP Only:Enter the EP issue code. may be up to three 2-digit codes. Valid range is 01-40. Left justify first issue code. Refer to Doc.6476 for definitions.
612	EP PIC NAICS Code	EP Only:Enter the EP NAICS Code. Must be 6-digit positive numeric characters. May not be zero, if entered. Refer to Doc. 6476 for a listing of NAICS Codes.
*701	Principal Issue Code	May enter up to four 2-digit codes. Refer to the following for valid principal issue codes: • Doc. 6476 (EP) • Doc. 6379 (EO) • Doc. 11308 (GE) If entered, the first 2-digit issue code may not be zero. Left-justify the first issue code. *Note:* When correcting, you must re-enter all codes applicable, not just those to be corrected.
*799	Flowthru Indicator	Enter a "1" to indicate that an account is a flowthru adjustment.

Exhibit 4.5.1-18 (04-01-2003)
Instructions for Preparing Form 5596, TE/GE Non-Examined Closings
Reference: IRM 4.5.1.3.10.3)

Item Number	Description	Definition
—	CC	Check the applicable box: •EO/GE - CC AMSOC •EP - CC AMSOCP
1	MFT	Enter the 2-digit MFT Code of the account(s) to be closed. See: • Doc. 6476 for EP • Doc. 6379 for EO • Doc. 11308 for GE
2	Block No.	Enter the applicable 3-digit Block Number. *Note:* This item is completed by the Terminal Input Function.
—	Page __ of __	Enter the page number of each Form 5596 prepared. *Note:* The total number of pages prepared as one request must not exceed five.
00–19	Accounts to be Closed	Attach an examination label for each account. If labels are not available, enter the: a. EIN/SSN b. Tax Period ( YYYYMM format) c. Name Control (or Check Digit) d. MFT Code e. Primary Business Code f. Plan Number (MFT 74 and NMF MFT 76) f. Plan/Report Numbers (MFT 46 and BMF MFT 76) *Note:* Examples of EIN format are: 32-9999999 for a BMF account; 32-9999999P for an EPMF account; 123-45-6789V for 5330 BMF SSN's; 32-9999999N for a regular NMF account . Example of a SSN format is 123-45-6789N for a NMF individual account. Enter the appropriate 2-digit Non-Examined Disposal Code on each label under the heading "STATUS." Refer to the following for valid Non-Examined Disposal Codes: • Doc. 6379 (EO) • Doc. 6476 (EP) • Doc. 11308 (GE) Accounts with different Disposal Codes can be closed on the same Form 5596. *Exception:* A separate form is required for each account being transferred to another area. When transferring accounts, enter the 3-digit primary business code of the receiving area on each label under the heading " EGC." For BMF MFT 76 (EP) returns, enter the 3-digit plan number of the related return. For MFT 46 (GE) returns, enter the 3-digit report number.

Exhibit 4.5.1-19 (09-27-2006)
Instructions for Preparing Form 4881, Chapter 42 Taxes-Disqualified Person/Foundation Manager
(Reference: IRM 4.5.1.3.11)

Item Number	Description	Definition
—	Form No.	Enter the appropriate Form Number (either 4720 or 990BL).
—	MFT	For Form 4720, enter MFT 50. For Form 990BL, enter MFT 56.
—	Tax Period	Enter the Tax Period (in YYYYMM format) for which Chapter 42 taxes are being assessed. Reminder: Prepare a separate Form 4881 for each Tax Period in which Chapter 42 taxes are being assessed.
—	Name/Address/Zip Code of Taxpayer	If available, attach an address label from the temporary EIN account established on AIMS. If a label is not available, enter the complete name and address of the person or organization being assessed Chapter 42 taxes. Reminder: When more than one person or organization is being assessed taxes, complete a separate Form 4881 for each one involved.
—	Document Locator No.	This item is completed by the Terminal Input Function.
—	Taxpayer Identification No. (TIN)	Enter the SSN of the person (or the EIN of the organization) being assessed Chapter 42 taxes.
—	Assessment Date	This item is completed by the Terminal Input Function.
—	Interest Computation Date	This item is completed by the Terminal Input Function.
—	Adjustments	Enter the following information as applicable. Use a separate column for each type of tax being assessed.
—	IRC Section	Enter the appropriate 4-digit Section number. • For self-dealing, enter 4941. • For investments which jeopardize charitable purposes, enter 4944. • For taxable expenditures, enter 4945.
—	Abstract Code	Enter the appropriate 3-digit code. • For IRC 4991, enter 150. • For IRC 4944, enter 152. • For IRC 4945, enter 154.
—	Initial Tax	Enter the appropriate tax.
—	Additional Tax	If applicable, enter the appropriate tax. If additional tax is not to be assessed, leave this item blank.
—	Total Tax	Enter the sum of the Initial and Additional Taxes.
—	Interest	This item is completed by the Terminal Input Function.
—	Penalty Type	Enter the applicable type of penalty (6651 or 6684). If a penalty is not being imposed, leave blank.
—	Penalty Amount	If a penalty is being imposed, enter the amount. In all other instances, leave blank.
—	Totals	This item is completed by the Terminal Input Function.
—	Total Assessment	This item is completed by the Terminal input Function.
—	DLN on AIMS Closing Form	This item is completed by the Terminal Input Function.
—	Related Private Foundation/Organization	Enter the following information in Items 10a-10d:
—	Name/Address/Zip Code of Taxpayer	Enter the complete name and address of the private foundation or organization to which the person or organization being assessed Chapter 42 taxes is related.
—	Taxpayer Identification No.	Enter the EIN of the private foundation or organization to which the person or organization being assessed Chapter 42 taxes is related.
—	Form No.	Enter the Form Number of the primary return filed by the private foundation/organization related to the person or organization being assessed Chapter 42 taxes.
—	Tax Period	Enter the Tax Period (in YYYYMM format) of the return filed by the private foundation/organization related to the person or organization being assessed Chapter 42 taxes.
—	Prepared By	Enter the name of the person preparing this report.
—	Area Office	Enter the Area Office in which the examination was conducted.
—	Date	Enter the date of the report.
—	Other Information	Use this item to record any additional information pertinent to the case. Review staff must enter the annotation " REVIEWED" along with the Reviewer’s initials and the date.

Part 4. Examining Process

Chapter 5. TE/GE AIMS Manual

Section 1. TE/GE AIMS Processing (Cont. 1)

4.5.1 TE/GE AIMS Processing (Cont. 1)

4.5.1.3 TE/GE AIMS Forms

4.5.1.3.9 TE/GE Forms Used to Process, Update, Correct and Reference Accounts

4.5.1.3.9.3 (09-27-2006)Inquiries About Employer or Organization Accounts

4.5.1.3.9.3.1 (09-27-2006)Form 5644, TE/GE Inquiry Request

4.5.1.3.9.3.2 (09-27-2006)Form 6882, lDRS/Master File Information Request

4.5.1.3.9.3.3 (09-27-2006)Master File View and Return View for TE/GE

4.5.1.3.9.4 (09-27-2006)Correcting AIMS

4.5.1.3.9.4.1 (09-27-2006)Form 5598, TE/GE Correction Request

4.5.1.3.9.4.2 (09-27-2006)Correcting Activity Codes

Exception:

Reminder:

4.5.1.3.9.4.3 (04-01-2003)Correcting the Source Code

4.5.1.3.10 (09-27-2006)Closing TE/GE Accounts Off AIMS

4.5.1.3.10.1 (09-27-2006)Form 5599, TE/GE Examined Closing Record

Note:

Note:

4.5.1.3.10.2 (09-27-2006)Disposing of Form 5599

4.5.1.3.10.3 (09-27-2006)Form 5650, EP Examined Closing Record

4.5.1.3.10.4 (09-27-2006)Disposing of Form 5650

4.5.1.3.10.5 (09-27-2006)Form 5596, TE/GE Non-Examined Closings

4.5.1.3.11 (04-01-2003)Form 4881, Chapter 42 Taxes - Disqualified Person/Foundation Manager

Exhibit 4.5.1-1 (04-01-2003)IDRS Command Code BMFOL Definer Codes and Definitions(Reference: IRM 4.5.1.2.1.(1)a.)

Exhibit 4.5.1-2 (04-01-2003)IDRS Command Code BRTVU Definer Codes and Definitions(Reference: IRM 4.5.1.2.(1)b.)

Exhibit 4.5.1-3 (04-01-2003)IDRS Command Code EMFOL Definer Codes and Definitions(Reference: IRM 4.5.1.2.1(1)e.)

Exhibit 4.5.1-4 (04-01-2003)IDRS Command Code ERTVU Definer Codes and Definitions(Reference: IRM 4.5.1.2.1(1)f.)

Exhibit 4.5.1-5 (04-01-2003)IDRS Command Code IMFOL Definer Codes and Definitions(Reference: IRM 4.5.1.2.1(1)g.)

Exhibit 4.5.1-6 (04-01-2003)IDRS Command Code INOLE Definer Codes and Definitions(Reference: IRM 4.5.1.2.1(1)h.)

Exhibit 4.5.1-7 (04-01-2003)IDRS Command Code RTVUE Definer Codes and Definitions(Reference: IRM 4.5.1.2.1(1)k.)

Exhibit 4.5.1-8 (09-27-2006)Instructions for Preparing Form 5597, Page 1, TE/GE IMF/BMF/EPMF Request(Reference: IRM 4.5.1.3.8.1)

Exhibit 4.5.1-9 (04-01-2003)Instructions for Preparing Form 5597, Page 2, TE/GE Group Control Card(Reference: IRM 4.5.1.3.8.2)

Exhibit 4.5.1-10 (04-01-2003)Instructions for Preparing Form 5597-C, TE/GE Record Retention Agreement Request(Reference: IRM 4.5.1.3.8.4)

Exhibit 4.5.1-11 (09-27-2006)Instructions for Preparing Form 5588, Page 1, TE/GE NMF Request(Reference: IRM 4.5.1.3.8.5)

Exhibit 4.5.1-12 (09-27-2006)Instructions for Preparing Form 5588, Page 2, TE/GE Group Control Card(Reference: IRM 4.5.1.3.8.6)

Note:

Exhibit 4.5.1-13 (09-27-2006)Instructions for Preparing Form 5595, TE/GE Update(Reference: IRM 4.5.1.3.9.1)

Exhibit 4.5.1-14 (09-27-2006)Instructions for Preparing Form 5666, TE/GE Referral/Information Report(Reference: IRM 4.5.1.3.9.2)

Exhibit 4.5.1-15 (09-27-2006)Instructions for Preparing Form 5644, TE/GE Inquiry Request(Reference: IRM 4.5.1.3.9.3.1)

Exhibit 4.5.1-16 (09-27-2006)Instructions for Preparing Form 5598, TE/GE Correction Request - Required Entries(Reference: IRM 4.5.1.3.9.4.2)

Exhibit 4.5.1-17 (09-27-2006)Instructions for Preparing Form 5598, TE/GE Correction Request - Correctable Items(Reference: IRM 4.5.1.3.9.4.2)

Exhibit 4.5.1-18 (04-01-2003)Instructions for Preparing Form 5596, TE/GE Non-Examined ClosingsReference: IRM 4.5.1.3.10.3)

Exhibit 4.5.1-19 (09-27-2006)Instructions for Preparing Form 4881, Chapter 42 Taxes-Disqualified Person/Foundation Manager(Reference: IRM 4.5.1.3.11)

4.5.1.3
TE/GE AIMS Forms

4.5.1.3.9
TE/GE Forms Used to Process, Update, Correct and Reference Accounts

4.5.1.3.9.3 (09-27-2006)
Inquiries About Employer or Organization Accounts

4.5.1.3.9.3.1 (09-27-2006)
Form 5644, TE/GE Inquiry Request

4.5.1.3.9.3.2 (09-27-2006)
Form 6882, lDRS/Master File Information Request

4.5.1.3.9.3.3 (09-27-2006)
Master File View and Return View for TE/GE

4.5.1.3.9.4 (09-27-2006)
Correcting AIMS

4.5.1.3.9.4.1 (09-27-2006)
Form 5598, TE/GE Correction Request

4.5.1.3.9.4.2 (09-27-2006)
Correcting Activity Codes

4.5.1.3.9.4.3 (04-01-2003)
Correcting the Source Code

4.5.1.3.10 (09-27-2006)
Closing TE/GE Accounts Off AIMS

4.5.1.3.10.1 (09-27-2006)
Form 5599, TE/GE Examined Closing Record

4.5.1.3.10.2 (09-27-2006)
Disposing of Form 5599

4.5.1.3.10.3 (09-27-2006)
Form 5650, EP Examined Closing Record

4.5.1.3.10.4 (09-27-2006)
Disposing of Form 5650

4.5.1.3.10.5 (09-27-2006)
Form 5596, TE/GE Non-Examined Closings

4.5.1.3.11 (04-01-2003)
Form 4881, Chapter 42 Taxes - Disqualified Person/Foundation Manager

Exhibit 4.5.1-1 (04-01-2003)
IDRS Command Code BMFOL Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1.(1)a.)

Exhibit 4.5.1-2 (04-01-2003)
IDRS Command Code BRTVU Definer Codes and Definitions
(Reference: IRM 4.5.1.2.(1)b.)

Exhibit 4.5.1-3 (04-01-2003)
IDRS Command Code EMFOL Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)e.)

Exhibit 4.5.1-4 (04-01-2003)
IDRS Command Code ERTVU Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)f.)

Exhibit 4.5.1-5 (04-01-2003)
IDRS Command Code IMFOL Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)g.)

Exhibit 4.5.1-6 (04-01-2003)
IDRS Command Code INOLE Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)h.)

Exhibit 4.5.1-7 (04-01-2003)
IDRS Command Code RTVUE Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)k.)

Exhibit 4.5.1-8 (09-27-2006)
Instructions for Preparing Form 5597, Page 1, TE/GE IMF/BMF/EPMF Request
(Reference: IRM 4.5.1.3.8.1)

Exhibit 4.5.1-9 (04-01-2003)
Instructions for Preparing Form 5597, Page 2, TE/GE Group Control Card
(Reference: IRM 4.5.1.3.8.2)

Exhibit 4.5.1-10 (04-01-2003)
Instructions for Preparing Form 5597-C, TE/GE Record Retention Agreement Request
(Reference: IRM 4.5.1.3.8.4)

Exhibit 4.5.1-11 (09-27-2006)
Instructions for Preparing Form 5588, Page 1, TE/GE NMF Request
(Reference: IRM 4.5.1.3.8.5)

Exhibit 4.5.1-12 (09-27-2006)
Instructions for Preparing Form 5588, Page 2, TE/GE Group Control Card
(Reference: IRM 4.5.1.3.8.6)

Exhibit 4.5.1-13 (09-27-2006)
Instructions for Preparing Form 5595, TE/GE Update
(Reference: IRM 4.5.1.3.9.1)

Exhibit 4.5.1-14 (09-27-2006)
Instructions for Preparing Form 5666, TE/GE Referral/Information Report
(Reference: IRM 4.5.1.3.9.2)

Exhibit 4.5.1-15 (09-27-2006)
Instructions for Preparing Form 5644, TE/GE Inquiry Request
(Reference: IRM 4.5.1.3.9.3.1)

Exhibit 4.5.1-16 (09-27-2006)
Instructions for Preparing Form 5598, TE/GE Correction Request - Required Entries
(Reference: IRM 4.5.1.3.9.4.2)

Exhibit 4.5.1-17 (09-27-2006)
Instructions for Preparing Form 5598, TE/GE Correction Request - Correctable Items
(Reference: IRM 4.5.1.3.9.4.2)

Exhibit 4.5.1-18 (04-01-2003)
Instructions for Preparing Form 5596, TE/GE Non-Examined Closings
Reference: IRM 4.5.1.3.10.3)

Exhibit 4.5.1-19 (09-27-2006)
Instructions for Preparing Form 4881, Chapter 42 Taxes-Disqualified Person/Foundation Manager
(Reference: IRM 4.5.1.3.11)