[ Home ] [ Services ] [ FAQ ] [ Site Map ] [ Contact Us ]

IRS Audits

Chapter 4. AIMS Processing

Section 27. Reports

4.4.27  Reports

4.4.27.1  (02-08-1999)
Introduction

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

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

     

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

4.4.27.2  (02-08-1999)
AIMS Reports

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

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

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

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

    Note:

    Excluded from these tables are error records which are uncorrected.

     

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

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

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

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

    • September ***lst FY Preliminary***

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

    • November ***FINAL FISCAL YEAR***

     

4.4.27.5  (02-08-1999)
AMIR Tables

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

    • Table 10.1(B)

    • Table 15

    • Table 16

    • Table 37

    • Table SC38

     

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

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

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

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

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

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

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

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

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

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

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

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

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

    • AIMS Duplicate Records Report (ADRR)

    • AIMS Monthly Unmatched Corrections/Deletions

    • AIMS Weekly Update Report

    • Error Registers

    • Inventory Validation

    • NET Error Records

    • Service Center Correspondence Audit Report

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

    • Status Workload Review

    • Table 4.0

    • Table 4.1

    • Table SC4.0

    • Table 1.5A

    • Table 8.1 and SC 8.1

    • Table SC35

    • Table 36

    • TC424 Reject Register

     

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

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

  4. AIMS tables will be reviewed for:

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

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

     

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

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

4.4.27.6.1  (02-08-1999)
Statute Control Reports

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

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

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

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

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

     

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

  1. The AIMS Coordinator is responsible for