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IRS Audits

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 
Inquiries About Employer or Organization Accounts

 

4.5.1.3.9.3.1  (04-01-2003)
Form 5644, TE/GE Inquiry Request

 

  1. 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 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.

     

  2. 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 Exhibit 4.5.1-17.

  3. 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.

  4. Place Form 5644, along with the requested print(s), in the corresponding case file(s) after received from ESS.

  5. 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  (04-01-2003)
Form 6882, lDRS/Master File Information Request

 

  1. 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.

  2. 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 or ACTRA, 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.

  3. 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 or ACTRA, 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  (04-01-2003)
Master File View and Return