IRS Audits - Part 4 Examining Process

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

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 View for TE/GE

 

  1. 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.

  2. 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.

  3. 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.

     

  4. 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.

  5. When available, the use of these two CCs will be the suggested alternative to MFTRA/ACTRA/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  (04-01-2003)
Correcting AIMS

 

  1. In general, Form 3198, Special Handling Notice, is used to notify ESS of corrections needed when both AIMS and the IMF/BMF/EPMF should be corrected.

  2. Form 5901, EP Correction Request or 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  (04-01-2003)
Form 5901, EP Correction Request

 

  1. Form 5901 is limited at group level. The only common uses for groups are to change source codes and activity codes. Corrections can be made as long as the account(s) are on AIMS. Generally, an account is available for ninety days after it has closed. If the correction is to a record that has aged off of AIMS, a correction cannot be done. A maximum of twenty accounts can be corrected using the same Form 5901, if the identical corrections are being made to each of the accounts. Instructions for preparing Form 5901 are in Exhibit 4.5.1-18 and Exhibit 4.5.1-19.

  2. Use Form 5901 whenever:

    1. An error is found on 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.

     

  3. 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 5901 to the requester with a statement indicating the action that should be taken in lieu of that recorded on the correction request.

    1. The Ogden Campus Examination Branch Manager designates personnel authorized to approve Form 5901 requests initialed at the campus.

    2. The initiator's Group Manager (or their designee) approves Form 5901 requests to correct items.

     

  4. Disposition of Form 5901 - Retain Form 5901 60 days after returned from ESS. Form 5901 should then be disposed of according to IRM 1.15.24, Records Control Schedule for TE/GE.

4.5.1.3.9.4.2  (04-01-2003)
Form 5598, TE/GE Correction Request

 

  1. Form 5598 is limited at group level. The only common uses for groups are to change source codes and activity codes. Corrections can be made 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, a correction cannot be done. Instructions for preparing Form 5598 are in Exhibit 4.5.1-20 and Exhibit 4.5.1-21.

  2. 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.

  3. 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.

     

  4. 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.

  5. 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.

  6. Disposition of Form 5598 - Retain Form 5598 sixty days after returned from ESS. Form 5598 should then be disposed of according to IRM 1.15.24, Records Control Schedule for TE/GE.

4.5.1.3.9.4.3  (04-01-2003)
Correcting Activity Codes

 

  1. 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.

     

  2. If the estimated activity code of a NMF requisitioned return is wrong, it must be corrected using Form 5901, EP Correction Request or Form 5598, TE/GE Correction Request. Form 5901 or Form 5598 are 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.

       

     

4.5.1.3.9.4.4  (04-01-2003)
Correcting the Source Code

 

  1. 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)

  2. 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  (04-01-2003)
Closing TE/GE Accounts Off AIMS

 

  1. The forms used to close EP (BMF 5330's), EO and GE accounts off of AIMS are as follows:

    1. Form 5599, TE/GE Examined Closing Record and

    2. Form 5596, TE/GE Non-Examined Closing Record.

     

4.5.1.3.10.1  (04-01-2003)
Form 5599, TE/GE Examined Closing Record

 

  1. 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 and 50 for EO; Disposal Codes 01-19, 50 and 51 for GE) and surveyed claims (Disposal Code 34) 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 and GE returns only) 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 will be 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 ESS for processing and terminal input.

    2. The completed examination case file, along with the Form 5599, is forwarded to ESS function where it is completed, reviewed, and processed to close it off AIMS and IMF/BMF.

     

  2. 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 will no longer be aged off of AIMS.

     

  3. 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 IRM 4.5.1.3.9.1 and Exhibit 4.5.1-15 for instructions on re-establishing closed returns.

4.5.1.3.10.2  (04-01-2003)
Disposing of Form 5599

 

  1. For IMF/BMF/EPMF Agreed Closings - ESS 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 ESS for future reference.

  2. 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, ESS will photocopy Form 2859 or Form 1331. ESS should attach Form 5599 to the return and forward it to the terminal for closing off the AIMS database to capture the statistics.

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

    2. 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:

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

     

    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

     

    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

     

  3. Unagreed Closings to Appeals - After closing an unagreed return at the terminal, ESS 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  (04-01-2003)
Form 5596, TE/GE Non-Examined Closings

 

  1. 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)

  2. 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

     

  3. Surveyed Claims are closed on Form 5599, TE/GE Examined Closing Record or Form 5650, EP Examined Closing Record. See Exhibit 4.5.1-22 for instructions on preparing and reviewing Form 5596.

  4. 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.

    .

  5. 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 ESS Function for final closure.

  6. Generally accounts closed on AIMS with a non-examined Disposal Code remain on AIMS only until the end of the month.

  7. 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.

  8. If Disposal Code 33 or 99 has been used, Form 5596 is retained in the ESS 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

 

  1. 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.

  2. 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.

  3. Refer to Exhibit 4.5.1-23for 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

CFOL038 Screen message or Error Screen.

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.

L

Last Period Satisfied Screen - general tax data for last period satisfied for a specific EIN.

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.

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  (04-01-2003)
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 by the Group Manager, or their designee. The file copy is retained by the Group Manager, or their designee.

Item Number

Description

Definition

1

CC AM 424

Self-explanatory

IMF/BMF/EPMF Returns:

2

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)

3

Primary Business Code

Enter the 3-digit primary business segment code established for TE/GE. Valid ranges are:
• 401-406 or 410 (for EP and EO) and, effective 1/2004 for EO - 409
• 415, 416 or 417 (for GE).

4

Secondary Business Code

May be zeroes (00000) or blank - the secondary business code is currently not being used for TE/GE.

5

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, effective 1/2004 7720-7729

6

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)

7

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)

8

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" .

9

Project Code

Enter the appropriate 3-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:

11

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:

10

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

11

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.

12

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.

13

Flowthru Indicator

Enter a "1" if this is a discrepancy adjustment request.

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.

14A

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 123-45-6789V.

14B

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.

15

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:

16

Plan Number (MFT 74)

Enter the 3-digit plan number.

17

Tax Period

Enter the tax period being requested in YYYYMM format.
Example: If a 1999 return is being requested, enter 199912.

IMF/BMF Only:

18

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.

IMF/BMF/EPMF Returns:

19

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.

MFT's 46 and 76 Only:

20

Plan/Report Number (MFT 46, 76)

For MFT 76, enter the 3-digit plan number of the related plan. For MFT 46, enter the 3-digit report number.

IMF/BMF/EPMF Returns:

16–20

b. - e.

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), tax periods (YYYYMM), activity codes, claim amounts and plan/report number (MFT 46, 76).

21

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.

22

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.

23

Requester/Group/Date

Enter the requester’s name, the requester's employee group code and the date of request.

24

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.

25

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

26

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.

27

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.

28

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 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:

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 ESS

• 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-B, Page 1, TE/GE Multiple IMF/BMF/EPMF Request
(Reference: 1.3.8.3)

 

Form 5597-B is used to request up to 30 IMF/BMF returns when the source code, Employee Group code, MFT, status code, non-return-requested indicator, message/project code/push code, tax period and form number are the same.

Item Number

Description

Definition

1

CC AM 424

Self-explanatory

For IMF/BMF/EPMF Returns:

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)

3

Primary Business Code

Enter the 3-digit business segment code established for the TE/GE Technical Time Reporting System (ETS).

4

Secondary Business Code

Enter 5 zeros (00000) - the secondary business code is currently not being used for TE/GE.

5

Employee Group Code

Enter the appropriate 4-digit code. The Employee Group code must be in the range of:
• 7200-7299 (GE)
• 7600-7699 (EP)
• 7900-7999 (EO); andeffective 1/2004: 7720-7729

6

MFT

Enter the appropriate 2-digit MFT account code. Refer to the following for a listing of valid MFT codes:
• Doc. 6476 (EP)
• Doc. 6379 (EO)
• Doc. 11308 (GE)

7

Status Code

Enter the appropriate 2-digit status code. Refer to the following for the status code definitions:
• Doc. 6476 (EP)
• Doc. 6379 (EO)
• Doc. 11308 (GE)

8

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."

For IMF/BMF/EPMF Returns Only:

9

Project Code

Enter the 3-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) for BMF MFT 76's only
• Doc. 6379 (EO)
• Doc. 11308 (GE)

10

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

11

Push Code

This entry posts as a push code at MF or a special handling message on Form 5546, Examination Return Charge-Out.
•When a push code or special handling message does not apply, leave this item blank.
•When establishing an account for which the return has not yet posted (delinquent return, substitute for return, current or future year pick-up), enter the appropriate 3-digit push code.
•If a push code does not apply, leave this item blank.
For push code definitions, refer to:
• Doc. 6476 (EP)
• Doc. 6379 (EO)
• Doc. 11308 (GE)
Note: 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.

12

Alpha Statute

A 2-character alpha statue 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 04FF1