Part 4. Examining Process
Chapter 4. AIMS Procedures and Processing Instructions
Section 33. Transfers
4.4.33 Transfers
Manual Transmittal
April 13, 2010
Purpose
(1) This transmits a partial revision of IRM 4.4.33, AIMS Procedures and Processing Instructions, Transfers.
Material Changes
(1) Many of the paragraphs were rearranged to follow the process flow of transferring cases.
(2) 4.4.33.1 includes transfers that require the SBC and EGC to be input and references added to other IRM's that address transfers.
(3) 4.4.33.2.6 includes the exception of the 13 month ASED if an Aging Reason Code 53, Audition Reconsideration is on the data base.
(4) 4.4.33.2.6 was expanded to include the recommendation that a copy of the approval or note as to who approved the statute update to ZZ be retained in the case file.
(5) 4.4.33.3.1 addresses the new AIMS checks preventing the transfer of a data base with less than 13 months on the ASED.
(6) 4.4.33.3.4 addresses the restrictions on transferring cases to PBC 309.
(7) 4.4.33.3.6 emphasizes that cases cannot be transferred between TE/GE and LMSB, SB/SE or W&I.
(8) 4.4.33.3.7 lists the AIMS Freeze Codes that prevent transfers.
(9) 4.4.33.3.8 addresses the restrictions on transferring cases from the area office to PBC X9X.
(10) 4.4.33.4 was updated to delete information that can be found in IRM 4.11.29, Transfer of Returns Open for Examination.
(11) 4.4.33.5.3 was updated to provide instruction for the closing of a case to CI using an electronic print.
(12) 4.4.33.6.4 was updated to remove reference to W&I area office 101-107, these codes were obsoleted 1/1/2009.
(13) 4.4.33.7 was updated to reflect that AIMS transfers are immediate after the successful input of an AMSOC with a DC 30.
(14) 4.4.33.9.3 identifies the PBC's that require an SBC and EGC when transferred.
(15) 4.4.33.9.4 includes the definitions of the Transfer Terminal Code.
(16) Exhibit 4.4.33-1 was updated to reflect the current Primary Business Codes for each state.
Effect on Other Documents
This material supersedes IRM 4.4.33 dated August 1, 2001.
Audience
LMSB, SB/SE and W&I Employees.
Effective Date
(04-13-2010)
Signed by Charlestine D. Hardy
Director, Examination Planning and Delivery
Small Business Self-Employed
Introduction
(1) This chapter provides instructions for transferring returns once it has been determined that a transfer is warranted per IRM 4.11.29, Transfer of Returns Open for Examination.
(2) Although not technically a transfer, returns going to another IRS Division or outside agency are also discussed in this chapter.
Transfer Restrictions
(1) Not all cases can be transferred. Cases meeting the following criteria cannot be transferred.
AIMS Freeze Code Present
(1) If there is an AIMS freeze code of A-G, I-J, L, Q-S, or V-W which are local freeze codes present on the case, the transfer will be blocked. You must remove local AIMS freeze codes before a case can be transferred.
PBC 309
(1) PBC 309 is used when the appropriate industry cannot be determined by the NAICS code. Cases cannot be transferred to PBC 309.
PICF Code
(1) If the PICF Code is 9, the error message "CANNOT TRANSFER, PICF CODE - 9" will be displayed. The PICF code should automatically update out of 9 the next weekend; reinput the AMSOC, DC 30 the next week.
Skeletal Records
(1) Skeletal records cannot be transferred. AIMS will reject the input with the error message "CANNOT TRANSFER - TC 424 RECORD"
Source Code
(1) Records with Source Code 45 cannot be transferred. The error message "Source-Code/Disposal-Code Inconsistent"will be displayed if the record attempting to be transferred has a source code of 45. See Reference Return procedures in Exhibit 4.4.1–1.
Statute of Limitations
(1) The statute of limitations must be within the time frames below. These are the time frames that are programmed into AIMS.
IF the transfer is from PBC: | to PBC: | THEN the time remaining |
|---|---|---|
190-194 or 295-299 or 398 | 190-194 or 295-299 or 398 | 7 months or more* |
190-194, or 295-299 or 398 | 201-207, 212-214 | 13 months or more** |
190-194 or 295-299 or 398 | 301-306, 315 | 7 months or more* |
201-207, 212-214, | 190-194 or 295-299 or 398 | 13 months or more** |
201-207, 212-214, | 201-207 or 212-214 | 13 months or more** |
201-207, 212-214, | 301-306, 315 | 7 months or more* |
301-306, 315 | 190-194 or 295-299 or 398 | 13 months or more** |
301-306, 315 | 201-207 or 212-214 | 13 months or more** |
301-306, 315 | 301-306, 315 | 7 months or more* |
*If a return is received with less than 6 months left on the statute, the transfer-in clerk will refer the case to his/her manager to determine if case will be accepted. These time frames are to allow for processing and mailing time. | ||
**If a return is received with less than 12 months left on the statute, the transfer-in clerk will refer the case to his/her manager to determine if case will be accepted. These time frames are to allow for processing and mailing time. | ||
(2) A transfer that does not meet the time frame criteria, cannot be input unless
the Source Code is 30 (claim for refund), or 32 (carryback refund), or
the joint investigation indicator is set (NMF only) or
TC 910-914 is present on AIMS, or
MFT Code is 06, or
the Aging Reason Code is 53 which is used for Audit Reconsideration cases
alpha characters (excluding FF) have been used to update the AIMS statute date.
Note: ZZ is used to update the statute date temporarily to allow the transferring of the database. Approval must be received from the gaining office before ZZ can be input. A copy or note as to who approved the transfer should be put in the case file that is being transferred in case there is a question as to who approved the transfer. Gaining office must update back to correct ASED upon receipt of the case file and data base.
(3) Records that do not meet the criteria above should be returned to the originator with a copy of the reject message "CANNOT TRANSFER - STATUTE HAS LESS THAN 7 or 13 MONTHS REMAINING".
TE/GE Case
(1) If the PBC is 4XX, you cannot transfer to a PBC of 1XX, 2XX or 3XX. The error message "TIF PBC = 4, CANNOT TRANSFER TO XXX (XXX = INPUT PBC)" will be displayed. If exam agrees to give the case to TE/GE, Exam must close the case DC 33. TE/GE must wait until the AIMS base ages before TE/GE can establish the case on AIMS in PBC 4XX.
(2) If the PBC is 1XX, 2XX or 3XX, you cannot transfer to a PBC 4XX. The error message "TIF PBC = 4XX, CANNOT TRANSFER TO XXX"will be displayed. If TE/GE agrees to give the case to Exam, TE/GE must close the case DC 33. Exam must wait until the AIMS base ages before Exam can establish the case on AIMS in PBC 1XX, 2XX or 3XX.
Form to Use
(1) Use Form 3185, Transfer of Return for transfers in which the Primary Business Code will change. See IRM 4.11.29, Transfer of Returns Open for Examination for instructions on the completion of Form 3185.
(2) Use Form 3210 for all other types of transfers such as within area/industry.
Special Rules for Certain Types of Transfers
(1) The following are the most common types of transfers:
Transfers Between Area Offices (including PBC 315) or Between Industry and Area Office
(1) In addition to the procedures in IRM 4.11.29, Transfer of Returns Open for Examination, the group secretary must take the following steps when transferring out a return.
Update ERCS to Status Code 41, Disposal Code 30 and forward case to the transfer-out personnel in your area or support area. See IRM 4.1.4, Other Programs and Other Source Work
(2) In addition to the procedures in IRM 4.11.29, Transfer of Returns Open for Examination, the transfer-out personnel must take the following steps when transferring out a return.
Transfer the data base on ERCS. Enter the Primary Business Code (PBC) of receiving office. See Exhibit 4.4.33-1 for a list of states and the corresponding PBC. If the PBC is 212-214 or 301-306, also enter the secondary business code and employee group code. ERCS will generate the Command Code AMSOC, Disposal Code 30 to update AIMS. If the PBC changes, AIMS will generate a TC429 to Master File and the TC42X PBC will change to reflect the new PBC.
After the AMDISA reflects the transfer, print a copy of the AMDISA and place it inside the file folder.
Place a copy of the Form 3185 in the case file and another copy in a suspense file.
Mail the case to the transfer-in address of the new PBC. The transfer-In addresses can be found at: http://wsep.ds.irsnet.gov/sites/co/dcse/sbse/exam/webdocuments/Document%20Library/1/AIMS/Contact%20List.xls
Wait for the receiving industry/area to return an acknowledgment copy of Form 3185. Follow-up if you have not received a receipted Form 3185. If the receiving office has updated the case from the transfer employee group code, consider this acknowledgement that they received the case file.
Between Industries (excluding PBC 315)
(1) In addition to the procedures in IRM 4.11.29, Transfer of Returns Open for Examination, the LMSB group secretary must take the following steps when transferring a return between industries.
Transfer the data base on ERCS which will generate a Command Code AMSOC, Disposal Code 30 to update AIMS. The Primary Business Code, Secondary Business Code and Employee Group Code of the receiving office are required. EGC 1917 is not valid as the new EGC unless the prior EGC is 1000, 1014, 1017, 1099, or 1917
Print AMDISA and place it inside the file folder.
Retain a copy of the Form 3185 and place in a suspense file.
Mail the case.
Wait for the receiving industry to return an acknowledgment copy of Form 3185. Follow-up if you have not received a receipted Form 3185. If the receiving office has updated the case from the transfer employee group code, consider this acknowledgement that they received the case file.
Transfers from Campus to Industry/Area
(1) Immediately after selection of returns for campus examination, Form 5546 must be checked for the presence of a related year open message.
(2) If Form 5546 indicates that a related year is open, with employee group code other than 5XXX, AIMS research is required to determine the current status.
IF the current status | THEN |
|---|---|
<10 | retain for examination |
>10 | transfer to the industry/area - include an AMDIS print in case file to allow for easier association with the related return |
(3) Campus unagreed cases are to be transferred to the area office for an interview before the case is closed to Appeals. See IRM 4.19.13.14 for more information.
Transfers from Campus to Campus
(1) When the case needs to be examined by the Campus (EGC 5XXX), use PBC X9X
(2) Between campuses (field cases)
Note: When a field case needs to be transferred from one campus Classification or Centralized Files unit to another Classification or Centralized Files unit, transfer to PBC 201 - 207. Do not use PBC X9X, that is reserved for campus exam (EGC 5XXX) cases only. If the case is already in a status code greater than 08, mail to the PSP office - NOT THE CAMPUS.
Transfers from Area Office to Campus
(1) Other than transfers to PBC 295 or 398 which is where the Campus TEFRA Units (CTU) are located, it is extremely rare that a case needs to be transferred from the area office to a campus so AIMS blocks these types of transfers. If a record does not have a PICF code of 1-8 or an AIMS Freeze Code of 6, a transfer is not permitted from the area to the campus. If a record does have a PICF code is 1-8 or an AIMS Freeze Code of 6, a transfer to PBC 295 or 398 is permitted. Contact the AIMS Coordinator at the campus for assistance if a transfer is required. If the data base is to be transferred back to the prior PBC, the AIMS Coordinator at the prior PBC can input the transfer. If the data base is to be transferred to a different campus PBC, the AIMS Coordinator at the local campus must input the AMSOC.
Transfer to Other Functions
(1) The following are procedures for transferring returns to other divisions before the examination is started or completed.
To Appeals
(1) Complete Form 5344 using disposal code 12 (Item 13), an Appeals Code (Item 16), and $1 in Unagreed Amount Appealed/Docketed (item 18).
To Another Agency
(1) Such as Department of Justice: Complete Form 5344 using disposal code 12 (Item 13) and $1 in Manual Assessment Amount (Item 35). Attach a copy of the face of the return and Form 2275, Records Request, Charge and Recharge to the Form 5344. Centralized Case Processing (CCP) will forward Form 2275 to the campus files function to "recharge" the administrative file and original return to the requesting agency. Mail the administrative file and original return to the requesting agency.
To Criminal Investigation
(1) IF a tax adjustment is being considered, then, update the status code to:
17 - When it is agreed by the examiner, group manager and the Fraud Referral Specialist, that potential for fraud exists.
18 - When the case has been accepted by Criminal Investigation.
A locally defined Fraud Suspense Status Code— when the case is being suspensed out of the group awaiting completion of the criminal case.
(2) If a tax adjustment is not to be made, then,
Survey the return using an electronic print using disposal code 31 or 32.
Complete Form 2275 with the TC 150 DLN with recharge information.
Send the original Form 2275, to the campus.
Send the original return (with a copy of Form 2275 attached) to the requester.
To Division Counsel
(1) Use same procedures as referrals to Cl but use the locally defined status code for Counsel Suspense Referrals.
Form 2275, Records Request Charge and Recharge
(1) See IRM 3.5.61.6, for an example of a completed Form 2275. Below are special instructions for examination employees.
Part A. Document Identification - Required entries are Box 1, 2, 4, 5, 6, 9 and 10. Line 9 is the signature of the manager of the employee listed in Item 12G.
Part B. Originator Information - Required entries are Box 11 through 12I, enter the information for the person preparing the Form 2275. Box 14 enter an X in C.
Part C. Researcher Information - Required entry is 15E, enter the information of the receiving office. such as Criminal Investigation, Division Counsel, etc.
Where to Send Returns
(1) Where to send the return depends on the type of case and where the taxpayer or company resides.
If the case is being transferred to an: | Send return to: |
|---|---|
LMSB group | the LMSB group |
SB/SE Area Office | the SB/SE Area Office PSP* |
Note: *The address for the above offices, can be obtained from the AIMS web site at: http://wsep.ds.irsnet.gov/sites/co/dcse/sbse/exam/webdocuments/Document%20Library/1/AIMS/Contact%20List.xls . For SB/SE addresses see "Contact Listing"; for LMSB addresses see "LMSB Groups" both found under the Contacts tab.
Transfer Time Frames
(1) Once a message of "Request Completed" is received, the AIMS base reflects the new PBC and the base falls under the control of the new PBC.
Effect of Transfers on AIMS
(1) Transferring an AIMS data base results in the following changes:
Aging Reason Code
(1) If the Aging Reason Code is 50 or 51, it will be changed to zeroes.
Correspondence Received Date
(1) If transfer is from 19X, 29X or 39X to 201-214 or 30X or 315, the Correspondence Received Date will be changed to zero.
Employee Group Code/Secondary Business Code/Status Code
(1) The updating of the SBC, EGC and Status Code are dependent on what PBC, SBC, EGC and status code the case was in before the transfer and where the record is being transferred to:
If the transfer is from: | going to: | The SBC, EGC and STATUS CODE will up updated to: |
|---|---|---|
X9X | X9X | SBC = 00000 |
X9X PBC (EGC 5XXX) | 201-207, or 315 | SBC = 87700 |
Non X9X PBC & EGC 1XXX | 201-207, or 315 | SBC = 87700 |
Non X9X PBC & EGC 2XXX | 201-207, or 315 | SBC = 87700 |
PBC 201-207 or 315 and EGC = 2050 and Status Code = 08 | 201-207, or 315 | remains the same |
Any PBC (other than 201-207, 212-214, 301-306 or 315 and Status Code = 09-19) | 212-214 or 301-306 | SBC = screen |
201-207, 212-214, 301-306 or 315 and Status Code = 09-19 | 212-214 or 301-306 | SBC = screen |
Any PBC | 19X, 29X or 398 and PICF = 0 | SBC = 00000 |
PBC 298 | 398 | remains the same |
PBC 398 | 298 | remains the same |
Any PBC | 295/398 AND PICF Code = 1,3,4,5 or 7 | SBC = 00000 |
Any PBC | 295/398 AND PICF Code = 2, 6, or 8 | SBC = 00000 |
Any PBC | 295 or 398 and AIMS Freeze Code = 6 | SBC = 00000 |
(2) Upon receipt of the return/case file, IMMEDIATELY update the employee group code out of the transfer EGC of 1997, 1998, 2998 or 5598.
Exam Start Date
(1) If the status code = 33 or 34 and the Exam Start Date is not set, the Exam Start Date will be set with the current date.
Letter Sent Date
(1) If transfer is from 19X, 29X or 39X to 201-214 or 30X or 315, the Letter Sent Code will be changed to zero.
Project Code
(1) If a case is transferred, (except PBC 3XX to 3XX), and the Project Code is a local Project Code (0175-0200 or 0500-0575 or 0700-0799), the Project Code is zeroed out when the transfer is input.
Reply to TP Projected Date
(1) If transfer is from 19X, 29X or 39X to 201-214 or 30X or 315, the Reply to TP Project Date will be changed to zero.
Suspense Code
(1) If the status code = 33 or 34 and the Suspense Code is not set, the Suspense Code will be set to a 2.
Technical Services Code
(1) If Status Code is less than 20, the Technical Services Code will be changed to zeroes.
Erroneous Transfers
(1) Keep the taxpayer in mind when a return is transferred to your industry/area in error. Good customer relations dictate sending the return and updating the data base to the correct location as soon as possible. Therefore, transfer the return and/or data base to the correct office instead of rejecting it back to the sending office. It would be good practice to send a note back to the sending office to alert them of the misrouting.
Receiving Office Procedures
(1) A receiving industry/area is notified through the AIMS Weekly Update Report (Code 22 or 59) that a data base has been transferred to them.
(2) It is the receiving industry/areas responsibility to locate the return using the following procedure if the return has not been received within 21 days of receipt of the AIMS Weekly Update.
Determine which industry/area office or campus transferred the data base (and therefore needs to be contacted) using information on the AIMS Weekly Update or an AMDISA print listed as the prior PBC.
Request that the sender provide a photocopy of Form 3185 (or Form 3210, if used). This should be used to determine where the return was mailed and who acknowledged receipt. The data base must then be transferred or updated to reflect the location of the return.
industry/area codes | the TR/PBC reflected on the AIMS Weekly Update. |
campus codes | the campus of the TR/PBC reflected on the AIMS Weekly Update as well as your local campus. |
IF | THEN |
|---|---|
the return cannot be located using the data supplied by the sender | follow missing return procedures to dispose of the data base. |
the sender does not respond | Send a follow-up request and wait an additional 21 days. |
the sender still does not respond, | transfer the data base back to the industry/area reflected on the AIMS Weekly Update. |
(3) Upon receipt of the return ensure that any local definition project codes are updated.
Return Received but Data Base Not Transferred
(1) If the data base does not reflect the correct PBC, research the AIMS base to see if an AMSOC, DC 30 was input. If the PBC still reflects the sending office's PBC and the receiving office:
Wants the base: | Does not want the base: |
|---|---|
Contact the sending office and request an AMSOC, DC 30 is input. | Prepare Form 3185 and send case back to either the originator or the correct office if the return was misdirected. |
SB/SE Transfer Chart
(1) Use the chart below to determine which office should receive the transfer. After you determine the correct Area Office, send the return to the PSP for the Area. DO NOT send cases directly to SB/SE groups.
State | PBC |
|---|---|
Alabama | 205 |
Alaska | 206 |
Andover SC | 190 |
Arizona | 206 |
Arkansas | 205 |
Atlanta SC | 191 |
Austin SC | 192 |
Brookhaven SC | 295 |
California | 207 |
Cincinnati SC | 296 |
Colorado | 206 |
Connecticut | 201 |
Delaware | 203 |
District of Columbia | 203 |
Florida | 203 |
Fresno SC | 193 |
Georgia | 205 |
Hawaii | 206 |
Idaho | 206 |
Illinois | 204 |
Indiana | 204 |
International | 315 |
Iowa | 204 |
Kansas | 204 |
Kansas City SC | 194 |
Kentucky | 202 |
Louisiana | 205 |
Maine | 201 |
Maryland | 203 |
Massachusetts | 201 |
Memphis SC | 297 |
Michigan | 202 |
Minnesota | 204 |
Mississippi | 205 |
Missouri | 204 |
Montana | 206 |
Nebraska | 204 |
Nevada | 206 |
New Hampshire | 201 |
New Jersey | 202 |
New Mexico | 206 |
New York | 201 |
North Carolina | 203 |
North Dakota | 204 |
Ogden SC | 298 |
Ohio | 202 |
Oklahoma | 205 |
Oregon | 206 |
Pennsylvania | 202 |
Philadelphia SC | 299 |
Puerto Rico | 315 |
Rhode Island | 201 |
South Carolina | 203 |
South Dakota | 204 |
Tennessee | 205 |
Texas | 205 |
Utah | 206 |
Vermont | 201 |
Virginia | 203 |
Washington | 206 |
West Virginia | 202 |
Wisconsin | 204 |
Wyoming | 206 |
Employment | 212 |
Estate and Gift | 213 |
Excise | 214 |
