2.3.2. Introduction to IDRS Terminal Responses

(1) A pilot IDRS was implemented at Southwest Service Center in July 1969. Based on experience gained from that pilot system, a new, improved, and enlarged IDRS was implemented at the Southwest Service Center in 1972. By July 1973 the new system was implemented in all service centers and field offices.

(2) The capabilities of the initial system included entering adjustments, entity changes, etc., as well as entering collection information for storage and processing in the system and the automatic generation of notices, collection documents, and other outputs. Various subsystems have since been added to the IDRS system:

• EACS (EP/EO Application Control System),

• ERAS (EIN Research and Assignment System),

• RMIS (Report Management Information System)

• QRDB (Quality Review Data Base)

• ICTR (Intelligence Case Control and Time Reporting System)

• REF (Refund Information File).

(3) The Integrated Data Retrieval System is designed primarily to accomplish the following:

1. Provide better, faster, more responsive, and more personal service to the taxpayer.

2. Facilitate and speed the work of employees in Campuses and Area Offices by providing the most current information on tax accounts, and by furnishing the most up-to-date data processing tools available today.

(4) Integrated Data Retrieval Systems were furnished to all Regions and Service Centers, beginning in 1972 and completed in early 1973.

(5) Beginning in October 1982, the IDRS System was transferred to UNIVAC 1100/84 computer equipment. This transfer was completed in the third quarter of 1984.

(1)

(1) IRM 2.3.2 IDRS data bases are maintained in several separate areas. It is not necessary to know in which area a particular element of data is located. However, for clarity, the TIF sections are described separately in this section.

(1) These Command Codes and Terminal Responses are used in Campuses and Area Offices to research or input data related to Delinquency Investigations during the Taxpayer Delinquent Return Notice phase of the investigation or after a TDI (Taxpayer Delinquency Investigation, Form TYD14) has been issued.

(2) Provides such details as the name of the author, section description and previous versions of the section.

(3) Provides contact information for the responsible branch.

(1) When discrepancies, problems, recommendations, etc. surface, submit the information to Headquarters by the appropriate method as indicated below.

1. Use Form 5391, Procedures/Systems Change Request, to report non-emergency changes to the IRM or computer programs. See IRM 3.31.125 , ADP Evaluation - Procedures/Systems Change Request, for complete information on the preparation and routing of that form.

2. Use ITAMS to identify computer programming or operational problems that need immediate attention. If the problem being reported is on a particular account, include a TIF Edit with the background information.

3. Use the employee suggestion program to submit ideas to improve processing, eliminate waste/duplicate efforts or to improve taxpayer relations. See IRM 6.451.1 , Employee Performance and Utilization / Awards and Recognition - Policies, Authorities, Categories, and Approvals, and Document 11773 , Employee Suggestion Program Brochure, for information.

4. Use Form 9345 or Form 9345A, Editorial Change Request, to report printing or typographical errors and incorrect IRM reference.

Note: Since operational problems or defects are not being reported on the form, the requests will not be controlled upon receipt nor will they require a written response.

(1) IDRS Database Acronym Overview

(2) The description of these files is included to facilitate use of IDRS. The IRM section IDRS RESEARCH TECHNIQUES and various sections on Command Codes are integral parts of the description of IDRS, and are to be used with this section to furnish an understanding of IDRS.

(1) Unidentified Remittance (UR)

1. This file contains unidentified remittances. It replaces the Form 3731 (Unidentified Remittance Voucher) files previously maintained by the UR function. It provides a rapid research tool, for payment tracing, which is available to all area offices serviced by a campus. It generates credit posting documents or on-line credit posting when payments are applied. The periodic updating of the file results in registers and listings to be used for control and balancing.

2. Content—The UR contains a record of each remittance that is received and cannot be positively identified. Each record contains the UR control number, amount, received date, and all known identifying data. In addition, the UR contains a record of all questionably-applied ES credits. These records, which are for information only, are added to the file by Clearing and Deposit after the remittance is applied to the taxpayer account. These records are excluded from the reports generated for the control and balancing of the UR.

3. Updating—Additions to the file are made daily, or as needed, through terminals located in the Clearing and Deposit and the Unidentified Remittance areas. Application of UR credits may be made from specified terminals throughout the area office and/or campus, by persons designated to make such applications.

4. Research—The UR is sequenced in three separate files:

• the name file — alphabetically by name control

• the amount file — by money amount

• the control number file — by UR control number.

(1) The Taxpayer Information File (TIF) will provide tax account information for taxpayers selected for IDRS. See http://unisysdb.web.irs.gov/glossaries.htm for latest changes.

(2) The TIF is divided into three subgroups.

• The ITIF will contain data from the Individual Master File (IMF) . ITIF is broken into 100 areas- (ITIF00-ITIF99)

• The BTIF will contain data from the Business Master File (BMF), as well as Exempt Organization (EO) cases. BTIF is broken into 100 areas - (BTIF00-BTIF99).

• The ZTIF will contain data from Employer Pension Master File (EPMF) and the Non-Master File (NMF). ZTIF has one area - ZTIF01

(1) This file contains a record of the dishonored checks returned to the campus by banks as unprocessable or due to insufficient funds. The record will remain on the file until research positively identifies the tax module(s) credited when the check was originally received. Once identified, an entry is made to the file which will cause a debit transaction to be generated and sent to the master file. A notice also will be generated to notify the taxpayer.

(2) Each dishonored check record contains the DC Control Number, amount of the check, name control, reason code (indicating why the check was dishonored), and the check writer's name; also the TIN and address if shown on the check. All actions taken are recorded on the file and various computer-generated listings and reports are produced for the accounting function, and for control, audit trail, and management purposes.

(3) Research of the DCF is provided through input of CC BDINQ, which produces a screen display of all the data, history records of all actions taken and current status (Open, Closed, Void, or Unprocessable) of the desired dishonored check record on the DCF.

(1) This file is a compilation of selected entity data from various Master Files. It includes all valid and invalid individual taxpayer entity information for all taxpayers on the IMF, BMF (SSN and EIN), IRA, and EPMF. There also is SSA data (DM-1) and Cross Reference data (XREF) on the NAP, making it possible to verify taxpayers who have no primary Master File account. The NAP files can be read by batch programs for research purposes and by real time programs to provide data to the CFOL and IDRS Command Codes.

(1) This file is an on-line version of the IMF tape at Martinsburg Computing Center (MCC). It contains an exact copy of all the entity module and tax module records on the IMF. This file also has an Index Record for each account (SSN) on the IMF identifying what tax modules are present on the IMF and retention modules available through IMFOL. All tax modules dropped to retention from 1994 to present are stored on optical disk in MCC. Retention tax modules are copied to an on-line file when requested by users.

(1) This file is a disk extract of the tape BMF at Martinsburg, WV. It contains full data for extracted records. Criteria for the extract include:

• most freezes and holds

• potential dangerous taxpayer

• intelligence control, refund schemes

• open balance

• bankruptcy

• excess ES credits

• math error

• certain status codes

• IDRS control

• recent postings of certain transactions

• and recent merge fail.

• CAWR out of balance indicator

(1) After it is determined that IDRS is to be used for research (instead of microfilm, MCC transcript, taxpayer contact, etc.), determine what information is available and what information is required. See Figure 2.3.2–1 (a, b, and c), Basic Research Flow Chart, and use it as a guide to determine what Command Code may contain the sought after data, then refer to that Command Code in this Manual.

(1) ACCRUALS—Accrued interest and Failure To Pay penalty computed to cycle 23c date for 3rd and 4th Balance Due Notices, and to cycle 23c date plus 21 days for TDA's and Levys.

(2) ACTION CODE—A one-digit numeric used on an IDRS case control header record to designate that the adjustment control records which follow the header are to establish new cases (action code 1) or update existing cases (action code 5).

(3) AGREEMENT REVIEW NOTICE, 522/622—Issued for accounts in IDRS Status 60 two weeks prior to review of the installment agreement financial statement.

(4) AGGREGATE IDRS MODULE BALANCE PLUS ACCRUALS—Total of each IDRS, debit module balance plus accruals greater than $9.99 not in a suspended status (except for suspended modules eligible for Notice or TDA this cycle).

(5) BATCH PROCESSING—When more than a single entry is input without repeating the Command Code.

(6) BRACKET, RIGHT HANDED—A symbol (]) used to designate the name control when the first four characters of the first name line are not the valid name control. Also used for continuation name lines.

(7) BUSINESS OPERATIONAL DATE—Date input with Command Code ESIGN which indicates the beginning of liability of the taxpayer for BMF 1120, 1065, 1041, CT–1, 720, 1066, 2290, 11C, or 730 return or the beginning of operations for BMF & EPMF entities. Recorded on the TIF, BMF, and the EPMF if appropriate.

(8) CARET —

1. Symbols (<) to indicate the boundaries of a field of input data.

2. Symbols used to indicate capitalization of a letter ( ) or a word (<) within a letter format from IRS Correspondence.

(9) CATEGORY CODE—A four-character code denoting the type or source of an adjustment or correspondence case.

(10) CLOSING CODE (CC)—A two-digit code that identifies the various categories of TDA disposition by the Collection Division. Also used when taxpayer protests math error notice, CC–94. Or, on MFT88, BMFOL, the two-digit code that identifies how the CAWR case was closed.

(11) COLLATERAL SUSPENSION TERMINATION NOTICE, 536—Issued for accounts in IDRS status 41 to indicate that the collateral should be used to settle the taxpayer's account.

(12) COMBAT STATUS VERIFICATION NOTICE, 533—Issued for accounts in IDRS status 43. Issued every six months to verify taxpayer's combat status.

(13) COMBAT STATUS TERMINATION NOTICE, 534—Issued for accounts in IDRS status 46 if prior status was 43. Notification that taxpayer is no longer in a combat situation.

(14) COMMAND CODE (CC)—A five-character code used to initiate contact with IDRS may be additionally described as an Action Code or an inquiry Code, depending on the nature of the terminal response. Action Codes enter data on IDRS. Inquiry Codes retrieve data from IDRS. Identifies the application to be performed by an IDRS operator.

(15) CONTROL BASE—An item, recorded in the ENT-CONTROL-HIST-REC on CONTROL-HIST-SEC of the TIF account which indicates the module is controlled for adjustment or correspondence action, and contains information relative to the case.

(16) CRIMINAL INVESTIGATION INDICATOR—a code which indicates the presence of criminal investigation. This used to be called the Intelligence Freeze Indicator.

(17) CURSOR—A blinking dash that indicates where the next character will display on the screen.

(18) DEFERRED STATUS—Modules in IDRS Status 23, or Master File Status 12 (with accruals) or status 23.

(19) DISHONORED CHECK (DC)—The IDRS File that contains the dishonored checks returned to the campuses by banks.

(20) DISPLAY STATION TERMINAL (DST)—See TERMINAL

(21) DUMMY MODULE—A module created on IDRS in order to record information when the tax module or entity module is not present. It contains name control, TIN, MFT and tax period, and will be replaced by the true module when the generated TC 902 finds a match on the Master File.

(22) EDITED RESEARCH DATA FILE (ERDF)—The IDRS file which contains MF transcript data requested by CC MFTRA.

(23) EIN KEY INDEX FILE (EKIF)—The IDRS file which contains name and address information for all BMF, EPMF and NMF taxpayers with EIN's residing within a Campus' jurisdiction or out-of-Campus taxpayers with modules on IDRS.

(24) EIN RESEARCH AND ASSIGNMENT SYSTEM—A method of assigning new EINs and processing the new entity data utilizing IDRS. New entity data is input to IDRS, which then assigns an EIN, records the data on the Taxpayer Information File (TIF) and Key Index File (KIF), analyzes for Master File establishment, prior periods of liability, FTDs, and notices to the taxpayer.

(25) ELEMENT—An individual unit (group of characters) of information that is input to or retrieved from IDRS.

(26) EMPLOYEE NUMBER—A ten-digit number assigned to each employee to be used for identification in the Employee Profile Security File and for IDRS case control.

(27) EMPLOYEE PROFILE SECURITY FILE (EPSF)—That portion of the Security File which contains significant data concerning employees who are authorized users of IDRS.

(28) ENTER SYMBOL OR END OF MESSAGE SYMBOL (EOM)—A symbol ( ) flashed on the screen after the ENTER key is depressed. It appears immediately to the right of the last character displayed. Also called a delta or an end of text (ETX) symbol.

(29) FIELD—An area within a record defined by a fixed length, a fixed position or by field breakers such as carets, commas or dollar signs.

(30) FILE SOURCE—A one-character code immediately following an input TIN to denote which account file (IMF, BMF, IRAF valid or invalid SSN or BMF, NMF, EPMF, TIN is being affected or addressed.

(31) FLOATING FIELDS—Fields on a screen input which do not have to be in a fixed position, The field is preceded by a two-character identification and followed by a comma.

(32) FTD SUPPRESSION INDICATOR—Input with Command Code ESIGN to suppress FTDs normally issued under the "modified entity program", which issues initial FTDs for new taxpayers. Does not suppress future FID) issuance.

(33) GENERATED—Data produced from input to or update of the IDRS.

(34) HISTORY ITEM—A record of an action taken on an adjustment or correspondence case; recorded in the ENT-ACTION-HIST-REC or ACTION-HIST-REC of the TIF account.

(35) IDRS BALANCE—The Master File module balance adjusted to reflect certain specified pending transactions.

(36) INSTALLMENT AGREEMENT INDICATOR—A code that indicates the presence of installment agreement data.

(37) INSTALLMENT AGREEMENT RECORD—A record in IDRS containing installment agreement information.

(38) CRIMINAL INVESTIGATION CODE—A code which indicates the intelligence freeze status.

(39) INSTALLMENT PAYMENTS—FINAL NOTICE, 523/623—Issued for accounts in IDRS Status 64. Notifies taxpayer of default of his Installment Agreement.

(40) LEVY (ACS)—Record sent to the Automated Collection System with levy source data from the TIF or TILT File.

(41) LEVY SOURCE LISTING—Levy information from the TILT File printed and associated with paper TDAs.

(42) LIEN CODE—Indicates that a lien has been filed.

(43) LITERAL—A generated description of a data field, usually in abbreviated form, which displays on the screen in response to certain command codes.

(44) MASTER FILE INDICATOR (MF)—Indicator input with Command Code ESIGN to designate the Business (B), Exempt Organization (O) or the Employee Plans (P) Entity data being input.

(45) MEMO ENTITY/MODULE—A record of a resequenced account displayed in response to CC ENMOD.

(46) MILITARY SUSPENSION TERMINATION NOTICE, 535—Issued for accounts in IDRS Status 46 if prior status was 44. Notification that taxpayer is no longer in a military situation.

(47) MODULE—TIF entity information for a given account; or TIF tax information for a single MFT/Period combination within a given account.

(48) MOST SEVERE NOTICE—The process which causes all eligible notice modules to be accelerated to Fourth Notice if a TDA module is present in the account.

(49) NEW LINE SYMBOL—A generated symbol (-) that marks the end of a data line on the DST screen. Data to the right of the new line symbol, including the end of message delta, cannot be read by the computer.

(50) NOTICE INFORMATION—Data input with Command Code ESIGN which indicates which notice (576, 577, 580, 581, 582, 583 or 584) to send to the taxpayer and certain information to be included on the notice. Notice may also be suppressed. This data is recorded on the TIF.

(51) NOTICE—TDA Notices

1. FIRST IDRS NOTICE, 501/601—For IMF accounts only, IDRS normally issues this notice 5 cycles after the Master File 1st Notice is issued. IDRS status 20 is generated at the time of the First IDRS Notice issuance.

2. THIRD IDRS NOTICE, 503/603—IDRS normally issues this notice 5 cycles after the First IDRS Notice is issued (IMF) or 5 cycles after the Master File 1st Notice is issued (BMF/lRAF). IDRS status 56 is generated at the time of Third IDRS Notice issuance.

3. FOURTH IDRS NOTICE, 504/604—Final Notice—IDRS normally issues this notice 5 cycles after the Third IDRS Notice is issued (IMF) or 4 cycles after the Third IDRS Notice is issued (BMF/lRAF). IDRS status 58 is generated at the time of Fourth Notice issuance.

(52) NOTICE—TDI Notices

1. FIRST NOTICE: 515/615 (IMF,BMF/Spanish), 403 (EPMF), 411 (EOMF). This notice is issued from the TIF for BMF, EPMF, IMF, and NMF delinquent modules.

2. FOURTH NOTICE: 518/618 (IMF, BMF/Spanish), 406 (EPMF), 414 (EOMF). This notice is issued from the TIF 6 cycles after first notice for IMF and NMF and 8 cycles after first notice for non-Primary Code B BMF accounts.

(53) NOTICE—ERAS (EIN Research and Assignment System)

1. EIN ASSIGNED-SS–4, 575, 580, 582, 583—Notification of new EIN issued as the result of taxpayer submitted Form SS 4 input through IDRS.

2. EIN ASSIGNED-Sub. SS–4, 576, 581, 584—Notification to the taxpayer of an EIN issued as the result of a return filed for which no EIN can be found or an accepted Form 2553. The taxpayer is requested to respond with information to be used in verifying the correctness of the new account. Taxpayer is to respond if an EIN was previously issued.

3. EIN ASSIGNED-BUSINESS CHANGE, 577—Notification to the taxpayer that we have issued a new EIN as the result of a return filed, indicating a change in business organization. Taxpayer is requested to respond with information to be used in verifying the correctness of the new account.

4. EIN ASSIGNED-TELE-TIN 575, 580, 582, 583—Notification to the taxpayer that we have issued a new EIN as the result of an Telephone Request Account is retained on the TIF until Form SS–4 is received or 30 cycles has elapsed.

(54) NOTICE SUPPRESS CODE—An IDRS code which indicates if a notice was issued, systemically suppressed, or selected for the Review Notice Register.

(55) PAGING—The condition that exists when information requested exceeds 12 lines of data.

(56) PAYMENT REMINDER NOTICE, 521/621—Issued for accounts in MRS Status 60. Notifies taxpayer of his next payment due.

(57) PAYMENT SEQUENCE NUMBER—A 13-digit number established each day for each terminal from which remittances will be input. The last three digits are the sequence number and are incremented after each input to provide a unique remittance number for every payment.

(58) PASSWORD—A unique set of characters used to identify the employee signing on at a terminal. The employee is required to input a password ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(59) PENDING TRANSACTION—A transaction input to IDRS but not yet effective at the Master File account.

(60) PENDING TRANSACTION CONDITION CODE—A two or three character code that shows the type of transaction pending. Also known as pending transaction indicator and pending transaction status. See command codes TXMOD and ENMOD.

(61) PRINCIPAL INDUSTRY ACTIVITY CODE (PIA)—A four-digit code denoting the type of business activity conducted by a business entity.

(62) PRODUCTION/TRAINING INDICATOR (PTI)—A one-character code used in signing on a terminal, which indicates whether the production profile or the training profile will be considered in constructing the employee/terminal profile.

(63) REAL-TIME CONTROL AREA (RTCA)—This file maintains three types of new account control records. Part one contains the "next EIN to be issued" for each area office within the campus, This part is accessed when command code ESIGN is input, at which time the next EIN is assigned and the "next EIN to be issued" is incremented. Part two contains the "next Taxpayer's Representatives Number to be issued". This part is accessed when a new Taxpayer's Representative is assigned through the Central Authorization File (CAF) system.

(64) REMOTE TERMINAL OPERATOR (RTO)—A Field Office employee authorized to input transactions and closing actions through IDRS terminals in the Area Office.

(65) RETURN CONDITION INDICATOR—A one-character code denoting the status of a return as filed.

(66) REQUEST CODE—A one-character code used in conjunction with CC ESTAB to specify the type of document request desired.

(67) REVERSE VALIDITY SSN INDICATOR—An asterisk (*) that denotes the presence, within IDRS, of an identical SSN whose validity is opposite the one displayed.

(68) SATISFIED MODULE WITH LIEN FILED NOTICE, CP 528—issued for modules updated to IDRS status 12 from prior status 41–48, 50, 53, 58, 60–64, 71, 72, 73 or 91, if the tax module Lien Indicator is on.

(69) SCREEN DISPLAY FORMAT—A format, displayed on the DST screen in response to certain command codes, and used to input data to IDRS.

(70) SEARCH KEY—The key consisting of last name, first initial, ZIP CODE and street address data which directs the SKIF or EKIF search in a NAMEI or NAMEB inquiry. Also any similar codes by which a file may be logically searched.

(71) SECURITY FILE—The IDRS file that contains, for security purposes, significant data concerning each user and each terminal in the system.

(72) SEQUENCE NUMBER—

1. The sequential number assigned by a tax examiner to each ADJ54 adjustment, and each CHK64 or REFUND transaction input each day.

2. The last three digits of the Payment Sequence Number, which identifies a specific remittance input through a terminal.

3. TIF sequence number generated with ESIGN.

(73) SIDELINE REJECT—A SC reject transaction that was placed on the sideline Error File because of errors encountered when the attempt was made to correct the SC reject transaction. This occurs during sideline processing. Sideline error transactions, when appended to IDRS have the letter " S" in the first position of the reject control number.

(74) SOURCE CODE—A two-character code used in an Unidentified Remittance record to denote the source or origin of a remittance.

(75) SPOUSE SSN XREF FILE—A file at MCC that contains all Primary SSN/Spouse SSN combinations for current IMF name lines, The file is recreated annually and is in Spouse SSN sequence. It is used for MF Transcript Requests (CC MFTRA) where the available TIN is suspected to be a Spouse SSN and a transcript is required for the Primary SSN.

(76) SSN KEY INDEX FILE (SKIF)—The IDRS file which contains name and address, information for IMF, IRAF, BMF and NMF taxpayers with SSN's residing with a Campus' jurisdiction or out-of-campus taxpayers with modules on IDRS.

(77) START MESSAGE INDICATOR—A symbol appearing on the screen that points to the beginning position for data input. Used only when message begins in other than line one, position one.

(78) STATUS CODE—

1. A two-digit numeric code indicating the IDRS status of a tax module; for example, Status 22, ACS TDA; Status 60, Installment Agreement.

2. A four-character code used in an Unidentified Remittance Record which reflects the current status of the record. May be updated by direct input or generated by an action taken on the record.

3. A one-character code used in the control base of a tax module to reflect the current status of an adjustment case.

4. A two-digit code for MFT (BMFOL) reflecting status of a CAWR case.

(79) DEFINER—Alpha character entered after CC TXMOD, CC SUMRY, etc., to specialize search or action.

(80) SUSPENDED STATUS—Modules in IDRS Status 41, 42, 43, 44, 46, 47, 48, 71, 72, 73, 9 1; or 914 or 47X Hold is in effect.

(81) TAX ACCOUNT REPRESENTATIVE(TAR)—A Field Office tax examiner who reviews and prepares adjustments and other inputs for IDRS terminal operations in the area office.

(82) TAXPAYER IDENTIFICATION NUMBER (TIN)—That number, whether an SSN or EIN, which identifies a specific tax account.

(83) TDA—IDRS normally issues the TDA 4 cycles after the Fourth Notice is issued (BMF/IRAF) or 5 cycles after the Fourth Notice is issued (IMF). IDRS Status 22 or 26 is generated at time of TDA issuance.

(84) TDA/TDI ASSIGNMENT CODE—An eight-digit code which designates the responsibility for a specific TDA or TDI.

(85) TDI INDICATOR—A code which indicates the presence or absence of a TDI,

(86) TDI NOTICE CODES—an alpha character displayed on TDI Notices and TDI's used for notice interruption (accelerate, delay, insufficient information or undelivered) or to indicate the type of TDI being issued. See the definition for NOTICE—TDI Notices for additional information.

(87) TELEPHONE NUMBERS—Home and Other—Telephone numbers stored in the ENT-SPECIAL-FIELD-REC on the TIF. The numbers can be accessed and updated by Command Codes TELER, TELED, TELEA and TELEC.

(88) TERMINAL OPERATOR NUMBER—Employee number of person operating the CRT.

(89) TERMINAL PROFILE SECURITY FILE (TPSF)—That portion of the Security File which contains significant date concerning each terminal in the IDRS.

(90) TIF—An IDRS file which now contains entity and module information. It is divided into three subgroups consisting of ITIF, BTIF, and ZTIF.

(91) TIN CHANGE XREF FILE—A file at NCC which contains a record of each account number (TIN) change from cycle 8305 for IMF and 8237 for BMF to the present. The file is utilized when a MF Transcript Request (CC MFTRA) TIN is not on the MF. If a TIN is found on the TIN File, the request will be searched on the MF with the " new" TIN.

(92) TRANSACTION CODE 902—A transaction to request a specific module from the Master File to be brought to the TIF in IDRS.

(93) TRANSACTION CODE 903—Transaction generated by the IMF or BMF to indicate that an entity has been deleted as the result of a TC 020 posting. This will cause IDRS to establish a memo entity with the pending TC 903.

(94) TRANSACTION CODE 904—Transaction Code signifying that module or account requested through IDRS (TC 902) is not present on the Master File but may be present on the retention register.

(95) TRANSACTION REGISTER INDICATOR (T or TRI)—Usually numeric "1" when present. Used only when the field office having a case on the module is already aware of the transaction being input. Prevents the transaction from going out on the Daily Transaction Register.

(96) TYPE PAYMENT CODE—A two-character code used in the Unidentified Remittance record to designate the type of remittance received.

(97) UNIDENTIFIED REMITTANCE (UR)—The IDRS File that contains all Unidentified Remittances.

(98) VALIDATION FREEZE—Indicates validity of an SSN in reference to a refund freeze.

(99) WAGES PAID DATE—Date input with Command Code ESIGN indicating the beginning of liability of the taxpayer for 940, 941, 942, 943 or 945 returns. Recorded on the TIF and the BMF.

(100) 100% PENALTY ASSESSMENT STATUTE ABOUT TO EXPIRE NOTICE , CP 527—Issued for BNT filers who have an assessed Trust Fund Tax Liability (MFTs 01, 03, 09, 11) outstanding and the ASED for one or more of the Trust Fund modules will be reached in 58–70 weeks. Issued quarterly.

(1) When researching the Taxpayer Information File (TIF) there are times when one or more data elements may be omitted. Since research command codes are used more frequently than any others, valuable time can be saved by omitting unnecessary data elements. ENMOD, SUMRY, and TDINQ store the Taxpayer Identification Number and File Source in the computer memory. TXMOD, stores the TIN, File Source, MFT, Tax Period, Plan Number in the computer memory.

(2) Examples of omitting data elements are given in See Exhibit 2.3.2-1.

(1) Frequently, data displayed on the screen from one command code is in the correct data field to be used with the next command code. This feature is of no value to the terminal operator who clears the terminal screen after each display. The practice of automatically clearing the terminal screen should be avoided. An operator must clear the screen, however, before leaving the station. Almost every command code will ignore extra data which may be present on the screen if this extra data does not appear in one of the positions provided for required data for their command code. For example, command code SUMRY requires only the Command Code and TIN on the first line. The cursor can be in any position below or to the right of the required data. Other data appearing on the screen will be ignored with the exception of the start of message indicator and the new line symbol.

(2) Examples of using data elements from prior command code displays are given in See Exhibit 2.3.2-2.

(1) The position of the cursor marks the placement of the next character to be keyed in from the keyboard. Versatility in using the Reset, Upspace, Downspace, Backspace, Forwardspace and New Line keys is necessary for proficient Looping terminal operations.

1. Looping is a feature built into the system which allows an IDRS terminal operator to move the cursor from one extreme on the screen display to the opposite extreme with one keyboard stroke.

2. The Reset key moves the cursor from any position on the screen display to line 1, position 1. This key, when used in conjunction with the looping feature, will assist an operator to move about on the screen display with speed. This is especially helpful when filling in generated formats.

(2) Examples of positioning the cursor or looping are given in See Exhibit 2.3.2-3.

(1) The following timesaving Savers techniques can be used for more proficient terminal operations.

1. When NAMEI or NAMEB has been used to locate an EIN or SSN, and a SUMRY is desired, the taxpayer's number can be picked up from the screen display. Copy the number to paper only when it is necessary.

2. After an initial SUMRY research when multiple case controls are needed on a taxpayer's account, successive ACTON's can be entered without having to return to TXMOD between each completed ACTON.

3. If you have "Page 001 of 008 Pages" displayed and know that your desired information will probably be on page 6, you can get there faster than by pressing ENTER five times. In the paging area overlay the "008" with the desired page number and press ENTER.

4. When completing generated formats such as a IAORG format enter all the required data for a line; then depress the New Line key. The New Line key. The New Line key will remove all of the generated format to the right of the New Line symbol but this has no effect on the input. See Exhibit 2.3.2-4. This same procedure applies equally to other command codes such as ADJ54, BNCHG, INCHG and EOCHG.

5. When rejecting inputs using Command Code TERUP, locate the transaction to be rejected by using ENMOD, TXMOD, or NAMEBE. While the display is still on the screen, enter the required elements for TERUP by copying the elements from the screen display into their correct position. This is likely to result in a more accurate input than when the information has been written down and later input.

6. When using the MRS terminal printer to print displays from the screen and the current date and employee number would be considered useful on the printout this information can be keyed in a blank space on the screen before the print key is depressed. The date would eliminate the necessity of hand stamping the date on the printout. The employee number would allow the printout to be given easily to the correct employee.