Part 2. Information Technology
Chapter 2. Partnership Control System
Section 4. PCS Command Code TSINQ
2.2.4 PCS Command Code TSINQ
Manual Transmittal
October 18, 2022
Purpose
(1) This transmits revised IRM 2.2.4, Partnership Control System, PCS Command Code TSINQ.
Material Changes
(1) Program Scope and Objectives revised to add more detail.
(2) Background, Authority, Responsibilities, Program Management and Review, and Program Controls added.
(3) Related Resources updated to add reference to IRM 10.8.1.
Effect on Other Documents
IRM 2.2.4, dated December 04, 2019, is superseded.
Audience
This document provides instructions for the general use of the Partnership Control Systems display terminals in the SB/SE, Large Business and Industry (LBI), and Appeals Operating Divisions in the Campuses and Area/Industry Offices.
Effective Date
(01-01-2023)
Nancy Sieger
Chief Information Officer
Program Scope and Objectives
(1) The Partnership Control System (PCS) is used to create, monitor and update information related to Partnership and Investor examinations.
(2) Purpose: This IRM provides instructions on how to use IDRS command code TSINQ.
(3) Audience: Campus Revenue Agents (RAs), Tax Compliance Officers (TCOs), Tax Examiners (TEs) and Clerks working pass-through entities and/or their investors linked on the PCS.
(4) Policy Owner: Chief Information Officer
(5) Program Owner: Information Technology/Application Development
(6) Primary Stakeholders: SB/SE, Large Business and Industry (LBI), and Appeals
(7) Program Goals: PCS is a database used to create an electronic linkage between pass-through entities and their underlying partners. Linking in some instances is mandatory. Linkage allows for the proper control of statutes and ensures all relevant partners are processed.
Background
(1) PCS was created to monitor and control pass-through entity investors. Pass-through entities can have many partners and many levels of tiering. Tiering occurs when an investor in a pass-through entity is also a pass-through entity. This complexity can make it difficult to keep track of statutes and monitor all the investors.
Authority
(1) PCS control is a policy that was established in response to the partnership provisions of the Tax Equity and Fiscal Responsibility Act (TEFRA) of 1982. It has been expanded to cover other pass-through entities that fall outside of TEFRA.
Responsibilities
(1) The Director, SB/SE, Headquarters, Examination Field and Campus Policy is responsible for:
Coordinating and Implementing PCS enhancements; and
Coordinating resolutions for PCS Systemic problems
(2) The SB/SE Program Manager, Examination Field and Campus Policy, Campus Exam & Field Support is responsible for:
Ensuring that PCS procedural changes and computer program changes are implemented and coordinated with area office and campus examination personnel; and
Monitoring and evaluating area office and campus examination PCS quality control procedures
(3) The campus PCS Coordinator is responsible for:
Identifying and resolving technical problems; and
Identifying and coordinating the resolution of PCS systemic problems
Program Management and Review
(1) Program Reports: PCS generates a variety of reports used to monitor the inventory and related statutes. The data source for the reports is the Partnership Information Control File located in Martinsburg, WV.
(2) Program Effectiveness: PCS is used to help identify the effectiveness of the Campus Pass-Through Function program. PCS shows the number of investors linked within a pass-through structure. Failing to link partner returns timely can result in barred statutes or the need to follow burdensome procedures such as manual assessments or untimely notice procedures.
Program Controls
(1) IRS will implement access control measures that will provide protection from unauthorized alteration, loss, unavailability, or disclosure of information.
(2) SACS controls all the IDRS user accesses and permissions.
Terms/Definitions/Acronyms
(1) List of terms and definitions used throughout this IRM section.
PICF | Partnership Information Control File |
TIN | Taxpayer Identification Number |
FS | File Source Code |
MFT Code | Masterfile Tax Code |
NBAP | Notice of Beginning of Administrative Proceedings |
FPAA | Final Partnership Administrative Adjustment |
60DY | TEFRA Partnership 60 Day Letter |
APL1 | Letter 3394 - Transmittal Letter for Form 870-L(AD) and Form 870-LT(AD) for nondocketed TEFRA partnership cases |
APL2 | Letter 3395 - Transmittal Letter for Form 870-P(AD) and Form 870-PT(AD) for nondocketed TEFRA partnership cases |
DOCK | Letter 2606 - Transmittal Letter for Form 870-P(AD) and Form 870-PT(AD) for docketed TEFRA partnership cases, or Letter 2607 - Transmittal Letter for Form 870-L(AD) and Form 870-LT(AD) for docketed TEFRA partnership cases |
F872 | Consent to Extend the Time to Assess Tax |
NTBP | Non-TEFRA Notice of Beginning of Administrative Proceedings |
3904 | Letter 3904 - TEFRA Administrative Adjustment Request (AAR) 60 Day Objection Letter |
886Z | Form 886Z - TEFRA Partners’ Shares of Income |
DBA | Doing Business As |
TMP | Tax Matters Partner |
BOD | Business Operating Division |
ERCS | Examination Returns Control System |
AAC | AIMS Assignee Code |
PICF Inquiry (Command Code TSINQ)
(1) This process accesses the various PICF records to extract the elements of data required to complete the inquiry output screen displays.
(2) There must be a Partnership or Partner record on the PICF for the Line 1 entry, (TIN, FS, MFT, and Tax Period) in order for any inquiry to be processed.
(3) When errors are detected one of the following error messages will be displayed. Where appropriate, the operator should correct the input screen element and re-enter. If all items are successfully processed, the message "REQUEST COMPLETED" is displayed on line 24.
Message | Condition |
|---|---|
CC-DEFINER NOT VALID WITH TSINQ | CC-definer is not blank, I,P, or T. |
I/O ERROR (PICF, FIND, XXXX) | Computer error, try again. |
INVALID INVESTOR MFT | Not numeric, or not valid for PICF. |
INVALID INVESTOR TAX PERIOD | Not YYYYMM format. |
INVALID INVESTOR TIN | TIN does not have a valid configuration. |
INVALID INVESTOR TIN, F/S | TIN does not have a valid configuration and/or File Source Indicator. |
INVALID KEY CASE MFT | Not numeric, or not valid for PICF. |
INVALID KEY CASE TAX PERIOD | Not YYYYMM format. |
INVALID KEY CASE TIN | TIN does not have a valid configuration. |
INVALID KEY CASE TIN, F/S | TIN does not have a valid configuration and/or File Source Indicator. |
INVESTOR FS/MFT INCONSISTENT | Investor File Source is not consistent with the MFT. |
INVESTOR MFT/TAX PERIOD INCONSISTENT | MFT and Tax Period are not consistent. |
INVESTOR RECORD NOT ON PICF | Self explanatory. |
INVESTOR TIN/MFT INCONSISTENT | Self explanatory. |
KEY CASE FS/MFT INCONSISTENT | Key Case File Source is not consistent with the MFT. |
KEY CASE MFT/TAX PERIOD INCONSISTENT | MFT and Tax Period are not consistent. |
KEY CASE NOT LINKED TO INVESTOR | Indicates the input Partnership TIN/FS/MFT/Tax-Period is not linked to the input Partner indicated on line 1. |
KEY CASE RECORD NOT ON PICF | Self explanatory. |
KEY CASE TIN/MFT INCONSISTENT | Self explanatory. |
MFT 47 INVALID ON KEY CASE | MFT 47 is not valid for PICF. |
PN TIN CHANGED TO nnnnnnnnnnnn | PICF account is Changed-TIN case. Displays new edited TIN. Re-input using new TIN. |
PS TIN CHANGED TO nnnnnnnnnnnn | PICF account is Changed-TIN case. Displays new edited TIN. Re-input using new TIN. |
Command Code TSINQ with Command Code Definer "P" Input
(1) TSINQP Input Screen Format.
(2) Record Element Description
Element | Line | Position | Description |
|---|---|---|---|
1 | 1 | 1–5 | CC "TSINQ" |
2 | 1 | 6 | CC-Definer-"P" |
3 | 1 | 7–18 | Edited TIN/FS-Partnership (Item 2) |
4 | 1 | 20–21 | MFT-Format NN (Item 3) |
5 | 1 | 23–28 | TAX-PRD-Format YYYYMM (Item 4) |
Note: Item Numbers in parenthesis refer to those on Form 8337. |
(3) TSINQP INPUT Screen Example.
Command Code TSINQ with Command Code Definer "P" Output
(1) TSINQP Output Screen Format.
(2) Record Element Description
Element | Line | Position | Description |
|---|---|---|---|
1/2 | 1 | 1–6 | CC TSINQ with CC Definer "P" |
3 | 1 | 7–18 | Partnership TIN/FS |
4 | 1 | 20–21 | Partnership MFT |
5 | 1 | 23–28 | Partnership Tax Period |
6 | 1 | 71–80 | Date of request (MM-DD-YYYY) |
7 | 2 | 11–14 | Partnership Name Control |
8 | 2 | 25–36 | Partnership AAC |
9 | 5 | 35-37 | Partnership CTF-CD |
10 | 3 | 11–12 | Partnership AIMS-STATUS-CD |
11 | 3 | 14–37 | Status Code Title (generated) |
12 | 4 | 11–20 | AIMS-STATUS-DT (MM-DD-YYYY) |
13 | 4 | 35–37 | Appeals Office Code |
14 | 5 | 17–20 | Database source ("PICF") |
15 | 7 | 13–22 | Statute of Limitations Date (MM-DD-YYYY) |
16 | 7 | 37 | PICF Code |
17 | 10 | 14–17 | Special Project Code |
18 | 10 | 35–37 | AIMS Activity Code |
19 | 11 | 11–12 | Source Code |
20 | 12 | 4–38 | Source Code Title (generated) |
21 | 14 | 14–15 | Disposal Code |
22 | 14 | 30–39 | Disposal Date (MM-DD-YYYY) |
23 | 16 | 4–38 | AIMS Name 1st Line |
24 | 17 | 4–38 | AIMS Name 2nd Line |
25 | 18 | 4–38 | AIMS Street Address |
26 | 19 | 4–38 | AIMS City, State, & Zip Code |
27 | 3 | 50–52 | Partnership TEFRA-CD (Yes or No) |
28 | 3 | 71–80 | Partnership record creation date (MM-DD-YYYY) |
29 | 4 | 49 | Tier indicator (if Partnership is also a Partner) # or blank |
30 | 4 | 71–80 | 424–DROP-DT (MM-DD-YYYY) |
31 | 5 | 50–54 | Number of Linkages |
32 | 5 | 71–80 | PURGE-DT (MM-DD-YYYY) |
33 | 6 | 56–59 | Type of notice generated for all investors (NBAP, FPAA, 60DY, APL1, APL2, DOCK, F872, NTBP, NNNI, 3904, 886Z) |
34 | 6 | 71–80 | 60–DAY-DT (MM-DD-YYYY) |
35 | 7 | 57 | Partnership Penalty Indicator ("P", "A", "X" or blank) |
36 | 7 | 71–80 | 120 Day Drop Date (MM-DD-YYYY) |
37 |
|
| Reserved |
38 | 9 | 54–62 | Docket Number |
39 | 10 | 56–61 | Promoter Number |
40 | 11 | 52–54 | Reserved |
41 | 20-21 | 41–80 | Partnership User Special Message |
42 | 14 | 46–80 | Partnership DBA Name |
43 | 16 | 46–80 | TMP Name 1st Line |
44 | 17 | 46–80 | TMP Name 2nd Line |
45 | 18 | 46–80 | TMP Street Address |
46 | 19 | 46–80 | TMP City, State, & Zip Code |
47 |
|
| Reserved |
48 | 6 | 13–20 | Statute of Limitations Code (NNNNNNNN) |
49 | 6 | 28–29 | Masterfile BOD Code |
50 | 6 | 37–39 | Masterfile BOD Client Code |
51 | 7 | 24 | Partnership Statute Extension Indicator ( "R" or blank) |
52 | 2 | 54-57 | Partnership ERCS Tracking Code (NNNN) |
53 | 21 | 15-29 | Partnership Assessment Amount |
54 | 22 | 15-29 | Partnership Adjustment Amount |
(3) TSINQP Output Screen Example
Command Code TSINQ with Command Code Definer "I" Input
(1) TSINQI Input Screen Format
(2) Record Element Description
Element | Line | Position | Description |
|---|---|---|---|
1 | 1 | 1–5 | CC "TSINQ" |
2 | 1 | 6 | CC-Definer-"I" |
3 | 1 | 7–18 | Edited Investor TIN/FS |
4 | 1 | 20–21 | Investor MFT |
5 | 1 | 23–28 | Investor TAX-PRD (YYYYMM) |
6 | 1 | 30–41 | Edited Partnership TIN/FS |
7 | 1 | 43–44 | Partnership MFT |
8 | 1 | 46–51 | Partnership Tax Period (YYYYMM) |
(3) TSINQI Input Screen Example
Command Code TSINQ with Command Code Definer "I" Output
(1) TSINQI Output Screen Format
(2) Record Element Description
Element | Line | Position | Description |
|---|---|---|---|
1 | 1 | 1–6 | CC "TSINQI" |
3 | 1 | 7–18 | Partner TIN/File Source Code |
4 | 1 | 20–21 | Partner MFT |
5 | 1 | 23–28 | Partner Tax Period |
6 | 1 | 30–41 | Partnership TIN/File Source Code |
7 | 1 | 43–44 | Partnership MFT |
8 | 1 | 46–51 | Partnership Tax Period |
9 | 1 | 71–80 | Date of Request (MM-DD-YYYY) |
10 | 2 | 11–14 | Partner Name Control |
11 | 2 | 25–36 | Partner AIMS Assignee Code |
12 | 5 | 35-37 | PN-CTF-CD |
13 | 3 | 12–13 | Partner AIMS-STATUS-CD |
14 | 3 | 15–38 | Status Code Title (generated) |
15 | 4 | 11–20 | AIMS-STATUS-DT (MM-DD-YYYY) |
16 | 4 | 35–37 | Appeals Office Code |
17 | 5 | 17–20 | Database Source ("PICF") |
18 | 7 | 13–22 | Statute of Limitations Date (MM-DD-YYYY) |
19 | 7 | 37 | PICF Code |
20 | 8 | 14–17 | Special Project Code |
21 | 8 | 35–37 | AIMS Activity Code |
22 | 9 | 11–12 | Source Code |
23 | 19 | 21 | PN Closing Code |
24 | 9 | 35–37 | Reserved |
25 | 10 | 4–38 | Source Code Title (generated) |
26 | 12 | 4–38 | AIMS Name 1st Line |
27 | 13 | 4–38 | AIMS Name 2nd Line |
28 | 14 | 4–38 | AIMS Street Address |
29 | 15 | 4–38 | AIMS City, State, & Zip Code |
30 | 17 | 13–20 | PN Bankruptcy Literal ("BANKRUPT"or blank) |
31 | 17 | 32–41 | PN Bankruptcy Date (MM-DD-YYYY) |
32 | 18 | 14–19 | PN K1 Loss Percentage |
33 | 19 | 11–20 | PN 1–YEAR-ASSESSMENT-DATE (MM-DD-YYYY) |
34 | 18 | 32 | Partner Penalty Indicator ("P" or Blank) |
35 | 19 | 32–41 | 1-Year-Assessment-Date-Estbd (MM-DD-YYYY) |
36 | 20 | 15 | Report-Package-Indicator |
37 | 20 | 32–41 | RPI-Received-Date (MM-DD-YYYY) |
38 | 21 | 15–16 | Disposal Code |
39 | 21 | 32–41 | Disposal Date (MM-DD-YYYY) |
40 | 22 | 15–19 | TEFRA Time (nnn.n) |
41 | 22 | 32–41 | TEFRA Asmt Report Extract Date (MM-DD-YYYY) |
42 | 23 | 16–30 | TEFRA Assessment Amount |
43 | 3 | 50–52 | Partner TEFRA-CD (T or blank) |
44 | 3 | 71–80 | K1 Add Date (MM-DD-YYYY) |
45 | 4 | 49 | Tier Indicator (#, P, S, or X) |
46 | 4 | 71–80 | PN 424–DROP-DT (MM-DD-YYYY) |
47 | 5 | 50–54 | Number of Linkages |
48 | 5 | 71–80 | PN PURGE-DT (MM-DD-YYYY) |
49 | 6 | 55 | SUM-CLOSED-IND |
50 | 6 | 71–80 | Partner Record Creation Date (MM-DD-YYYY) |
51 | 7 | 55 | PS Linkages Closed Ind |
52 | 7 | 71–80 | Linkage Record Creation Date (MM-DD-YYYY) |
53 | 8-9 | 41–80 | Partner User Special Message |
54 | 10 | 46–80 | PN K1 Name Line |
55 | 11 | 46–80 | PN K1 Additional Address |
56 | 12 | 46–80 | PN K1 Street Address |
57 | 13 | 46–80 | PN K1 City, State, & Zip Code |
58 | 15 | 46–80 | Partnership AIMS Name 1 |
59 | 16 | 46–80 | Partnership AIMS Name 2 |
60 | 17 | 46–80 | Partnership AIMS Address |
61 | 18 | 46–80 | Partnership AIMS City, State, & Zip |
62 | 19 | 52–54 | Partnership TEFRA-CD |
63 | 19 | 77–80 | Type of notice generated for all investors (NBAP, FPAA, 60DY, APL1, APL2, DOCK, F872, NTBP, NNNI, 3904, 886Z) |
64 | 20 | 51 | Tier Indicator (# or blank) |
65 | 20 | 71–80 | 60–DAY-DT (MM-DD-YYYY) |
66 | 21 | 54–56 | Reserved |
67 | 21 | 71–80 | Settlement Date (MM-DD-YYYY) |
68 | 22 | 58–63 | Promoter Number |
69 | 23 | 53–64 | Partnership AAC |
70 | 6 | 13–20 | Statute of Limitations Code (NNNNNNNN) |
71 | 6 | 28–29 | Partner Masterfile BOD Code (LM, SB, WI, or TE) |
72 | 6 | 37–39 | Partner Masterfile BOD Client Code |
73 | 7 | 24 | Restricted Statute Extension Indicator ("R" or blank) |
74 | 2 | 59-62 | Partner ERCS Tracking Code (NNNN) |
75 | 22 | 77-80 | Partnership ERCS Tracking Code (NNNN) |
(3) TSINQI Output Screen Example
