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Part 2. Information Technology Chapter 8. Audit Information Management System (AIMS)

2.8.8. AIMS Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB

Part 2. Information Technology

Chapter 8. Audit Information Management System (AIMS)

Section 8. AIMS Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB

2.8.8 AIMS Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB

Manual Transmittal

December 13, 2023

Purpose

(1) This transmits revised IRM 2.8.8, Audit Information Management System (AIMS), AIMS Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB.

Material Changes

(1) IRM 2.8.8 Updated to add Acting CIO.

(2) IRM 2.8.8.1 Internal Controls revised to comply with the updated standards.

(3) IRM 2.8.8.2.2 Added new validity check ‘TDC-CD is not 050, 051, 052, 100, 102-105, 108 or 198’.

(4) IRM 2.8.8.2.2 Removed PBC 326 from validity check PBC XXX - AGING REASON 99 (TAX EXAMINERS) NOT VALID.

(5) IRM 2.8.8.2.2 Removed PBC 326 from validity check PBC 320, 321, 323-327 OR 330, SOURCE CODE 20 NOT ALLOWED FOR OPENINGS.

(6) IRM 2.8.8.2.2 Removed AIMS-AGING-REASON-CD from validity check AIMS-AGING-REASON-CD is not 000-999 or blank.

(7) IRM 2.8.8.2.2 Removed ‘CIC’, ‘C’ and ‘L’ from validity check CIC-LCC-CD is not C, L, M or H and added O.

(8) IRM 2.8.8.2.2 Removed ‘CIC’ from validity check CIC-LCC-CD ONLY VALID FOR EGC 1XXX, 54XX OR 58XX.

(9) IRM 2.8.8.2.2 Added new validity check ‘TDC-CD ONLY VALID FOR MFT 20.

(10) Exhibit 2.8.8-1 Edited to add TDC-CD to line 7 and renumbered remaining elements.

(11) Exhibit 2.8.8-1 Removed AIMS-AGING-REASON-CD 004 from element 17.

Effect on Other Documents

IRM 2.8.8, dated December 15, 2021, is superseded.

Audience

This IRM is intended for the general use of IDRS system personnel from all four Business Operating Divisions (W&I, SB/SE, LB&I and TE/GE) and Appeals accessing the Audit Information Management System.

Effective Date

(01-01-2024)

Kaschit Pandya
Acting, Chief Information Officer

2.8.8.1 (12-13-2023)

Program Scope and Objectives

(1) his IRM section provides the instructions for the Audit Information Management System (AIMS) command code AMNON, AMFRZ, AMREQ and AMLAB. AMNON processes EXAM.TEGE request for a Non Master File (NMF) return. Establishes a full record on AIMS for specific account tat is not a Master File. Generated 5546 record to be used in operinga programs to generate charge outs for NMF cases. AMNOND will delete the Aims Account from the data base. AMFRZ will set an AIMS freeze code on an account which prevents closing of that account. AMREQ is used to cause Master File to send an update record to AIMS Weekend processing. This update record includes most fields on the AIMS data base. It generates TC429 transaction (F/). AMLAB generates realtime lables for returns on AIMS. Generated Status-Change-Label Records (FP).

(2) Purpose: This transmits revised IRM 2.8.8, Audit Information Management System (AIMS), AIMS Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB.

(3) Audience: The audience for this IRM section are users of the Audit Information Management System (AIMS).

(4) Policy Owner: Information Technology, Chief Information Officer.

(5) Program Owner: Information Technology, Applications Development, Compliance, Business Compliance Management System Branch AIMS Related Section.

(6) Primary Stakeholders: IDRS users from Appeals, LB&I, SB/SE, TE/GE and W&I

(7) Program Goals: To provide explicit instructions for the use of command codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB. in entering and requesting data.

2.8.8.1.1 (01-01-2024)

Background

(1) As a result of a study, it was concluded that Examination had a need for a new information management system. The study group recommended a terminal assisted Audit Information Management System (AIMS). A stand alone direct access terminal system was considered along with the enhancement of IDRS. Enhancement of IDRS was determined to be clearly the best choice for the Service.

(2) This new system satisfied Examination Division's current needs for accurate and timely inventory controls, better control of assessments and up-to-date management reports. The system traces examination results through final determination of tax liability including Appeals and Tax Court.

(3) After the successful implementation of AIMS for the Examination Division, control of returns in Appeals was added to AIMS. As of January 1, 1977 control of Exempt Organization returns was added and on October 1, 1977 control of Employee Plan returns was added.

2.8.8.1.2 (01-01-2024)

Authority

(1) During the summer of 1973, the Deputy Commissioner established a Task Force to identify ADP requirements of Compliance functions, and to make appropriate recommendations to satisfy their needs.

2.8.8.1.3 (01-01-2024)

Responsibility

(1) Headquarters AIMS Related Section is responsible for maintaining procedures related to AIMS programming.

2.8.8.1.4 (01-01-2024)

Program Management and Review

(1) Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB are managed by Work Requests which are submitted for changes and also by tickets which are submitted by users for corrections.

2.8.8.1.5 (01-01-2024)

Program Controls

(1) IRS implements access control measures that provide protection from unauthorized alteration, loss, unavailability, or disclosure of information.

(2) SACS controls all the IDRS user accesses and permissions.

2.8.8.1.6 (12-19-2017)

Terms/Acronyms/Definitions

(1) The following table defines acronyms frequently used throughout this IRM section:Acronyms

Acronym	Definition
PBC	Primary Business Code
EGC	Employee Group Code
TIN	Taxpayer Identification Number

Note: You may create separate subsections for terms and acronyms if that better suits your content.

2.8.8.1.7 (12-19-2017)

Related Resources

(1) W&I, SB/SE, TE/GE, APPEALS

2.8.8.2 (01-01-2012)

Command Code AMNON

(1) CC AMNON is used to establish NMF records on AIMS. This command code will accept as input the data necessary to establish a return on AIMS with a file source of N or D. File Source N, indicated by EIN or SSN input format, is used when the NMF TIN is known. File Source D is input when the correct TIN is unknown or unavailable. After the data has been validated, the return will be established on AIMS.

(2) The input documents for CC AMNON are as follows:

Form 5345-D, Examination Request - ERCS (Examination Return Control System) Users.
Form 5354, Examination Request for Non-Master File for Examination Division.
Form 5588, TE/GE NMF Request - EO, EP and GE Divisions.

(3) A Form 5546, Examination Return Charge-out, and labels will be printed at the service center during the weekly processing for distribution to the originator.

2.8.8.2.1 (01-01-2000)

Command Code AMNOND

(1) CC AMNOND allows for real-time deletion of a previously-established NMF record if all validity/consistency checks are met. See Exhibit 2.8.8-2 for detailed procedures.

2.8.8.2.2 (01-01-2022)

Command Code AMNON Error Messages

(1) Error Messages - If the data entered did not pass validity or consistency checks, a message will be displayed.

If a field did not pass a validity check, the position following the incorrect field will have an asterisk and the message " CORRECT INVALID DATA" will de displayed.
If a field did not pass a consistency check the message "CORRECT INCONSISTENT DATA" will be displayed on line 23.
Access problems and other consistency errors will print out on line 23 as follows:

ACT-CD 305 - SPECIAL-PROJECT-CD MUST BE 0999 SOURCE CD MUST BE 23
Self-explanatory. For EGC 77XX and 79XX only.

ACTIVITY CODE/MFT INCONSISTENT
Self-explanatory

AIMS NOT AVAILABLE
Try again - Computer error

CORRECT INCONSISTENT CITY
State and Zip Code should not be entered on the screen since the city contains a comma

CORRECT INCONSISTENT DATA
Find the element that has an "*" behind it and use the following to determine what elements are inconsistent

APPL-CD * -
1) Status Code = 81 and input APPL-CD does not agree with corresponding input AIMS PBC (i.e.: second and third digits of APPL-CD do not match second and third digits of input PBC) or
(2) First character of PBC is not 6 or
(3) Status Code = 81 and APPL-CD is not input.

SBC*	STATUS CODE is 81 and SBC is input.
EGC*	STATUS CODE is 81 and EGC is input.
EP-PLAN-TYPE*	EP-PLAN-TYE INPUT AND FORM-NUMBER IS NOT 5330 OR 5500
NC/CD*	For SSN input, the Name Control must match the first four characters of the Taxpayer's Name.
PBC*	APPL-CD input and PBC is not 6XX
PLAN-NMBR*	PLAN NUMBER input and FORM NUMBER is not 5330 or 5500
POD* and EGC*	POD is not valid with EGC 7XXX
FORM-NUM*	MFT-CD/FORM-NUM/ACTIVITY-CD inconsistent. See table below.

MFT	FORM NUMBER	ACTIVITY CD	MFT	FORM NUMBER	ACTIVITY CD
07	1066	489	47	720	090
08	8804	488	47	8871	325
12	1042	470
16	945	463
17	941	353, 465	49	8872	326
17	941PR, 941SS	465	53	706, 706A, 706NA	412, 413, 418, 419, 420, 430-433
17	8288	499	54	709	434-439
18	942	356, 466	56	990BL	379
19	943	365, 467	66	4720	334
19	943PR	467	67	990	319, 320, 321, 327, 328, 339-345
20	1040, 1040A	270–280, 282-284			347-351, 354, 355
20	1040NR, 1040NREZ	270–281			358, 360, 361, 363
20	1040SS	266			366, 369, 371-378
21	1041	495, 496, 497, 498			381, 382, 398, 399
21	1040NR,1040NREZ	270-280, 282-284	67	990EZ	321
22	1040PR	266	71	CT1	468
23	1120DISC	224	72	CT2	469
			74	5500	370, 383, 412
24	957	992	76	5330	310
25	958	992	77	706GST	421
26	959	991	78	706GSD	421
27	8725	016	79	1 CALDE, 2814,	991
27	8876	034		888888
31	1120S	202, 234, 288-290	80	940	464
32	1120, 1120L, 1120M, 1120PL	203, 209, 213, 215, 217, 219, 221, 223, 226-230, 338, 395, 396	81	216, 926, 966, 966E
32	1120C	490-493		1041B, 1099L, 1099PATR, 2952, 3520,
32	1120F	260, 261, 262, 263, 265		4067, 4337, 4347, 4683, 999999	992
32	1120FSC	241	82	583	099
33	990C	490-493	83	587	099
34	990T	305, 311, 385-394
35	1065	380, 473, 481-483	85	3845	099
36	1041A	337	86	678	099
37	1041PF/5227	335, 336	87	8849	001-199
38	2438	992	93	2290	196
39	944	462
44	990PF	329-333, 346	94	11	099
45	720	001-195	95	11B	099
46	8038	397	96	11C	197
46	8038G	300	97	730	198
46	8038GC	302	99	8278	182, 501-505, 507, 508, 549
46	8038T	309
46	8328	322
46	8703	306

CORRECT INVALID DATA Screen input field is invalid.
	FILE SOURCE-CD is not D or N.
	TIN fails validity checks or fails consistency check with it's display file source.
	TAXPAYER-NAME greater than 35 character or less than one.
	TAXPAYER-SECONDARY-NAME is all numeric or numeric and spaces
	CITY greater than 25 characters or less than one character.
	STATE-CD is greater than 2 characters or invalid state abbreviation.
	ZIP-CD is 5 or 9 or 12 characters or is non-numeric.
	TAX-PRD not numeric or not less than or equal to the current year or month less than 01-12.
	RET-FORM-NUM is invalid form number.
	STATUTE-INFORMATION is an invalid date.
	TEFRA-CD is not Y, N, S or blank
	TDC-CD is not 050, 051, 052, 100, 102-105, 108 or 198.
	AIMS-SOURCE-CD is not 03-99.
	AIMS-ACTIVITY-CD is not numeric.
	AIMS-AGING-REASON-CD is not 000-003 or 005-999 or blank
	LCC-CD is not O, M or H
	INFORMANTS-CLAIM-IND is not 1 or blank
	RETURN-COND-CD is not 1 or blank.
	MFT is not an NMF MFT.
	RET-REQUISITION-IND is not 1, 3 or blank.
	CLAIM-AMT is not numeric or from 1-9 digits or dollars only or left-justified without leading zeroes, commas, decimal points or sign.
	STATUS-CD is not 00, 01, 04-10, 11-13, 15-20, 22-25, 26-29, 30, 31, 32-34, 35, 36, 37, 38, 39, 42, 43, 44, 51-57, 60 or 81.
	TECH-SERVICES-CD is not 001-999 or blank
	PLAN-NUMBER is not 001-999 for EGC 76XX.
	EP-PLAN-TYPE is not 0, 1, 2 or blank.
	FLOWTHRU-IND is not 1 or blank.
	PBC is not numeric. First character must be 1-4 or 6.
	SBC is not numeric. Blanks are also valid for EGC 7XXX.
	EGC is not 1000-2999, 5000-5999, 7200-7299, 7600-7699, 7700-7799 or 7900-7999. If STATUS-CD is 81, blanks are valid.
	APPL-CD is an invalid appeals code.
	CHECK-DIGIT is invalid.
	SPECIAL-PROJECT-CD is not numeric or blank.
	TRACKING-CD is not numeric
	POD-CD is not numeric
	TEGE-SPECIAL-DEFINER-CD is not numeric
	TEGE-OPEN-CASE-GRADE 77XX & 79XX: (Position 1: 1-4); (Position 2: 1-3, 5, 7 or 9); (Position 3: 1-2); (Position 4: blank or R) 76XX: (Position 1-2 = 09, 11, 12, 13, 14); (Position 3-4 = blanks)
	VCAP-IND is not 1 or blank

ACT-CD/PROJECT-CD INCONSISTENT
Self-explanatory

ACTIVITY CODE XX IS NON-TAXABLE - CLAIM AMOUNT INVALID
Self-explanatory

ACTIVITY CODE 495 NOT VALID FOR RETURNS WITH A TAX PERIOD AFTER 200712
For MFT 21, ACT CD 495, Tax Period cannot be > 200712

AGING-REASON-CD 50 - EGC MUST BE 2XXX
Self-explanatory

AGING-REASON 50 & 51 ONLY VALID WITH PBC 212
Self-explanatory

LCC-CD ONLY VALID FOR EGC 1XXX, 54XX OR 58XX
Self-explanatory

CLAIM AMOUNT PRESENT, SOURCE CODE MUST BE 30 OR 32 FOR EGC 76XX
Self-explanatory

EGC 56XX ONLY VALID WITH PBC 194
Self explanatory

EGC/TEGE-OPEN-CASE-GRADE INCONSISTENT
TEGE-OPEN-CASE-GRADE only valid with 77XX or 79XX or 76XX

EGC FOR FLOWTHRU MUST BE 7XXX
Self explanatory

EGC/ACTIVITY CODES INCONSISTENT
Self Explanatory

EGC / SOURCE CODES INCONSISTENT
Self-explanatory

EGC’S 1000-1099; 2000-2099; 1850-1999 AND 2850-2999 REQUIRE AN SBC OF 877XX
Self Explanatory

EGC 1998 & 2998 ARE NOT VALID WITH STATUS 5X
Self Explanatory

EMPLOYEE-GRP-CD/PRIMARY-BUSINESS-CODE INCONSISTENT
Self Explanatory

EP CASE - PLAN # MUST BE ENTERED
Form 5330 or 5500 requires Plan Number input

FOR MFT 99, ACT-CD 182 ONLY SOURCE CODE 26 IS VALID
Self-explanatory

FOR EGC XXXX SOURCE CODE 79 INVALID FOR NMF MFT 34
EGC XXXX must be 72XX or 77XX or 79XX

I / O ERROR - IRWRITE 5546 RECORD
Try again - Computer error

I / O ERROR - (TIF, FIND, XXXX)
Try again - Computer error

IF TIN CORRECT, CHECK-DIGIT SHOULD BE XX
Calculated check digit does not match screen

INCONSISTENT PBC WITH EMPLOYEE-TYPE
PBC 1XX and 2XX must equal 1XXX or 2XXX. PBC 3XX must equal 1XXX.

INCONSISTENT PBC WITH SECONDARY-BUSINESS-CD
The PBC is not consistent with the entire 5 digits of the SBC.

INCONSISTENT PBC/SBC
The PBC is not consistent with the first 3 digits of the SBC.

INCONSISTENT PBC/SERVICE-CENTER-CODE
Self-explanatory

INVALID AIMS-BOD-CD
AIMS BOD Code must be 1, 2, 3 or 4.

INVALID COMMAND CODE DEFINER
Self-explanatory.

INVALID EMPLOYEE GROUP CODE
First character of the EGC must be 1, 2 or 5.

INVALID EMPLOYEE-TYPE
First character of the EMPLOYEE-GROUP-CD must be 1, 2 or 5

INVALID INDUSTRY-AREA-CD RANGE
Last 2 digits of the PRIMARY-BUSINESS-CD must be 01-07, 12-14, 20, 21, 23-27, 30, 90-99

INVALID PRIMARY-BUSINESS-CD
Valid codes are 101-107, 190-194, 201-207, 212-214, 295-299, 320, 321, 323-327, 330, 398, 401-404, 406, 409, 410, or 415-417.

INVALID SBC
First 3 digits of the SECONDARY-BUSINESS-CD must be 000-947, 949, 950, 951, 960, 970, 980

INVALID TERRITORY-CD RANGE
4th and 5th position of the SECONDARY-BUSINESS-CD must be 00-60

INVALID TIN
Self-explanatory.

MFT / TAX PERIOD INCONSISTENT
Self-explanatory.

MFT 96 NOT VALID FOR EGC 76XX
Self-explanatory

NMF MFT 74 - STATUTE-DT NOT ALLOWED
Self-explanatory

PBC XXX - AGING REASON 99 (TAX EXAMINERS) NOT VALID
PBC 320, 321, 323-325, 327, 330 not valid with Aging Reason 99

PBC 2XX, 330 - EGC 1998 & 2998 NOT VALID - MUST UPDATE TO ANOTHER EGC
Self explanatory.

PBC 3XX REQUIRES AGING-REASON-CD FOR STATUS-CD 15 OPENINGS
Self-explanatory

PBC 320, 321, 323-325, 327 OR 330, SOURCE CODE 20 NOT ALLOWED FOR OPENINGS
Self-explanatory

PBC 398 IS ONLY VALID WITH EGC 54XX, 57XX, 58XX
Self explanatory.

RECORD ALREADY ON FILE - USE CC AMDIS
Self-explanatory

RECORD NOT ON FILE
Self-explanatory.

SBC 877XX ONLY VALID WITH EGC’S 1000-1099, 2000-2099, 1850-1999 AND 2850-2999
Self-explanatory

SOURCE-CD 20 NOT VALID WITH EGC'S 1100-1849 AND 2100-2849 FOR OPENINGS
Self explanatory.

SOURCE CODE NN, CLAIM AMOUNT PRESENT
Self-explanatory

SOURCE CODE nn, POS AMT CLAIMED NEEDED (nn=source code on TIF record)
Self-explanatory

SPECIAL-PROJECT-CODE 0153 NOT VALID
Self explanatory.

SPECIAL PROJECT CODE XXXX IS NOT VALID AFTER 199012
Project codes not valid after 199012 are: 0101-0104, 0106, 0107, 0109, 0110, 0113, 0114, 0116, 0118, 0121, 0122, 0205, 0209, 0210, 0225, 0401.

STATUS 5X NOT ALLOWED WITH PBC XXX FOR AMNON (5X = 51-57)
Self-explanatory

STATUS CODE 07 IS COMPUTER GENERATED - CANNOT ESTABLISH CASE WITH STATUS 07
Self-explanatory

STATUS CODE 09 IS COMPUTER GENERATED - CANNOT ESTABLISH 3XX CASE WITH STATUS 09
Self-explanatory.
Note: Status Code 09 is generated by AMSOC PBC 3XX to PBC 3XX transfer processing.

STATUS CODE 20 IS INVALID WITH EGC 5XXX FOR NMF ESTABLISHMENTS
Self-explanatory

STATUS CODE/EGC INCONSISTENT
Self-explanatory

STATUS-CDS 12 - 19 ARE NOT VALID WITH SOURCE-CD 45
Self-explanatory

STATUTE GG - ONLY VALID WITH MFT 21, 23 OR 31
Self-explanatory

SYSTEM ERROR ON ACCESS/UPDATE
Try again - Computer error

TAX PERIOD CANNOT BE MORE THAN 24 MONTHS IN THE FUTURE
Self explanatory.

TAX PERIOD/TEFRA-CD INCONSISTENT
TEFRA-CD not required after 201811

TDC-CD ONLY VALID FOR MFT 20
Self explanatory.

TECHNICAL SERVICES CODE ONLY VALID FOR STATUS-CD- 20-39
Self-explanatory

TECHNICAL SERVICES CODE ONLY VALID FOR EGC 1XXX OR 2XXX
Self-explanatory

TECHNICAL SERVICES CODE REQUIRED
Self-explanatory

TEFRA-CD ONLY VALID FOR MFT 35
Self-explanatory

TEFRA-CD ONLY VALID FOR EGC 1XXX OR 2XXX
Self-explanatory

TEFRA-CD REQUIRED
Self-explanatory

TEGE-SPECIAL-DEFINER-CD ONLY VALID WITH EGC 7XXX
Self-explanatory

TE/GE FLOW-THROUGH ACTIVITY CODE/MFT INCONSISTENT
Self-explanatory

TIN CHANGE INDICATED, BUT NOT FOUND
F4 Record-Type-CD without a new TIN-in OPEN-AIMS-REC.

TIN CHANGED TO xxxxxxxx
Self-explanatory.

TIN / FILE SOURCE INCONSISTENT
Self-explanatory.

TIN / MFT INCONSISTENT
Self-explanatory.

VCAP-IND ONLY VALID FOR EGC 72XX, 77XX OR 79XX
Self-explanatory

2.8.8.2.3 (01-01-2000)

Command Code AMNOND

(1) The file Source must be N or D, and the MFT must be valid. All other input items must match the AIMS Record.

(2) If validity/consistency errors are present, an asterisk will appear immediately following the field(s) in error and display the following applicable messages on Line 13:

INVALID TIN	INVALID NAME CONTROL
INVALID FILE SOURCE	INVALID TAX PERIOD
TIN/FILE SOURCE INCONSISTENT	MFT/TAX PERIOD INCONSISTENT
INVALID MFT	INVALID NAME-CTRL/CHECK DIGIT
TIN/MFT INCONSISTENT	INVALID CHECK DIGIT

(3) General System Messages:

MESSAGES	CONDITION
ACCOUNT NOT FOUND	No record was found on AIMS.
CANNOT DELETE CHARGE-OUT GENERATED	Form 5546 has been generated
IF TIN CORRECT, CD/NC IS aaaa	Name Control on record does not match screen name control
EGC 5XXX MUST USE SERVICE CENTER TERMINAL	EGC on the record is not 5XXX and the terminal header is for a service center.
	(A service center terminal can only delete 5XXX EGC records.)
I / O ERROR (TIF, FIND, XXX)	Computer error -Try Again.
SYSTEM ERROR ON ACCESS/UPDATE	Computer error -Try again.
IF TIN CORRECT CHECK-DIGIT SHOULD BE XXXX	Calculated Check Digit does not match screen.

2.8.8.3 (01-01-2000)

Command Code AMTIN7

(1) CC AMTIN7 will only be used to obtain temporary taxpayer identification numbers. See Exhibit 2.8.8-3 for input and output displays and procedures.

2.8.8.3.1 (01-01-2000)

Command Code AMTIN7

(1) Error Messages:
These error messages are for CC AMTIN7:

I / O ERROR (TCWF, READ, XXXX)
Temporary computer problem

I / O ERROR (TCWF, WRITE, XXXX)
Temporary computer problem

INVALID COMMAND CODE DEFINER
Not a 7 in position 6, line 1

CC AMTIN - BAD RETURN FROM GETINPUT, TAP ABORTED
Computer System error; alert RPA

CC AMTIN - BAD RETURN FROM PUTOUT, TAP ABORTED
Computer System error; alert RPA

REQUEST COMPLETED
Self Explanatory

2.8.8.4 (01-01-2000)

Command Code AMBLK

(1) Command Code AMBLK displays data stored by the computer for NMF Cases in response to closing command codes. It is an auxiliary Command Code used after the following command codes:

CC AMSOC - to display data stored by the computer for a particular terminal for a short closing.
CC AMCLS (O, E, A, P, F) - to display data stored by the computer for a particular terminal for a long closing.

(2) Command Code AMBLK displays data stored for closing, however it does not differentiate between two similar Command Codes with a different sixth digit (i.e. AMSOC/AMSOCA). Only the first five digits of Command Code are referenced in this section and it is to be understood that if Command Code AMBLK is to be used after CC AMSOCA, instructions for CC AMSOC should be used.

2.8.8.4.1 (01-01-2000)

Command Code AMBLK Error Messages

(1) If any errors are encountered one of the following messages may appear on line 13 of output display:

BLOCK NOT STARTED
This terminal has been cleared but a new block has not been started since there has been no TIN, MFT, Tax DLN stored in this terminal.

I / O ERROR
Input/Output error while trying to access information stored in this terminal. Please recheck your entries and try again.

2.8.8.5 (01-01-2000)

Command Code AMFRZ

(1) This Command Code, used with definer "S", sets the a Specialized Freeze Code on AIMS which will prevent a case from closing or updating. When used with definer "R" it will remove the Specialized Freeze Code specified on the screen. See Exhibit 2.8.8-8.

(2) Input may be a single line or batch. If batch, up to 11 lines may be input. A correct entry will display OK in position 40-41, an incorrect entry will display ** with a corresponding error message in line 13. An entry of DR on top if the two asterisks will bypass the line.

2.8.8.5.1 (01-01-2014)

Command Code AMFRZ Error Messages

(1) The following error messages are for CC AMFRZ:

CANNOT BE FROZEN, STATUS IS XX
Record is Status 80-89 and screen Freeze Code is not "Q" or "H ""6"- cannot be frozen.

CANNOT INPUT IMF WITH BMF/EPMF/NMF ON SAME SCREEN

CANNOT RELEASE-AIMS-SPECIALIZED-FREEZE-CD IS NOT SET
Cannot release AIMS SPECIALIZED FREEZE CODE when not set

CANNOT RELEASE-BANRUPTCY-FREEZE-CD IS NOT SET
Cannot release AIMS SPECIALIZED FREEZE CODE U or X when BANKRUPTCY FREEZE CODE is not set

CANNOT RELEASE-BANKRUPTCY FREEZE CODE PRESENT ON AIMS
Cannot release AIMS SPECIALIZED FREEZE CODE X or U if not equal to BANKRUPTCY FREEZE CODE

CANNOT RELEASE — FREEZE CODE XX PRESENT ON AIMS
(XX = AIMS SPECIALIZED FREEZE CODE)

CANNOT RELEASE: Z FRZ IS SYSTEMATICALLY REMOVED WHEN STATUS IS UPDATED TO 12-40
Self-explanatory

DATA ON LINE 13
Line 13 must be blank. It is reserved for error messages.

EGC IS 5XXX, MUST USE SERVICE CENTER TERMINAL
Self Explanatory

FIRST 2 DIGITS OF THE TAX PERIOD MUST BE 19 OR 20
The century digits of the Tax Period must be the first two characters of the Tax Period and must be 19 or 20

FREEZE CODE bA THRU bZ OR 1 THRU 9 OR 10 THRU 99 MUST BE ENTERED
AMFRZR: freeze code "bA" thru"bZ" or 1 thru 99 must be entered on the screen.

FREEZE CODE H MUST BE RELEASED BY A SERVICE CENTER TERMINAL
Self explanatory

FREEZE CODE XX ALREADY POSTED
There is already a Freeze Code on AIMS, it must be removed before posting a new one. (XX is the freeze code on the record)

FRZ CD Z/STATUS NOT GREATER THAN 06
Freeze Code Z cannot be released when status is less than 06

I / O ERROR (TIF, FIND, XXXX)
Computer error

I / O ERROR (TIF, REPLACE, XXXX)
Computer error

IF TIN CORRECT, CD/NC is aaaa
Input matches on TIN, F/S, MFT, Tax period but Check Digit is not correct for TIN

INVALID CK DIGIT NAME CONTROL
Self Explanatory

INVALID COMMAND CODE DEFINER
Definer on input screen is not R or S.

INVALID FREEZE CODE
Freeze Code entered is not A thru T, V, W, Y, 1 thru 9 or 10 thru 99.

INVALID MFT
MFT is invalid; correct and reenter

INVALID NAME CONTROL/CHECK DIGITS
Invalid Check Digits.

INVALID PLAN REPORT NUMBER
Plan Report Number is not numeric.

INVALID TAX PERIOD
Tax Period not all numeric

INVALID TIN
Format of TIN/File Source is incorrect

MFT 46/76/84/85/86 - PLAN-RPT-NUM MUST BE INPUT
Self Explanatory

MFT/TIN INCONSISTENT
Format of TIN does not correspond to the MFT

PLAN-RPT-NUM NOT VALID FOR NMF CASES
Self Explanatory

PLAN-RPT-NUM ONLY VALID WITH MFT 46/76/84/85/86
Self Explanatory

RECORD NOT ON FILE
Cannot find a record for the TIN, F/S MFT, Tax Period entered

SAME RECORD AS LINE ABOVE
Input batch line is the same as previous batch line.

TAX PERIOD/MFT INCONSISTENT
Tax Period does not correspond to the MFT

TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS DATA BASE SERVICE CENTER CD
Self-explanatory

TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS BASE SC-CD / PROCESSING CAMPUS CD
Self-explanatory

TIN CHANGED TO VVVVVVVVV
TIN was changed. Use the TIN indicated to obtain account.

2.8.8.6 (01-01-2000)

Command Code AMREQ

(1) The input of this command code for an account on the Taxpayer Information File (TIF) database will cause a transaction (TC 429) to be generated to the Master File to bring back to the data base current update information such as freeze conditions and entity information.

(2) This command code would normally be used only on rare occasions where the data base record does not contain the latest update data.

2.8.8.6.1 (01-01-2011)

Command Code AMREQ

(1) The following error messages are for Command Code AMREQ:

424 RECORD
A full record has not been established

ACCOUNT CLOSED
The account accessed contains a current status of " 90"

CD MISMATCH INPUT AAAA AS N/C
If correct Check Digits are unknown, enter AAAA to bypass Check Digit validity checks.

FIRST 2 DIGITS OF THE TAX PERIOD MUST BE 19 OR 20
The century digits of the Tax Period must be in the first two characters of the Tax Period and must be 19 or 20

I / O ERROR IRWRITE WRITE
Print the screen and contact an RPA

IF TIN CORRECT CD/NC IS VVVV
Input Check Digit/Name Control does not match record on file

INVALID CK DIGIT NAME CONTROL
Self explanatory

INVALID FILE SOURCE
File Source other than IMF or BMF

INVALID MFT
Self explanatory

INVALID PLAN REPORT NUMBER
Plan Report Number must be numeric

INVALID TAX PERIOD
Self explanatory

INVALID TAX SHELTER IND
Tax shelter reversal indicator was not "1" or "b"

INVALID TIN
Self explanatory

INVALID TIN/FS
Self explanatory

MFT 46/76/84/85/86 - PLAN-RPT-NUM MUST BE INPUT
Self explanatory

N/C INVALID INPUT AAAA AS N/C
If correct Check Digits are unknown, enter AAAA to bypass Check Digit validity checks.

NTIF NOT AVAILABLE REENTER INPUT
(N = I or B) if this message appears retry 3 or 4 times. If the TIF still cannot be accessed contact an RPA.

PLAN-RPT-NUM NOT VALID FOR NMF CASES
Plan-Rpt-Num cannot be input for Display File source "N"

PLAN-RPT-NUM ONLY VALID WITH MFT 46/76/84/85/86
Self explanatory

RECORD NOT ON FILE
Self explanatory

RECORD TRANSFERRED TO PBC NNN
The record has been transferred to the PBC indicated.

SYSTEM ERROR ON ACCESS/UPDATE
Print screen and contact and RPA

TIN CHANGED TO
The TIN has been changed. The new TIN and Check Digit/Name Control is displayed in message.

2.8.8.7 (01-01-2000)

Command Code AMLAB

(1) CC AMLAB is used to obtain additional Status Change, Name and Address Exam Labels for a return established on AIMS. These labels (a total of eighteen) will be printed during overnight processing at the Service Center. The right-most (top) label will be identified by having "AUDIT LABEL" printed on middle line (left) and the PBC, EGC and Status Code that were input on CC AMLAB will be printed on the right side of the label.

2.8.8.7.1 (01-01-2011)

Command Code AMLAB Error Messages

(1) The following error messages are for Command Code AMLAB:

CANNOT INPUT IMF WITH BMF/EPMF/NMF ON SAME SCREEN
Self-explanatory

I / O ERROR (AIMS, FIND, XX)
Try again

INCONSISTENT PBC/SERVICE-CENTER-CODE
Screen PBC inconsistent with Service Center Code.

INVALID APPEALS CODE
Self Explanatory

INVALID NC/CD
Invalid CD/NC Invalid—correct and re-enter

INVALID EGC
EGC not 1000-2071, 2073-2999, 5XXX, 72XX, 76XX, 77XX or 79XX.

INVALID MFT
Input MFT not valid

INVALID NC/CD
Invalid NC/CD - correct and re-enter

INVALID PBC
PBC not valid

INVALID PLAN NUMBER
Must be numeric.

INVALID PLAN REPORT NUMBER
Plan Report Number must be numeric

INVALID TAX PERIOD
Tax period is not numeric

INVALID TIN
Format of File Source incorrect

LABEL TYPE MUST BE 1, 2 OR 3
Input label type can only be 1, 2 or 3. Correct and re-enter

LINES 2–12 BYPASSED
No action

MFT 46/76/84/85/86 PLAN-RPT-NUM MUST BE INPUT
Self explanatory

MFT/TIN INCONSISTENT
Input MFT/TIN not consistent

PLAN-RPT-NUM NOT VALID FOR NMF CASES
Plan-Rpt-Num cannot be input for Display File source "N"

PLAN-RPT-NUM ONLY VALID WITH MFT 46/76/84/85/86
Self explanatory

RECORD ALREADY CLOSED
Self-explanatory

RECORD NOT ON FILE
No match on TIN, File Source, MFT and Tax Period

REQUEST COMPLETE
No Action

TAX PERIOD / MFT CONSISTENT
MFT not consistent with format of T/P

TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS DATA BASE SERVICE CENTER CD
Self-explanatory

TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS BASE SC-CD / PROCESSING CAMPUS CD
Self-explanatory

TIN CHANGED TO XXXXXXXXXXXX
Correct TIN and re-enter

Exhibit 2.8.8-1

Command Code AMNON

(1) Input Display

(2) Record Element Description

Element	Line	Position	Description
1	1	1-5	AMNON
2	2	1-35	Taxpayer's Name - Required, maximum 35 characters. If TIN is SSN, enter last name first followed by a (,).
3	2	37-71	Taxpayer Secondary Name Line - If present, must not be all numeric or blanks & numerics
4	3	1-35	Street Address - Maximum of 35 characters
5	4	1-25	City - Maximum of 25 characters. NOTE: Foreign Address must include both City and Country in the 25 slotted spaces (a comma must be entered between City and Country). - In addition, item 5 (state) and item 6 (zip code) must be left blank.
6	5	1-2	State - If present, must be 2 alpha characters
7	5	4-15	ZIP Code - If present, may be 5, 9 or 12 digit numeric (no dash)
8	5	17-28	TIN and File Source - Must be valid TIN & F/S. F/S must be N or D, except F/S D is not valid for EP records
9	6	1-6	Tax Period - Required Format YYYYMM NOTE: For MFT-53, this field represents the YEAR and MONTH of the Date of Death. 01 is computer generated for the Date of Death DAY. Zeroes are computer generated for the Tax Period.
10	6	8-13	Form Number - Required, maximum of 6 characters
11	7	1-8	Statute of Limitations Date - If present, must be 8 digits; format is MMDDYYYY or MMaaYYYY (aa must be alpha characters, valid range AA-ZZ or AB-AZ). Exception: " XX" not valid for EGC 1XXX, 2XXX, 5XXX. Will be generated for Forms 11, 11-B, 11-C, 678, 709, 720, 940, 943, 1040's, 1041, 1042, 1065, 1120's, 2290, 3780, 3845 and 4638 required for any other Form
12	7	10	TEFRA-CD - Must be Y, N, S or blank
13	7	12-14	TDC-CD 3 digit numeric
14	8	1-2	Source Code - Must be entered, 2 digit numeric
15	8	4-6	Activity Code - Must be entered, 3 digit numeric
16	8	8	Return-Condition Code - Must be 1 or blank.
17	8	10	Informants Claim Ind - If entered, must be 1
18	8	12-14	Aims Aging Reason - If entered, must be 000-003 or 005-999
19	8	16	LCC-CD - If entered, must be O, M or H
20	9	1-2	MFT Code - Must be entered, 2 digit numeric
21	9	4	Return Requisition Ind - If entered, - Must be "1" or "3"
22	9	6-14	Amount Claimed - if present, must be whole dollars, left justified, numerics
23	10	1-2	Status Code - Must be entered, 2 digit numeric
24	10	4-6	TECH-SERVICES-CD - must be 001-999 or blank
25	10	8-10	Plan-number - must be entered if using Form 5588
26	10	12	EP Plan Type - may be entered if using Form 5588. Valid values are 0, 1, 2.
27	10	14	FLOWTHRU-IND - If entered, must be 1.
28	10	16-19	TEGE-SPECIAL-DEFINER-CD - if entered, must be 0000–9999
29	11	1-3	Primary Business Code - Must be numeric. First character must be 1-4 or 6.
30	11	5–9	Secondary Business Code - If entered must be numeric.
31	11	11-14	Employee Group Code - If entered, must be numeric.
32	11	16-18	Appeals Code - If entered, must be 3 digit numeric if Status Code is 81.
33	12	1-4	Name Control/Check Digit - Must be present, maximum 4 characters
34	12	6-9	Special Project Code - if present, must be 4 numerics
35	12	11-14	Tracking Code - if present, must be 4 numerics
36	12	16-18	POD Code - if present, must be 3 numerics
37	12	20-23	TEGE-OPEN-CASE-GRADE - if present, 77XX & 79XX: (Position 1: 1-4); (Position 2: 1-3 or 9); (Position 3: 1-2); (Position 4: blank or R) 76XX: (Position 1-2 = 09, 11, 12, 13, 14); (Position 3-4 = blanks)
38	12	25	VCAP-IND - If present, must be 1

(3) After the data has been entered, the "Enter" key should be depressed. If no error is encountered, the message " REQUEST COMPLETED" will appear on line 24. For File Source D. an "X" will be returned to the screen in the Return Request field.

Exhibit 2.8.8-2

Command Code AMNOND

(1) AMNOND Input Display

(2) Record Element Description

Element	Line	Position	Description
1	1	1-6	Command Code with modifier
2	1	8-9	MFT Code
3	2	1-12	TIN & File Source
4	2	14-17	Name Control
5	2	19-24	Tax Period
6	2	26-28	Plan Number

Exhibit 2.8.8-3

Command Code AMTIN7

(1) CC AMTIN7 Input Display

(2) Record Element Description

ELEMENT	LINE	POSITION	DESCRIPTION
1	1	1-6	Command Code AMTIN7

(3) CC AMTIN7 Output Display
If CC AMTIN7 has been entered and there are no errors encountered, the generated "TIN" will be displayed on line 1, beginning in position 8.

The TIN to be created beginning in position 8, will be made up as follows:

Digits 1 & 2	Terminal District Office or Service Center Code.
Digit 3	Year Digit
Digits 4-9	These 6 - digits are obtained by the computer from a permanent record consisting of a six-digit number, which is incremented by one (1) each time it is used.
Digits 10-11	Literal "D" File Source
NOTE: " REQUEST COMPLETED" will be displayed on line 24.

Exhibit 2.8.8-4

Command Code AMBLK

(1) On input if CC AMBLK, after a short closing, if no errors are encountered, the computer will display back the following:

Output Display after CC AMSOC

(2) Record Element Description

ELEMENT	LINE	POSITION	DESCRIPTION
1	1	1-5	Literal "BLOCK "
2	1	7-16	Literal "CLOSED " or Literal "IN PROCESS"
3	3	1-11	Literal "FIRST ENTRY"
4	3	13-24	TIN and file source of first entry in block
5	3	26-28	Literal "MFT"
6	3	30-31	MFT of first entry in block
7	3	33-35	Literal "TPD" — tax period
8	3	37-42	Tax Period of first entry in block
9	5	1-10	Literal "Last Entry"
10	5	13-24	TIN & file source of last entry in block
11	5	26-28	Literal "MFT"
12	5	30-31	MFT of last entry in block
13	5	33-35	Literal "TPD"
14	5	37-42	Tax Period of last entry in block
15	7	12-19	Literal "LAST DLN"
16	7	22-38	DLN of last entry in block

(3)

After the DLN appears on screen in response to CC AMBLK, the operator will depress the "PRINT" key which will cause the screen to print out. The printed copy will then be attached to the front of the batch of documents just closed.

CC AMBLK, AFTER CC AMCLS.
In the case of the above referenced command code, the data stored by the computer will include the TIN, MFT, and tax period of the first closing in the block, the TIN, MFT, tax period (TPD) and the DLN of the last closing in the block. In addition the data also includes the Total Assessments, Total Credits and Total Audit results for the block of closings. CC AMBLK should be input after entering a batch of long closings on a particular terminal. Applies to NMF long closings, only.

(4) Input Display

(5) RECORD ELEMENT DESCRIPTION

ELEMENT	LINE	POSITION	DESCRIPTION
1	1	1-5	CC AMBLK

Exhibit 2.8.8-5

Command Code AMBLK

(1)

On input of CC AMBLK, after a NMF long closing, if no errors are
encountered,
the computer will then display back the following:

(2) Output Display

(3) RECORD ELEMENT DESCRIPTION OUTPUT DISPLAY

ELEMENT	LINE	POSITION	DESCRIPTION
1	1	1-5	Literal "BLOCK "
2	1	7-16	Literal "CLOSED " or Literal "IN PROCESS"
3	3	1-11	Literal "FIRST ENTRY"
4	3	13-24	TIN & File Source of first entry in block
5	3	26-28	Literal "MFT"
6	3	30-31	MFT of first entry in block
7	3	33-35	Literal "TPD" - tax period
8	3	37-42	Tax Period of first entry in block
9	5	1-10	Literal "LAST ENTRY"
10	5	13-24	TIN and File Source of last entry in block
11	5	26-28	Literal "MFT"
12	5	30-31	MFT of last entry in block
13	5	33-35	Literal "TPD"
14	5	37-42	Tax Period of last entry in block
15	7	12-19	Literal "LAST DLN"
16	7	22-38	DLN of last entry in block
17	9	1-19	Literal TOTAL AUDIT RESULTS
18	9	22-36	Total Exam Results - 2 to 15 positions - dollars only with $ and commas, right justified to include sign (-) minus if negative amount.
19	11	1-17	Literal "TOTAL ASSESSMENTS"
20	11	22-39	Total Assessments - 4 to 18 positions, dollars and cents with $, decimal point and commas, right justified to include sign (-) minus if negative amount.
21	12	1-13	Literal "TOTAL CREDITS"
22	12	22-39	Total Credits - 4 to 18 positions, dollars and cents with $, decimal point and commas, right justified to include sign (-) if negative amount.

(4)

After the last DLN, Total Audit Results, Total Assessments and Total credits appear on the screen in response to CC AMBLK, the terminal operator will depress the "PRINT" key which will cause the screen to print out. The printed copy will then be attached to the front of the batch of NMF long closings just completed.

Exhibit 2.8.8-6

Command Code AMFRZ

(1) Input Display

(2) Record Element Description

ELEMENT	LINE	POSITION	DESCRIPTION
1	1	1-5	Command Code AMFRZ
2	1	6	Command Code Definer
3	1	9-10	Specialized Freeze Code
4	2-12	1-12	TIN and File Source
5	2-12	15-16	MFT nn
6	2-12	18-23	Tax Period
7	2-12	25-28	Check Digit/Name Control
8	2-12	30-32	Plan Report Number
9	2-12	34-36	PLAN-NUM
10	2-12	38-39	Bypass Indicator
11	2-12	40-41	Validity Indicator

Exhibit 2.8.8-7

Command Code AMREQ

(1) Input Display

(2) Record Element Description

Element	Line	Position	Description
1	1	1-5	Command Code AMREQ
2	1	7-18	Tin and File Source
3	2	1-2	MFT
4	2	4-9	Tax Period
5	2	11-14	Name Control / Check Digits
6	2	16	Tax Shelter Reversal Indicator
7	2	18-20	Plan Report Number

Exhibit 2.8.8-8

Command Code AMLAB

(1) Input Display

(2) Record Element Description

ELEMENT	LINE	POSITION	DESCRIPTION
I	1	1-5	Command Code
2	2-12	1-12	TIN and File Source
3	2-12	14-15	MFT
4	2-12	17-22	Tax Period
5	2-12	24-27	Check Digit/Name Control.
6	2-12	29-32	EGC
7	2-12	34-36	PBC
8	2-12	38	Label Type. Entered as 1, 2 or 3.
			1 - Status Change Label
			2 - Name and Address Label
			3 - Status Change and Name and Address Label
9	2-12	40-42	Plan Report Number
10	2-12	44-46	PLAN-NUM

(3) Output Display

a.	First Output Display
	After the data is entered and the "Enter" key is depressed, the data input will be displayed back. If there was an error, two asterisks will be displayed in pos. 44-45 of the data line and an error message will be displayed on line 24, as follows:

b.	Second Output Display
	If the incorrect data is not changed and the "Enter" key is depressed again the screen will reappear with "DR" in pos. 44-45. If "DR" appears on an input line this signifies that the item was dropped. The other entries were correct and have "OK" displayed in pos. 44-45.

This data was captured by Tax Analysts from the IRS website on December 15, 2023.

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