4.4.1. Introduction

(1) Overview: This Internal Revenue Manual (IRM) Section contains explanations for items on the Audit Information Management System (AIMS) Database and those fields, which are on Form 5546, Examination Return Charge-Out Sheet.

(2) Purpose: This transmits revised titles and description of AIMS fields.

(3) Audience: All IRS business units who use AIMS.

(4) AIMS Policy Owner: The Director, SB/SE Technology Solutions, who is under the Director, Operations Support.

(5) AIMS Program owner: Exam Systems and Projects, customer Service.

(6) Primary Stakeholders: Appeals, Large Business and International (LB&I), Small Business/Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE), Wage and Investment (W&I).

(7) Program Goal: To provide fundamental knowledge of AIMS Database fields and the values applicable to those fields.

(1) AIMS is the main inventory control and reporting system for Examination Audits. AIMS is a computer database system used by Appeals, Examination (LB&I and/or, SB/SE, and/or W&I), and TE/GE to input assessment/adjustments to Master File and provide management reports. The AIMS database tracks the location, where an audit is being worked, the status of the audit process and the age of the audit.

(2) The AIMS database consists of one Individual Master File (IMF) database, one Business Master File (BMF) database, one AIMS Non-Master File (NMF) database and one Employee Plans Master File (EPMF) database. The user can view all AIMS databases, through the Integrated Data Retrieval System (IDRS) Command Code (CC) AMDIS(A).

(1) Inputs to AIMS result in the following changes to Master File.

(1) Every Examination employee is responsible for ensuring the accuracy of the AIMS database.

(1) AIMS access is granted through the Integrated Data Retrieval System (IDRS) and specific Command Codes are assigned, by the IDRS Unit Security Representative, to complete the actions necessary to update and maintain the AIMS database.

(2) IDRS users are authorized to access only those accounts required to accomplish their official duties. IDRS users must not access their own or spouse's account, the account of a friend, relative or co-workers, or any account in which they have a personal or financial interest.

(1) Report day-to-day problems to your immediate manager for resolution.

(2) Refer AIMS problems, that cannot be resolved by the manager, to the Campus AIMS Coordinator or local Area AIMS/ERCS Analyst. Include a screen shot of the exact reject message received and documentation of previous actions taken, on the AIMS database.

(3) The Campus AIMS Coordinator or local Area AIMS/ERCS Analyst will try to resolve the problem through additional research or assistance from other Campus AIMS Coordinators, local Area AIMS/ERCS Analysts or the Technical Services AIMS/ERCS Analyst..

(1) Internal Revenue Manuals:

(2) Documents:

(1) The following Reference Guide contains an alphabetical list of AIMS database field definitions and terms related to AIMS - See IRM 2.8.1, Audit Information Management System (AIMS) - Introduction to AIMS REALTIME Processing for screen input information and valid database field values.

• If the field is displayed on the Form 5546, Examination Charge-Out Sheet, an L = line number and E = element number will be displayed after the definition. (LX-EX).

• If the field is displayed on an AMDIS or AMDISA a P = AMDIS(A) page number and L = AMDIS(A) line number will be displayed, after the definition. (PX-LX)

• If there is a related exhibit, EXHIBIT will be displayed after the definition. (EXHIBIT)

• If the field is on the AIMS - Centralized Information System, A-CIS will be displayed after the definition. (A-CIS)

• If the field is on the Statistical Sampling Inventory Validation Listing, SSIVL will be displayed after the definition. (SSIVL)

(2) 3121Q Amount (3121Q-AMT) - Amount of FICA (Federal Insurance Contributions Act) adjustment made by issuing notice and demand (IRC 3121Q) to the business for employer’s share of FICA on unreported tips. The amount should be reported on the next return the taxpayer files. (P3-L10/A-CIS)

(3) Abstract Code - The abstract code represents the three digit IRS number found on Form 720, Quarterly Federal Excise Tax Return. It is displayed on AIMS in the Activity Code field. When excise tax returns are examined and there is an adjustment to the amount reported under an abstract code, Item 15 on Form 5344, Examination Closing Record must be completed to update the Master File Abstract field. Each abstract code examined must be reflected in Item 404 on Form 5344. The code that is displayed on the AMDIS is the code used when the requisition was input and is not overlaid when a full database is received. See IRM 4.4.12.5.63, Item 404: Form 720. (L13-E37/P1-L7/SSIVL)

(4) Activity Code (ACTY-CD) - A three digit code that categorizes classes of returns (referred to as the Abstract Code for Form 720). When establishing a return on AIMS, enter an estimated activity code on Form 5345-B , Examination Request non-ERCS Users or Form 5345-D, Examination Request - ERCS (Examination Returns Control System) Users. The opening record sent to AIMS from Master File will overlay the estimated Activity Code with the correct code. For Form 720 the Activity Code input on Form 5345-B or Form 5345-D will not be overlaid. The Activity Code generated by Master File should not be changed unless one of the exceptions to the rule below applies:

(5) Activity Indicator (ACT-IND) - If present, an update of some kind has been done on the AIMS module since the last weekly analysis and extract. This field is present on the AMS 7108 and 7109 tapes and is used by programs, which use these tapes to identify accounts updated since the last weekly tape run. The indicator is reset to zero, after the weekly run. (P1-L21/SSIVL)

(6) ADD-MOD-DAYS-CUM - The total number of days for which the Modification Submission Period, for a BBA Partnership, is extended for all Modification Period extensions combined. Valid for MFT 06/35(NMF) only. CC AMAXU Item 321. Not valid for updates. Can only be deleted. (P8-L12/A-CIS)

(7) ADD-MOD-DAYS-CURRENT - The number of days for which the modification submission period for a BBA Partnership is extended for the most current modification period extension. Valid for MFT 06/35(NMF) only. CC AMAXU Item 320. (P8-L12/A-CIS)

(8) Adjusted Taxable Gifts Amount(ADJ-TAXABLE-GIFTS-AMT) - This is the Adjusted Taxable Gifts amount from Form 706, U.S. Estate Tax Return. (/P2-L14/A-CIS)

(9) Adjustment Amount - See Examination Adjustment Amount.

(10) Aging of the AIMS database - The aging of the AIMS database occurs during the weekend of the monthly report extraction. The dates of the report extraction, which are referred to as cycles, can be found in Document 6036, Examination Division Reporting Codes Booklet and Document 6209, IRS Processing codes and Information Chapter 12.

(11) Aging Reason Code (AGING-RC) - A three digit code used to identify special cases on AIMS. Can be input/updated using IDRS CC AM424, AMSTU, AMCLSE, AMAXUE. (L16-E49/P1-L17/A-CIS/SSIVL)

(12) AIMS Assignee Code (AAC) - The AAC is the coding mechanism that Examination uses to assign work. It is a 12 digit field made up of three parts. The first three digits represent the Primary Business Code (PBC). This identifies the operating division such as Appeals, LB&I, SB/SE, TE/GE, and W&I. The second five digits represent the Secondary Business Code (SBC). (P1-L10/A-CIS/SSIVL). The last 4 digits represent the Employee Group Code (EGC) (P1-L11/A-CIS/SSIVL). See Document 6036 for a complete list of PBC's and SBC's.

(13) AIMS/Exam-Results - See Exam Results.

(14) AIMS Freeze Code (AIMS-FRZ-CD) - A freeze code is used to prevent the update and/or closing of the AIMS module, until the freeze code is removed. AIMS freeze codes are only displayed on AIMS and are not the same as a Master File Freeze Code.. The freeze code field displayed on the AMDISA is two characters. A freeze code can be an alpha character, i.g., A, B, C. or a one or two-digit number, i.e., 1, 2, 3, 10, 11, 12, etc. . Additional instructions on AIMS Freeze Codes appear in IRM 4.4.34, Audit Information Management System (AIMS) - Validity and Consistency, Updating/Correcting AIMS database. Instructions for Master File freeze codes can be found in Document 6209. (L12-E34/P1-L8/A-CIS/SSIVL)

(15) AIMS Open Control Number (AIMS-OPEN-CTRL-NUM) - If no return is requested, an AIMS Open Control Number is not generated.For Master File AIMS opening, the AIMS Open Control Number is a 12 digit computer generated number. The AIMS Open Control Number is displayed on CC AMDIS(A) and the Form 5546. (L4-E14/P1-L17/SSIVL)

For Master File AIMS records opened after 12/31/2006 :

1. 1st through 3rd digits = PBC

2. 4th digit = year digit

3. 5th through 6th digits = cycle of opening (01-52)

4. 7th through 12th digits = sequential starting at 000001 for IMF and 500000 for BMF

Example: Control Number 296905000025 means - 296 (PBC) 9(2009) 05 (5th week) 000025 (25th record opened since the last initialization of the program).

For NMF Records (IDRS CC AMNON), the control number is computer generated using the input PBC and the form number.

Example: If Area 205 established a Form 1042 on AIMS using AMNON, the AIMS Control Number would be displayed as: 000205104200.

(16) AIMS Opening Source Code - See Opening Source Code.

(17) Alpha Statute Codes - A two-digit alpha code located in the day portion of the ASED to indicate there are special circumstances surrounding the statute. If there are alpha codes (other than EE) on a skeletal record, when a full record comes down from Master File, the MM and YYYY portion of the ASED will be populated with the month and year from the Master File ASED. If the alpha code is EE, (No Return Filed-IRS 6501(c)(3), No Return) the DD portion of the ASED will not be populated with the Master File ASED, unless a taxpayer return has been filed. The Alpha Statute Codes can be updated using IDRS CC AMSTU and AMCLS. See IRM 25.6.23, Statute of Limitations - Examination Process - Assessment Statute of Limitations Controls for instructions on the use of Alpha Statute Codes. (L12-E33/P1-L3)

(18) AMDIS(A) Screen Prints See IRM 2.8.3, Audit Information Management System (AIMS) - AIMS Command Code AMDIS..

(19) Amended Return Indicator (MF_TC) - Amended returns may be referred to Examination for consideration. An AIMS cannot be closed with a Non-Examined Disposal Code, when there is an amended return freeze on AIMS. A MF-TC 97X will show on AMDIS Screen (P1 L7).

(20) Amended Return Amount - Form 5344, Item 415 - See IRM 4.4.12.5.70, Item 415: Amended Return Amount.

(21) Amount Claimed - See Claim Amount

(22) AMSOC Transfer Date (AMSOC-TRANSFER-DATE) - The date that the transfer was input (IDRS CC AMSOC, Disposal Code 30). (P1-L10/A-CIS/SSIVL)

(23) Appeals Office Code (AOC) - A three digit code that is required when closing returns to Appeals as disposal code 07 (appealed/nondocketed) (AOC 1XX) or disposal code 11 (petitioned/docketed) (AOC 2XX). (P1-L12/A-CIS/SSIVL) For a list of AOCs, see Chapter 13 of Document 6209.

(24) Applicable Credit Adjustment Amount (APPLICABLE-CREDIT-ADJ-AMT) - Formerly known as the Unified Credit Adjustment Amount. This amount is from Item 422 on Form 5344. Valid for MFT 51, 52, 53 and 54 if Disposal Code is 01. (P3-L10/A-CIS/SSIVL)

(25) ARDI-CD - A code that is used, by Appeals and TE/GE, for tracking Accounts Receivable Dollars. This is a record of the type of advance payment received for the tax period being closed. (P2-L11/SSIVL).

(26) Assessment Statute Expiration Date (ASED) - The date that the assessment statute expires. For Master File records, the ASED is sent from Master File to AIMS on the AIMS opening record. An X after the date indicates that the statute has been updated using CC AMSTU or CC AMCLSE. An R indicates a restricted consent. A U is used to remove the restricted consent indicator. If the statute date is input using CC AMSTU and the statute does not contain alpha codes and it does not match the current AIMS ASED, a TC 560 is generated with a blocking series of 775 and sent to Master File. If the TC 150 at Master File is a Substitute For Return (SFR), the TC 560 will post but it will not update the Master File ASED field. (L12-E33/P1-L3/A-CIS/SSIVL)

(27) Asset Class Code - Code generated by Business Master File (BMF) used by AIMS to generate the Activity Code for corporate returns. Displayed on BMFOLR and AMDISA. (P2-L6/A-CIS/SSIVL)

(28) Audit Category Codes/Audit Codes - Entered on tax returns by campus personnel. Some audit codes cause automatic AIMS openings while other audit codes are just displayed on the Form 5546 if a return is opened on AIMS. (L21-E64/P2-L6/A-CIS/SSIVL) See the IRMs listed below for audit codes on specific tax returns.

(29) Form 1040, see IRM 3.11.3, Returns and Documents Analysis - Individual Income Tax Returns.

(30) Form 1041, see IRM 3.11.14, Returns and Documents Analysis - Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N).

(31) Form 1065, see IRM 3.11.15, Returns and Documents Analysis - Return of Partnership Income

(32) Form 1120, see IRM 3.11.16, Returns and Documents Analysis - Corporate Income Tax Returns

(33) Form 1120S, see IRM 3.11.217.13.1, Audit Codes.

(34) AUDIT -CONTROL-NUMBER A unique 10 digit number assigned to a BBA partnership under examination after the Notice of Administrative Procedure (NAP) date is input. The Audit Control Number (ACN) consists of the year and month of the reviewed year return (YYMM), followed by a 6 digit serial number. Value is YYMMNNNNNN. Generated when NAP_DT CC AMAXU Item 301 is input and TIF NAP-DT is not present. ACN cannot be changed once it is set. (P8-L4/A-CIS/SSIVL).

(35) Audit History Section - See Prior Examination Results.

(36) BBA-CHAPTER-2-2A-CD - BBA-CHAPTER-2-2A-CD Identifies a BBA partnership that has audit adjustments that will result in changes to Chapter 2 and 2A issues that must be addressed at the partner level. Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 327. (P8-L19/A-CIS/SSIVL)

(37) Bankruptcy Indicators - There are two fields on AIMS that identify taxpayers in bankruptcy. AIMS Freeze Codes U and X (appear on Page 1, Line 8) and Collectibility Indicator Code (1=Bankruptcy). (L7-E22/P1-L22/A-CIS/SSIVL)

(38) "C" Corp Indicator - Indicates whether or not a module is part of an account which is classified as a C corporation. This indicator is necessary to inform the processing personnel that the taxpayer may be subject to 2% interest. (L23-/E71)

(39) C-F-Ind - See Schedule C/F Indicator.

(40) CAF Indicator (CAF-IND) - This indicator is displayed on AMDISA if there is a Power of Attorney on the Centralized Authorization File (CAF). The values are either present or not present. This file contains both taxpayer and representative records. Taxpayer records contain information about modules for which the taxpayer has delegated authority. The representative records contain name and address information for the representative. IDRS CC CFINK is used to access the CAF. (L3-E8/P1-L17/SSIVL)

(41) CAU - AMDISA - Displayed on AMDISA if the Potentially Dangerous Taxpayer Indicator per Master File is set to a 2. (L3-E11/P1-L1/SSIVL). See Potentially Dangerous Taxpayer for additional information.

(42) Check Digit (CD) - A two letter code determined by the computer applying a mathematical formula to the TIN. The check digit can be found on the tax return label, the AIMS labels and Exam Charge-Out. The check digit ensures the correct TIN has been input and should always be used if available. (L2-E6/P1-L1)

(43) CIC-LCC-CD - This is a one digit code. Large Corporate Compliance program replaced the Coordinated Industry case program. Values are C=CIC, L=LCC Other, M=LCC Medium, H=LCC High. These values are displayed on AMDISA, if the indicator is set. (P1-L3/A-CIS/SSIVL)

(44) Claim Amount - Dollar amount of claim for abatement or refund. (P1-L5/A-CIS/SSIVL)

(45) Claim Date (CLAIM-DATE) - The claim date is generated when a claim amount is input. The Claim Date cannot be input when the case is established using IDRS CC AM424. The current date is generated. If IDRS CC AMAXU is used to input the Claim Amount, the current date is generated in the Claim Date field. This field cannot be corrected although the claim date is automatically deleted if the claim amount field is deleted. (P1-L5/A-CIS/SSIVL)

(46) Claim Rejection Date (CLAIM-REJN-DT) - Date entered in Item 20 of Form 5344 and displayed on a Master File transcript next to the TC 300. The claim rejection date that is displayed on AIMS can be corrected using IDRS CC AMAXUE but the date at Master File cannot be corrected. (P3-L15/SSIVL)

(47) Claim Time (CLAIM-HOURS) - Time entered in Item 23 of Form 5344. Claim time is only applicable if the taxpayer filed a claim for refund. Not applicable for audit reconsiderations or claims for abatement. (P3-L14/A-CIS/SSIVL)

(48) Claim Type - From item 24 on the Form 5344, used to define the type of claim filed. (P3-L15/A-CIS/SSIVL)

(49) Cleanup Date (CLEANUP-DT) - Periodically, fields on the AIMS database need to be updated. When a computer run is performed to update fields on AIMS, the date of the clean-up is stored on all records affected. (P2-L8/A-CIS)

(50) Closing PBC (CLS-PBC) - The Primary Business Code of the area office or campus that received credit for the closure. The Closing PBC is the only area that can correct the AIMS database even if the case is now in Appeals. It is also the area that the computer will automatically default to if a case is returned from Appeals or reopened. See IRM 4.4.34, Audit Information Management System (AIMS) - Validity and Consistency, Updating/Correcting the AIMS database, for procedures on correcting returns. (P1-L15/A-CIS/SSIVL)

(51) COLLECTION-IND - Indicator retrieved from the Accounts Receivable Dollar Inventory (ARDI) System to be used in determining whether the Examination should be limited due to collectibility. (L7-E22/P1-L22/A-CIS/SSIVL)

(52) COMBAT ZONE PARTICIPANT will be displayed, on AMDISA, if the combat zone indicator is 1 or 4. This means the TP is in a combat zone. A combat zone indicator of a 2 on AIMS means the TP is no longer in a combat zone and the literal IRC 7508 SUSPENSE LIFTED will be displayed on AMDISA. (P1-L18/A-CIS/SSIVL)

(53) Consent Code - This field is used to denote that a change was made to the statute field on AIMS. It is also used to denote that a Form 872I or 872R was secured. Input on Line 1, Position 29 of IDRS CC AMSTU, (Line 1, Position 23 of IDRS CC AMSTUB). The I or R will be displayed on AIMS immediately after the ASED field. The entire ASED must be input when setting or removing the consent code. The consent code is not allowed if alpha code EE is input in the ASED field or if the input ASED is the same as the ASED on the AMDISA. (P1-L3/A-CIS/SSIVL)

(54) Conversion Date (CONVERSION-DT) - When fields on the AIMS base are converted from one code to another through a computer run, the conversion date is updated with the date of the run. (P2-L8/A-CIS/SSIVL)

(55) Correspondence Received Date (CORR-RECD-DT) - Only valid with EGC 5XXX cases. (P1-L5/A-CIS/SSIVL)

(56) Credit Carryforward Disallowed Amount (CR-CF-DISL) - Form 5344, Item 46 - See IRM 4.4.12.5.55. (P3-L20/A-CIS/SSIVL)

(57) Credit Type - Form 5344, Item 47. See IRM 4.4.12.5.56. (P3-L20/A-CIS/SSIVL)

(58) Criminal Restitution Code - Indicates whether criminal restitution has been assessed for this case. In a criminal tax case, the court can require a defendant to redress the losses they inflicted on the Federal Treasury by paying money (restitution) to the IRS. (P2-L16/ACIS/SSIVL)

(59) Cross-Reference Document Locator Number (XREF-DLN) - is the DLN that is generated when IDRS CC AM424 is input. This number is replaced with an incomplete DLN that AIMS creates if a partial assessment is input and also when the record is closed. The incomplete DLN is sent to the end of day program as part of the TC 300 record. The DLN is completed by the end of day program and becomes the DLN of the TC 300/TC 421. This is the reason why the AIMS DLN will not match the DLN that posts to Master File. (P1-L15/SSIVL)

(60) Cross-Reference TIN (XREF-TIN) - A field input using IDRS CC AM424. The cross reference TIN (Taxpayer Identification Number) is used to relate one return with another. (P2-L13/A-CIS/SSIVL)

(61) CUM-ADDL-MOD-DAYS-CNT - See ADD-MOD-DAYS-CUM

(62) CURRENT-ADDL-MOD-DAYS-CNT - See ADD-MOD-DAYS-CURRENT

(63) Currently not Collectible - See Collection Indicator

(64) Deceased Spouse Unused Exemption (DSUE) Amount - This field contains the deceased spouse unused exemption amount as determined from the audit of a gift tax return Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. (P3-L11/A-CIS/SSIVL)

(65) Delinquent Return Amount - Form 5344, Item 414. See IRM 4.4.12.5.69. (P3-L21/A-CIS/SSIVL)

(66) Delinquent Return Code (DELQ-RET-CD) - A one digit code entered from Item 37 on Form 5344 used to identify delinquent returns that have been secured by Examination and forwarded to the campus for processing. This code must not be used if the delinquent return is incorporated into the examination. See IRM 4.4.12.5.46. (P3-L10/A-CIS/SSIVL)

(67) Delinquent Return Indicator (DELQ-RET-IND) - An indicator on AIMS that is set when the delinquent return indicator is set at Master File. If this indicator is set, the Delinquency penalty must be addressed if the case is closing with an adjustment. (L28-E93/P1-L16/A-CIS/SSIVL)

(68) DIF Score (DIF-SCORE) - The Discriminant Index File score assigned to a return based on the calculation of a mathematical formula used to determine the audit potential of a return. (L23-E72/P1-L6/A-CIS/SSIVL)

(69) DIF Formula Score (DIF-FORM-CD) - A field containing the DIF Formula used to calculate the DIF score. (L22-E69/P1-L6/A-CIS/SSIVL)

(70) DIF Reason Code (DIF-RSN-CD) - Referred to as the RST code on the IMF opening record sent from Master File. Also referred to as DIF Reason Code or Audit Category Codes. See Exhibit 4.4.1-2. (L12-E36/P1-L6/A-CIS/SSIVL)

(71) Disaster Indicator (DIS-IND) - Master File will set a freeze code on the taxpayer’s module if the taxpayer is determined to be in a disaster area. See IRM 25.16.1, Disaster Assistance and Emergency Relief - Program Guidelines, for more information on disaster procedures. (P1-L7/A-CIS/SSIVL)

(72) Discriminant Index File - See DIF.

(73) Disposal Code (DISP-CD) - A two digit code input from Item 13, Form 5344 or corrected using Item 13, Form 5349. The disposal code identifies the type of closing. Prior year disposal codes appear on Form 5546. The Exam Disposal Code will remain on AIMS even if Appeals subsequently closes the case. Input with IDRS CC AMCLSE/AMSOC/AM424D and AMAXU.. Examination disposal codes are listed in Section 12 of Document 6209 and in Document 6036. (L18/19-E55-58/P1-L15/A-CIS/SSIVL).

(74) Disposal Code Date - Date the return was closed through IDRS CC AMCLS. If the transaction (i.e., TC 30X) goes unpostable, reflects the date IDRS CC AMCLSU is input to correct the unpostable situation.

(75) EARLY-ELECT-INTO-BBA-CD - Indicates that a Partnership has chosen to be audited under the BBA process, rather than the TEFRA/Non-TEFRA process for a tax year that began prior to January 1, 2018. Beginning with 2018 returns, BBA rules generally apply to all Partnership Audits, but Partnership returns with tax years beginning after November 2, 2015, and before January 1, 2018, may elect to be audited under the BBA process. CC AMAXU Item 300. (P8-L4/A-CIS)

(76) Earned Income Tax Credit Project Code Indicator (EITC-PROJECT-CD-IND) - Indicates whether the special project code on the return is related to the EITC program. (P2-L6)

(77) ELECT-OUT-K1-COUNT - For a partnership that elects out of the BBA centralized audit regime, the number of Schedules K-1 required to be issued to its partners, plus the number of Schedules K-1 required to be issued by a partner, that is an S Corporation, to its shareholders. (P8-L6)

(78) ELECT-OUT-OF-BBA-CD - Indicates whether the partnership elected out of the BBA centralized audit regime on its timely filed return and if so, whether the election was deemed invalid upon examination or otherwise revoked. Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 317. (P8-L5/A-CIS/SSIVL)

(79) Employee Group Code (EGC) - A four digit code used to identify groups in Examination. The group code is added to the AIMS database when a case is requisitioned on AIMS. It can be corrected using Form 5348, on open cases and Form 5349, Examination Correction Request, on cases in Status Code 8X or 90. (L13-E39/P1-L11/A-CIS/SSIVL)

(80) Employee Group Code Date (EGC/DT) - Reflects the current Employee Group Code and the date the record was updated to the current EGC. (P1-L11/SSIVL)

(81) Estimated Tax Indicator (EST-TX-IND) - This indicator is set when Master File notifies AIMS that the taxpayer has paid the estimated tax penalty. If Exam adjusts withholding, this indicator will block the adjustments if a TC 17X, or Priority Code 8 is not present. (P2-L12/SSIVL)

(82) Examination Adjustment Amount (EXAM-ADJ-AMT) - For nontaxable returns it is the net increase or decrease in ordinary net income-loss. Amount from Item 34, Form 5344. See IRM 4.4.12.5.43. (P3-L7/A-CIS/SSIVL)

(83) Examination Claim Amount Disallowed (EXAM-CLAIM-AMT-DISALLOWED) - The amount input from Item 22, Form 5344 that represents the dollars protected from leaving the Treasury. Must only be used if the claim is a claim for REFUND. See IRM 4.4.12.5.35. (P3-L14/A-CIS/SSIVL)

(84) Examination Cumulative Assessment Amount (EXAM-CUM-ASSMNT-AMT) - A computer generated cumulative amount of assessments made through CC AMCLS by Examination. This amount includes all partial assessments made during the examination plus the final assessment. This amount is all Item 12 and 15 entries, from Form 5344, that are to be included in Exam Results. (P3-L4/SSIVL)

(85) Examination NAICS Code (EXAM-NAICS-CD) - See NAICS code.

(86) Examination Results (AIMS/EXAM-RESULTS) - A computer generated total of Examinations' recommended tax adjusted by credits that are input from the following item numbers on Form 5344:

• Item 12 TC codes 300, 301, 304, 305, 308 and 309 = EXAM-CUM-ASSMNT-AMT

• Item 15 (Only Credit Reference Numbers 250, 252, 253, 255-261, 262, 282, 290-299, 301-312, 318, 322-324, 326-336, 338, 340-390, 392-398, 411-439, 764, 765, 766, 767, 793, 806, or 807) = EXAM-CUM-ASSMNT-AMT

• Item 18, Unagreed Amount Appealed/Petitioned

• Item 34, Exam Adjustment Amount

• Item 35, Manual Assessment Amount

(87) Exam results do not include TC 29Xs, amended returns filed with the campus, Doc Code 51 Manual/Quick assessments. Do not include TC 290s in any of the fields mentioned above. See Amended Return Amount for more information on Exam getting credit when a taxpayer submits an amended return as a result of an examination. (P3-L8/SSIVL)Forms 1041/1065/1120S: When Form 1041, U.S. Income Tax Return for Estates & Trusts, Form 1065, U.S. Return of Partnership Income, and Form 1120S, U.S. Income Tax Return for an S Corporation, returns are examined, the examination results are based on the type of adjustment that has been determined:

(88) Examination Return Charge-Out - See Form 5546, Examination Return Charge-Out Sheet.

(89) Examination Start Code (EXAM-START-CD) - Indicates whether an Exam case has been extracted as a current month start and whether it is actually a current month or prior month start. This field is necessary because we do not recognize a record that is a skeletal record as a start until it is changed to a full record. (P1-L4/A-CIS/SSIVL)

(90) Examination Start Date (EXAM-START-DT) - The Exam Start Date is the date that an EGC 1XXX or 2XXX case is updated to a status code 12-39; for EGC 5XXX the date the case is updated to a status code 10-39. The Exam Start Date is also set if not present when IDRS CC AMCLSE is input if the disposal code is NOT 34. (P1-L4/A-CIS/SSIVL)

(91) Examination Technique Code (EXAM-TECH-CD) - Identifies the type of examination conducted. It is from Item 30 of Form 5344 and is required for all examined returns. No entry is made for surveyed claims. (P3-L12/A-CIS/SSIVL)

(92) Valid entries are:

(93) Examiner’s Grade (EXAM-GR) - This field represents the numbers entered in Item 31, Form 5344. It should reflect the grade of the examiner who closed the case. This entry is required for area examinations only. For Campus Examination, this entry is not required and the system will default to a Grade 07 if Item 31 is not completed. (P3-L12/A-CIS/SSIVL)

(94) Valid grades are:

(95) Examiner’s Time (EXAM-TIME) - This field represents the amount entered in Item 28, Form 5344. Since examining officers can report sick leave, annual leave, etc. in quarter hours, the Examiner's Time field must also allow reporting in quarter hours. If EGC is 1XXX or 2XXX, the first 5 digits of the field represent whole hours. The last digit of the time field must be 0 = 0 minutes, 3 = 15 minutes, 5 = 30 minutes, or 7 = 45 minutes. If the EGC is 5XXX, the first 5 digits of the field represent whole hours. The last digit of the time field must be 1-9. See IRM 4.4.12.5.38. (P3-L12/A-CIS/SSIVL)

(96) F0, F1, F2, F4, F5, F6 Record - See Record Type Code.

(97) Fax Agreement Indicator - If an agreement is received by fax, a 1 is entered in Item 416 on the Form 5344. Disposal Code is 03, 04, 08 and 09. See IRM 4.4.12.5.71. (P3-L17/A-CIS/SSIVL)

(98) Foreign Return Indicator (FRGN-RET-IND) - This indicator is set on AIMS when the Foreign Indicator Code on Master File is set. For IMF, this means a positive response was entered to the question on Schedule B of Form 1040, U.S. Individual Income Tax Return, about the existence of a Foreign Bank Account or Foreign Trust. For BMF, this means a company is doing business in a foreign country (Audit Code 2 on Form 1120) or a taxpayer has a foreign bank account (certain exam codes on Form 1120, Form 1041 or Form 1065). (L21-E63/P1-L22/A-CIS/SSIVL)

(99) Form 5546, Examination Return Charge-Out - Generates at the same time a full record is created on AIMS as a result of IDRS CC AM424 if the Return Requisition Indicator is blank or 1 and for all automatic openings such as Source Code 01 or DIF requests. The Form 5546 is generated at the filing campus if the return is NOT ELF or MeF. For ELF and MeF the Form 5546 is generated at the opening campus. The form is used by Files to pull the return and also contains pertinent information used by the examining officer. The Form 5546 should be attached to the return when the case is closed. If a Form 5546 is received for a return that has already closed out of Examination, it should be destroyed.

(100) FPA-DEADLINE-DT - The FPA Deadline date is the later of the 6235(a)(1)-date, the 6235(a)(2)-date, and the 6235(a)(3)-date. It is the last date the IRS can issue a notice of Final Partnership Adjustment (FPA) to the BBA partnership (statute of limitations for making adjustments). The IRC6235A1-PPA-DEADLINE-DT must be present to have a FPA Deadline Date. (P8-L6/A-CIS/SSIVL)

(101) FPA-DT - The date IRS mails the notice of Final Partnership Adjustment (FPA) to the BBA Partnership. Valid for MFT 06/35(NMF) only. CC AMAXUE Item 308. Cannot be greater than current date. (P8-L6/A-CIS/SSIVL)

(102) FPA-WAIVER-DT - The date IRS approves a BBA partnership’s agreement to waive issuance of the notice of Final Partnership Adjustment (FPA). Valid for MFT 06/35 (NMF) only. CC AMAXU Item 324. Cannot be greater than current date. (P8-L18/A-CIS/SSIVL)

(103) Fraud Condition Code (FRAUD-COND-CD) - An indicator input from Item 38, Form 5344 used to identify cases in which the fraud penalty was asserted. The presence of this indicator will cause examination statistics to be reflected under the fraud portion of the Examination tables. See IRM 4.4.12.5.47. (P3-L11/A-CIS/SSIVL)

(104) Freeze Codes - See AIMS Freeze Code or Master File Freeze Code.

(105) Fully Established AIMS Account (FO Records) - Once a TC 424 posts to Master File and is matched, Master File sends an opening record back to AIMS which is when the account becomes fully established. AIMS then sends a TC 420 back to Master File. Non-Master File accounts, are fully established as soon as the AIMS request is successfully input.

(106) Grade of Case (GR-CASE) - A four digit field input from Item 32, Form 5344 used to reflect the grade level of difficulty of an examination. If a + is displayed on line 11 of the AMDISA after the grade of case, it signifies that an R, the related return indicator, was input. See Document 6036 or IRM 1.4.40 for the list of valid codes. (P3-L11/A-CIS)

(107) Gross Estate Amount - This is the gross estate amount from the Form 706, U.S. Estate Tax Return. (P2-L14/A-CIS/SSIVL)

(108) Identity Theft Indicator (ID-THEFT-50X-CD and ID-THEFT 52X-CD) - The ID Theft Indicator on AIMS will be populated with the same ID Theft IND on ENMOD. The indicator will be added to AIMS opening records and will be displayed on the charge-out. Any time the ID Theft Indicator changes on Master File, the change will be added to the weekly update report. The ID Theft indicators will appear on the taxpayer’s module as an action code (AC) along with TC 971. The action codes are: 501, 504, 505 or 506 (ID-THEFT-50X-CD) and 522, 523, 524 or 525 (ID-THEFT-52X-CD). For example, if a TC 971 AC 504 is on the taxpayer’s module, the AMDISA will show ID-THEFT-50X-CD>02. For a definition of the TC 971 50X and TC 971 52X action codes see Document 6209, chapter 8. Examination personnel can reference IRM 4.10.27, Examination of Returns, Identity Theft Case Processing for Field Examiners for additional information. (L17-E53, L18-E57/P2-L15/A-CIS/SSIVL)

(109) Informant Claim Indicator (ICE-IND) - The ICE Indicator of 1 is placed on a case using IDRS CC AM424, AMNON or AMSTU and prevents the closure of the case (Status Code 8X or 90) before the ICE Coordinator has the necessary information from the case file. The ICE Indicator should only be set and removed by the Informant's Claim Coordinator located at the Ogden campus. Additional ICE indicator values are 2, which means ready for closing and 3, which means ready for closure to Appeals. The ICE Indicator can only be changed to a 2 or a 3 by the ICE Coordinator in Ogden. The Examination group, Technical Services or Appeals must contact the ICE Coordinator to request the Informant’s Claim Indicator be changed to a 2 or 3 before the return can be closed to CCP or Appeals. The indicator is not on ERCS but is on the AMDISA, A-CIS, and SSIVL. (P1-L18/A-CIS/SSIVL)

(110) Inspected Return (INSP-RETURN: ACCEPTED) - Present if a TC 971 Action Code 072 is input indicating that the return was inspected as part of a package audit and accepted as filed. If the return is already open on AIMS, an AIMS Weekly Update Report, Condition Code 14 or 17, will be generated when the TC 971 AC 072 posts to Master File. If the return is opened on AIMS after the TC 971 posts, the literal INSP-RET-ACCEPTED will appear on the Form 5546 and AMDISA. (L11-E31/P1-L21)

(111) Installment Agreement Codes - A one digit code required on all examined cases to identify whether an installment agreement was received. For more information see IRM 4.4.12, 4.10.7 and IRM 4.20.1. (P3-L18/A-CIS/SSIVL)

(112) International Examiner’s Time (INTERNATL-EXAM-TIME) - Entered in Item 402 on Form 5344 as a percentage of the total examination time entered in Item 28 that is attributable to the international examiner. See IRM 4.4.12.5.61. (P3-L12/A-CIS/SSIVL)

(113) International Exam Results (INTERNATL-EXAM-RESULTS) - Entered in Item 403 on Form 5344 as a percentage of the total examination results that are attributable to the international examiner. See IRM 4.4.12.5.62. (P3-L7/A-CIS/SSIVL)

(114) IRC6225(c)(7)-DT - The IRC Section 6225(c)(7) date is the last date a BBA Partnership may submit a modification request (unless the partnership has waived either all or part of the modification submission period). IRC Section 6225(c)(7) establishes the modification submission period as 270 days from the PPA Date, plus extensions. Will not be updated if MOD-WAIVER-DT-CD is present. Populated when PPA-DT CC AMAXU Item 302 is input. (P8-L20/A-CIS/SSIVL)

(115) IRC6235A1-PPA-DEADLINE-DT - The IRC Section 6235(a)(1) date is one of 3 dates to consider when determining the statutory period of limitations for making BBA partnership adjustments. Until a notice of Proposed Partnership Adjustment (PPA) is issued, this is the ONLY statute date that applies. A PPA cannot be issued if this date is expired and is therefore the PPA issuance deadline. Valid for MFT 06/35(NMF) only. CC AMAXUE Item 318. (P8-L5/A-CIS/SSIVL)

(116) IRC-6235A2-DT - The last date IRS can issue the FPA if a modification request is submitted by the BBA partnership, unless either the IRC 6235(a)(1) date or the IRC 6235(a)(3) date is later. (Refer to FPA-DL-DT.) This date is initially 270 days after the 6225(c)(7) date. Extensions to and waivers of the modification submission period will impact this date. (May also be extended using Form 872-M.) Valid for MFT 06/35(NMF). CC AMAXUE Item 323. (P8-L22/A-CIS/SSIVL)

(117) IRC-6235A3-DT - The last date IRS can issue the FPA if no modification request is submitted by the BBA partnership, unless the IRC 6235(a)(1) date is later. Refer to FPA-DL-DT.) This date is initially 330 days after the PPA date. Extensions to the modification submission period will impact this date. (May also be extended using Form 872-M.) Valid for MFT 06/35 (NMF). CC AMAXUE Item 322. (P8-L21/A-CIS/SSIVL)

(118) IRS Employee Code - AIMS - This indicator is automatically set to an E when a case is opened on AIMS if the Master File IRS Employee Indicator is set. An indicator of an E will prevent the case from closing. The indicator is changed to a C by CCP (or Technical Services if an unagreed case) when they determine that all the necessary information has been sent to the IRS Employee Audit Coordinator and the case is ready to be closed. If the indicator was set incorrectly, the indicator can be removed by inputting an R on Form 5349, for item 419. (P1-L18/A-CIS/SSIVL)

(119) IRS Employee - Master File (MF/IRS EMP) - If the primary taxpayer is an IRS employee, the indicator of a 1 will be set and MF/IRS EMP-PRIMRY SSN will be displayed on AMDISA. If the secondary taxpayer is an IRS employee, the indicator of a 2 will be set and MF/IRS EMP-SECOND SSN will be displayed on AMDISA. If both taxpayers are IRS employees, the indicator of a 3 will be set and MF/IRS EMP-BOTH TPS will be displayed on AMDISA. (P1-L18/A-CIS/SSIVL)

(120) IU-ADJ-YR - The year in which the BBA partnership adjustments and the Imputed Underpayment (IU) amount are considered final. In the case of a partnership that petitions court, the adjustment year is the year in which a final court decision is made. Valid for MFT 06/35 (NMF) only. CC AMAXU Item 315, CC AMCLS (E, F, U - #315). (P8-L11/A-CIS)

(121) IU-PS-ADJ-YR-AMT - The portion of the Imputed Underpayment amount assessed to the BBA partnership “as if it were a tax assessed in the adjustment year.” Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 312,CC AMCLS (E, F, U #312 up to 11 digits. Positive only). (P8-L7/A-CIS)

(122) IU-PUSHED-OUT-AMT - The portion of the Imputed Underpayment amount that would have been assessed to the BBA partnership, if they had not made an election to “push-out” adjustments to its partners. Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 313, CC AMCLS (E, F, U - #313 up to 11 digits. Positive only). (P8-L8/A-CIS)

(123) IU-REDUCTION-AMT - The combined total of tax reflected on partner amended returns/alternative documents (including ‘partner closing agreement’ and ‘other’ modification requests not specifically defined) filed as part of the modification process in order to reduce the Imputed Underpayment amount applicable to the BBA partnership. Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 314, CC AMCLSE (E, F, U - #314 up to 11 digits). Positive only. (P8-L10/A-CIS)

(124) Joint Investigation Code (JT-INVSTGTN-CD) - This code is set when a Return Condition Indicator of a 1 is entered when the case is established on AIMS as an NMF account using IDRS CC AMNON. The code indicates a return is under the control of the Examination and Criminal Investigation functions. (P1-L5/SSIVL)

(125) Julian Date - On the AMDISA it reflects the current date. (For example: January 6, 2016 =2016006) . (P-ALL-L2)

(126) Last Amount Put in Cumulative Assessment (LAST-AMT-PUT-IN-CUM) - The net amount of the last tax, and credits entered in Item 12 and/or Item 15 on the Form 5344. When IDRS CC AMCLSU-LE is input, this amount is subtracted from the EXAM-CUM-ASSMNT-AMTfield. (P3-L3/SSIVL).

(127) LIN Link (LIN-LNK) - LB&I Imaged returns. (P1-L6/A-CIS/SSIVL)

(128) Manual Assessment Amount (MAN-ASSMMT-AMT) - This field represents the amount entered in Item 35, Form 5344. This amount must be the total of all manual or quick assessments that Examination requested for the current audit. The amount entered should be the net of tax, adjusted by prepayment credits that are entered on Form 2859, Request for Quick or Prompt Assessment. DO NOT include TC 29X's, interest, or penalties when calculating the manual assessment amount. This field can be corrected using IDRS CC AMAXU on Form 5349. Partials completed through CC AMCLSF should not be entered in Item 35. Item 35 should not be entered, unless a Form 2859 TC 30X has been prepared and journaled. Item 35 for $1 should be entered only in specific circumstances. See IRM 4.4.12.5.44. (P3-L5/A-CIS/SSIVL)

(129) Master File Tax Code (MFT) - The MFT code reduces the numerous tax form numbers to two digits. For a list of tax forms and MFT codes see Document 6209, Chapter 2. (L2-E2/ALL-L1/A-CIS/SSIVL)

(130) Master File Transaction Code (MF-TC) - A field on AIMS which is updated when certain Master File Transaction Codes that may impact the examination post to the Master File. Certain transaction codes (TC) require special actions before the closing can be input. An AIMS Weekly Update Report is also generated when these transaction codes post or are released. (P1-L7/SSIVL)

(131) MOD-DETERMINATION-LTR-DT - The date IRS mails a letter to the BBA partnership with its decision to approve or deny the partnership’s modification request. Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 306. Cannot be greater than current date. (P8 - L14/A-CIS)

(132) MOD-EXTENSION-DT - The date IRS approves a BBA partnership’s request to extend the modification submission period. Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 319. Cannot be greater than current date. (P8-L15/A-CIS)

(133) MOD-REQUEST-DECISION-CD - Indicates whether IRS approved or denied the partnership’s Modification Request. Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 307. (P8-L13/A-CIS)

(134) MOD-REQUEST-RECVD-DT - The date on which the IRS received a request from a BBA partnership to modify the Imputed Underpayment Amount. Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 304. Cannot be greater than current date. (P8-L17/A-CIS/SSIVL)

(135) MOD-TYPE-CD - Identifies the type of modification requested by the BBA partnership. There can be up to 10 different codes for each record. Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 305. (P8-L12-24/A-CIS)

(136) MOD-WAIVER-DT - The date IRS approves a BBA partnership’s request to either waive their right to modify the Imputed Underpayment (IU) amount or to waive any portion of the modification submission period. Valid for MFT 06/35(NMF). CC AMAXUE Item 303. Cannot be greater than current date. (P8-L16/A-CIS)

(137) NAICS Code - The North American Industry Classification Code. For MFT's 02, 06 and 30 NAICS codes are valid for tax periods 199812 and subsequent. For other MFT codes, they are valid for all tax periods.. Valid for MFT's 01, 02, 04, 06, 10, 11, 14, 16, or 30. Can be input in Item 19 on the Form 5344 if the NAICS code is incorrect or Form 5349. If the NAICS code is updated, it will appear on IMFOLA/BMFOLA after the literal REF#: 410 and on TXMODA after the literal REF-CHG-DTA>. (L24-P75/P2-L9A-CIS/SSIVL)

(138) Name Line Year (NM-LN-YR) - The year that the name line at Master File entity was updated. A module cannot be established on AIMS unless the name line year at Master File is equal to or prior to the tax period being established. (L5-E16/P1-L19)

(139) NAP-DT - The date the Notice of Administrative Proceeding (NAP) is mailed to the BBA Partnership. Valid for MFT 06/35 (NMF) CC AMAXUE (#301). Cannot be greater than current date. (P8-L4/A-CIS/SSIVL)

(140) NOL Carryforward Disallowed Amount (NOL-CF-DISL) - Form 5344, Item 44. See IRM 4.4.12.5.53. P3-L20/A-CIS/SSIVL)

(141) NOL Indicator (NOL-IND) - Form 5344, Item 45. See IRM 4.4.12.5.54. (P3-L20/A-CIS/SSIVL)

(142) Non-Master File (NMF) - Non-Master File is a manual accounting system controlling certain types of returns that are not processed through the computer system to Master File. Research can be conducted on NMF account using ANMF (Automated Non-Master File). Recordation of adjustments, billing of assessments and refunds of overassessments are performed manually by the campus. A non-master file account established on AIMS is not subject to many of the same computer checks as a master file account. A non-master file account can be established on AIMS with incorrect information because the account information is not compared to a computer file, such as is with Master File, or the manual ledger account cards at the campus. When establishing a non-master file AIMS record, you should ensure the taxpayer and tax account information is correct. Form 5345-D and Form 5354, Examination Request Non-Master File, are used to establish NMF AIMS control. The IDRS command code is AMNON. See IRM 2.8.8, Audit Information Management System (AIMS) - AIMS Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB. (ALL-L1)

(143) Notice of Beginning of Administrative Proceeding (NBAP) LTR-DT - Date the NBAP letter was issued for examination of a TEFRA Partnership Return on PCS. (P2-L3/A-CIS/SSIVL)

(144) Offers in Compromise (OIC) - Examination has responsibility over all OIC Doubt as to Liability cases. They are to be controlled on AIMS/ERCS using Source Code 73 (do not update to Source Code 73 if case is already controlled on ERCS/AIMS with another Source Code), Project Code 0264, and AIMS freeze code 8. For more information see IRM 4.18.1, Exam Offer-In-Compromise - Offers in Compromise Received in Exam.
A TC 480 indicates that there is an offer-in-compromise pending. An examiner must review the AMDISA or Master File to determine whether an OIC has been filed. While the OIC is pending, the ASED at master file will be blank, however AIMS will still reflect the ASED. The TC 48X will be displayed in the MF-TC field of the AMDISA. (P1-L7/SSIVL)
A TC 780 indicates that there is an accepted offer-in-compromise. AIMS will block the input of an assessment if there is a TC 780 posted to Master File. The TC 78X will be displayed in the MF-TC field of the AMDISA. (P1-L7/SSIVL)

(145) Opening Creation Date (OPNG-CRTN-DT) - For skeletal records, it represents the date the AM424 was input. When a skeletal record becomes a full record, the date is reset to the date that AIMS received the opening record. For records that open as full records (DIF, Automatics, etc.) it is the date the full record was opened on AIMS. (P1-L3/A-CIS/SSIVL)

(146) Opening Source Code (AIMS-OPENING-SOURCE-CD) - Represents the source code used when the AIMS base was created. (P2-L3/A-CIS/SSIVL)

(147) Partial-Agrmt-Ind - Set if an assessment was input using IDRS CC AMCLSF - used if the assessment is not the final assessment. (P1-L9/A-CIS/SSIVL)

(148) Partnership Control System (PCS) - A real-time system used to link and control flow-through returns and their investors. It interfaces with AIMS and Master File. PCS is used to control returns subject to TEFRA examination procedures; controls TEFRA statutes; generates required statutory correspondence for TEFRA investors as well as other notices and letters pertinent to the program.

(149) Partnership Control System One Year Assessment Date (PCS-1-YR-ASSESS-DT) - An indicator set by PCS to display as 11111111 when set. (P2-L18/SSIVL)

(150) Partnership Control System One Year Assessment Closing Code (PCS-1-YR-ASSESS-CLOSING-CD) - Indicates what method was used to close a case on the Partnership Control System. (P2-L18/SSIVL)

(151) Partnership Investor Control File Code (PICF-CD) - Codes used on the PCS system to identify the type of PCS controls on a case. Contact the TEFRA Coordinator in either the Brookhaven Campus (PBC 295) or Ogden Campus (PBC 298/398). See IRM 4.29, Pass-Through Control System. (L4-E16/P2-L17/A-CIS/SSIVL)

(152) Payment Codes - A one digit code required to be entered in Item 411 of the Form 5344 for all examined closures (except EGC 58XX). It is used to monitor the number of cases in which examination has secured a payment and whether the payment resulted in the account being full paid, full paid due to an offset, or part paid. See IRM 4.4.12.5.67. (P3-L18/A-CIS/SSIVL)

(153) Payor Master File Indicator (PMF) - The PMF Indicator on the Form 5546 is used to assist in required minimum filing checks to ensure the timely and correct filing of information returns. Examiners are required to ascertain that all information returns required to be filed by the taxpayer are filed from the period of the return under examination to the most current period. If there is a PMF Indicator, the examiner is required to pull PMFOL and determine if any penalties are warranted. See IRM 4.10.5, Examination of Returns, Required Filing Checks. (L17-E52)Post of Duty (POD) - A code assigned to each return determined by the taxpayer’s ZIP code used to assign returns to the appropriate area for examination. This code can be changed on open cases by single or batch input using Form 5348. If the case is closed, a single input correction can be requested using Form 5349. (L21-E65/P1-L10/A-CIS/SSIVL)

(154) Potentially Dangerous Taxpayer (PDT) - An indicator to alert employees to take caution when dealing with the taxpayer. There are 2 settings: CAU means caution (See CAU). PDT means the taxpayer has been designated as potentially dangerous. (L3-E11/ALL-L1/SSIVL)

(155) Power of Attorney (POA) - A taxpayer may designate a representative to handle their tax matters. If there is a power of attorney present, the CAF indicator will be displayed on an AMDISA. (P1-L17/SSIVL)

(156) PPA-DT - The date the Notice of Proposed Partnership Adjustment (PPA/NOPPA) is mailed to the BBA Partnership. Valid for MFT 06/35(NMF) CC AMAXUE Item 302. Cannot be greater than current date. (P8-L5/A-CIS/SSIVL)

(157) Primary Business Code (PBC) - A three digit field that identifies the Area/Industry Office. See AIMS Assignee Code. (L14-E21/P1-L10/A-CIS/SSIVL)

(158) Prior Appeals Office Code (PRIOR-AOC) - When an Appeals Office Code is updated, the current Appeals Office Code is moved to the Prior Appeals Office Code field. (P1-L12/SSIVL)

(159) Prior Examination Results - If the Master File history section (can be viewed using IDRS CC IMFOLZ/BMFOLZ) has a record of a prior examination action, a record of the two most recent tax periods will appear on the Form 5546. Items displayed are the tax period, disposal code, and the amount of examination results. A minus sign indicates an overassessment. If there is no record at Master File of a prior examination, the message, NO PRIOR EXAMINATION, will appear. If there are more than two tax periods, the message INPUT CC IMFOLT/IMFOLZ FOR PRIOR AUDIT INFORMATION will appear. Master Filed holds a maximum of five tax periods. (L18-E55 and L19-E58)

(160) Prior Employee Group Code/Date (PRIOR-EGC/DT) - When an EGC is updated, the EGC and Date in the current EGC field is moved to the Prior EGC field. (P1-L11/A-CIS/SSIVL)

(161) Prior Primary Business Code - When a case is transferred from one PBC to another, the PBC in the current PBC field is moved to the SC Transferred From field. (P1-L10/A-CIS/SSIVL)

(162) Prior Secondary Business Code (PRIOR-SBC) - When an SBC is updated, the SBC in the current SBC field is moved to the Prior SBC field. (P1-L11/A-CIS/SSIVL)

(163) Prior Status Code/Date (PRIOR-STATUS-CD/DATE) - When a Status Code is updated, the status code and date in the current status code field is moved to the Prior Status Code/Date field. (P1-L12/A-CIS/SSIVL)

(164) Prior Technical Services Code/Date (PRIOR-TECH-SERVICES-CD/DT) - Identifies the prior location of cases for EGCs 1XXX and 2XXX in status codes 20-39. (P2-L4/A-CIS/SSIVL)

(165) Prior Update Code (PR-UPDT-CD) - Prior program or command code that modified the record. See Update Code for the list of valid codes. (P1-L16)

(166) Processing Campus Code (PCC) - A three digit number used by EGC's 1XXX and 2XXX to identify the Centralized Case Processing site that has control of a case in Status Code 51-59. This code must be present when a case is updated to Status Code 51 if the prior status code is not 5X. This code will remain on the database when a case is closed but will be deleted if a case is updated to a status code less than 51. If the status code is 51-59, some AIMS reports/tables will be created based on the PCC rather than the area office. The PCC code is also used for Status 61-69 and 71-79 for Partnership Bipartisan Budget Act (PBBA) cases.. (P1-L23/A-CIS/SSIVL)

(167) Project Code - A 4 digit number indicating that a case belongs to a special program which allows monitoring of the program by project code. AIMS reports can be generated for a given project to measure the total number of returns, examination time, results, etc. If a project code is input that has not been validated, the AIMS base will reflect the new project code but the project code will be zeroed out on Tables 36 & 37 and A-CIS. For SB/SE & W&I, local definition project codes will be zeroed out when transferring from one area to another. For LB&I cases, the project codes will be zeroed out when transferring from 3XX to a non-3XX PBC. The project code cannot be corrected on a record with a status code greater than 79 if the case was closed in a prior fiscal year and the date of the correction is after the end of the extended fiscal year. (P1-L14/A-CIS/SSIVL)

(168) Push Code (PC) - A 3 digit code (010, 019, 020, 021, 023-041, 049, and 121/BMF) used to establish AIMS controls for non-filed returns, substitute for returns (SFR) and delinquent returns secured by examination. If a push code is not used on a requisition for a non-filed return, the requisition will reject. By using a push code, the computer will not reject the account. The TC 424 will remain at Master File and the skeletal record will remain on AIMS until either a TC 150 posts or 26 months (90 days for Push Code 010) unless deleted or replaced by a full record. Skeletal records with push codes can be deleted on the day of input or after 15 days from date of input except Push Code 036 - it can be deleted on the day of input or after 30 days from date of input.. (L22-E66/P1-L14/A-CIS/SSIVL)

(169) PUSH-OUT-CD - The Push Out code indicates if the BBA Partnership has invoked the IRC Section 6226 election to push out partnership adjustments to its reviewed year partners, in whole or in part, or if they subsequently revoked such election. Valid for MFT 06/35(NMF) only. CC AMAXUE Item 311. (P8-L10/A-CIS/SSIVL)

(170) PUSH-OUT-ELECTION-DT - The date IRS receives notification the BBA Partnership has invoked the IRC Section 6226 election to push out all or part of the final partnership adjustments to its reviewed year partners. Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 309. Cannot be greater than current date. (P8-L7/A-CIS)

(171) PUSH-OUT-DEFAULT-DT - The date a BBA Partnership, that previously invoked the IRC Section 6226 election, fails to file the push out package (Form 8985/Form 8986s) within the required timeframe (defaults). Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 326). (P8-L9/A-CIS/SSIVL)

(172) PUSH-OUT-PACKAGE-RECD-DT - The date IRS receives a Push Out Package (Form 8985/Form 8986s) from a BBA Partnership that previously invoked the IRC Section 6226 election to push out all or part of the final partnership adjustments to its reviewed year partners. Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 325. Cannot be greater than current date. (P8-L11/A-CIS/SSIVL)

(173) PUSH-OUT-REVOCATION-DT - The date IRS receives notification the BBA Partnership has revoked its IRC Section 6226 election to push out all or part of the final partnership adjustments to is reviewed year partners. Valid for MFT 06/35 (NMF) only. CC AMAXUE Item 310. Cannot be greater than current date. (P8-L8/A-CIS)

(174) Record Type Code - A two digit code used to indicate the type of AIMS record.

(175) Related Return Section - Information collected on all returns to analyze the productivity of examinations of related returns. See IRM 4.4.12.5.64. (P3-L16,17/A-CIS/SSIVL)

(176) Reopening Indicator (REOPENING-IND) - Present if IDRS CC AMSTUB or AMSTUR is input. (P2-L8/A-CIS/SSIVL)

(177) Report Extraction Code/Indicator (RPT-EX-CD) - Used to identify how the case is to be extracted for AIMS reports. When IDRS CC AMAXU/AMCLSU is input, the reports extraction code is set so that the corrected record is re-extracted for AIMS reports. This field is called the Report Extraction Indicator in the AIMS programs. (P3-L9/SSIVL)

(178) Report Extraction Cycle (RPT-EX-CYC) - Month/Year of closing (original or reclosure). Does not get updated when IDRS CC AMAXU/AMCLSU is input. databases are aged based on the report extraction cycle. (P3-L9/SSIVL)

(179) Retention Register Indicator (RETN-REG-IND) - Set when a TC 424 rejects due to Unpostable Code (UPC) 197 or 347 which means the account is on retention. Unlike other TC 424 rejects, the database will not be immediately deleted. When the case appears on the AIMS Weekly Update Report, steps must be taken to request that the account be brought back from retention. Fifty-six days from the opening creation date another TC 424 will be automatically generated and every two weeks thereafter until the opening creation date is greater than 3 months from the current date. If the account still has not been brought back from retention after 3 months, an AIMS Weekly Update Report record with condition code 24 will be generated and the record will be aged off of the AIMS database. (P1-L8/SSIVL)

(180) Return Posting Year (RET-PSTNG-YR) - The year the original return posted to Master File. (P1-L16/A-CIS/SSIVL)

(181) Return Requisition Indicator - Indicates whether the return, charge-out and labels were requested on the AIMS opening (IDRS CC AM424), a follow-up request (AMRET), DIF opening or automatic opening. If you requested the return on the original requisition and have to input a follow-up using IDRS CC AMRET, you must wait 60 days from the AIMS Creation Date before you can input the AMRET. If you did not request the return on the original requisition you do not have to wait 60 days to input IDRS CC AMRET for a follow-up request. (P2-L9)

(182) Return Received Date (RET-RCVD-DT) - For timely filed returns it is the due date of the return. Example: Form 1040 due April 15 will be displayed as April 15 of the appropriate year even if the return was filed before the due date. For late filed returns it is the received date stamped on the return. For SFR cases (Push Code 036), it is the date of the TC 424 that contained the Push Code 036. (P1-L16/SSIVL)

(183) Revenue Base Protection - If a taxpayer files a claim for refund, Examination gets credit on the Exam tables by entering the amount of the claim, the time spent on the claim and the type of claim. See the Revenue Base Protection section in IRM 4.4.12.5.34. (P3-L14/SSIVL)

(184) RR 99-40 Indicator - Indicates whether or not Revenue Ruling 99-40 applies to a return on AIMS for computing restricted interest on a credit elect. (P2-L16)

(185) SC-Transferred From - See Transfer Terminal Code. (P1-L10)

(186) Schedule C/F Indicator (C-F-IND) - For records opened on AIMS if there is a Schedule C or F filed with the original return, Master File will set this indicator on the AIMS opening record. Once this indicator is set at Master File it does not change. (P2-L6/A-CIS/SSIVL)

(187) Secondary Business Code (SBC) - See AIMS Assignee Code. (P1-L10/SSIVL)

(188) Secondary SSN - Spouses SSN on IRA penalty assessment. Nine-digit field. Valid for CC AMCLS (I, U, - #01 and CC AMAXU (A, E, - #01). (P1-L8 /SSIVL)

(189) Skeletal Accounts (F1 Records) - AIMS creates a skeletal record when IDRS CC AM424 is input, showing the requisition and limited taxpayer information. Once the request goes to Master File and is matched, Master File sends an opening record to AIMS and the account becomes fully established. TC 420 is also posted at Master File, once fully established. The EGC, source code, XREF DLN/AIMS, CIC Indicator and activity code can be updated on a skeletal account using IDRS CC AMAXU. All elements, except the statute date, can be updated using IDRS CC AMSTU. A listing of accounts that remain as skeletal records in excess of a specific number of days is generated quarterly.

(190) Sort Codes - A two character field used to sort output of Form 5546. See Exhibit 4.4.1-3. (L15-E46)

(191) Sort Keys - A three character field used to sort Form 5546 and labels. See Exhibit 4.4.1-4. (L15-E45)

(192) Source Code - A two digit code used to indicate the source of the examination. Form 5348 (IDRS CC AMSTU) or Form 5349 (IDRS CC AMAXU) can be used to request a change to a source code but - the source code should rarely be changed - See IRM 4.4.34. (L14-E40/P1-L4/A-CIS/SSIVL)

(193) Special Handling Message Codes 042-048 - Used as input for IDRS CC AM424 to generate processing instructions on Form 5546. Input in the push code field. These codes are used in the campus in the association of requests for multi-year case files before delivery to examiners and also to indicate that the attached return requires special handling. These codes are specified by the Chief, Campus Classification. (L10-E30)

(194) Special Messages - Special messages are generated on Form 5546 as a result of certain conditions, see Exhibit 4.4.1-5. These messages are computer generated on the Form 5546 to assist the Files personnel in the Campuses with the routing of the returns. (L22-E67)

(195) Spousal Change Indicator - Set when there has been a change in spouses to ensure both taxpayers on a joint return receive all notices, correspondence, etc. (P1-L9/SSIVL)

(196) Spouses-SSN - Present if a joint return was filed. Also known as secondary spouse SSN. (P1-L8/SSIVL)

(197) Start Date - See Exam Start Date.

(198) Status Codes (CURRENT-STATUS-CD/DATE) - Two digit code used to identify the location of a return. See Document 6036 or Document 6209, Chapter 12 - Examination, for a list and explanation of status codes. (L19-E59/P1-L12/A-CIS/SSIVL)

(199) Status Code History (AIMS STATUS-CD HISTORY) - A list of the historic status codes and dates occurring on the AIMS record. (P7-L6-22/SSIVL)

(200) Statute Consent Code - See Consent Code.

(201) Statute Date - See Assessment Statute Expiration Date.

(202) Statute Extraction Indicator (STATUTE-XTRCTN-IND) - 1 means that the record has been extracted to a statute listing. This indicator causes the R to be displayed on subsequent statute listings if the case still meets the criteria. Each time the statute or EGC is updated, the indicator gets reset to a 0. This is done so a case that appeared on a prior statute list but with a different ASED or in a different group does not get designated as a record that was on the previous statute report. (P1-L9/A-CIS/SSIVL)

(203) Survey Reason Code (SURVEY-REASON-CD) - Used to identify why a return was surveyed. The Survey Reason Code (SRC) is required on LB&I returns closed with DC 31 or 32. One of the following values must be entered on the closing form to the right of the disposal code. Values are:

(204) Suspense Code (SUSP-CD) - A one digit computer generated code used to identify returns in a status code 14, 3X or 44 which are categorized as suspense statuses. Suspense Code 1 is generated when cases are established (IDRS CC AM424/AMNON) on AIMS in a suspense status code. Suspense Code 2 is generated when a case is updated (IDRS CC AMSTU/AMSOC DC 30) to a suspense status code. Once set a suspense code cannot be removed. (P1-L7/A-CIS/SSIVL)

(205) Tax Period - The period of time for which a return is filed. A six digit code is used to indicate the end of the tax period for a given return. (The first four digits represent the year and the second two digits represent the month). For example, a tax period that ends March 30, 2015, would be shown as 201503. For the establishment of Estate tax returns, the tax period is 000000. (L2-E3/P-ALL-L1/A-CIS/SSIVL)

(206) Taxpayer Identification Number (TIN) - A more general name for the nine digit number used to identify a taxpayer. The TIN can be either an EIN or SSN. See IRM 4.4.12.5.5.1. (L2-E1/P-ALL-L1/SSIVL)

(207) TC 29X Indicator - IMF only. IMF will set the TC 29X Indicator and will send this indicator to AIMS on opening and update records if there is a TC 29X posted at Master File that would cause the TC 300 with a TC 764 to unpost with UPC 180 2. AMCLS will block the closure if a CREF 764 is input and the indicator is set unless a Priority Code (Item 09 on Form 5344 ) of 1 or 8 is input. An error message: TC-29X-IND PRESENT, CLOSURE BLOCKED TO PREVENT UPC 180 2 will be displayed on the IDRS screen. 29X will be displayed on AMDIS within the MF-TC field. (P1-L7/SSIVL)

(208) TC 300 Indicator (TC-300-IND) - Indicates that an audit assessment has been successfully input through IDRS CC AMCLS. (P1-L9/SSIVL)

(209) TC 424 Code - Identifies whether a case was opened on AIMS using IDRS CC AM424. (P1-L17/A-CIS/SSIVL)

(210) TC 424 Push Code - See Push Code

(211) TC 424 Record - See Skeletal Record(P1-L14)

(212) TC 480 Indicator - A TC 480 indicates the taxpayer has filed an Offer-in-Compromise (OIC). When an OIC is filed, Master File blanks out the ASED date (IMFOLT, TXMODA, etc.) until the OIC is resolved. See Master File Transaction Code. (P1-L7/A-CIS/SSIVL)

(213) TC 640 Indicator - See Master File Transaction Codes. (P1-L7/SSIVL)

(214) TC 910-914 Indicator - See Master File Transaction Codes. (P1-L7/SSIVL)

(215) TC 916-918 Indicator - See Master File Transaction Codes. (P1-L7/SSIVL)

(216) TC 97X Indicator - See Master File Transaction Codes. (P1-L7/SSIVL)

(217) TC 971 Action Codes - A list of all TC 971 Action Codes can be found in Document 6209, Section 8C.

(218) TDC-CD - TDC-CD indicates the communications level of an examination case for the Taxpayer Digital Communications initiative. SB/SE is piloting TDC to replace paper and phone exams with web-based examinations using secure online communications. Valid for CC AMAXU (A, E, O - #430) (P2-L5/A-CIS/SSIVL)

(219) Technique Code - See Examination Technique Code.

(220) Technical Services (TS) Code - A three digit code required to be input when a case is updated to Status Code 21. The TS Code identifies which Technical Services Office (including TEFRA) has control of the case. (P2-L4/A-CIS/SSIVL)

(221) TEFRA Code/Indicator (TEFRA-CD) - A one-digit code used to identify whether a return with MFT 06/35 is TEFRA related or not. This code is only valid for 201811 and prior. The code is required when updating out of status code 12 and the EGC is 1XXX or 2XXX. (P2-L5A-CIS/SSIVL)

(222) TIN Change Record (F4) - Created when a database is transferred to a different TIN. Remains on the database for 60 days and cannot be deleted. (Summary Screen)

(223) TIN-Type - See File Source.

(224) Total Positive Income -Total Positive Income (TPI) is a complicated calculation based on fields found on an individual tax return and is used to create the Activity Codes on AIMS. (P2-L7/A-CIS/SSIVL)

(225) Tracking Code (TRACK-CD) - A four digit code used to identify specific categories of returns. The tracking code cannot be corrected on a record with a status code greater than 79, if the case was closed in a prior fiscal year and the current date is after the end of the extended fiscal year. (L7-E23/P1-L14/A-CIS/SSIVL)

(226) Transfer Date - See AMSOC Transfer Date.

(227) Transfer Terminal Code (TTC) - Set when IDRS CC AMSOC, DC 30 is input. The AMDISA displays the prior PBC after the word From. (P1-L10/A-CIS/SSIVL)

(228) Unagreed Amount (UNAGREED-AMT) - The unagreed amount is the amount of tax adjusted by credits that is being appealed/petitioned. DO NOT include interest or penalties in the unagreed amount. This is a dollars only field - do not include cents in the amount entered in Item 18 on Form 5344. See IRM 4.4.12.5.30. (P3-L6/A-CIS)

(229) Update Code (UPDT-CD) - This code reflects the last program or command code that modified the AIMS record. This code is moved to the Prior Update Code field when another update takes place. (P1-L16)

(230) Verified Assessment Code (VER-ASSMT-CD) - Used to indicate whether the case has been reported on the Unverified Assessment List (UAL) in a prior month. Part of TIF 80. (P1-L15)

(231) X-REF DLN - See Cross Reference DLN.

(232) X-REF TIN - See Cross Reference TIN.

(233) Whipsaw Indicator (WHIPSAW-IND) - An alpha indicator (K = key case, R = related case) input from Item 401 on Form 5344 which identifies records in which multiple taxpayers are assessed for the same liability. When the K is present, the return and the Exam results are included in the AIMS tables. When the R is present, the return is counted on the AIMS tables, but the Exam results are not. Table 16 is a listing of all cases that have a whipsaw indicator present. (P3-L9/A-CIS/SSIVL)

(1) The codes are determined by Master File using blocking series, asset values, etc.

(2) Special Processing Codes are caused by Audit Codes being entered by Code and Edit personnel on the returns when they are filed.

(3) When a DIF order is input, the computer identifies the returns being requested using the following codes:

(1) Entering Push code 042-048, when establishing the AIMS database, will create a Special Handling Message 042-048 to appear on the Form 5546.