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IRS Audits

Chapter 4. AIMS Processing

Section 23. Openings (Cont. 1)

4.4.23  Openings (Cont. 1)

4.4.23.6 
Preparation of Forms

4.4.23.6.14 
Employee Group Code

4.4.23.6.14.1  (02-08-1999)
Area/Industry Office

  1. Employee Group Codes 1000 and 2000 are valid only for:

    1. Examination Operation's requisitions for area/industry offices

    2. Area/Industry Offices if Source Code = 60 , EGC Codes 1998 and 2998 will be used by the PSP Support Manager when requisitioning returns.

     

4.4.23.6.14.2  (02-08-1999)
Campus

  1. EGC 5XXX is only valid with campus primary business codes (PBC 19X and 29X).

4.4.23.6.15  (02-08-1999)
Project Code

  1. Enter project code if applicable.

4.4.23.6.15.1  (05-01-2003)
Validity Checks

  1. If the tax period is greater than 199012 the following project codes are invalid: 101–104, 106, 107, 109, 110, 113, 114, 116, 118, 121, 122, 205, 209, 210, 225, or 401.

4.4.23.6.16  (02-08-1999)
Push Code/Special Handling Message

  1. Enter push code if applicable. If a push code is not applicable, a special handling message code can be entered causing a special message to be printed on the Form 5546.

4.4.23.6.17  (02-08-1999)
Related Return Information

  1. Enter the name of the taxpayer of the related return with which the requested return will be associated and a brief reason why the return is being pulled for examination.

4.4.23.6.18  (02-08-1999)
Requester Name

  1. Enter requester name, date, and organization routing symbols.

4.4.23.6.19  (02-08-1999)
Return Condition Indicator— NMF Only

  1. Follow the chart below to determine the correct return condition indicator.

    If: Then enter:
    MFT and tax period are consistent blank
    True NMF. NMF=12, 23–26, 38, 49,
    56, 72, 76, 79, 81–88, 96, or 98    		 blank
    NMF=50, 53, 54, 94–97 and file
    source is a D    		 blank
    Controlled on NMF as part of a
    joint investigation    		 "1"
    Not filed or required to be filed "2"
    Requesting a F5546 & labels for a
    one-time filer    		 "2"
    Adjustment is controlled when the
    return was for collected excise tax
    imposed on individuals and the
    adjustment must be processed NMF    		 "2"
    All others "2"

     

4.4.23.6.20  (05-01-2003)
Return Request Indicator

  1. Follow the chart below to determine the correct return request indicator.

    If you are requesting: Then circle: Then input:
    F5546, labels and return Yes blank
    F5546 & labels requested; no return Yes "1"
    No F5546, no labels, no return Yes "3"

     

4.4.23.6.21  (05-01-2003)
Secondary Business Code

  1. Enter the 5 digit secondary business code. Not valid with a campus PBC of X9X, or an EGC of 5XXX with the exception of PBC 296, 85500 will be valid effective January 1, 2004.

4.4.23.6.22  (02-08-1999)
Source Code

  1. Enter the two-digit source code. If Source Code is 45, a copy of the requisition form must be attached to the return when it is received as a permanent record of the request.

4.4.23.6.22.1  (02-08-1999)
Validity Checks

  1. The chart below lists the validity checks based on the source code used.

    If the source code is: Then:
    12 or 44 a Push Code is required
    30 an Amount Claimed is required
    31 an Amount Claimed cannot be input

     

4.4.23.6.23  (02-08-1999)
Statute Date

  1. Form 5345 contains 6 spaces for the statute date since it is used to input openings on ERCS. Only the middle two digits, if they are alpha codes, are sent to AIMS during the opening process.

4.4.23.6.23.1  (02-08-1999)
Alpha Statute Code— MF Only

  1. Alpha statute code may be entered. The two-digit alpha code will overlay the DD (day) portion of the statute date that comes from Master File. For example, if FF (Reference Return) is entered and the statute date from Master File is 04152005, the statute date will appear as 04FF2005 on AIMS when the return is fully established on AIMS. The Master File ASED overrides the alpha code "EE" .

    Caution:

    Since the alpha codes will overlay a Master File statute date, caution should be exercised in using item 10. When the return is received or becomes fully established, the examiner must re-evaluate the statute date and correct it if needed. This could occur when a return that is requested was late-filed or had a valid statute extension, therefore, an alpha statute code might not be appropriate.

     

4.4.23.6.23.2  (02-08-1999)
Statute Date NMF Only

  1. Enter in month, day, year format (MMDDYYYY). If NMF and statute date has been extended, enter extended to date.

4.4.23.6.24  (02-08-1999)
Taxpayer’s Address

  1. If a label including taxpayer’s address is not attached, enter street, city, alpha state code and zip code.

4.4.23.6.25  (02-08-1999)
Taxpayer’s Primary Business Code Form 6149 Only

  1. Enter taxpayer’s primary business code office.

4.4.23.6.26  (02-08-1999)
Taxpayer’s Information

  1. Attach audit label if available, but be certain that if the label contains an incorrect tax period or MFT, it is deleted. If label is not available, complete Items 12A, 12B and 12C.

4.4.23.6.27  (02-08-1999)
TIN

  1. Enter either an EIN or SSN. The first digit of the number must be entered in the left most position. Dashes must be entered.

4.4.23.6.27.1  (02-08-1999)
Form 706

  1. Use the SSN of the decedents followed by the letter "V" (NNN–NN–NNNNV).

4.4.23.6.27.2  (02-08-1999)
Form 706A

  1. For Form 706A use the SSN of heir.

4.4.23.6.27.3  (02.08-99)
Multiple Forms 706A

  1. The heir’s SSN can have only one Form 706A account established on AIMS at a time. Additional accounts must be controlled using temporary TIN’s.

4.4.23.6.27.4  (02-08-1999)
Form 709

  1. For Form 709 use the SSN of the donor.

4.4.23.6.27.5  (02-08-1999)
NMF

  1. The TIN must be followed by the letter " N" for non-master file.

4.4.23.6.28  (05-01-2003)
Tax Period

  1. Enter tax period (YYYYMM) requested. For example, if the 2001 return is requested enter 200107.

4.4.23.6.28.1  (02-08-1999)
Form 706

  1. For MF requests, the entry will be six zeroes.

  2. For NMF requests, enter date of death in tax period format. For example, if date of death is July 15, 2002, enter 200207. The tax period an AMDIS will be displayed as all zeros and dates of death will be displayed as 07-01-2002.

4.4.23.6.28.2  (02-08-1999)
Form 11, 11C, 730, 2290 and 4638

  1. Enter the beginning of the tax period.

4.4.23.6.29  (02-08-1999)
Terminal Reject

  1. If the return being requested is already open on AIMS within your campus, the terminal operator will either attach a print of the terminal display or put the information on the requisition form and return to requester.

4.4.23.6.30  (02-08-1999)
TC 424 Reject Register

  1. If the request appears on the TC424 Reject Register, enter the date of reject and the code or reason.

4.4.23.6.31  (02-08-1999)
Terminal Operator

  1. The terminal operator will sign, initial, or stamp identify and date the requisition form the day it was input. This information can be used in Examination groups to identify need to follow up on request.

  2. Return to originator after input.

4.4.23.7  (02-08-1999)
Form 5546 and Labels

  1. Form 5546 and labels are generated when the account becomes fully established on AIMS, if a blank or 1 is input based on the return requisition indicator field on Form 5345, 5347 or 5354.

4.4.23.7.1  (02-08-1999)
Record Retention Agreement Cases

  1. Once the data from Form 6149 is established on the AIMS file, the Examination Return Charge-Out, Form 5546, and AMDISA will state on it "Record Retention Agreement on File." This will alert examiners that a Computer Audit Specialist (CAS) must be called in if the return is examined.

4.4.23.7.2  (02-08-1999)
Push Codes 021 or 037

  1. Labels ARE NOT generated.

4.4.23.7.3  (02-08-1999)
Form 5546 is used by:

  1. Files in the Campus to pull the returns and route it to the requester.

4.4.23.7.3.1  (02-08-1999)
Form 706 and 709

  1. If a 706 or 709 is requested, the donor’s file, when present, is delivered with the requested return.

4.4.23.7.4  (02-08-1999)
Examination Labels

  1. 18 labels are generated:

    • 8 AIMS Change labels used on AIMS input forms

    • 5 Address labels with TIN (Do not disclose TIN on correspondence)

    • 4 file labels used for inventory control

    • 1 audit label

     

4.4.23.8