When a case is reopened, the Exam Results are deleted from the AIMS tables. If the case is reopened in a subsequent year, since the results cannot be deleted, the results will be netted when the case is reclosed.

When a case is returned from Appeals, (even if the case has been transferred to another Appeals Office), the data base will automatically revert back to the Exam office that closed the case to allow for the record to be deleted from the ORIGINAL closing office's AIMS tables. If the case is in an Appeals office that is serviced by another campus, the case will automatically start the transfer process to the closing office's campus the weekend after CC AMSTUB was input.

Do not change the Source Code when reopening a case unless the original closure was non-examined.

EGC 1XXX and 2XXX, the status code must be 12 or higher.

EGC 5XXX, the status code must be 09 or higher.

The reopening does not generate a return request.

You must request the actual return using CC ESTAB if the return is filed outside of your AIMS campus or CC AMSTU4 if the return is filed at your AIMS campus.

Charge-outs and labels are not generated when a return is reopened on AIMS. Use CC AMLAB if labels are needed.

The Reopening Indicator will be set when CC AMSTUR is input. It remains set after the case is reclosed.

The TC 300 Indicator is a "6" if a case has been reopened.

Secure an AMDISA before the AMSTUR is input and attach it to the inside case folder. This helps to ensure the correct amounts are reinput upon final closing.

Cycle time is computed from the original Exam Start Cycle until the final closing.

Verify that AIMS reflects the correct ASED before reopening the case. If incorrect, update AIMS before the case is reopened using CC AMSTU.

ERCS controls must be reopened manually.

Cases in Status Code 90 with a prior Status Code of 8X cannot be reopened. You must wait until the case ages off of AIMS which will occur after the third report extraction cycle after the case was closed by Appeals.

Generally, the AIMS data base DOES NOT need to be reopened or returned to Examination to make corrections. Cases in Status Code 8X or 90 can be corrected using CC AMAXUE. See Update/Correction Chapter.

Form 5568, Appeals Update is used by Appeals to request a Command Code AMSTUB be input which updates the status code to an Exam status code of 20 or below.

Form 5348, Examination Update is used by Examination to request a Command Code AMSTUR be input which reopens a case that has been closed into Status 90.

Immediate manager and PSP Support Manager, or AIMS Coordinator.

AIMS uses the Report Extraction Code (See IRM 4.4.1-1) to determine when a case can be reopened. If the code indicates that the record has been reversed on the AIMS tables (code is not equal to "1" , then a CC AMSTUR can be input if the current date is at least 21 days from the Status Code 90 date. You can either attempt to input your AMSTUR’s each month right after the AIMS cut off in which case you will get a reject message if the criteria has not been met, or you can pull AMDISA’s, see if the Report Extraction code is not equal to "1" . If it is a "1" you will have to wait 40 days from the Status Code 90 date, if it is NOT a 1, you can input the AMSTUR.

The TC 30X input for the prior closure must not be pending or unpostable.

Returns reopened in employee group code 1XXX or 2XXX must be reopened in a status code greater than 11. Returns reopened in employee group code 5XXX must be reopened in a status code greater than 08.

Non-examined closings do not require a waiting period prior to reopening.

Non-examined closings must be reclosed as examined.

If a case is reopened in the same fiscal year (this includes the extended fiscal year which ends after the November report extraction cycle) in which it was closed into either status code 8X or 90, the results of the closure are totally eliminated from the Closing Primary Business Code Office's accomplishment tables and the case is added back into the inventory tables.

The only information retained on AIMS from the original closure is the Examination Time, Cumulative Assessment Amount and Manual Assessment Amount.

If the case is reopened after the end of the extended fiscal year of the original closing, the AIMS information cannot be deleted from the AIMS tables since the tables have been finalized. To prevent Examination from receiving duplicate results, the prior AIMS information is stored on the history file which the computer uses to NET the figures when the reopened case is subsequently reclosed. This is why it is extremely important to enter the totals for both closings on the Form 5344.

If you reopened the case the same month as the original closure, you can immediately reclose the case.

If you reopened the case anytime after the original closure, you must wait until at least the next month before you can reclose the case. This is to allow the original closure to be removed from the Exam tables.

Form 5344 is used to reclose all records since all returns once reopened must be reclosed using Command Code AMCLSE. The Forms 5344 must be prepared using normal procedures as though the previous closing had not been done with the following exceptions:

The cumulative amounts of ALL Form 5344 entries, excluding Items 12, 15 and 35, must be reinput.