Part 2. Information Technology

Chapter 2. Partnership Control System

Section 9. PCS Command Code TSUMY

2.2.9 PCS Command Code TSUMY

Manual Transmittal

October 20, 2022

Purpose

(1) This transmits revised IRM 2.2.9, Partnership Control System, PCS Command Code TSUMY.

Material Changes

(1) Program Scope and Objectives revised to add more detail.

(2) Background, Authority, Responsibilities, Program Management and Review, and Program Controls added.

(3) Related Resources updated to add reference to IRM 10.8.1.

Effect on Other Documents

IRM 2.2.9, dated December 04, 2019, is superseded.

Audience

This document provides instructions for the general use of the Partnership Control Systems display terminals in the SB/SE, Large Business and Industry (LBI), and Appeals Operating Divisions in the Campuses and Area/Industry Offices.

Effective Date

(01-01-2023)

Nancy Sieger
Chief Information Officer

2.2.9.1 (10-20-2022)

Program Scope and Objectives

  1. The Partnership Control System (PCS) is used to create, monitor and update information related to Partnership and Investor examinations.

  2. Purpose: This IRM provides instructions on how to use IDRS command code TSUMY.

  3. Audience: Campus Revenue Agents (RAs), Tax Compliance Officers (TCOs), Tax Examiners (TEs) and Clerks working pass-through entities and/or their investors linked on the PCS.

  4. Policy Owner: Chief Information Officer

  5. Program Owner: Information Technology/Application Development

  6. Primary Stakeholders: SB/SE, Large Business and Industry (LBI), and Appeals

  7. Program Goals: PCS is a database used to create an electronic linkage between pass-through entities and their underlying partners. Linking in some instances is mandatory. Linkage allows for the proper control of statutes and ensures all relevant partners are processed.

2.2.9.1.1 (01-01-2023)

Background

  1. PCS was created to monitor and control pass-through entity investors. Pass-through entities can have many partners and many levels of tiering. Tiering occurs when an investor in a pass-through entity is also a pass-through entity. This complexity can make it difficult to keep track of statutes and monitor all the investors.

2.2.9.1.2 (01-01-2023)

Authority

  1. PCS control is a policy that was established in response to the partnership provisions of the Tax Equity and Fiscal Responsibility Act (TEFRA) of 1982. It has been expanded to cover other pass-through entities that fall outside of TEFRA.

2.2.9.1.3 (01-01-2023)

Responsibilities

  1. The Director, SB/SE, Headquarters, Examination Field and Campus Policy is responsible for:

    • Coordinating and Implementing PCS enhancements; and

    • Coordinating resolutions for PCS Systemic problems

  2. The SB/SE Program Manager, Examination Field and Campus Policy, Campus Exam & Field Support is responsible for:

    • Ensuring that PCS procedural changes and computer program changes are implemented and coordinated with area office and campus examination personnel; and

    • Monitoring and evaluating area office and campus examination PCS quality control procedures

  3. The campus PCS Coordinator is responsible for:

    • Identifying and resolving technical problems; and

    • Identifying and coordinating the resolution of PCS systemic problems

2.2.9.1.4 (01-01-2023)

Program Management and Review

  1. Program Reports: PCS generates a variety of reports used to monitor the inventory and related statutes. The data source for the reports is the Partnership Information Control File located in Martinsburg, WV.

  2. Program Effectiveness: PCS is used to help identify the effectiveness of the Campus Pass-Through Function program. PCS shows the number of investors linked within a pass-through structure. Failing to link partner returns timely can result in barred statutes or the need to follow burdensome procedures such as manual assessments or untimely notice procedures.

2.2.9.1.5 (01-01-2023)

Program Controls

  1. IRS will implement access control measures that will provide protection from unauthorized alteration, loss, unavailability, or disclosure of information.

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

2.2.9.1.6 (01-01-2020)

Terms/Definitions/Acronyms

  1. List of terms and definitions used throughout this IRM section.

    PICF Partnership Information Control File
    TIN Taxpayer Identification Number
    FS File Source
    MFT Code Masterfile Tax Code
    PBC Primary Business Code
    IDRS Integrated Data Retrieval System

2.2.9.1.7 (01-01-2023)

Related Resources

  1. IRM 4.29, Partnership Control System (PCS)

  2. IRM 4,31, Pass-Through Entity Handbook

  3. Form 8623, Partnership Control System Summary

  4. IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance

2.2.9.2 (01-01-2015)

PICF One Line Summary Display (Command Code TSUMY)

  1. This process accesses the PICF , to extract the elements of data required to complete the one line summary output screen display, for the line 1 Partnership/Partner record and each of its linked partner/partnership accounts.

  2. There must be a Partnership or Partner record on the PICF for the Line 1 entry, (TIN, FS, MFT, and Tax Period) in order for the request to be processed.

  3. Multiple screen displays (more than 19 related summary accounts on the first page, more than 21 related summary accounts on any subsequent pages) will require a next screen request to be initiated by operator action.

  4. Because of time restraints, if a PBC is input on line 1, the program will search the PBC of the first 40 records linked to the line 1 entity and display a one line summary of the records found. If there are less than 19 records on the first page (21 on subsequent pages) found with the same PBC, the program will display whatever records were found even though it is less than a full screen and display a message on line 24 to retransmit the screen in order to continue the search of the remaining linkages. Exhibit 2.2.9-1

  5. When errors are detected one of the following error messages will be displayed on line 24. If all items are successfully processed, the message "REQUEST COMPLETED" will be displayed on line 24 of the last screen.

  6. During periods of heavy demand on IDRS, TSUMY may "TIME-OUT" during an execution for LARGE CASES. It is recommended to do one line summaries on large cases during periods of low demand on IDRS.

    Message Condition
    CC-DEFINER NOT VALID WITH TSUMY CC-definer is not "P" , "I" , "T" or blank.
    I/O ERROR (PICF, FIND, XXXX) Computer error, try again. XXXX = I/O Error Number.
       
    INVALID PBC PBC input not valid.
    INVALID MFT Not numeric, or not valid for PICF.
    INVALID TAX PERIOD Not YYYYMM format or not valid.
    INVALID TIN TIN does not have a valid configuration and File Source Indicator.
    INVALID TYPE RECORD Type-Rec is not "I" or "P" .
    MFT/TAX PERIOD INCONSISTENT Self explanatory.
    NO LINKS FOR PBC SPECIFIED - REQUEST CMPLTD The line-1 entity is not linked to any record with a PBC that matches the input PBC.
    NO PS/PN REC ON PICF-REQUEST COMPLETED The Line-1 entity is not on the PICF as a Partnership or Partner record.
    PN REC HAS NO LINKS-REQUEST COMPLETED The Line-1 Partner record has no linkages on the PICF.
    PN REC NOT ON PICF-REQUEST COMPLETED The Line-1 Partner record is not on the PICF.
    PN TIN CHANGED TO nnnnnnnnnnnn PICF account is Change-TIN case. Displays new edited TIN. Re-input using new TIN.
    PS REC HAS NO LINKS-REQUEST COMPLETED The Line-1 Partnership record is not linked to any Partner.
    PS REC NOT ON PICF-REQUEST COMPLETED The Line-1 Partnership record is not on the PICF.
    PS TIN CHANGED TO nnnnnnnnnnnn PICF account is Changed-TIN case. Displays new edited TIN. Re-input using new TIN.
    RETRANSMIT FOR MORE LINKAGES There are more linkages to be displayed. Retransmit screen by entering entry code.
    SYSTEM ERROR ON ACCESS System error, try input again.
    TIN/FILE-SOURCE-CD INCONSISTENT Self explanatory.
    TIN/FS/MFT INCONSISTENT Self explanatory.
Exhibit 2.2.9-1

Command Code TSUMY — Input Screen Format

TSUMY Input Screen Format

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Record Element Descriptions

Element Line Position Description
1 1 1–5 CC "TSUMY"
2 1 6 Modifier used to indicate the Type Record, may be P, I, T or blank. If blank, TSUMY will first search for a Partnership record and its linkages, if no Partnership record is found, then TSUMY will search for an Investor record and its linkages.
3 1 7–18 Edited TIN/FS
4 1 20–21 MFT-CD (Format NN)
5 1 23–28 TAX-PRD (Format YYYYMM)
6 1 30–32 PBC of linked records to be displayed (format NNN or blanks)

TSUMYP Input Screen Example

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Record Element Description

Element Line Position Description
1 1 1–5 CC "TSUMY"
2 1 6 Modifier P
3 1 7–18 Partnership edited EIN "28–1234567"
4 1 20–21 Partnership MFT-CD "06"
5 1 23–28 Partnership TAX-PRD "200012"
6 1 30–32 PBC "204" (Only Investor records with PBC 204 will be displayed)

This is an example of an input screen that will display all investors (Partner records) with a PBC of 204 that are linked to the line 1 entity, which is a partnership since Element 2 is a "P" . If the input screen was for an Investor record, Element 2 would be an "I" . If Element 2 is blank, TSUMY will search for the Partnership record and its linkages first, if Partnership record is found, then it will search for an Investor record and its linkages.

If the PBC, element 6, is not specified on the input screen, all Investors linked to this Partnership will be displayed (regardless of the PBC).

Exhibit 2.2.9-2

Command Code TSUMYP — Output Screen Formats

TSUMYP Output Screen Format — First Page

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Record Element Description

Element Line Position Description
1–6     SAME AS INPUT SCREEN
7 1 64–66 Current page number
8 3 1–12 Key Case Edited TIN/FS
9 3 14–19 Key Case TAX-PRD
10 3 21–22 Key Case AIMS-STATUS-CD
11 3 24–26 Key Case PBC
12 3 27–31 Key Case SBC or Appeals Office Code
13 3 32–35 Key Case EMPLOYEE-GROUP-CD
14 3 37–44 Key Case STATUTE-OF-LIMITATIONS-DT
15 3 45 Key Case Restricted Statute Extension Indicator
16 3 46 Key Case TEFRA-CD
17 3 47 Key Case FLOWTHRU-CD
18 3 49–52 Key Case SPECIAL-PROJ-CD
19 3 54–59 Key Case PROMOTER-NUM
20 3 61–65 Key Case NUM-OF-LINKS
21 3 67–70 Key Case NAME-CTRL
22 3 72–79 Key Case 60–DAY-DT
23 3 80 Key Case PENALTY-CD
24 5–23 1–12 Investor Edited TIN/FS
25 5–23 14–15 Investor MFT-CD
26 5–23 17–22 Investor TAX-PRD
27 5–23 24–25 Investor AIMS-STATUS-CD
28 5–23 27–29 Investor PBC
29 5–23 30–34 Investor SBC or Appeals Office Code
30 5–23 35–38 Investor EMPLOYEE-GROUP-CD
31 5–23 40–47 Investor STATUTE-OF-LIMITATIONS-DT
32 5-23 48 Investor Restricted Statute Extension Indicator
33 5–23 49 Investor TEFRA-CD
34 5–23 50 Investor FLOWTHRU-CD
35 5–23 52–55 Investor SPECIAL-PROJ-CD
36 5–23 57–64 Investor 1-YR-STAT-DT
37 5–23 65 Investor PENALTY-IND
38 5–23 67–70 Investor NUM-OF-LINKS
39 5–23 72–80 Investor AIMS-NAME
40 24 3–12 IRS Employee Number
41 24 20–26 Julian Date (Format YYYYDDD)
42 24 29–73 Line-24 message

TSUMYP Output Screen Format — subsequent pages

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Record Element Description

Element Line Position Description
1–6     SAME AS INPUT SCREEN
7 1 64–66 Current page number
8 1 71–73 Total number of screen pages (Displays on last page only)
24 5–23 1–12 Investor Edited TIN/FS
25 5–23 14–15 Investor MFT-CD
26 5–23 17–22 Investor TAX-PRD
27 5–23 24–25 Investor AIMS-STATUS-CD
28 5–23 27–29 Investor PBC
29 5–23 30–34 Investor SBC or Appeals Office Code
30 5–23 35–38 Investor EMPLOYEE-GROUP-CD
31 5–23 40–47 Investor STATUTE-OF-LIMITATIONS-DT
32 5-23 48 Investor Restricted Statute Extension Indicator
33 5–23 49 Investor TEFRA-CD
34 5–23 50 Investor FLOWTHRU-CD
35 5–23 52–55 Investor SPECIAL-PROJ-CD
36 5–23 57–64 Investor 1-YR-STAT-DT
37 5–23 65 Investor PENALTY-IND
38 5–23 67–70 Investor NUM-OF-LINKS
39 5–23 72–80 Investor AIMS-NAME
40 24 3–12 IRS Employee Number
41 24 20–26 Julian Date (Format YYYYDDD)
42 24 29–73 Line-24 Message
Exhibit 2.2.9-3

TSUMYP — Output Screen Examples

TSUMYP Output Screen — Example 1 (first page).

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This is an example of an output screen for the display of all Partner (Investor) records linked to the line 1 entity, (a partnership). This request is for all the linkages since the PBC is blank. There are more than 19 Partners linked to this Partnership since line 23 is filled. In order to continue displaying the Partners linked to this Partnership, a request for a next screen will have to be initiated by the operator by entering the entry code on line 24, and retransmitting the screen. The employee number and the date appear on Line 24.

The Partner displayed on line 5 is bankrupt, but the Report Package Indicator is still blank, resulting in the literal "*BKRPT RPI = *" in the Name column. The Partner on line 23 is also bankrupt but the Report Package Indicator must be "B" because the literal in the Name column is "-BKRPT-" .

TSUMYP Output Screen — Example 2 (first of multiple pages)

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This example shows an output screen for the display of Partner (Investor) records linked to the line 1 entry, which is a partnership. This request is for all of the linkages in PBC 295 since the input PBC was 295. The message on line 24,"RETRANSMIT FOR MORE LINKAGES" indicates there are more screens to display. Retransmit for more screens.

Note:

When a PBC is specified, any of the output screens MAY be blank, with only the message "RETRANSMIT FOR MORE LINKAGES" , or "REQUEST COMPLETED" if the re-entry determines that there are no more linkages in the PBC specified.

TSUMYP Output Screen with PBC — Example 3

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In this example, TSUMY showed after reviewing 40 linkages that none of those records were in PBC 295. In order to continue searching the rest of the records for PBC 295, retransmit the screen. If ALL of the investor records linked to the line 1 entity has been searched and no records were found in PBC 295 during the last search, the message "REQUEST COMPLETED" will be generated on line 24 indicating that all the records have been searched.

TSUMYP Output Screen Example — subsequent pages

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This is an example of an output screen for the display of all Partner (Investor) records linked to the line 1 entity (a Partnership). This request is only for investors in PBC 295. There were less than 21 remaining investors in PBC 295 so the message on Line 24 shows REQUEST COMPLETED.

Exhibit 2.2.9-4

Command Code TSUMYI — Output Screen Formats

TSUMYI Output Screen Format — First Page.

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Record Element Descriptions

Element Line Position Description
1–6     SAME AS INPUT SCREEN
7 1 64–66 Current page number
8 3 1–12 Investor Edited TIN/FS
9 3 14–15 Investor MFT
10 3 17–22 Investor TAX-PRD
11 3 24–27 Investor NAME-CTRL
12 3 29–30 Investor AIMS-STATUS-CD
13 3 32–34 Investor PBC
14 3 35–39 Investor SBC or Appeals Office Code
15 3 40–43 Investor EMPLOYEE-GROUP-CD
16 3 45–52 Investor STATUTE-OF-LIMITATIONS-DT
17 3 53 Investor Restricted Statute Extension Indicator
18 3 54 Investor SUM-CLOSED-IND
19 3 55 Investor FLOWTHRU-CD
20 3 57–60 Investor SPECIAL-PROJ-CD
21 3 72–76 Investor NUM-OF-LINKS
22 5–23 1–12 Key Case Edited TIN/FS
23 5–23 14–15 Key Case MFT-CD
24 5–23 17–22 Key Case TAX–PRD
25 5–23 24–27 Key Case NAME-CTRL
26 5–23 29-30 Key Case AIMS-STATUS-CD
27 5–23 32–34 Key Case PBC
28 5–23 35–39 Key Case SBC or Appeals Office Code
29 5–23 40–43 Key Case EMPLOYEE-GROUP-CD
30 5–23 45–52 Key Case STATUTE-OF-LIMITATIONS-DT
31 5-23 53 Key Case Restricted Statute Extension Indicator
32 5–23 54 Key Case TEFRA-CD
33 5–23 55 Key Case FLOWTHRU-CD
34 5–23 57–60 Key Case SPECIAL-PROJ-CD
35 5–23 62–69 Key Case 1-YR-STAT-DT
36 5–23 70 Linkage PN-PENALTY-CD
37 5–23 72–76 Key Case NUM-OF-LINKS
38 5–23 78 Key Case PENALTY-CD
39 5–23 80 Key Case REPORT-PACKAGE-INDICATOR
40 24 3–12 IRS Employee Number
41 24 20–26 Julian Date (Format YYYYDDD)
42 24 29–73 Line-24 message
43 1 38–45 PN-BNKRPTCY-IND

TSUMYI Output Screen Format — subsequent pages.

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Record Element Descriptions

Element Line Position Description
1–6     SAME AS INPUT SCREEN
7 1 64–66 Current page number
8 1 71–73 Total number of screen pages (Displays on last page only)
22 3–23 1–12 Key Case Edited TIN/FS
23 3–23 14–15 Key Case MFT-CD
24 3–23 17–22 Key Case TAX–PRD
25 3–23 24–27 Key Case NAME-CTRL
26 3–23 29-30 Key Case AIMS-STATUS-CD
27 3–23 32–34 Key Case PBC
28 3–23 35–39 Key Case SBC or Appeals Office Code
29 3–23 40–43 Key Case EMPLOYEE-GROUP-CD
30 3–23 45–52 Key Case STATUTE-OF-LIMITATIONS-DT
31 3-23 53 Key Case Restricted Statute Extension Indicator
32 3–23 54 Key Case TEFRA-CD
33 3–23 55 Key Case FLOWTHRU-CD
34 3–23 57–60 Key Case SPECIAL-PROJ-CD
35 3–23 62–69 Key Case 1-YR-STAT-DT
36 3–23 70 Linkage PN-PENALTY-IND
37 3–23 72–76 Key Case NUM-OF-LINKS
38 3–23 78 Key Case PENALTY-CD
39 3–23 80 Key Case REPORT-PACKAGE-INDICATOR
40 24 3–12 IRS Employee Number
41 24 20–26 Julian Date (Format YYYYDDD)
42 24 29–73 Line-24 message
43 1 38–45 PN-BNKRPTCY-IND
Exhibit 2.2.9-5

Command Code TSUMYI — Output Screen Examples

TSUMYI Output Screen Example — first page.

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This is an example of an output screen for the display of all Partnership records linked to the line 1 entity (an investor). This request is for all of the linkages regardless of the PBC since the input of PBC is blank. There was less than 19 partnerships linked to the investor in this example so the message on Line 24 shows REQUEST COMPLETED.

The Investor is in bankrupt status as indicated by the "BANKRUPT" literal displayed on line 1. A penalty is involved with the key case on line 6 as indicated by the "P" immediately after the 1YR-DT.

The SUM-CLOSED-IND of 0 on line 3 (after the statute) indicates that there are still open linkages for this investor.

TSUMYI Output Screen Example — subsequent pages

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This is an example of an output screen for the display of all Partnership records linked to line 1 entity (an investor). This request is for all of the linkages regardless of the PBC since the input of PBC is blank. There were fewer than 21 partnerships remaining linked to the investor in this example so the message on Line 24 shows REQUEST COMPLETED.