Part 2. Information Technology

Chapter 2. Partnership Control System

Section 4. PCS Command Code TSINQ

2.2.4 PCS Command Code TSINQ

Manual Transmittal

October 18, 2022

Purpose

(1) This transmits revised IRM 2.2.4, Partnership Control System, PCS Command Code TSINQ.

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IRM 2.2.4, dated December 04, 2019, is superseded.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

2.2.4.1 (10-18-2022)

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 TSINQ.

  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.

2.2.4.1.1 (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.

2.2.4.1.2 (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.

2.2.4.1.3 (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

2.2.4.1.4 (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.

2.2.4.1.5 (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.

2.2.4.1.6 (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 Code
    MFT Code Masterfile Tax Code
    NBAP Notice of Beginning of Administrative Proceedings
    FPAA Final Partnership Administrative Adjustment
    60DY TEFRA Partnership 60 Day Letter
    APL1 Letter 3394 - Transmittal Letter for Form 870-L(AD) and Form 870-LT(AD) for nondocketed TEFRA partnership cases
    APL2 Letter 3395 - Transmittal Letter for Form 870-P(AD) and Form 870-PT(AD) for nondocketed TEFRA partnership cases
    DOCK Letter 2606 - Transmittal Letter for Form 870-P(AD) and Form 870-PT(AD) for docketed TEFRA partnership cases, or Letter 2607 - Transmittal Letter for Form 870-L(AD) and Form 870-LT(AD) for docketed TEFRA partnership cases
    F872 Consent to Extend the Time to Assess Tax
    NTBP Non-TEFRA Notice of Beginning of Administrative Proceedings
    3904 Letter 3904 - TEFRA Administrative Adjustment Request (AAR) 60 Day Objection Letter
    886Z Form 886Z - TEFRA Partners’ Shares of Income
    DBA Doing Business As
    TMP Tax Matters Partner
    BOD Business Operating Division
    ERCS Examination Returns Control System
    AAC AIMS Assignee Code

2.2.4.1.7 (01-01-2023)

Related Resources

  1. IRM 4.29, Partnership Control System (PCS)

  2. IRM 4.31, Pass-Through Entity Handbook

  3. Form 8337, Partnership Control System Key Case/Investor Inquiry

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

2.2.4.2 (01-01-2015)

PICF Inquiry (Command Code TSINQ)

  1. This process accesses the various PICF records to extract the elements of data required to complete the inquiry output screen displays.

  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 any inquiry to be processed.

  3. When errors are detected one of the following error messages will be displayed. Where appropriate, the operator should correct the input screen element and re-enter. If all items are successfully processed, the message "REQUEST COMPLETED" is displayed on line 24.

    Message Condition
    CC-DEFINER NOT VALID WITH TSINQ CC-definer is not blank, I,P, or T.
    I/O ERROR (PICF, FIND, XXXX) Computer error, try again.
    INVALID INVESTOR MFT Not numeric, or not valid for PICF.
    INVALID INVESTOR TAX PERIOD Not YYYYMM format.
    INVALID INVESTOR TIN TIN does not have a valid configuration.
    INVALID INVESTOR TIN, F/S TIN does not have a valid configuration and/or File Source Indicator.
    INVALID KEY CASE MFT Not numeric, or not valid for PICF.
    INVALID KEY CASE TAX PERIOD Not YYYYMM format.
    INVALID KEY CASE TIN TIN does not have a valid configuration.
    INVALID KEY CASE TIN, F/S TIN does not have a valid configuration and/or File Source Indicator.
    INVESTOR FS/MFT INCONSISTENT Investor File Source is not consistent with the MFT.
    INVESTOR MFT/TAX PERIOD INCONSISTENT MFT and Tax Period are not consistent.
    INVESTOR RECORD NOT ON PICF Self explanatory.
    INVESTOR TIN/MFT INCONSISTENT Self explanatory.
    KEY CASE FS/MFT INCONSISTENT Key Case File Source is not consistent with the MFT.
    KEY CASE MFT/TAX PERIOD INCONSISTENT MFT and Tax Period are not consistent.
    KEY CASE NOT LINKED TO INVESTOR Indicates the input Partnership TIN/FS/MFT/Tax-Period is not linked to the input Partner indicated on line 1.
    KEY CASE RECORD NOT ON PICF Self explanatory.
    KEY CASE TIN/MFT INCONSISTENT Self explanatory.
    MFT 47 INVALID ON KEY CASE MFT 47 is not valid for PICF.
    PN TIN CHANGED TO nnnnnnnnnnnn PICF account is Changed-TIN case. Displays new edited TIN. Re-input using new TIN.
    PS TIN CHANGED TO nnnnnnnnnnnn PICF account is Changed-TIN case. Displays new edited TIN. Re-input using new TIN.
Exhibit 2.2.4-1

Command Code TSINQ with Command Code Definer "P" Input

TSINQP Input Screen Format.

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Record Element Description

Element Line Position Description
1 1 1–5 CC "TSINQ"
2 1 6 CC-Definer-"P"
3 1 7–18 Edited TIN/FS-Partnership (Item 2)
4 1 20–21 MFT-Format NN (Item 3)
5 1 23–28 TAX-PRD-Format YYYYMM (Item 4)

Note:

Item Numbers in parenthesis refer to those on Form 8337.

TSINQP INPUT Screen Example.

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Exhibit 2.2.4-2

Command Code TSINQ with Command Code Definer "P" Output

TSINQP Output Screen Format.

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Record Element Description

Element Line Position Description
1/2 1 1–6 CC TSINQ with CC Definer "P"
3 1 7–18 Partnership TIN/FS
4 1 20–21 Partnership MFT
5 1 23–28 Partnership Tax Period
6 1 71–80 Date of request (MM-DD-YYYY)
7 2 11–14 Partnership Name Control
8 2 25–36 Partnership AAC
9 5 35-37 Partnership CTF-CD
10 3 11–12 Partnership AIMS-STATUS-CD
11 3 14–37 Status Code Title (generated)
12 4 11–20 AIMS-STATUS-DT (MM-DD-YYYY)
13 4 35–37 Appeals Office Code
14 5 17–20 Database source ("PICF" )
15 7 13–22 Statute of Limitations Date (MM-DD-YYYY)
16 7 37 PICF Code
17 10 14–17 Special Project Code
18 10 35–37 AIMS Activity Code
19 11 11–12 Source Code
20 12 4–38 Source Code Title (generated)
21 14 14–15 Disposal Code
22 14 30–39 Disposal Date (MM-DD-YYYY)
23 16 4–38 AIMS Name 1st Line
24 17 4–38 AIMS Name 2nd Line
25 18 4–38 AIMS Street Address
26 19 4–38 AIMS City, State, & Zip Code
27 3 50–52 Partnership TEFRA-CD (Yes or No)
28 3 71–80 Partnership record creation date (MM-DD-YYYY)
29 4 49 Tier indicator (if Partnership is also a Partner) # or blank
30 4 71–80 424–DROP-DT (MM-DD-YYYY)
31 5 50–54 Number of Linkages
32 5 71–80 PURGE-DT (MM-DD-YYYY)
33 6 56–59 Type of notice generated for all investors (NBAP, FPAA, 60DY, APL1, APL2, DOCK, F872, NTBP, NNNI, 3904, 886Z)
34 6 71–80 60–DAY-DT (MM-DD-YYYY)
35 7 57 Partnership Penalty Indicator ("P" , "A" , "X" or blank)
36 7 71–80 120 Day Drop Date (MM-DD-YYYY)
37     Reserved
38 9 54–62 Docket Number
39 10 56–61 Promoter Number
40 11 52–54 Reserved
41 20-21 41–80 Partnership User Special Message
42 14 46–80 Partnership DBA Name
43 16 46–80 TMP Name 1st Line
44 17 46–80 TMP Name 2nd Line
45 18 46–80 TMP Street Address
46 19 46–80 TMP City, State, & Zip Code
47     Reserved
48 6 13–20 Statute of Limitations Code (NNNNNNNN)
49 6 28–29 Masterfile BOD Code
50 6 37–39 Masterfile BOD Client Code
51 7 24 Partnership Statute Extension Indicator ( "R" or blank)
52 2 54-57 Partnership ERCS Tracking Code (NNNN)
53 21 15-29 Partnership Assessment Amount
54 22 15-29 Partnership Adjustment Amount

TSINQP Output Screen Example

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Exhibit 2.2.4-3

Command Code TSINQ with Command Code Definer "I" Input

TSINQI Input Screen Format

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Record Element Description

Element Line Position Description
1 1 1–5 CC "TSINQ"
2 1 6 CC-Definer-"I"
3 1 7–18 Edited Investor TIN/FS
4 1 20–21 Investor MFT
5 1 23–28 Investor TAX-PRD (YYYYMM)
6 1 30–41 Edited Partnership TIN/FS
7 1 43–44 Partnership MFT
8 1 46–51 Partnership Tax Period (YYYYMM)

TSINQI Input Screen Example

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Exhibit 2.2.4-4

Command Code TSINQ with Command Code Definer "I" Output

TSINQI Output Screen Format

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Record Element Description

Element Line Position Description
1 1 1–6 CC "TSINQI"
3 1 7–18 Partner TIN/File Source Code
4 1 20–21 Partner MFT
5 1 23–28 Partner Tax Period
6 1 30–41 Partnership TIN/File Source Code
7 1 43–44 Partnership MFT
8 1 46–51 Partnership Tax Period
9 1 71–80 Date of Request (MM-DD-YYYY)
10 2 11–14 Partner Name Control
11 2 25–36 Partner AIMS Assignee Code
12 5 35-37 PN-CTF-CD
13 3 12–13 Partner AIMS-STATUS-CD
14 3 15–38 Status Code Title (generated)
15 4 11–20 AIMS-STATUS-DT (MM-DD-YYYY)
16 4 35–37 Appeals Office Code
17 5 17–20 Database Source ("PICF" )
18 7 13–22 Statute of Limitations Date (MM-DD-YYYY)
19 7 37 PICF Code
20 8 14–17 Special Project Code
21 8 35–37 AIMS Activity Code
22 9 11–12 Source Code
23 19 21 PN Closing Code
24 9 35–37 Reserved
25 10 4–38 Source Code Title (generated)
26 12 4–38 AIMS Name 1st Line
27 13 4–38 AIMS Name 2nd Line
28 14 4–38 AIMS Street Address
29 15 4–38 AIMS City, State, & Zip Code
30 17 13–20 PN Bankruptcy Literal ("BANKRUPT" or blank)
31 17 32–41 PN Bankruptcy Date (MM-DD-YYYY)
32 18 14–19 PN K1 Loss Percentage
33 19 11–20 PN 1–YEAR-ASSESSMENT-DATE (MM-DD-YYYY)
34 18 32 Partner Penalty Indicator ("P" or Blank)
35 19 32–41 1-Year-Assessment-Date-Estbd (MM-DD-YYYY)
36 20 15 Report-Package-Indicator
37 20 32–41 RPI-Received-Date (MM-DD-YYYY)
38 21 15–16 Disposal Code
39 21 32–41 Disposal Date (MM-DD-YYYY)
40 22 15–19 TEFRA Time (nnn.n)
41 22 32–41 TEFRA Asmt Report Extract Date (MM-DD-YYYY)
42 23 16–30 TEFRA Assessment Amount
43 3 50–52 Partner TEFRA-CD (T or blank)
44 3 71–80 K1 Add Date (MM-DD-YYYY)
45 4 49 Tier Indicator (#, P, S, or X)
46 4 71–80 PN 424–DROP-DT (MM-DD-YYYY)
47 5 50–54 Number of Linkages
48 5 71–80 PN PURGE-DT (MM-DD-YYYY)
49 6 55 SUM-CLOSED-IND
50 6 71–80 Partner Record Creation Date (MM-DD-YYYY)
51 7 55 PS Linkages Closed Ind
52 7 71–80 Linkage Record Creation Date (MM-DD-YYYY)
53 8-9 41–80 Partner User Special Message
54 10 46–80 PN K1 Name Line
55 11 46–80 PN K1 Additional Address
56 12 46–80 PN K1 Street Address
57 13 46–80 PN K1 City, State, & Zip Code
58 15 46–80 Partnership AIMS Name 1
59 16 46–80 Partnership AIMS Name 2
60 17 46–80 Partnership AIMS Address
61 18 46–80 Partnership AIMS City, State, & Zip
62 19 52–54 Partnership TEFRA-CD
63 19 77–80 Type of notice generated for all investors (NBAP, FPAA, 60DY, APL1, APL2, DOCK, F872, NTBP, NNNI, 3904, 886Z)
64 20 51 Tier Indicator (# or blank)
65 20 71–80 60–DAY-DT (MM-DD-YYYY)
66 21 54–56 Reserved
67 21 71–80 Settlement Date (MM-DD-YYYY)
68 22 58–63 Promoter Number
69 23 53–64 Partnership AAC
70 6 13–20 Statute of Limitations Code (NNNNNNNN)
71 6 28–29 Partner Masterfile BOD Code (LM, SB, WI, or TE)
72 6 37–39 Partner Masterfile BOD Client Code
73 7 24 Restricted Statute Extension Indicator ("R" or blank)
74 2 59-62 Partner ERCS Tracking Code (NNNN)
75 22 77-80 Partnership ERCS Tracking Code (NNNN)

TSINQI Output Screen Example

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