2.8.2 AIMS Command Code AM424 2.8.2.1 Program Scope and Objectives 2.8.2.1.1 Background 2.8.2.1.2 Authority 2.8.2.1.3 Responsibility 2.8.2.1.4 Program Management and Review 2.8.2.1.5 Program Controls 2.8.2.1.6 Terms/Acronyms/Definitions 2.8.2.1.7 Related Resources 2.8.2.2 Master File Request — Command Code AM424 2.8.2.3 Command Code AM424 2.8.2.4 Command Codes AM424 Error Messages 2.8.2.5 Command Code AM424A 2.8.2.6 Command Code AM424D Exhibit 2.8.2-1 Command Code AM424 Exhibit 2.8.2-2 Command Code AM424 Exhibit 2.8.2-3 Command Code AM424 Exhibit 2.8.2-4 Command Code AM424 Exhibit 2.8.2-5 Command Code AM424 Exhibit 2.8.2-6 Command Code AM424 Exhibit 2.8.2-7 Command Code AM424 Exhibit 2.8.2-8 Command Code AM424 Exhibit 2.8.2-9 Command Code AM424A Exhibit 2.8.2-10 Command Code AM424D Exhibit 2.8.2-11 Command Code AM424Z Exhibit 2.8.2-12 Command Code AM424M Part 2. Information Technology Chapter 8. Audit Information Management System (AIMS) Section 2. AIMS Command Code AM424 2.8.2 AIMS Command Code AM424 Manual Transmittal December 02, 2024 Purpose (1) This transmits revised IRM 2.8.2, Audit Information Management System (AIMS), AIMS Command Code AM424. Material Changes (1) IRM 2.8.2 Replaced Wage and Investment (WI, W&I) with Taxpayer Services (TS) throughout the IRM. Effect on Other Documents IRM 2.8.2, dated December 08, 2023, is superseded. Audience This IRM is intended for the general use of IDRS system personnel from all four Business Operating Divisions (TS, SB/SE, LB&I and TE/GE) and Appeals accessing the Audit Information Management System. Effective Date (12-02-2024) Rajiv Uppal Chief Information Officer 2.8.2.1 (12-02-2024) Program Scope and Objectives This IRM section provides the instructions for the Audit Information Management System (AIMS) command code AM424. AM424 is used to establish a Master file tax module on the AIMS Data base. AM424 generates a TC 424 (FA) record to Employee Plans Master File (EPMF), Individual Master File (IMF) and Business Master File (BMF) when a tax module is established on AIMS. AM424D will generate an AM424-DELETE-RECORD (F#) record to End of Day (EOD) processing if the AM424 that established the Masterfile Tax Module and the AM424D are done on the same day. AM424D generates a TC 421(F7) record to IMF, BMF and EPMF when AM424D is used to delete a Master File tax module from AIMS when the AM424 to establish the tax module is not done on the same day. AM424M will generate a TC 421(F7) record to IMF or BMF to indicate that examination activity has occurred on a tax module that has not been established on AIMS. Purpose: This transmits revised IRM 2.8.2, Audit Information Management System (AIMS), AIMS Command Code AM424. Audience: The audience for this IRM section are users of the Audit Information Management System (AIMS). Policy Owner: Information Technology, Chief Information Officer. Program Owner: Information Technology, Applications Development, Compliance, Business Compliance Management System Branch AIMS Related Section. Primary Stakeholders: IDRS users from Appeals, LB&I, SB/SE, TE/GE and TS Program Goals: To provide explicit instructions for the use of command code AM424 in entering and requesting data. 2.8.2.1.1 (01-01-2024) Background As a result of a study, it was concluded that Examination had a need for a new information management system. The study group recommended a terminal assisted Audit Information Management System (AIMS). A stand alone direct access terminal system was considered along with the enhancement of IDRS. Enhancement of IDRS was determined to be clearly the best choice for the Service. This new system satisfied Examination Division's current needs for accurate and timely inventory controls, better control of assessments and up-to-date management reports. The system traces examination results through final determination of tax liability including Appeals and Tax Court. After the successful implementation of AIMS for the Examination Division, control of returns in Appeals was added to AIMS. As of January 1, 1977 control of Exempt Organization returns was added and on October 1, 1977 control of Employee Plan returns was added. 2.8.2.1.2 (01-01-2024) Authority During the summer of 1973, the Deputy Commissioner established a Task Force to identify ADP requirements of Compliance functions, and to make appropriate recommendations to satisfy their needs. 2.8.2.1.3 (01-01-2024) Responsibility Headquarters AIMS Related Section is responsible for maintaining procedures related to AIMS programming. 2.8.2.1.4 (01-01-2024) Program Management and Review Command Code AM424 is managed by Work Requests which are submitted for changes and also by tickets which are submitted by users for corrections. 2.8.2.1.5 (01-01-2024) Program Controls IRS implements access control measures that provide protection from unauthorized alteration, loss, unavailability, or disclosure of information. SACS controls all the IDRS user accesses and permissions. 2.8.2.1.6 (12-15-2017) Terms/Acronyms/Definitions The following table defines acronyms frequently used throughout this IRM section: Acronyms Definitions PBC Primary Business Code IMF Individual Master File BMF Business Master File EPMF Employee Plans Master File TIN Taxpayer Identification Number 2.8.2.1.7 (12-15-2017) Related Resources EOD, IMF, BMF, EPMF, RCCMS, RGS 2.8.2.2 (01-01-2011) Master File Request — Command Code AM424 Tax Return records for AIMS may be automatically selected through "DIF (Discriminate Function)" and "Unallowable" programs, or may be requested from masterfile via an AIMS realtime terminal. Command Code AM424 is used to request records for AIMS from IMF (Individual Master File), BMF (Business Master File), or EPMF (Employee Plans Master File). NMF records are established with Command Code AMNON. TC424 is generated to the appropriate master-file, and an open AIMS record is established on AIMS under the specific TIN (Taxpayer Identification Number), File Source, MFT (Master File Tax Account Code), and Tax Period (also, Plan Number if the MFT is 74 or Plan Report Number if the MFT is 46, 76, 84, 85 or 86). The TC424 request is sent to master-file for a " full" Tax Return record. If or when a TC 150 posts to Master File, a "full" record is sent back to AIMS along with a Return Charge-Out document and labels to be generated if requested. Upon receipt of the full record, AIMS sends a TC420 back to Master File when it replaces the original 424. An exception to the above chain of events occurs when Source Code 60 (Information Report) and EGC 1000 or 2000 are input with a valid push code by CC AM424; in this case, there is no TC424 generated to master-file and no Return Charge-Out document or labels are generated. If CC AM424 is re-input for the same tax module with a different source or EGC, the TC424 will be generated at that time. Input documents for CC AM424 are: Form Number Title 5345-B Examination Request Non-ERCS Users 5345-D Examination Request-ERCS (Examination Returns Control System) Users 5346 Examination Information Report 5347 Examination Multiple Request Master File 5571 Appeals Request 5597 TE/GE IMF/BMF/EPMF Request 5666 TE/GE Referral/Information Report 8340 PCS TEFRA Establishment or Add 8341 PCS Establishment or Add 2.8.2.3 (01-01-2011) Command Code AM424 There are two types of error messages that can be generated as a result of the input of CC AM424. The first type results from mistakes made on the input of data or from the input of data that does not match data at the NAP (National Account Profile). The second type will occur when the data was entered correctly but the TIN, F/S (File Source), MFT and Tax Period (also, Plan Number if the MFT is 74 or 76 or Plan Report Number if the MFT is 46 or 76 or 84 or 85 or 86) entered match a Tax Module already on the AIMS data base. Mistakes made on the input of data: Individual entries are processed one at a time. When an error is encountered, the entire screen will be displayed back and instead of the literal "OK " in positions 79 and 80 of the error line, asterisks (**) will be displayed. Line entries which follow the first erroneous entry will not be processed and positions 79 and 80 on these lines will be left blank when displayed back. When the input screen has been displayed back, the terminal operator may correct the invalid line entry and re-transmit the screen. If the operator wants to drop an invalid entry, the operator overlays the two asterisks with "DR" and retransmits the screen (Unless it is the last entry, in which case no action is necessary). Entry lines transmitted with "OK" in positions 79 and 80 will be returned with "BY" (by-pass) in positions 77 and 78. Account already on AIMS. A TIN, F/S, MFT and Tax Period (also, Plan Number if the MFT is 74 or 76 or Plan Report Number if the MFT is 46 or 84 or 85 or 86) entered with CC AM424 (either a single entry or in a batch mode) can match an existing account on AIMS for the following reasons: 1) There is already a full AIMS Account on AIMS. 2) There is already a "424" Account on AIMS. 3) There is a change TIN account. If a TIN, F/S, MFT and Tax Period (also, Plan Number if the MFT is 74 or 76 or Plan Report Number if the MFT is 46 or 84 or 85 or 86) input on AM424 matches a full open account on AIMS, two asterisks will be displayed in pos. 79-80 of the line item and an error message will be displayed on line 24 depending on the type of match IRM 2.8.2.3. Command Code AM424 Error Messages. When errors are detected by asterisks, (**), in positions 79 and 80 any of the following messages for AM424, AM424A, or AM424D may appear on line 24, (where applicable, the operator should correct and retransmit). 2.8.2.4 (01-01-2022) Command Codes AM424 Error Messages Following are the error messages for Command Code AM424: 1ST DIGIT OF CASE GRADE MUST BE 1,2,3 OR 4 Self explanatory. 2ND DIGIT OF CASE GRADE MUST BE 1,2,3,5,7 OR 9 Self explanatory. 3RD DIGIT OF CASE GRADE MUST BE 1 OR 2 Self explanatory. 4TH DIGIT OF CASE GRADE MUST BE BLANK OR R Self explanatory. ACCOUNT FOUND ON OPPOSITE VALIDITY-CC INOLE CAN BE USED TO VALIDATE SSN/NAME Self explanatory. NAP error message. ACCOUNT PRESENT ON REVERSE VALIDITY Account exists on reverse side of VALIDITY AIMS database ACT-CD XXX NOT VALID FOR OPENINGS ACT-CD 231, 259, 267, 287, 426, 427, 428, 429 not valid. ACT-CD 305 -SPECIAL-PROJECT-CD MUST BE 0999 & SOURCE CD MUST BE 23 Self explanatory. For EGCs 77XX and 79XX only. ACTIVITY-CD/PLAN-RPT-NUM INCONSISTENT For Activity code 397, Plan/Report Number must be 100-199. For AC 300, must be 300-399. For AC 302, must be 500-599. For AC 303, must be 100-499. For AC 304, must be 200-299, 400-499, 800-899. For AC 306, must be 100-499. For AC 308, must be 100-999. For AC 309, must be 700-799. For AC 322, must be 900-999. ACTIVITY CODE/MFT INCONSISTENT See Document 6036, Examination Division Reporting System Codes Booklet, Document 11308 TE/GE Information Systems Codes. ACTIVITY CODE MUST BE INPUT Activity code is required input with AM424 for this account. ACTIVITY CODE XXX IS NON-TAXABLE - CLAIM AMOUNT INVALID Self-explanatory. ACTIVITY CODE 495 NOT VALID FOR RETURNS WITH A TAX PERIOD AFTER 200712 For MFT 05, ACT-CD 495 is not valid for Tax Periods after 200712. AGING-RSN-CD-50 - EGC MUST BE 2XXX Self-explanatory. AGING-REASON-CD 50 & 51 ARE ONLY VALID WITH PBC 212 Self explanatory. AGING REASON CODE INVALID Must be spaces or 000-003, 005-999. AIMS BOD CD (FIRST DIGIT) MUST BE 1-4 ** Self explanatory. AIMS-POD-CD NOT ALLOWED WITH EGC 7XXX Self explanatory. CANNOT INPUT - CREATION DATE OF CURRENT AM424 PUSH CODE 036 WITH LESS THAN 30 DAYS AIMS Data Base OPENING-CREATION-DATE is less than 30 days from current system date. LCC-CD ONLY VALID FOR EGC 1XXX, 54XX OR 58XX Self explanatory. CLAIM AMOUNT PRESENT, SOURCE CODE MUST BE 30 OR 32 FOR EGC 76XX Self explanatory. CRS/NAP ACCESS NOT AVAILABLE-TRY LATER Self explanatory. NAP error message. EGC 1998 & 2998 ARE NOT VALID WITH STATUS 5X Self explanatory. EGC's 1000-1099; 2000-2099, 1850-1999; and 2850-2999 REQUIRE AND SBC OF 877XX Self explanatory. EGC/ACTIVITY CODES INCONSISTENT Self explanatory. EGC FOR FLOWTHRU MUST BE 7XXX ** Self explanatory. EGC INVALID FOR D.O. TERMINAL For EGCs 1000 and 2000 and input is at a district office terminal, the Source Code must be 60. EGC/SOURCE CODES INCONSISTENT If EGC = 1000-2999, valid Source Codes are 02, 04-06, 08, 10-12, 14, 17, 20, 23-26, 30-32, 35, 39, 40, 44-46, 48-50, 60, 62, 64, 65, 68, 70, 71, 72, 73, 77, 80, 85, 88, 89, 90 and 91. If EGC = 5XXX, valid Source Codes are 04, 06, 08, 11, 14, 17, 20, 23-26, 30-32, 35, 39, 45, 46, 48, 49, 64, 65, 70, 73, 77, 80, 85 and 91. If EGC = 72XX, valid Source Codes are 09, 11, 20, 23, 24,30-32, 35, 36, 40, 42, 43, 44, 45, 49, 50, 60, 61, 62-84, 87, 90-95 or 98. If EGC = 76XX, valid Source Codes are 09, 11, 20, 23, 24, 26, 30, 31, 32, 35, 40, 42, 43, 44, 45, 49, 50, 60-81, 82, 83, 84, 87, 90, 91 and 92-98. If EGC = 77XX or 79XX, valid Source Codes are 09, 11, 20, 23, 24, 30-32, 35, 40, 42, 43, 44, 45, 49, 50, 60-78, 79, 80, 81, 82-86, 87 or 90-98. ELAPn-AREA NOT AVAILABLE Self explanatory. NAP error message. EMPLOYEE-GRP-CD/PRIMARY-BUSINESS-CODE INCONSISTENT ** Self explanatory. EPMF ACCOUNT-ACT-CD MUST BE 307 OR 312 OR 315 Self explanatory. F1 RECORD PRESENT - INPUT PBC, SBC, EGC AND STATUS CODE MUST MATCH DATA BASE Screen PBC, SBC, EGC and Status Code must match the PBC, SBC, EGC and Status Code on the AIMS Data Base. FIRST 2 DIGITS OF THE TAX PERIOD MUST BE 19 OR 20 The century digits of the Tax Period must be in the first two characters of the Tax Period and must be either 19 or 20. FLOWTHRU-IND MUST BE 1 OR BLANK ** Self Explanatory. FOR EGC XXXX SOURCE CODE 79 INVALID FOR NMF MFT 34 EGC XXXX must be 72XX or 77XX or 79XX. FOR EGC 7XXX, PUSH CD 036 NOT VALID WITH MFT XX PUSH-CD 036 valid with only MFT 01-08, 09-12, 14, 16, 30, 34, 36, 37, 44, 46, 49, 50, 63, 64 or 67 for EGC 7XXX. IF TIN CORRECT, NAME CONTROL IS VVVV. Self explanatory. Note: VVVV is data base Name Control. I/O ERROR (AIMS, CCCCCC XXXX) (CCCCCC = FIND, FETCH, STORE, MODIFY, DELETE). Computer error try again. I/O ERROR (ERROR ON PSC READ) Computer error, try again. I/O ERROR (ERROR ON PSCR WRITE) Computer error, try again. I/O ERROR (TIF, FIND, XXXX) Computer error, try again. I/O ERROR-IRWRITE TC421 Computer error. Try again. I/O ERROR-IRWRITE TC424 Computer error. Try again. INCONSISTENT PBC/SBC The PBC is not consistent with the first 3 digits of the SBC. INCONSISTENT PBC WITH EMPLOYEE-TYPE PBC 1XX and 2XX must equal 1XXX or 2XXX. PBC 3XX must equal 1XXX, except PBC 330 - valid with 2XXX. INCONSISTENT PBC WITH SECONDARY-BUSINESS-CD The PBC is not consistent with the entire 5 digits of the SBC. INCONSISTENT PBC/SERVICE-CENTER-CODE INVALID ACTIVITY CODE Activity Code not numeric. INVALID AIMS-BOD-CD AIMS BOD Code must be 1, 2, 3 or 4. INVALID AIMS-POD-CD AIMS-POD-CD not numeric. INVALID AMOUNT CLAIMED Must be 1-9 numerics, non-zero positive), have a "C" in first position, left-justified - not zero filled. INVALID LCC-CD CIC-LCC-CD must be M, O or H INVALID COMMAND CODE MODIFIER Not blank, A, D, M, or Z. INVALID DLN ON TC424-RECORD Self explanatory. INVALID EMPLOYEE GROUP CODE EGC must be 1000-2999, 5000-5999, 7200-7299, 7600-7699, 7700-7799 or 7900-7999. INVALID EMPLOYEE-TYPE First digit of Employee Group Code must be 1, 2 or 5. INVALID EP-PLAN-TYPE EP-PLAN-TYPE must be 0, 1, 2 or blank. INVALID INDUSTRY-AREA-CD RANGE For TS, SB and LB&I: Last 2 digits of the PRIMARY-BUSINESS-CD must be 00-07, 12-14, 20, 21, 23-25, 27, 30, 90-99. INVALID INFORMANTS CLAIM IND Self-explanatory. INVALID MF-SYSTEM-ID-CODE ON 424 RECORD Self explanatory. INVALID MFT MFT not numeric or MFT not valid for AIMS. INVALID NAME CONTROL/CHECK DIGIT Does not meet standard validity criteria. INVALID PBC Self explantory. INVALID PLAN NUMBER Plan Number not 001-999. INVALID PLAN- RPT-NUM Must be numeric. INVALID PRIMARY-BUSINESS-CD Valid PBCs are 190-194, 201-207, 212-214, 295-299, 320, 321, 323-325, 327, 330, 398. INVALID SBC First 3 digits of the SECONDARY-BUSINESS-CD must be 000-947, 949, 950, 951, 960,970, 980. INVALID SOURCE CODE Not 03-99. INVALID SOURCE CODE FOR EP ACCOUNT EP valid Source Codes are 09, 11, 20, 23, 24, 30, 31, 32, 35, 40, 42-45, 49, 50, 60-81, 82, 83, 84, 87, 90, 91 and 92-98. INVALID SPCL PROJ CD ON TC424 RECORD Self explanatory. INVALID SPECIAL PROJECT CODE For EGC 1XXX, 2XXX and 5XXX: 0000-0084, 0086-9999. For EGC 7XXX: 0000-9999. INVALID STATUS CODE Not numeric, or not valid on AIMS. Valid values are 00, 01, 04-13, 15-20, 22-39, 51-57, 59 or 60. If record input at a district office terminal, Status Code can not equal 01. Blanks invalid. INVALID TAX PERIOD Not YYYYMM format. INVALID TAX-PRD ON TC424 RECORD Self explanatory. INVALID TTDC-CD Valid values are 050, 051, 052, 100, 102-105, 108 or 198. INVALID TECHNICAL-SERVICES-CD TECH-SERVICES-CD not numeric. INVALID TEFRA-CD TEFRA-CD must be = Y, N or S. INVALID TEGE-SPECIAL-DEFINER-CD Self explanatory. INVALID TERRITORY-CD RANGE 4th and 5th positions of the SECONDARY-BUSINESS-CD must be 00-60. INVALID TIN TIN does not have valid configuration and File Source indicator. INVALID VCAP-IND Self explanatory. INVALID XREF-TIN Self explanatory. IRWRITE ERROR ON AUDIT TRAIL Computer error. Try again. LAP FILE NOT AVAILABLE, ERROR ON SENDX LAP access problem. Try again. NAP error message. LINES 2 12 BYPASSED All line entries were bypassed because of DR and/or OK in positions 41 and 42. MFT XX NOT VALID FOR AM424 . XX Will be MFT 17 or 31 or 35 MFT 29 SOURCE-CD MUST BE 30, 43, 44 OR 50 Self explanatory. MFT 29 ONLY VALID FOR TAX PERIODS 200012 AND SUBSEQUENT Self explanatory. MFT 46/76/84/85/86 - PLAN-RPT-NUM MUST BE INPUT **Self explanatory. MFT 74 ONLY VALID WITH FILE SOURCE P Self explanatory. MFT/TAX PERIOD INCONSISTENT Self explanatory. NAME CONTROL/TIN MISMATCH Self explanatory. NAME CTRL MUST BE USED WITH INVALID TIN Self explanatory. NAME LINE YEAR AT MF IS LATER THAN TAX PERIOD INPUT (AM424 REJECT CODE 1880) Input tax period is prior to master file name line year. NAP error message. NATIONAL ENTITY FILE NOT AVAILABLE - TRY LATER NAP System Problem. NAP error message. NO TC 150 ON THE EPMF Self explanatory. NO TC 150 PRESENT AT MF (AM424 REJECT CODE 1735) Tax module exists at master file, but no TC 150 is posted. ONLY DISP-CD 23 OR 24 VALID FOR AM424M ** Self explanatory. ONLY IMF/BMF VALID FOR AM424M ** Self explanatory. PBC 2XX, 330 - EGC 1998 & 2998 NOT VALID - MUST UPDATE TO ANOTHER EGC Self explanatory. PBC 320, 321, 323-325, 327, 330 SOURCE CODE 20 NOT ALLOWED FOR OPENINGS Self explanatory. PBC 398 IS ONLY VALID WITH EGC 54XX/57XX/58XX Self explanatory. PBC 3XX REQUIRES AGING-REASON-CD FOR STATUS-CD 15 OPENINGS Self explanatory. PBC XXX - AGING REASON 99 (TAX EXAMINERS) NOT VALID PBC 320, 321, 323-325, 327 not valid with Aging Reason 099. PLAN NUMBER INPUT IS ALREADY ESTABLISHED ON THE EPMF Self explanatory. PLAN NUMBER INPUT IS NOT ESTABLISHED ON THE EPMF Self explanatory. PLAN-RPT-NUM ONLY VALID WITH MFT 46/76/84/85/86 ** Self explanatory. PLEASE CORRECT INVALID FIELD General error message for AM424A. An asterisk appears to the right of invalid field. PUSH CODE INVALID FOR GE For GE, Push Code is not 020 - 023, 036, 037, 041 or 049, 051, 072, 081. PUSH CODE INVALID FOR EO For EO, Push Code is not 020 - 025, 036, 037, 041 or 049, 051, 081. PUSH CODE INVALID FOR EP For EP, Push Code is not 020, 021, 022-025, 036, 037, 041, 049 or 081. PUSH CODE 021 OR 036 ONLY VALID WITH SOURCE CODE 43 For EGC 7XXX, Push Code 021 or 036 only valid with Source Code 43. PUSH CODE 036 ONLY VALID FOR MFTS 01-08, 09-12, 14, 16, 30, 33, 40, 51, 52, 58, 60, 63, 64, 77 or 78 Self explanatory. PUSH CODE 036 - RETURN REQUISITION INDICATOR MUST BE 1 OR 3 Self explanatory. PUSH CODE 037 - REQUIRES SPECIAL PROJECT CD 0149 Self explanatory. PUSH CODE 050 ONLY VALID FOR EGC 1XXX AND 2XXX Self explanatory. PUSH CODE 050 ONLY VALID FOR SOURCE-CD 12 OR 44 Self explanatory. PUSH CODE 051 ONLY VALID WITH SOURCE-CD 31 Self explanatory. PUSH CODE 051 ONLY VALID FOR MFT 03 Self explanatory. PUSH CODE 072 ONLY VALID WITH PBC 415 Self explanatory. PUSH CODE 072 ONLY VALID WITH MFT 46 Self explanatory. PUSH CODE 081 REQUIRED WITH SOURCE-CD 42 FOR EGC 76XX Self explanatory. PUSH CODE XXX, STATUTE EE REQUIRED Statute Day EE is required for Push Code XXX. Exception = MFT 46, 84, 85, 86. PUSH CODE/SPECIAL HANDLING MSG INVALID Must be 010, 019 - 021, 024 - 051 or 121 (BMF only). PUSH-CD NEEDED WITH DELINQUENT SRC-CD Push Code must be input if: EGC is 72XX and Source Code is 24, or 44; EGC is 76XX and Source Code is 44; EGC is 77XX or 79XX and Source Code is 12, or 44; Exception: MFT 29. PUSH-CD 036 NOT VALID WITH ACT-CD 304 Self explanatory. PUSH-CD XXX Invalid for MFT 29 For MFT 29 only PUSH-CD 020-025, 037, 041, 049, 081 are valid. RECORD ON RECOVERABLE RETENTION - RECOVER RECORD AND REINPUT AM424 Self explanatory. REQUEST COMPLETED/UPDATES nnnn Standard reply for successful update, and number of updates. RETURN REQUEST INDICATOR NOT 1, 3 OR BLANK Self explanatory. SBC 877XX ONLY VALID WITH EGC'S 1000-1099, 2000-2099, 1850-1999 AND 2850-2999 Self explanatory. SECONDARY BUSINESS CD MUST BE NUMERIC For EGC 1XXX, 2XXX and 5XXX: Must be input and must be numeric. For EGC 7XXX: May be input. If input, must be numeric. SERVICE CENTER EGC NOT ALLOWED AT D.O. TERMINAL If District Office terminal, EGC must not be 5XXX. SFR/REFUSAL TO FILE/NON-FILER, MUST USE PUSH-CD 021, 036 OR 037 For EGC 72XX, AIMS SOURCE CODE 24 must use PUSH CODE 021, 036 OR 037. SLAPn-AREA NOT AVAILABLE Self explanatory. NAP error message. SOURCE CODE NN, CLAIM AMOUNT PRESENT Self explanatory. SOURCE CODE NN, POS CLAIM AMT NEEDED Self explanatory. SOURCE CODE 20 NOT VALID WITH EGC 1100-1849 AND 2100-2849 FOR OPENINGS Self explanatory. SOURCE CODE XX, CLAIM AMOUNT NEEDED Source CD is 30 or 32 and Claim Amount is not present. SOURCE CODE 31, CLAIM AMOUNT MUST NOT BE PRESENT Self explanatory. SOURCE CODE 43 ONLY VALID WITH PUSH CODE 021 OR 036 For EGC 7XXX - Source CD 43 only valid with PUSH CODE 021 or 036. Exception: MFT-CD 29. SOURCE / EGC / PUSH CODE INCONSISTENT If the EGC is 1000 or 2000, and the Push Code is 024-036, 038-040 the Source Code must be 60. SPECIAL PROJECT CODE 0153 NOT VALID Self explanatory. SPECIAL PROJECT CODE XXXX IS NOT VALID AFTER 199012 For EGC 1XXX, 2XXX and 5XXX only: Special Project Code is 0101-0104, 0106, 0107, 0109, 0110, 0113, 0114, 0116, 0118, 0121, 0122, 0205, 0209, 0210, 0225, or 0401 and TAX-PRD is greater than 199012. SSN NOT ON MF AS VALID OR INVALID CC INOLE CAN BE USED TO VALIDATE DM-1 SSN/NAME Self explanatory. NAP error message. STATUS 51-59 NOT ALLOWED WITH PBC XXX FOR AM424 (Where XXX equals SCREEN PBC) Not allowed with PBC 201-207, 212-214, 320, 321, 323-325, 327 or 330. STATUS CODE 07 IS COMPUTER GENERATED - CANNOT ESTABLISH CASE WITH STATUS 07 For Exam, Status Code 07 is invalid if terminal is not a Service Center terminal. STATUS CODE 09 IS COMPUTER GENERATED - CANNOT ESTABLISH 3XX CASE WITH STATUS 09 Self explanatory. STATUS CODE/EGC INCONSISTENT For EGC 5XXX, valid Status Codes are 00, 01, 05-10, 12, 13, 17, 18, 22-25, 33, 34, 51-53 and 56. For EGC 72XX, valid Status Codes are 08, 10, 12, 17, 18, 20, 22-24, 30, 32, 34, 38, 51-56, 58 or 60. For EGC 76XX, valid Status Codes are 08, 10, 12, 17, 18, 20, 22, 24, 30, 32, 34, 38, 51-56, 58 or 60. For EGC 77XX and 79XX, valid Status Codes are 08, 10, 12, 17, 18, 20, 22, 24, 30, 32, 34, 38, 51-56, 58 or 60. Status Code 60 is not valid with EGCs 1XXX and 2XXX.. STATUS-CDS 12-19 ARE NOT VALID WITH SOURCE CODE 45 Self Explanatory. STATUTE DAY INVALID Must be alphabetic AA thru ZZ- 7XXX. Must be alphabetic AA-WW, YY, ZZ, 1XXX, 2XXX,5XXX. STATUTE DAY INVALID WITH MFT XX, ACT-CD XXX Cannot input Statute Day with MFT 46 (Exception - ACT-CD 304) MFT 84, MFT 85, MFT 86. STATUTE GG - ONLY VALID WITH MFT 02, 05 OR 06 Self explanatory. TAX MODULE/TIN NOT FOUND TAX MODULE/TIN does not exist on Masterfile TAX MODULE NOT FOUND ON NAP, CANNOT USE PUSH-CD 050 Self explanatory. TAX MODULE NOT FOUND ON NAP, PUSH CODE REQUIRED Self explanatory. TAX PERIOD/TEFRA-CD INCONSISTENT TEFRA-CD not required after 201811 TC 150 PRESENT AT EPMF - NO PUSH CODE REQUIRED Self explanatory. TC 150 PRESENT AT MF- NO PUSH-CD REQUIRED Push Code input is not 010, 019, 049 or 121 and Tax Period at Master File matches screen Tax Period and TC-150 has posted at Master File. TDC-CD ONLY VALID FOR MFT 30(IMF) Self Explanatory TECHNICAL-SERVICES-CD ONLY VALID FOR EGC 1XXX & 2XXX Self explanatory. TECHNICAL-SERVICES-CD ONLY VALID FOR STATUS-CD 20-39 Self explanatory. TECHNICAL-SERVICES-CD REQUIRED TECHNICAL-SERVICES-CD is required for EGC 1XXX and 2XXX for STATUS-CD 20-39. TEFRA-CD ONLY VALID FOR MFT 06 Self explanatory. TEFRA-CD ONLY VALID FOR EGC 1XXX OR 2XXX Self explanatory. TEFRA-CD REQUIRED TEFRA-CD required for MFT 06 if EGC = 1XXX or 2XXX and STATUS-CD = 13 thru 19. TE/GE FLOW THROUGH ACTIVITY CODE/MFT INCONSISTENT Self explanatory. TEGE-OPEN-CASE-GRADE ONLY VALID WITH EGC 76XX, 7XXX OR 79XX Self explanatory. TEGE-OPEN-CASE-GRADE MUST BE 09 OR 11-14 FOR EGC 76XX Self explanatory. TEGE-SPECIAL-DEFINER-CD ONLY VALID WITH EGC 7XXX Self explanatory. TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS DATA BASE SERVICE CENTER CD Self explanatory. TIN CHANGED TO v-v Account on AIMS is changed-TIN case. v-v displays new TIN, F/S, and Check Digit or Name Control. TIN/CK-DIGITS MISMATCH-CHECK TIN Input matches on TIN and MFT, but not on CHECK DIGITS. TIN/FS INCONSISTENT Self explanatory. TIN IS NOT ON THE EPMF OR THE BMF Self explanatory. NAP error message. TIN IS NOT ON THE EPMF, IS ON THE BMF Self explanatory. NAP error message. TIN/MFT INCONSISTENT Self explanatory. TIN NOT ESTABLISHED ON MF Self explanatory. NAP error message. TRACKING-CD MUST BE NUMERIC Self explanatory. USE STATUS 06 OR 08 WITH SOURCE 20 With Source Code 20, only Status Code 06 OR 08 is valid if EGC is 1XXX, 2XXX or 5XXX. VCAP-IND ONLY VALID FOR EGC 72XX, 77XX OR 79XX Self explanatory. XREF-TIN/FS INCONSISTENT Self explanatory. XXXXXXAREA NOT AVAILABLE AIMS area not available. (XXXXXX = database area which is down.) 2.8.2.5 (01-01-2010) Command Code AM424A Error Messages CC AM424A will have the same standard error messages as CC AM424 for those messages relating to line 1 of input. If a field is found to be in error, that field will be followed by an asterisk and the following error message will appear on line 24: ** PLEASE CORRECT INVALID FIELD PLAN-NUM is not valid for AM424A. Self explanatory. 2.8.2.6 (01-01-2014) Command Code AM424D Following are the Error Messages for Command Code AM424D: ACCOUNT NOT ON FILE Input account was not found on AIMS. CANNOT DELETE, PCS CONTROL AM424D attempted to delete a ‘424’ Tax Module containing a Partnership section. CANNOT DELETE-RECORD NOT 15 DAYS You must delete the record on the same day the case was created or you must wait 15 days from the Opening-Creation date before deleting the record. DISPOSAL-CD INVALID - RECORD NOT 15 DAYS Disposal code is used to update Master File. AM424D only generates a 421 transaction to MF for cases input more than 15 days prior to the current date. DISPOSAL-CD IS A VALID INPUT ONLY WHEN PUSH-CD 020, 021, 037, 039, OR 041 IS PRESENT Disposal code is used to update Master File. AM424D only generates a 421 transaction to MF for cases input with one of the listed push codes DISP-CD ENTRY INVALID FOR EGC 7XXX Disposal Code is not a valid input field for EGC 7XXX. EGC = 5XXX, MUST BE DELETED AT A SERVICE CENTER TERMINAL Record is not at a service center terminal and can not be deleted. INVALID DISPOSAL CODE Value other than 36 thru 41 entered in positions 26-27. NOT424 RECORD AM424D attempted to delete a Tax Module that was not a 424 Tax Module. PUSH CODE 036, CANNOT DELETE - RECORD NOT 30 DAYS You must delete the record on the same day the case was created or you must wait 30 days from the Opening-Creation date before deleting the record. Exhibit 2.8.2-1 Command Code AM424 1 Single Input Display Title: A single input display for Command Code AM424 . Description: This represents a screen shot of the way to input a single input for Command Code AM424. The element number, line number, screen position and description of the elements follows the screen shot. Please click here for the text description of the image. 2 Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 1 1-5 CC "AM424" 2 1 6 CC-Definer - Blank 3 1 7-8 Source Code - 2 digit numeric 4 1 10-12 Primary Business Code - 3 digit numeric. 5 1 14-18 Secondary Business Code - 5 digit numeric or spaces. 6 1 20-23 Employee Group Code - 4 digit numeric 7 1 25-26 MFT Code - 2 digit numeric 8 1 28-29 Status Code - 2 digit numeric 9 1 31 Return Not Requested Indicator - 1, 3 or blank 10 1 33-36 Project Code - 4 spaces or numerics. 11 1 38-40 Aging Reason Code - 3 spaces or numerics. 12 1 42-44 Push-Code - 3 spaces or numerics. 13 1 46-47 Statute Day - AA through ZZ, AB through AZ or spaces. 14 1 49 Flowthru Ind - 1 or blank. 15 1 51-54 Tracking Code - 4 spaces or numerics. 16 1 56 Informants Claim Ind - 1 or blank. 17 1 58-61 TEGE Special Definer Code - 0000-9999 or blank. 18 1 63 VCAP-IND - Blank or 1 19 1 65 LCC-CD - ‘M’,’O’ or ‘H’. 20 2-12 1-12 TIN and File Source 21 2-12 14-17 Name Control/Check Digit - Name Control is 1-4 variable characters. Check Digit is bbAA 22 2-12 19-24 Tax Period - YYYYMM Format 23 2-12 26-28 Activity Code - 3 digit numeric. 23 2-12 29-38 Amount Claimed - Left-justified, numeric, preceded by a "C" . 24 2-12 40-42 PLAN-RPT-NUM - 3 digit numeric. 25 2-12 44-47 TEGE-OPEN-CASE-GRADE - 4 characters 26 2-12 49-60 XREF-TIN - Same format as item 17 above 27 2-12 62-64 AIMS-POD-CD - 3 digit numeric. 28 2-12 66 TEFRA-CD - `Y`, `N` or `S`. 29 2-12 68-70 TECHNICAL-SERVICES-CD - 3 digit numeric. 30 2-12 72-74 TAXPAYER-DIGITAL-COMMUNICATION-CD 3 digit numeric 31 2–12 77-78 Bypass Indicator. 32 2–12 79-80 Validity indicator. Exhibit 2.8.2-2 Command Code AM424 1 Input Display of Single Input File Source "P" (EPMF) Title: Input display for a single input with file source P for Command Code AM424. Description: This represents a screen shot of the way to input a single input with file source P for Command Code AM424. Line 1 can consist of elements 1-15. Lines 2-12 can consist of elements 16-24. The element number, line number, screen position and description follows the screen shot. Please click here for the text description of the image. 2 Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 1 1-5 CC "AM424" 2 1 6 CC DEFINER - blank 3 1 7-8 Source Code - 2 digit Numeric 4 1 10-12 Primary Business Code - 3 digit numeric. 5 1 14-18 Secondary Business Code - 5 digit numeric or blanks. 6 1 20-23 Employee Group Code - 4 digit numeric. 7 1 25-26 MFT Code - 2 digit numeric 8 1 28-29 Status Code - 2 digit numeric 9 1 31 Return Not Requested Indicator - 1, 3 or blank. 10 1 33-36 Project Code - Blanks or numerics. 11 1 38 EP Plan Type - May be 0, 1, 2 or blank 12 1 41-43 Push Code - Blanks or numerics. 13 1 50-53 Tracking Code - 4 spaces or numerics. 14 1 55 Informants Claim - blank or 1 15 1 57-60 Tege Special Definer Cd - blank or NNNN 16 2-12 1-12 TIN and File Source 17 2-12 14-17 Name Control - 4 Characters (box to the right of the TIN) Check Digit - AA is right justified. 18 2-12 19-24 Tax Period - YYYYMM Format 19 2-12 26-28 AIMS Activity Code - 3 digit numeric 20 2-12 29-38 Amount Claimed-May or may not be entered Dollars only-left-justified preceded by a " c" . 21 2-12 40-42 Plan Number - 3 Digit Numeric 22 2-12 44-47 TEGE-OPEN-CASE-GRADE-NNNN 23 2-12 77-78 Bypass Indicator. 24 2-12 79-80 Validity Indicator. NOTE: This format is used for File Source "P" records when using batch input. Exhibit 2.8.2-3 Command Code AM424 1 Output of CC "AM424" Single Input, (1 T/P and 1 Tax Period), if no errors are encountered, the entire screen will be displayed back as follows: Title: Output of Command Code AM424 for a single input if no error are encountered. Description: This represents an error free screen shot for a single input. Line 1 starts with AM424, source code 30, PBC 205, SBC 87700, EGC 1974, MFT 30, status code 06 and push code 040. Line 2 have the TIN and file source, name control ORAN, tax period 200812, and activity code 271. The literal OK in position 79-80 of line 2 indicates a successful entry as does the literal REQUEST COMPLETED/UPDATES 0001 on Line 24. The element number, line number, screen position and a description of the elements follows the screen shot. Please click here for the text description of the image. 2 Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 1 1-5 CC AM424 2 1 7-8 Source Code - " 30" 3 1 10-12 Primary Business Code - "205" 4 1 14-18 Secondary Business Code - "87700" 5 1 20-23 Employee Group Code - "1974" 6 1 25-26 MFT Code - " 30" 7 1 28-29 Status Code - " 06" 8 1 31 Return Not Requested Indicator - (Leave blank to indicate Return is requested). 9 1 41-43 Push Code - " 040" 10 2 1-12 TIN and File Source 11 2 14-17 Name Control - " ORAN" 12 2 19-24 Tax Period - " 200812" 13 2 26-28 Activity Code - " 271" 14 2 79-80 Validity Indicator Literal "OK" 15 24 1-30 Literal "REQUEST COMPLETED/UPDATES 0001" Exhibit 2.8.2-4 Command Code AM424 1 Batch Input of AM424 (Same EIN, different tax periods) Title: Batch input for Command Code AM424 with the same EIN but different tax periods. Description: This represents a screen shot of batch input of Command Code AM424. Line 1 starts with AM424 and can consist of elements 2 thru 13 as input. Lines 2 thru 5 shows element 14 thru 20. The element number, line number, line position and the description of the element follows the screen shot. Please click here for the text description of the image. NOTE: For File Source "P" record batch input Exhibit 2.8.2-2 Command Code AM424 Input Display of Single Input File Source "P" (EPMF). 2 Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 1 1-5 CC "AM424" 2 1 7-8 Source Code 3 1 10-12 Primary Business Code - Numerics. 4 1 14-18 Secondary Business Code - Spaces or numerics. 5 1 20-23 Employee Group Code - Numerics 6 1 25-26 MFT 7 1 28-29 Status Code 8 1 31 Return Not Requested Indicator: "1" indicates return is not requested. "3" indicates return, charge-out, and labels not requested. Blank indicates return is requested. 9 1 33-36 Project Code - Spaces or numerics. 10 1 38-40 Aging Reason Code - Spaces or numerics. 11 1 42-44 Push Code - Spaces or numerics. 12 1 46-47 Statute Day - AA through ZZ or spaces. 13 1 49 Flowthru Ind - " 1" or space 14 1 51-54 Tracking Code - 4 spaces or numeric 15 1 56 Informants Claim Ind - 1 or Blank 16 1 58-61 TEGE-Special-Definer-CD - 0000 - 9999 or Blank 17 1 63 VCAP-Ind Blank or 1 18 2 1-12 TIN and File Source 19 2 14-17 Check Digit or Name Control 20 2-12 19-24 Tax Period 21 2-12 26-28 Activity Code - 3 digit Numeric 22 2-12 29-38 Amount Claimed - Space or left-justified numeric preceded by a "C" . 23 2-12 40-42 PLAN-RPT-NUM - 3 digit numeric. 24 2-12 44-47 TEGE-OPEN-CASE-GRADE-NNNN 3 Batch Input of AM424 (Same EIN, different tax periods) a. NOTE: Literal " R" in first position of the 3rd line and lines following indicates that the TIN/FILE Source is the same as on the preceding line. b. NOTE: When Name Control is input the computer will compare and search for a similar record on AIMS for the same taxpayer. If the two NAME Control fields do not match, a message is displayed:"IF TIN CORRECT, NAME CONTROL IS VVVV" . The terminal operator may then change the input Name Control to the one displayed in the message, and re-transmit the screen; or if the operator is sure that the current input Name Control is correct, the operator enters " AA" in positions 79-80 of the entry line, re-transmits the screen, and the computer will "bypass " this Name Control check. As many as 11 tax periods for a single taxpayer may be input on one screen (Line 24 is reserved for operational messages). After input of CC AM424 with one taxpayer and multiple tax periods, if no errors are encountered, the entire screen will be displayed back, and the literal "OK" will appear in positions 79-80, lines 2-12, and the message "REQUEST COMPLETED" on line 24. Exhibit 2.8.2-5 Command Code AM424 1 Batch lnput of AM424 different TINs Title: Batch input for Command Code AM424 with different TINs. Description: This represents a screen shot of a batch input for Command Code AM424 with different TINs. Line 1 starts with AM424 and can consist of elements 2 thru 13. Lines 2 thru 5 consist of elements 14 thru 20. The element number, line number, screen position and the description of the elements follow the screen shot. Please click here for the text description of the image. 2 Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 1 1-5 CC "AM424" 2 1 7-8 Source Code 3 1 10-12 Primary Business Code 4 1 14-18 Secondary Business 5 1 20-23 Employee Group Code 6 1 25-26 MFT Code 7 1 28-29 Status Code 8 1 31 Return Not Requested Indicator 9 1 33-36 Project Code 10 1 38-40 Aging Reason Code 11 1 42-44 Push Code 12 1 46-47 Statute Day 13 1 49 Flowthru Ind 14 1 51-54 Tracking Code 15 1 56 Informants Claim Ind 16 1 58-61 TEGE Special Definer Code 17 1 63 VCAP-Ind 18 2-12 1-12 TIN & File Source 19 2-12 14-17 Name Control or Check Digit 20 2-12 19-24 Tax Period 21 2-12 26-28 Activity Code 22 2-12 29-38 Amount Claimed 23 2-12 40-42 Plan-Rpt-Num 24 2-12 44-47 TEGE-Open-Case-Grade 3 Batch Input of AM424, different TINs a) Each line beginning with line 2 is to be considered as an individual entry with as many as 11 entries on a single input screen (lines 2-12). b) Line 24 is reserved for operational messages. c) Line 1 of the input screen is to be used to input data which pertains to all entries on the page (lines 2 thru 12). d) Individual entries beginning with line 2 will be processed one at a time until 11 entries on the screen have been processed. When all the entries on the screen have been processed, the entire screen will be displayed back and if no errors are encountered, the literal "OK" will be displayed in positions 79 and 80 after each successful entry. The message: " REQUEST COMPLETED/UPDATES nnnn " will be displayed on line 24. Exhibit 2.8.2-6. Command Code AM424. Exhibit 2.8.2-6 Command Code AM424 1 Batch Output Display of AM424, different TINS Title: Batch output display for Command Code AM424 for different TINs. Description: This represents a screen shot of a batch output display of Command Code AM424 with different TINs. Line 1 starts with AM424, source code 30, PBC 205, SBC 87700, EGC 1974, MFT 30, status code 06, aging reason code 49 and statute day BB. Lines 2 thru 4 have the TIN, name control, tax period and activity code. The literal OK in positions 79-80 on Lines 2 thru 4 indicates a successful entry as does the literal REQUEST COMPLETED/UPDATES followed by a 4 digit number on Line 24. .The element number, line number, screen position and the description of the elements follow the screen shot. Please click here for the text description of the image. 2 Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 1 1-5 CC AM424 2 1 7-8 Source Code "30" 3 1 10-12 Primary Business Code "205" 4 1 14-18 Secondary Business Code "87700" 5 1 20-23 Employee Group Code "1974" 6 1 25-26 MFT Code "30" 7 1 28-29 Status Code "06" 8 1 31 Return Not Requested Indicator - Blank indicates a return is being requested. 9 1 38-40 Aging Reason Code "049" 10 1 46-47 Statute Day "BB" 12 2-6 1-12 TIN and File Source 13 2-6 14-17 Name Control "GREN" 14 2-6 19-24 Tax Period "200712 " . 15 2-6 26-28 Activity Code " 271" The Literal "OK" in positions 79-80 of lines 2 thru 4 indicates a successful entry, as does the message "Request Completed/Updates NNNN" on line 24. Exhibit 2.8.2-7 Command Code AM424 The two displays which follow are examples of Error Messages on Line 24. a. Error Display No. 1 Title: Error display for Command Code AM424. Description: This represents a screen shot of an error message. Line one starts with AM424, source code 64, PBC 205, SBC 87700, EGC 1974, MFT 30, status code 06, aging reason code 49 and statue day BB. Lines 2-3 have TIN and file source, name control, tax period and activity code and OK in positions 79-80. Line 4 have TIN and file source, name control, tax period, activity code and two asterisks in positions 79-80. Lines 5-6 have TIN and file source, name control tax period and activity code. Line 24 have 2 asterisks and the literal IO ERROR. Please click here for the text description of the image. The error display above is an example of the first response to an erroneous entry. The blank space in positions 79 and 80 of lines 5 and 6 indicates that these entries have not processed because of the asterisks referring to line 4 entry. b. Error Display No. 2 Title: Error display for Command Code AM424. Description: This represents a screen shot of an error message. Line one starts with AM424, source code 64, PBC 205, SBC 87700, EGC 1974, MFT 30, status code 06, aging reason code 49 and statue day BB. Lines 2-3 have TIN and file source, name control, tax period and activity code and BYOK in positions 77-80. Line 4 have TIN and file source, name control, tax period, activity code and DR in positions 79-80. Lines 5-6 have TIN and file source, name control tax period, activity code and OK in positions 79-80. Line 24 has the literal REQUEST COMPLETED/UPDATES 0002 indicating a successful entries. Please click here for the text description of the image. The error display above is the second response to an erroneous entry. Because the asterisks were not cleared from line 4 Entry the first time the input screen was displayed back, the invalid entry was bypassed and the message "DR" after Line 4 entry was displayed. Also, lines 2 and 3 will be bypassed and show "BY" in positions 77-78. c. CC AM424 input with Source Code 60 1. A source Code of "60" input with EGC 1000/2000 does not follow the standard AM424 processing. It will: a. Produce standard 424 base on AIMS which will stay on AIMS for a period of 26 months unless replaced by an opening record b. Not generate a transaction record to master file, unless an 039 Push Code is entered. 2. If at a later date CC AM424 is input with other than Source Code 60 or EGC 1000 or 2000, and it matches a 424 base on AIMS with a Source Code 60 and EGC 1000 or 2000, then the CC AM424 input will process normally but a special " Information Report Indicator" will be generated for print on the Form 5546. Exhibit 2.8.2-8 Command Code AM424 Examples of Error Message Displays of Accounts Already on AIMS (1) If the TIN input matches a full base on AIMS with a Status Code of "80" or less, the display on line 24 will be as follows: 1 Output Display Title: Example of error message displays for accounts already on AIMS using Command Code AM424. Description: This represents a screen shot of an error message that displays of accounts already on the AIMS. Line 24 consists of elements 1 thru 11. The element number, screen position and the description of the element follows the screen shot. Please click here for the text description of the image. 2 Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 24 1-6 Tax Period of case on AIMS 2 24 8-9 Source Code of case on AIMS 3 24 11-13 Primary Business Code of case on AIMS 4 24 15-19 Secondary Business Code of case on AIMS 5 24 21-24 Employee Group Code of case on AIMS 6 24 26-27 Status Code of case on AIMS 7 24 29-40 AIMS Control Number 8 24 42 Literal "E" (Established), or "S" (Status) if EGC 5xxx and Status greater than 06. 9 24 43-50 AIMS Creation or status code date. 10 24 52 Literal "O" (for Open). 11 24 54-55 Literal "EX" (for examination) "EP" (for Employee Plans). "EO" (for Exempt Organizations). "GE" (for Government Entities). Examples of Error Message Displays of Bases already on AIMS (2) If the TIN input matches an AIMS base which is in a Status Code of "90" , the display on line 24 will be as follows: 1 Output Display Title: Example of error message displays for bases already on AIMS using Command Code AM424. Description: This represents a screen shot of an error message that displays of bases already on AIMS. Line 24 consists of elements 1 thru 9. The element number, screen position and the description of the element follows the screen shot. Please click here for the text description of the image. 2 Record Element Specifications ELEMENT LINE POSITION DESCRIPTION 1 24 1-6 Tax Period of case on AIMS 2 24 8-9 Source Code of case on AIMS 3 24 11-13 Primary Business Code of case on AIMS 4 24 15-19 Secondary Business Code of case on AIMS 5 24 21-24 Employee Group Code of case on AIMS 6 24 26-27 Status Code of case on AIMS 7 24 29 Literal "C" (for closed) 8 24 30-37 Date of Disposal 9 24 39-42 Literal "CbEX " (for Closed examination) Literal "CbEO " (for Closed by EO) Literal "CbGE " (for Closed by GE) Literal "CbEP " (for Closed by EP) Examples of Error Message Displays of Bases Already on AIMS (3) If the TIN Input matches a "424" , base on AIMS established by CC AM424, the display on line 24 will be as follows: 1 Output Display Title: Example of error message displays for bases already on AIMS using Command Code AM424. Description: This represents a screen shot of an error message that displays of bases already on the AIMS database. Line 24 consists of elements 1 thru 9. The element number, screen position and the description of the element follows the screen shot. Please click here for the text description of the image. 2 Record Element Specification ELEMENT LINE POSITION DESCRIPTION 1 24 1-6 Tax Period of case on AIMS 2 24 8-9 Source Code of case on AIMS 3 24 11-13 Primary Business Code of case on AIMS 4 24 15-19 Secondary Business Code of case on AIMS 5 24 21-24 Employee Group Code of case on AIMS 6 24 26-27 Status Code of case on AIMS 7 24 29 Literal "E" (for Established) 8 24 30-7 Creation Date of TC424 base on AIMS 9 24 40-42 Literal "424" Examples of Error Message Displays of Bases Already on AIMS (4) If the TIN input matches an AIMS base with a Status Code in the range 80-89 (in Appeals Division) the display on line 24 will be as follows: 1 Output Display Title: Example of error message displays of bases already on AIMS using Command Code AM424. Description: This represents a screen shot of an error message that displays of bases already on the AIMS database. Line 24 consists of elements 1 thru 9. The element number, screen position and the description of the element follows the screen shot. Please click here for the text description of the image. 2 Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 24 1-6 Tax Period of case on AIMS 2 24 8-9 Source Code of case on AIMS 3 24 11-13 Primary Business Code of case on AIMS 4 24 15 Literal "A" (for Appeals) 5 24 17-19 Appeals Code of case 6 24 21-22 Status Code of case on AIMS 7 24 29 Literal "O" (for open) 8 24 30-37 Status Date 9 24 39-42 Literal "0bAP " (for open in Appeals Division) Examples of Error Message Displays of Bases Already on AIMS (5) If the TIN input matches an AIMS base which was closed by Appeals Division, the display on line 24 will be as follows: 1 Output Display Title: Example of error message displays of bases already on AIMS using Command Code AM424. Description: This represents a screen shot of an error message that displays of bases already on the AIMS database. Line 24 consists of elements 1 thru 9. The element number, screen position and the description of the element follows the screen shot. Please click here for the text description of the image. 2 Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 24 1-6 Tax Period of case on AIMS 2 24 8-9 Source Code of case on AIMS 3 24 11-13 Primary Business Code of case on AIMS 4 24 15 Literal "A" (for Appeals) 5 24 17-19 Appeals Code of case 6 24 21-22 Status Code of case on AIMS 7 24 29 Literal "C" (for closed) 8 24 30-37 Date closed by Appeals 9 24 39-42 Literal "CbAP " (closed by Appeals Division) Exhibit 2.8.2-9 Command Code AM424A (1) This command code is similar to CC AM424; however, it is limited to establishing AIMS bases for appeals offices. CC AM424A is different from CC AM424 as follows: a. A Status Code of "81" will always be generated on AIMS. b. The Return Request Indicator (Form 5546) value of 3 will always be generated (No return, no charge-out, and no labels). c. Single input is the only entry mode accepted. (2) Input Display of AM424A a. Screen Display (Use input Form 5571) Title: Input display for AM424A. Description: This represents a screen shot of a input display for Command Code AM424A. Line 1 consist of element 1 and 2. Line 2 consist of elements 3 thru 8. The element number, line number, screen position and element description follows the screen shot. Please click here for the text description of the image. b. Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 1 1-6 CC AM424A 2 1 8-10 Push Code 3 2 1-12 TIN and File Source (item 2 on Form 5571) 4 2 14-15 MFT Code - 2 digit numeric (item 3 on Form 5571) 5 2 17-22 Tax Period - YYYYMM Format (item 4 on Form 5571) 6 2 24-27 Name Control/Check Digit - one to four characters for name control; check digits are bbAA (item 5 on Form 5571) 7 2 29-31 Appeals Code - 3 digit numeric (Item 7 on Form 5571). It must be entered. 8 2 79-80 Validity Indicator Exhibit 2.8.2-10 Command Code AM424D (1) This Command Code, with modifier "D" , is used to delete AIMS 424 bases that were established incorrectly. a. For Cases with EGC 5xxx the terminal must be designated as a Service Center. b. Records can only be deleted by AM424D if: 1. The creation date is the same as the current date. Only 1000 cases of this type can be deleted per Service Center per day. or 2. Creation date is at least 15 days prior to the current date (2) Input Display of AM424D a. Screen Display Title: Input display for AM424D. Description: This represents a screen shot of a input display for Command Code AM424D. Line 1 consist of element 1 thru 2. Line 2 consist of elements 3 thru 12. There is a note: For file source P (EPMF) records, use elements 8 and 9 instead of elements 5 and 6. The element number, line number, screen position and element description follows the screen shot. Please click here for the text description of the image. b. Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 1 1-6 Command Code and Modifier 2 1 15-16 MFT Code 3 2-12 1-12 TIN and File Source 4 2-12 14-17 Name Control/Check Digits (vvvv or bbaa) 5* 2-12 19-24 Tax Period (YYYYMM format) 6* 2-12 26-27 Disposal Code 7 2-12 30-32 Plan Report Number * Note: For File Source "P" (EPMF) records, use Elements 8 and 9 instead of Elements 5 and 6 8* 2-12 19-21 Plan Number 9* 2-12 23-28 Tax Period 1 Batch input of AM424D (same TIN different Tax Periods) Title: Batch input display for AM424D. Description: This represents a screen shot of batch input display of same TIN different tax periods for Command Code AM424D. Line 1 consist of element 1 and 2. Line 2 consist of elements 3 thru 6. Element 7 can be entered in Lines 3 thru 12. The element number, line number, screen position and element description follows the screen shot. Please click here for the text description of the image. 2 Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 1 1-6 Command Code and Modifier 2 1 15-16 MFT Code 3 2 1-12 TIN and File Source 4 2 14-17 Name Control/Check Digits (vvvv or bbaa) 5 2-12 19-24 Tax Period (YYYYMM format) 6 2-12 26-27 Disposal Code * 7 3-12 1 R * * The literal "R" in position 1 lines 3-12 indicates that the TIN/File Source and the Name Control/Check Digit are the same as on the preceding line. System will not repeat Disposal Code, must be input on each line as needed. Exhibit 2.8.2-11 Command Code AM424Z (1) This Command Code, with Modifier "Z" , is used to zero out a counter. It performs no other function. a. For each terminal, there is a 4-character "AM424 Update Counter" , used to keep track of AM424 updates. The counter is incremented by one for each successful update of AM424, AM424A, AM424D, AM424R, and AM424E. b. The total number of updates is displayed along with the Request Completed message in the following format: "REQUEST COMPLETED/UPDATES nnnn. " c. Whenever you wish to reset the counter to zero, enter AM424Z in positions 1–6 of line 1, and transmit the screen. The message: " COMPLETED/UPDATES 0000" is returned. (2) Input Display of AM424Z Title: Input display for Command Code AM424Z. Description: This represents a screen shot of the input of Command Code AM424Z. Line 1 has AM424Z. No other information is entered. Please click here for the text description of the image. (3) Output Display of AM424Z Title Output display for Command Code AM424Z. Description: This represents a screen shot of the output of Command Code AM424Z. Line 24 has the literal REQUEST COMPLETED/UPDATES 0000. No other information is entered. Please click here for the text description of the image. Exhibit 2.8.2-12 Command Code AM424M (1) This Command Code, with modifier "M" , is used to generate a TC 421 Transaction Record without establishing a record on AIMS. It is valid for IMF and BMF only. (2) Input Display of AM424M a. Screen Display Title: Screen display for Command Code AM424M. Description: This represent a screen shot of Command Code AM424M. Line 1 has elements 1 and 2. Line 2 consist of elements 3 thru 6. The element number, line number, screen position and the description of the element follows the screen shot. Please click here for the text description of the image. b. Record Element Description ELEMENT LINE POSITION DESCRIPTION 1 1 1-6 Command Code and Modifier 2 1 15-16 MFT Code 3 2 1-12 TIN and File Source 4 2 14-17 Name Control/Check Digits (vvvv or bbaa) 5 2 19-24 Tax Period (YYYYMM format) 6 2 26-27 Disposal Code More Internal Revenue Manual
