This Internal Revenue Manual (IRM) section contains explanations for items on the AIMS Database, those fields which can updated, and the forms which are to be used to request updates or corrections. Form 4844, Request for Terminal Action, is used to update Master File (MF) information, Form 5348, AIMS/ERCS Update (Examination Update), is used to update cases that are open on AIMS, and Form 5349, Examination Correction Request, is used to correct closed cases on AIMS.

IRM 2.8.1, Introduction to AIMS REALTIME Processing, provides the requirement for a new information management system for Examination.

Users of AIMS have the responsibility of maintaining the data fields on the AIMS records by updating field values correctly and reporting closing actions taken on the taxpayer’s (TP) account, as determined during the audit process.

Users of AIMS have the responsibility of maintaining the final closing actions to complete the adjustment to be sent to MF and to ensure AIMS and examination results are correct.

AIMS program reports are available to Headquarters Office and field personnel.

AIMS program reports provide timely and reliable information to monitor the current year’s examination plan, as well as specific program reports and statistical tables.

AIMS is accessed through the Integrated Data Retrieval System (IDRS).

A Business Entitlement Access Request System (BEARS) request must be submitted for IDRS access.

A background investigation and managerial approval is required for IDRS access.

A Personal Identity Verification (PIV) Smart Card and Personal Identification Number (PIN) is used to sign on to IDRS.

The following table provides acronyms that are used throughout this IRM section:

The following references contain the primary sources of guidance for updating and correcting the AIMS database.

A correction to all Item numbers except Item 60 (TC-300-IND), Item 61 (Partial Agreement Indicator), Item 64 (IRA-CD), and Item 90 (Verified Assessment Code) on a closed record (Status Code 8X or 90) can only be input by an Examination employee at a terminal serviced by the Closing Area or Industry.

Corrections to an Employee Group Code (EGC) 5XXX record, must be input using a terminal identified as a campus terminal and the terminal must match the Primary Business Code (PBC). If input is attempted by a non-campus terminal or a terminal that does not match the PBC, the following error message will be displayed EGC 5XXX MUST USE SERVICE CENTER TERMINAL.

For area office cases in Status Code 5X, if a Processing Campus Code (PCC) is present, a correction can be input if the terminal matches the PCC campus.

Appeals employees who are identified by an Employee Number starting with 66, are blocked from inputting CC AMAXUE.

Skeletal records with a Project Code (PC) of 0010 will block any CC AMAXUE input until the record becomes a full record. If input is attempted, the error message TC424 RECORD will be displayed.

Only Item 27 (Activity Code (AC)), Item 50 (EGC), Item 58 (XREF DLN/AIMS), and Item 400 (CIC-IND), can be updated if the record is a skeletal record. If any other item number is input the error message TC424 RECORD will be displayed.

A CC AMAXUE with an Item number 27 cannot be input at a service center terminal unless the EGC is 5XXX.

An AIMS base with a Freeze Code Q, R, S, or T will block any CC AMAXUE input until the freeze is released.

A record with a Report Extraction Indicator (REI) of 3 cannot be corrected using CC AMAXUE. The REI will be updated out of 3 after the next AIMS monthly cycle at which time the correction can be input.

Cannot update Item Numbers 18, 22-24, 28, 30, 32, 34, 35, 37, 38, 44-47, 65, 401- 403, 405-408, 411, 412, 414 - 416, 418, and 422 unless the status code is greater than 79. See IRM 2.8.6, AIMS Command Code AMAXU, for a complete list of definitions for item numbers.

Blocks have been added to AIMS to prevent the correction of a record after the extended fiscal year has ended. If an input is attempted the following error message will be displayed CLOSED IN PRIOR FISCAL YEAR – CANNOT CORRECT.

A record that has aged off of AIMS cannot be corrected.

In order to allow the official systems of records (AIMS) to be as accurate as possible, there is an extension of the correction capability for two additional reporting cycles (October and November) after the close of the fiscal year. During this time period, records that failed the computer validity and consistency checks which appear on the Accomplishment Error Registers and records entered incorrectly can be corrected.

AIMS records cannot be corrected after the extended fiscal year has ended.

Completed forms are routed to the approving official who reviews the forms to ensure the quality and integrity of the requested action. Requirements for managerial approval are dependent on the field being changed. See Form 5348, AIMS/ERCS Update (Examination Update), to determine if managerial approval is required.

Form 4844, Request for Terminal Action, Form 5348, AIMS/ERCS Update (Examination Update), (except for freeze code requests), and Form 5349, Examination Correction Request, are retained by originator or terminal function depending on local option and destroyed when no longer needed in current operations, but no later than 3 months after input. More information can be found in Document 12990, Records Control Schedules.

Abstract codes may be corrected. See instructions for Item 404 on Form 5349, Examination Correction Request.

Item 59, AIMS Open Control Number, is auto populated if a return is requested on the requisition. Centralized Files and Scheduling files returns by the AIMS Open Control Number. If Item 59 is input on a skeletal record, the information input will be overlaid with the AIMS Open Control Number when the full database is received if a return was requested. After the return is assigned to the field, the AIMS Open Control Number is no longer useful and the item number can be used to enter other information, but it must be numerics.

If input, Item 59 must be the only item number on the screen or the following error message will be displayed ONLY ITEM 59 MAY BE ENTERED.

The Activity Code (AC) is based on the return as filed without considering any later changes made by IRS. This is why the AC must not be updated with the exception of Substitute for Returns (SFR), Non-Master File (NMF) accounts, and Retention Register accounts.

Claim amount is not valid with Source Code (SC) 31.

CC AMSTU - a C must precede the amount claimed.

CC AMAXUE - if claim amount is entered, the claim date will be generated if not present on AIMS. If claim amount is deleted the claim date will also be deleted.

The claim rejection date input with CC AMCLSE is sent to MF. If the claim rejection date is incorrect, only the date on AIMS can be corrected with a new date using CC AMAXUE. The claim rejection date at MF cannot be corrected.

The claim rejection date can be deleted from the AIMS database by inputting a CC AMAXUE, Item 20-D. The claim rejection date at MF cannot be corrected.

Disposal codes (DCs) cannot be changed

If it is identified that the examiner’s time on a closed case is incorrect, and the case has been returned, (AMSTUR or AMSTUB) the examiner’s time cannot be corrected until it is resubmitted for closure. The case must close with an amount equal to or greater than the original closing. Time cannot be corrected if the reopening was after the end of the extended fiscal year as the time input was extracted for the prior fiscal year tables.

If it is determined that all the time on the case is Revenue Base Protection (claim for refund) time, the examiner's time must be zero. Using CC AMAXUE, enter a blank in Item 28 and the correct amount of time in Item 23.

CC AMFRZS is used to set freeze codes and CC AMFRZR is used to release freeze codes on the AIMS database. You must input the specific code you want to set or release. Freeze codes can be used:

After a freeze code is set, the Form 5348, AIMS/ERCS Update (Examination Update), should be forwarded to the area responsible for maintaining the listing of who requested the freeze code and the reason for the freeze.

A listing of freeze code contacts can be found on the Exam Systems Knowledge Base site at: ERCS Codes Listing.

The IRA Code can be updated using CC AMAXUE using Item Number 64. If input, it must be the only item number on the screen or the following error message will be displayed ONLY ITEM 64 MAY BE ENTERED.

The manual assessment amount is not valid with a DC 01 or 02. It is also not valid with a non-taxable AC.

To delete the manual assessment amount on an open record use CC AMAXUE and enter a blank space in Item 35.

To delete the manual assessment amount on a closed record use CC AMAXUE, Item 35-D.

CC AMREQ is used to correct AIMS when updated information has not been received from MF. This CC generates a TC 429. Upon receipt of the TC 429, BMF and IMF will send an AIMS update record which will correct the AIMS database. The correction should be reflected within two to three weeks from input date. Following are some examples of why CC AMREQ is used:

Use CC AMAXUE, Item 19-410/ and the 6 digit code. North American Industry Classification System (NAICS) codes are valid with MFT codes 01, 02, 04, 06, 10, 11, 14, 16, or 30.

The Partial Agreement Indicator (Item 61), can be updated using CC AMAXUE. If input, it must be the only item number on the screen or the following error message will be displayed ONLY ITEM 61 MAY BE ENTERED.

Only valid with Master File Tax (MFT) Codes 02, 05, 06, and 30.

Use CC AMAXUE, to delete the PIA code (Item 413-D) from the database when a PIA Code is not valid with the MFT on the record.

See X-Ref DLN.

Generally, unless the source code (SC) used on the original opening was in error, the SC should not be changed unless it meets one of the situations stated in this section.

The SC should reflect the reason the return was examined. Therefore if a return was waiting to be examined in one SC, but actually examined for a different reason, the SC should be updated.

ERCS and Report Generation Software (RGS) automatically generate Status Code updates when a case is moved from one Status Code to another.

The Status Code date is updated automatically with the input date. For Status Code 10, 12, and 22 through 24, a specific date may be entered. For Status Code 12 the date entered cannot be more than 31 days before or after the entry date and for Status 10 or 22 through 24, the date entered cannot be more than 20 days before or after the entry date. Status Code 24 is automatically generated when CC AMSTUS is input, the date depends on whether or not the date is entered or computer generated.

When an all numeric statute date is input (no alpha code or Form 872, Consent to Extend the Time to Assess Tax) that does not match the current AIMS statute date, an update to the Assessment Statute Expiration Date (ASED) is sent to MF. Sometimes a TC 560 is generated, other times the ASED field is updated without a TC 560.

If the TC 150 is a SFR, a TC 560 will post but will not update the ASED field.

If an alpha code is applicable, it can be entered by itself in the MM space on the input screen. This will update the DD portion of the statute date.

The Statute Consent Code should be input if a restricted statute extension has been secured. An R sets the restricted consent indicator. It will be displayed on AMDIS immediately after the ASED date. The input of a U unsets the restricted consent indicator. The ASED must be input along with the consent code when setting or removing the code. The consent code is valid with all alpha codes except EE.

The Survey Reason Code can be removed on an open record by inputting CC AMAXUE with a blank space in Item 65.

The Verified Assessment Code (Item 90), can be input using CC AMAXUE. If input, it must be the only item number on the screen or the following error message will be displayed ONLY ITEM 90 MAY BE ENTERED.

The X-REF DLN can be added to a record (including skeletal records) using CC AMAXUE, Item 58. If input, it must be the only item number on the screen or the following error message will be displayed ONLY ITEM 58 MAY BE ENTERED.