Part 2. Information Technology

Chapter 8. Audit Information Management System (AIMS)

Section 6. AIMS Command Code AMAXU

2.8.6 AIMS Command Code AMAXU

Manual Transmittal

December 08, 2023

Purpose

(1) This transmits revised IRM 2.8.6, Audit Information Management System (AIMS), AIMS Command Code AMAXU.

Material Changes

(1) IRM 2.8.6 Updated to add Acting, CIO.

(2) IRM 2.8.6.1 Internal Controls revised to comply with the updated standards.

(3) IRM 2.8.6.8 IRM 2.8.4.9 Removed references to PBC 326 from all impacted error messages, PBC 326 is invalid for AIMS.

(4) IRM 2.8.6.8 Added new error message for ELECT-OUT-BBA-CD.

(5) IRM 2.8.6.8 Added new Item No. 325.

(6) IRM 2.8.6.8 Removed INDUSTRY-AREA-CD 26 from error message INVALID INDUSTRY-AREA-CD RANGE.

(7) IRM 2.8.6.8 Added new error message ITEM 431 (ELECTRONIC-CASE-IND) CAN ONLY BE INPUT THROUGH ERCS.

(8) IRM 2.8.6.8 Added new error message ITEM 431 MAY NOT BE UPDATED WITH OTHER ITEMS.

(9) IRM 2.8.6.8 Removed error message ITEM 312 PRESENT, ITEM 315 REQUIRED.

(10) IRM 2.8.6.8 Added new error message IU-ADJ-YR (ITEM #315) NOT ALLOWED WITH DISP CD (ITEM #13) 01 OR 02.

(11) IRM 2.8.6.8 Added new PBC’s 405, 407 and 408 to error message PBC XXX, DISP-CD XX – SURVEY-REASON-CD REQUIRED.

(12) IRM 2.8.6.8 Added new error message TDC ONLY VALID FOR MFT 20 & 30 (IMF).

(13) IRM 2.8.6.8.1 Removed ‘CIC’ from error message CIC-LCC-CD/EGC XXXX INCONSISTENT.

(14) Exhibit 2.8.6-5 Removed ‘CIC’ from CIC-LCC-CD.

(15) Exhibit 2.8.6-5 Added ELECTRONIC-CASE-IND.

Effect on Other Documents

IRM 2.8.6, dated December 14, 2021, is superseded.

Audience

This IRM is intended for the general use of IDRS system personnel from all four Business Operating Divisions (W&I, SB/SE, LB&I and TE/GE) and Appeals accessing the Audit Information Management System.

Effective Date

(01-01-2024)


Kaschit Pandya
Acting, Chief Information Officer

2.8.6.1 (12-08-2023)

Program Scope and Objectives

  1. This IRM section provides the instructions for the Audit Information Management System (AIMS) command code AMAXU. AMAXU is a correction command code used to change, delete, or input various fields on the TIF record. While some fields may be corrected while the tax module is in inventory, AMAXU is primarily used to correct fields after the case has been closed. AMAXUA, E, and O will generate TC 971 (21) , TC 972 (21) and TC 560 (25) records to BMF when Bipartisan Budget Act (BBA) adjustments are made to the tax module.

  2. Purpose: This transmits revised IRM 2.8.6, Audit Information Management System (AIMS), AIMS Command Code AMAXU.

  3. Audience: The audience for this IRM section are users of the Audit Information Management System (AIMS).

  4. Policy Owner: Information Technology, Chief Information Officer.

  5. Program Owner: Information Technology, Applications Development, Compliance, Business Compliance Management System Branch AIMS Related Section.

  6. Primary Stakeholders: IDRS users from Appeals, LB&I, SB/SE, TE/GE and W&I

  7. Program Goals: To provide explicit instructions for the use of command code AMAXU in entering and requesting data.

2.8.6.1.1 (01-01-2024)

Background

  1. 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.

  2. 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.

  3. 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.

2.8.6.1.2 (01-01-2024)

Authority

  1. 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.

2.8.6.1.3 (01-01-2024)

Responsibility

  1. Headquarters AIMS Related Section is responsible for maintaining procedures related to AIMS programming.

2.8.6.1.4 (01-01-2024)

Program Management and Review

  1. Command Code AMAXU is managed by Work Requests which are submitted for changes and also by tickets which are submitted by users for corrections.

2.8.6.1.5 (01-01-2024)

Program Controls

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

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

2.8.6.1.6 (12-15-2017)

Terms/Acronyms/Definitions

  1. The following table defines acronyms frequently used throughout this IRM section:

    Terms

    Acronym Definition
    BMF Business Master File
    TIF Taxpayer Information File
    EO Exempt Organizations
    TIN Taxpayer Identification Number
     

2.8.6.1.7 (12-15-2017)

Related Resources

  1. Work Request Management System (WRMS)

  2. Unified Work Request (UWR) Process

  3. Functional Specification Package (FSP) 1.05.25.01, Command Code AMAXU

2.8.6.2 (01-01-2009)

Command Code AMAXU

  1. Command code AMAXU is a correction command code that is used to change or input various fields to a specified record on AIMS. CC AMAXU has five (5) definers.

2.8.6.3 (01-01-2004)

Command Code AMAXUA

  1. Command Code AMAXUA is a correction command code that follows the same processing rules as CC AMAXUE. However, it is limited to cases in Appeals statuses 80-89. Follow the processing criteria specified for CC AMAXUE when using CC AMAXUA. The input document for CC AMAXUA is Form 5572, Appeals Correction Request.

2.8.6.4 (01-01-2000)

Command Code AMAXUE

  1. This command code is used to update Examination fields on AIMS. The input document for CC AMAXUE is Form 5349, Examination Correction Request. To correct closed cases (status codes > 79) in EGC 1XXX or 2XXX, the input must be made on a field office terminal.

2.8.6.5 (01-01-2000)

Command Code AMAXUO

  1. This command code is used for records under control of Exempt Organizations and Government Entities. The input document for CC AMAXUO is Form 5598, TE/GE Correction Request. Also used for MFT 76 and TE/GE flowthrough cases.

2.8.6.6 (01-01-2000)

Command Code AMAXUP

  1. Command Code AMAXUP is a correction command code that is used to change or input various fields to a specified record on AIMS. This command code is used for records under control of an Employee Plans function. The input document for CC AMAXUP is Form 5598, TE/EP Correction Request.

2.8.6.7 (01-01-2000)

Command Code AMAXUZ

  1. For each terminal, there is a 4-character "AMAXU Update Counter" , used to keep track of AMAXU updates. The counter is incremented by one for each successful update for AMAXUE, AMAXUA, AMAXUP, AMAXUO. The total number of updates is displayed along with the Request Completed message in the following format: " REQUEST COMPLETED/UPDATES NNNN" . Whenever you wish to reset the counter to zero, enter AMAXUZ in positions 1-6 of line 1 and transmit the screen. The message returned will be: " COUNTER RESET TO 0000" .

2.8.6.8 (01-01-2021)

Command Code AMAXUE, AMAXUA, AMAXUO and AMAXUP Error Messages

  1. Line 24 of input screen will be reserved for messages. If all data input for CC AMAXUE, AMAXUA, AMAXUO and AMAXUP has been entered successfully and there are no errors encountered, the message " REQUEST COMPLETED/UPDATES NNNN" will be displayed on line 24. If any errors are encountered any of the following error messages may appear on line 24.

    6235(a)(1)-DT (PPA DEADLINE) ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    6235(a)(2)-DT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    6235(a)(3)-DT CANNOT BE CHANGED TO AN EARLIER DATE
      Self Explanatory
    6235(a)(3)-DT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    ABSTRACT INVALID OR INCOMPLETE
      The Form 720 abstract input is not valid or all the data necessary has been input
    ACT-CD/PROJECT-CD INCONSISTENT
      Self-explanatory
    ACTIVITY CODE/MFT INCONSISTENT
      The activity code on AIMS does not agree with the account MFT
    ACTIVITY CODE CANNOT BE CHANGED FOR MFT 46 CASES
      Self explanatory. For BMF MFT 46 cases only (EGC = 72XX).
    ACTIVITY-CODE XXX IS NON-TAXABLE - CLAIM-AMOUNT INVALID
      Self explanatory.
    ACT-CD 305 - SPECIAL-PROJECT-CD MUST BE 0999 & SOURCE-CD MUST BE 23
      Self Explanatory. For EGC 77XX and 79XX only.
     
       
    ADD-MOD-DAYS-CURRENT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    AGING-RSN-CD 50 - EGC MUST BE 2XXX
      Self-explanatory
    AGING-REASON 50 & 51 ONLY VALID WITH CLOSING PBC 212
      Self-explanatory
    AGING-REASON 50 & 51 ONLY VALID WITH PBC 212
      Self-explanatory
    AIMS-AGING-REASON-CD04 - EGC XXXX INCONSISTENT
      MUST HAVE 1XXX EGC WITH AIMS-AGING-REASON 04
    AIMS-AGING-REASON-CD (ITEM 410) IS ONLY VALID FOR EGC 76XX
      SELF EXPLANATORY
    ALPHA STATUTE = AE, CANNOT UPDATE 6235(a)(1)-DT (PPA DEADLINE)
      Self Explanatory
    AMAXUE VALID ONLY FOR EGC 1XXX, 2XXX OR 5XXX
      SELF EXPLANATORY
    AMAXUO ONLY VALID FOR EGC 7XXX
      SELF EXPLANATORY
    AMT CL CANNOT BE NEGATIVE OR ZERO
      SELF EXPLANATORY
    AMT DISALLOWED CANNOT BE NEGATIVE
      SELF EXPLANATORY
    APPEALS EMPLOYEE CANNOT USE CC AMAXUE
      Self-explanatory
    APPEALS OFFICE CODE/MFT INCONSISTENT
      For AMAXUE, APPEALS OFFICE CODE only valid for MFT 06
    APPEALS OFFICE CODE/STATUS-CD INCONSISTENT
      For AMAXUE, APPEALS OFFICE CODE #16 is only allowed if AIMS-STATUS-CD is 70, 72 or 73.
    APPEALS RESULTS (#800) REQUIRED WITH APPL-CLOSING CD XX
      APPL-CLOSING-CD 03-05, 08, 11-16, 18, 19 or 33 requires the input of APPEALS-RESULTS-AMT
    APPL-ADJUSTMENT-AMT/ACT-CD INCONSISTENT
      APPL-ADJUSTMENT-AMT SHOULD ONLY BE ENTERED FOR NON-TAXABLE RECORDS
    ASSESSMENT NOT PREVIOUSLY INPUT
      TC-300-IND IS NOT 1 AND ITEM 60 IS INPUT.
    BAD LENGTHS IN RECORD-CANNOT UPDATE
      Self-explanatory
    BBA-CHAPTER-2-2A-CD ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    CANNOT CHANGE ANY SOURCE-CD TO 45
      Self-explanatory
    CANNOT DELETE EXTRACTION IND 0
      The amount claimed may not be deleted until the record has been extracted for the reports.
    CANNOT UPDATE/CASE NOT CLOSED
      Self Explanatory
    CANNOT UPDATE EXAM-ADJUSTMENT-AMT NOT PRESENT
      Self explanatory
    CANNOT UPDATE SOURCE CODE TO XX IF EGC = 5XXX
      EGC = 5XXX Source Code cannot be 05, 10, 12, 40, 44, 50, 60, 62, 68, 88 or 90
    CANNOT UPDATE EXAM-UNAGREED-AMT NOT PRESENT
      Self explanatory
    CANNOT UPDATE TO ACT-CD XXX
      XXX = 495, 231, 259, 267, 281, 287, 426, 427, 428, 429
    CASE CLOSED - CANNOT UPDATE INFORMANTS-CLAIM-IND TO 3
      Self-explanatory
    CHANGE DENIED/DISPOSAL CD IS 34
      Self explanatory
    CHANGE DENIED/NOT AN EP RECORD
      The attempted change is for an EP account and the account accessed is not an EP account.
    CHAR AFTER ITEM NO. NN NOT - OR *
      Invalid character or blank after the item number.
    CHG. DENIED - PRIOR CLOSING EXAMINED
      Examined disposal code can only be changed to another examined disposal code
    CHG. DENIED - PRIOR CLOSING NON-EXAMINED
      Non-examined disposal code can only be changed to a non-examined disposal code
    CIC-LCC-CD/EGC XXXX INCONSISTENT
      CIC-LCC-CD only valid with 1XXX, 54XX, 58XX & 7XXX EGC
    CLAIM-AMOUNT PRESENT, SOURCE CODE MUST BE 30 OR 32 FOR EGC 76XX
      Self explanatory.
    CLAIM-AMT FOR EXAMINATION NOT PRESENT
      EXAM-CLAIM-AMT-DISALLOW-APPL IS PRESENT, CLAIM-AMT must be present
    CLAIM-AMT/DISP-CD INCONSISTENT
      Self explanatory.
    CLAIM-HOURS AND EXAM-CLAIM-TYPE MUST BE PRESENT
      If CLAIM-AMT-DISALLOWED is present, CLAIM-HOURS AND CLAIM-TYPE must also be present.
    CLAIM-HOURS AND EXAM-CLAIM-TYPE AND EXAM-CLAIM-AMT-DISALLOWED MUST BE PRESENT
      If CLAIM-REJECTION-DATE is present, then CLAIM-HOURS, EXAM-CLAIM-TYPE and EXAM-CLAIM-AMT-DISALLOWED must be present
    CLAIM-HOURS CANNOT BE CHANGED/STATUS MUST BE GREATER THAN 79
      Cannot correct CLAIM-HOURS while case is still in Examination status
    CLOSED IN A PRIOR FISCAL YEAR - CANNOT CORRECT
      Rpt-extraction-cycle is not within the fiscal year cannot update. Exception: Can correct XREF-DLN #58, AIMS-OPEN-CONTROL-NUM #59, PARTIAL AGREEMENT-IND #61, IRA-CD #64, VERIFIED ASSES-IND #90, INFORMANTS-CLAIM-IND #67.
    CLOSING CODE INCONSISTENT WITH APPEALS OFFICE CODE
      Self explanatory
    CLOSING PBC XXX - AGING REASON 99 (TAX EXAMINERS) NOT VALID
      For Closing PBC 320, 321, 323-327, not valid with Aging Reason 99
    CLOSING PBC 2XX, 330 - EGC 1998 & 2998 NOT VALID - UPDATE TO ANOTHER EGC
      Self explanatory
    CLOSING PBC 398 ONLY VALID WITH EGC 54XX/57XX/58XX
      Self-explanatory
    CLOSING PBC/SBC INCONSISTENT WITH SERVICE CENTER CODE
      Self-explanatory
    CORRECTION MUST BE INPUT AT THE CLOSING PBC TERMINAL
      Closing PBC is not in service center where original closure was done.
    COUNSEL RESULTS (#801) REQUIRED WITH APPL-CLOSING-CD XX
      APPL-CLOSING-CD 10 or 17 requires the input of COUNSEL-RESULTS-AMT
    COUNTER RESET TO 0000
      THE REQUEST COMPLETED UPDATE COUNTER IN THE REQUEST COMPLETED MESSAGE HAS BEEN RESET TO 0000
    D NOT VALID FOR ITEM NO. NNN
      The item number input for deletion is not a valid condition
    DELETE ABSTRACT DOES NOT MATCH TIF ABSTRACT
      THE ABSTRACT BEING DELETED DOES NOT MATCH THE ABSTRACT ON THE TIF
    DISP-CD/EXAM UNAGREED AMT INCONSISTENT
      EXAM-UNAGREED-AMT AND APPL-CD PRESENT/DISP-CD MUST BE 7, 11 (EO) DISP-CD MUST BE 7, 11, 12 (EXAM)
    DISP-CD/MANUAL-ASSESS-AMT INCONSISTENT
      CANNOT HAVE MANUAL ASSESSMENTS WITH NO-CHANGE DISPOSAL CODES
    DISP-CD 34 AIMS-RESULTS-AMT MUST BE NEGATIVE
      SELF EXPLANATORY
    DISP-CD 34 - ITEM 22, 23 & 24 NOT ALLOWED
      Self Explanatory
    DISP-CD 34 - ITEM 405-408 NOT ALLOWED
      Self Explanatory
    DISP-CD 34 XXXX/EXAM-TECH-CD MUST NOT BE 3
      Self Explanatory
    DISP-CD 43 ONLY VALID FOR PBC 320, 321, 323-325, 327, 330
      Self Explanatory
    DISP-CD XX/EXAM-GRD MUST BE PRESENT
      Self Explanatory
    DISP-CD XX - ONLY ONE EP-ISSUE-CD ALLOWED
      DISP-CD 01 & 02 CASES CAN ONLY HAVE 1 EP-ISSUE-CD
    DISP-CD/EXAM-TIME INCONSISTENT
      DISP-CD IS 34 EXAM-TIME CANNOT BE PRESENT.
    EARLY-ELECT-INTO-BBA-CD ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    EARLY-ELECT-INTO-BBA-CD/TXPD INCONSISTENT
      Self Explanatory
    EGC 1000-1099, 2000-2099, 1850-1999, AND 2850-2999 REQUIRE AN SBC OF 877XX
      Self Explanatory
    EGC 1998 & 2998 ARE NOT VALID WITH STATUS 5X
      Self Explanatory
    EGC 1XXX CANNOT DELETE CASE GRADE
      ITEM #32 CANNOT BE DELETED IF EGC IS 1XXX UNLESS THE SPECIAL PROJECT CODE IS 0164
    EGC 5XXX EXAM. TECH. MUST BE 2 OR 7
      Self Explanatory
    EGC 5XXX MUST USE SERVICE CENTER TERMINAL
      Self Explanatory
    EGC 56XX IS ONLY VALID WITH CLOSING PBC 194
      Self Explanatory
    EGC 56XX IS ONLY VALID WITH PBC 194
      Self Explanatory
    EGC XXXX CANNOT DELETE EXAMINERS NAME
      ITEM #33 CANNOT BE DELETED IF EGC IS 1XXX or 2XXX
    EGC XXXX/DISP-CD 5 NOT VALID
      Self Explanatory
    EGC XXXX/EXAM-GRD MUST BE 3-9, 11
      Self Explanatory
    EGC XXXX/EXAM-GRD MUST BE 5, 7, 9, 11-14
      Self Explanatory
    EGC XXXX/EXAM-TECH-CD MUST BE 3
      Self Explanatory
    EGC XXXX/EXAM-TECH-CD MUST NOT BE 3
      Self Explanatory
    EGC/ACTIVITY CODES INCONSISTENT
      Self explanatory
    EGC/SOURCE CODES INCONSISTENT
      Self explanatory
    ELECT-OUT-OF-BBA-CD (#317) = 1, MUST DELETE 6235(a)(1)-DT (PPA DEADLINE)
      Self explanatory
    ELECT-OUT-OF-BBA-CD = 1, 6235(a)(1)-DT (PPA DEADLINE) NOT ALLOWED
      Self explanatory
    ELECT-OUT-OF-BBA-CD = 2, 6235(a)(1)-DT (PPA DEADLINE) REQUIRED
      Self explanatory
    ELECT-OUT-OF-BBA-CD/TXPD INCONSISTENT
      Self explanatory
    ELECT-OUT-OF-BBA-CD ONLY VALID FOR MFT 06 OR 35
      Self explanatory
    EMBEDDED BLANKS ITEM NO. EXPECTED
      Check format of entry. Blanks around an item number are invalid
    EMPLOYEE-GRP-CD/PRIMARY-BUSINESS-CODE INCONSISTENT
      Self explanatory
    ENTRY NO. NN INVALID FOR AMAXUA
      An invalid item no. was input with AMAXUA
    EPMF ACCOUNT - ACT CD MUST BE 307 OR 312 OR 315
      Self-explanatory
    EXAM-ADJUSTMENT-AMT/ACT-CD/DISP-CD/DEL-RET-CD INCONSISTENT
      AN EXAM ADJUSTMENT AMT IS PRESENT WITH DISP CD 03-19, IF THE ACTIVITY CODE IS FOR A NON-TAXABLE RETURN THE DEL-RET-CD MUST BE 1 OR 2
    EXAM-ADJUSTMENT-AMT/ACT-CD/DISP-CD/INCONSISTENT
      EXAM-ADJUSTMENT-AMT IS PRESENT AND RETURN IS TAXABLE OR EXAM-ADJUSTMENT-AMT PRESENT AND DISP-CD NOT 03-19
    EXAM CLAIM AMT DISALLOWED MUST BE POSITIVE
      Self explanatory
    EXAM-CLAIM-AMT-DISALLOWED MUST BE PRESENT
      Self Explanatory
    EXAM-CLAIM-AMT-DISALLOWED PRESENT - EXAM-CLAIM-TYPE AND CLAIMS-HOURS REQUIRED
      Self Explanatory
    EXAM-CUM-ASSESSMENT-AMT PRESENT - CANNOT UPDATE TO NON-TAXABLE ACT-CD
      Self Explanatory
    EXAM GRADE ALREADY PRESENT
      Exam Grade is on the TIF
    EXAM-START-DT PRESENT, DISP-CD 43 NOT ALLOWED
      Self Explanatory
    EXAMINERS TIME CANNOT BE CHANGED/STATUS MUST BE GREATER THAN 79
      CANNOT CORRECT EXAMINERS TIME WHILE CASE IS STILL IN EXAM STATUS
    FIRST 2 DIGITS OF IU-ADJ-YR MUST BE 20
      Self Explanatory
    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 19 or 20
    FIRST 2 DIGITS OF THE PRIMARY TAX PERIOD MUST BE 19 OR 20
      The century digits of the Primary Tax Period must be in the first two characters of the Tax Period and must be 19 or 20
    FIRST DIGIT OF APPEALS OFFICE CODE MUST = 1
      The first digit of the APPEALS OFFICE CODE must be a 1 when using AMAXUE
    FLOW THROUGH ADJUSTMENT - EGC MUST BE 7XXX
      EGC 7XXX and FLOWTHRU-IND = 1 CONSTITUTES A FLOW THROUGH ADJUSTMENT - EGC. CAN ONLY BE CHANGED TO 7XXX VALUE
    FOR ITEM 301-304, 306, 308-310, 319, 324-326 INPUT DATES CANNOT BE > CURRENT DT
      Self-explanatory
    FOR MFT 74, ACTIVITY-CODE 182 NOT VALID
      Self-explanatory
    FOR MFT 99, ACT-CD 182 ONLY SOURCE CODE 26 IS VALID
      Self-explanatory
    FOR SRC-CD 01, 02, 25,45 - AIMS-SOURCE-CD INPUT MUST MATCH AIMS-OPENING-SOURCE-CD
      Self Explanatory
    FPA-DT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    FPA-DT CANNOT BE PRIOR TO THE 6225(c)(7)-DT
      Self Explanatory
    FPA-DT (ITEM 308) CANNOT BE LATER THAN THE FPA-DL-DT
      Self Explanatory
    FPA-WAIVER-DT ONLY VALID FOR MFT 06 OR 35
      Self-explanatory
    FREEZE CODE XX PRESENT
      The freeze code indicated prohibits the changing or deleting of information on the account accessed
    I/O ERROR (TCWF,READ XX)
      Temporary TCWF problem (XX = STATUS OF ERROR)
    I/O ERROR (TCWF, WRITE XX)
      Temporary TCWF problem (XX = STATUS OF ERROR)
    I/O ERROR (YYYY, NNNN)
      If this message continues to appear, contact the RPA staff
    I/O ERROR PSCR, READ XXXX (XXXX = STATUS OF ERROR)
      COMPUTER ERROR - TRY AGAIN (XXXX = STATUS OF ERROR)
    I/O ERROR PSCR, WRITE XXXX (XXXX = STATUS OF ERROR)
      COMPUTER ERROR - TRY AGAIN
    IF TIN CORRECT, NC/CD IS (vvvv)
      Self explanatory
    INCONSISTENT CLOSING PBC WITH EMPLOYEE TYPE
      Self-explanatory
    INCONSISTENT CLOSING PBC WITH SECONDARY-BUSINESS-CD
      Self-explanatory
    INCONSISTENT CLOSING PBC/SBC
      Self-explanatory
    INCONSISTENT PBC WITH EMPLOYEE-TYPE
      PBC 1XX and 2XX must equal 1XXX or 2XXX. PBC 3XX must equal 1XXX. 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/SBC
      The PBC is not consistent with the first 3 digits of the SBC.
    INCONSISTENT PBC/SBC/SC FOR EXCISE OR E&G
      Self-explanatory
    INFORMANTS-CLAIM-IND INPUT MATCHES TIF INFORMANTS-CLAIM-IND CANNOT UPDATE
      Self-explanatory
    INPUT EGC SAME AS PRESENT EGC
      Self explanatory
    INPUT NOT NUMERIC. INVALID
      The input field must be numeric
    INVALID ABSTRACT CLAIM TIME
      1 - 6 NUMERIC
    INVALID ABSTRACT CODE
      VALID VALUES ARE 001-195
    INVALID ABSTRACT DISPOSAL CODE
      VALID VALUES ARE 01-04 AND 07-13
    INVALID ABSTRACT HOURS
      1 TO 5 NUMERICS
    INVALID ABSTRACT RESULTS
      1 TO 9 NUMERICS.
    POSITIVE, NEGATIVE AND ZEROES ARE VALID.
    INVALID AIMS-BOD-CD
      AIMS BOD Code must be 1, 2, 3 or 4.
    INVALID CLOSING AIMS-BOD-CD
      Self Explanatory
    INVALID CLOSING PBC
      Self Explanatory
    INVALID CC MODIFIER A, P, E, O, Z
      Position 6 of line 1 must be A, P, E, O or Z
    INVALID EMPLOYEE GROUP CODE
      AIMS contains an invalid employee group code for the account
    INVALID EMPLOYEE-TYPE
      First character of the EGC must be 1, 2 or 5.
    INVALID EP PIC NAICS CD #612
      DATA ENTERED IN ITEM 612 IS INCORRECT
    INVALID INDUSTRY-AREA-CD RANGE
      Last 2 digits of the PBC must be 01-07, 12-14, 20, 21, 23-25, 27, 30, 90-99.
    INVALID MFT
      Self explanatory
    INVALID NAICS CODE #19
      DATA ENTERED IN ITEM #19 IS INCORRECT
    INVALID NAME CONTROL/CHECK DIGIT
      Name Control/Check Digit do not meet standard validity checks
    INVALID PLAN-RPT-NUM
      Self explanatory
    INVALID PLAN-RPT-NUM/MISSING PLAN NUM
      PLAN-RPT-NUM must be numeric
    INVALID PRIMARY-BUSINESS-CD
      Valid codes are 190-194, 201-207, 212–214, 295-299, 320, 321, 323-327, 330 and 398.
    INVALID REF NUMBER #19
      ONLY VALID REFERENCE NUMBER FOR ITEM-19 IS 410 (NAICS-CD)
    INVALID SBC
      First 3 digits of the SBC must be 000-947, 949, 950, 951, 960, 970, 980.
    INVALID TAX PERIOD
      Tax Period must be numeric
    INVALID TERRITORY-CD RANGE
      4th and 5th position of the SBC must be 00-60.
    INVALID TIN
      Format or File Source incorrect
    ITEM #306 AND ITEM #307 MUST BE ENTERED TOGETHER
      Self Explanatory
    ITEM #306 AND ITEM #307 MUST BE DELETED TOGETHER
      Self Explanatory
    ITEM #309 AND ITEM #311 MUST BE DELETED TOGETHER
      Self Explanatory
    ITEM #310 AND ITEM #311 MUST BE DELETED TOGETHER
      Self Explanatory
     
       
    ITEM #319 AND ITEM #320 MUST BE DELETED TOGETHER
      Self Explanatory
    ITEM #319 AND ITEM #320 MUST BE ENTERED TOGETHER
      Self Explanatory
    ITEM #326 AND ITEM #311 MUST BE DELETED TOGETHER
      Self Explanatory
    ITEMS #405, #406 AND #407 MUST BE ENTERED IN SEQUENCE
      All primary information must be input in numerical sequence #405–#407
    ITEMS #405, #406 AND #407 MUST NOT BE INPUT WITH RELATED-RETURN-ALPHA-CD P (#408)
      The computer will automatically generate Items #405, 406 and 407 if alpha code "P" is used.
    ITEM #402 AND ITEM #403 MUST BE INPUT
      ITEM 402 (IE TIME DOLLAR PERCENT) and Item 403 (IE TIME PERCENT) must both be input
    ITEM #402 AND ITEM#403 MUST BE DELETED
      ITEM 402 (IE TIME DOLLAR PERCENT) and Item 403 (IE TIME PERCENT) must both be deleted
    ITEM 431 (ELECTRONIC-CASE-IND) CAN ONLY BE INPUT THROUGH ERCS
      Self Explanantory
    ITEM 431 MAY NOT BE UPDATED WITH OTHER ITEMS
      Self Explanatory
    ITEM 21 MUST BE PRESENT
      Disposal code 34 & Claim Amount is not present
    ITEMS 301-315, 318-327 ONLY ALLOWED FOR BBA
      Self Explanatory
    ITEM NO. 404 HAS NOT BEEN INPUT PREVIOUSLY
      Abstract was not input before abstract delete ind (#409)
    ITEM NNN EXCEEDS MAXIMUM LENGTH
      Self-explanatory
    ITEM NNN HAS A MISPLACED ENDING COMMA
      Self-explanatory
    ITEM NO. NNN INVALID FOR AMAXUA
      The item number is not valid
    ITEM NO. NNN NOT VALID FOR AMAXUP
      The item No. input is not a valid correction for an EP account
    ITEM NO. NNN INVALID FOR AMAXUE
      Item number NNN invalid for AMAXUE
    ITEM NO. NNN INVALID FOR AMAXUO
      Item number NNN invalid for AMAXUO
    ITEM NUM NNN NOT VALID FOR EGC 77XX and 79XX CASES
      Items 400-409 or 412 are not valid for 77XX and 79XX cases
    ITEM NUMBER 424 ONLY VALID FOR EGC 76XX, 77XX AND 79XX
      Self-explanatory
    ITEM NUMBER MUST START IN POSITION 1 OF LINE 2 FOR AMAXU - SEE IRM 2.8.6-2
      Self-explanatory
    ITEM NUMBER XXX INVALID FOR MFT 76
      INPUT ITEM NUMBER IS 17, 44 - 47, 400, 418 or 419.
    IU-ADJ-YR INVALID
      Self Explanatory
    IU-ADJ-YR ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    IU-ADJ-YR PRESENT/ IU-PS-ADJ-YR-AMT REQUIRED
      AIMS-STATUS-CD = 90 and IU-PS-ADJ-YR-AMT present on TIF
    IU-ADJ-YR (ITEM #315) NOT ALLOWED WITH DISP CD 01 OR 02
      Self Explanantory
    IU-PS-ADJ-YR-AMT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    IU-PS-ADJ-YR-AMT PRESENT, PUSH-OUT-CD CANNOT = 1
      Self Explanatory
    IMPUTED UNDERPAYMENT AMOUNTS PRESENT/CANNOT DELETE IU-ADJ-YR
      Self Explanatory
    IU-PUSHED-OUT-AMT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    IU-REDUCTION-AMT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    MANUAL-ASSESSMENT-AMT NOT VALID WITH NON-TAXABLE- ACT-CD
      Self-explanatory
    MAXIMUM NUMBER OF ABSTRACTS PRESENT
      The record accessed is a Form 720 and already contains 15 abstract sections
    MFT 29 - SOURCE-CD MUST BE 30 43, 44 OR 50
      Self explanatory
    MFT-CD-29-IND (ITEM # 429) IS ONLY ALLOWED WITH MFT 30
      Self explanatory
    MFT 29 - SOURCE-CD MUST BE 43, 44 OR 50
      Self explanatory
    MFT 96 NOT VALID FOR EGC 76XX
      Self-explanatory
    MFT XX NOT VALID FOR NAICS CODES
      FOR NAICS PROCESSING, VALID MFTS ARE 01,02,04,06,10,11,14,16,30, AND 74
    MFT/TIN INCONSISTENT
      MFT inconsistent with file source
    MOD-DETERMINATION-LTR-DT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    MOD-EXTENSION-DT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    MOD-REQUEST-DECISION-CD ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    MOD-REQUEST-RECVD-DT ALREADY PRESENT
      Self Explanatory
    MOD-REQUEST-RECVD-DT MUST BE SAME OR PRIOR TO THE MOD-WAIVER-DT
      Self Explanatory
    MOD-REQUEST-RECVD-DT NOT PRESENT, ITEM 323 NOT ALLOWED
      Self explanatory
    MOD-REQUEST-RECVD-DT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    MOD-TYPE-CD ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    MOD-TYPE-CD PRESENT - MOD-REQUEST-RECVD-DT REQUIRED
      Self Explanatory
    MOD-WAIVER-DT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    MOD-WAIVER-DT-CD PRESENT/ITEM 320 NOT ALLOWED
      Self Explanatory
    MUST INPUT THE IU-ADJ-YR WHEN DELETING #312
      Self Explanatory
    MUST USE ITEM 19 TO CORRECT NAICS CODE
      THE TAX PERIOD IS GREATER THAN 199811, USE INPUT ITEM #19 (REF-NUM #410). THE DATA IS NAICS CODE.
    MUST USE ITEM413 TO CORRECT PIA CODE
      THE TAX PERIOD IS LESS THAN 199812, USE INPUT ITEM #413.
    NAP-DT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    NBAP-LTR-DT/TAX PERIOD INCONSISTENT
      Self Explanatory
    NO COMMA INPUT AFTER ITEM NO. NNN
      Self explanatory.
    NO CHANGE REQUESTED
      The item input is the same as is already on the record
    NO LARGE CASE RELATED GROUP PRESENT
      Self Explanatory
    NO SECTION NN IN THIS RECORD
      An attempt has been made to access a part of the AIMS data base which does not exist for this record. (NN = number of the non-existent section)
    NOT VALID RECORD FOR AMAXU
      TIF record type is not F0, F1 or F4.
    ONLY AMAXUA ALLOWED FOR CASES OPENED UP DIRECTLY TO APPEALS (AM424A)
      Self-explanatory
    ONLY ITEM 58 MAY BE ENTERED
      WHEN CHANGING ITEM 58 (XREF-DLN) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN
    ONLY ITEM 59 MAY BE ENTERED
      WHEN CHANGING ITEM 59 (AIMS OPEN CONTROL NUMBER) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN
    ONLY ITEM 60 MAY BE ENTERED
      WHEN CHANGING ITEM 60 (TC-300-IND) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN
    ONLY ITEM 61 MAY BE ENTERED
      WHEN CHANGING ITEM 61 (PARTIAL-AGREEMENT-IND) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN
    ONLY ITEM 64 MAY BE ENTERED
      WHEN CHANGING ITEM 64 (IRA-CD) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN
    ONLY ITEM 67 MAY BE ENTERED
      WHEN CHANGING ITEM 67 (INFORMANTS-CLAIM-IND) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN
    ONLY ITEM 90 MAY BE ENTERED
      WHEN CHANGING ITEM 90 (VERIFIED-ASSESS-IND) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN.
    ONLY ITEM 429 MAY BE ENTERED
      Self explanatory
    PBC 2XX, 330 - EGC 1998 & 2998 NOT VALID - MUST UPDATE TO ANOTHER EGC
      Self Explanatory
    PBC XXX - AGING REASON 99 (TAX EXAMINERS) NOT VALID
      PBC 320, 321, 323-325, 327, Aging Reason 99 not Valid
    PBC XXX - DISP-CD XX - SURVEY-REASON-CD REQUIRED
      SURVEY-RSN-CD required with DISP-CD 31 or 32 & PBC 201-207, 320, 321, 323-325, 327, 330, 401-410. SURVEY-RSN-CD required with DISP-CD 20 or 21 & PBC 201-207.
    PBC 398 IS ONLY VALID WITH EGC 54XX/57XX/58XX
      Self Explanatory
    PIA-CODE CANNOT BE CHANGED/MFT MUST BE 02,05,06 OR 30
      Self Explanatory
    PLAN NUM MUST BE ENTERED
      For MFT 76 & 74 must enter PLAN NUM on screen
    PLAN-RPT-NUM MUST BE INPUT WITH MFT 46/76/84/85/86
      Self explanatory
    PLAN-RPT-NUM NOT VALID FOR NMF CASES
      Self explanatory
    PLAN-RPT-NUM ONLY VALID WITH MFT 46/76/84/85/86
      Self explanatory
    PPA-DT MUST BE SAME OR PRIOR TO THE 6235(a)(1)-DT (PPA DEADLINE)
      Self Explanatory
    PPA-DT NOT PRESENT/ITEM 303 NOT ALLOWED
      Self Explanatory
    PPA-DT NOT PRESENT/ITEM 304 NOT ALLOWED
      Self Explanatory
    PPA-DT NOT PRESENT/ITEM 319 AND ITEM 320 NOT ALLOWED
      Self Explanatory
    PPA-DT NOT PRESENT, ITEM 322 NOT ALLOWED
      Self Explanatory
    PPA-DT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    PRIOR EGC SAME AS INPUT EGC
      Self explanatory
    PRIMARY MFT/TAX PERIOD INCONSISTENT
      ITEM #405 IS INCONSISTENT WITH ITEM #407
    PRIMARY TIN/FILE SOURCE INCONSISTENT
      THE DISPLAY FILE SOURCE IN ITEM #405 IS INCONSISTENT WITH THE TIN IN ITEM #405
    PRIMARY TIN/MFT INCONSISTENT
      THE DISPLAY FILE SOURCE IN ITEM #405 IS INCONSISTENT WITH ITEM #406
    PUSH CODE 021 OR 036 ONLY VALID WITH SOURCE CODE 43
      Valid for EGC 7XXX
    PUSH-OUT-CD = 1 OR 2, PUSH-OUT-ELECTION-DT REQUIRED
      Self Explanatory
    PUSH-OUT-CD = 3, PUSH-OUT-REVOCATION-DT REQUIRED
      Self Explanatory
    PUSH-OUT-CD = 4, PUSH-OUT-DEFAULT-DT REQUIRED
      Self Explanatory
    PUSH-OUT-CD = 4, TIF PUSH-OUT-CD MUST BE 1 OR 2
      Self Explanatory
    PUSH-OUT-DEFAULT-DT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    PUSH-OUT-DEFAULT-DT PRESENT/PUSH-OUT-CD OF 4 REQUIRED
      Self Explanatory
    PUSH-OUT-ELECTION-DT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    PUSH-OUT-ELECTION-DT PRESENT/PUSH-OUT-CD OF 1 OR 2 IS REQUIRED
      Self Explanatory
    PUSH-OUT-PACKAGE-RECD-DT ONLY VALID FOR MFT 06 OR 35
      Self-explanatory
    PUSH-OUT-REVOCATION-DT ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    PUSH-OUT-REVOCATION-DT PRESENT/PUSH-OUT-CD OF 3 REQUIRED
      Self Explanatory
    RECORD NOT ON FILE
      Self explanatory
    REPORT-EXTRACTION-IND IS 3
      Account has been returned to Exam after closing, cannot change the account until monthly extract
    REQUEST COMPLETED/UPDATES NNNN
      The change or deletion attempted has been completed. NNNN = number of successful attempts
    SBC 877XX ONLY VALID WITH EGC’S 1000-1099; 2000-2099, 1850-1999; AND 2850-2999
      Self Explanatory
    SECONDARY-SSN IS ONLY ALLOWED WITH MFT 30
      Self Explanatory
    SOURCE CODE NN, CLAIM AMOUNT PRESENT
      The TIF contains a source code 31, which is not valid with an amount claimed
    SOURCE CODENN POS CLAIM AMT NEEDED
      The TIF contains source code 30, which requires a positive claim amount to be present
    SOURCE CODE NN/STAT CD 06 OR LESS
      Self-explanatory
    SOURCE CODE XX, PRIMARY RETURN INFO MUST BE ENTERED IN ITEMS 405-407
      Source code 05, 10, 12, 23, 39, 40, 44, 48, 50, 64, 72, 89, 91 requires Item 405 - 407 to be input
    SOURCE CODE 43 ONLY VALID WITH PUSH CODE 021 OR 036
      Valid for EGC 7XXX
    SOURCE-CD/DISP-CD INCONSISTENT
      If Disposal Code = 45 then Source Code must be 45
    If Disposal Code = 99 then Source Code must be 60
    SOURCE/EGC CODES INCONSISTENT
      Self-explanatory
    SPECIAL PROJECT CODE 0153 NOT VALID
      Self-explanatory
    STATUS-CDS 12 - 19 ARE NOT VALID WITH SOURCE-CD 45
      Self-explanatory
    STATUS-CD IS 7X, ONLY AN APPEALS EMPLOYEE CAN UPDATE ITEM 16 USING AMAXUE
    STATUS CODE/EGC INCONSISTENT
      The TIF contains a status code which is inconsistent with the TIF employee group code
    STATUS INCONSISTENT FOR ITEM XXX
      The item input is invalid for account status code and/or other conditions it is required to meet are not present
    STATUS INVALID FOR AMAXUA
      AMAXUA can only change or delete items on accounts in status 80-89
    SURVEY-REASON-CD IS ONLY VALID WITH DISP-CD 20/21/31/32
      Self explanatory
    TAX CLASS/MFT INCONSISTENT
      Renumbered DLN Tax Class must be consistent with AMAXU MFT.
    TAX PERIOD/MFT INCONSISTENT
      Self explanatory
    TAX PERIOD/TEFRA-CD INCONSISTENT
      TEFRA-CD not required after 201811
    TC 424 RECORD. EGC NOT 5XXX
      The record accessed is a 424 skeletal. Request terminal is SC & EGC is not 5XXX
    TC 424 RECORD
      Record accessed is a 424. May only change items 26, 27, 50, 58, 59 or 400
    TDC ONLY VALID FOR MFT 20 & 30 (IMF)
      Self Explanantory
    TEFRA-CD ONLY VALID FOR MFT 06 OR 35
      Self Explanatory
    TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS DATA BASE SERVICE CENTER CD
      Self-explanatory
    TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS BASE SC-CD / PROCESSING CAMPUS CD
      Self-explanatory
    TE/GE FLOW-THROUGH ACTIVITY CODE/MFT INCONSISTENT
      Self-explanatory
    TIF EARLY-ELECT-INTO-BBA-CD NOT PRESENT/2 NOT ALLOWED
      Self Explanatory
    TIF EGC MUST BE 1000 1014 1017 1099 OR 1917 FOR UPDATES FOR EGC 1917
      Self-explanatory
    TIF ELECT-OUT-OF-BBA-CD = 1, CANNOT DELETE
      Self Explanatory
    TIF ELECT-OUT-OF-BBA-CD NOT PRESENT/2 NOT ALLOWED
      Self Explanatory
    TIF PUSH-OUT-CD NOT PRESENT/3 NOT ALLOWED
      Self Explanatory
    TIME APPLIED NOT ALLOWED
      The AIMS account contains a non-examined disposal code and time is present.
    TIME APPLIED MUST BE PRESENT
      The AIMS account contains an examined disposal code and time must be present.
    TIN CHANGE INDICATED, BUT NOT FOUND
      F4 RECORD-TYPE-CD and New TIN contains zeroes.
    TIN CHANGED TO VVVVVVVVV
      The account accessed has had a TIN change. Use the TIN indicated to obtain account
    TIN/FS INCONSISTENT
      Self Explanatory
    TIN/MFT INCONSISTENT
      Self Explanatory
    VCAP-IND ONLY VALID FOR EGC 72XX, 77XX OR 79XX
      Self-explanatory
    VCAP-IND PRESENT - EGC 76XX NOT VALID
      Self-explanatory
    XREF TIN/FILE SOURCE INCONSISTENT
      Self Explanatory

2.8.6.8.1 (01-01-2021)

VALAIMS Error Messages

  1. VALAIMS ERROR MESSAGES ONLY-
    THE FOLLOWING ERROR MESSAGES ARE COMMON TO AMAXU AND AMCLS:

    1ST DIGIT OF CASE-GRADE MUST BE 0 TO 9
    FOR EGC 7230-7299 ONLY
    1ST DIGIT OF CASE-GRADE MUST BE 1, 2, 3 OR 4
    SELF EXPLANATORY
    2ND DIGIT OF CASE-GRADE MUST BE 1 TO 3
    SELF EXPLANATORY
    2ND DIGIT OF CASE-GRADE MUST BE 1, 2, 3 OR 9
    SELF EXPLANATORY
    2ND DIGIT OF CASE-GRADE MUST BE 1, 2, 3, 5, 7 OR 9
    SELF EXPLANATORY
    3121Q-AMT ONLY ALLOWED WITH MFT 01, 11 OR 14
    SELF EXPLANATORY
    3RD DIGIT OF CASE-GRADE MUST BE 1
    SELF EXPLANATORY
    3RD DIGIT OF CASE-GRADE MUST BE 1 OR 2
    SELF EXPLANATORY
    3RD DIGIT OF CASE-GRADE MUST BE 1 OR 2 FOR ESTATE RETURN
    SELF EXPLANATORY
    ABST-TIME & ABST-CLAIM-TIME CANNOT BOTH BE ZERO, TIME OR CLM-TIME MUST BE PRESENT
    SELF EXPLANATORY
    ABSTRACT-CLAIM-HOURS AND CLAIMS-HOURS MUST BE EQUAL
    SELF EXPLANATORY
    ABSTRACT-TIME AND EXAM-TIME MUST BE EQUAL
    SELF EXPLANATORY
    ABSTRACT INFORMATION MUST NOT BE PRESENT
    ABSTRACT INFORMATION IS VALID FOR MFT 03 AND 45 ONLY.
    ABSTRACT INFORMATION MUST BE PRESENT
    MFT 03 AND 45 REQUIRE ABSTRACT INFORMATION
    ABSTRACT RESULTS AMOUNT MUST BE NEGATIVE FOR ABST-CD 080
    SELF EXPLANATORY
    ABSTRACT-RESULTS-AMT MUST EQUAL AIMS RESULTS-AMT
    THE SUM OF ALL ABSTRACT-RESULT-AMTS MUST EQUAL THE AIMS-RESULT-AMT WITHIN A ≡ ≡ ≡ ≡ ≡ TOLERANCE
    ABSTRACT-RESULTS MUST BE POSITIVE
    DISP-CD-DT IS LESS THAN 01/01/1999.
    ABSTRACT DISPOSAL CODE 01 ENTERED AND DELINQUENT-RET-CD IS SET AND ABSTRACT RESULTS ARE NOT POSITIVE.
    ABSTRACT RESULTS MUST BE ZERO
    DISP-CD-DT IS LESS THAN 01/01/1999:
    ABSTRACT DISPOSAL CODE 01 ENTERED AND DELINQUENT-RET-CD IS NOT ON AND ABSTRACT RESULTS NOT ZERO; OR ABSTRACT DISPOSAL CODE 02 REQUIRES ZERO ABSTRACT RESULTS.
    DISP-CD-DT IS GREATER THAN 12/31/1998: ABST-DISP-CD IS 01 OR 02, ABSTRACT-RESULTS MUST BE ZERO.
    ABSTRACT RESULTS MUST NOT BE 0
    ABSTRACT DISPOSAL CODES 03, 04, AND 07–13 REQUIRE NONZERO ABSTRACT RESULTS
    ACTIVITY CODE/APPL-ADJUSTMENT-AMT INCONSISTENT
    IF APPL-ADJUSTMENT-AMT IS PRESENT, NON-TAXABLE ACTIVITY CODE MUST BE PRESENT.
    ACTIVITY CODE/CNSL ADJUSTMENT AMT INCONSISTENT
    IF COUNSEL ADJUSTMENT AMOUNT IS PRESENT, NON-TAXABLE ACTIVITY CODES MUST BE PRESENT.
    ADJUSTMENT-TO-SBSE-WI-LB&I MUST NOT BE NEGATIVE FOR MFT 74/DISP-CD 12
    SELF EXPLANATORY
    ADJUSTMENT-TO-SBSE-WI-LB&I OR EP-CLOSING-AGREEMNT-RSLTS-AMT MUST = ZERO
    SELF EXPLANATORY
    ADJUSTMENT-TO-SBSE-WI-LB&I & EP-CLOSING-AGREEMNT-RSLTS-AMT CANNOT BOTH = ZERO
    SELF EXPLANATORY
    AIMS-RESULTS-AMT MUST BE NEGATIVE WITH DISP-CD 34
    SELF EXPLANATORY
    APPEALS-OFFICE-CODE INCONSISTENT WITH DISPOSAL CODE
    DISPOSAL CODE IS NOT 07, 11 OR 12 AND APPEALS-OFFICE-CODE IS PRESENT
    APPEALS-OFFICE-CODE MUST BE PRESENT
    APPEAL OFFICE CODE ITEM #16 IS A REQUIRED ENTRY
    APPL-CD MUST BE 1XX WITH CLOSING CODE 03–05, 13, 18, 19
    SELF-EXPLANATORY
    APPL-CD MUST BE 2XX WITH CLOSING CODE 08, 10, 11, 12 OR 17
    SELF-EXPLANATORY
    APPL-CLAIM-AMT/APPL-CLAIM-AMT-DISALLOW INCONSISTENT
    IF APPL-CLAIM-AMT-DISALLOW IS PRESENT, APPL-CLAIM-AMT MUST BE PRESENT.
    (APPL-CLAIM-AMT MAY BE PRESENT WITH NO APPL-CLAIM-AMT-DISALLOW.)
    APPLICABLE-CREDIT-ADJ-AMT NOT VALID WITH DISP-CD 02
    SELF-EXPLANATORY
    APPLICABLE-CREDIT-ADJ-AMT ONLY VALID WITH MFT 51, 52, 53 & 54
    SELF-EXPLANATORY
    ARDI CODE NOT VALID WITH DISPOSAL CODE XX
    FOR AMCLSP THE DISPOSAL CODE IS NOT 03, 05, 06, 09, 12, 14 OR 56. FOR AMCLSO
    EGC 72XX THE DISPOSAL CODE IS NOT 03, 05, 06, 09, 12, 50 OR 58-61.
    EGC 76XX THE DISPOSAL CODE IS NOT 03, 05, 06, 09, 12, 56 OR 58-61.
    EGC 77XX OR 79XX THE DISPOSAL CODE IS NOT 03, 05, 06, 09, 12, 50 OR 54.
    ARDI-CD/ACTIVITY CODE INCONSISTENT
    FOR AMCLSA ONLY, NON-TAXABLE EO ACTIVITY CODE IS PRESENT.
    CASE GRADE REQUIRED FOR 1XXX EGC
    SELF EXPLANATORY
    LCC-CD/EGC XXXX INCONSISTENT
    LCC-CD ONLY VALID WITH 1XXX, 54XX, 58XX OR 7XXX EGC
    CLAIM INFORMATION INVALID FOR NON-TAXABLE RETURN
    ITEMS #21, #22, #23 AND #24 MAY NOT BE ENTERED IF THE ACTIVITY CODE IS NON-TAXABLE.
    CLAIM-AMT INVALID W/DISP 02
    SELF EXPLANATORY
    CLAIM-AMT MUST NOT BE PRESENT
    CLAIM-AMT MUST NOT BE PRESENT WITH AIMS-SOURCE-CD 31 or 32.
    CLAIM-AMT MUST BE PRESENT
    AIMS-SOURCE-CD 30 REQUIRES CLAIM-AMT TO BE PRESENT.
    CLAIM-AMT REQUIRED WITH DISP-CD 34,
    SELF EXPLANATORY
    CLAIM-REJ-DT PRESENT - CLAIM-DISALLOWED, CLM-HRS, CLM-TYPE MUST BE PRESENT
    SELF EXPLANATORY
    CNSL-ADJUSTMENT-AMT/CLOSING-CD INCONSISTENT
    IF CNSL-ADJUSTMENT-AMT #805 IS INPUT, THEN CLOSING-CD #811 MUST BE 10 OR 17.
    CREDIT-CF-DISALLOWED-AMT/CF-CREDIT-TYPE INCONSISTENT
    BOTH CREDIT-CF-DISALLOWED-AMT AND CF-CREDIT-TYPE MUST BE PRESENT OR
    BOTH MUST NOT BE PRESENT
    DELQ-RET-CD/DELINQUENT-RETURN-AMT INCONSISTENT
    THE DISPOSAL CODE DATE IS GREATER THAN 12/31/1998.
    DELQ-RET-CD IS PRESENT - DELINQUENT-RETURN-AMT MUST BE PRESENT
    DELINQUENT-RETURN-AMT IS PRESENT - DELQ-RET-CD MUST BE PRESENT
    DEL-RET-AMT REQUIRED WITH DISP-CD 06
    Self-explanatory
    DEL-RET-AMT REQUIRED WITH DISP-CD 05 OR 06
    Self-explanatory
    DISP-CD 02/XXXXXX INCONSISTENT
    NOL-CF-DISALLOWED-AMT #44, CREDIT-CF-DISALLOWED-AMT #46, AND CF-CREDIT-TYPE #47 ARE NOT ALLOWED WITH DISPOSAL CODE 02. (XXXXXX IS THE NAME OF ONE OF THE ABOVE FIELDS)
    DISP-CD 07 & 11 NOT VALID WITH VCAP-IND 1
    SELF EXPLANATORY
    DISP-CD 10 NOT ALLOWED WITH MFT 67
    SELF EXPLANATORY
    DISP-CD = 07, FIRST ABST DISP-CD MUST = 07
    SELF EXPLANATORY
    DISP-CD = 11, FIRST ABST-DISP-CD MUST = 11
    SELF EXPLANATORY
    DISP-CD 15 IS NOT VALID FOR EGC 76XX
    SELF EXPLANATORY
    DISP-CD 15 NOT ALLOWED WITH EGC 72XX
    SELF EXPLANATORY
    DISP-CD 18 AND 54 NOT VALID WITH FLOW-THRU ADJUSTMENT
    SELF EXPLANATORY
    DISP-CD 34/EXAM TECHNIQUE MUST NOT BE PRESENT
    SELF EXPLANATORY
    DISP-CD 34/EXAM-CLAIM-AMT-DISALLOWED GREATER THAN 0 IS INVALID
    SELF EXPLANATORY
    DISP-CD 34/EXAMINERS-GRADE MUST NOT BE PRESENT
    SELF EXPLANATORY
    DISP-CD 34/EXAMINERS-TIME MAY NOT BE PRESENT
    SELF EXPLANATORY
    DISP-CD/AIMS-RESULTS-AMT INCONSISTENT
    DISPOSAL CODE DATE IS LESS THAN01/01/1999.
    AIMS-RESULTS-AMT IS NOT PRESENT AND
    1) 7XXX EGC and DISPOSAL CODE IS NOT 02, 04-06, 08-10, 12-17, 19, 51 OR (01 AND DELQ-RET-CD NOT ZERO) OR
    2) 1XXX, 2XXX, OR 5XXX EGC AND DISPOSAL CODE IS 02 OR (01 AND DELQ-RET-CD NOT ZERO).
    AIMS-RESULTS-AMT IS PRESENT AND
    1) 7XXX EGC AND DISPOSAL CODE IS NOT 03-12, 15, 17, 18, 34, 50, OR 53 OR
    2) 1XXX, 2XXX, OR 5XXX EGC AND DISP-CD IS NOT 03, 04, 07-13 OR 34
    DISPOSAL CODE DATE IS GREATER THAN 12/31/1998.
    AIMS-RESULTS IS NOT PRESENT AND
    1) 7XXX EGC AND DISPOSAL CODE IS NOT 02, 04-06, 08-10, 12-17, 19, 51, 55, 56 OR 58-61 OR
    2) DISPOSAL CODE IS NOT 01, 02 OR 52.
    AIMS-RESULTS-AMT IS PRESENT AND
    1) 7XXX EGC AND DISPOSAL CODE IS NOT 03-12, 15, 17, 18, 34, 54, 56 OR 58-61 OR
    2) 1XXX, 2XXX OR 5XXX EGC AND DISPOSAL CODE IS NOT 03, 04, 07-13 OR 34.
    DISP-CD/DELINQUENT-RETURN-AMT INCONSISTENT
    FOR EGC 1XXX, 2XXX, AND 5XXX: DISPOSAL CODE MUST BE 01 OR 03-13 FOR DELINQUENT-RETURN-AMT .
    FOR EGC 76XX: DISPOSAL CODE MUST BE 06
    FOR EGC 77XX, 79XX, 72XX DISP-CD MUST BE 05 OR 06
    DISP-CD XX ONLY VALID FOR MFT 99
    XX = DISP-CD 58-61
    DISP-CD 56 ONLY VALID WITH MFT 74
    SELF EXPLANATORY
    DISP-CD 56 ONLY VALID WITH MFT 76
    SELF EXPLANATORY
    DISPOSAL CODE 51 ONLY VALID WITH MFT 46/84/85/86
    SELF EXPLANATORY
    DISPOSAL-CODE/MFT INCONSISTENT
    DISPOSAL CODE IS 09, 10, OR 11 AND MFT-CD 01, 04, 09-12, 16-19, 71, 72 OR 80.
    DISP-CD GREATER THAN 02 - FIRST ABSTRACT DISP-CD MUST BE GREATER THAN 02
    SELF EXPLANATORY
    DISP-CD NOT EQUAL TO 01 OR 02 - FIRST ABSTRACT DISP-CD CANNOT BE = TO 01 OR 02
    SELF EXPLANATORY
    DSUE-AMT NOT VALID WITH DISP-CD 02
    SELF EXPLANATORY
    DSUE-AMT ONLY VALID WITH MFT 51, 52, 53 & 54
    SELF EXPLANATORY
    DUPLICATE ABSTRACT CODES NOT ALLOWED
    SELF EXPLANATORY
    EGC 1000, 1994-2000 AND 2994-2999 ARE INVALID FOR A CLOSED CASE
    ** SELF EXPLANATORY
    EGC XXXX INVALID FOR EO CASE
    SELF EXPLANATORY
    EGC XXXX INVALID FOR EP CASE
    SELF EXPLANATORY
    EGC XXXX INVALID FOR EXAM CASE
    SELF EXPLANATORY
    EO/APPEALS-ISSUE-CD MUST BE PRESENT
    SELF EXPLANATORY
    EP-CLOSING-AGREEMENT-RESULTS-AMT NOT VALID WITH DISP-CD XX
    SELF EXPLANATORY
    EP EXAMINERS-TIME INVALID WITH DISP-CD 34
    SELF EXPLANATORY
    EP EXAMINERS-TIME MUST BE PRESENT
    EXAMINERS HOURS APPLIED ITEM #28 IS A REQUIRED ENTRY
    EP EXAMINERS TIME must be present if DISP-CD = 01-14, 19, 50, 52, 55 or 56
    EP TOTAL-TRUST ASSETS-AMT MUST BE PRESENT
    TOTAL TRUST ASSETS ITEM #607 IS A REQUIRED ENTRY
    Must be present if DISP-CD is 01-14, 19, 52 or 55
    EP-EO-ARDI-CD MUST BE PRESENT
    EP-EO-ARDI-CD MUST BE PRESENT WHEN THE EGC IS 72XX OR 76XX OR 77XX OR 79XX AND
    THE DISP-CD = 03, 05, 06, 09, 12, 50, 54 OR 56 AND THE AIMS-RESULTS-AMT
    IS GREATER THAN ZERO. IT MUST ALSO BE PRESENT WHEN THE
    EGC IS 76XX AND THE DISP-CD = 03, 05, 06, 09, 14, 19, 50, 55 OR 56
    AND EP-TAXES-AMT OR EP-PENALTIES-AMT IS GREATER THAN ZERO.
    EXAM-ADJUST-AMT MUST BE PRESENT
    DISP-CD 03-13, EGC 1XXX, 2XXX, 5XXX, NON TAXABLE ACT-CD REQUIRES EXAM-ADJUST-AMT
    DISP-CD 04, 05, 06, 18, 54 WITH EGC 7XXX AND NON TAXABLE ACT-CD REQUIRES EXAM-ADJUST-AMT
    EXAM-GRADE MUST BE 03-09 OR 11 WITH EGC 2XXX AND 5XXX
    SELF EXPLANATORY
    EXAM-GRADE MUST BE 03-09 OR 11-14 WITH EGC 54XX, 57XX AND 58XX
    SELF EXPLANATORY
    EXAM-GRD MUST BE 03-09 OR 11-14 WITH EGC 76XX
    SELF EXPLANATORY
    EXAM-GRD MUST BE 05, 07, 09, 11-14 WITH EGC 1XXX, 72XX, 77XX AND 79XX
    SELF EXPLANATORY
    EXAM RESULTS GENERATED FROM ITEM 34 ONLY - DISPOSAL CODE 01 REQUIRED
    SELF EXPLANATORY
    EXAM TECHNIQUE CD INVALID FOR 1XXX EGC
    EXAM-TECHNIQUE-CD MUST BE 3, 6, 7 (6 AND 7 VALID ONLY WITH DISPOSAL CODE 10).
    EXAM TECHNIQUE CD INVALID FOR 2XXX EGC
    TECHNIQUE CODE MUST BE 1, 2, 4, 6 OR 7 FOR 2XXX EGC.
    EXAM TECHNIQUE CD INVALID FOR 5XXX EGC
    EXAM TECHNIQUE CODE MUST BE 2, 6, 8, 7 OR 9
    EXAM TECHNIQUE CD INVALID FOR EGC 77XX AND 79XX
    EXAM TECHNIQUE CODE MUST BE 1-9
    EXAM TECHNIQUE CD INVALID FOR EGC 76XX
    FOR DISP-CD 01-14, 16-19, 50-52, 54, 55, 56 OR 58-61 EGC 76XX - EXAM-TECHNIQUE-CD MUST BE 1, 2, 4, 5, 6 OR 7
    EXAM-ADJUST-AMT MUST BE PRESENT
    EXAM-ADJUSTMENT-AMT MUST BE PRESENT FOR NON-TAXABLE CASES
    EXAM-CLAIM-AMT-DISALLOWED MUST BE EQUAL TO OR LESS THAN CLAIM-AMT
    SELF EXPLANATORY
    EXAM-CLAIM-AMT-DISALLOW-APPL MUST NOT EXCEED EXAM-CLAIM-AMT-DISALLOWED
    SELF EXPLANATORY
    EXAM-TECHNIQUE-CD/DISP-CD/CLAIM-AMT INCONSISTENT
    CLAIM AMOUNT MUST BE GREATER THAN ZERO, WHEN DISP-CD IS 01 AND EXAM-TECHNIQUE-CD IS 6 OR 7 OR 8 (AND EGC IS 2XXX OR 5XXX).
    EXAM-UNAGREED AMT MUST BE PRESENT
    DISPOSAL CODE IS 07, 11 OR 12 AND APPEALS-OFFICE-CODE IS PRESENT AND ACTIVITY CODE IS OF A TAXABLE RETURN.
    EXAM-UNAGREED-AMT MUST NOT BE PRESENT
    IF DISPOSAL CODE IS NOT 07, 11, OR 12 AND APPEALS-OFFICE-CODE IS NOT PRESENT AND EXAM-UNAGREED -AMT IS PRESENT.
    EXAMINER'S NAME MUST BE PRESENT
    IF DISPOSAL CODE IS 01-19, 50-52, 54, 55, 56 OR 58-61 EXAMINERS NAME MUST BE PRESENT UNLESS THE EGC IS 5XXX.
    EXAMINERS-TIME/CLAIM-HOURS/AIMS-RESULTS-AMT INCONSISTENT
    EXAMINERS-TIME MUST BE PRESENT UNLESS CLAIM-HRS IS PRESENT AND AIMS-RESULTS-AMT IS ZERO.
    FAXED AGREEMENT IND/DISP CD INCONSISTENT
    THE FOLLOWING COMNINATIONS ARE VALID:
    1) EGC 1XXX/2XXX/5XXX = DISP-CD 03, 04, 08, 09, 12 OR 53;
    2) EGC 72XX/77XX/79XX/76XX (BMF MFT 76 and FLOWTHRUS) = DISP-CD 03, 09, 12, 54 OR 58-61;
    3) EGC 76XX (MFT 74 and NMF MFT 76) = DISP-CD 03 OR 12
    FILE SOURCE INVALID FOR DISP 18 AND 54
    FILE SOURCE MUST BE 2 OR 6 IF DISPOSAL CODE IS 18 OR 54 AND THE MFT IS 50. ALSO, FILE SOURCE MUST BE 2 IF DISPOSAL CODE IS 18 OR 54 AND THE MFT IS 02 OR 44.
    FOR EGC 1XXX, TECHNIQUE-CD X IS NOT VALID WITH DISPOSAL-CODE XX
    TECHNIQUE-CD = 6 OR 7. DISPOSAL CODE MUST BE 10.
    FOR EGC 2XXX, TECHNIQUE-CD 6 IS NOT VALID WITH DISPOSAL-CODE XX
    DISPOSAL CODE MUST NOT BE 02-04, 07, 09 OR 11.
    FOR EGC 2XXX, TECHNIQUE-CD 7 IS NOT VALID WITH DISPOSAL-CODE XX
    DISPOSAL CODE MUST BE 1, 10, OR 13.
    FOR EGC 5XXX, TECHNIQUE-CD 9 IS NOT VALID WITH DISPOSAL-CODE XX
    DISPOSAL CODE MUST BE 04 OR 08
    FOR EGC 5XXX TECHNIQUE CODE 6 IS NOT VALID WITH DISPOSAL CODE XX
    Only Disposal Code 01, 10, 12 are valid with Technique Code 6.
    FOR EGC 5XXX TECHNIQUE CODE 8 IS NOT VALID WITH DISPOSAL CODE XX
    Only Disposal Code 01 & 10 are valid with Technique Code 8.
    FOR EGC 5XXX, TECHNIQUE-CD 7 IS NOT VALID WITH DISPOSAL CODE XX
    DISPOSAL CODE MUST BE 01, 10 OR 13.
    FOR EGC XXXX SOURCE CODE 79 INVALID FOR NMF MFT 34
    EGC XXXX must be 72XX or 77XX or 79XX
    FOR EP, APPEALS OFFICE CD REQUIRED WITH DISP-CD 07 OR 11
    APPEALS OFFICE CODE (ITEM #16) MUST BE ENTERED WHEN THE DISPOSAL CODE IS 07 OR 11
    FOR EP, DISP-CD 03, EP-TAXES-AMT OR EP-PENALTIES-AMT MUST BE PRESENT
    SELF EXPLANATORY
    FOR EP, DISP-CD 07 OR 11 REQUIRED WITH APPEALS OFFICE CODE
    DISPOSAL CODE (ITEM #13) MUST BE ENTERED AS AN 01 OR 02 WHEN THE APPEALS OFFICE CODE (ITEM #16) IS ENTERED.
    FOR EP, EXAMINERS-GRADE MUST BE 03 - 09 OR 11-14
    SELF EXPLANATORY
    FOR RELATED-RETURN-ALPHA-CD S, PRI TIN/MFT/TXPRD MUST NOT ALL MATCH LINE -1 FLDS
    ITEM 405 (PRIMARY-TIN/FS), ITEM 406 (PRIMARY MFT-CD), 407
    ITEM 407 (PRIMARY-TAX-PERIOD) INPUT - AT LEAST ONE
    FIELD MUST NOT BE EQUAL TO THE CORRESPONDING LINE-ONE TIN, MFT AND TAX PERIOD
    IE-TIME-PERCENT/IE-DOLLAR-PERCENT INCONSISTENT
    IE-TIME-PERCENT IS PRESENT AND IE-DOLLAR-PERCENT IS NOT PRESENT
    INSTALLMENT-AGREEMENT-CD MUST BE PRESENT
    INSTALLMENT-AGREEMENT-CD (ITEM 412) MUST BE PRESENT WITH EGC 1XXX, 2XXX & 5XXX
    (EXCEPTIONS: INSTALLMENT-AGREEMENT-CD IS OPTIONAL FOR EGC 58XX, EGC 7XXX AND DISP-CD 34)
    INVALID ACTIVITY CODE
    IF THE INPUT DISPOSAL CODE IS 18 AND THE MFT IS 02 AND NOT A FLOW-THRU ADJUSTMENT THE AIMS ACTIVITY CODE MUST BE 338
    INVALID MODIFIER USED TO ACCESS VALAIMS
    SELF EXPLANATORY
    LAST DIGIT OF ABSTRACT-CLAIM-HOURS MUST BE 0, 3, 5 OR 7
    SELF-EXPLANATORY.
    LAST DIGIT OF ABSTRACT TIME MUST BE 0, 3, 5 OR 7
    SELF-EXPLANATORY.
    For EGCs 1XXX, 2XXX and 7XXX.
    LAST DIGIT OF APPEALS TIME MUST BE 0, 3, 5 OR 7
    SELF-EXPLANATORY.
    LAST DIGIT OF CLAIM HOURS MUST BE 0, 3, 5 OR 7
    SELF-EXPLANATORY
    For EGCs 1XXX, 2XXX and 7XXX.
    LAST DIGIT OF COUNSEL TIME MUST BE 0, 3, 5 OR 7
    SELF-EXPLANATORY
    LAST DIGIT OF EXAMINERS TIME MUST BE 0, 3, 5 OR 7
    SELF-EXPLANATORY
    For EGCs 1XXX, 2XXX and 7XXX.
    MANUAL-ASSESS-AMT/EXAM-UNAGREED-AMT/EXAM-ASSESS-CUM NOT VALID W/NON-TAX ACT CD
    SELF EXPLANATORY
    MANUAL ASSESSMENT AMOUNT INVALID FOR DISP 01/02/52
    ITEM #35 HAS BEEN ENTERED WITH A NO CHANGE DISPOSAL CODE (01 OR 02 OR 52)
    MFT 76/DISP-CD 03/SRC-CD 44 – DEL-RET-AMT/DEL-RET-IND REQUIRED
    SELF EXPLANATORY
    NOL-CF-DISALLOWED-AMT/NOL-INDICATOR INCONSISTENT
    IF NOL-IND = 1 OR 3, NOL-CF-DISALLOWED-AMT MUST BE PRESENT.
    IF NOL-IND = 2, NOL-CF-DISALLOWED-AMT MUST NOT BE PRESENT.
    NON-TAXABLE RET: MANUAL-ASSESS-AMT/UNAGREED-AMT MUST BE ZERO - USE EXAM-ADJ-AMT
    NON-TAXABLE RETURN AND DISPOSAL CODE IS 03-19, 50, 54 AND 55 AND EXAM-UNAGREED-AMT AND/OR MANUAL-ASSESS-AMT IS PRESENT
    PAYMENT CODE MUST BE PRESENT
    PAYMENT CODE (ITEM 411) MUST BE PRESENT WITH EGC
    1XXX, 2XXX & 5XXX (EXCEPTION 58XX EGC THE PAYMENT-CD IS OPTIONAL)
    PRIMARY INFORMATION MUST BE PRESENT WITH EGC XXXX
    PRIMARY INFORMATION MUST BE PRESENT FOR EGC 1XXX, 2XXX & 5XXX (EXCEPTION - 58XX EGC THE PRIMARY INFORMATION IS OPTIONAL)
    PUSH-CD = 036 (SFR) – DELINQUENT RETURN AMT MUST NOT BE PRESENT ON AN SFR RECORD
    SELF EXPLANATORY
    SOURCE-CD = 31, CLM-AMT-DISALLOWED, CLM-HRS, CLM-TYPE MUST NOT BE PRESENT
    SELF EXPLANATORY
    SOURCE-CODE 30 NOT VALID IF THERE IS MORE THAN 1 ABSTRACT
    SELF EXPLANATORY
    SPECIAL PROJECT CODE XXX IS NOT VALID AFTER 199012
    SPECIAL PROJECT CODE IS 101-104, 106, 107, 109, 110, 113, 114, 116, 118, 121, 122, 205, 209, 210, 225 OR 401 IS NOT VALID AFTER TAX PERIOD OF 199012.
    TAX ALREADY ASSESSED (EXAM-CUM-ASSMNT-AMT) – UNAGREED-AMT MUST BE 1
    SELF-EXPLANATORY
    TAX ALREADY ASSESSED (MANUAL-ASSESS-AMT) – UNAGREED-AMT MUST BE 1
    SELF-EXPLANATORY
    TAXABLE RETURN - EXAM-ADJUST-AMT NOT VALID
    SELF-EXPLANATORY
    TE/GE DISP-CD/ARDI-CD INCONSISTENT
    SELF-EXPLANATORY
    VALID EP EXAM-TECHNIQUE-CD MUST BE PRESENT
    FOR AMCLSP ONLY, TECHNIQUE CODE MUST BE 1, 2, 4, 5, 6 OR 7
    WHIPSAW-IND NOT VALID WITH DISP-CD 01, 02, 03, 04, 09 AND 56
    SELF EXPLANATORY
    XXXXX MUST BE PRESENT
    CLAIM AMOUNT DISALLOWED #22, CLAIM TYPE #23, AND CLAIM HOURS #23 MUST BE ENTERED ON THE SCREEN IF A CLAIM REJECTION DATE IS PRESENT. (XXXXX IS MISSING ITEM)
    (EXCEPTION: EGC 7XXX AND EXAM-CLAIM-TYPE = F)
    XXXXXX MUST BE PRESENT
    PRIMARY TIN #405, PRIMARY MFT #406, PRIMARY TAX PRD #407 AND RELATED RETURN ALPHA CD #408 MUST BE ENTERED ON THE SCREEN IF ANY OF THE FOUR ITEMS ARE PRESENT. (XXXXXX IS THE MISSING ITEM)

Exhibit 2.8.6-1

Command Code AMAXU

Line 1 input Display

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RECORD ELEMENT DESCRIPTION LINE 1

Element Line Position Description
1 1 1-5 CC AMAXU
1a 1 6 CC Modifier - " A, P, E or O"
2 1 7-18 TIN & File Source
3 1 20-21 MFT
4 1 23-28 TAX PERIOD - YYYYMM Format
5 1 30-33 CK-Digit/Name Control bbaa or AAAA
6 1 35-37 PLAN-RPT-NUM - nnn Format
7 1 39-41 EP-PLAN-NUMER - nnn
For File Source N, plan number must be entered when the MFT is 74 and 76. Valid plan numbers are 000-999. Other NMF cases, MFT's can still be entered in the usual manner.

Note:

It should be noted again, that Items on Line 1 are never changed, added or corrected using CC AMAXU and a valid entry would have at least one complete item of change on line 2.

Exhibit 2.8.6-2

Command Code AMAXU

Line 2 Input Display

1. RECORD ELEMENT DESCRIPTION LINE 2
The data to be entered on LINE 2 is to be input from the "AIMS CORRECTION REQUEST FORM" . Each terminal operator will be given a printed list of item Numbers, " AIMS CORRECTION REQUEST FORM" (SEE EXHIBIT Section) Beginning with character position 1 of Line 2, Data is entered as follows:

2. TITLE OF FIELD CHARACTERS
a. Item Number 2 or 3 digit # from "AIMS CORRECTION REQUEST FORM" .
b. Hyphen Character, must always be present after item number.
c. DATA (1) Field may be variable, but cannot exceed the maximum number of characters for the field. Enter as specifically stated on "AIMS CORRECTION REQUEST FORM" .
    (2) Field may be fixed. (ALWAYS THE SAME NUMBER OF CHARACTERS).
d. COMMA One character position denoting end of description of data.

3. A description of Line 2 elements of input:
Element Line Position Description
  2 1-2 Item Number
  2 3 Hyphen
  2 4-9 Data for Item 33 (Examiner's Name) "ALBANO" .
  2 10 Comma
  2 11-12 Item Number
  2 13 Hyphen
  2 14-17 Data for Item No. 28 " 1111" Examiners Time. Any valid feature code that follows a space is not processed since the blank space stops the validation of any further feature codes.
  2 18 Comma
  2 19-21 Item Number
  2 22 Hyphen
  2 23-24 Data for Item No. 403, International Exam Results. "52"
This order of elements, as described above for Line 2, may be repeated for as many data items to be entered or corrected as needed, thru line 22 of the input screen. No blank spaces are allowed in the string of items between the comma and the next item number.

Exhibit 2.8.6-3

Command Codes AMAXUE and AMAXUO

Multiple Input Display
An example of multiple entries for lines 2 thru 22.

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Record Element Description

Element Line Position Description
6 2-22 1-2 Item Number
6 2-22 3 Hyphen
6 2-22 4-9 Data for Item 33, (Examiner's Name) "ALBANO."
6 2-22 10 Comma
7 2-22 11-12 Item Number
7 2-22 13 Hyphen
7 2-22 14-16 Data for item No. 18, (Exam Unagreed Amt, Appealed, Petitioned). "465"
7 2-22 17 Comma
8 2-22 18-19 Item Number
8 2-22 20 Hyphen
8 2-22 21-23 Data for item number 28, (Examiners Time) "672"

Exhibit 2.8.6-4

Command Code AMAXUE/AMAXUO

Validation criteria for input fields

Variable Fields

All item numbers described below represent variable (non-fixed) fields, which means that there is not a specific location on the screen where the input item must reside. The input is free-format and the individual item numbers are separated by commas.

Deleting Fields
Items on the TIF can be changed by the use of CC AMAXU; some items can also be deleted. To delete an item, a "D" should be entered instead of data. Those items which can be deleted are described in Exhibit 2.8.6-5.

Exhibit 2.8.6-5

Command Code AMAXU

The following is a list of the elements that may be changed or deleted by AMAXU Command Code using the following modifiers:
  AMAXUE AMAXUA AMAXUP AMAXUO
ITEM NAME C D C D C D C D
01 SECONDARY-SSN X X X X        
13 DISPOSAL CODE X       X   X  
16 APPEALS CODE X   X          
17 EO/APPEALS ISSUE CODE             X X
18 UNAGREED AMT X X         X X
19 AIMS MF UPDATE DATA X X         X X
20 CLAIM REJECTION DATE X X X X X X X X
21 AMOUNT CLAIMED X X     X X X X
22 CLAIM AMT DISALLOWED X X         X X
23 CLAIM HOURS X X         X X
24 CLAIMS TYPE X X         X X
26 SOURCE CODE X       X   X  
27 ACTIVITY CODE X       X   X  
28 EXAMINERS TIME X       X   X  
30 TECHNIQUE CODE X       X   X  
31 EXAMINERS GRADE X       X   X  
32 CASE GRADE X X     X X X X
33 EXAMINERS NAME X X     X X X X
34 EXAM ADJUSTMENT AMT X X         X X
35 MANUAL ASSESSMENT AMT X X         X X
37 DELIQ-RETURN-CD X X         X X
38 FRAUD CONDITION X X         X X
40 SPECIAL PROJECT CODE X X     X X X X
42 ARDI CODE     X   X   X  
44 NOL CF DISALLOWED AMT X X         X X
45 NOL IND X X         X X
46 CREDIT CF DISALLOWED AMT X X         X X
47 CF CREDIT TYPE X X         X X
48 TEGE-SPECIAL-DEFINER-CD         X X X X
49 SECONDARY-BUSINESS-CD X       X   X  
50 EMPLOYEE-GROUP-CD X       X   X  
54 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ X           X  
57 POST OF DUTY X              
58 XREF DLN X       X   X  
59 AIMS-OPEN-CONTROL-NUMBER X       X   X  
60 TC-300-IND X   X       X  
61 PARTIAL AGREEMENT INDICATOR X           X  
64 IRA-CD X              
65 SURVEY-REASON-CD X       X   X  
67 INFORMANTS-CLAIM-IND X X X X X X X X
68 VCAP-IND             X X
90 VERIFIED-ASSES-IND X   X       X  
300 EARLY-ELECT-INTO-BBA-CD X X            
301 NAP-DT X X            
302 PPA-DT X X            
303 MOD-WAIVER-DT X X            
304 MOD-REQUEST-RECVD-DT X X            
305 MOD-TYPE-CD X X            
306 MOD-DETERMINATION-LTR-DT X X            
307 MOD-REQUEST-DECISION-CD X X            
308 FPA-DT X X            
309 PUSH-OUT-ELECTION-DT X X            
310 PUSH-OUT-REVOCATION-DT X X            
311 PUSH-OUT-CD X X            
312 IU-PS-ADJ-YR-AMT X X            
313 IU-PUSHED-OUT-AMT X X            
314 IU-REDUCTION-AMT X X            
315 IU-ADJ-YR X X            
317 ELECT-OUT-OF-BBA-CD X X            
318 IRC6235A1-PPA-DEADLINE-DT X X            
319 MOD-EXTENSION-DT X X            
320 CURRENT-ADDL-MOD-DAYS-CNT X X            
321 CUM-ADDL-MOD-DAYS-CNT   X            
322 IRC6235A3-DT X X            
323 IRC6235A2-DT X X            
324 FPA-WAIVER-DT X X            
325 PUSH-OUT-PACKAGE-RECD-DT X X            
326 PUSH-OUT-DEFAULT-DT X X            
327 BBA-CHAPTER-2-2A-CD X X            
400 LCC-CD X X X X     X X
401 WHIPSAW INDICATOR X X         X X
402 IE-TIME-PERCENT X X         X X
403 IE-DOLLAR-PERCENT X X         X X
404 ABSTRACT CODE/DISP-CD/TIME/RESULTS/CLAIM TIME X           X  
405 PRIMARY TIN X           X  
406 PRIMARY MFT CD X           X  
407 PRIMARY TAX PRD X           X  
408 RELATED RETURN ALPHA CD X           X  
409 ABSTRACT DELETE IND   X           X
410 AGING REASON CODE X X     X X X X
411 PAYMENT CD X              
412 INSTALLMENT AGREEMENT CD X           X  
413 PIA CODE X X            
414 DELINQUENT RETURN AMT X X         X X
415 AMENDED RETURN AMT X X         X X
416 FAX AGREEMENT IND X X     X X X X
417 TRACKING CODE X X     X X X X
418 3121Q-AMT X X         X X
419 IRS-EMPLOYEE-CD-AIMS X           X  
421 XREF-TIN X X X X     X X
422 APPLICABLE-CREDIT-ADJ-AMT X X X X        
423 TEFRA-CD X              
424 TEGE-OPEN-CASE-GRADE         X X X X
425 DSUE AMT X X X X        
426 CRIMINAL-RESTITUTION-CD X   X          
427 NBAP LETTER DT X X            
428 RR-99-40-IND X X            
429 MFT-CD-29-IND             X X
430 TDC-CD X X X X     X X
431 ELECTRONIC-CASE-IND X X            
602 EP TAXES         X X    
604 EP PENALTIES         X X    
605 ADJUSTMENT TO SBSE-WI-LB&I         X      
606 TOTAL DEDUCTIONS CLAIMED         X X    
607 TOTAL TRUST ASSETS         X X    
608 NUMBER OF PARTICIPANTS         X      
609 TYPE OF PLAN         X      
612 EP PIC NAICS CD         X      
613 EP CLOSING AGREEMENT RESULTS AMT         X X    
799 FLOWTHRU IND             X X
800 APPEALS RESULTS AMT     X X        
801 COUNSEL RESULTS AMT     X X        
802 APPEALS ADJUSTMENT AMOUNT     X X        
803 APPEALS GRADE     X X        
804 APPEALS TIME     X X        
805 COUNSEL ADJUSTMENT AMT     X X        
806 COUNSEL GRADE     X X        
807 COUNSEL TIME     X X        
808 EXAMINATION CLM DISALLOW AMT     X X        
809 AMOUNT OF APPEALS/COUNSEL CLAIM     X X        
810 APPEALS/COUNSEL CLM DISALLOW AMT     X X        
811 CLOSING CODE     X          
820 WORK UNIT NUMBER     X X        
821 PRIOR APPEALS OFFICE CODE     X X        

Exhibit 2.8.6-6

Command Code AMAXU

Abstracts - Special Processing

Item 404 consist of the Abstract Code, Disposal Code, Abstract Hours, Abstract Results and Abstract Claim Time all refer to one particular Abstract. There may be several of these groups on one record and each group will have a unique Abstract code. The entire Abstract (item 404) has to be present before CC AMAXU can make a change. If a match cannot be made between the Abstract input and a similar Abstract on the AIMS (for the TIN, MFT, Tax Period entered) then the system will assume that the Abstract input is new and it will be added to the record. If a match is made between the Abstract Code input and a similar abstract code on the TIF (for TIN, Tax Period entered) then the systems will change the Disposal Code, Abstract Hours, Abstract Results and Abstract Claim Time following the abstract referenced. If an incorrect Abstract (item 404) was entered it can be deleted by inputting the Abstract in 404 immediately followed by a "D" in item #409.

Exhibit 2.8.6-7

Command Code AMAXUA

Validation Criteria
All items below can be deleted by entering a "D" .

ITEM DATA NAME
20 Claim Rejection Date
67 Informants Claim Ind
400 CIC LCC Code
421 XREF Tin
422 Applicable Credit Adj Amt
425 DSUE Amt
800 Appeals Results Amt
801 Counsel Results Amt
802 Appeals Adjustment Amount (Non-Taxable)
803 Appeals Grade
804 Appeals Time
805 Counsel Adjustment Amount
806 Counsel Grade
807 Counsel Time
808 Amount Disallowed - Exam Claim
809 Amount of Appeals/Counsel Claim
810 Amount Disallowed - Appeals/Counsel Claim
820 Work Unit Number
821 Prior Appeals Code

Exhibit 2.8.6-8

Command Code AMAXUP

INPUT DISPLAY

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Please click here for the text description of the image.

RECORD ELEMENT DESCRIPTION LINE 1
Item Line Position Description
1 1 1-6 CC AMAXUP
2 1 7-18 TIN and File Source
3 1 20-21 MFT
4 1 23-28 Tax Period
5 1 30-33 Check Digit/Name Control
6 1 39-41 Plan Number
RECORD ELEMENT DESCRIPTION LINES 2 THRU 12
a. Lines 2 thru 12 follow the same processing rules as CC AMAXU
b. A description of line 2 thru 12 elements of input data are as follow:
ITEM DATA NAME
13 Disposal Code
20 Claim Rejection Date
21 Amount Claimed
26 Source Code
27 Activity Code
28 Examiner's Time
30 Technique Code
31 Examiner's Grade
32 Case Grade
33 Examiners Name
40 Special Project Code
42 ARDI Code
48 TEGE Special Definer Cd
49 Secondary Business Code
50 Employee Group Code
58 Renumbered DLN
59 Aims Open Control Number
65 Survey Reason Cd
67 Informants Claim Ind
410 Aging Reason Code
416 Fax Agreement Ind
417 Tracking Cd
424 TEGE-OPEN-CASE-GRADE
602 EP Taxes
604 Penalties
605 Adjustment to SBSE WI LB&I
606 Total Deductions Claimed
607 Total Trust Assets
608 Number of Participants
609 Type of Plan
612 EP PIC NAICS Code
613 EP CLOSING AGREEMENT RESULTS AMT

Error Messages for AMAXUP are the same as those for AMAXU. See also 6.8, Command Code AMAXUE, AMAXUA, AMAXUO and AMAXUP Error Messages.