AIMS is the main inventory control system for Examination. AIMS Programming has specific values and consistency checks for establishing an AIMS record. The checks help maintain the integrity of the AIMS/AMDIS record, throughout the audit process. An AIMS record can be manually input using Command Code (cc) AM424 for Master File (MF)and AMNON for Non-Master File, which creates an AIMS Skeletal record and sends a Transaction Code (TC) 424 to Master File to generate a full AIMS record (TC420) with taxpayer entity, address and statute information. An AIMS record can also be created through automated processing, at Master File, and passed to the AIMS program as a full AIMS Opening.

IRM 2.8.1.1.1, Audit Information Management System (AIMS), Introduction to AIMS Realtime Processing, Background/Authority. This IRM provides the requirement request for a new information management system, for Examination.

Users of AIMS have the responsibility of maintaining the data fields, on the AIMS record, by updating field values and correctly reporting closing actions. The information reported, through AIMS, provides an audit trail of the actions taken on the taxpayer account, as determined during the audit process.

Document 6209, IRS Processing Codes and Information, Section 12 Examination and Section 13 Appeals and TE/GE.

IRM 2.8.2, Audit Information Management System (AIMS), AIMS Command Code AM424.

IRM 2.8.8, Audit Information Management System (AIMS), AIMS Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB.

IRM 4.29.1, Pass-Through control System (PCS) Handbook, Overview of the PCS.

CC AM424 is used to request MF control. This is the most common AIMS opening command code. See IRM 2.8.2, Audit Information Management System (AIMS) - AIMS Command Code AM424, for input information.

CC AMNON is used to request NMF records on AIMS. These are open for specific account situations. See IRM 2.8.8-1, Exhibit, Command Code AMNON , for input information. See IRM 4.4.23.8.5, Non-Masterfile (NMF) Processing.

Partnership Inventory Control File (PICF) requests are input using CC TSLOD in campus examination.

When establishing a flow-through entity and/or related investor returns, see IRM 4.31.1, Pass-Through Entity Handbook.

Compliance Data Environment (CDE) is a workload identification, planning and delivery system that operates in a web-based environment. It is used to filter, order, classify deliver returns and electronically assign returns to examiners for upload to the Report Generation System (RGS). It provides a secure environment for input and data retention. See IRM 4.103.1, compliance data environment (CDE).

AIMS controls are created through automatic openings for most Form 1120, U.S. Corporation Income Tax Return returns and through filtered selection for Form 1065, U.S. Return of Partnership Income.

AIMS records are transferred to groups based on current inventory and staffing levels.

Form 5346 is prepared when an issue is discovered that has an impact on a return not yet filed, not yet under examination, or under another area's jurisdiction.

The field examiner will initiate Form 5346, have their group manager sign the form, and forward the form to the Chief, PSP in the applicable Area Office. See IRM 4.10.5.14, Examination of Returns, Required Filing Checks Form 5346, Examination Information Report for additional information.

If the information report is for a future file year, the Form 5346 is input with Command Code AM424, Push Code 039 and Source Code 60. AIMS will hold the input as a skeletal record for 26 months. If a return is filed within the 26 months, it will automatically generate an AIMS record. If a taxpayer return is not filed, the skeletal record will drop off AIMS.

If an AM424 is input with Source Code 60 but without Push Code 039, a TC 424 is not sent to MF.

If at a later date the return is selected for examination, the literal Information Report Available will be printed on Form 5346.

For information pertaining to the input of Form 5346 by AM424 for the Intercept File see IRM 4.19.11, Liability Determination, Examination Classification of Work.

The AIMS control for the partnership must be fully established on AIMS, prior to any linkage of the partners. The Campus TEFRA function establishes AIMS controls and PCS linkage of the partners to the examined partnership return via the Pass-Through Control System (PCS) using the PCS command code TSLOD. The AIMS controls for the partners will be established on AIMS in status 33 or 34, Employee Group Code (EGC) 5400 or 5800.

If the Form 1040, U.S. Individual Income Tax Return, record is already fully established on AIMS in another status code and EGC, Form 5546, Examination Return Charge-Out Sheet, is systemically sent to the controlling area to alert them to the linkage.

The Campus TEFRA Function (CTF) will send Form 6658, Related TEFRA Pass-Through Examination Information, with the attached Schedule K-1, to the controlling area. Unless the status code is 06 or 08, the CTF will request that the AIMS database be transferred to the CTF, because of the partnership linkage.

Once a Pass-Through Control System (PCS) linkage is established a Partnership Investor Control File (PICF) Code will be present on AIMS. The PICF-CD for the partner return are:

AIMS freeze code "H" is input by the CTF to prevent the partnership from closing prematurely. The freeze code appears on the AMDISA.

AIMS freeze code "6" is input by the CTF to prevent the closure of a related return that would have a PICF code of "0" . The freeze code appears on the AMDISA.

The AM424 opening request can reject at the IDRS terminal for a variety of reasons. IRM 2.8.2, AIMS Command Code AM424, contains explanations of the error messages.

The AM424 opening request can also reject when attempting to post at MF. These types of rejects will appear on the TC424 Reject Register which is distributed to each Area office on a weekly basis. See IRM 4.4.27, Audit Information Management System (AIMS) - Validity and Consistency, Reports, for an explanation of the TC424 reject register.

If a return is not received timely there are multiple methods to obtain the document, depending on the return type being requested.

First, determine if the return was filed by paper or electronically by researching CC IMFOLI or CC BMFOLR.

On AIMS there will be 4 values for the Electronic Code. The following literals will be displayed on Line 10 of page 2 of the AMDISA:

Most LB&I returns will have an LB&I Image Network (LIN) link to access the return using a password protected process. LB&I groups can request the LINK link if there is an open AIMS control in Ogden or an AIMS control assigned to the group. SBSE groups must request the original return from Files as they do not currently have the ability to access LIN links.

A filed claim or amended return must be reviewed by the examiner during an audit. To obtain the amended return, determine if it has been scanned by the Correspondence Imaging System (CIS). To determine if a return is a CIS image, review CC TXMODA control history section for a CIS locator code. The letters "CIS......." will appear under the "ACTIVITY" column of the TXMODA. If present, request a transcript from your local CIS contact following CC ESTAB procedures. See IRM 4.4.23.7.1.1.2 for CC ESTAB procedures.

Older, inactive tax periods are moved to the RRR. Prior to requesting AIMS controls, these records must be brought back to active status. If they are on retention at the time of input, the request will reject. Follow the procedures below to bring the account back to MF:

See IRM 2.3.51.4, Command Code IMFOL, for additional IMF information and IRM 2.3.59.4, Command Codes BMFOL and BMFOR, for additional BMF information.

Reopening of previously closed AIMS records may be necessary for many reasons. The method used to reopen the record will depend on the current AIMS status and examiner need.

If the current AIMS record is not available, it has "dropped from AIMS" and may be requested as a normal examination opening using AIMS command code AM424. ERCS users will answer "Y" , Yes, when prompted if this is a second examination. See IRM 4.4.26, Audit Information Management System (AIMS), Validity and Consistency, Reopening/Reclosing/Reinputting Records for additional reopening guidance.

Push codes are a three digit code input at the time of request for unfiled returns, substitute for returns and delinquent returns. They are also used to process requests for cases that would otherwise reject, such as Criminal Investigation Division (CID) controlled cases. In instances where there is no TC150 posted, the use of push codes will allow a TC 424 to post at MF to bring the account under AIMS control. See Document 6209, IRS Processing codes and Information, Section 12 Examination.

All discoveries of non-filing should be handled in accordance with IRM 4.12.1, Nonfiled Returns.

NMF control is requested for specific case types.

The following are some reasons why accounts are established NMF:

ERCS users will complete Form 5345–D to establish NMF controls. The ERCS request will send CC AMNON to AIMS, opening a NMF record.

For AIMS input of a NMF record use Form 5354 Examination Request Non-Master File - CC AMNON. this immediately establishes a NMF record and generates a Form 5546, Examination Return Charge-Out Sheet, and labels if requested.

In order to have the DLN on the Form 5546 when it is generated, the DLN from the transcript must be entered in Item 58 on Form 5349, Examination Correction Request, at the same time the Form 5354, Examination Request Non-Masterfile, CC AMNON is entered.

A valid two digit non-masterfile tax code, NMFT, must be entered. See Document 6209 , Section 2 Tax Returns and Forms, , for a list of valid NMFT codes.

See IRM 2.8.8, AIMS Command Codes AMNON, AMTIN, AMBLK, AMFRZ, AMREQ and AMLAB, for detailed NMF required input information.

In rare instances, it is necessary to request a paper return without going through AIMS. Approval of the Field Territory Manager or Examination Group Manager is required if CC ESTAB is used for the following reason:

Approval is not required if requesting paper returns for the following reasons:

Form 2275 is initiated by examination personnel when requesting returns using CC ESTAB. See IRM 4.4.23.7.1.1.2 for additional information.

For LIN requests, per the Service Level Agreement (SLA) between SOI (Statistics of Income) and LB&I, LB&I returns being accessed via a LIN link must have an open AIMS control. This includes any return that is being requisitioned for inspection, reference or information purposes. For additional information on requesting LB&I returns, see the LB&I website article at: LB&I Image Net (LIN) User Guide.

Foreign Estates or Trusts will file Form 1040-NR, Nonresident Alien Income Tax Return, to report income received. This can include foreign fiduciaries with respect to a foreign trust or estate with income from U.S. sources. See IRM 3.21.25.20, Form 1040-NR Estate or Trust (KCSPC Only).

Appeals uses CC AM424A to initiate AIMS openings. For more information on the input of CC AM424A see IRM 2.8.2, AIMS Command Code AM424.

If a taxpayer is identified as being in a Combat Zone (CZ), AIMS controls can only be established if the CZ indicator on IMFOLE is a 2. You will find the CZ indicator on line 11 of the IMFOLE. In addition there will be a -C freeze on the MF account (IMFOLT).