AIMS programming has specific values and consistency checks for completing closing actions. The validity and consistency checks help the user close the AIMS record with the correct information for maintaining AIMS/Exam Audit Results, which impact Examination reports.

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

Users of AIMS have the responsibility of maintaining the final closing actions to complete the adjustment to be sent to Master File and to make sure AIMS Audit/Examination Results are correct.

List of terms and definitions used throughout this IRM Section:

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 2.8.4, Audit Information Management System (AIMS), AIMS Command Code AMSTU

IRM 2.8.7, Audit Information Management System (AIMS), AIMS Command Code AMCLS

Examination records in Status Code 90 with a prior Status Code of 8X (Appeals) cannot be reopened. You must wait until the case ages off of AIMS before reopening the return. The case will age off AIMS, after the third report extraction cycle, after the case was closed by Appeals (approximately 3 months).

Verify AIMS reflects the correct Assessment Statute Expiration Date (ASED) prior to reopening the case. If the ASED is incorrect, complete Form 5348, AIMS/ERCS Update to update AIMS before the case is reopened.

Examination Return Control System (ERCS) users may update the statute date on ERCS when re-establishing controls.

When a case is reopened in the same fiscal year, the Exam Results are deleted off the AIMS tables. If the case is reopened in a subsequent fiscal year, the results cannot be deleted; therefore, the results will be netted when the case is reclosed.

When a case is returned from Appeals, (even if the case has been transferred to another Appeals Office), the database will automatically revert back to the Exam office that closed the case to allow for the record to be deleted from the ORIGINAL closing office's AIMS tables. If the case is in an Appeals office that is serviced by another campus, the case will automatically start the transfer process to the closing office's campus the weekend after CC AMSTUB was input.

Cycle time is computed from the original Exam Start Cycle until the final closing.

Reopening a return affects the accomplishment tables of the Closing Primary Business Code (PBC) office. How the tables are affected depends on whether the return was reopened or returned from Appeals in the same fiscal year or subsequent fiscal year.

AIMS uses the Report Extraction code, on the first page of AIMS, to determine when a case can be reopened. If the code indicates that the record has been reversed on the AIMS tables (code is not equal to "1" ) then a CC AMSTUR can be input, if the current date is at least 21 days from the status code 90 date. If the Report Extraction code is a "1" , you will have to wait 40 days from the status code 90 date. For more information on the Report Extraction Code Indicator refer to IRM 4.4.1-1, Audit Information Management System (AIMS) - Validity and Consistency, Introduction.

To reopen an AIMS record, a TC 30X for the prior closure, must not be pending or unpostable.

Returns reopened in employee group code 1XXX or 2XXX must be reopened in a status code greater than 11. Returns reopened in employee group code 5XXX must be reopened in a status code greater than 08.

Non-examined closures should not be reopened the same day as the closure, as this creates a problem for end-of-day processing.

The immediate manager and PSP Support Manager, or Campus AIMS Coordinator must approve the reopening request.

CC AMSTUR is used when a closed examination record is in status 90, but still on AIMS. Complete Form 5348, Examination Update, and submit the form according to local procedures.

Since input of CC AMSTUR generates a TC 420 to Master File, but does not generate a request for the return, you may request the original paper return via CC ESTAB following local procedures.

Appeals (status code 8X) uses AMSTUB to update the status code to an Exam Technical Services Status Code of 21 to return cases from Appeals to Examination.

Returns that are no longer on AIMS (no AMDIS available) are not able to be reopened. A request of this type is a "new" opening on AIMS. See IRM 4.4.23, AIMS Procedures and Processing Instructions, Openings.

If the return still has an AIMS record (AMDIS) the user will use the "Re-establish" option to regain control of the return in the group. This option does not produce an AMSTUR. Therefore the group must complete Form 5348 and fax or e-mail the request to their local AIMS/ERCS analyst to re-open the AIMS controls.

If the return is no longer on AIMS (no AMDIS available) the user must request a second exam using the "Request Tax Return" option. This will generate the AM424 or AMNON command code to establish the return on AIMS.

If you reopened the case in a reporting cycle after the cycle of the closure, you must wait until the end of the next reporting cycle before the return can be reclosed. This is to allow the original closure to be removed from the Exam tables.

Form 5344, Examination Closing Record is used to reclose all records. All returns once reopened must be reclosed using Command Code AMCLSE.

The cumulative amounts of ALL Form 5344 entries, excluding Items 12, 15 and 35, must be reinput.

How the reclosure affects the tables depends on whether the reopening was in the same fiscal year of the prior closing or for a subsequent fiscal year.

Since the case is in Status Code 8X/90, the following steps are required in order to reinput a long closure (CC AMCLS) that was deleted by a CC TERUP/QRACN.

The following steps are required to reinput a partial assessment that was deleted by CC TERUP/QRACN .