There are a variety of tools available to assist in working Table 10.1(B) such as ERCS, Master File/IDRS and RGS. Exercise judgment to ensure the numbers are correct. EXAMPLE: If AIMS and ERCS both show 10 hours spent on the case and the Exam Results on both systems reflect a million dollars, even though both systems match, it may be a good idea to do further research to confirm the entries are correct since the time & money amounts are so inconsistent.

Table 15 is worked the same way as Table 10.1(B). See IRM 4.4.27.4.1.1.

Records appearing on Table 16 with an "R" are not included in the AIMS tables. Review the listing to ensure that the Key cases are annotated with a "K" and the related cases are annotated with an "R" .

Each return must be reviewed to determine whether a consent to extend the statute period should be secured. In this regard, the date for expiration of the period of limitations for assessment should be verified from information contained on, or attached to, the return. Also, employees charged with returns are expected to be familiar with the provisions of IRC 7502 as well as the general provisions of IRC 6501 (see discussion of IRC 7502 contained in IRM 4535) . The AIMS data base must also be updated to reflect the receipt of an extension or the decision not to secure a consent.

Each month, the table must be reviewed and reconciled to account for all returns with a statute expiration date of 180 days or less.

The statute tables must be worked as shown below. Use red ink when annotating the table.

The Campus AIMS Coordinator ensures that they obtain one copy of the current AIMS Error Registers.

When the data element is preceded by an alpha character of " V" then the data element is invalid. When preceded by an alpha character of "C" then the data element is inconsistent.

Work the registers in the following order:

See the referenced exhibit for error code explanations and corrective actions for the three types of records.

The command code (AMAXU or AMSTU) and the correct entry for terminal input should be indicated on the error register next to item which is being corrected. The error register can then be used as the input document.

It is imperative that all corrective actions be completed before the next monthly extraction cycle to ensure that the corrected items are included in reports.

All corrective action on Non-examined errors not completed by the end of the following month will lose capability for correction, since the record will have aged off AIMS.

Each error register produced will be retained and disposed of in accordance with Item 366 of IRM 1.15.23, Record Control Schedule for Tax Administration-Examination.

Proper use of the information in this report is essential to ensure appropriate disposition of the tax return. Frequently the ADRR contains a critical examination issue other than that which originated the AIMS control. Analysis of each item listed is necessary to determine appropriate action.

Returns are listed in the ADRR by taxpayer identification number (TIN) . Each item contains (reading left to right) the file source, Master File tax code/employee plan number, tax period, and taxpayer’s name, together with AIMF information (includes the current employee group code, status code, source code and the area office code to which the return is assigned) and opening information (new information from Master File which consists of the employee group code, source code, special project code, message code of the duplicate request and area office code for the opening record).

Classification will analyze each item to determine what (if any) follow-up action is required.

Use the original ADRR to annotate actions taken. Enter the action taken to the right of each item line.

When final action has been completed, date stamp and initial to the left of the TIN.

Each item will contain one of the following message codes:
* REF
* CLP
* DUP
* TRA

The ADRR may be destroyed in accordance with Item 91 of IRM 1.15.23, Records Control Schedule for Tax Administration - Examination.

This report provides area or Campus Examination Operation personnel with information from other Examination functions, Criminal Investigation, or Master File which affects their AIMS records. Some examples are listed below:

The AIMS Weekly Update Report is sorted by the three groupings listed below:

Upon receipt, research the AIMS Weekly Update Report code ( See Exhibit 4.4.27-6.) and take any necessary action as indicated.

Update the case file with the information from the Weekly Update Report before filing the report in the case file.

This listing serves as a tool to monitor accounts which have not become full AIMS bases because they were opened with a push code and no return has yet been posted or there is a systemic problem.

The listing provides the Primary Business Code, employee group code, TIN, name control, creation date, tax period, MFT, source code, push code and project code.

The register is distributed weekly to each Examination , who are responsible for taking corrective action.

The rejected accounts are listed alphabetically by employee group code for status codes 10, 12, 13, 17 or 18 (cases assigned to groups) in area offices. For campus Compliance and all other area office status codes, the listing is alphabetical by status code. Rejects resulting from PCS input are printed one per page and are identified by status 99.

Upon receipt of the register, research the 4 digit reject code in Exhibit 4.4.27-8 and take corrective action as indicated.

The following information items appear on the NACL:

Coordination between area and campus is necessary to determine who is responsible for resolving the particular case. If the case was returned to the area for resolution of the unpostable, the area is responsible.

Take the following actions when working the NACL:

If, after all research has been completed, the original Form 5344 cannot be located, a new Form 5344 can be remade. Additional research needed to remake the Form 5344 may include, but is not limited to, the following:

This procedure should only be used when all required research does not yield the information necessary to resolve cases on the NACL. The remade Form 5344 should be clearly annotated "Duplicate Form 5344 Prepared to Resolve NACL."

Initiate a quick assessment when necessary, but continue to follow-up to locate the Form 5344, TC 300 with 47 document code.

If research of the NACL indicates a programming problem exists, contact the AIMS Help Line at 202-283-2256.

The purpose of the listing is to ensure that appropriate action has been taken to process the Examination assessments, to protect the statutes, and to identify potential systemic problems.

Campus Examination will receive the monthly AIMS Unverified Assessment Listing to research cases closed by the campus or area offices. Coordination with the area office may be necessary in resolving employee group codes 1XXX and 2XXX cases.

The following information will appear on the Unverified Assessment Listing:

If the item appeared on a previous Unverified Assessment Listing, an "R" will be printed to the right of the record.

Take the following actions, upon receipt of the Unverified Assessment Listing.

This report is used to monitor frozen refund cases so that research and follow-up action can be taken to ensure that these cases are processed timely.

The report will reflect the taxpayer’s name, TIN, DLN, the cycle in which the frozen refund posted, the amount of refund and the tax period.

AIMS/IDRS research will be performed on the report to identify the current status and location of the frozen refund case. After performing this research, the Examination function that has possession of the frozen refund case(s) will be notified. The information pertaining to the frozen refund will be used by the function in possession of the case as a tool to ensure that prompt resolution action is taken and that delays receive management attention.

The authority to release frozen refunds will be provided by appropriate management officials.

AM 18 transcripts are the majority of transcripts that are generated on IMF and BMF modules when there is a credit balance on the TXMOD and no return has posted, and an unsatisfied or unreversed TC 595 is present on the account.

Statute transcripts are generated monthly when the statute of limitations for assessment will expire within 180 days on cases that meet the AM criteria above. Verify the statute of limitation is correct.

Their primary purpose is to identify systemic, programming or computer operations problems. Secondarily, they may disclose operational problems in other functional areas.

The IDRS User Support Staff must analyze these transcripts and sort them according to problem areas revealed and by functional areas responsible for resolving the problems identified. In most instances, the IDRS Support Staff will resolve these accounts.

The following types of diagnostic transcripts are discussed:

These transcripts identify entity or tax modules with transactions that have been in a pending status for an abnormal length of time, indicating that these transactions were not processed as expected.

These transcripts identify possible problem modules on the IDRS data base, provide a means to identify and remove unnecessary accounts from the IDRS files and offer a random review of the IDRS files contents.

The three types of transcripts most likely to be referred to Examination are:

The campus will distribute CP 87 and CP 187 notices resulting from Push Code 010 in this manner:

The transcript will be issued to the function responsible for asserting the particular penalty.

If the identified account does not contain a TC 240:

If there is a TC 240 in the account and research does not result in resolution, contact the area responsible for assessing the penalty for assistance in resolving the condition. If there are multiple penalties in the account, contact the area responsible for the last assessed penalty.

Refer to IRM 30(85)0, Penalty and Reasonable Cause, for a list of all civil penalties and an explanation of each. See IRM 3.15.80, Information Returns Processing, for additional information concerning penalty assessment processing.

If, after research, it is determined that credits cannot be applied to an account and the case is still not resolved:

If it has been determined that the payment belongs to the taxpayer, research the taxpayer’s account for other tax periods or MFT’s with OBL’s. Research includes examination of the tax return and/or payment posting voucher, as well as written or telephonic contact with the taxpayer. Apply the credit as follows:

This listing should be researched to determine whether the appropriate action has been completed before the control base is closed.

IDRS Case Control and Action History data are reflected on Command Code TXMOD. The Case Control section identifies the area or campus employee assigned and working the case and control information relating to the case. The Action History section contains information regarding actions taken on the account and general data that is not subject to reports or analysis.

Control base information can be used for the following:

The purpose of this report is to inform the employees that there are multiple controls therefore coordination is necessary to eliminate duplicate action.