This IRM and contained sections provide the user general instructions and information for the use of the Integrated Data Retrieval System (IDRS) in the Campuses and Area Offices.

All proposed changes to this document should be directed to the Integrated Data Retrieval System (IDRS) Program Director as owner of this process.

IDRS Project Lead is responsible for

Overview of Integrated Data Retrieval System.

The main purpose of this Section is to describe how IDRS impacts on the Campus and its various functions by specifying procedures to be used when operating with IDRS. Specific procedures that exist in other ADP Handbooks or IRM Sections will still apply for IDRS. Any overlapping instructions in this IRM are still governed by the other procedures. Where other ADP Handbooks or IRM Sections specify the use of manual forms, such as the requirement for preparing Forms 2275, 3870, etc., the use of the specified forms may be replaced by command codes. The applicable procedures should still be followed, using screen entry instead of the form.

The IDRS Security System is designed to provide protection for both the taxpayer and the IDRS user employee. The taxpayer must be protected from unauthorized disclosure of information concerning his/her account and unauthorized changes to it. The IDRS user employee must be protected from other personnel using his/her identification to access or make changes to an account.

IDRS users are authorized to access only those accounts required to accomplish their official duties. IDRS users must not access their own or spouse's account, the account of a friend, relative or co-worker, or any account in which they have a personal or financial interest. IRS prohibits employees from accessing tax account information to satisfy personal curiosity or for fraudulent purposes.

It's the Law: Unauthorized browsing of tax account information is now a criminal offense. The Taxpayer Browsing Protection Act makes browsing a criminal misdemeanor punishable by automatic termination from employment and by either a fine or imprisonment, or both. Upon conviction in a court of law, a federal employee will automatically be fired and may be fined up to $1,000 and/or imprisoned for up to a year and/or assessed the costs of prosecution.

The specific instructions for use of the IDRS Terminals and the various IDRS Command Codes are included in IRMs 2.3 and 2.4.

Various codes and messages used in IDRS are included in IRMs 2.3, 2.4, and 2.7.

There are currently a number of ADP Handbook Transmittals, Supplements and IRM Sections which contain procedures on the use of IDRS.

This section will be used with the above mentioned ADP Handbooks and IRM Sections to provide the necessary information to all users of the system. Various ADP Handbooks and IRM Sections have incorporated general procedures for IDRS into the proper functional responsibility areas. If procedures contained herein are in conflict with the responsible functional procedures, the other ADP Handbooks or IRM Sections will govern.

The main purpose of this Section is to describe how IDRS impacts on the Campus and its various functions by specifying procedures to be used when operating with IDRS. Specific procedures that exist in other ADP Handbooks or IRM Sections will still apply for IDRS. Any overlapping instructions in this IRM are still governed by the other procedures. Where other ADP Handbooks or IRM Sections specify the use of manual forms, such as the requirement for preparing Forms 2275, 3870, etc., the use of the specified forms may be replaced by command codes. The applicable procedures should still be followed, using screen entry instead of the form.

Note: The term 53'd is used throughout this IRM. 53'd means there is a tax module on an account that contains an unreversed TC-530, which means currently not collectible.

Campuses which have the entity on their IDRS data base.

Campuses to which a tax module is being sent this cycle.

Campuses for which an unpostable or an entity notice is issued this cycle.

Campus for the Area Office of the TC 844 Area Office in the entity.

Campus for the Area Office and Collection location codes.

Campus for the file location code in the DLN of a TC 000–150.

A tax module is being extracted.

A current cycle transaction posts to the entity.

An unreversed TC 914 posts to at least one tax module in the account.

An entity change posts in the current cycle.

The zip code changes (current cycle TC 019).

A merge takes place or EIN changes.

A notice is issued or a transaction unposts this cycle.

TC 902 with block & serial # not 89898 is processed or TC 902 or unpostable transaction from a previous cycle that had no matching tax module then is processed.

Entity CSED freeze is released.

TC 824,131, 521/522 (Closing Code other than 71–74) posts.

TC 520 (Closing Code 83/85/88) posts.

Entity closing code 53 switch is turned off (there is no longer a 53'd tax module in the account).

Deferred action 02 expires and Form 1120 filing requirement is updated.

Account is marked for IDRS recovery.

Filing requirement updated.

Taxpayer is potentially dangerous.

Refund Scheme—TC918.

EIN is a temporary TIN or the TIN changes.

Entity notice data or TC 011 or TC 04x (other than TC 041) posts current cycle and one of the following is true:

Transaction posts in current cycle to entity and the account is already on IDRS.

TC 902 that is not blocked 898 is processed.

An entity transaction unposts to an account that is at Master File and the account is not at the Campus of the Area Office in the unpostable.

The account is in TDI status and the location code changes to a different Campus due to a merge.

A transaction is resequencing (TC 001, TC 003 current cycle or TC 006 preceded by a TC 005 in previous cycle).

An entity module is being transmitted with a reason code A2 or A3 tax module (AIMS).

Entity change posts current cycle.

In the first IDRS extract cycle of a year, a search is made for any transaction that may have posted in an earlier cycle of that year (dead cycles). At this time, such a transaction would be considered as "current " .

Location code changes due to merge.

A non-AIMS tax module is being extracted for this entity.

Entity CSED freeze is released.

TC 824, 131, 521/522 (Closing Code other than 71–74) is present.

TC 520 (Closing Code 83/85/88) is present.

Entity closing code 53 switch is turned off (there is no longer a 53'd tax module in the account).

Deferred action 02 expires and Form 1120 filing requirement is updated.

The account is marked for IDRS recovery and the account is on IDRS.

A transaction unposts to a tax module that is not at Master File.

An entity transaction posts in the current cycle with a Julian date greater than 400.

Current cycle transaction posts and the account is on IDRS.

There is an entity IDRS Section. The last period satisfied activity indicator is on and the Status 58 Indicator is a 1.

The current month is less than 16 months from the establishment date month, account is not on IDRS and a current cycle entity transaction posts.

Campuses which have the tax module on their IDRS data base.

Campuses for which an unpostable or a tax module notice is issued this cycle.

Campus for the Area Office of the TC 844 Area Office in the entity.

Campus for the Area Office and Collection location codes.

Campus indicated by the AIMS control Campus and TC 429 Campus.

Current cycle transaction posts or status updates.

Current entity transaction posts.

Unreversed TC 914 posts.

Entity change posts in current cycle.

TC 019 (zip change) posts this cycle.

Account is resequencing.

Notice is issued or transaction unposts this cycle.

TC 902 with block & serial # not 89898 is processed.

TC 429 posts without tax shelter release indicator.

IDRS activation switch is significant (used for recovery).

CP 101, 102, 103, 104, 107 or 131 with generated notice code of 24 or 26 generated in current cycle.

It is an FTD module (MFT 01 tax period 000000).

Module has an FTD debit or credit freeze.

Entity 918 freeze is on.

Module in Status 23 with assessed module balance and accruals above tolerance and entity status 02 or 03 switch is on.

Master File tax module IDRS recovery switch set.

The current status history section has a status code of 29.

An unreversed TC 914 is present.

One of the following freezes is present: W-, K-, P-, H-, -X, -B, -R, -K, -F, -U, -Y, -W, -E, -J, -H, R-, B-, -P, Q-, -V, L-.

There is a posted return (except MFT 13) and:

Status is 02 and Notice number is 2. Has prior 02 with Status Indicator = B, is in credit balance and the entity TDI switch is not a 1.

The current status code is 03.

The current status code is 02 and another module is in 03 status.

The current status code is 02 and the status history notice number is 4.

The current status code is 02 and the status indicator is not B and there is a credit module balance.

A TC 740 posts.

There is a duplicate filing condition.

There is an AIMS account already on IDRS, and either TC 421 posts current cycle or an unreversed TC 420/424 is posted. For an unreversed TC 420/424, at least one of the following conditions must also be present:

CP notice (except CP 210, 138, 145, and 173) is issued.

A TC28x, 70x, 73x, 75x, 79x, 82x (except TC 826), 85x (except TC 856), 87x or 89x posts in current cycle.

A TC 846 posts with refund amount over the minimum MF extraction criteria amount.

TC 902 block/serial # other than 89898 is processed.

TC 902 from a prior cycle for the module that did not exist at that time is processed.

There is an unpostable this cycle.

There is a status code of 06 or higher in current cycle immediately preceded by an 02 status.

This is an FTD module (MFT 01 tax period 000000) with credit balance and there is at least 1 balance due tax module on the account.

There is no posted return and there is a credit module balance.

There is a posted return (except MFT 13), the CSED is not expired and at least one of the following conditions exists:

There is a posted return (except MFT 13), the CSED is not expired and the status code is 12, 19, 20, 21, 22, 23, 56, 58 or 60 and either:

There is a resequencing entity (current cycle TC 001, 003 or 006 preceded by 005 in previous cycle).

This is an AIMS tax module and:

The tax module is on IDRS and either:

The current status or a status with current cycle date is 02 and either status indicator is not B or status cycle is not more than 15 cycles old.

Entity TC 918 freeze is on and the module tax period is current year or one year prior (Reason Code KK).

Extract the module in the cycle a TC 971 AC 043 posts.

Campus for the Area Office and/or TDI location code in the entity

Campus as derived from the control DLN of a return module being extracted to IDRS.

Campus as derived from the file location number of the DLN of a transaction that imposted current cycle.

Campus as derived from the file location code of the DLN of a TC 902 directed either to the entity or a return module in the account current cycle.

Campus specified by the EPMF IDRS indicator which was set by a TC 902 received in a prior cycle that was directed to a return module which was not present but is present now.

Campus associated with the file location code of the DLN of the TC 000

All three centralized (Memphis, Atlanta, and Brookhaven) Campuses

A current cycle TC 902 directed to the entity is processed.

An entity transaction unposts from the entity this cycle.

A return module is being extracted in the current cycle.

The account is marked as being on the IDRS TIF in at least one Campus and at least one of the following conditions is met:

The entity is part of an account that is being resequenced this cycle—either resequencing from another account number this cycle or another account is being merged into this account this cycle and, the account is marked as being on the TIF in at least one Campus.

A TC 000 posts in the current cycle or if the entity establishment date plus 15 months is equal to or greater than the current year month and either a transaction posts to the entity in the current cycle or a TC 019 updates the zip code in the current cycle.

One of the following statuses is set in the current cycle: 02, 03 or 06.

A TC 902 directed to the return module is received this cycle.

The IDRS indicators show that the module was requested in a prior cycle, but was not extracted and the module is now on the EPMF returns file.

A transaction unposts from the module in the current cycle.

The return module is part of an account that is being resequenced this cycle—either resequencing from another account number this cycle or another account is merging into this account thus cycle and, the account is marked as being on the TIF in at least one Campus.

The IDRS indicators show the module is on IDRS in at least one Campus and one or more of the following conditions occur:

Campuses to which a tax module is being sent.

Campuses for which an entity notice is issued.

Campuses which requested the entity in a prior cycle.

Campuses requesting the entity in the current cycle.

Campuses which input an entity or tax module transaction which unposts in the current cycle or unposted in a prior cycle.

Campus for the Area Office code of the TC 844 Area Office in the entity.

Campus for the Area Office or Collection location code in the Entity.

Campuses determined from the posted entity transaction DLN if the transaction is a current cycle posted IDRS generated TC 000–149.

A memo entity will not be extracted to the TIF unless there is a current cycle posted transaction in the entity and either the account is marked as being on IDRS or the entity TDI switch indicates an 02 or 03 status tax module is in the account.

Campus determined by the DLN File Location Code in an open TC 922 if the first process code is equal to 03 or 06 (AUR only).

The zip code is being updated by a TC 019.

Account registers activity.

A module within the account is being requested with a TC 902 or a TC 429.

A TDA information record is being issued for a module within the account.

A notice is being issued.

A transaction unposts this cycle.

A change in a tax module status occurs.

A math error freeze is being released.

The 47 hold is being released.

A TC 582 or TC 583 transaction is being received.

The bankruptcy freeze is being released.

The offset overflow freeze is being released.

The offset in expired module freeze is being released.

The erroneous refund hold is being released.

The module contains an unreversed TC 420 or 424.

The IRS litigation freeze is being released.

The scrambled SSN freeze is being released.

The location codes update.

A TC 912–919 posts.

A TC 924 with reference number 108 posts.

The module contains an open TC 922 with a process code equal to 03 or 06 and DLN FLC indicates AUR SC in the first position.

Entity Combat Zone indicator was set or released this cycle, or the Entry Departure Date was corrected. Check CC IMFOLE on Line 11 for the Combat indicator. Indicator "1" indicates the Combat Zone is set and -C freeze is active/turned on (restricts assessment and collection of any tax). Indicator "2" indicates the Combat Zone is released and -C freeze is inactive/turned off (the assessment and collection of any tax may resume using normal procedures).

The entity contains an unreversed TC 918.

The entity PDT indicator is on.

The entity scrambled SSN indicator is on.

An entity notice (except 050) is being issued this cycle.

A TC 011 posts to the entity in the current cycle and either the account is marked as being on IDRS or the entity TDI switch indicates an 02 or 03 status tax module is in the account.

A TC 902 is received this cycle.

The entity was requested in a prior cycle.

Module requested via ICP.

An entity or tax module transaction unposts this cycle and the module is not already on IDRS.

The entity TDI switch indicates an 02 or 03 status tax module is on the account and the Collection location code or Area Office changed this cycle.

The account is resequenced or merged this cycle and account is on IDRS.

The entity is being extracted because a tax module under AIMS control is being extracted.

One of the following occurs in an account containing an unreversed TC 420 or 424: A new name (first or second), street address, city, state or zip code posts.

The account is marked as being on IDRS and Collection location code or Area Office change this cycle.

The scrambled SSN indicator is turned off this cycle.

The entity is being extracted because of a tax module extraction.

The account is marked as being on IDRS and the zip code was updated by a TC 019, 150 or 430 in the current cycle.

The account is marked as being on IDRS and an entity transaction posted in the current cycle.

A TC 000 thru TC 149 with a Julian date inflated by 400 posts to the entity in the current cycle. Note: TC000 with a block/serial number of 99999 will not cause extraction.

The minister indicator is set or released this cycle.

The OIC year field was cleared this cycle and the account is marked as being on IDRS.

The Federal Employee Indicator is set this cycle and the account is marked as being on IDRS.

The TC 130 freeze was released in the current cycle and the account is marked as being on IDRS.

A Master File recovery occurs in the current cycle and the account is marked as being on IDRS.

The Entity FMS Levy Indicator was set or released in the current cycle and the account is marked as being on IDRS. The IDRS Entity Extract Indicator will be set to 4.

The Entity Extract Indicator is set and the account is marked as being on IDRS.

CC6X indicators have been set this cycle. The IDRS Entity Extract Indicator will be set to 4.

The Withholding Compliance Case(WHC) Indicator in the Entity has been updated in the current cycle and the account is marked as being on IDRS. The IDRS Entity Extract Indicator will be set to 2.

Campus for the Area Office or Collection location code in the entity.

Campus for the latest status history AO on the tax module (only if the latest status is 02 or 03).

Campuses having a notice issued for this tax module in the current cycle.

Campuses that input a tax module transaction which unposts from this module in the current cycle.

Campuses that input a tax module transaction which unposts from this module in a prior cycle because the tax module was not on the MF.

Campuses which requested the tax module in the current cycle.

Campuses which requested the tax module in a prior cycle as indicated by the MF IDRS indicators.

Campuses for which a TDA information record was issued this cycle.

Campuses determined by the audit control number in an unreversed TC 420 or the DLN in the TC 424, whichever is later. If an unreversed TC 420 or 424 is not present in the module and a TC 421 posts in the current cycle, use the TC 421 DLN.

Campus determined by the DLN file location code in a TC 300 if the posting cycle is equal to the current cycle.

Campus which requests the module via a TC 429.

Campus determined by the DLN file location code in an open TC 922 if the first process code is equal to 03 or 06 (AUR only).

Campus determined by the DLN file location code in an unreversed TC 914.

The module is in status 29.

The module contains an unreversed TC 914 or TC 916 or the account contains an unreversed TC 918.

The module is frozen due to a TDI Refund freeze.

module contains a TDI Refund freeze that is being released in the current cycle.

The module contains a current posted TC150 and the STEX Freeze is set to a 3.

One of the following freeze or hold conditions exists in the module: -Y, -W, -V, H-, J-, D-, -D, X-, B-, R-, -J, W-, K-, -E, P-, -X, -B, -R, -Q, -K, -F or -U.

The module contains a settled return (except on civil penalty module—MFT 55), the module is not 53'd, the module closing code is not equal to 01–39, the CSED is not expired and the module is in status 19, 20, 21, 22, 24, 26, 54, 56, 58 or 60.

The module is updated in the current cycle to status 02 with a status indicator of 2 and was previously in status 02 with status indicator B and the module is in credit balance.

Both the module is updated to status 02 and the FERDI indicator is set in the current cycle. (The FERDI indicator will be a 9 in the cycle that it is set.)

Module meets any one of the following conditions:

The module is in credit balance with a settled return and there is an unreversed DMF TC 130 present in the entity.

The module contains a duplicate return or amended return freeze.

The module contains a TC 740 freeze (Undelivered Refund).

A TC 150 posts to the invalid segment.

An IMF reminder notice (CP/71/71A/71C/71D) is issued in the current cycle.

A tax module notice (except 021, 045, 047, 049, 050, 051, 053 or 086) is being issued this cycle.

A TC 70X, 82X (except TC 826), 73X, 85X (except TC 856), 75X, 87X, 28X, 79X, or 89X posts to this module in the current cycle.

A TC 902 is received this cycle from a Campus for this tax module.

This tax module was requested via a TC 902 in a prior cycle but the request was not honored due to the module not being on the Master File.

The tax module request is via ICP.

A TC 592 posts in the current cycle in this module or a previous module in the account and this module is in status 02.

A transaction went unpostable from the tax module in the current cycle.

The account is a resequenced/merged account and the entity TDI switch indicates an 02 or 03 status tax module is in the account and the amount is marked as being on IDRS already.

The module status was updated from 02 status to 06 status or greater in the current cycle.

This is a debit module balance in status 23 and the module balance plus accruals is over the minimum MF extraction criteria amount.

This is a debit module balance in status 19, 20, 21, 22, 24, 26, 54, 56, 58 or 60, the module is 53'd with closing code 09 and the module balance plus accruals is over the minimum MF extraction criteria amount.

The module is in status 12, the module is not 53'd with status date after 1/1/71 and accruals are over the minimum NF extraction criteria amount.

The module status is 12, the module is 53'd with closing code 09 and accruals are over the minimum MF extraction criteria amount.

A debit transaction or credit reversal posts to a module this cycle containing a settled return (except on a civil penalty module—MFT 55), and the resulting balance (tax plus penalty plus unpaid assessed interest) is over the minimum MF extraction criteria amount.

The module contains a settled return (except on a civil penalty module—MFT 55), at least one CSED is unexpired, the module is in status 12, 19, 20, 21, 22, 23, 24, 54, 56, 58, or 60, the module has been 53'd and the closing code is 01–08 or 10–39.

The account is a resequenced account (either resequenced from another account this cycle or another account number has merged into it this cycle) and account is on IDRS.

A TC 420, 421, or 30X posts to this module in the current cycle.

One of the following conditions occurs in a tax module containing an unreversed TC 420 or 424:

A TC 429 from a Campus posts this cycle for this module.

The G freeze, 47 hold is being released this cycle and the module is already on IDRS.

The 130 freeze (left V) is being released this cycle and the module is already on IDRS.

A TC 582 or TC 583 transaction is being received this cycle.

A transaction posts to the tax module in the current cycle and the module is already on IDRS.

The bankruptcy freeze (right V) is being released this cycle and the module is already on IDRS.

There is a current cycle status change in the module and the module is already on IDRS.

The offset overflow freeze (left C) is being released this cycle and the module is already on IDRS.

The offset in/expired module freeze (left A) is being released this cycle and the module is already on IDRS.

The erroneous refund hold (TC 844) is being released this cycle and the module is already on IDRS. The IRS litigation freeze (TC 520) is being released this cycle and the module is already on IDRS.

The module is in status 02 and another module is not in status 02 with a status indicator of 2 and there is not a status 02B in the module.

The refund scheme freeze (Z-) is being released this cycle and the module is already on IDRS.

A TC 150 posts to the tax module in the current cycle and the current cycle is 150 days past RDD.

The backup withholding indicator is being updated in current cycle and the module is on IDRS.

A TC 924 with reference number 180 posts in the current cycle and the module is on IDRS.

The spousal offset freeze (D-) is being released this cycle and the module its on IDRS.

A TC 162 posts to the tax module in the current cycle.

A Filing Status Code was updated this cycle by a doc. code 63 transaction and the module is on IDRS.

The TC 480 or TC 780 freeze (-Y) is released this cycle and the module is already on IDRS.

The Entity Combat Zone Freeze (-C) was turned on or off in the current cycle or the Entry/Departure date was corrected and the module is on IDRS. Check CC IMFOLE on Line 11 for the Combat indicator. Indicator "1" indicates the Combat Zone is set and -C freeze is active/turned on (restricts assessment and collection of any tax). Indicator "2" indicates the Combat Zone is released and -C freeze is inactive/turned off (the assessment and collection of any tax may resume using normal procedures).

Whether a module meets the TIF extraction criteria above or not, analyze for the following conditions for AUR extraction. Those that meet both TIF and AUR extraction are extracted to both files. Those only meeting the criteria below are extracted to the AUR file only. Determine which SC to extract the update for based on the DLN FLC in the TC 922.

The Federal Employee Indicator is on.

Open TDA shows at least one tax module status 60 and current year tax module has a credit balance.

The imminent or latest CSED has been updated this cycle.

EIC Indicator has been updated this cycle.

The Disaster Indicator has been updated this cycle.

A TC 694 or TC 695 has posted in the current cycle in a Civil Penalty Module.

A Master File recovery is occurring in the account and the module is on IDRS.

A TC 971 Action Code 86 or 87 posts in the current cycle and the account is on IDRS.

The IDRS Tax Module Extract Indicator is set and the account is marked as being on IDRS.

A TC537 posted in the current cycle and the account is marked as being on IDRS.

Extract all modules if a 6X indicator has been updated this cycle. The IDRS Entity Extract indicator will be set to a 4.

Extract the module if a CADE TC 001 Blocked 999 and an IDRS Tax Module TC with a DLN Control day of >400 and <767 post in the current cycle.

Extract the module in the cycle a TC 971 AC 043 posts.

Retention on the TIF is governed by the principle that a module should be retained as long as any one of a specified set of criteria is met. If a module is being kept on the file because of one of these reasons and a time is reached when that reason no longer applies, the module is then analyzed to see if any of the other specified criteria apply. If one of the criteria does apply, the module is retained. Whenever the module does not meet any retention criteria whatsoever, it is dropped from the file and a generated TC 901 is sent to ECC, Enterprise Computing Center to inform the Master File that the module is no longer on the TIF.

A module is part of an account that is in process of resequencing or merging at the Master File. (The module will stay on until the resequence or merge is completed or until the Master File reports a no-merge condition.)

One of the freeze conditions or hold conditions that cause extraction from the Master File is present in the module. (The module will stay on until the freeze or hold is released at the Master File.)

A tax module is in debit balance and has no settled return. (The module will stay on until the balance is non-debit or a return settles, or for 7 cycles, whichever is shorter.) (IMF, BMF only).

A tax module is in Master File status 13, 14, 19, 20, 21 and there is a Service Center status. (The module will stay on until the status changes at the Master File, or the module goes to IDRS status 23 or 53. (IMF, BMF only.)

A tax module is in Master File status 22, 24, 26, 54, 56, 58 or 60. (The module will stay on until the Master file status changes.)

One of the following conditions is met. These tax modules will remain on the TIF for one cycle (IMF and BMF only).

A tax module contains a settled return and a credit balance (IMF-Left-Hand V freeze also) or the module contains a Left-Hand S or Right-hand A freeze. (The module will stay on until the balance becomes zero or debit or for 30 cycles, whichever is shorter.) (IMF, BMF only.)

A tax module was extracted because the following transaction posted: TC's 28X, 70X, 73X, 75X, 79X, 82X (except 826), certain 846, certain 85X (except 856), 87X, 89X. The module will stay on the TIF for four weeks.

Extraction of the module was requested by a TC902 from TIF Daily processing or TIF Recovery program (UTL95). (The module will stay on for one week).

A module was extracted because a transaction unposted. (The module will stay on for one week. If the unpostable transaction appends to the IDRS module, which it should, the module will stay on until the transaction posts or is deleted from processing.) (IMF, BMF, EPMF only.)

A module was extracted because of the issuance of one of the notices specified above under Master File Extraction Criteria and the module is not in a Master File notice status. (The module will stay on three weeks (IMF) and 8 weeks (BMF)).

An account is established within the last 30 cycles and the ERAS-NOTICE-CD is A, B, J, K, L, M, P or T. (BMF/EPMF)

A tax module is in IDRS status 53 and there is another non-53'd tax module being retained. The tax module will be retained on IDRS until the other modules drop or its own status changes.

Extraction of the module was requested by a TC 902 from IDRS terminal input. Includes, but not limited to, inputs from MFREQ(D) or downloads from CFOL with MFREQ(C) or RECON. (Early analysis possible. The module will stay on for one to three weeks.)

A tax module is in credit balance with no return and another module has an unpostable 05. (The module will stay on for five weeks.) (BMF only.)

A tax module at the Master File has an unreversed TC 914 or 916 appended or entity has unreversed TC 918, or taxpayer has been determined to be ‘potentially dangerous’.

A CP 71 or CP 71A has been issued on the module. (The module will stay on until there is activity in the account or until 6 weeks after the notice was issued.) (IMF only)

A tax module is in IDRS status 23 and a TC 670 has appended. (The module will stay on 2 weeks after the cycle the last TC 670 appended.)

A tax module has changed to IDRS status 12 from an IDRS status greater than 12. (The module will stay on for 2 weeks after the change to status 12). (IMF/BMF)

A tax module is in IDRS status 19, 20, 21, 22, 24, 26, 41–44, 46–51, 54, 56, 58, 60, 61, 63, 64, 71, 72, 76, 77, or 89. The module will stay on until the status changes to a status not in the list.

A tax module has an open TDI, pending TDI, TDI temporarily suspended, or is in an open TDI Notice Status (The module will stay on until the TDI is closed.)

A tax module is in Master File Status 23 and has an open TDI. The module has not gone to the Queue.

A tax module in TDI status is closed by a TC 598. The module will stay on 64 weeks from closure cycle.)

A tax module in TDI status has been transferred to another Campus less than 4 weeks ago.

A TDI module has closed. (IMF modules will stay on 10 weeks from closure cycle. All other files, only three weeks.)

A tax module contains a recall DI TC 590 for the secondary SSN account from an IMF TC 150 that was processed more than 150 days past the due date or that contained condition code F or T. (The module will remain 20 weeks from the transaction cycle.)

A module is a dummy module. (It will stay on for three weeks after it was established.)

A module is a memo module. (It will stay on for three weeks after the cycle it became a memo.)

A TC904 appends to the entity or tax module in the last three cycles.

The entity contains a TDA/TDI assignment that has been updated in the last week. (The entity will stay on for one week.)

Entity or tax module contains a transaction in pending status.

Entity or tax module contains an open control base, or a control base closed within last 3 weeks.

Entity module, created by "IAPND" , containing a significant PENDING-IAGRE-CD.

Tax module contains an INNOCENT-SPOUSE-TRACKING-REC.

Tax module contains a COLLECTION-DUE-TRACKING-REC.

A module is extracted for IDRS because of a freeze condition. As long as the freeze condition exists the module will not be further analyzed on IDRS. When the freeze condition is released on the Master File, and Master File analysis determines that the module no longer meets any condition for which it is automatically extracted, the Master File will re-extract the module indicating this condition. When the module is updated on IDRS in this situation, IDRS analysis looks for other criteria such as pending transactions or open control bases. If IDRS analysis finds that there is an open control base in the module, it will retain the module until the control base is closed then re-analyze for other IDRS criteria. If none is found, the module is dropped.

A module is extracted for IDRS because a transaction attempting to post to it went unpostable this cycle. IDRS will analyze this module every week until the unpostable is no longer on IDRS. When the unpostable is no longer on IDRS, analysis looks for criteria to retain the module. One criterion which it is likely to meet in this case is a corrected unpostable pending transaction. When the corrected unpostable transaction becomes a posted transaction, IDRS will reanalyze for other IDRS criteria. If none is found, the module is dropped.

A module is extracted because it was requested from a Campus. The requester has three weeks to do something to hold the module, e.g. establish an open control base. After three weeks, the module will be analyzed for IDRS criteria and dropped if none is found.

An entity added to the TIF by Command Code ESIGN will be retained until either the entity is established on a Master file or meets aging criteria. When an entity meets the aging criteria, it is removed from the TIF and placed on an age listing during the weekly Name Search Facility (NSF) analysis. The aging factor for ERAS-NOTICE-CD A, B, J, K, L, M, P, or T is 30 cycles.

Cases may be controlled on IDRS in several ways. Under IDRS, any type of case may be controlled. Therefore a separate adjustment control file is not necessary, except for use in special projects such as Civil Service Retirement Claims.

Adjustment Control Records (ACR's) are produced for certain Master File recognized adjustment cases; for example, CP 36 and CP 193 cases. The ACR control number is used as the activity code of the control base when a new control is being established.

Examiners may control a case by entering the CC ACTON or DOALL into IDRS. See IRM 2.3 for specific details.

A refund deletion made through IDRS always generates an open control base regardless of the presence or status of any existing control bases.

A DP Adjustment, credit transfer, CHK64 (Release of Undelivered Refund Check) or IDRS generated refunds (by CC RFUND) made through IDRS generates a closed control base if none of the following conditions exists.

Examiners may control a case by entering the control information after inputting a letter through IDRS; see the Correspondence Section in IRM 2.3.

Use CC ACTON to establish an open control base in the following situations.

The concept of one taxpayer's account being worked on by one examiner should be followed in IDRS. Whenever an examiner wants to control a case and control to another employee already exists in the module or account, contact must be made with the other employee (Command code FIEMP may be used to find an employee). If CC TXMOD or SUMRY indicates ENTITY case control, the entire account is controlled. These cases would then normally be associated and controlled to one of the examiners. Cases indicating an unreversed TC 420 will be worked in accordance with IRM 21.7. The exception to this concept is case control with Status Code B which allows more than one examiner to have open case controls.

An open control will cause a module to remain on IDRS indefinitely. After the control is closed, if no other criteria exists for retaining a module, it will drop off IDRS within three weeks.

Reopen and work to resolution cases not passing quality review. Re-establish the case with ACTON using a "C#" , activity code "CnERRCLSD" , status "A" , plus the original IRS received date, assignee number, and category. Also use activity code "CnERRCLSD" for any other occasion when a case control must be reactivated.

Up to 1225 inventory reports and 1225 overage listings can be produced upon request each week. These requested reports may be tailored for specific needs.

Since many areas in the Campus can put cases under control, monitor inventory reports to assure that IDRS control capabilities are being used properly. Utilize overage listings for this purpose as necessary but be selective, especially in requesting overage listings which consume considerable print time during weekend processing.

For many Campuses, reports and listings are requested through the Campus Liaison for IT. See IDRS Related COH for CCA32, for request input information.

To re-assign an open control base from one assignee number using CC ACTON or CCASG (CCASG for cases opened by Master file Case Control File). Key in the 10-digit assignee number as explained in IRM 2.3. [see IDRS Related COH for CCA32].

Some assignee numbers identify functional areas, units, holding files—thus representing workflow designations rather than individual employees. These non-employee assignee numbers are frequently distinguished by zeros in the last five digits of the employee number; however, numerics other than zero may also be used. Lists of such numbers appear from time to time in either Campus IDRS bulletins or the IDRS MESSG file.

This section will provide information on the following items.

This section will provide information on the following items.

Many transactions are input directly through IDRS.

These include delinquency investigation transactions—DLN doc. codes 14 and 49; Area Office payments—doc. codes 18 and 28; credit transfers—doc. codes 24, 34, and 48; D.P. adjustments—doc. code 54; entity changes—doc. codes 04, 15, 50, 53, 63, 80 and 81; miscellaneous transactions—doc. codes 77 and 78; release of undelivered refund checks—doc. code 64; IDRS generated refund doc. code 45.

When a transaction is input to IDRS, it appears immediately as a "pending" transaction and remains "pending" until after it posts to a Master File. It will then show as a posted transaction. The type of pending transaction is further defined by the Transaction Status Code, see IRM 2.3 and IRM 2.4 for specifics.

If an employee is not subject to Quality Review on IDRS transactions, the transactions will be processed, and be ready for inclusion on a tape for posting to the TIF at end of day.

If an employee is subject to Quality Review on IDRS transactions, the transactions will be processed at the end of the day in which the review took place, or at the end of the second day following the day of input if no review is made.

Transactions subject to quality review on IDRS are those with document codes 04, 15, 24, 34, 47, 48, 50, 53, 54, 63, 64, 77, 78, 80, 81, and IDRS Check Claims (CC CHKCL). Unidentified Remittance, Dishonored Check or IDRS Generated Refund (CC RFUND) applications are not subject to IDRS quality review, but should be reviewed as currently specified.

For specifics on inputting and reviewing transactions on IDRS, see IRM 2.3 and IRM 2.4.

Source Document Folders—Do not send anything to files unless it must be retained as a backup or source document. For source documents which must be preserved and which relate to IDRS-input transactions, set up daily source document folders by employee:

The different types of work should be retained in separate uniform folders as prescribed for the files [see IRM 1.15.2]. The type of work, the employee number and the input date should be noted in the left margin cut-out on each folder using the appropriate color of ink for the year as described in IRM 3.10.72.

URAPL cases should be forwarded to the Unidentified Remittance Unit through quality review. Document Code 45 cases (CC RFUND) should be retained in the functional area until the list of refunds has been certified. Once certified, send original (yellow) copy of Form 5792, Request for IGR, to Files Management for association with Form 5147, IDRS Transaction Record, and filing. NMF Document Code 45 Forms 5147 with associated case files should be forwarded for input to RACS. The source documents should be kept in sequence number order within employee number order. There is no sequence number for Document Code 78.

Transactions that are input through IDRS will receive a complete DLN and be printed out after any quality review processing has taken place. Source documents will be associated with Document Codes 45, 54, 64, and 78 transactions. For other transactions they will be maintained in files in their employee input folders as provided in IRM 3.5.61.

The "remarks" section of the input formats for DP adjustments, FRM77/CRMNL, entity changes and credit transfers, must be used to clearly describe the action taken. If terminal operator (e.g., RTO) is not the originator, enter the originator's employee no. Include " SD" (source document) or "NSD" (no source document) in the remarks section. ADJ54 screen now has required input. " Source Document Attached?" Valid responses are "Y" , "N" or "R" . The notations have two uses:

The need for cycling of transactions may be reduced through IDRS. Most transactions post to the Master File in transaction code order. Exceptions are: all entity addressing transactions including TC's 91X post before tax module transactions; TC 150 on BMF posts last. In those instances where cycling was done solely to be sure that a lower numbered transaction code be at the Master File in the same cycle or earlier than a later numbered transaction code, the transactions may be input to IDRS at the same time.

An address change (TC 014) and a reduction in tax (TC 291) need to be input.

A reduction in tax (TC 291) and then a transfer of that credit, e.g., (TC 820–700) need to be input.

A payment, e.g., (TC 670) or a credit, e.g., (TC 700/820) need to be applied, and then an increase in tax (TC 290) is to be made.

A consolidation of accounts such as from a "no merge" situation, results in needing to zero out the "FROM" module with TC 291, transfer credits to the "TO" module, and assessing tax with TC 290 on the "TO" module. These transactions may all be input to the module(s) involved through IDRS in the same cycle. Care should be taken through analysis of the module(s) on IDRS that the transactions will indeed post to the Master File and not create an unpostable. Use of TC 570 for freeze purposes, where applicable, may be used especially when the actual module is not on IDRS. Multiple TC's may come in on a single doc code 54 transaction. These will all post to the Master File as a group in input order and they will be sorted as coming in under a TC 290 even if the input TC was not a TC 290. Where cycling is still required, or where there is some doubt whether to cycle or not, the transactions may be cycled with the posting delay code. In this way, all actions on a case may be completed by the examiner at the same time.

Run TRS04W generates Diagnostic transcripts from data extracted by the Diagnostic Analysis portion of WTU29/49/69. While the capability to suppress this analysis exists, it is strongly recommended that this not be done. If local management or operations staffs intend to override this recommendation, they should contact Headquarters.

Diagnostic transcripts are produced weekly for those entity or tax modules containing pre-determined criteria which might indicate incorrect processing. 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. User Support Staff analyzing these transcripts must be alert to procedural or systemic problems revealed. After appropriate review, research and documentation, these problems, or suspected problems, should be forwarded to the office responsible for their resolution (local CSA staff, operational function or Headquarters IDRS computer specialists, etc.).

After analysis by the IDRS User Support Staff, referrals should be made to proper functional areas for corrective action (as described in 2.9.1.19.2). In some instances this action may be handled on a case-by-case basis whereas others may be processed as a "batch" operation. An example of the latter would be a block of TP transactions that did not follow expected procedures. Pending transactions can affect the module balance, so it is extremely critical that these transactions be corrected promptly.

Diagnostic transcript controls from run TRS04W should be maintained by cycle of issuance. A record of volume and action taken should be maintained with the controls whenever new problems are detected and the volume of such problems is significant, or when the problem is of a continuing nature. As an example, 75 TP transactions in one cycle would be a sufficiently significant volume to warrant recordation. Likewise, a similar problem occurring on 10 tax modules each week would warrant recordation at the point the problem is identified as a continuing problem condition.

DIAG-Q types 1-9, C, D, E, and S that meet specific TDA or TDI criteria are now routed to the WTU2923 file instead of the WTU2913 file that is processed by TRS04W. The WTU2923 file is sent to a Desktop Integration (DI) process. The DI process sends DIAG-Q types 1-9 with –Y Freeze-CD’s to Memphis and Brookhaven campuses only, for further research. If the taxpayer's state is equal to "AK, AR, AL ,AZ, CO, FL, GA, HI, ID, KY, LA, MS, MT, NC, NV, NM, OK, OR, SC, TN,TX, UT, WA, WI OR WY" route the transcripts to MSC else route the transcripts to BSC.The DI process sends also the TDA transcripts to the Atlanta campus for further research and the TDI transcripts to the Fresno campus for further research.

This section will provide information on the following items.

This section will provide information on the following items.