ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

The AIMS programming has specific values and consistency checks for tracking AIMS inventory controls. Updating and maintaining AMDIS field values, will provide correct record keeping throughout the Examination audit process and final Examination report processing.

IRM 2.8.1.1.1, Introduction to AIMS Realtime Processing, AIMS Processing Background, provides the requirement request for a new information management system, for Examination.

Users of AIMS have the responsibilities of maintaining the data fields, on the AIMS record by, updating field values and correctly reporting closing actions taken on the taxpayers account, as determined during the audit process.

AIMS program reports can be found in IRM 4.4.27, Reports.

AIMS program reports are available to Headquarters Office and field personnel.

AIMS program reports provide timely and reliable information to monitor the current year¡¯s Examination Plan, as well as specific programs Reports and statistical tables.

AIMS is accessed through IDRS.

A Business Entitlement Access Request System (BEARS) request must be submitted for IDRS access.

A background investigation and managerial approval is required for IDRS access.

A Personal Identity Verification (PIV) Smart Card and Personal Identification Number (PIN) is used to sign on to IDRS.

List of terms and definitions used throughout this IRM Section:

The following table lists additional sources of guidance for Non-Examined closures and deleting AIMS records.

AIMS Freeze Codes A - T, V, W, Y and 1 - 9 must be released before the case can be closed.

AIMS Freeze Codes U and X will not prevent a non-examined closure.

AIMS Freeze Code Z will prevent a non-examined closure if the DC disposal code is 29.

This input generates a Substitute for Return TC 150.

A TC 570 is generated if a credit is on the module.

Do not remove the TC 570. The credit will move to excess collection file 5 years after the last TC was input.

Records cannot be closed non-examined if there is an advance payment, TC 640, on the module. The TC 640 must be resolved.

You must determine the reasons(s) the taxpayer made an advance payment of deficiency on a tax period that is being surveyed.

If the TC 640 was used in error, reverse the TC 640 and post the correct transaction as appropriate by submitting Form 3870, Request for Adjustment.

If the payment was posted to the incorrect module, determine the correct TIN or tax period and input a credit transfer. See IRM 4.4.3, Credit Transfers and Reprocessing Returns, for procedures on credit transfers.

If research indicates the TC 640 posted correctly but there is no correlating posted or pending assessment on the module and the assessment statute expiration date (ASED) is imminent, determine whether a quick assessment is required. Take all appropriate measures to ensure that any required assessment is posted to the account and/or assigned a timely document locator number (DLN) prior to the expiration of the ASED.

Form 10904, Request for Deletion from AIMS/ERCS, must be completed in full.

A detailed explanation and sufficient documentation should be provided to the AIMS/ERCS Analyst to explain why the account should be considered an erroneous opening. A list of the Area/Campus AIMS/ERCS personnel can be found at: AIMS Personnel Listing for Campus Exam.

State whether the record needs to be removed from AIMS and ERCS or just ERCS.

DC 33 will be used to remove a record.

The requester and the requester's manager will sign Form 10904.

If you are on an area office network, you can only delete records within your area office.

If you are on a campus network, you can delete any record with an area office serviced by your campus.

EGC 5XXX records can only be deleted from a campus terminal.

All records can be deleted on the same day they were input.

The following rules apply after the day of input. The group is responsible for monitoring its TC 424 overage listing and taking the appropriate steps to correct problems. The group will prepare Form 10904, secure managerial approval and send to the local AIMS/ERCS analyst.

On examination cases where the original return is missing, every attempt should be made to locate the return if the examination cannot be conducted using an electronic print.

If the return is not received within two months from the initial request, a follow-up request should be performed. If there is information on the return charge out or on IDRS controls indicating the return is in another function, contact the function/employee to determine if the return can be forwarded to Examination.

If the return was received and subsequently lost, Special Search Form 2275, Records Request Charge and Recharge, must be submitted.

CC AM424D is used to delete skeletal records if the Opening-Creation Date is at least 15 days from the current date (30 days if Push Code 036 is used).

DC 36 through 41 are valid for non-filer non-examined closures.

CC AM424D will generate the TC 421.

CC AMSOC is used to close non-examined non-filer cases.

DC 36 through 41 are valid for non-filer non-examined closures.

AMSOC will generate a TC 421.

If the only paper in the case file is an electronic print, (BRTVUE, CDE, TRDBV, TRPRT, TRDBB, IMFOLT, TXMOD) and no Form 1900, Income Tax Survey, After Assignment, no workpapers, etc., and the original return was NOT requested (line 8 on page 2 of the AMDISA does not state Return Requested), a paperless closure can be requested.

The disposal codes to be used on a paperless closure are: 31, 32, and 42.

Prepare Form 5351 as stated above and Form 3210, Document Transmittal.

Update the return to Status Code 51 on ERCS.

Fax the Form 5351 and Form 3210 to CCP:

Close the case on ERCS to Status Code 90 using Disposal Code 20 - 22, 25, 31, 32, 35, and 42.

Approval by SB/SE Headquarter AIMS Analyst must be secured before the ZAP request can be completed.

Follow local procedures on obtaining the ZAP approval. Some Area offices request the ZAP approval before they submit the paperwork to the IDRS staff. Other offices have the IDRS staff request the ZAP approval.

ZAP approval will not be given if the;