The following "REFERENCE GUIDE" is where the user should look first for definitions or listings of terms used by Examination. The REFERENCE GUIDE is in alphabetical order based on the term being explained. While reading the IRM, if you come upon a term that needs clarification, refer to the REFERENCE GUIDE.

— If the field is displayed on the Form 5546, Examination Charge-Out the literal L=line number and E=element number will be displayed after the definition. (LX–EX)

— If the field is displayed on an AMDIS or AMDISA the literal P = AMDIS(A) page number and L = AMDIS(A) line numbers will be displayed after the definition. (PX–LX)

— If there is a related exhibit, EXHIBIT will be displayed after the definition. (EXHIBIT)

90-Day Letter — See IRM 4.14.1, Statutory Notices of Deficiency, and IRM 4.19.1, Campus Operations, for information on 90-Day Letters.

Abstract Code — The abstract code represents the 2 digit IRS No. that is found on Form 720, Excise Tax Return, preceded by a 0 for AIMS. It is displayed on AIMS in the Activity Code field. When excise tax returns are examined and there is an adjustment to the amount reported under an abstract code, Item 15 on Form 5344, must be completed to update the Master File Abstract field. Item 404 on Form 5344, must be completed to update AIMS for every abstract code examined. The code that is displayed on the AMDIS is based on the first abstract code that was input when the original return was filed. (L14–E20/P1–L7) See Exhibit 4.4.1-2.

Account Receivable Dollar Inventory (ARDI) Code — Code used by Appeals and TE/GE to record the type of advance payment received for the tax period being closed. (P2–L19)

Activity Code (ACTY-CD) — A 3 digit code that categorizes classes of returns (referred to as the Abstract Code for Forms 720). When establishing a return on AIMS, enter an estimated activity code. If it’s a filed return, the opening record sent to AIMS from Master File will overlay the estimated code with the correct code. For non-filers, update the activity code after the examination is completed based on the new income figure. Activity Codes 224, 287-290, 480-483, 489 and 992 are for non-taxable returns. EGC 2XXX can only control the following activity codes, Form 1040-All, Form 1041-495-496, Form 1065-473, 480-483, Form 1120-203, 209, 213, 215, 217, Form 1120S-202, 287-289. (L14–E20/P1– L7) See Exhibit 4.4.1-2 for a complete list of Abstract/Activity Codes.

Activity Indicator (ACT-IND) — If present, it means that an update of some kind has been done on the module since the last weekly analysis and extract. (P1–L21)

Adjustment Amount — See Examination Adjustment Amount.

Aging of the AIMS data base — See Exhibit 4.4.1-3.

Aging Reason Code (AGING-RSN-CD) — 2 digit code used to identify special cases on AIMS and is sometimes used in local computer program runs. Can be input/updated using CC AM424, AMSTU, AMCLSE, AMAXUE. See Exhibit 4.4.1-4.(L17–E70/P1–L17)

Agreements — See IRM 4.4.12 for information on agreements.

AIMS Assignee Code (AAC) — The AAC is the coding mechanism that Examination uses to assign work. It is a 12 digit field made up of three parts. The first three digits represent the Primary Business Code (PBC). This identifies the operating division such as Appeals, LMSB, SB/SE, TE/GE, and W&I. The second five digits represent the Secondary Business Code (SBC). The last 4 digits represent the Employee Group Code (EGC). See Document 6036, Examination Division Reporting System Codes Booklet, for a complete list of PBC’s and SBC’s. For a complete listing of EGC’s, visit the AIMS web site: http://psp.web.irs.gov/AIMS.html.

AIMS Control Number — For Master File AIMS opening, the AIMS Control Number is a 9 digit computer generated number - the first 3 digits are the PBC of the case. The remaining numbers are sequential starting at 000001 for IMF and 500000 for BMF. For NMF Records (CC AMNON), it is computer generated using the input PBC and the form number. Example: If Area 215 established a Form 1042 on AIMS using AMNON, the AIMS Control Number would be displayed as: 215104200.

Exception:

If no return is requested an AIMS Control Number is not generated. Returns in Centralized Files and Scheduling are filed on the shelves in ascending AIMS control number sequence. The AIMS Control Number was previously displayed on IDRS command codes such as IMFOL and BMFOL. Since the implementation of the AIMS Assignee Codes, the AIMS Control Number is only displayed on CC AMDIS(A) and the Form 5546. (L4–E9/P1–L17).

AIMS/Exam-Results — See Exam Results

AIMS Freeze Code — A freeze code is used to prevent the update and closing of AIMS bases until the freeze code is removed. The freeze code field is two spaces. The first space contains all freeze codes with the exception of bankruptcy codes. The second space contains an "X" or "Y" which are the two valid bankruptcy codes. Both fields may be present. Further instructions about AIMS freeze codes appear in IRM 4.4.34, Updating/Correcting AIMS Data Base. Instructions about Master File freeze codes can be found in Doc. 6209, ADP and IDRS information. (L13–E17/P1L14/ See Exhibit 4.4.1-5)

AIMS Serial Number (AIMS-SER-NUM). (Also known as the AIMS OPEN CONTROL NUM). See AIMS Control Number.

Alpha Statute Codes — 2 digit alpha codes located in the "day" portion of the ASED that indicate special circumstances surrounding the statute. If there are alpha codes on a skeletal record, when a full record comes down from Master File the MM and YYYY portion of the ASED will be populated. The Master File ASED will only overlay the DD field of the AIMS ASED if the Alpha Code is "EE" . Can be updated using CC AMSTU and AMCLS. See IRM 25.6.23 for instructions on the use of Alpha Statute Codes. (L13–E17/P1–L3)

AMDIS(A) Screen Prints — See: http://psp.web.irs.gov/docs.

Amended Return — Amended returns may be referred to Examination for consideration. All assessment (overassessment) documents are usually in the administrative file. However, the file must be checked to determine if a change in tax liability has previously been made as evidenced by a CP–36 or CP–193, notices with transaction codes (TC) 290 or 291, or computer notices indicating an adjustment has been made. If these forms are not included and doubt exists, a transcript of account should be secured. Any necessary adjustments to refundable credits on individual or corporate returns, except estimated tax payments or credits should be reflected in the examiner’s report.
If an amended return is filed with the examining officer and an examination is not warranted, process the amended return directly to the campus for input to the master file following delinquent return procedures. Do not establish on AIMS.

Note:

Exam Results — When the taxpayer sends a taxable amended return to the campus and the tax is assessed as a TC 290, Examination is to enter in Item 414, Amended Return Amount of the Form 5344, the amount of the tax assessed adjusted by credits, IF the return was filed as a result of an ongoing examination. Before 1/1/1999, Examination did not receive "credit" for this adjustment.

Amended Return Amount — Form 5344, Item 415. See IRM 4.4.12, Examined Closings. (P2-L21)

Amount Claimed — See Claim Amount

Appeals Office Code — 3 digit code that is required when closing returns to Appeals as appealed (1XX) or petitioned (2XX). (P1–L12/ See Exhibit 4.4.1-9.)

AMSOC Transfer Date (AMSOC Transfer Date) — The date that the transfer was input (CC AMSOC DC 30). (P1-L10).

Assessment Statute Expiration Date (ASED) — The date that the assessment statute expires. An " X" after the date indicates that the statute has been updated using CC AMSTU. An "R" indicates a restricted consent. If the statute date is input using CC AMSTU and the statute does not contain alpha codes, and it does not match the current AIMS ASED, a TC 560 is generated and sent to Master File. If the TC 150 at Master File is an SFR, the TC 560 will post but it will not update the Master File ASED field. (L13– E17/P1–L3)

Audit Category Codes — See Exhibit 4.4.1–10.

Audit Codes — Entered on tax returns by campus personnel. Some audit codes cause automatic AIMS openings while other audit codes are just displayed on the F5546. (L22–E34/ See Exhibit 4.4.1-10).

Audit Information Management System (AIMS) — The system used by Appeals, Examination, and TE/GE to control returns, input assessment/adjustments to Master File, and provide management reports.

Backup Withholding Indicator — In some instances it is necessary to remove the backup withholding indicator prior to the input of the Examination closing command codes. These cases will be received in the processing function with Form 3198 annotated "Delete BWH Indicator" .

 (1) The processing function is responsible for preparing Form 8408 as follows.

Bankruptcy Processing Procedures — If bankruptcy proceedings are against both Joint Return Deficiency taxpayers, research the Master File to ensure that transaction code (TC) 521 has been input to release the bankruptcy freeze. If the TC 521 has not been input and the taxpayer is still in bankruptcy, any assessment made could be illegal. If TC 521 is not present on the module, coordinate with Technical Services

Bankruptcy Indicators — There are two fields on AIMS that identify taxpayers in bankruptcy. See AIMS Freeze Codes U and X and Collectibility Indicator Code (1=Bankruptcy). (P1/L22)

Beginning Overlapping Period - The beginning date of the overlapping interest period used in the net rate computation. Item 53 on the Form 5344. See IRM 4.4.12, Examined Closings.

Block — Returns or documents grouped together for filing purposes. The ninth, tenth and eleventh digits of the DLN indicate the blocking series where the return is filed.

Blocking Series — A 3 digit number required for all examined closures (P36–38 on Form 5344) that identifies the type of source document filed under the DLN. Master File uses the blocking series to determine whether to generate CP notices and the control DLN indicator "X" . (Exhibit 4.4.1-11)

Business Master File (BMF) — The file containing information about taxpayer’s business, estate, gift and trust returns and related documents.

"C" Corp Indicator — Indicates whether or not a module is part of an account which is classified as a "C" corporation. This indicator is necessary to inform the processing personnel that the taxpayer may be subject to 2% interest. (L24/E77)

CAF Indicator (CAF-IND) — This indicator is displayed on AMDISA if there is a Power of Attorney on the Centralized Authorization File. This file contains both taxpayer and representative records. Taxpayer records contain information about modules for which the taxpayer has delegated authority. The representative records contain name and address information for the representative. CC CFINK is used to access the CAF. (L3-E58/P1–L17)

CAU - AMDISA — Displayed on AMDISA if the Potentially Dangerous Taxpayer Indicator per Master File is set to a "2" . (P1-L1)

Campus Codes

Andover	AN	08
Atlanta	AT	07
Austin	AU	18
Brookhaven	BR	19
Cincinnati	CI	17
Fresno	FR	89
Kansas City	KC	09
Memphis	ME	49
Ogden	OG	29
Philadelphia	PH	28

Case Assembly — See Exhibit 4.4.1–12

Case File — The return (may have multiple tax periods), related workpapers, correspondence, etc.

Centralized Authorization File — See CAF Indicator

Centrally Processed Returns — Some returns are only processed at certain campuses. (See Exhibit 4.4.1–13)

Check Digit (CD) — A two letter code determined by the computer applying a mathematical formula to the TIN. The check digit can be found on the tax return label, the AIMS labels and Exam Charge-Out. The check digit ensures that the correct TIN has been input and should always be used if available.(P1-L1)

Claim Amount (CLAIM-AMT) — The dollar amount of the claim input with CC AM424, AMSTU, AMAXU, or AMCLS. The amount should always be a positive amount. See IRM 4.4.4, Claims (L17–E24/P1–L5)

Claim Date (CLAIM-DATE) — The claim date can be input when a claim is established on AIMS using CC AMSTU. If a date is not input the current date is generated. The Claim Date cannot be input if a claim is established using AM424. The current date is generated. If CC AMAXU is used to input the Claim Amount, the current date is generated in the Claim Date field. This field cannot be corrected although the claim date is automatically deleted if the claim amount field is deleted. (P1–L5)

Claim Rejection Date (CLAIM-REJN-DT) — Date entered in Item 20 of Form 5344. Is displayed on a Master File transcript next to the TC 300. The claim rejection date that is displayed on AIMS can be corrected using CC AMAXU but the date at Master File cannot be corrected. (P2–L15)

Claim Type — Used to define the type of claims filed. (P2–L15)

Closing PBC (CLS-PBC) — The area office that received credit for the closure. This is the only area that can correct the AIMS data base even if the case is now in Appeals. It is also the area that the computer will automatically default to if a case is returned from Appeals or reopened. See IRM 4.4.34, Updating/Correcting AIMS data base. (P1–L15)

Collectibility Indicator Code — Indicator retrieved from the Accounts Receivable Dollar Inventory System to be used in determining whether the Examination should be limited due to collectibility. (L19–E74/P1–L22)

Combat Zone Procedures — See Exhibit 4.4.1–14

Consent Code— Used to identify restricted statute extension consents. On Line 1, Position 29 of CC AMSTU, (Line 1, Position 23 of CC AMSTUB) Consent Code of R or U can be input. The R sets the restricted consent indicator that will be displayed on the AMDIS and other reports that currently display the statute date. The U removes the restricted consent indicator. The ASED must be input along with the consent code when setting or removing the code. Alpha codes " EE" is not valid with Consent Code "R" . (P1/L3)

Control DLN — The Control DLN is identified by an "X" following the DLN. Examination uses Blocking Series 000–099, 200–249, 400–499, 600–679, and 900–999, to generate a control DLN. Appeals uses Blocking Series 700–799 to generate a control DLN. Generally the original return is filed under the Control DLN. An exception to this is when Examination uses an RTVUE, BRTVU or MACS print to close a return off of AIMS. Although the DLN will have an "X" , the original return is not associated with the closed file. No CP notice generated since an original return blocking series is used for these closures. See Exhibit 4.4.1-11, Blocking Series, to see which disposal codes generate a control DLN.

Coordinated Industry Case (CIC) — The name given to the program that conducts the examination of large corporations that are pre-identified based on special selection criteria. See Aging Reason Code and Large Case Condition Code which is being renamed CIC Indicator in January 2006. (P2-L10)

Copies of Returns — Special rules apply when closing cases if the examination was conducted using a copy of the return or an RTF print (RTVUE/BRTVU/MACS).

Examined Closings: When a case is closed on the basis of a copy the examiner must take the following actions.

Closings to Appeals : See IRM 4.4.5, Closings to Appeals.

Non-Examined Closings: You cannot survey a copy of a return, therefore the case should not be established unless the return will be examined. If a copy is established on AIMS in error, use DC 33, Error Account, to remove the record from AIMS.

Credit Carryforward Disallowed Amount (CR-CF-DISL) — Form 5344, Item 46. See IRM 4.4.12, Examined Closings. (P2/L20)

Credit Type — Form 5344, Item 46. See IRM 4.4.12, Examined Closings. (P2/L20)

A = Reserved

B = Business Energy Credit

C = Reserved

E = Experimental Credit; Research and

F = Foreign Tax Credit

G = Reserved

H = Historical Restoration Credit

I = Investment Tax Credit

J = Reserved

K = Reserved

L = Low Income Housing Credit

M = Multiple

N = Reserved

O = Other

P = Reserved

Q = Reserved

R