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Part 4. Examining Process

Chapter 5. TE/GE AIMS Manual

Section 1. TE/GE AIMS Processing (Cont. 1)

4.5.1  TE/GE AIMS Processing (Cont. 1)

4.5.1.3 
TE/GE AIMS Forms

4.5.1.3.9 
TE/GE Forms Used to Process, Update, Correct and Reference Accounts

4.5.1.3.9.3  (09-27-2006)
Inquiries About Employer or Organization Accounts

  1. Information is provided below on the forms to use when requesting research about employers or organizations.

  2. All requests for information must be approved except the research performed by processing personnel in the Closing Function and Campus Examination Branch processing functions when the research is done only to secure information necessary to process EP, EO, GE and Appeals adjustments.

4.5.1.3.9.3.1  (09-27-2006)
Form 5644, TE/GE Inquiry Request

  1. Form 5644 is used to get information about returns that are on AIMS and IDRS. A great deal of information is available on the data base. The following is a partial list by CC:

    1. AMDIS and AMDISA print a display of the information on the AIMS file.

    2. TXMOD (with a definer) prints the same information from MF that a transcript does. However, a TXMOD is not always available for EP, EO or GE returns. TXMOD also includes pending transactions.

    3. ENMOD prints an employer’s/organization’s name and address that is pending at the servicing campus or posted at MF. This information is the same as that shown on AIMS.

    4. BMFOL displays BMF data including the organization’s address and should be used to obtain the latest entity information or for a cross-referenced EIN. Pending transactions are not displayed on BMFOL.

    5. EMFOL displays EPMF data including employer’s address and should be used to obtain the latest entity information or for a cross-referenced EIN. Pending transactions are not displayed on EMFOL.

    6. BRTVU provides access to the line items transcribed from Form 940, Form 941, Form 942, Form 1065 or Form 1120 and their accompanying schedules as the returns are processed at the campus for returns filed for the current year and the two previous years. CC BRTVU displays transcribed lines as reflected on the original return, reflects all returns processed during the processing year regardless of the tax period, displays delinquent and amended returns in the format of the year processed and shows computer-generated fields. BRTVU is not updated to reflect any subsequent adjustments or duplicate return data. Therefore, a current transcript of account, BMFOL print, must be attached to the BRTVU print when examining a return.

    7. ERTVU provide access to the line items transcribed from the Form 5500 Series Returns and their accompanying schedules as the returns are processed at the campus for returns filed for the current year and the two previous years. CC ERTVU displays transcribed and edited information, edit sheet information, calculated amounts, correspondence indicators and accompanying schedules. ERTVU is not updated to reflect any adjustments, or duplicate return data. Therefore, a current transcripts of account, EMFOL print, must be attached to the ERTVU print when examining a return.

  2. AIMS research can be done by telephone, in emergency situations. The case file must be documented to show managerial approval. A completed Form 5644 can be used as documentation. Instructions for preparing Form 5644 are in See Exhibit 4.5.1-15.

  3. If the response received is "No Record Available," researching NMF is advised (EIN followed by an "N" ). If AIMS reflects a PICF code of 1 - 8, additional information is available on the PCS data base. Research using TSINQ by completing Form 8337, Key Case/investor Inquiry or Form 8623, PCS Summary. For summarized research use CC TSUMY.

  4. Place Form 5644, along with the requested print(s), in the corresponding case file(s)..

  5. Disposition of Form 5644 - The requested information will be recorded on the form or attached to the form. Form 5644 remains in the case file until the case closes.

4.5.1.3.9.3.2  (09-27-2006)
Form 6882, lDRS/Master File Information Request

  1. Form 6882 is used to secure information about returns that are on IMF/BMF/EPMF. Information about MRS can be found in Doc. 6209, ADP and IDRS Information.

  2. The Business Master File On-Line (BMFOL) provides research of nationwide entity and tax data posted to the BMF. BMFOL allows expanded research capability when routine IDRS research (e.g., SUMRY or TXMOD) results in " No Data Available." It should be used in lieu of MFTRA , where possible. BMFOL displays an Index Summary of tax modules, showing the tax year available. The screen contains nationwide information including entity, posted return, general tax data, status history, vestigial, adjustment, and audit history data for a specific TIN.

  3. The Employee Plans Master File On-Line (EMFOL) provides research of nationwide entity and tax data posted to the EPMF. EMFOL allows expanded research capability when routine IDRS research (e.g., SUMRY or TXMOD) results in "No Data Available." It should be used in lieu of MFTRA where possible. EMFOL definer "I" displays an Index Summary of tax modules, showing the tax years available. The screen contains nationwide information including plan number, tax period, posting status, Campus code, return status code (EFAST), schedules and plan first name for a specific EIN.

4.5.1.3.9.3.3  (09-27-2006)
Master File View and Return View for TE/GE

  1. Master File View (MFVUE) and Return View (RTVUE) provides on-line research of MF account and return data. Since MF does not carry all information available on the IDRS screen displays (IDRS notice status, case control information, pending transactions, etc.), it is imperative that IDRS research be initiated before accessing MF information via MFVUE or RTVUE. Also, IDRS input CCs that will cause a change to the MF data cannot be preceded by MFVUE or RTVUE.

  2. These CCs should be used to research entity and/or tax data which may not be available on IDRS. In most cases, the response will appear on the screen in five seconds or less. This will negate the need for MFTRA transcripts or the need to secure hard copies of tax returns in some cases.

  3. MFVUE accesses the IMF/BMF and allows several screen displays based on an input definer. These will include:

    1. An index screen which shows whether a specific tax period is available on-line or not. The index screen also includes a "balance" due field showing if the account is in debit, credit, or zero balance.

    2. A screen which shows entity information, similar to INOLE.

    3. A screen which has specific data from the tax account, similar to TXMOD and MFTRA.

    4. A screen titled "IMF Adjustment Transaction Screen" which includes detailed information about adjustment transactions input.

    5. A screen which includes retention register account information.

    6. A posted TC 150 return screen which displays return data that is transcribed along with computer generated fields.

    7. A status history screen which includes extension to file data.

    8. A help screen which displays information to assist in using RTVUE.

  4. RTVUE accesses the Return Transaction File (RTF). It contains all edited, transcribed, and error corrected data from data entry lines of returns and related forms and schedules filed in the current processing year, including returns for two prior tax years. This CC requires a definer to access a particular screen and has an index screen.

  5. When available, the use of these two CCs will be the suggested alternative to MFTRA/ESTAB requests. Examinations may be closed based on an RTVUE print. Copy of return procedures must be followed. See IRM 3.12.12, Exempt Organization Returns.

4.5.1.3.9.4  (09-27-2006)
Correcting AIMS

  1. In general, Form 3198-A, TE/GE Special Handling Notice, is used to notify the Closing Functions of corrections needed when both AIMS and the IMF/BMF/EPMF should be corrected.

  2. Form 5598, TE/GE Correction Request is used to correct AIMS only when the IMF/BMF/EPMF does not need to be corrected.

4.5.1.3.9.4.1  (09-27-2006)
Form 5598, TE/GE Correction Request

  1. Corrections can be made using Form 5598 as long as the account(s) are on AIMS. Generally, an account is available for 90 days after it has closed. If the correction is to a record that has aged off of AIMS,the correction cannot be done. Instructions for preparing Form 5598 are in See Exhibit 4.5.1-16. and See Exhibit 4.5.1-17.

  2. Corrections must be made at the time that the error is discovered. Responsibility for making corrections falls to the EP (BMF 5330's), EO or GE function (Group, Classification, Planning & Review, etc.), handling the account at the time the error is discovered. A maximum of twenty accounts can be corrected using the same Form 5598, if the identical corrections are being made to each of the accounts.

  3. Use Form 5598 whenever:

    1. An error is found on an AIMS - generated output such as a Form 5546, Examination Charge-Out, a label, a CC AMDIS/AMDISA print, etc.

    2. An error is discovered during quality review of a document previously used as terminal input to AIMS

    3. An error is recorded on the Ogden Campus or Detroit Computing Center error registers.

  4. Completed forms are routed to the approving official who reviews the forms to ensure the quality and integrity of the requested action. The approving official will return an unapproved Form 5598 to the requester with a statement indicating the action that should be taken in lieu of that recorded on the correction request. The Group Manager, or their designee, of the initiator approves Form 5598 requests to correct items.

  5. A correction to a closed record, Status 8X or 90, causes the Report Extraction Indicator to be reset. If the record passes all the consistency and validity checks, the corrected record will be extracted during the next report extraction period and the EO and GE tables for the business segment office will be updated with the correct information. If the correction is to a record that was closed to an Appeals Office that is outside the jurisdiction of the TE/GE campus, the AIMS data base must be backed-down to EP (BMF 5330's), EO or GE in the closing business segment office in order to input a correction.

  6. Disposition of Form 5598 - Retain Form 5598 sixty days after input. Form 5598 should then be disposed of according to IRM 1.15.24, Records Control Schedule for TE/GE.

4.5.1.3.9.4.2  (09-27-2006)
Correcting Activity Codes

  1. Activity codes should be entered on all requests for returns. When the activity code is not known, it should be estimated. If the estimated activity code of a IMF/BMF/EPMF requisitioned return is wrong, it is corrected automatically at MF and the AIMS data base will reflect the true activity code. Refer to the following for listings of valid Activity Codes:
    • Doc. 6476 (EP)
    • Doc. 6379 (EO)
    • Doc. 11308 (GE)

    Exception:

    Substitutes for returns and returns manually re-established from the retention register are not corrected.
    "TEB Activity Code structure for 8038 series returns relates directly to the Report Number, which can not be changed. Therefore, 8038 series returns are not included in the above statement. "

  2. If the estimated activity code of a NMF requisitioned return is wrong, it must be corrected using Form 5598, TE/GE Correction Request. Form 5598 is also used to correct the following activity codes:

    1. Substitutes for returns received with an incorrect activity code or 000.

    2. Returns manually re-established on IMF/BMF/EPMF after being placed on the retention register and received with an incorrect activity code or 000. These are returns that were originally listed on the TC 424 Reject Register with reject codes 1970 or 3471.

      Reminder:

      The activity code should be based on the return as filed without considering any later changes made by IRS. The exception to this is that the correct activity code for a substitute for return is based on the return after examination.

4.5.1.3.9.4.3  (04-01-2003)
Correcting the Source Code

  1. The source code must reflect the reason the return was selected for examination. Thus, even if a return becomes part of a special program, the source code should not be changed. Refer to the following for valid Source Codes.
    • Doc. 6476 (EP)
    • Doc. 6379 (EO)
    • Doc. 11308 (GE)

  2. When the return is requested for reference or information, managerial approval is needed before an examination of the return can be initiated. Source Code 45 must be closed using Disposal Code 45.

4.5.1.3.10  (09-27-2006)
Closing TE/GE Accounts Off AIMS

  1. The forms used to close EPBMF 5330's, EO and GE accounts off of AIMS are as follows:

    1. Form 5599, TE/GE Examined Closing Record

    2. Form 5650, EP Examined Closing Record and

    3. Form 5596, TE/GE Non-Examined Closing Record.

4.5.1.3.10.1  (09-27-2006)
Form 5599, TE/GE Examined Closing Record

  1. Form 5599, TE/GE Examined Closing Record, is used to close examined returns Disposal Codes (Disposal Codes 01-07, 09-11 and 13 for EP BMF 5330's, Disposal Codes 01-19, 50, and 52–53 for EO; Disposal Codes 01-19, and 50–53 for GE) and surveyed claims (Disposal Code 34) for EP, EO and GE returns closed off of AIMS at the completion of the examination. Instructions for preparing and reviewing Form 5599 are found in IRM 4.5.2.1.4. In addition, Form 5599 is used to update IMF/BMF/EPMF with assessment and closing information from a MF account. Both IMF/BMF and NMF (EO, EPand GE returns ) will be closed using Form 5599. Cases returned from Appeals for further review, must have new Form 5599 prepared as though previous closings have not taken place.

    Note:

    Beginning January 1, 2002, EP Form 5330's that have posted to BMF are being closed using Form 5599.

    1. Forward the completed Form 5599, along with the corresponding case file, to the Group Manager (or their designee), who will review the entire file before forwarding it to the Closing Function for processing and terminal input.

    2. The completed examination case file, along with the Form 5599, is forwarded to the Closing Function where it is completed, reviewed, and processed to close it off AIMS and IMF/BMF.

  2. Returns closed with an agreed examined disposal code remain on AIMS for ninety days after being closed at the terminal or until assessment verification has been completed, whichever is longer. They are included in closing reports at the end of the month in which they are closed at the terminal. Returns closed with an unagreed examined disposal code remain on AIMS for ninety days after being closed at the terminal for the Appeals Office or until assessment verification has been completed, whichever is longer. They are included in closing reports at the end of the month in which they were closed at the terminal for the TE/GE Division.

    Note:

    Effective 03/28/2003, Non-Master File accounts are no longer aged off of AIMS.

  3. An examined return may be re-established once it has aged off of AIMS. In some instances, however, there may be a need to re-establish a closed return before the end of the normal 90 days aging-off period. If this is the case, refer to See IRM 4.5.1.3.9.1. and See Exhibit 4.5.1-13. for instructions on re-establishing closed returns.

4.5.1.3.10.2  (09-27-2006)
Disposing of Form 5599

  1. For IMF/BMF/EPMF Agreed Closings - The Closing Function attaches Form 5599 to the return, if present, after closing an agreed IMF/BMF/EPMF account at the terminal and forwards it to the Ogden Campus for refile. If local procedures require, an administrative file is retained in the Central Files area of the Closing Function for future reference.

  2. For NMF Agreed/Unagreed Closings - After preparing Form 2859 to manually assess any additional taxes or Form 1331 to abate and/or refund any taxes, the Closing Function will photocopy Form 2859 or Form 1331. The Closing Function should attach Form 5599 to the return and forward it to the terminal for closing off the AIMS database to capture the statistics.

    1. The original Form 2859 or Form 1331 should be mailed to the Campus for manual assessment or abatement processing, as follows:

      IF THEN
      The NMF assessment or abatement is for a return that was established on AIMS prior to 07/01/02 The original Form 2859 or Form 1331 is shipped for manual processing to the:
      Philadelphia SPC
      PO Box 245
      Attn: NMF Accounting
      Bensalem, PA 19020
      The NMF assessment or abatement is for a return that was established on AIMS after 07/01/02 The original Form 2859 or Form 1331 is shipped for manual processing to the:
      Cincinnati SPC
      PO Box 12267
      Attn: NMF Accounting
      Covington, KY 41012

    2. After closing an agreed/unagreed NMF return at the terminal, the copy of Form 2859 or Form 1331 should be placed in the TE/GE closing package containing the Form 5599 and, if present, the return. Forward this package to the applicable Campus for association and refile, as follows:

      IF THEN
      The first two digits of the DLN on the NMF assessment or abatement has the file location code of 17 The copy of Form 2859 or Form 1331 and the TE/GE closing package is shipped for refile to the:
      Cincinnati Campus
      Stop 2800 F
      Attn: Team 105, Refiles
      201 W. Rivercenter
      Covington, KY 41011
      The first two digits of the DLN on the NMF assessment or abatement has the file location code of 28 The copy of Form 2859 or Form 1331 and the TE/GE closing package is shipped for refile to the:
      Philadelphia Campus
      Drop 524
      Attn: Refiles
      11601 Roosevelt Blvd.
      Philadelphia, PA 19020
      The first two digits of the DLN on the NMF assessment or abatement has the file location code of 29 The copy of Form 2859 or Form 1331 and the TE/GE closing package is shipped for refile to the:
      Ogden Campus
      Team 103, M/S 6721
      Attn: Closed Audits
      1160 W. 1200 S.
      Ogden, UT 84201

    3. If local procedures require, an administrative file is retained in the Central Files area of the Closing Function for future reference.

  3. Unagreed Closings to Appeals - After closing an unagreed return at the terminal, the Closing Function forwards the entire case file, including Form 5599, to the Appeals Office. The disposition of Form 5599 is the same as for an agreed return after closing by Appeals.

4.5.1.3.10.3  (09-27-2006)
Form 5650, EP Examined Closing Record

  1. Form 5650 is used to close EP examined returns, 5500 and 5330 NMF (DCs 01–15 and 34) off the AIMS database at the completion of the examination. Form 5650 is used to update the Employee Plans Master File (EPMF) with closing information. Forms 5330 processed after 01/01/2002 to the BMF are closed using Form 5599, TEGE Examined Closing Record. Manual assessments for Form 5330 must still be done if the account has a TC150 and TC973 posted to the BMF.

    1. The Examiner will forward the completed Form 5650, along with the corresponding case file, to the Group Manager or their designee, who will review the entire case file for further processing.

    2. The complete examination case file, including Form 5650, is forwarded to the appropriate closing function for final AIMS closing procedures.

4.5.1.3.10.4  (09-27-2006)
Disposing of Form 5650

  1. EPMF Closings - The Closing Function attaches Form 5650 to the return, if present, after closing at the terminal and forwards the package to the Ogden Campus for refile. If local procedures require, an administrative file is retained in the Central Files area of the closing function for future reference.

  2. NMF Closings - The closing function prepares and makes a photocopy of Form 2589 to manually assess any additional taxes or Form 1331 to abate and/or refund any taxes. The Closing Function will attach Form 5650 to the return and forward the package to the terminal for final AIMS closing. The original Forms 2859 or 1131 should be mailed to the Campus for manual assessment or abatement processing

4.5.1.3.10.5  (09-27-2006)
Form 5596, TE/GE Non-Examined Closings

  1. Form 5596, TE/GE Non-Examined Closings, is used for closing non-examined returns (except Surveyed Claims, Disposal Code 34). Refer to the following for the definitions of non-examined disposals:
    • Doc. 6476 (EP)
    • Doc. 6379 (EO)
    • Doc. 11308 (GE)

  2. Following is a list of disposal codes.

    1. EP and EO Disposal Codes: 20-22, 25, 29, 30-33, 35, 45 and 99

    2. GE Disposal Codes 20, 21, 30-33, 35, 45 and 99

  3. Surveyed Claims are closed on Form 5599, TE/GE Examined Closing Record or Form 5650, EP Examined Closing Record. See Exhibit 4.5.1-18. for instructions on preparing and reviewing Form 5596.

  4. A maximum of 20 accounts can be closed using the same Form 5596, which must include:

    1. EIN,

    2. Name Control,

    3. MFT,

    4. Plan/Report Number (if applicable) and

    5. Blocking Series.

    .

  5. After preparing Form 5596, forward it along with the corresponding case file(s) to the Group Manager, or their designee, who will review and forward the entire package to the Closing Function for final closure.

  6. Generally accounts closed on AIMS with a non-examined Disposal Code remain on AIMS only until the end of the month.

  7. To allow time for reversal of the examination indicator on EPMF, a non-examined EPMF account cannot be re-ordered for one month following closing at the terminal.

  8. If Disposal Code 33 or 99 has been used, Form 5596 is retained in the Closing Function for 30 days after terminal input and then disposed of in accordance with IRM 1.15.24, Records Control Schedule for TE/GE. For all other non-examined Disposal Codes, Form 5596 remains with the case file.

4.5.1.3.11  (04-01-2003)
Form 4881, Chapter 42 Taxes - Disqualified Person/Foundation Manager

  1. Form 4881, Chapter 42 Taxes - Disqualified Person/Foundation Manager, is a manually processed assessment and accounting document used in conjunction with Form 5599, TE/GE Examined Closing Record, for all EO cases involving the assessment of Chapter 42 taxes.

  2. A separate form has to be prepared for each tax period in which there is an assessment. A separate form has to be prepared for each person and/or organization being assessed Chapter 42 taxes.

  3. Refer to See Exhibit 4.5.1-19.for instructions on preparing Form 4881.

Exhibit 4.5.1-1  (04-01-2003)
IDRS Command Code BMFOL Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1.(1)a.)

A Adjustment Screen - displays adjustment transactions for a specific TIN, MF Tax Code (MFT) and tax period.
B Retention Recovery Request- Displays status of Recovery Request (MFT/TX PRD/Plan # required)
C Refund Research Request - Displays the associated tax Module screen (Check Symbol/Number required)
E Entity Screen - general entity information and entity transactions for a specific TIN. (MFT and tax period not required.)
F Entity FTD Screen - displays Federal Tax Deposit (FTD) information for a specific employee identification number (EIN). (MFT and tax period not required.)
H Help Screen - displays information to aid in using BMFOL.
I Index (Summary) Screen - displays available on-line tax modules. It also shows the posted return, tax period, module balance, collection status, freeze codes and tax module codes. (MFT and tax period not required.)
K Form 941 Lookback Information (MFT/TX PRD required).
L Last Period Satisfied Screen - general tax data for last period satisfied for a specific EIN.
N No Vestigial Screen - Retention Register Tax Module which lack a Vestigial entry (MFT/TAX PRD/Plan # not required).
O Exempt Organization Screen - exempt organization data for a specific EIN.
R Return Posted Screen - displays TC 150 posted return data for a specific TIN, MFT and tax period.
S Status History Screen - collection status history for a specific TIN, MFT and tax period.
T Tax Module Screen - general tax information and tax transactions for a specific TIN, MFT and tax period.
U CAWR Screen - Combined Annual Wage Reporting (CAWR) information for a specific EIN.
V Vestigial Screen - vestigial data (shows what modules have been moved to the retention register and when) for a specific TIN.
W Quarterly Form 941 Information Screen
Z Audit History Screen - any previous audit information for a specific TIN.
# Refund Research Screen - Check number information that corresponds with a particular Tax Module (MFT/TAX PRD/Plan # required)

Exhibit 4.5.1-2  (04-01-2003)
IDRS Command Code BRTVU Definer Codes and Definitions
(Reference: IRM 4.5.1.2.(1)b.)

SM Summary Screen - requests the summary screen for a specific EIN, MFT and tax period.
R1 Screen 1 of Return - the display response shows the first screen of a BMF return.
R2 Screen 2 of Return - shows the second screen of a BMF return.
R3 Screen 3 of Return - shows the third screen of a BMF return.
R4 Screen 4 of Return - shows the fourth screen of a BMF return.
R5 Screen 5 of Return - shows the fifth screen of a BMF return.
R6 Screen 6 of Return - shows the sixth screen of a BMF return.
SA Schedule A
SB Schedule B
B2 Schedule B, Page 2
B3 Schedule B, Page 3
SF Schedule F
SG Schedule G
SH Schedule H
SI Schedule I
SJ Schedule J
J2 Schedule J, Page 2
SK Schedule K
SL Schedule L
M1 Form 3800
N1 Form 4136
T3 Form 4626
Z1 Form 8817
ZZ Form 1139
AA Form 945A, Page 1 of 12
AB Form 945A, Page 2 of 12
AC Form 945A, Page 3 of 12
AD Form 945A, Page 4 of 12
AE Form 945A, Page 5 of 12
AF Form 945A, Page 6 of 12
AG Form 945A, Page 7 of 12
AH Form 945A, Page 8 of 12
AI Form 945A, Page 9 of 12
AJ Form 945A, Page 10 of 12
AK Form 945A, Page 11 of 12
AL Form 945A, Page 12 of 12
01 Form 8609, Page 1 of 30
02 Form 8609, Page 2 of 30
03-30 Form 8609, Page 3 of 30 through 30 of 30
T Adjustments resulting from an edit made in the Campus to a duplicate return
A Adjustments resulting from an edit made in the Campus to an amended return

Exhibit 4.5.1-3  (04-01-2003)
IDRS Command Code EMFOL Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)e.)

D Plan Administrator Data Screen - Plan administrator data including name, address, and phone number.
E Filer Entity Screen - Entity information including the sponsor/employer name and address. Also, indicators, codes, notice information, and posted entity transactions (requires EIN and Plan Number to be input).
H Help Screen
I Index Screen - Index of all plans, tax periods, and returns for an Employer Identification Number (EIN).
L Plan Data Screen - Plan data including application and termination sections and posted transactions (requires EIN, plan number, and tax period to be input).
S Status History Screen - Status history of the specified tax module.
T Tax Module Data Screen - Tax module data including the control DLN, indicators, IDRS status, dates and posted transactions.

Exhibit 4.5.1-4  (04-01-2003)
IDRS Command Code ERTVU Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)f.)

NOTE:When requesting an ERTVU for Form 5500, 5500-C, 5500-R and 5500-EZ the definer code will be blank.

  Form 5500, Annual Return/Report of Employee Benefit Plan (With 100 or More Participants)
  Form 5500-C, Return/Report of Employee Benefit Plan (With Fewer Than 100 Participants)
  Form 5500-R, Return/Report of Employee Benefit Plan (With Fewer Than 100 Participants)
  Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses Retirement Plan)
A Schedule A - Insurance Information
B Schedule B - Actuarial Information
C Schedule C (Form 5500 Only) - Service Provider and Trustee Information
E Schedule E - ESOP Annual Information
F Schedule F - Fringe Benefit Plan Annual Information Return
H Help Screen
I Index Screen
X Form 5330

Exhibit 4.5.1-5  (04-01-2003)
IDRS Command Code IMFOL Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)g.)

A Adjustment Screen - adjustment transactions for a specific SSN, MFT and tax period.
B Re-establishes retention tax module to the active Master File
E Entity Screen - general entity information and entity transactions for a specific SSN
H Help Screen
I Index (Summary) Screen - an index screen displaying which tax modules exist and whether or not they are on-line for a specific SSN
P Payment Transactions Screen - displays payment transactions posted to the SSN within the timeframe specified.
R Return (Posted) Screen - a TC 150 posted return for a specific SSN, MFT and tax period, showing forms or significant schedules and other tax return data.
S Collection Status History Screen - status history data for a specific SSN, MFT and tax period.
T Tax Module (Transaction) Screen - general tax data and tax transactions for a specific SSN, MFT and tax period.
V Vestigial Data (Retention Register) Screen - modules moved to the retention register for a specific SSN.
Z Audit History Screen - displays data from the last two audit of an account.
? Information Screen - displays information screen containing a summary of definers and their functions.

Exhibit 4.5.1-6  (04-01-2003)
IDRS Command Code INOLE Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)h.)

G General Screen - An edited or unedited TIN must be input. This command is useful when the TIN type is unknown. The returning screen will contain any name line information available for any account attributed to that number, regardless of file, if an edited TIN is input. This request type involves multiple data base accesses and should only be used when necessary.
H Help Screen
P EPMF Plan Information Screen - An edited EIN, file source (P), and EPMF Plan Number. This request type will display EPMF plan information. The EPMF Specific Screen is capable of displaying only five plan names. The screen display for the "P" definer is able to display up to ten plan names. The list of plan names displayed will begin with the plan number that is input.
S Specific Account (IMF/BMF) Screen - An edited TIN and file source must be input. This request is useful when a specific account is already known. Name lines (current and prior), street addresses, tax year, SSN name controls, cross reference and other information specific to the type of account being requested will be displayed.
T TIN Type Known Screen - An edited TIN (either SSN or EIN) and file source must be input. This request is useful when research is desired on all accounts with the same SSN or EIN. Name line and street address information will be displayed.
X Cross-Reference Information Screen - An edited TIN and file source must be input. This request will be useful when researching TINs that have no MF account. SSN name controls, cross reference and merge transaction information will be displayed.

Exhibit 4.5.1-7  (04-01-2003)
IDRS Command Code RTVUE Definer Codes and Definitions
(Reference: IRM 4.5.1.2.1(1)k.)

SM Summary Screen for each return.
DC Summary Screen, Page 2
 
Form 1040A
R1 Page 1 of the return
R2 Page 2 of the return
SB Schedule I (Schedule B)