- 4.4.13.1 Overview
- 4.4.13.2 Form to Use
- 4.4.13.3 Universal Access/On-line Research
- 4.4.13.4 Command Codes
- 4.4.13.5 Requests for Certified Transcripts
- 4.4.13.6 Form 4340, Certificate of Assessments and Payments
- Exhibit 4.4.13-1 Form 6882— IDRS/Master File Information Request
- Exhibit 4.4.13-2 CCBMFOLZ— Screen Display Example
- Exhibit 4.4.13-3 CC IMFOLZ
- Exhibit 4.4.13-4 CC REMRQ Response Screen
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This chapter contains procedures for IDRS research in connection with AIMS processing.
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All requests for information must be approved except:
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the research performed by the processing personnel and service center Examination Branch processing functions when the research is done only to secure information necessary to process Examination and Appeals adjustments.
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if an AIMS label is used on the request form.
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Research can be done by telephone in emergency situations. The case file must be documented to show managerial approval. A Form 6882 can be used as documentation.
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We are now able to access accounts Nationwide online through Universal Access. Most command codes will display the service center where the account is active. You must route your request to this center. AIMS does not have this function. Use the first two digits in the AIMS Serial Number displayed at Master File, to identify the controlling center.
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Following are descriptions of some of the command codes that are used by Examination.
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This provides a display of most of the items found on the AIMS data base. (See Exhibit 4.4.1–7).
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If response received is "No Record Available" you may wish to search NMF.
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If PICF code is present, additional information is available on the PCS data base using TSINQ or TSUMY.
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BMFOL accesses the IMF and allows several screen displays based on an input definer code. These definers are:
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"A" — display of adjustment transactions for the specified tax module.
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"B" — used to retrieve modules from the Recoverable Retention Register (modules dropped to retention from 1994 to present) to be reestablished onto Master File. An informational screen will be returned to confirm that the reestablishment process has begun. The BMFOL Index screen will be returned with an informational message when the request can not be processed. A TC 370 and TC 013 will be automatically generated to be input into the next Master File cycle (effective 1/1/1999).
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"E" — display of various indicators and freeze codes as well as posted transactions in the entity.
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"F" — display of FTD information.
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"H" — display of on-line help screens.
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"I" — display of an account summary of all the tax modules (whether currently on-line or off-line) for the input TIN.
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"L" — display of the last tax module satisfied.
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"O" — display of exempt organization information.
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"R" — display of the posted return for the specified tax module.
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"S" — display of status histories for the specified tax module.
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"T" — display of various module amounts and dates along with a listing of posted transactions for the specified tax module.
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"U" — display of a CAWR return.
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"V" — display of the vestigial section of the entity. The presence of a vestigial section indicates that a specified tax module has been aged off to the retention register.
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"W" — display of Quarterly F941 information.
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"Z" — display of audit history information. 1/1/2000 this field will be expanded from the previous 2 tax periods examined to the previous 5 tax periods examined. See Exhibit 4.4.13–2.
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BRTVU provide access to the line items transcribed from Forms 940, 941, 942, 1065, 1120, 3800, or 4136 and their accompanying schedules and/or forms as the returns are processed at the service center for returns filed in 1991 and subsequent. BRTVU displays transcribed return line data, data input by the code and edit and ERS functions, as well as computer generated fields. BRTVU is not updated to reflect any adjustments, or duplicate return data. Therefore, a current transcripts of account (BMFOL print) must be attached to the BRTVU print when examining a return.
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Examinations may be closed based on an BRTVU print.
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Displays entity data such as taxpayer’s name and address that is pending at your service center or posted at Master File. This information is also found on an AMDIS(A) print.
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Same as BMFOL but it accesses IMF accounts. Effective 1/1/1999, additional fields are:
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FMS literal
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New field for EIC
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Second Name Line
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Disaster Indicator
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Used to generate a TC 370 and TC 013 transactions which re-establish retention register tax modules on the IMF.
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Effective 1/1/1999, additional fields are:
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North American Industry Classification Code (NAIC)
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Primary and Secondary Taxable IRA Conversion Indicator
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Computer Condition Code (CCC)
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Effective 1/1/1999, additional fields are:
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Return Due Date (RRD) in place of TC 150
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Billing Name in place of First Name line
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Erroneous Refund Bal Due literal for TM TC 700
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TC 846, 840, 766, 767 display bypass indicator, offset trace number, spouse SSN, offset amount, offset reversal reason code.
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Effective 1/1/1999, this command code provides read-only access to IMF retention register tax modules from accounts that merged to a new TIN after the tax module had been dropped to retention. When an account merge takes place, retention register modules removed prior to the merge continue to be sorted on optical disk under the old TIN.
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Displays entity data such as taxpayer’s name INOLE and address. Does not display pending transactions.
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Used to locate a TIN from the Name Search File by NAMES entering name and zip code. Displays TIN, Name and address data for all accounts that are possible matches bases. NAMES is a supplement to SSNAD and EINAD, and should only be used when these do not provide a satisfactory result.
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This command code is provided to furnish direct REMRQ access to the National Account Index. This command code will display the remote service center location for the input TIN, Display Source Cd, MFT and Tax period. This information is especially useful when looking for NMF accounts.
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RTVUE provides access to the line items transcribed from Forms 1040, 1040A, or 1040EZ, and their accompanying schedules and/or forms as the returns are processed at the service center for returns filed in 1991 and subsequent. RTVUE displays transcribed return line data, data input by the code and edit and ERS functions, as well as computer generated fields. RTVUE is not updated to reflect any adjustments, or duplicate return data. Therefore, a current transcripts of account (IMFOL print) must be attached to the RTVUE print when examining a return.
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Examinations may be closed based on an RTVUE print.
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Displays all tax module information for a specific tax period on the TIF. The display consists of entity data, posted returns, posted transactions, pending transaction, and reject data if available on IDRS TIF. The display shows the control DLN of the return.
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These command codes 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 and reduce the need to secure hard copies of tax returns.
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A certified transcript will be requested only if formal certification is necessary to satisfy legal requirements.
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Use Form 4338, Information or Certified Transcript Request or Form 4338A for IMF requests only.
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Form 4340 is used by Chief Counsel in court cases to establish that an assessment has been properly Assessments and Payments made. Input CC MFTRAJ to request a Form 4340, hardcopy literal transcript.