part21-6

21.2.2 
Research

21.2.2.1 
(10-01-2005)
Account Inquiry Research Overview

  1. Account inquiries are the most common contact handled by a Customer Service Representative (CSR). This section explains the
    research procedures needed to understand how to resolve account inquiries.

21.2.2.2 
(10-01-2000)
What Is an Account Inquiry?

  1. An account inquiry is a contact relating to a taxpayers tax account or entity information dealing with the processing of
    tax returns and corrections of subsequent errors.

21.2.2.3 
(08-14-2009)
Account Inquiry Research

  1. In order to research the account and respond to the inquiry, it is important to have a good understanding of the systems,
    files and data bases outlined in IRM 21.2.1, Systems and Research Programs.

  2. You also must understand our goal of initial contact resolution. See IRM 21.2.2.3.3 Timeliness outlined below. The research
    procedures outlined in this section are:

    • Integrated Data Retrieval System (IDRS)

    • Corporate Files On-Line (CFOL)

    • Tax Return Data Base (TRDB)

    • Account Management Services (AMS)

    • Servicewide Electronic Research Project (SERP)

    • Retention Registers (Microfilm and On-Line)

    • Transcript Research System (TRS)

    • Microfilm Unit responsibilities

21.2.2.3.1 
(10-01-2005)
Ethics Awareness

  1. The integrity and dependability of the Service is crucial to accomplish the Services mission. All contacts made with the
    public shall reflect the Services high ethical standards and quality performance.

  2. Employees having access to and working with return information and data concerning taxpayers must not:

    1. Alter data

    2. Disclose information to persons except as authorized by the Internal Revenue Code

    3. Use the data for unauthorized purposes

    4. Make unauthorized access (UNAX) to the data (browsing) or

    5. Engage in financial transactions using non-public information to further their own private interests or that of another, nor
      use their public office for private gain in any way.

21.2.2.3.2 
(08-14-2009)
Taxpayer Browsing Protection Act

  1. All IRS employees are required by law to protect the confidentiality of a taxpayers tax matters. You must ensure you are
    dealing with the taxpayer or someone properly authorized to receive this data before giving out any tax information. Refer
    to IRM 21.1, Accounts Management and Compliance Services Operations, for further guidelines on authorized disclosures.

  2. The Taxpayer Browsing Protection Act was signed into law in 1997.

    1. Willful unauthorized access or inspection of non-computerized taxpayer records, including hard copies of returns – as well
      as computerized information – is a misdemeanor, punishable, upon conviction, by fines, prison terms and termination of employment.

    2. Taxpayers have the right to take legal action when they are victims of unlawful access or inspection – even if a taxpayers
      information is never revealed to a third party.

    3. When managers or employees are criminally charged, we are required to notify taxpayers that their records have been accessed
      without authorization.

    4. In short, the new law closes the loopholes in the existing statutes on willful UNAX or inspection. It makes all cases of UNAX
      – electronic and paper – a crime that carries with it penalties ranging from loss of job to fines and prison terms if an individual
      is convicted. In all substantiated cases of UNAX, the appropriate managerial response, absent any mitigating circumstances,
      will be removal.

  3. Unauthorized inspection of tax information will not be tolerated. Service employees may have to access returns and return
    information when there is a “need to know”
    the information for their tax administration duties. There are many instances of authorized accesses, but some examples
    when an employee may properly access accounts are as follows:

    • A Customer Service Representative (CSR) may have to access several related accounts to determine whether a payment has been
      properly credited.

    • An On-the-Job Instructor (OJI) may need to review the case files of a trainee to assess the work performance.

  4. Shred all taxpayer information which is to be discarded, or dispose of it in a classified waste receptacle.

  5. Direct any other problems concerning disclosure matters (Privacy Act, Freedom of Information Act, IRC Section 6103, etc.)
    to the Disclosure Officer.

  6. Any employee who has knowledge of an UNAX violation, should immediately contact the local Inspector General Special Agent,
    or call the Treasury Inspector General for Tax Administration Hotline at 1–800–366–4484.

  7. For additional information regarding UNAX, refer to the Supplemental Guide for IRS Awareness Briefing at Unauthorized Access–UNAX
    for additional information, or contact the Office of the Privacy Advocate, UNAX Program Office on 202–283–UNAX.

21.2.2.3.3 
(08-14-2009)
Timeliness

  1. Timeliness is measured by the successful resolution of an issue in the most efficient manner resulting form a taxpayers first
    inquiry with the IRS. This is accomplished by the proper use of workload management and time utilization techniques. A complete
    list of Embedded Quality Review System (EQRS) and National Quality Review System (NQRS) timeliness attributes can be found
    in IRM 21.10.1–6.

  2. Timeliness is measured from the taxpayers perspective, and represents the best possible service we can provide to all taxpayers
    who contact the IRS. Analysis of timeliness results found there are two reasons a taxpayer does not receive a timely response.

    • CSRs did not follow IRM guidelines or procedures.

    • CSRs did follow IRM guidelines or procedures, but the guidelines kept them from providing resolution.

  3. The timeliness measurement tracks these categories of non-resolution as follows:

    1. Use of Talk Time

    2. Use of Hold Time

    3. Use of Wrap Time

  4. Categories not meeting timeliness are:

    • Category Four — The successful resolution of an issue(s) resulting from a taxpayers subsequent inquiry with IRS.

    • Category Five — The inability to provide resolution to any issue resulting from a taxpayers contact with IRS.

    • Categories Six or Zero — This case is measured for Quality but cannot be coded for Timeliness because it cannot be determined
      if all issues were successfully resolved.

21.2.2.4 
(10-01-2000)
Account Inquiry Research Procedures

  1. Use the procedures in the following subsections to research account inquiries.

21.2.2.4.1 
(10-01-2005)
Types of Account Inquiry Resolutions

  1. Most accounts are resolved on-line or as a result of a written referral.

  2. On-line resolution is generally completed while the taxpayer is still on the telephone. However, if all account-related actions
    are completed by close of business (COB), it is considered closed on-line.

  3. Any inquiry that is not resolved and closed the same day is a written referral and may be referred to another employee in
    the same branch or transferred to another functional area.

    1. All actions must be taken and taxpayer contact must be made to be considered closed.

    2. Refer to IRM 21.3.1, Taxpayer Contacts Resulting from Notice Issuance, for guidelines on closing actions for notice contacts, referrals/correspondence and instructions to taxpayers.

  4. The authority to take oral statement within tolerances was established to close account inquiries on-line.

  5. Oral statement allowances can be accepted by all IRS functions. Refer to IRM 21.1.3, Operational Guidelines Overview, for additional information on the expanded authority.

  6. Refer to IRM 21.5, Account Resolution, for specific adjustment procedures on resolving taxpayer issues.

21.2.2.4.2 
(08-14-2009)
IDRS Case Controls

  1. Use CC ACTON to:

    1. Establish case controls

    2. Update and close controlled cases

    3. Correct name controls on dummy accounts

  2. Input IDRS Controls on TXMOD for the following conditions:

    Note:

    On multiple tax period/years input control on the most current tax period/year, (e.g.) Tax Years 2001 and 2002, the most
    current year is 2002.

    1. When an IRM procedure requires an IDRS control, refer to IRM 21.4.2–1 Command Code (CC) CHKCL Input , also IRM 21.3.5.4.2.2, Controlling Referrals.

    2. You are referring the taxpayers correspondence or issue per paper referral to the appropriate function or agency for resolution.

21.2.2.4.2.1 
(08-14-2009)
IDRS History Items and Account Inquiry

  1. Use CC ACTON to input IDRS History on TXMOD for the following (3) conditions.

    Note:

    On multiple tax period/years input history on the most current tax period/year. If a single tax period/year enter history
    on that tax period/year. For example: latest tax period/year 1999 and current tax period/year 2001.

    • When an IRM procedure requires IDRS history (e.g., IRMs 21.4, Refund Inquiries, and 21.5, Account Resolution, requires history to be input on IDRS).

    • TP states he/she will take corrective action (briefly describe the action to be taken by the taxpayer, e.g., pay balance due,
      mail 1040X).

    • You are referring the taxpayer or the issue to appropriate function or agency for resolution (abbreviate the function or agency
      (e.g., AUR, FMS, and SSA). In order to resolve some account conditions, the taxpayer must resolve issue with other agencies,
      before IRS can adjust account.

    Exception:

    Use Command Code TXMOD, unless an IRS procedure requires use of another Command Code. If account is not on IDRS use CC MFREQD
    and leave a history item.

  2. Only input IDRS History when providing taxpayer with the status of their refund or a claim, if you think that the item would
    benefit the next assistor who gets an inquiry from the same customer.

  3. Do not manually input history (narrative) on AMS, if available, when inputting history on IDRS, listed in (1) above. See IRM 21.2.2.4, IDRS Case Controls.

21.2.2.4.3 
(08-14-2009)
Adjustment Action Source Documents

  1. Source documents are required for the following adjustment actions:

    • Penalty abatements that are above threshold amount for reasonable cause

    • Credit transfers, where the payment was applied to the wrong TIN (non-related accounts) or credit transfers on related accounts
      when the transfer creates a debit balance. See IRM 21.5.8.3.1, Determining Source Document Requirement for Credit Transfers.

    • Adjustments to interest (assessments or abatements)

    • Adjusting the account with missing forms or schedules.

      Note:

      For instructions on source documents when working CIS cases see IRM 21.5.1.5.3″CIS Source Documentation. ”

    Note:

    If an erroneous refund was issued, see IRM 21.4Refund Inquiries, for erroneous refund procedures.

  2. If documentation is required before the adjustment can be made, advise the taxpayer to fax or send required documentation
    to the customer service site. The Taxpayers inquiry will determine the type of documentation required.

  3. If a source document is not required for oral statement adjustments, the specific elements must be included in the REMARKS
    field for each type of adjustment/entity change that is input. (See IRM 21.1.3 Operational Guidelines Overview, for information on these elements).

  4. Prepare Form 4442 for adjustment item requests that are accepted with oral statements and not input on-line that day.

    Caution:

    Whether an adjustment action is completed on-line or written up for later input, take care to obtain and verify disclosure
    information from the taxpayer before making any changes to the account.

  5. When you are required to send a source document to Files for association with the IDRS transaction record, input the adjustment
    with ” SD”
    in the remarks field. See IRM 3.5.61,Files Management and Services.

  6. If you retain the case, input SDR (Source Document Retained). If you are not sending the case to files at all, input NSD (No
    Source Document). These entries tell Files not to expect your document, or expect it later, for attachment to the IDRS transaction
    record, (Form 4251).

21.2.2.4.3.1 
(08-14-2009)
Shipment of Source Documents

  1. Files expects to receive your source documents (in separate folders labeled by type) within seven workdays of your input.
    See IRM 3.5.61″Files Management and Services”

  2. Mail the source documents immediately after quality review is completed.

  3. If you need to retain the source document beyond seven workdays, input SDR (Source Document Retained) in the REMARKS field
    of the input screen. Immediately notify the Files Management Unit of the anticipated shipment delay.

    Example:

    This may be required for certain ADJ54 transactions when it is essential to complete resolution of your case.

  4. Route all adjustment documents to Files marked “Attn: Files Management Unit”
    . Complete Form 4442 Inquiry Referral, Form 8485, Assessment Adjustment Case Record , or Form 10022, Case History/Telephone
    Sheet. Include all pertinent information when preparing the above forms

  5. Before placing the documents in the employee folder, complete Forms 4442 (Inquiry Referral). Local procedures may impose additional
    or alternate requirements. Also see IRM 21.5.2.4.24Shipment of Source Documents.

  6. Make separate adjustment folders for each date and type of input. Folders should show:

    • Your employee number

    • Quality review release date (if applicable)

    • Date and category of source documents

  7. Make a separate folder for each ADJ54 action. Label folders as follows:

    • Employee Number: Input Operators Number

    • Category: (Doc Code 54/ADJ54)

    • Input Date: DD/MM/YYYY

    • Sequence Number: 01–14 QR

    • Release Date: 09/30/08

  8. Place other transaction (e.g., credit transfers) in a separate folder and ship to Files daily. On the outside of each folder
    put your employee number and the date, and identify the folder as “Other Documents.”

  9. If the source document is not received within the required time, the Files Management Unit may contact you.

  10. BE SURE YOU HAVE SOURCE DOCUMENTS WHEN REQUIRED AND MAIL YOUR SOURCE DOCUMENTS TIMELY.

21.2.2.4.4 
(08-14-2009)
IDRS Command Code Usage

  1. Command Codes (CCs) access IDRS files. See Document 6209, ADP and IDRS Information, or IRM 2.3, IDRS Terminal Responses, IRM 2.4IDRS Terminal Input, and IRM 2.8″Audit Information Management System”
    (AIMS), for information and formats of most CCs.

21.2.2.4.4.1 
(10-01-2005)
Taxpayer Information File (TIF)

  1. In January 2004, Taxpayer Information File (TIF) Centralization and AIMS access ensured all taxpayer inquiries, including
    calls routed from one geographic area to another, have maximum and equal opportunity for immediate contact resolution. There
    is only one copy of a taxpayers account, which can be accessed by any authorized IDRS user.

  2. CFOL can be also accessed to provide information when TIF data is not available.

    1. CC RECON is used when full account data is on the TIF, but is not as current as CFOL.

    2. CC MFREQC downloads CFOL data when the account is not on TIF, and you need to take action on the account. This request creates
      a ” tweeny”
      account .

    Caution:

    Do not use MFREQC for research purposes only; the account is not on the TIF and no action is being taken.

    All adjustment/Master File update CCs for accounts established with CC MFREQC are accessible at any location.

    Note:

    The routing symbol “@”
    with the two-digit campus code will no longer be required for access to TIF and AIMS information. The routing symbol will
    no longer be used for the following command codes.

    Command Codes
    AMDIS CFINK FTDPN IADIS RPINK
    ICOMP INTST NAMES PICRD PIEST
    PIFTF PIFTD PIVAR REINF RFINQ
    SUMRY TDINQ TXMOD FTPIN URINQ
    XSINQ SCFTR ENMOD    
    SSNAD EINAD      
    Command Codes
    LEVYD LEVYE LEVYR LEVYS TSIGN
    TELEA TELEC TELED TELER IADFL
    IAGRE IAPND IAORG IAREV STAUP

21.2.2.4.4.2 
(10-01-2004)
Research for Accounts Between Master File and Non-Master File

  1. Accounts that were between Master File and Non-Master File (e.g., Innocent Spouse, Offer in Compromise, Petitioner/Non-Petitioning
    and Bankruptcy) will now remain on the Master File and will normally be processed as a Master File account using MFT 31.

  2. The MFT 31 module will appear on the TIF as well as the Master File and will be associated with the MFT 30 account.

21.2.2.4.4.3 
(05-23-2008)
Examples of CFOL Command Codes

  1. CC CFINK accesses Power of Attorney (POA) information for all campuses.

  2. CC DUPOL extracts taxpayer information from the duplicate TIN database for three tax processing years. This research tool
    helps detect fraudulent or incorrect use of SSNs in paper and electronically filed returns.

  3. CC IRPTR accesses Information Returns Processing (IRP) with definer O and L and has the ability to return online request (up
    to nine years) from the Information Returns Master File (IRMF).

    Note:

    IRPTR will expand to ten years in fiscal year 2009.

  4. CC PMFOL accesses information on the annual summary and transmittal of information returns (Form 1096) filed and the civil
    penalties associated with each document type. This includes information on:

    • Payments

    • Withholding

    • Number of documents filed

    • Document type

    • Backup withholding information

  5. CC SUPOL accesses a national database of potential Taxpayer Delinquency Investigation (TDI) cases. The data base contains
    IRP documents associated with the potential TDI.

21.2.2.4.4.4 
(10-01-2005)
TRDBV Research Command Codes

  1. CC TRDBV allows IDRS users to research all electronically filed tax returns filed through the Electronic Filing System (ELF)
    which includes ELF, Electronic Transmitted Documents (ETD) and Magnetic Tape Program (MGT) and previous Telefile, Digest and
    Online for individual and business filers for Tax Year 1998 and subsequent.

  2. After retrieving data with CC TRDBV, request the following summary screens with the appropriate access code.

    Summary Screen Access Code
    1 Submission Level AA-HH
    2 Form or Schedules IA-PZ, YY, OR YZ
    3 Form Occurrence QA-XZ

21.2.2.4.4.5 
(08-14-2009)
TRDB Summary Screens

  1. Screen I (Submission Level Summary Screen) displays a summary of the submission (e.g., primary forms) filed for an SSN with
    the following information:

    • Filing status

      Note:

      Please use caution when researching accounts with Filing Status 3 (Married Filing Separate). TRDB has a research capability
      that retrieves data for both the primary and secondary SSNs. On the Submission Level Summary Screen, the field TXPYR should be used to determine which taxpayer the return information relates to. A value of P = Primary and a value of S = Secondary.
      When the above condition exists, to avoid a Disclosure error, insure you are disclosing the taxpayer information to the correct
      spouse as indicated above.

    • Filing date received

    • Access code to get desired return.

  2. Screen 2 (Form or Schedules) displays a summary of the primary form and all associated forms or schedules. It also displays
    the following:

    • Fiscal or calendar month

    • Filing date received

    • Current status

    • Access code to display form or schedule

  3. Screen 3 (Form Occurrence Level Summary Screen) displays a summary of multiple occurrences of a form which have been filed
    with a particular submission. It also displays the following:

    • Fiscal or calendar month

    • Filing date received

    • Current status

    • Access code to display form occurrence desired

  4. View specific forms from the following TRDBV–Form Type Screen:

    • STAT–HIST — Statuses of the return as it was processed through the submission pipeline (receipt to posting) and the identifiers
      of the data within the status system (ELF, ERS, GUF, GMF, Posting), such as DCNs, DLNs, and transaction codes the return acquires
      on the way.

    • EIN–VALDN — Data obtained from the NAP during EIN validation. (The earliest and most current values are displayed side by
      side.)

    • SSN–VALDN — Data obtained from the NAP, DM-1 and duplicate TIN files during SSN validation. (The earliest and most current
      values are displayed side by side.)

    • UNALLOWBS — Unallowable codes and amounts generated during ELF code and edit processing and ERS and computer generated from
      the GMF transaction. Values are displayed based on the latest to the earliest status.

    • UNPRCSSBL — ELF invalid statement data that cannot be reformatted into data to be included in the form or schedule displays.

    • CODES — Processing codes generated by ELF code and edit processing. ERS corrections and action codes, GUF resolutions and
      computer-generated codes within the GMF transaction and Master File. Includes, but is not limited to, ELF reject codes, notice
      codes, unpostable codes and unpostable reason codes and Master File resequence codes. Values are displayed based on the latest
      to the earliest status.

    • CHANG–HIST — History of changes to the form and schedule data. Provides status, status date, form type, line reference, data
      names, and values.

    • WORK–HIST — IRS employees assigned to work issues regarding the return.

  5. Use Access Code ZZ to return to the first screen presented to user.

  6. Use CC TRDBV to view the history section of the Tax Return Data Base (TRDB). From the history section, you will be able to
    determine if an IRS e-file return is:

    • Accepted or rejected by IRS e-file

    • Rejected to Error Resolution System (ERS)

    • Posted to good tape — Generalized Mainline Framework (GMF)

    • Resequenced

    Note:

    E-filed balance due returns do not post until a full payment is received or cycle xxxx20, whichever is first. See IRM 21.2.1.23″Modernized
    e-File (MeF/TRDB)”
    for additional information for TRDB and MeF/TRDB.

  7. Do not send screen prints of TRDBV to taxpayers because it contains sensitive data.

  8. Requests for graphic prints for “special situations”
    is available by using the Command Code TRPRT and the Document Locator Number (DLN). For information on special situations
    see IRM 21.2.5Miscellaneous Forms and Processing.

  9. Use Access Code “YQ”
    to request an overnight batch print (transcript style) of a form(s) from the Detail Selection Screen.

  10. Use Access Code “YP”
    to request an overnight batch print (transcript style) of the tax return from the Submission Level Selection Screen.

21.2.2.4.4.6 
(10-01-2007)
TRDB CC TRPRT (Tax Return Print) Input

  1. Input CC TRPRT using the DLN of the requested print. (DLNs are available on CC TRDBV STAT–HIST SCREEN: overlay for print requests.)

  2. If the input is correct and the return is on file, a ” REQUEST COMPLETED”
    will display. A screen display of the return will not be shown.

  3. If the return is unavailable, several messages will display:

    • SYSTEM NOT AVAILABLE, TRY AGAIN LATER — TRDB is not available for on-line TRPRT. Report this error to the user support area.

    • ERROR ACCESSING VSAM FILES, TRY AGAIN LATER — TRPRT VSAM file is not available for print request. Report this error message
      to your user support area.

    • INVALID COMMAND — Check the format of the request and the 14–digit numeric DLN and re-input.

    • AN UNEXPECTED ERROR HAS OCCURRED, THIS MAY BE A RESULT OF AN INVALID REQUEST — Check the input format entered, if in error,
      retype and try again. (This message may also appear when an unanticipated system error occurs. In this event, an error code
      and message should also appear on the screen. Report the error code to the user support area.)

      Note:

      The cursor will return to the DLN input position for multiple graphic prints requests. Use the Tab key to move cursor to the
      beginning of the CC input.

  4. Refer to IRM 2.3.73 and Command Code Job Aid http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/trdbv_sub.htm
    for additional information on TRDBV.

21.2.2.4.4.7 
(10-01-2006)
TRDB Transcript Batch Print Information

  1. Transcript Batch Prints are currently available on CC TRDBV for tax year 1998 and subsequent. The TRDB Batch Transcript Print
    was created to include the option of printing specific forms, schedules, or the entire Submission Form (Return). Batch Transcript
    requests are for in-house for research purposes only, such as Compliance/Collection issues, and Audit-related work, etc. Batch
    Transcript Prints will replace the GEL Print.

  2. Screen Prints and Transcript Batch Prints requested from TRDB cannot be sent to taxpayers because of sensitive data.

    Note:

    Use CC RTFTP or standard procedures for requesting Transcripts prints for returns 1997 and prior.

  3. Use the following two alpha characters to request transcript prints via TRDBV:

    • YQ — Batch Print Request–Forms

    • YP — Batch Print Request–Submission (Return)

    Note:

    TRDBV is targeted to become the single source data base for both electronically filed and paper individual and business tax
    return data. TRDB has gradually assumed responsibility for RTF (Return Transaction File) and Command Code RTVUE over the course
    of several years. TRDB and Return Transaction File (RTF) consolidation is scheduled for the future. Command code changes that
    will affect users will be announced.

21.2.2.4.4.8 
(08-14-2009)
TRERS Command Code (CC)General

  1. TRERS is an extension of Command Code TRDBV developed specifically for ERS processing. TRERS functions exactly as TRDBV with
    the added ability to be executed with no parameters after a GTREC command has been executed from a separate IDRS session.
    TRERS will retrieve the return from TRDB based on the DLN associated with the GTREC command. The input screen for Command
    Code TRERS with no parameters is displayed in IRM Exhibit 2.3.73–15 . TRERS may also be used with any or all of the same
    parameters as Command Code TRDBV. The input screen for Command Code TRERS using parameters is displayed in IRM Exhibit 2.3.73–16
    . TRERS returns with the command code changed to TRDPG. The returned screen and all subsequent paging is described in more
    detail in Command Code TRDBV.

    Note:

    Command Code TRERS entered with a DLN or TIN may be used to access any return on TRDB. TRERS does not limit access to those
    returns in the ERS inventory. See IRM 2.3.73, Command Codes TRDBV, TRERS, TRPRT and R8453 for additional information on
    TRDBV, TRPRT and TRERS screen displays and terminal responses

    .

21.2.2.4.4.9 
(10-01-2003)
Large Complex Corporate Account Indicators

  1. As a result of normal growth and mergers, many corporations have become so complex (acquiring plants, divisions and subsidiaries)
    that they have the potential to create complex processing and adjustment situations such as:

    • Automated offset problems

    • Complicated research or adjustment problems

  2. A large corporation indicator (LCI) appears on IDRS, MasterFile transcripts, and BMFOL as “Large-Corp-CD>##”
    or “CEP>01 ”
    . The number symbols represent the campus jurisdiction code.

  3. Only refer an LCI inquiry to the Large Corp Unit or locally designated functional coordinator in the applicable campus when
    an adjustment is required on a Large Complex account. Do not make an adjustment on an account with an “LCI”
    indicator, unless the Large Corp Unit agrees with the changes. See IRM 21.7.1.4.10.5″ Form 5704 – Special Case History
    Sheet”
    for additional information.

21.2.2.4.4.10 
(03-18-2009)
IDRS/CFOL Not Available

  1. If IDRS and CFOL Command Codes are not available to answer the customers inquiry, state the following:

    • At this time our system is unavailable. Advise the customer to try back later and provide the hours of operation.

    • If the caller requests that we return his/her call advise them of the 30 day time frame for a call back. Prepare a referral
      using Form 4442/e-4442.

21.2.2.4.4.11 
(10-01-2000)
IDRS/CFOL Idle Time

  1. If work assignments cannot be performed because IDRS/CFOL systems are down, and training sessions have not been scheduled,
    request ” fill-in”
    work (i.e., paper work, returning telephone calls) from your manager.

  2. When IDRS/CFOL is available, complete any fill-in work you have or ask the manager to reassign the fill-in work (if appropriate)
    so you may resume your regular work.

21.2.2.4.4.12 
(08-14-2009)
Automated Collection System (ACS), Automated Underreporter (AUR), Account Management Services (AMS) Idle Time

  1. If work assignments cannot be performed because the Automated Collection System (ACS), Automated Underreporter (AUR), or Account
    Management Services (AMS) etc., is down, and training sessions have not been scheduled, request “fill-in”
    work (e.g., IDRS/CFOL work, paperwork, returning telephone calls) from your manager.

  2. When the systems are available, complete any “fill-in ”
    work you may have, or ask the manager to reassign the ” fill-in”
    work (if appropriate) so you may resume your regular work.

21.2.2.4.4.13 
(08-14-2009)
Integrated Automation Technologies

  1. Integrated Automation Technologies (IAT) tools allow you to access IDRS information in different ways. These tools Legacy-Jeeda,
    Legacy-SWFT (Standard Work Flow Tools), Legacy-IDAP (IDRS Decision Assisting Program), and others will assist employees with
    initial IDRS research. The screens access numerous IDRS Command Codes multiple times to improve quality by simplifying and
    standardizing the research path and consolidating the IDRS Command Code responses into one screen.

  2. Legacy-Jeeda tools only populate the screens, displaying the information on one screen to address 85% of the types of calls
    received.

    Note:

    This information is referring to Legacy-Jeeda only.

  3. Legacy-Jeeda — For additional information refer to SERP, Learning Tab 22129–102 ( Paper Research Screens & Tools for AM IMF), 22130 ( Phone & Research Screens and Tools for AM IMF ), and IAT (Jeeda) Training Documents. Please refer to Serp Link for; IAT
    (IDAP/Jeeda/ SWFT) Training Information http://serp.enterprise.irs.gov/databases/learning.dr/jeeda_swft.dr/jeeda_swft_toc.htm

    Note:

    The IAT Legacy-Jeeda Tool is available at all Accounts Management sites, Field Assistance areas and Submission Processing
    sites.

  4. The Legacy-Jeeda Toolbar displays the following screens listed below (not all inclusive, there are additional research tools):

    • Disclosure Screen

    • Refund Research Screen

    • Balance Due Research Screen

    • Paper Research Screen

    • Injured Spouse Screen

    • Command Code CHCKL Tool

    • Telephone Tool

    • Address Change Tool

    • Extension/Payoff Tool

    • Levy Source Tool

  5. Legacy-SWFT (Standard Work Flow Tool) – For additional information, refer to SERP, Learning Tab: IAT (SWFT and SWFT Job Aids). The Legacy-SWFT
    Toolbar displays the following :

    • Accounts Management

    • AMRH

    • CAF/POA

    • Carry Backs

    • Clerical

    • Complex Interest

    • Employee Plans

    • Exempt Organization

    • Large Corporation

    • RAF

    • Refund Inquiry

    • Statutes

  6. The following tools are listed in all the toolbars above:

    • Command Codes

    • Credit Transfers (multiple and single)

    • Payment Tracer

    • Disclosure

    • ACTON

    • REQ54

    • REQ77

    • Refund Tracer

    • Letter

    • Undeliverable

    Note:

    Legacy-SWFT is only available at the Ogden, Oakland, Nashville, Memphis, Cincinnati and Buffalo sites.

  7. Legacy IDAP (IDRS Decision Assisting Program)

    • Legacy IDAP provides tools to IRS employees that simplify research, reduce keystrokes and increase the accuracy of regular
      work processes.

    • When legacy IDAP is used with IRS systems, it eliminates repetitive typing and making precise decisions.

  8. Legacy IDAP Standard Tool Package –

    Note:

    Certain tools require the authority from your manager and the Command Codes in your profile

    • 6209 Check Tool

    • Case Monitor Tool

    • Command Code Prints Tool (CC Prints)

    • Credit Transfer Tool

    • ESTAB Tool

    • Manual Refund Tool

    • My Info Tool

    • NOREF Tool

    • Payment Tracer Tool

    • TELE

    • Universal Fax Tool (UniFax)

    Job aids for these tools can be located on the IAT website at http://idap.web.irs.gov/IAT under “Instructions”
    , or by pressing the ” ?”
    in the top right hand corner of the tool.

  9. Accessing IDAP – first open IDRS, then AMS, open IDAP last.

21.2.2.4.5 
(08-14-2009)
Account Management Services (AMS)

  1. Effective February 2009 Desktop Integration (DI) was renamed Account Management Services (AMS). AMS retained all the functionality
    that was available in DI.

  2. AMS allows you to perform the following multiple tasks:

    • Research the taxpayers account via IDRS/CFOL and ACS.

    • Activate up to 30 self-selected IDRS command codes with one click.

    • Research Non-Master File Accounts.

    • Launch to external IRS systems without having to leave AMS. These systems include ACS Web, EUP, RTR, CEAS, AUR, ANMF, TAMIS,
      ICS, RCA, AOIC, ATFR, CNTLD, ELITE, i-EAR, Innocent Spouse, RGS, SERP and e-ACSG.

    • Electronically record, store, and retrieve nationwide case history.

    • Update the taxpayer’s address and phone numbers using the AMS Update Entity tool. Address changes made using the Update Entity
      tool on CADE cases are done in real time. The new address posts directly to CC IMFOLE and will not show as a pending transaction
      on ENMOD. Due to this, users should not MFREQ these accounts unless the Update Entity tool provides a ” No TIF”
      message.

      Note:

      Beginning in 2009, AMS will allow users to make name changes using the Update Entity tool.

    • Order forms directly through the Enterprise Logistics Information Technology (ELITE) system.

    • Prepare electronic on-line Application for Tax Assistance Order (ATAO) (Form e-911) for electronic routing.

    • Prepare electronic on-line inquiry Referral Form (Form e-4442) for electronic routing.

    • Prepare AMS IMF and BMF worksheets for tax computations.

    • Calculate the total balance due on multiple modules using the AMS Pay-off Calculator.

    • Create certain IDRS Correspondex letters via pre-formatted scenarios using frequently used paragraph combinations.

    • Prepare on-line forms.

    • Work Statute, AMRH and Entity transcripts electronically. Users have the ability to manage, assign, work, review and track
      these transcripts on-line. When a user has a paper document that is related to the transcript the user marks a box for “Paper
      Attachments”
      to notify other users that there are other documents that were used to work the transcript.

      Note:

      If your manager/function mandates your usage of the Account Management Services (AMS) system, use the following procedures.

  3. Use the AMS tool to authenticate telephone caller before discussing taxpayers account.

  4. Use the AMS tool to research the account, research AMS history and for on-line resolution of the taxpayers question. AMS
    provides a common interface for history from the ACS Web and CIS systems.

  5. Use the AMS tool to launch other systems such as the RTR, ELITE, AUR, CEAS, and RCA.

  6. Beginning in February 2009, CIS inventory was moved into the AMS application. CIS users must access AMS and then access the
    CIS inventory tab. Users will not see the CIS option unless their manager adds CIS to the users AMS application list, in
    Profile Management.

  7. Use AMS Template Aided Commands (TACs) to access IDRS CCs:

    • To send research and action command codes directly to IDRS without having to manually input or memorize different formats.

    • To generate a systemic AMS category description to AMS command codes.

    Note:

    AMS does not have template-aided commands (TACS) for all IDRS command codes. Only those command codes available through AMS
    will display in your CC IDRS window.

  8. The Account Information Summary (AIS) window provides summary information related to the taxpayers account. Alert information
    is displayed for accounts located on the IDRS database where AMS determined the account most likely resides.

  9. Information that may appear on the AIS Screen:

    • The last history entered on the account.

    • An Alert for Automated Underreporter (AUR) information that links to a copy of the CP 2000 that can be printed and mailed
      to the taxpayer.

    • The Update Entity Information button for updating addresses and phone numbers.

      Note:

      Beginning in 2009, AMS Update Entity will also provide the ability to update names.

    • ANMF Alert (Automated Non Master File — provides transcript information for all ANMF modules).

    • A TAMIS Alert provides a link to a window that lists all the open/closed cases on TAMIS including the TAS employee contact
      information.

    • Electronic Account Resolution (i-EAR) system, allows practitioners to submit account inquiries online and retrieve responses
      online from Practitioner Priority Service (PPS) Representatives. AMS notes an i-EAR account inquiry by displaying the i-EAR
      information as an Alert.

    • 4442 Alert (provides a”read only”
      version of any e-4442 cases) which includes all open cases.

    • An Alert for “Transcripts”
      is present when an account is being worked from an electronic transcript in Statute, AMRH or Entity. All AMS users will
      be able to view the status of the taxpayers account and leave a case note on open accounts.

  10. You must add an issue to identify the type of inquiry for any account accessed via AMS (including correspondence and referral).
    Systemic history automatically attaches to the issue, ie., when automated forms, Financial Statement, Action TACs, etc. are
    input. Users may also add narrative history to issues.

    1. Choose an existing issue or add the appropriate issue for that taxpayer contact.

    2. The “General Account Inquiry”
      issue should be used only if no other category applies.

    3. If the call is a subsequent call or if working paper correspondence on a prior issue (same MFT & Tax Period), the CSR will
      append the narrative to record taxpayer contact and action.

    4. Highlight the issue for any narrative you wish to add.

    5. It is necessary to highlight only one issue when leaving a narrative.

    6. Narratives should provide any future assistor with the most up to date action/advice to ensure consistent responses to taxpayer
      inquiries.

    7. Review your information, narrative and issue, before you exit the case to insure that nothing has been repeated and that all
      information is included.

    8. Do not manually input history on AMS when history is required on IDRS. See IRM 21.2.2.4.2.1, IDRS History Items and Account
      Inquiry.

21.2.2.4.5.1 
(08-14-2009)
Reasonable Cause Assistant (RCA)

  1. RCA is a decision support system available through AMS. It is designed to evaluate penalty relief requests. See IRM 20.1.1.3.5
    ,Reasonable Cause Assistant.

  2. All IRS employees must use the RCA tool if they have AMS to provide consistent and accurate decision for penalty relief requests.

21.2.2.4.5.2 
(08-14-2009)
Enterprise Logistics Information Technology (ELITE)

  1. ELITE is a web-based real-time system used to manage and distribute IRS published products (ie., forms, instructions, publications
    and other printed products).

    • You must be logged into AMS to access ELITE. This eliminates the need for a separate ELITE password.

    • ELITE is 508 compliant and works with JAWS.

    • The maximum quantity for forms increased to 100 copies.

    • Instructions are included with all current and prior year forms.

    • Braille and large print products can be ordered from the main menu.

    • When accessing ELITE from the AMS Home Page (outside of an account), you must enter the taxpayer’s name, address Line 1 and
      5 digit zip. ELITE will validate the address and enter the city, state, and 4 digit zip extension.

    • Asterisks “*”
      identify required fields.

    • The Country field has a drop down selection.

    • Product titles display on the bottom of the screen once a product is selected.

    • A “Help”
      button provides a link to ELITE Help on SERP.

    • ELITE Help includes keyboard shortcuts that can be used in lieu of mouse clicks.

    • ELITE will not post history to the taxpayer’s account on AMS.

    • If ELITE is not available, you must follow manual forms ordering procedures.

  2. When you enter or change an address, Elite asks you to validate the address after you select “Order”
    . If the ELITE address does not match the Post Office file, you will see error messages. You will be asked to validate
    the address 3-5 times. On phone calls, please review the address with the taxpayer before utilizing the override feature.
    This will reduce the number of invalid addresses that have to be corrected by National Distribution.

21.2.2.4.6 
(10-01-2006)
Customer Account Data Engine (CADE)

  1. The Customer Account Data Engine (CADE) system is the cornerstone of the IRS modernization program. It is incrementally replacing
    the IRS tape-based Individual Master File (IMF) system as the system of record for taxpayer account and return data. CADE
    is being developed and implemented over a series of multiple releases. Taxpayer accounts are moved from the IMF to the modernized
    system based on a segmented approach whereby the simplest accounts are moved first (e.g., 1040EZ accounts), followed by increasingly
    complex taxpayer accounts with each new phase. CADE operates in current production environment and CADE accessible accounts
    can be displayed on Command Code IMFOL.

  2. Release 1.3.2, deployed in January 2006, will process the returns with the following characteristics:

    • Single filers with a history of filing Form 1040, Form 1040A, or Form 1040EZs;

    • Refund or even balance returns

    • No outstanding issues such as a debt indicator or freeze code on the account;

    • No Power of Attorney (POA) or CAF indicator.

  3. Accounts will reside either on CADE or IMF, but not both.

  4. Accounts that are removed from the IMF or CADE will be available for display using the Command Code IMFOL. The literal “CADE”
    will show in the upper right corner if it is a CADE account. For accounts that have been moved from the CADE back to IMF
    processing, CADE:R will be displayed indicating the account is pending.

  5. CADE will provide a timely and accurate account of the taxpayer information.

    Note:

    Future CADE functionality will be communicated as it is implemented into production.

21.2.2.4.7 
(10-01-2007)
Researching with Servicewide Electronic Research Project (SERP)

  1. SERP, available through the Intranet on Windows XP, allows for efficient research of:

    • IRM Part 2l and other IRM On-line searches

    • Job Aids for IRM Part 21

    • Technical Communication Documents

    • Probe and Response Guide

    • Accounts Decision Documents

    • Taxpayer Information Publications

    • Internal Revenue Forms, Instructions, Schedules

    • CORRESPONDEX Letters

    • CP Notices

    • Post-of-Duty Listing and Job Aid

    • Campus Lockbox Addresses

    • Automated Lien System (ALS) Units – Contacts

    • Advisory Units Contact List

    • Centralized Case Processing

    • Insolvency (Bankruptcy) National Field/Centralized Site Directory

    • Lien Payoff/Release Contact Numbers

    • State Unemployment Tax Agencies

    • VITA/TCE/AARP Sites

    • On-Line Training Materials

    • Learning Tab – Supplemental Training

    • Miscellaneous documents of local interest

  2. The Intranet address for SERP on Windows XP is the following: http://serp.enterprise.irs.gov/

  3. Refer to IRM 1.11.8 (SERP) for additional information and instructions.

21.2.2.5 
(10-01-2001)
Retention Register Research

  1. This portion of the IRM provides instructions for all research command codes utilized through the IDRS display terminals for
    the Individual Master File (IMF) and the Business Master File (BMF) retention register research at all campus locations. Currently,
    there are two types of retention register — microfilm and on-line.

  2. These instructions provide information on the following topics:

    • Microfilm retention register research operations in the campuses.

    • On-line retention register research operations in the campuses.

    • The interrelationship of the Transcript Research System (TRS) with microfilm research operations.

    • General information on using retention register research in day-to-day operations.

  3. These instructions are intended to aid:

    • Personnel who perform microfilm retention register look-ups in the microfilm units.

    • Personnel who are responsible for the maintenance and disposal of microfilm.

    • Personnel who need information from microfilm or from the on-line retention register.

21.2.2.5.1 
(10-01-2001)
Retention Register Research Operations

  1. This portion of the IRM was formerly the Research Operations IRM 36(66)0. This manual addresses retention register research
    operations and incorporates the new on-line command codes.

  2. These instructions apply to all campuses and to all who do retention register research.

21.2.2.5.1.1 
(10-01-2001)
Microfilm Research Responsibilities

  1. The microfilm unit in each campus is the sole area in the center responsible for receiving and controlling requests from outside
    the campus for microfilm research.

  2. IMPORTANT: It is the requester’s responsibility to check the on-line retention register prior to sending requests to the microfilm
    unit. See IRM 21.2.2.5.9, On-Line Retention Register.

  3. The requester is responsible for checking that they only divulge authorized taxpayer information. Therefore, it is important
    that they remove unauthorized taxpayer information before dissemination.

  4. Campus and area offices requiring microfilm research should direct all research requests to the microfilm unit in the campus
    with jurisdiction over that account.

  5. While the microfilm unit is solely responsible for controlling the requests, campus management is free to determine where
    the work is actually done. This pertains mostly to TRS requests which require an IDRS terminal for processing.

21.2.2.5.2 
(10-01-2001)
Accountability of Microfilm Registers Containing Tax Account Data

  1. Campus managers must ensure that the location and disposition of all microfilm containing taxpayer account data is properly
    accounted for and identified. This responsibility also carries the assurance that an inventory is taken annually providing
    that only minor discrepancies are discovered. Otherwise, inventories will be taken as often as those responsible deem necessary.

21.2.2.5.3 
(10-01-2000)
User Area Microfilm Accountability and Disposition

  1. Existing Microfilm Inventories — Microfilm already on hand in user areas will be recorded on a microfilm records log by:

    • Type of register

    • Cycle

    • Number of sets

    • Number of cartridges to each set

    • Except for cartridge serial numbers, this microfilm is disposed of as outlined below

  2. Microfilm serially numbered by cartridge:

    1. The Department Manager of each user area will designate in writing two or more employees who will use microfilm records logs
      to maintain a complete record of all microfilm received.

    2. As a set of cartridges is received from the microfilm activity, a designated employee will check the serial numbers of cartridges
      transmitted and initial the register log maintained by microfilm activity, acknowledging receipt of the listed cartridges.

    3. The designated employee will update the log to reflect the serial numbers of cartridges added to the areas accountability
      and will initial the log.

  3. Annual reconciliation — Currently, with the annual records inventory, the Department Manager reconciles all microfilm on hand
    with the microfilm records log. If you find a discrepancy that cannot be resolved, the Department Manager must make an immediate
    written report to the Operation Manager.

21.2.2.5.4 
(10-01-2000)
Disposal and Destruction

  1. To dispose of superseded or unneeded microfilm, the designated employee(s) will:

    1. Complete the disposal section of the microfilm records log.

    2. Prepare a records disposal control, in original and three copies

    3. Forward the original and one copy to the records management officer (who will suspense official (DFMO) as a notice to pick
      up, destroy, and certify destruction of the film)

    4. Attach the second copy to box #1 of the disposal.

      Note:

      Each box will show the disposal control number and the box number (e.g., the first disposition of 1979 for Adjustment Department
      Manager consists of three boxes. The disposition control number is XX:A7901. The boxes are numbered XX:A7901-01, XX:A7901-02,
      and XX:A7901 -03.

    5. Retain the third copy (which will be receipted by the DFMO when he picks up the film) one year after end of the year.

21.2.2.5.5 
(10-01-2000)
Facilities Management

  1. The designated facilities management official will:

    1. Receive the original records disposal control from the records management officer, pick up the film, verify it against the
      request, and receipt the user offices retained copy.

    2. Pending its destruction, store the film in a secured area.

    3. Supervise stripping of the film from the cartridges, witness its destruction, and certify on the original records disposal
      control.

    4. Return the certified original to the records management officer who will dispose of the suspense copy and retain the certified
      copy one year after end of the year.

    5. Retain cartridges for further use.

21.2.2.5.6 
(10-01-2001)
Inventory and Work Control — Microfilm Units

  1. Campus management is free to develop its own control techniques which ensure prompt, accurate research results to all requesters.

21.2.2.5.7 
(08-14-2009)
Transcript Research System (TRS)

  1. TRS via CC MFTRA is capable of retrieving information stored on the annual temporary retention register backup file. (See
    IRM 2.3, IDRS Terminal Responses for more information on the TRS.)

  2. The backup file contains account information that dropped to retention during the first cycle of the current year.

    1. On the IMF and BMF, this usually means several years of data is available.

    2. The TIN must be known to use CC MFTRA.

    3. CCs NAMES and NAMEE are used to locate TINs when only the name and address information is known.

    4. Once a TIN is located, all other information about the taxpayer is obtained by using CC MFTRA.

    Note:

    IMPORTANT: Users should ensure that the account information is not available on the on-line retention register before using CC MFTRA.
    See IRM 21.2.2.5.9.1, IMF On-Line Retention Register.

21.2.2.5.8 
(10-01-2001)
Microfilm Retention Register

  1. The microfilm retention register contains modules which are no longer carried on the IMF and BMF. The retention registers
    require accessing index information. This information is found on the Computer Assisted Retrieval (CAR) system for accounts
    which dropped to retention during the first cycle of 199501 and prior.

    Note:

    The CAR is not available for cycles 199601 and beyond because of the development of the on-line retention register.

  2. Each campus will continue to maintain, in the microfilm unit, the retention register microfilm cartridges that experience
    indicates is necessary to meet requester needs.

21.2.2.5.8.1 
(10-01-2000)
IMF Microfilm Retention Register

  1. The first IMF microfilm retention register was produced in January 1969 during the 1968 year-end conversion computer processing.
    The format is identical to the accounts register except for the title and certain entity information. It contains all entity
    and tax modules removed from the Master File.

  2. The basic criteria for removing a tax module are:

    1. The assessed module balance is zero and the last transaction has been posted 51 or more months.

    2. The assessed module balance is credit and the last transaction has been posted 60 or more months.

    3. Credit modules are not subject to specific retention holds.

    4. Debit modules are past the collection statute expiration date and not subject to specific module retention holds.

    Note:

    Items c and d generate a TC 388 or 608 to zero balance and remove the module.

  3. The retention register printed in January 1971 contains some erroneous cross-reference periods involving Transaction Codes
    706 and 736. Prior to July 1970, these codes did not show a cross-reference period.

  4. When the last tax module is removed from the account, the entity module also may be removed from the Master File to the retention
    register if all tax modules for the account are removed and the entity fulfills the age requirement for removal.

    Note:

    In the case of a reopened account, the entity is split between the retention register and the IMF. To obtain the complete
    entity module, research both the microfilm retention register and TRS.

  5. Contents of IMF microfilm retention register:

    • Validity Digit

    • District (where information is posted)

    • Title

    • Cycle Number

    • Cartridge Number (within the set for District indicated)

    • Social Security Number

    • Filing Status Code

    • Period Ending Page (number within cartridge)

    • Transaction Code

    • Transaction Date

    • Tax Data

    • Cycle Number

    • Settlement Indicator

    • Document Locator Number

    • Tax Transaction Accounts Register Codes

    • Tax Module Balance

    • Tax Freeze and Status Code

    • Cross-Reference District Code

    • Extension Date

    • Non-Computed Return Indicator

21.2.2.5.8.2 
(10-01-2000)
BMF Microfilm Retention Record

  1. The first retention register was produced in January 1969 during the 1968 year-end conversion computer processing. The format
    is identical to the old accounts register except for the title and certain entity information. It contains all entity and
    tax modules removed from the Master File.

  2. From January 1, 1978, to December 31,1979, no tax modules were removed from the BMF; therefore, none were sent to the BMF
    retention register.

  3. The basic criteria for removing a tax module are:

    1. The assessed module balance is zero and the last transaction has been posted 51 or more months.

    2. The assessed module balance is credit and the last transaction has been posted 60 or more months.

    3. Credit modules are not subject to specific retention holds.

    4. Debit modules are past the collection statute expiration date and not subject to specific module retention holds.

    Note:

    Items c. and d. will generate a TC 388 or 608 to zero balance and remove the module.

  4. Beginning January 1, 1980, tax modules in Level 3 for more than two years or with expired collection statutes will go to the
    retention register.

    Note:

    Tax modules in Level 3 are those with zero balance, no freeze or unsettled conditions and no activity for 27 months.

  5. The Exempt Organizations Master File (EOMF) merged with the BMF during January 1981. Only those EO accounts with an active
    entity status were merged.

  6. Forms 1120 and 1120A (U.S. Corporation Income Tax Return and U.S. Small Business Corporation Income Tax Return) are sent to
    the retention register after 36 months. (For the processing year ending 1973 they were sent after 27 months.)

  7. When the last tax module is removed from the account, the entity module also may be removed from the Master File to the retention
    register if all tax modules for the account have been removed and the entity also meets the removal criteria.

  8. Contents of the BMF microfilm retention register:

    • Page (number with cartridge)

    • District (where information is posted)

    • Title

    • Cycle Number

    • Cartridge Number (within the set for District indicated)

    • Taxpayer Identification Number

    • Employment Code

    • First Name Line (true name of the entity)

    • Second Print Line (Filing Requirements and Fiscal Year Month Ending)

    • Third Print Line (FICA Wages, Tip Income, Withheld Tax, FICA Tax or Net Taxable Income)

    • Master File Tax Code

    • Period Ending/Error Code

    • Transaction Code/Reversal Code

    • Transaction Date

    • Tax Data (Transaction Amount); DP Reference Numbers and Adjustment Amounts

    • Cycle Number

    • Document Locator Number

    • Tax Transaction Accounts Register Codes

    • Tax Module Balance

    • Tax Freeze and Status Code

    • Cross Reference District Code

    • Extension Dates

    • Cross Reference TIN and/or MFT/Tax Period

    • Hold/Disposal Codes

    • Condition Codes

    • EO Entity Subsection data.

21.2.2.5.8.3 
(08-14-2009)
Researching Microfilm Retention Record

  1. Microfilm research can be requested through the use of CC ESTAB “M.”
    Input CC ESTAB through the IDRS microfilm request system. It provides for computer printing of microfilm requests for
    in-campus or out-of-campus. See IRM 2.3.18, Command Code ESTABM for more information on ESTAB “M”
    )

  2. Prior to requesting microfilm retention register transcripts, first research the on-line retention register. See IRM 21.2.2.5.9
    , On-Line Retention Register.

  3. Any requests for microfilm research of the BMF or IMF retention registers should include:

    • TIN Information

    • MFT

    • Removal Cycle Year

    • Micro Request Number

    • Tax Period

  4. CC ESTAB “M”
    will not process universal access. When an attempt is made, you will get the following error message: ” CC DEFINER NOT
    UNIVERSAL, USE LOCAL SITE.”

21.2.2.5.9 
(10-01-2001)
On-Line Retention Register

  1. The on-line retention register contains IMF and BMF tax modules dropped to retention beginning in 1994. The first nationwide
    IMF on-line retention register was produced in January 1994. The first nationwide BMF on-line retention register was produced
    in August 1997.

  2. The Optical Storage Subsystem (OSS) is used to store the IMF on-line retention register which contains account information
    dropped to retention the first cycles of 1994 through 2001. It is also used to store BMF on-line retention register information
    dropped in the first cycle of 1994 through 1997. Additionally, the OSS will store IMF account information which will drop
    to retention in subsequent years. Use CCs IMFOL/IMFOR and BMFOL/BMFOR to access on-line retention information.

  3. The Direct Access Storage Subsystem (DASS) is used to store the BMF on-line retention register information dropped in the
    first cycle of 1998 through 2001. The DASS will also store BMF account information which will drop to retention during the
    first cycle of subsequent years. Use CC BMFOL/BMFOR to access on-line retention information.

21.2.2.5.9.1 
(08-14-2009)
IMF On-Line Retention Register

  1. IMF retention module screens are the same as screens for modules residing on the active Master File. However, they have the
    literal ” RETENTION REGISTER”
    on the second line of the IMFOLI screen.

    Note:

    See IRM 2.3, IDRS Terminal Responses for IMFOL screen displays.

  2. The basic criteria for removing a tax module are:

    1. The assessed module balance is zero and the last transaction has been posted 51 or more months.

    2. The assessed module balance is credit and the last transaction has been posted 60 or more months.

    3. Credit modules are not subject to specific retention holds.

    4. Debit modules are past the collection statute expiration date and not subject to specific module retention holds.

    Note:

    Items c and d will generate a TC 388 or 608 to zero out the balance and remove the module.

  3. Accounts on the IMF on-line retention register are for viewing purposes only. To bring an account back to the active Master
    File using IMFOL, (definer B) follow the procedures detailed in IRM 2.3, IDRS Terminal Responses.

  4. When an account merge takes place and includes a module already dropped to retention, you cannot retrieve the tax account
    information using IMFOL-R. You will receive a message saying to use the microfilm retention register. Before researching the
    IMF microfilm retention register, use CFOL Command Code IMFOR (see IRM 2.3 and Section 14 of Document 6209).

  5. CC IMFOL, input with definer “I,”
    an SSN, and a display file source causes the display of an index of all the tax modules for the input SSN. Accounts dropped
    to retention during the first cycle of 1994 through 2001 have an “R”
    to the left of the year.

  6. IMF accounts with an “R”
    to the left of the year are available for research using the regular IMFOL/IMFOR command codes.

21.2.2.5.9.2 
(10-01-2001)
IMF On-Line Recovery (IMFOR)

  1. IMFOR provides read-only access to IMF retention register tax modules from accounts that merged to a new TIN after the tax
    module has dropped to retention. When an account merge takes place, retention modules removed prior to the merge continue
    to be stored on optical disk under the old TIN.

  2. IMFOR is the same as IMFOL except it requires the input of the year the tax module was dropped to retention. IMFOR executes
    the same programs as IMFOL and provides the same screen responses as IMFOL. The year removed can be found on the vestigial
    screen (definer code V) of the current (new) TIN to which the original (old) TIN information merged.

  3. You must use the TIN of the gaining account to retrieve the account information. If the requestor cannot retrieve the account
    information from either the on-line or microfilm retention registers, contact the headquarters customer service retention
    register analyst for assistance.

21.2.2.5.9.3 
(08-14-2009)
BMF On-Line Retention Register

  1. BMF retention module screens are the same as screens for modules residing on the active Master File. However, they have the
    literal ” RETENTION REGISTER”
    on the second line of the BMFOL screen.

    Note:

    See IRM 2.3, IDRS Terminal Responses for BMFOL screen displays.

  2. The basic criteria for removing a tax module are:

    • The assessed module balance is zero and the last transaction has been posted 51 or more months.

    • The assessed module balance is credit and the last transaction has been posted 60 or more months.

    • Debit modules are past the collection statute expiration date and not subject to specific module retention holds.

    • Credit modules are not subject to specific retention holds.

    Note:

    Third and Fourth bullet generate a TC 608 or 388 to zero out the balance and remove the module.

  3. The accounts on the BMF on-line retention register are for viewing purposes only. To bring an account back to the active Master
    File using BMFOL (definer B) follow the procedures detailed in IRM 2.3.59, Command Codes BMFOL and BMFORChapter 59.

  4. When an account merge takes place and includes a module already dropped to retention, you cannot retrieve the tax account
    information using BMFOL-R. The requestors will receive a message saying to use the microfilm retention register. Before researching
    the BMF microfilm retention register, use the CFOL command code BMFOR See IRM 21.2.2.5, Retention Register Research.

  5. CC BMFOL, a TIN, and a display file source cause the display of an index of all the tax modules for the input TIN. Those accounts
    dropped to retention during the first cycle of 1994 through 1997 have a “O”
    to the left of the year. Accounts dropped during the first cycle of 1998 through 2001 have an “R”
    to the left of the year. Those accounts dropped in subsequent years will also have an “R”
    to the left of the year.

  6. BMF accounts with an “R”
    or an “O ”
    to the left of the year are available for research using the regular BMFOL/BMFOR command codes.

21.2.2.5.9.4 
(10-01-2001)
BMF On-Line Recovery (BMFOR)

  1. BMFOR provides read-only access to BMF retention register tax modules from accounts that merged to a new TIN after the tax
    module has dropped to retention. When an account merge takes place, retention modules removed prior to the merge continue
    to be stored on optical disk under the old TIN.

  2. BMFOR is the same as BMFOL except it requires the input of the year the tax module was dropped to retention. BMFOR executes
    the same programs as BMFOL and provides the same screen responses as BMFOL. The year removed can be found on the vestigial
    screen (definer code V) of the current (new) TIN to which the original (old) TIN information merged.

  3. You must use the TIN of the gaining account to retrieve the account information. If the requestor cannot retrieve the account
    information from either the on-line or microfilm retention registers, contact the headquarters customer service retention
    register analyst for assistance.

21.2.2.5.10 
(10-01-2000)
Requester Responsibilities

  1. The functional areas are totally responsible for obtaining all information available through TRS, CFOL, and IDRS.

  2. Before requesting retention modules on microfilm, use IMFOL or BMFOL to check the on-line retention registers to ensure the
    account module is not available on-line.

  3. If the tax module was dropped to retention during the first cycle of 1994 through 2000, use IMFOL or BMFOL to access the module
    for viewing purposes and/or for reactivation.

  4. If you determine that microfilm research is necessary, prepare a request using one of the following:

    • IDRS CC ESTABM

    • Form 3774

    • Circling information located in the “Modules Removed to Retention Reg”
      section of a TRS transcript

    • Any other means agreed to locally

  5. Make sure all requests are legible, complete, and sorted, if necessary. Be sure to include complete identifying information
    so that the research results can be routed back to you.

  6. Sort large batches of microfilm requests before forwarding them for research.

    1. If TINs are known, sort by area office first, then by TIN within each AO.

    2. Other sorting requirements may be developed locally to meet processing needs.

  7. If you are not sure that the TIN is correct, use CC INOLE.

21.2.2.5.11 
(10-01-2000)
Microfilm Unit Responsibilities

  1. The microfilm unit is responsible for doing complete and timely research. Priorities are determined by campus management.

  2. The microfilm unit must ensure that they provide only the requested taxpayer information to the requestor.

  3. Microfilm units service requests from both campus and district office requesters.

  4. Microfilm units may not reject any request for research unless one of the following conditions occurs:

    • Request is incomplete

    • Request is unreadable

    • Request is not sorted (large batches only)

    • Request is not prepared as described in IRM 21.2.2.5.10, above

    • Account information requested is obtainable using the on-line retention register

  5. If the microfilm unit believes that requesters are improperly requesting microfilm research, the matter should be resolved
    between the appropriate managers BEFORE microfilm service is stopped.

21.2.2.5.12 
(08-14-2009)
Out-of-Campus Requests

  1. If the information you need is not available on the on-line retention registers and microfilm is not found in your campus
    jurisdiction, you may request information from another campus.

  2. For instructions See IRM 21.2.2.5, Retention Register Research.

  3. Forward requests to the microfilm unit in the appropriate campus.

    Note:

    For additional information on Microfilm Campus Units location see Form 4340 User Guide, Chapter 5, Request Transcripts Exhibit
    5.2–1 and 5.2–2. The User Guide is located under the Local/Sites/Other tab on SERP.

  4. The receiving campus processes all requests from other campuses and offices in accordance with IRM 21.2.2.5.10 above.

  5. It is possible to request retention registers without TINs. In a single request, ask another campus to search for a module
    that is likely to be on the retention register even if a TIN is not known. A module likely to be on the retention register
    is a module that normally would go to retention. (e.g., in Cycle 199701, IMF modules for tax periods 199012 normally go to
    ITIN/ATIN retention). The receiving campus will do complete research including ALL of the following steps:

    1. Search for a TIN on the Name Search Facility (NSF) using NAMES and NAMEE.

    2. If a TIN is found, request research on the on-line retention register using CFOL CCs IMFOL and BMFOL to determine if the module
      has been reactivated or is still on the Master File.

    3. If the module is not found on the on-line retention register, research the microfilm retention register.

21.2.2.5.13 
(10-01-2007)
Microfilm Replacement System

  1. The Microfilm Replacement System (MRS) is an automated research system that eliminates most microfilm research. Enter account
    research requests through IDRS terminals. The requests are transmitted to the Enterprise Computing Center at Martinsburg (MCC)
    daily. MCC extracts the needed data from the Master Files overnight and transmits the results to the campuses where they are
    printed and distributed. Most requests are filled within 24 hours. Use alpha research to locate Taxpayer Identification Numbers
    (TINs) during real time on IDRS. Enter selected elements of the taxpayers name and address; the potential matches display
    immediately.

  2. MRS is accessed through the use of CC MFTRA, via IDRS terminal. The most common definers used are:

    1. Entity (“E”
      )—shows the entity data only

    2. Tax Module—specific module request (none) MFT and/or Tax Period information shown only (e.g., MFT input only)

    3. Complete—(“C”
      )—shows the entire account information.

    4. Money Amount (“A”
      ) shows all modules with payments for the specific money amount either credit (-) and/or debit (+).

    5. MFTRA with definer “U”
      —used to request a (NUMIDENT) transcript or display showing specific taxpayer data from SSA records.

    You may request a screen display or hard copy transcript for your research. The screen display should be the most frequently
    used.

  3. Not all microfilm was converted to MRS; the Microfilm team researches the unconverted microfilm. The residual microfilms are
    as follows:

    1. All Retention Register and Archival Microfilm (current year Retention Register is accessible through MRS). Requests are processed
      once a week. (Input IMFOLB during the week to request modules from retention. The tapes are run on Sunday; use MFREQ,C to
      call up the module on Monday—look for TC 370 Doc Code 52 for original DLN.)

    2. Partnership Name Directory

    3. Federal Tax Deposit (FTD) Microfilm (except SCRIPs processed FTDs)

    4. Combined Annual Wage Reporting (CAWR) Microfilm Index and Module Register

    5. Form 1042 Microfilm (PSC only)

    6. Social Security Administration (SSA) produced W-2/W-3 CAWR Microfilm (Latham, NY only)

Exhibit 21.2.2-1 
(08-14-2009)
AMS CATEGORY ISSUE LIST

   
  Balance Due Category
   
Issue Description
7005 Balance Due Concern
7010 Payoff Balance Request
7015 Extension to Pay
7020 Installment Agreement
7025 CNC-Currently Not Collectible
7030 OIC Offer In Compromise
7035 Penalty / Interest Explanation
7040 Penalty Abatement
7041 Penalty
7045 Payment Verification / Misapplied Payment Tracer
7050 Levy
7055 Lien
7065 Bankruptcy
7070 User Fee
  Refund Inquiry Category :
Issue Description
7105 Refund Inquiry
7110 Refund Offset
7115 Re-Issue / Undeliverable Refund
7120 Lost / Stolen Refund
7130 Freeze Codes
7135 Injured Spouse
  Return Delinquency/Return Processing Category
Issue Description
7205 Return Delinquency
7210 Promise To File
7215 Request for Income Information
7220 Processing IMF Returns
7225 Processing BMF Returns
7230 Processing Claims / Amended Returns
7235 Processing All Other Documents
7240 Removing Filing Requirements
  Account Inquiry Category:
Issue Description
7305 General Account Inquiry
7310 Transcript Request
7315 Copy of Return / Photocopy Request
7320 Record of Account
7325 Power of Attorney
7330 FTD Coupon Request
7335 Estimated Tax
7340 Back-Up Withholding
7345 Math Errors
7350 Innocent Spouse Claims
7355 Injured Spouse Claims
7360 Amended Returns
7365 CAWR/FUTA
7370 Audit Reconsideration
7375 Duplicate Filed Returns
7380 Carryback / Carryforward
7385 First Read
   
  Entity Category
Issue Description
7405 Address Change
7410 Name Change / Name Perfection
7415 TIN Changes / Merges
7420 Invalid SSN
7425 Filing Status Change
7430 Scrambled SSN
7435 EIN Verification
7440 Other Entity Issue
7445 ITIN/ATIN
7450 Subchapter S
7455 SS-4 Request
7460 Cross – Reference Account
   
  Proposed Assessment Category:
Issue Description
7505 Exam Assessment
7510 AUR/CP2000
7515 ASFR
7520 6020B
7525 Excise Tax
7530 CAWR/FUTA
7535 Statue Manual Assessment
7540 Assessment Statue Expired
7545 Refund Statue Expired
7550 Internal Transcript
   
  Taxpayer Advocate Category:
Issue Description
7605 EIC Issues
7610 Relief Previously Provided
7615 Other Exam Determinations
   
  Collection Category:
Issue Description
7705 Independent Reviewer
7710 RO/POD Calls
7715 Third Party Requests
7720 Queued Accounts
7725 900 With CSED
7730 Appeals
7735 ACS
  Other Issues Category:
Issue Description
7805 SS-8 Determinations
7810 EAR – Notices
7811 EAR – Account Problems
7812 EAR – Installment Agreement
7813 EAR – Payment Tracer
7814 EAR – Refund
   

Law Offices of Darrin T. Mish, PA

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