part4-319

4.71.2 
Overview of IDRS

4.71.2.1 
(06-25-2002)
Overview of IDRS

  1. The Integrated Data Retrieval System (IDRS) is a useful tool for researching
    important case related information on taxpayer accounts and tax returns assigned
    to your inventory. The following sections describe the various Master Files
    that can be accessed through IDRS, the procedures for requesting transcripts
    of accounts, and various IDRS command codes that can be used for research
    during the course of your official duties.

4.71.2.2 
(06-25-2002)
Transcripts of Accounts

  1. Data can be obtained regarding a taxpayer, business, or organization
    from filed tax returns that have been input on a computerized database, i.e.,
    the Integrated Data Retrieval System (IDRS). Employees can request a “transcript”
    of such information which can then be used to compare to a taxpayer’s
    copy of a return or to confirm the status of the taxpayer’s account,
    etc. The following explains the process:

    1. Information from a return is entered into a computer system (the Integrated
      Data Retrieval System (IDRS)) at the service center where the return is filed.

    2. The information is transferred to the Martinsburg Computing Center (MCC)
      at Martinsburg, West Virginia on magnetic tape where it is added to other
      taxpayer accounts forming the Master File (MF).

    3. Research for tax data is extracted from the Master File (MF) through the
      IDRS.

    4. The data is available via remote IDRS terminals located in local offices,
      at Service Centers, and in EP Support and Processing.

  2. The Master File is a central file divided into the following segments:

    Individual Master File IMF Contains information about taxpayers who file individual
    income tax returns and related documents.
    Business Master File BMF Contains information about taxpayers filing business
    returns and documents related to that business. The BMF includes the Exempt
    Organization Business Master File (EO/BMF) and the Residual Master File (RMF)
    which were separate files before 1981.
    Employee Plans Master File EPMF Contains information on returns filed for trusts and
    pension/profit sharing plans established for employees by firms or organizations.
    Individual Retirement Account File IRAF Contains tax and entity information for taxpayers who
    have established an IRA.

  3. Each taxpayer account on a master file has a name and address section
    (called
    “Entity Module”
    ) and for each type of tax and
    tax period related to the entity, a separate tax module is on the master file.
    The Entity Module contains data that applies to all of the taxpayer’s
    tax returns. Some of the more significant items of information on the Entity
    Module include:

    1. Taxpayer’s Name Control (first four letters of the individual’s
      last name or the corporation name).

    2. Social Security Number (SSN) for an individual tax return or Employer
      Identification Number (EIN) for a business tax return. The SSN and the EIN
      are commonly referred to under one general name — the Taxpayer Identification
      Number (TIN).

    3. Current address and zip code.

    4. Taxpayer’s filing requirements (a listing of all tax returns the
      taxpayer is required to file).

    5. IMF accounts include filing status, spouse’s name and SSN.

    6. BMF accounts include date of establishment on BMF and fiscal year ending
      date.

  4. A Tax Module is a record of tax data for a specific taxpayer covering
    only one tax period.

  5. In addition to the above files, there is also a Non-Master File (NMF).
    This is a file for controlling returns or entities that are not available
    from the Master File. The NMF accounts are not posted at MCC, but are local
    in scope and maintained by the servicing Service Center. Some of the information
    found on the NMF include the:

    1. 100% penalty assessments.

    2. Civil penalty assessments.

    3. Pre-ADP tax periods.

    4. Form 5330 data.

    5. Form 4720A data.

  6. Data for Non-Master File assessments are located on the ANMF (Automated
    Non-Master File) system. See Document 6209, Section 7 for Non-Master File
    transaction codes and other related information.

  7. See Document 6209, Section 8 for Master File transaction codes and other
    related information.

4.71.2.3 
(06-25-2002)
Requesting Transcripts of Account

  1. After receiving specific managerial authorization, taxpayer transcript
    information can be accessed by using the following Command Codes (which provide
    immediate on-line access):

    • BMFOLT—Business Master File On-Line

    • EMFOLT—Employee Plans Master File On-Line

    • IMFOLT—Individual Master File On-Line

  2. Command Code MFTRA (regular transcript) and MFTRD (expedite transcript)
    can also be used to request a transcript of the taxpayer’s account (but
    it can take up to two days to receive).

  3. Form 6882, IDRS/Master File Information Request, is used to request
    transcript information from the taxpayer’s account for the above referenced
    command codes. See Exhibit 1 for Form 6882.

    1. Entries on the request forms should be legible (e.g., in block print)
      to ensure accuracy and ease of processing requests. Use pre-printed labels
      (if available) to provide taxpayer identifying data.

    2. Limit requests to the specific data for which there is an official need.

    3. The instructions on the back of Form 6882 briefly explain the information
      available for each IDRS command code listed.

    4. Managerial authorization should be secured on the form for each data request.

  4. An original request for research should be filled within 10 work days.
    If not received in this time frame, a second request may then be submitted.
    Add
    “FOLLOW-UP TO (insert date) REQUEST”
    in the margin
    of the form. Second requests should receive priority treatment.

  5. All such requests must have advance supervisory approval. Supervisors
    should indicate approval by placing the term
    “Approval”
    ,
    initials, group designation, and the date in the Requester block at the bottom
    of the form.

  6. The Automated Non-Master File (ANMF) system is used for ANMF transcripts.

    1. Complete Form 4338 (see Exhibit 2) in accordance with the instructions
      on the reverse side of the form. (Incomplete requests are delayed until missing
      information can be secured by research).

    2. For Residual Master File (RMF), a number must be entered in Master File
      Tax (MFT) column of Form 4338 for all
      “Open”
      ,
      ”
      Complete”
      , or
      “Entity”
      requests.

  7. For Master File or Non Master File, enter the appropriate MFT code,
    as shown. See also, Document 6476, as revised.

    1. The MFT code for all Form 5500 series returns is 74.

    2. The MFT code for Form 5330 returns is 76.

  8. Forward requests for transcripts through the group manager to the group
    secretary or EP Support and Processing function for processing, regardless
    of where accounts or records are located. Supervisors should indicate approval
    by placing the term
    “Approval,”
    initials, group designation,
    and the date in the Requester block at the bottom of the form.

  9. Prepare separate Forms 4338 for:

    1. ADP and non-ADP accounts

    2. IMF, BMF, EPMF and RMF ADP accounts

    3. Each period of a
      “SPEC”
      transcript

  10. Local procedures may allow designated clerical staff and/or agents to
    fill approved IDRS research requests.

4.71.2.4 
(06-25-2002)
Certified Transcript Requests

  1. Form 4338, Information or Certified Transcript Request, is used to request
    Certified Transcripts and information (non-certified) such as a copy of a
    Unit Ledger Card. A certified transcript will be requested only if formal
    certification is necessary to satisfy legal requirements. Requests for transcripts
    are responded to as follows:

    1. Form 4303 (Transcript) is normally issued in response to a request for
      a transcript of an ADP account. Only an original Form 4303 is issued. The
      Form 4303 is certified when certification is required. When time does not
      permit issuance of a certified Form 4303, the transcript information is typed
      on Form 4340 and certified.

    2. Form 4340 (Certificate of Assessments and Payments) is issued in response
      to a request for a transcript of a non-ADP account. Form 4340 is certified
      when required. See Exhibit 3 for Form 4340. If a person requesting a certified
      transcript of a non-ADP account has custody of the tax return, attach to his/her
      request a photocopy of the front page of the return.

4.71.2.5 
(06-25-2002)
Non-ADP Transcripts

  1. Non-ADP transcripts supply the posted record by handwritten (typed if
    certification is required) entries on Form 4340. On all requests for transcripts
    on Non-Master File accounts, specify:

    1. The form number of the return involved.

    2. The taxable period.

    3. All the Document Locator Number(s) (DLN) or account number(s) (if known).

  2. When preparing a Form 4338 request for a non-ADP taxable year of a corporation
    in a Joint Committee case, the requester will list all account numbers found
    on and with the return, including those for:

    1. Balance due or over-payment on the filing of the return from the upper
      right corner of the return.

    2. Prior deficiencies and the dates assessed from assessment labels affixed
      to the face of the return.

    3. Prior over-assessment and the dates scheduled from over-assessment labels
      affixed to the face of the return.

    4. Tentative carryback allowance from stamped notations on the face of the
      return or attached to Form 1139.

    5. Payments of estimated tax from Form 1120-ES and related documents attached
      inside the return and generally proceeded by
      “EC”
      or
      “El.”

  3. Types of non-ADP transcripts include:

    1. Handwritten Transcript supplies the complete history of the account(s)
      involved.

    2. Photocopy of Unit Ledger Card supplies a photocopy.

    3. All Outstanding Balances supplies all open balances (including
      ”
      53’d”
      accounts, etc.).

4.71.2.6 
(06-25-2002)
Payer Master File and Information Returns Master File

  1. The Payer Master File (PMF) and Information Returns Master File (IRMF)
    can be used to satisfy the package audit requirements of Policy Statement
    P-4-4. The on-line queries will assist agents in checking compliance with
    information returns filing requirements.

  2. The PMF was developed to increase compliance in the filing of the 1099
    information return series. The PMF is a master file listing of entities, business
    and individual, filing Form 1099. The file also contains information for each
    payer on penalties proposed and assessed. If it is determined that the taxpayer
    filed delinquent returns, and there is a need to ascertain penalties previously
    asserted, request a BMF or IMF transcript.

  3. The command code PMFOLS will provide a summary of the information contained
    on Form 1096 filed by the taxpayer. PMFOLS lists each type of 1099 filed,
    the number of each type of 1099 filed, and the total amount reflected each
    type of 1099.

  4. The command code PMFOLD will provide detail information the Forms 1099
    filed.

  5. The command code IRPTR provides details of various information reports
    issued to a recipient. Using the recipient’s SSN, 1099-R information
    can be accessed which includes payee name and address, payer name and address,
    distribution amount, and withholding. Information on W-2s and Schedule K-1s
    can also be accessed.

4.71.2.7 
(06-25-2002)
MFT Codes

  1. Master File Transaction (MFT) codes are assigned to each type of tax
    form that is filed on a master file. The following is a list of MFT codes
    that may be related to an employee plan. See Document 6209, Section 2.

    MFT Form Tax Form
    01 941 Employer’s Quarterly Payroll Tax Return
    02 1120 U.S. Corporate Income Tax Return
    05 1041 U.S. Income Tax Return for Estates & Trusts
    06 1065 U.S. Partnership Income Tax Return
    10 940 Employer’s Annual Federal Unemployment (FUTA)
    Tax Return
    16 945 Annual Return of Withheld Federal Income Tax
    30 1040 U.S. Individual Income Tax Return
    34 990-T Exempt Organization Business Income Tax Return
    67 990 Return of Organization Exempt form Income Tax
    74 5500 Annual Return/Report of Employee Benefit Plans
    76 5330 Return of Excise Taxes Related to Employee Benefit Plans
    88 1096 Annual Summary and Transmittal of U.S. Information Returns

4.71.2.8 
(06-25-2002)
IDRS Command Codes

  1. An IDRS command code consists of 5 letters. Some command codes require
    a sixth letter known as a definer code. The following list includes some of
    the more useful IDRS research command codes. See Document 6209, Sections 13
    and 14 for more information.

    Command Code Information Available
    AMDISA Using a
    “P”
    after the EIN provides
    a listing of all 5500 returns under examination.
    AMDISA Using an
    “N”
    after the EIN provides
    a listing of all 5330 returns under examination.
    BMFOLI List of business returns filed by the taxpayer, the
    years for which a transcript can be requested, and the years for which the
    return can be viewed through IDRS using BRTVU.
    BMFOLT Transcript of a BMF return such as an 1120, 1120S, or
    1065 for a specific tax period.
    BRTVU Line items on a BMF return such as an 1120, 1120S, or
    1065 for a specific tax period.
    EMFOLD Plan administrator information from Form 5500.
    EMFOLI List of plans maintained by the employer, the years
    for which a transcript can be requested, and the years for which the return
    can be viewed through IDRS using ERTVU.
    EMFOLL Information regarding the plan sponsor such as business
    code and telephone number. It also includes information regarding the plan’s
    determination letter, such as file folder number, plan effective date, application
    status date, and termination date.
    EMFOLT Transcript of the 5500 filing for a particular tax period.
    ERTVU Form 5500 line items for a particular plan and tax period.
    IMFOLI List of 1040 returns filed by the taxpayer, the years
    for which a transcript can be requested, and the years for which the 1040
    can be viewed through IDRS using RTVUE.
    IMFOLT Transcript of a 1040 for a particular tax period.
    INOLEP List of all plans maintained by the employer.
    INOLES Most current name, address, and filing requirements
    for the entity. It may also indicate the EINs of subsidiaries.
    IRPTR Information returns such as Form 1099-R, W-2, Schedule
    K-1 received by a taxpayer. Each form includes payer, amount, withholding,
    etc.
    MFTRA Hardcopy transcript of a specific tax period
    MFTRD Transcript display of a specific tax period. About two
    days after the MFTRD request, ACTRA will display the requested transcript
    information.
    NAMEE EIN for a business when the business name and address
    are known
    NAMES SSN for an individual when the taxpayer name and address
    are known
    PMFOLD Detail information of Form 1099-R filed by a payer
    PMFOLS Summary of payer filing of Form 1096 listing number
    of Forms 1099-R, etc filed by a taxpayer and total amount of the Forms 1099-R
    RTVUE Line items on a 1040 return for a specific tax period.

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