Federal housing law
Internal Revenue Manual Part 2. Information Technology
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: Internal Revenue Manual (https://www.irs.gov/irm/part2/irm_02-002-004), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Part 2. Information Technology¶
Chapter 2. Partnership Control System¶
Section 4. PCS Command Code TSINQ¶
2.2.4 PCS Command Code TSINQ¶
Manual Transmittal¶
Purpose¶
(1) This transmits revised IRM 2.2.4, Partnership Control System, PCS Command Code TSINQ.
Material Changes¶
(1) Program Scope and Objectives revised to add more detail.
(2) Background, Authority, Responsibilities, Program Management and Review, and Program Controls added.
(3) Related Resources updated to add reference to IRM 10.8.1.
Effect on Other Documents¶
Audience¶
Effective Date¶
Program Scope and Objectives¶
The Partnership Control System (PCS) is used to create, monitor and update information related to Partnership and Investor examinations.
Purpose: This IRM provides instructions on how to use IDRS command code TSINQ.
Audience: Campus Revenue Agents (RAs), Tax Compliance Officers (TCOs), Tax Examiners (TEs) and Clerks working pass-through entities and/or their investors linked on the PCS.
Policy Owner: Chief Information Officer
Program Owner: Information Technology/Application Development
Primary Stakeholders: SB/SE, Large Business and Industry (LBI), and Appeals
Program Goals: PCS is a database used to create an electronic linkage between pass-through entities and their underlying partners. Linking in some instances is mandatory. Linkage allows for the proper control of statutes and ensures all relevant partners are processed.
Background¶
PCS was created to monitor and control pass-through entity investors. Pass-through entities can have many partners and many levels of tiering. Tiering occurs when an investor in a pass-through entity is also a pass-through entity. This complexity can make it difficult to keep track of statutes and monitor all the investors.
Responsibilities¶
The Director, SB/SE, Headquarters, Examination Field and Campus Policy is responsible for:
Coordinating and Implementing PCS enhancements; and
Coordinating resolutions for PCS Systemic problems
The SB/SE Program Manager, Examination Field and Campus Policy, Campus Exam & Field Support is responsible for:
Ensuring that PCS procedural changes and computer program changes are implemented and coordinated with area office and campus examination personnel; and
Monitoring and evaluating area office and campus examination PCS quality control procedures
The campus PCS Coordinator is responsible for:
Identifying and resolving technical problems; and
Identifying and coordinating the resolution of PCS systemic problems
Program Management and Review¶
Program Reports: PCS generates a variety of reports used to monitor the inventory and related statutes. The data source for the reports is the Partnership Information Control File located in Martinsburg, WV.
Program Effectiveness: PCS is used to help identify the effectiveness of the Campus Pass-Through Function program. PCS shows the number of investors linked within a pass-through structure. Failing to link partner returns timely can result in barred statutes or the need to follow burdensome procedures such as manual assessments or untimely notice procedures.
Program Controls¶
IRS will implement access control measures that will provide protection from unauthorized alteration, loss, unavailability, or disclosure of information.
SACS controls all the IDRS user accesses and permissions.
Terms/Definitions/Acronyms¶
List of terms and definitions used throughout this IRM section.
PICF
Partnership Information Control File
TIN
Taxpayer Identification Number
FS
File Source Code
MFT Code
Masterfile Tax Code
NBAP
Notice of Beginning of Administrative Proceedings
FPAA
Final Partnership Administrative Adjustment
60DY
TEFRA Partnership 60 Day Letter
APL1
Letter 3394 - Transmittal Letter for Form 870-L(AD) and Form 870-LT(AD) for nondocketed TEFRA partnership cases
APL2
Letter 3395 - Transmittal Letter for Form 870-P(AD) and Form 870-PT(AD) for nondocketed TEFRA partnership cases
DOCK
Letter 2606 - Transmittal Letter for Form 870-P(AD) and Form 870-PT(AD) for docketed TEFRA partnership cases, or Letter 2607 - Transmittal Letter for Form 870-L(AD) and Form 870-LT(AD) for docketed TEFRA partnership cases
F872
Consent to Extend the Time to Assess Tax
NTBP
Non-TEFRA Notice of Beginning of Administrative Proceedings
3904
Letter 3904 - TEFRA Administrative Adjustment Request (AAR) 60 Day Objection Letter
886Z
Form 886Z - TEFRA Partners’ Shares of Income
DBA
Doing Business As
TMP
Tax Matters Partner
BOD
Business Operating Division
ERCS
Examination Returns Control System
AAC
AIMS Assignee Code
PICF Inquiry (Command Code TSINQ)¶
This process accesses the various PICF records to extract the elements of data required to complete the inquiry output screen displays.
There must be a Partnership or Partner record on the PICF for the Line 1 entry, (TIN, FS, MFT, and Tax Period) in order for any inquiry to be processed.
When errors are detected one of the following error messages will be displayed. Where appropriate, the operator should correct the input screen element and re-enter. If all items are successfully processed, the message "REQUEST COMPLETED" is displayed on line 24.
Message
Condition
CC-DEFINER NOT VALID WITH TSINQ
CC-definer is not blank, I,P, or T.
I/O ERROR (PICF, FIND, XXXX)
Computer error, try again.
INVALID INVESTOR MFT
Not numeric, or not valid for PICF.
INVALID INVESTOR TAX PERIOD
Not YYYYMM format.
INVALID INVESTOR TIN
TIN does not have a valid configuration.
INVALID INVESTOR TIN, F/S
TIN does not have a valid configuration and/or File Source Indicator.
INVALID KEY CASE MFT
Not numeric, or not valid for PICF.
INVALID KEY CASE TAX PERIOD
Not YYYYMM format.
INVALID KEY CASE TIN
TIN does not have a valid configuration.
INVALID KEY CASE TIN, F/S
TIN does not have a valid configuration and/or File Source Indicator.
INVESTOR FS/MFT INCONSISTENT
Investor File Source is not consistent with the MFT.
INVESTOR MFT/TAX PERIOD INCONSISTENT
MFT and Tax Period are not consistent.
INVESTOR RECORD NOT ON PICF
Self explanatory.
INVESTOR TIN/MFT INCONSISTENT
Self explanatory.
KEY CASE FS/MFT INCONSISTENT
Key Case File Source is not consistent with the MFT.
KEY CASE MFT/TAX PERIOD INCONSISTENT
MFT and Tax Period are not consistent.
KEY CASE NOT LINKED TO INVESTOR
Indicates the input Partnership TIN/FS/MFT/Tax-Period is not linked to the input Partner indicated on line 1.
KEY CASE RECORD NOT ON PICF
Self explanatory.
KEY CASE TIN/MFT INCONSISTENT
Self explanatory.
MFT 47 INVALID ON KEY CASE
MFT 47 is not valid for PICF.
PN TIN CHANGED TO nnnnnnnnnnnn
PICF account is Changed-TIN case. Displays new edited TIN. Re-input using new TIN.
PS TIN CHANGED TO nnnnnnnnnnnn
PICF account is Changed-TIN case. Displays new edited TIN. Re-input using new TIN.
Command Code TSINQ with Command Code Definer "P" Input¶
TSINQP Input Screen Format.
Please click here for the text description of the image.
Record Element Description
Element
Line
Position
Description
1
1
1–5
CC "TSINQ"
2
1
6
CC-Definer-"P"
3
1
7–18
Edited TIN/FS-Partnership (Item 2)
4
1
20–21
MFT-Format NN (Item 3)
5
1
23–28
TAX-PRD-Format YYYYMM (Item 4)
Note:¶
Item Numbers in parenthesis refer to those on Form 8337.
TSINQP INPUT Screen Example.
Please click here for the text description of the image.
Command Code TSINQ with Command Code Definer "P" Output¶
TSINQP Output Screen Format.
Please click here for the text description of the image.
Record Element Description
Element
Line
Position
Description
1/2
1
1–6
CC TSINQ with CC Definer "P"
3
1
7–18
Partnership TIN/FS
4
1
20–21
Partnership MFT
5
1
23–28
Partnership Tax Period
6
1
71–80
Date of request (MM-DD-YYYY)
7
2
11–14
Partnership Name Control
8
2
25–36
Partnership AAC
9
5
35-37
Partnership CTF-CD
10
3
11–12
Partnership AIMS-STATUS-CD
11
3
14–37
Status Code Title (generated)
12
4
11–20
AIMS-STATUS-DT (MM-DD-YYYY)
13
4
35–37
Appeals Office Code
14
5
17–20
Database source ("PICF" )
15
7
13–22
Statute of Limitations Date (MM-DD-YYYY)
16
7
37
PICF Code
17
10
14–17
Special Project Code
18
10
35–37
AIMS Activity Code
19
11
11–12
Source Code
20
12
4–38
Source Code Title (generated)
21
14
14–15
Disposal Code
22
14
30–39
Disposal Date (MM-DD-YYYY)
23
16
4–38
AIMS Name 1st Line
24
17
4–38
AIMS Name 2nd Line
25
18
4–38
AIMS Street Address
26
19
4–38
AIMS City, State, & Zip Code
27
3
50–52
Partnership TEFRA-CD (Yes or No)
28
3
71–80
Partnership record creation date (MM-DD-YYYY)
29
4
49
Tier indicator (if Partnership is also a Partner) # or blank
30
4
71–80
424–DROP-DT (MM-DD-YYYY)
31
5
50–54
Number of Linkages
32
5
71–80
PURGE-DT (MM-DD-YYYY)
33
6
56–59
Type of notice generated for all investors (NBAP, FPAA, 60DY, APL1, APL2, DOCK, F872, NTBP, NNNI, 3904, 886Z)
34
6
71–80
60–DAY-DT (MM-DD-YYYY)
35
7
57
Partnership Penalty Indicator ("P" , "A" , "X" or blank)
36
7
71–80
120 Day Drop Date (MM-DD-YYYY)
37
Reserved
38
9
54–62
Docket Number
39
10
56–61
Promoter Number
40
11
52–54
Reserved
41
20-21
41–80
Partnership User Special Message
42
14
46–80
Partnership DBA Name
43
16
46–80
TMP Name 1st Line
44
17
46–80
TMP Name 2nd Line
45
18
46–80
TMP Street Address
46
19
46–80
TMP City, State, & Zip Code
47
Reserved
48
6
13–20
Statute of Limitations Code (NNNNNNNN)
49
6
28–29
Masterfile BOD Code
50
6
37–39
Masterfile BOD Client Code
51
7
24
Partnership Statute Extension Indicator ( "R" or blank)
52
2
54-57
Partnership ERCS Tracking Code (NNNN)
53
21
15-29
Partnership Assessment Amount
54
22
15-29
Partnership Adjustment Amount
TSINQP Output Screen Example
Please click here for the text description of the image.
Command Code TSINQ with Command Code Definer "I" Input¶
TSINQI Input Screen Format
Please click here for the text description of the image.
Record Element Description
Element
Line
Position
Description
1
1
1–5
CC "TSINQ"
2
1
6
CC-Definer-"I"
3
1
7–18
Edited Investor TIN/FS
4
1
20–21
Investor MFT
5
1
23–28
Investor TAX-PRD (YYYYMM)
6
1
30–41
Edited Partnership TIN/FS
7
1
43–44
Partnership MFT
8
1
46–51
Partnership Tax Period (YYYYMM)
TSINQI Input Screen Example
Please click here for the text description of the image.
Command Code TSINQ with Command Code Definer "I" Output¶
TSINQI Output Screen Format
Please click here for the text description of the image.
Record Element Description
Element
Line
Position
Description
1
1
1–6
CC "TSINQI"
3
1
7–18
Partner TIN/File Source Code
4
1
20–21
Partner MFT
5
1
23–28
Partner Tax Period
6
1
30–41
Partnership TIN/File Source Code
7
1
43–44
Partnership MFT
8
1
46–51
Partnership Tax Period
9
1
71–80
Date of Request (MM-DD-YYYY)
10
2
11–14
Partner Name Control
11
2
25–36
Partner AIMS Assignee Code
12
5
35-37
PN-CTF-CD
13
3
12–13
Partner AIMS-STATUS-CD
14
3
15–38
Status Code Title (generated)
15
4
11–20
AIMS-STATUS-DT (MM-DD-YYYY)
16
4
35–37
Appeals Office Code
17
5
17–20
Database Source ("PICF" )
18
7
13–22
Statute of Limitations Date (MM-DD-YYYY)
19
7
37
PICF Code
20
8
14–17
Special Project Code
21
8
35–37
AIMS Activity Code
22
9
11–12
Source Code
23
19
21
PN Closing Code
24
9
35–37
Reserved
25
10
4–38
Source Code Title (generated)
26
12
4–38
AIMS Name 1st Line
27
13
4–38
AIMS Name 2nd Line
28
14
4–38
AIMS Street Address
29
15
4–38
AIMS City, State, & Zip Code
30
17
13–20
PN Bankruptcy Literal ("BANKRUPT" or blank)
31
17
32–41
PN Bankruptcy Date (MM-DD-YYYY)
32
18
14–19
PN K1 Loss Percentage
33
19
11–20
PN 1–YEAR-ASSESSMENT-DATE (MM-DD-YYYY)
34
18
32
Partner Penalty Indicator ("P" or Blank)
35
19
32–41
1-Year-Assessment-Date-Estbd (MM-DD-YYYY)
36
20
15
Report-Package-Indicator
37
20
32–41
RPI-Received-Date (MM-DD-YYYY)
38
21
15–16
Disposal Code
39
21
32–41
Disposal Date (MM-DD-YYYY)
40
22
15–19
TEFRA Time (nnn.n)
41
22
32–41
TEFRA Asmt Report Extract Date (MM-DD-YYYY)
42
23
16–30
TEFRA Assessment Amount
43
3
50–52
Partner TEFRA-CD (T or blank)
44
3
71–80
K1 Add Date (MM-DD-YYYY)
45
4
49
Tier Indicator (#, P, S, or X)
46
4
71–80
PN 424–DROP-DT (MM-DD-YYYY)
47
5
50–54
Number of Linkages
48
5
71–80
PN PURGE-DT (MM-DD-YYYY)
49
6
55
SUM-CLOSED-IND
50
6
71–80
Partner Record Creation Date (MM-DD-YYYY)
51
7
55
PS Linkages Closed Ind
52
7
71–80
Linkage Record Creation Date (MM-DD-YYYY)
53
8-9
41–80
Partner User Special Message
54
10
46–80
PN K1 Name Line
55
11
46–80
PN K1 Additional Address
56
12
46–80
PN K1 Street Address
57
13
46–80
PN K1 City, State, & Zip Code
58
15
46–80
Partnership AIMS Name 1
59
16
46–80
Partnership AIMS Name 2
60
17
46–80
Partnership AIMS Address
61
18
46–80
Partnership AIMS City, State, & Zip
62
19
52–54
Partnership TEFRA-CD
63
19
77–80
Type of notice generated for all investors (NBAP, FPAA, 60DY, APL1, APL2, DOCK, F872, NTBP, NNNI, 3904, 886Z)
64
20
51
Tier Indicator (# or blank)
65
20
71–80
60–DAY-DT (MM-DD-YYYY)
66
21
54–56
Reserved
67
21
71–80
Settlement Date (MM-DD-YYYY)
68
22
58–63
Promoter Number
69
23
53–64
Partnership AAC
70
6
13–20
Statute of Limitations Code (NNNNNNNN)
71
6
28–29
Partner Masterfile BOD Code (LM, SB, WI, or TE)
72
6
37–39
Partner Masterfile BOD Client Code
73
7
24
Restricted Statute Extension Indicator ("R" or blank)
74
2
59-62
Partner ERCS Tracking Code (NNNN)
75
22
77-80
Partnership ERCS Tracking Code (NNNN)
TSINQI Output Screen Example
Please click here for the text description of the image.
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