Internal Revenue Manual Part 2. Information Technology

Official source: Internal Revenue Manual (https://www.irs.gov/irm/part2/irm_02-002-007), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(1) This transmits revised IRM 2.2.7, Partnership Control System, PCS Command Code TSCLS.

(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.

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 TSCLS.

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.

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.

PCS control is a policy that was established in response to the partnership provisions of the Tax Equity and Fiscal Responsibility Act (TEFRA) of 1982. It has been expanded to cover other pass-through entities that fall outside of TEFRA.

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 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.

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.

List of terms and definitions used throughout this IRM section.

PICF

Partnership Information Control File

GENDATA

The Gendata Data Store is an output file from the UNISYS Real Time process

TIN

Taxpayer Identification Number

FS

File Source Code

MFT Code

Masterfile Tax Code

AIMS

Audit Information Management System

IRM 4.29, Partnership Control System (PCS)

IRM 4.31, Pass-Through Entity Handbook

Form 5344, Examination Closing Record

IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance

This process accesses a Partner record and all of it’s linkage records. If all the linkages have been set to a closed status through TSCHG, then the Partner record is marked as closed. See Exhibit 2.2.4–1 and Exhibit 2.2.7-1..

A TSCLS-REC is written to the GENDATA tape for the Partner Record that is successfully marked as closed for later batch processing.

When an error is detected, one of the following messages will be displayed on line 13 of the output screen. Where appropriate, the operator should correct the input screen element and re-enter the request. If the input is successfully processed, the message "REQUEST COMPLETED" will be displayed on line 13.

TSCLSE allows a user to remove a new linkage, entered in error using TSLOD, by setting the PICF-CD value to zero on AIMS. The user is required to (1) input a TSDEL to remove the linkage; (2) input a TSCLSE; (3) input an AM424D. All of these steps must be completed the same day as the TSLOD was input, and before EOD processing.

Message

Condition

CC-DEFINER INVALID WITH TSCLS

CC-Definer is not blank, T, S, or E.

I/O ERROR (AIMF, FETCH, XXXXXX)

Computer error, try again.

I/O ERROR (AIMF, OPENH, XXXXXX)

Computer error, try again.

I/O ERROR (AIMF, FIND PN, XXXXXX)

Computer error, try again.

I/O ERROR (AIMF, REPLACE PN, XXXXXX)

Computer error, try again.

I/O ERROR INVALID TRANSACTION

An error has occurred while attempting to write the AUDITL Record.

I/O ERROR (PICF, FETCH LN, XXXXXX)

Computer error, try again.

I/O ERROR (PICF, FETCH PN, XXXXXX)

Computer error, try again.

I/O ERROR (PICF, IMPART, XXXXXX)

Computer error, try again.

I/O ERROR (PICF, OPEN PN, XXXXXX)

Computer error, try again.

I/O ERROR (PICF, OPEN PN-1, XXXXXX)

Computer error, try again.

I/O ERROR (PICF, FIND PN, XXXXXX)

Computer error, try again.

I/O ERROR (PICF, REPLACE PN, XXXXXX)

Computer error, try again.

INVALID F/S

TIN File Source Code is incorrect. Correct and re-enter.

INVALID MFT

Not numeric, or not valid for PICF.

INVALID TAX PERIOD

Not YYYYMM format.

INVALID TIN, F/S

TIN does not have a valid configuration.

MFT/TAX PERIOD INCONSISTENT

Self explanatory.

NO OPEN-AIMS-REC FOR PARTNER

Tried to access the OPEN-AIMS-REC to set the PICF-CD and there is no OPEN-AIMS-REC for this partner.

NO PARTNERSHIP LINKAGE FOUND

Contact PCS Coordinator

OPEN LINKAGE FOUND PS TIN XXXXXXXXXXXX MFT XX TAX-PRD XXXXXX

Partnership linkage has not been closed via TSCHG. Contact PCS Coordinator.

PARTNER RECORD NOT ON PICF

Indicates the input Partner TIN/FS/MFT/Tax Period is not on the PICF.

PICF-CD CHANGED TO ZERO ON AIMS. YOU MUST INPUT AM424D

The user must follow-up with AIMS command code AM424D.

PN LINKED TO MORE THAN ONE PS

The PN cannot be linked to more than one PS when using TSCLSE

PN TIN CHANGED TO nnnnnnnnnnnn

PICF account is Changed-TIN case. Displays new edited TIN. Re-input using new TIN.

REQUEST COMPLETED. ONLY PARTNER DATA REQUIRED.

TSCLS no longer requires Partnership data.

SXPASS UNAVAILABLE

Tried to access B-AIMS and is currently unavailable.

SXPASS ERROR XXXXX

Tried to access B-AIMS and received this error.

TERMINAL PBC/INVESTOR PBC INCONSISTENT

Tried to close a PN-REC that is not in your area or if input is at a service center terminal, the Area Office is outside the service center.

TIN/MFT INCONSISTENT

Self explanatory

TSCLSE INPUT ONLY ALLOWED AT BSC OR OSC

Self explanatory

TSCLSE MUST BE ENTERED ON SAME DAY AS TSLOD

Self explanatory

TSCLSE ONLY ALLOWED WITH F1 RECORDS

Self explanatory

TSCLS 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 "TSCLS"

2

1

6

CC-DEFINER

3

1

7–18

Edited Investor TIN

4

1

19–20

Investor MFT

5

1

21–26

Investor Tax Period (YYYYMM)

6

13,14

1–80

System Message Lines

TSCLS Input Screen Example

Please click here for the text description of the image.

Record Element Description

Element

Line

Position

Description

1

1

1–5

CC "TSCLS"

2

1

7–18

Investor TIN "987–65–4321"

3

1

19–20

Investor MFT "30"

4

1

21–26

Investor Tax Period "199512"

TSCLS Output Screen — Example 1.

Please click here for the text description of the image.

Any time data is present on any line other than line 1, the message REQUEST COMPLETED. ONLY PARTNER DATA REQUIRE will appear, if the transaction was completed successfully. As TSCLS no longer sets the PN-CLSD-PTRSHP-IND, the Partnership information is no longer mandatory.

TSCLS Output Screen — Example 2.

Please click here for the text description of the image.

A linkage record has been found that has not been closed. The Partnership TIN (07–1234567), MFT (06) and TAX-PRD (198512) are displayed on line 14 to help resolve this error (there may be others, this is just the first one found).

All linkage records must be closed via TSCHG before TSCLS can set the PN-SUM-CLOSED-IND of the Partner record.

TSCLSE Output Screen — Example 3.

Please click here for the text description of the image.

Although the transaction was successful, the warning message "PICF-CD CHANGED TO ZERO ON AIMS. YOU MUST INPUT AM424D" is displayed on line 13 reminding the user to follow-up with an AM424D input on AIMS.

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