Section 32. Command Code MFTRA

(1) This transmits revised IRM 2.3.32, IDRS Terminal Responses, Command Code MFTRA.

(1) IRM 2.3.32.1, Program Scope and Objectives: This IRM has been revised to change all instances of Wage & Investment (W&I) to Taxpayer Services (TS).

IDRS Command Code MFTRA is used to request taxpayer information in the form of hardcopy and electronic transcripts. These transcripts are then made available on Control-D, both for District Office and Service Center Campus requests. They can be manually printed by the requester in the event that a hardcopy is required. MFTRD/ACTRA display functionality was removed in January 2003.

As of January 2012, CADE 2 is used along with cycle element data to indicate the day of week in the cycle when an activity took place such as the processing day for an extract, when a notice was generated, a status was updated, etc. Subsequent values:

00

N/A

08

Indicates weekly processing only; no daily posting.

01

Indicates IMF/CADE2 day 01 (Friday) posting.

02

Indicates IMF/CADE2 day 02 (Monday) posting.

03

Indicates IMF/CADE2 day 03 (Tuesday) posting.

04

Indicates IMF/CADE2 day 04 (Wednesday) posting.

05

Indicates IMF/CADE2 day 05 (Thursday) posting.

Purpose: This transmits revised IRM 2.3.32, IDRS Terminal Input, Command Code MFTRA.

Audience: Customer Service Representatives

Policy Owner: Chief Information Officer

Program Owner: Application Development

Primary Stakeholders: Taxpayer Services (TS), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE).

Program Goals: This IRM provides the fundamental knowledge and procedural guidance for employees who are designated to request IDRS Command Code MFTRA is used to request taxpayer information in the form of hardcopy transcripts on IDRS. By following the processes and procedures provided in this IRM, employees will be able to request transcripts in Real-time via IDRS in a manner that follows IRS policy and procedures while promoting the best interests of the Government

The Transcript Research System (TRS) is used by many functions throughout the Service to request various types of taxpayer information in the format specified by different command codes and command code options. It also provides the taxpayer with account information required under disclosure and privacy act legislation. IDRS Command Codes maintained by TRS include MFTRA and PATRA. This system is part of Integrated Data Retrieval System (IDRS) processing.

Command Code MFTRA was developed as the principal means to request taxpayer information in the form of hardcopy and electronic transcripts.

TRS Project Lead is responsible for:

Review and implementation of WRs that affect TRS.

Updating the contents of this IRM.

Requests are forwarded to the MF at the Enterprise Computing Center - Martinsburg (ECC-MTB).

Transcript requests are fulfilled mainly be the Microfilm Replacement System (MRS).

After the information is extracted from the MF it is passed to the Service Center Campuses where the Transcript Research System (TRS) processes the data and formats the transcripts.

Access to this program is governed by SACS.

Table of commonly used Terms and Acronyms is below:

Term or Acronym:

Meaning:

ACTC

Advance Child Tax Credit

ADP

Automated Data Processing

AIMS

Audit Information Management System

AMA

Accounts Maintenance Automation

AOTC

American Opportunity Tax Credit

ATTR

Annual Temporary Retention Register

BFS

Bureau of Fiscal Service

BMF

Business Master File

cc/CC

Command Code

CADE

Customer Account Data Engine

CAF

Centralized Authorization File

CEP

Coordinated Examination Program

CNC

Currently Not Collectable

COBRA

Consolidated Omnibus Budget Reconciliation Act

CSED

Collection Statute Expiration Date

DDEF

Dropped/Deleted Entity File

DLN

Document Locator Number

DMF

Debtor Master File

ECC-MTB

Enterprise Computing Center - Martinsburg

ECI

Effectively Connected Income

EFT

Electronic Funds Transfer

EIN

Employer Identification Number

EO

Exempt Organizations

EP

Employee Plans

EPMF

Employee Plan Master File

FDC

Fraud Detection Center

FEMA

Federal Emergency Management Agency

FICA

Federal Insurance Contributions Act

FTD

Federal Tax Deposit

FUTA

Federal Unemployment Tax Act

HSTG

Held Hostage

IDRS

Integrated Data Retrieval System

IG

Request Ignored

IMF

Individual Master File

IP PIN

Identity Protection Personal Identification Number

IRA/IRAF

Individual Retirement Account File

IRC

Internal Revenue Code

KCSC

Kansas City Service Center

KITA

Killed in Terrorist Action

LRA

Last Return Amount

LTEX

Lifetime Tax Exclusion

MEF

Modernized e-File

MF

Master File

MFT/MFT CD

Master File Transaction Code

MOP/UN

Military Operation or United Nations Peace Keeping Force

MRS

Microfilm Replacement System

NMF

Non-Master File

NAICS

North American Industry Classification System

NCC

National Computing Center

OBRA

Omnibus Budget Reconciliation Act

OIC

Offer in Compromise

OIO

Office of International Operations

PDC

Private Debt Collection

PDT

Potentially Dangerous Taxpayer

PTNL

Primary Taxpayer Name Line

RAF

Reporting Agent File

RC

Request Completed

SACS

Security and Communications System in charge of maintaining security protocols across CCs.

SC

Service Center

SFR

Substitute for Return

SSA

Social Security Administration

SSN

Social Security Number

TC

Transaction Code

TDA

Taxpayer Delinquent Account

TDI

Taxpayer Delinquent Investigation

TIF

Taxpayer Information File

TIN

Taxpayer Identification Number

TRS

Transcript Research System

TXPD

Tax Period

ULC

Universal Location Code

USVI

US Virgin Island

WIRS

Wage Information Retrieval System

XREF

Cross Reference

No related resources available for Command Code MFTRA.

Transcript requests are fulfilled by several systems. The Microfilm Replacement System (MRS) is an automated research system that replaces most of the microfilm research for tax data in the Service Center Campuses and Remote Offices. MRS replaces the Taxpayer Name Directories with the Key Index File. The IMF and BMF Accounts Registers and IMF Spouse SSN Directory are replaced by parts of the Transcript Research System (TRS) which provide for requesting, extracting and editing MF transcript data. Retention Registers are produced for entity and tax modules removed from the Master Files. Requests for modules on Retention will be submitted using the current procedures. For example, all IMF accounts that have gone to Retention will continue to be found by researching the IMF Retention Register Microfilm with the appropriate District Office and year. Similarly, almost all BMF accounts that have gone to Retention will be located on the BMF Retention Register Microfilm. Some of the BMF MFT's that have gone to Retention in cycle 197901 or earlier can be found by searching the Residual Master File Retention Register microfilm. The partnership Name Directory and the national EO and EP Alpha Registers are produced on microfilm. FTD microfilm and WIRS data cannot be requested by Command Code MFTRA.

MF Search by TIN — Account Found Requests are researched at the MF via the input TIN. In the event the primary SSN is unknown, a request should be input with the Spouse's SSN and a Spouse SSN Indicator. This will cause a search of the ECC-MTB Spouse SSN XREF File using the input SSN. If a primary SSN is found, an attempt will be made to extract data from the MF for that TIN. The Primary SSN will become the account TIN on the hardcopy transcript.

MF Search by TIN — Account Not Found — If data is not found on the MF for a TIN, a search will be made of the TIN Change File at ECC-MTB. If a new TIN is found the requestor will be notified and the request itself will be held at ECC-MTB until the next night when an attempt will be made to extract tax account data under the new TIN.

Command Code MFTRA requests will be run against the various files at ECC-MTB in the following order:

Spouse's SSN Cross Reference File — If request indicates this search is necessary, this file is searched. It contains Spouse SSN references to Primary SSN for the current IMF Name lines.

Active Entities or Tax Modules are searched.

Inactive Entities or Tax Modules are searched.

Lower Levels — Normally, all extracted data will be extracted and returned to the user overnight. However, in unusual circumstances, data for older tax years which reside on the IMF and BMF Level 3 files at ECC-MTB will be delayed another day.

TIN Change X-Ref File — If the requested module is not on the Master File at all, the request will be passed against this file. If a TIN is found on this file, the requestor is notified and the request is automatically input in the next night's extract under the New TIN (exception: the request is a Spouse SSN request). The TIN Change X-Ref File contains a record of all TIN changes made at the MF from January 1978 to the present. TIN changes, which took place prior to this date, must be researched on the old microfilm.

DROPPED/DELETED Entity File — The DDEF is searched to see if an account has also been aged off or deliberately deleted under the same TIN even if the TIN is not on the Active Master File.

ECC-MTB transcripts obtained from the IMF and BMF files at ECC-MTB via IDRS Command Codes MFTRA are usually returned to the user within 24 hours if input prior to the cutoff time (4:00 p.m. EST).

Requestor should NOT ask for the same data twice in the same day. Duplicate requests tie up system resources. Potential abuse can be traced via a batch program (TRS91). ECC-MTB can only process a total of 100 requests for the same TIN per night. All requests over 100 will not be processed.

All requests are sent through a data communications link between ECC-MTB and each Service Center Campus on a daily basis. If the request is input prior to a specified cutoff time in the afternoon most requested data will be extracted from the Master Files that night and returned to the user the following day.

NUMIDENT transcripts will be returned in approximately three days. Hardcopy transcripts will be manually distributed at Service Center Campuses and electronic transcripts made available on Control-D. Remote Office receives their requests via Control-D only. TIGTA transcript files are sent electronically by KCSC.

For those users who have limited access to an IDRS terminal, requests may also be entered via other information systems. These requests are processed through a batch program (TRS90) before going to MF. Other IDRS Command Codes may have the capability of generating a transcript request but are not part of the TRS.

Command Code TFTRA - Eliminated 01/2005.

Various Request Types should be input with Command Code MFTRA. The request type determines the kind of data desired by the requestor and the extent of the MF sequence search described above. If the request is valid, and no entity for the TIN is found on the IMF or BMF, there will be an attempt to extract the same data from the Invalid Segment using the same SSN, on the following day. A request for a specific type will result in the most extensive search. This search will continue through the sequence, including the lower levels until the requested data is located (provided the account is present on one of the files). Request Types C, B, +, -, A, D, Y, Z, # and T will not physically search the lower levels but will generally provide a list of modules available on the lower levels and a separate list of modules removed to the Retention Register. The following table describes the type of data returned for the various Request Types is as follows:

C

Complete — The complete entity module (including posted transactions) and all non-low-level tax modules followed by a list of all low-level modules. Do not use the "C" Request Type except in the rare instance where none of the other Request Types listed below are adequate. The overzealous use of "Completes" can jeopardize the 24-hours turnaround standard for all users.

M

MFT (BMF and IMF) — The entity module (except posted entity transactions), and all non-low-level modules for input MFT.

E

Entity — The complete entity module (includes posted transactions)

T

Transaction Code — The entity module (except posted entity transactions) and all non-low-level modules containing requested transaction code.

A

Transaction Amount — The entity module (except posted entity transactions) and all non-low-level tax modules which have a posted transaction with a money (debit/credit) amount matching the input Transaction Amount. If the transaction amount desired is a credit, input a minus (-) after the amount.

D

Transaction Date — The entity module (except posted entity transactions), and all non-low-level tax modules with a posted transaction carrying the same Transaction Date as the input Transaction Date.

B

Open Balance — The entity module (except posted entity transactions) and all non-low-level tax modules that meet offset criteria. If no modules meet offset criteria, only Entity information will be supplied.

Debit Balance — The entity module (except posted entity transactions), and all non-low-level tax modules which meet offset criteria. If no modules meet offset criteria, only Entity information will be supplied.

–

Credit Balance — The entity module (except posted entity transactions), and all non-low-level tax modules with a credit module balance.

P

Plan Names and Plan Data — Eliminated 01/2004. Use EMFOL.

Y

All BMF Tax Modules for One year — The entity module (except entity posted transactions) and all of the non-low level BMF Tax Modules for the requested one year period.

X

BMF or IMF hardcopy literal transcripts are designed primarily for taxpayer and/or taxpayer representative use. Request Type "X" is unlike most Request Types, since it will search for and extract data for a Tax Module which has been inactivated to the Lower Level File.

L

Lower Level MFT (BMF and IMF) — The entity module (except posted entity transactions) and all lower-level modules for the MFT input (hardcopy only). The Lower Level Files contain dormant modules which are not yet old enough to go to Retention.

Z

Request for a Specific Tax Module from the Annual Temporary Retention Register Backup File — The entity module (except posted entity transactions) from the Active Master File and the Specific Tax Module that has just gone to Retention in cycle 01 (hardcopy only), from the Annual Temporary Retention Register Backup File. Only the current year is held on the ATRR Backup File. It is updated weekly on Fridays.

G

Debtor Master File Transcript — Eliminated 01/2005.

W

Wage Information Retrieval System - Eliminated 07/2008.