Internal Revenue Manual Part 2. Information Technology

Official source: Internal Revenue Manual (https://www.irs.gov/irm/part2/irm_02-008-009), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

(1) This transmits revised IRM 2.8.9, Audit Information Management System (AIMS), AIMS Command Code AMRET.

(1) IRM 2.8.9 Replaced Wage and Investment (WI, W&I) with Taxpayer Services (TS) throughout the IRM.

AMRET is a single screen input command code. It is used to request Form 5546, Exam Return Charge-Out document, for EO, EXAM and EP cases open on the TIF. An indicator is present to request the return with the charge-out document. Generally, AMRET is used if the original charge-out document is lost, or when the original chargeout document did not request the return.

Purpose: This transmits revised IRM 2.8.9, Audit Information Management System (AIMS), AIMS Command Code AMRET.

Audience: The audience for this IRM section are users of the Audit Information Management System (AIMS).

Policy Owner: Information Technology, Chief Information Officer.

Program Owner: Information Technology, Applications Development, Compliance, Business Compliance Management System Branch AIMS Related Section.

Primary Stakeholders: IDRS users from Appeals, LB&I, SB/SE, TE/GE and TS

Program Goals: To provide explicit instructions for the use of command code AMRET in entering and requesting data.

As a result of a study, it was concluded that Examination had a need for a new information management system. The study group recommended a terminal assisted Audit Information Management System (AIMS). A stand alone direct access terminal system was considered along with the enhancement of IDRS. Enhancement of IDRS was determined to be clearly the best choice for the Service.

This new system satisfied Examination Division's current needs for accurate and timely inventory controls, better control of assessments and up-to-date management reports. The system traces examination results through final determination of tax liability including Appeals and Tax Court.

After the successful implementation of AIMS for the Examination Division, control of returns in Appeals was added to AIMS. As of January 1, 1977 control of Exempt Organization returns was added and on October 1, 1977 control of Employee Plan returns was added.

During the summer of 1973, the Deputy Commissioner established a Task Force to identify ADP requirements of Compliance functions, and to make appropriate recommendations to satisfy their needs

Headquarters AIMS Related Section is responsible for maintaining procedures related to AIMS programming.

Command Code AMRET is managed by Work Requests which are submitted for changes and also by tickets which are submitted by users for corrections.

IRS implements access control measures that provide protection from unauthorized alteration, loss, unavailability, or disclosure of information.

SACS controls all the IDRS user accesses and permissions.

The following table defines acronyms frequently used throughout this IRM section:

Acronym

Definition

PBC

Primary Business Code

SBC

Secondary Business Code

EGC

Employee Group Code

TIN

Taxpayer Identification Number

DLN

Document Locator Number

Work Request Management System (WRMS)

Unified Work Request (UWR) Process

Functional Specification Package (FSP) 1.05.25.01, Command Code AMRET

This command code is used only for requesting a Return Charge-Out, Form 5546, for a case already established on AIMS. The input of CC AMRET will produce, during the nightly processing to the Service Center, a Form 5546 which will be used for retrieving a return from files. The input document for CC AMRET is Form 5348, Examination Update or Form 5595, TE/GE Update. Use this CC when item 7, Follow Up Request is checked.

This Command Code is used to zero-out the "AMRET Update Counter" that is displayed with each Request-Completed message. It performs no other function.

The following error messages apply to CC AMRET:

ACT-CD - 305 SPECIAL-PROJECT-CD MUST BE 0999 & SOURCE CD MUST BE 23

Self-explanatory. For EGC 79XX only.

ACTIVITY CODE/MFT INCONSISTENT

Self-explanatory

ACTIVITY CODE XXX IS NON-TAXABLE - CLAIM AMOUNT INVALID

Self-explanatory

AGING-RSN-CD 50 — EGC MUST BE 2XXX

Self-explanatory

AGING REASON 50 & 51 ONLY VALID WITH PBC 212

Self-explanatory

AIMS STATUS CODE IS 90—CANNOT USE AMRET

Self explanatory

AMRET NOT ALLOWED WITHIN 60 DAYS OF CREATION DATE

The opening creation date is less than 60 days from the current date and the Return Requisition Ind = 0 (Return Requested).

CLAIM AMOUNT PRESENT, SOURCE CODE MUST BE 30 FOR EGC 76XX

Self-explanatory

COMMAND CODE INVALID

Self-explanatory

DLN = ELECTRONIC RETURN, CANNOT USE AMRET - INPUT CC TRPRT

Self explanatory

DLN = ELF, CANNOT USE AMRET

Self explanatory

DLN = MEF, CANNOT USE CC AMRET

Self explanatory

DLN = SCR, CANNOT USE CC AMRET

Self explanatory

EGC 1000-1099, 2000-2099, 1850-1999, AND 2850-2999 REQUIRE AN SBC OF 877XX

Self-explanatory

EGC 5XXX — MUST USE SERVICE CENTER TERMINAL

Self-explanatory

EGC 56XX IS ONLY VALID WITH PBC 194

Self-explanatory

EGC/ACTIVITY CODES INCONSISTENT

Self-explanatory

EGC/SOURCE CODES INCONSISTENT

Self-explanatory

EMPLOYEE GRP CD/PRIMARY BUSINESS CODE INCONSISTENT

** Self explanatory

FIRST 2 DIGITS OF THE TAX PERIOD MUST BE 19 OR 20

The century digits of the Tax Period must be in the first two characters of the Tax Period and must be either 19 or 20.

IF TIN CORRECT, CD/NC IS XXXX

Input matches on TIN, File Source, MFT, and Tax Period, but Check Digit/Name Control field does not match TIF Name Control/Check Digit

INCONSISTENT PBC WITH EMPLOYEE-TYPE

For TS, SB and LB&I: PBC 1XX and 2XX must equal 1XXX or 2XXX. PBC 3XX must equal 1XXX.

INCONSISTENT PBC/SBC

The PBC is not consistent with the first 3 digits of the SBC.

INCONSISTENT PBC WITH SECONDARY-BUSINESS-CD

The PBC is not consistent with the entire 5 digits of the SBC.

INVALID AIMS-BOD-CD

AIMS BOD Code must be 1, 2, 3 or 4.

INVALID COMMAND CODE DEFINER

Command Code Modifier, character 6 line 1, not Z or blank.

INVALID DLN

DLN is not numeric or does not meet standard validity checks

INVALID EGC FOR CORRESPONDENCE LETTER

EGC must be 5XXX

INVALID EMPLOYEE GROUP CODE

EGC must be 1000–2999, 5000–5999, 7200–7299, 7600–7699, 7700-7799, 7900–7999

INVALID EMPLOYEE-TYPE

First character of the EMPLOYEE-GROUP-CD must be 1, 2 or 5

INVALID INDUSTRY-AREA-CD RANGE

For TS, SB and LB&I: Last 2 digits of the PRIMARY-BUSINESS-CD must be 01-07, 12-14, 20, 21, 23-25, 27, 30, 90-99

INVALID NAME CONTROL/CHECK DIGIT

Name Control/Check Digit does not meet standard validity checks

INVALID PLAN NUMBER

Self-explanatory

INVALID PLAN-RPT-NUM

Must be 3 digit numeric

INVALID PRIMARY-BUSINESS-CD

Valid codes 101-107, 190-194, 201-207, 212–214, 295-299, 320, 321, 323-325, 327 and 330.

INVALID SBC

First 3 digits of the SBC must be 000–900

INVALID TAX PERIOD

Tax Period not numeric or not valid for MFT input

INVALID TERRITORY-CD RANGE

4th and 5th position of the SECONDARY-BUSINESS-CD must be 00–60

INVALID TIN

TIN does not have a valid File Source or configuration of TIN & F/S not valid for AMRET

I/O ERROR (PSCR, READ XXXX)

Computer error try again, (xxxx = status of error)

I/O ERROR (PSCR, WRITE XXXX)

Computer error—try again (xxxx = status of error)

I/O ERROR (XTIF, FIND XXXX)

Computer Error try again (xxxx = status of error)

I/O ERROR ON AUDIT TRAIL RECORD

Alert IDRS control

LIN LINK PRESENT ON AMDISA – AMRET NOT ALLOWED/USE CC ESTAB IF PAPER RTN NEEDED

Self explanatory

MFT 46/76/84/85/86 — PLAN-RPT-NUM MUST BE INPUT

Self explanatory

MFT 96 NOT VALID FOR EGC 76XX

Self-explanatory

MFT INVALID

MFT field is blank or does not meet standard validity checks

MFT/TIN INCONSISTENT

Format of TIN is not valid for MFT input

MUST USE 77XX EGC FOR SOURCE-CD 93 & 96

Self-explanatory

NAME CTRL MUST BE USED WITH INVALID TIN

Name Control entered with an invalid TIN.

NMF 99 - CANNOT USE AMRET

Self Explanatory

NMF 74 - CANNOT USE AMRET

Self Explanatory

PBC XXX - AGING REASON 99 (TAX EXAMINERS) NOT VALID

Self Explanatory

PBC 2XX,330 - EGC 1998 & 2998 NOT VALID - MUST UPDATE TO ANOTHER EGC

Self Explanatory

PBC 398 IS ONLY VALID WITH EGC 54XX/58XX

Self-explanatory

PBC INCONSISTENT WITH STATUS CODE

Must update the PBC before you can update to the status code input.

PLAN-RPT-NUM NOT VALID FOR NMF CASES

Self explanatory

PLAN-RPT-NUM ONLY VALID WITH MFT 46/76/84/85/86

Self explanatory

RECORD NOT ON FILE

No record on the TIF for the TIN, MFT, and TAX PERIOD

RETURN REQUEST INDICATOR NOT 1 OR BLANK

Self Explanatory

SBC 877XX ONLY VALID WITH EGC 1000-1099, 2000-2099, 1850-1999, & 2850-2999

Self explanatory

SFR DLN – CANNOT REQUEST A COPY OF A COMPUTER GENERATED TC150

Self explanatory

SFR DLN – CANNOT REQUEST A COPY

Self explanatory

SOURCE CODE 31, CLAIM AMOUNT PRESENT

Self-explanatory

SOURCE CODE 30, POS CLAIM AMT NEEDED

Self-explanatory

SPECIAL PROJECT CODE 0153 NOT VALID

Self explanatory

STATUS-CDS 12-19 ARE NOT VALID WITH SOURCE-CD 45

Self explanatory

STATUS CODE/EGC INCONSISTENT

Self explanatory

TAX PERIOD/MFT INCONSISTENT

MFT not valid for to period input

TE/GE FLOW-THROUGH ACTIVITY CODE/MFT INCONSISTENT

Self-explanatory

TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS DATA BASE SERVICE CENTER CD

Self-explanatory

TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS BASE SC-CD/PROCESSING CAMPUS CD

Self explanatory

TIF OPENING-DLN PRESENT - SCREEN DLN NOT ALLOWED

Self explanatory

TIF OPENING-DLN NOT PRESENT - SCREEN DLN REQUIRED

Self explanatory

TIN CHANGE INDICATED BUT NOT FOUND

Record indicates a TIN change record, but no TIN found

TIN CHANGED TO XXXXXXXXX

TIN changed. Use TIN indicated to obtain account.

TIN/CK-DIGITS MISMATCH-CHECK TIN

Check TIN for mis-key because calculated check digits do not match screen input

For each terminal, there is a 4-character "AMRET Update Counter" , used to keep track of AMRET updates. The counter is incremented by one for each successful update for AMRET.

The total number of updates is displayed along with the Request Completed messages in the following format: "REQUEST COMPLETED/UPDATES nnnn"

Whenever you wish to reset the counter to zero, enter AMRETZ in positions 1–6 of line 1, and transmit the screen. The message returned will be: "REQUEST COMPLETED/UPDATES 0000"

CC AMRET is a single input command code. It will produce a Form 5546 only if there is a complete AIMS record.

1 Input Display

Please click here for the text description of the image.

2 Record Element Description

ELEMENT

LINE

POSITION

DESCRIPTION

1

1

1–6

CC " AMRET"

2

2

1–12

TIN and File Source.

3

3

1–2

MFT — 2 digit numeric

4

4

1–6

Tax Period—Format YYYYMM

5

5

1–4

Name Control-vvvv or Check Digits as are right justified.

6

5

6–8

Plan Report Number — 3 digit numeric

7

6

1–17

DLN-Format is XXXXX-XXX-XXXXX-X.

8

7

1

No Return Request Indicator; blank or "1" (return not wanted)

9

8

1–3

EP Plan Number

If no errors are encountered, the entire input screen will be displayed back with the message "REQUEST COMPLETED UPDATES nnnn" on line 24.

More Internal Revenue Manual

Share

Facebook

Twitter

Linkedin

Print