Deleting AIMS Accounts

Use Form 10904 to delete an AIMS account on MF and NMF.

AIMS deletions are generally NMF closures. Surveys are generally MF closures.

You must justify and document an AIMS deletion in the "Reason for Request (Narrative)" block of Form 10904.

Attach available documentation to support the reason for deletion.

Attach AMDISA prints no more than 30 days old.

Leave no question that the AIMS deletion is warranted.

Some MF accounts may be deleted, such as a filed return ordered or classified but not received and you did not start the examination.

Use one of the two following DCs for AIMS deletions at the group level:

DC 99 (801), Information Report and Miscellaneous.

DC 33 (901), Error Accounts with no Returns.