AMATCH - Audit Information Management System (AIMS)

AMATCH is a program that performs numerous tasks. The AIMS files are downloaded each month based on the AIMS cycle dates found in Document 6209, IRS Processing Codes and Information, in Section 12. If the AMATCH program finds a match between the data on AIMS and ACDS for the TIN, MFT account code, and tax period for cases with a PART in ACDS, the program automatically updates the following ACDS data fields at the RETURNS level of the case:

Primary Business Code (PBC)

Secondary Business Code (SBC)

Employee Group Code (EGC)

Project Code

Activity Code

Exam Tracking Code

Return Form Number

TEFRA (Tax Equity and Fiscal Responsibility Act of 1982) Code

Technical Services Code

Asset Class Code

AIMS Closed Date

Source Code is updated to CE if the CIC indicator is on AIMS for the case.

PBC, Project Code, and Exam Tracking Code are auto-populated based on the codes for the most recent tax period at the RETURNS level.

Activity Code is auto-populated based on the highest Activity Code at the RETURNS level.

AIMS Closed Date is updated based on the latest AIMS Closed Date at the RETURNS level. If one or more tax periods at the RETURNS level do not have an AIMS Closed Date, then AMATCH does not generate an AIMS Closed Date at the CASES level.

This data is then posted to ACDS. There are numerous mismatch reports generated and used by APS employees to ensure proper AIMS and ACDS controls are established. The program updates ACDS as follows: adds the PBC for AIMS returns; moves the PBC to the CASES level for each record; adds the activity and project code to the RETURNS level; updates the project code on the CASES screen based on the priority order set in the program; adds the activity code to the CASES table (not visible on the screen display); and updates the source code to CE based on indicators in the AIMS file.

The AMATCH program is accessed through ACDS, based on the permissions of the user.

The AIMS file is electronically transferred each month and posted to ACDS after the Database Administrators perform the month end extraction on ACDS. The scrolling date at the bottom of the AMATCH screen will automatically update indicating the most current month's data is available.

Each Appeals office will conduct an AIMS inventory verification on a quarterly basis. The working of the AMATCH mismatch reports quarterly constitutes the AIMS inventory validation. The AIMS mismatch reports will be generated quarterly (October, January, April, and July) and worked by the end of each quarter (December, March, June, and September). Local practice may also require that interim verification be made. Because the AIMS data is available monthly, reports may be generated and worked on a monthly basis as determined by local practice.

Verification must be completed before the next quarterly verification is required. This will allow corrections to be completed before the next quarterly verification has to be done.

The dates of the AIMS status 80 - 89 and the AIMS status 90 files are displayed at the bottom of the AMATCH main menu.

AMATCH will produce the following mismatch listings:

Side-by-Side Mismatch Listing by TIN

Side-by-Side Mismatch Listing by Name

Returns on AIMS Not on ACDS Open

Returns on ACDS Open Not on AIMS

Returns with Mismatched Data

Returns with Mismatched Statute Information

In addition to the AMATCH mismatch reports described above, the following reports can also be generated from the AMATCH program:

AIMS Status XX (XX = statuses 80 - 89) List