Note:
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
The program defaults to status 81. The AIMS Status 81 list is required monthly. This report can also be used to generate a list for any AIMS status from 80 through 89.
AIMS Status 90 List
AIMS Status 90 List (Closing Code 33 Only)
The following lists and/or databases may be used as research tools while conducting reconciliations:
ACDS open and closed databases eCITE
AIMS Status 81 Listings
The following steps apply to working each of the AMATCH listings:
Research - collect information from all resources available and retain the documentation.
Analyze - review and determine appropriate action needed to resolve the mismatch.
Action - take appropriate action to resolve the mismatch.
Basic procedures for validating these listings are outlined below and include suggestions for steps to take while resolving the mismatch. Record all research and corrective actions taken on each listing.
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