AIMS Status 81 List

DEFINITION: This report includes all cases that are in AIMS status 81. It lists those tax periods closed to Appeals status (status 81) by Compliance or a Campus, which at the time the list is generated, have not been updated to the appropriate status on AIMS (status 80 for non-docketed cases or status 82 for docketed cases).

OBJECTIVE: To verify that the tax period was received in Appeals and that AIMS is appropriately updated.

FREQUENCY: It is required that the AIMS Status 81 list be generated within three business days of the date of the AIMS data in ACDS. It is required that this list be worked monthly.

PROCEDURES:

Research all cases in status 81 for more than 60 days to determine the current status of the returns. Make notations on the list to reflect all the research that was done and the results of that research.

Check AIMS to determine if the status has changed since the list was generated and printed.

Check ACDS open and closed databases. Search by Name and by TIN. If the return is controlled on ACDS, update AIMS to the correct status (status 80 for non-docketed and status 82 for docketed cases). Update the ACDS AIMS indicator at the return level to "Y" to indicate the return is now controlled on AIMS.

Although cases must not be transferred between Appeals offices in status 81, check the prior AOC code to determine if the return was transferred from another Appeals office. (Check the INBOX to determine if the case is there. Determine if your office has physical possession of the case. If not, contact the other office to resolve the discrepancy.)

Check the Form 3210 file for acknowledgement of the case, as well as incoming cases. (See k below.)

Check eCITE and outgoing Forms 3210 to determine if the return was transferred to another Appeals office.

Check AIMS for related tax periods. If there are other tax periods in Appeals status codes, review the administrative file to see if the missing year is associated.

Utilize various IDRS command codes (TXMOD, MFTRA, IMFOL, BMFOL, etc.) for additional information that may provide information about the case location.

Compliance may have inadvertently sent the file to the Campus when it was closed to Appeals. Request the file using the Document Locator Number (DLN) of the Transaction Code (TC) 300 for zero dollars with disposal code 07, 11, or 12.

Work with Compliance (AIMS shows Employee Group Code (EGC) 1XXX or 2XXX) or the Campus (EGC 5XXX) on those cases that you cannot locate. Ask them to provide a copy of the acknowledged Form 3210 showing the case was sent (mailed) to your office. If no Form 3210 can be found, follow the procedures below to return the database to Compliance.

If all research is completed and you are certain Appeals is not in possession of the return, notify the local office and update AIMS to status 21 (Compliance). Forward copies of your research and a print of the AMDISA reflecting status 21 to the Technical Services office to help them in their continued effort to locate the return. Refer to the Technical Services Code Listing for additional information.

Semiannually (reports for the months of February and July), each key POD will send a copy of the noted listing to the appropriate assigned APS Area Manager for review. Due dates will be established by the APS Director's office. To accomplish the review, an AMDISA page 1 (AMDIS if the case has closed to Status 90) for all tax periods appearing in Status 81 for 60 days or more and a copy of the research documentation must be submitted to the APS Area Manager. Annually (by May 31st) the APS Area Manager's office will provide results of the reviews. Each assigned APS Area Manager will provide a report by Appeals office outlining any noted discrepancies and corrective action taken, where appropriate. The memo must address both the February and July reviews. Forward a copy of each office's February listing along with the area office memo.

IMPACT: This list is critical for the accuracy of the AIMS and ACDS databases and also for statute protection. The AIMS Status 81 list works in conjunction with the other AMATCH lists and impacts the accuracy of the office's physical inventory.