Further Research for Resolving Mismatches

Every effort must be made to locate the administrative file and determine the appropriate Appeals action when resolving mismatches on any of the AMATCH listings. It will probably be necessary to do more extensive research (requesting transcripts of accounts, requesting files from the Campuses, etc.). Regardless of the research performed, the objective of the AIMS-ACDS validation is to resolve as many of the mismatches as possible. If a mismatch cannot be resolved, elevate the issue to the PTM. If it is still unresolved, the discrepancy must be elevated from the PTM to the APS Area Manager.

If Appeals secured the return and no administrative file can be found, analysis of the transcript may indicate a credit balance. The designated office official may provide a Form 5403 to request an assessment. Attach a copy of the IDRS transcript and enter the Note "protective assessment" in Item A on the Form 5403. Retain all appropriate research documents.

When completing the inventory validation, occasionally it becomes necessary to delete an AIMS file:

Use of closing code 33 requires managerial approval to ensure that all appropriate research has been done.

A completed Form 6759, Request for Taxpayer Data, and all supporting documentation must be submitted to the APS Area Manager through the PTM for approval. Each manager will initial the Form 6759 as indicated on the form.

The APS Area Manager or PTM will approve the use of closing code 33 by initialing and dating Form 5403, item D.

The APS Area Manager or PTM will fax or mail legible copies of the approved Form 5403, Form 6759, and all supporting documentation to the designated APS Director's Technical Advisor.

If thorough research reveals that the AIMS account was established in error, prepare Form 5403 to delete the erroneous account using close code 33. Attach a "dummy" return to Form 5403 and retain all appropriate research documents. Use of closing code 33 requires managerial approval. The Form 6759 and supporting documentation will be faxed to the appropriate AIMS Analyst.

If unusual AIMS problems cannot be resolved locally, they must be reported to the designated APS Area Technical Advisor.