Returns on ACDS Not Open on AIMS
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
A listing of cases controlled on ACDS but not controlled on AIMS in Status 80 through 89.
The APS TE will research AIMS because the case may have recently been established and AIMS may need to be updated. Search cases received without the AIMS database.
Cross-check with the "Returns on AIMS Not on ACDS Open" listing. Many of the same errors (TIN, MFT, tax periods) will apply to both lists.
The Side-by-Side listing is usually helpful in identifying errors that appear on both lists.
Research for proper mismatches. Proper mismatches, or acceptable mismatches, are defined as cases that are not controlled on AIMS, such as Penalty Appeals, Feature Code NS, MFT 31, etc. Proper mismatches will have AIMS indicator of "E" on ACDS.
Generate an ACDS "AIMS Status Report" listing all cases with an AIMS indicator "E" . Use this report as a tool to resolve discrepancies.
Generate an ACDS "AIMS Status Report" listing all cases with an AIMS indicator "N" . Use this report as a tool to resolve discrepancies.
Identify returns transferred in from another Appeals office. It may be necessary to call and request the transfer of the AIMS database.
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