Returns on AIMS Not on ACDS Open
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
A listing of cases on AIMS in Status 80 and 82 through 89 which are not found on the open ACDS database.
Some cases may be listed due to timing issues.
For each return listed, the APS TE will research ACDS by name and TIN in the open and closed ACDS database for their area. If the case is not found, research the combined open and closed National ACDS database. Check for the correct name, TIN, and/or MFT. If any of these fields are incorrect, make the appropriate correction to ACDS.
Check to ensure that ACDS reflects the correct tax periods. A physical inspection of the administrative file, if available, may be needed to verify the correct tax periods. Make the appropriate update to ACDS.
The Side-by-Side listing may be useful in working this report because it provides a simultaneous listing (side-by-side) which is sometimes convenient for spotting obvious differences between AIMS and ACDS data.
Request IDRS Command Codes TXMOD or IMFOL to determine last known file location.
Research eCITE to determine if Counsel has an administrative file which needs to be controlled on ACDS. Update ACDS as necessary. If eCITE research indicates another Counsel office has jurisdiction and place of trial, call the controlling Appeals office to confirm that AIMS will be transferred. This report will identify docketed cases sent directly from one Counsel office to another where AIMS was not transferred.
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