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Returns with Mismatched Data

Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States

A listing of returns where the AIMS data does not match with certain data fields on ACDS. Mismatch conditions include:

AOC - the ACDS AOC does not match the AOC shown on AIMS

Status 80 with docket number (DKTNO) entered on ACDS

Status 82 with no DKTNO entered on ACDS

Check AIMS to see if the AOC or status has been updated since the listing was run. If not, update the AIMS status as appropriate or make the necessary corrections to ACDS.

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▸Contents — Internal Revenue Manual Part 8. Appeals
Internal Revenue Manual Part 8. Appeals

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