Returns with Mismatched Statute Information

A listing of returns where the AIMS statute date does not match the ACDS statute date. For example, AIMS shows a statute date of 12/31/2016 and ACDS reflects statute code "A" which is used for returns with an approved Form 872-A, Special Consent to Extend the Time to Assess Tax, or AIMS shows a statute date of 12/31/2016 and ACDS shows statute code DOCKT.

Determine the correct statute date for the return in question.

Update the system (ACDS or AIMS) that shows the incorrect data.

Returns with mismatched statute information generally involve one of the following situations:

No bond filed cases will have a statute date and a statute code of ASESD (Assessment Made) on ACDS but AIMS will have a statute date containing "QQ" until the case closes.

Reference returns will usually have a statute code of RFRTN on ACDS but a statute date containing "GG" of "FF" on AIMS.

Cases with a statute code of "CLAIM" on ACDS will generally have a statute date containing "AA" on AIMS.

Carryback years may have a statute date on ACDS - the date of the carryback year - but a statute date containing "BB" on AIMS.

Docketed cases with an entered decision must have a statute date on ACDS. While the 150-day date is controlled on ACDS, the statute date on ACDS may not match the statute date on AIMS.