Skip to content
ChatProjectCodes

of days›Note:

AIMS Status Report

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

DEFINITION: This report lists returns under each AIMS control indicator.

OBJECTIVE: To list returns under each AIMS control indicator to validate the accuracy of the data as needed by an office.

FREQUENCY: As needed.

REPORT PARAMETERS:

Y - Report of returns controlled by AIMS

N - Report of returns not controlled by AIMS

E - Report of returns exempt from AIMS

PROCEDURES: Generate the report as needed for each AIMS indicator. Compare the returns listed to AIMS.

Y Report - Ensure that all returns listed are properly controlled on AIMS. If the return is required to be on AIMS, but not on AIMS, change the AIMS indicator to N. If the return is exempt from AIMS, change the AIMS indicator to E.

N Report - Ensure that all returns listed are not controlled on AIMS. If the case is now properly controlled on AIMS, change the AIMS indicator to Y. If the return is exempt from AIMS, change the AIMS indicator to E.

E Report - Ensure that all returns listed are properly exempt from AIMS. If the return is properly controlled on AIMS, change the AIMS indicator to Y. If the case is required to be on AIMS, but not on AIMS, change the AIMS indicator to N, and take necessary action to control the case on AIMS.

IMPACT: This is an optional predefined report available for use as determined locally.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Manual Part 8. Appeals
Internal Revenue Manual Part 8. Appeals

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.