Research — Internal Revenue Manual Part 8. Appeals

Suggested AIMS Research

If AMDIS shows other open years, check ACDS. If the case is assigned, ask the ATE or Counsel Attorney to search the administrative file for the missing year.

If the AIMS statute is a carryback code (see Document 6209, page 12-21) but the loss year is not on AIMS, look to see if the loss year was closed. Check TXMOD or IMFOLT/BMFOLT for the closed year. The missing year may have been inadvertently returned to Files with the closed year. If this appears likely, request the administrative file on the closed year back using the re-file DLN.

Check the prior status and organization code and the date the status was updated. Call the prior organization code group for possible information. If no prior status exists, the case was established by Appeals and other years or related taxpayers in Appeals must be searched.

Check the AIMS source code for any clue it might provide.

Check for AIMS freeze codes which might provide a clue (see Document 6209 for AIMS freeze code definitions).

Check PCS controls (PICF codes on AMDISA and TSINQ print). If PICF code 1, 3, 5, or 7, contact the Campus ESU - they may be able to provide information.

Suggested Master File Research

Verify name and TIN.

If the missing file is MFT 06, check for the name of the general partner. It's possible the partnership return (as a reference return) was closed with the partner. If that appears likely, request the administrative file back on the partner.

If there is a TC 300 posting with another AOC, it's possible you have a duplicate AIMS database that needs to be deleted. Contact the other Appeals office to obtain documentation on their closing.

There were instances where offices did not have the AIMS database so they posted a TC 290 for $-0- to the master file but neglected to post a TC 421. If that was done, the AIMS database remained open in whatever office was holding it. If the transcript indicates this may have happened, try to identify the closing office and contact them for whatever information they are able to provide. The office holding the open AIMS database will want to do a "short closing" using command code AMSOCA to generate the TC 421 and 521.

If the account shows a TC 922 (IRP indicator), call the Campus IRP unit. Lost cases have been located there.

If there are freeze codes present on the transcript, they provide an indication about a unique condition. See Document 6209 for the master file freeze code definitions.

If a TC 976/977 is posted, an amended return may have been filed. A TC 290/291 will follow if the amended return was processed. If there is no TC 290/291 and there is a module balance, the taxpayer may have filed and made a payment but the tax has never been assessed or no refund processed. Alert the PTM who will alert the ATE, Appeals Hearing Officer, or Counsel Attorney to resolve the problem.

If the case was closed to Appeals using TC 300 for $-0- using disposal code 07, the return may have been erroneously refiled under that DLN.

The AIMS # (found directly below the TC 420 on a transcript) provides useful information as to a file's location. If the AIMS file has been transferred (AMSOCA), the last two digits of the AIMS # will reflect the new DO prior to January 1, 2002.

The DLN also provides useful information - was there a manual assessment processed? What function posted the last transaction? What was the date of the last posted transaction?

Check Chargeout Records. Occasionally this will provide additional information. When appropriate, send back to the Campus a "Special Search request" . If the case is docketed, provide a docket number.

Suggested eCITE Research

Check status of case on eCITE. Check eCITE even if the AMDISA shows a non-docketed case. Check taxpayer name and years, checking for NPS cases. Where is the administrative file? Where is the legal file? If a decision has been entered, order the transcript to verify assessment prior to deleting the AIMS file.

Check cross-reference screen for name and TIN. Check active and closed history section.

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