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Internal Revenue Manual

IRM 2.3.76

Command Code ISTSD

Official textirs.govlast amended 16 subsections

# Part 2. Information Technology

Chapter 3. IDRS Terminal Responses

Section 76. Command Code ISTSD

2.3.76 Command Code ISTSD

Manual Transmittal

November 02, 2023

Purpose

(1) This transmits revised IRM 2.3.76 IDRS Terminal Response, Command Code ISTSD.

Material Changes

(1) IRM 2.3.76.1 has been revised to include mandatory Internal Controls.

Effect on Other Documents

IRM 2.3.76, dated 4-28-2020 is superseded.

Audience

LMSB, SB/SE, TE/GE, AND W&I.

Effective Date

(11-02-2023)


Kaschit Pandya
Acting, Chief Information Officer

# Program Scope and Objectives

2.3.76.1 (11-02-2023)

  1. Overview This IRM section provides an overview of the ISTSD Command Code

  2. Purpose This IRM contains procedural steps for use of the ISTSD Command Code. An Innocent-Spouse-Tracking-Record is added to a module on IDRS whenever a Form 8857 is filed with the Service.

  3. Audience These procedures apply to IRS employees who are responsible for the processing of Innocent Spouse records. These employees are located in the following areas: Large & Medium-Sized Business, Small Business/Self-Employed, Tax-Exempt & Government Entity’s, and Wage & Investment.

  4. Policy Owner The Chief Information Officer (CIO) is responsible for overseeing all aspects of our systems that operate the nation’s tax infrastructure

  5. Program Owner IT

  6. Primary StakeholdersLarge & Medium-Sized Business, Small Business/Self-Employed, Tax-Exempt & Government Entity’s, and Wage & Investment.

  7. Primary Goals This IRM provides the fundamental knowledge and procedural guidance for employees who work with Innocent Spouse cases. By following the processes and procedures provided by this IRM, employees will process Innocent spouse cases in a manner that follows IRS policy and procedures while promoting the best interests of the Government.

# Background

2.3.76.1.1 (11-02-2023)

  1. This IRM and the contained sections provide the user the necessary information on how to use the command code ISTSD

# Authority

2.3.76.1.2 (11-02-2023)

  1. ISTSD was developed to process the deletion of ISTSE accounts.

# Roles and Responsibilities

2.3.76.1.3 (11-02-2023)

  1. The ISTSD programmer is responsible for

    • Review and implementation of work requests that affect ISTSD

    • Updating the contents of this IRM

# Program Management and Review

2.3.76.1.4 (11-02-2023)

  1. Program Reports Entity Record: Each individual taxpayer or business is assigned a unique identity that contains information about them such as SSN/EIN,name and address. Module Record: These records are tax forms submitted by the taxpayer or business for a specific tax period and correspond to the entity record. Information that creates a unique on this record would be the SSN/EIN,MFT(tax form), plan number, tax period, and control name. The Innocent Spouse Tracking Record showcases the Deletion of a taxpayers account

  2. Program Effectiveness Command Code ISTSD formatted screen allows input of the unique taxpayer identifying information . CC ISTSD must operate within the constraints of the Real time Operating System

# Program Control

2.3.76.1.5 (11-02-2023)

  1. Access to this program is governed by SACS

# Acronyms and Terms

2.3.76.1.6 (11-02-2023)

  1. MFT Master File Transaction
    TIF Taxpayer Information File
    TIN Taxpayer Identification Number
       

# Related Resources

2.3.76.1.7 (11-02-2023)

  1. IRM 2.9.1 Integrated Data Retrieval Systems Procedures

# Deleting Cases Using ISTSD

2.3.76.2 (01-01-2009)

  1. ISTSD may be entered in three ways. Command Code ISTSE may be asked to pass a case to ISTSD to be deleted. See IRM 2.3.77 for details. Command Code ISTSR definer S offers the same service. See IRM 2.4.56 ISTSD may be entered directly by inputting the Primary taxpayer's TIN (formatted), the Module MFT and Tax Period, and the Case File-Code and Claim-Number. For exact placement see Exhibit 2.3.76–1. These fields will be validated, and the user will be notified of any errors.

  2. If the case is found, an approval screen will be displayed. See Exhibit 2.3.76–2. The identification information for the case is displayed as well as the first 32 stages/comments. The user can tab to an entry field after the question 'DO YOU REALLY WANT TO DELETE THIS CASE?' An entry of 'Y' will cause the delete. If 'N' is entered, no delete will take place. Anything else results in an error message. ISTSD will then acknowledge what was entered and act accordingly.

# Restoring Delete Cases Using ISTSD Definer U

2.3.76.3 (01-01-2009)

  1. ISTSD definer U may be entered in two ways. Command Code ISTSR definer S will pass off to ISTSD. See IRM 2.4.56. ISTSD will interrogate the Filer-Code of the passed off request to determine if a delete or a restore is required. ISTSD may be entered directly by inputting the Primary taxpayer's TIN (formatted), the Module MFT and Tax Period, and the Case Filer-Code and Claim-Number. For exact placement see Exhibit 2.3.76–3. These fields will be validated, and the user will be notified of any errors.

  2. If the case is found, an approval screen will be displayed. See Exhibit 2.3.76–4. The identification information for the case is displayed as well as the first 32 stages/comments. The user can tab to an entry field after the question 'DO YOU REALLY WANT TO RESTORE THIS CASE?' An entry of 'Y' will cause the restore. If 'N' is entered, no restore will take place. Any other response is an error. ISTSD will then acknowledge what was entered and act accordingly.

# ISTSD Input Format

Exhibit 2.3.76-1

Screen Display

This is an Image: 32675001.gif

Please click here for the text description of the image.

Record Element Description:

Row Position
1 1–5 Literal ISTSD
1 5 Blank
1 7–18 Primary Taxpayer TIN
2 1–2 MFT
2 4–9 Tax Period
2 11 Filer Code (P or S)
2 13–14 Claim Number (Blank or 01 to 99)

# ISTSD Action Screen

Exhibit 2.3.76-2

Screen Display

This is an Image: 32675002.gif

Please click here for the text description of the image.

Record Element Description:

Row Position
1 1–5 ISTSD
2 47 Entry point for permission to delete case.Y to delete. N to retain.
5 1–12 Primary taxpayer TIN from previous command code
5 14 Filer Code (P or S) from previous command code
5 20–21 CLAIM Number from previous command code
5 25–26 MFT of module from previous command code
5 29–34 Tax Period of Module from previous command code
5 37–47 Secondary TIN of case from Innocent Spouse Tracking Record
5 48–51 Name Control from Entity Record
5 64–65 Claimant State of case from Innocent Spouse Tracking Record
9–23 3–4 Stage number or History type from Innocent Spouse Tracking Record
9–23 6–15 Stage date or History action date from Innocent Spouse Tracking Record
9–23 17–40 Unformatted stage data or history entry
9–23 43–44 Stage number or History type from Innocent Spouse Tracking record
9–23 46–50 Stage date or History action date from Innocent Spouse Tracking Record
9–23 57–80 Unformatted stage data or history entry

Note:

Only the first 32 stages or History comments will be displayed for any case.

# ISTSDU Input Format

Exhibit 2.3.76-3

Screen Display

This is an Image: 32675003.gif

Please click here for the text description of the image.

Record Element Description

Row Position
1 1–5 Literal ISTSD
1 6 'U'
1 7–18 Primary Taxpayer TIN
2 1–2 MFT
2 4–9 Tax Period
2 11 Filler Code (Q or T)
2 13–14 Claim Number (Blank or 01 to 99)

# ISTSDU Action Screen

Exhibit 2.3.76-4

Screen Display

This is an Image: 32675004.gif

Please click here for the text description of the image.

Record Element Description

Row Position
1 1–6 ISTSDU
2 47 Entry point for permission to Restore case. Y to restore. N to retain as deleted.
5 1–12 Primary taxpayer TIN from previous command code
5 14 Filer Code (P or S) from previous command code
5 2–21 CLAIM Number from previous command code
5 25–26 MFT of module from previous command code
5 29–34 Tax Period of Module from previous command code
5 37–47 Secondary TIN of case from Innocent Spouse Tracking Record
5 48–51 Name Control from Entity Record
5 64–65 Claimant State of case from Innocent Spouse Tracking Record
9–23 3–4 Stage number or History type from Innocent Spouse Tracking Record
9–23 6–15 Stage date or History action date from Innocent Spouse Tracking Record
9–23 17–40 Unformatted stage data or history entry
9–23 43–44 Stage number or History type from Innocent Spouse Tracking Record
9–23 46–55 Stage date or History action date from Innocent Spouse Tracking Record
9–23 57–80 Unformatted stage date or history entry

Note:

Only the first 32 stages or History comments will be displayed for any case.

# ISTSD Error Messages

Exhibit 2.3.76-5

ISTSD Error Messages:

DELETE/RESTORE ISSUED BUT CASE NOT FOUND — ISTSD could not find a case approved for delete or restore
DELETE/RESTORE ISSUED BUT CASE NOT PRESENT — case requested not found
DELETE/RESTORE AREA XXX NOT = CONTROLLING AREA XXX AND XXX — person working on case is not in the BOD/AREA controlling the case
INCONSISTENT MFT — MFT inconsistent
INCONSISTENT TAX PERIOD — Tax Period inconsistent
INVALID CLAIM NUMBER — claim number not blanks or 01–99
INVALID FILER CODE — Filer code not 'P' or 'S' for delete or 'Q' or 'T' for restore
INVALID MFT — MFT invalid
INVALID RESPONSE TO QUESTION — question required an answer of 'Y' or 'N'
INVALID TAX PERIOD — Tax Period Invalid
ISTSD ENTERED IMPROPERLY — ISTSD entered via pass off from a command code other than ISTSE or ISTSR

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In this part (40 sections)
  1. 2.3.51 · Command Code IMFOL
  2. 2.3.52 · Command Codes RTVUE and RTFTP
  3. 2.3.53 · Command Code PMFOL
  4. 2.3.54 · Command Code DDBOL
  5. 2.3.55 · Command Codes ELFUP and ELFRQ
  6. 2.3.56 · Command Code ESTABR
  7. 2.3.57 · Command Code BRTVU
  8. 2.3.59 · Command Codes BMFOL and BMFOR
  9. 2.3.60 · Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and…
  10. 2.3.62 · Command Code ESTAB
  11. 2.3.63 · Command Codes RPVUE, RPVCU, and RPPRT
  12. 2.3.64 · Command Code EMFOL
  13. 2.3.65 · EPMF Return Transaction File On-Line (ERTVU) Research
  14. 2.3.66 · Command Code PLINF and PLINQ
  15. 2.3.68 · Command Codes DUPOL and DUPPG
  16. 2.3.69 · Command Code VPARS
  17. 2.3.70 · Command Code EFTPS
  18. 2.3.71 · Command Code ATINQ
  19. 2.3.73 · Command Codes TRDBV, TRERS, TRPRT, and R8453
  20. 2.3.74 · Command Code DDPOL
  21. 2.3.76 · Command Code ISTSD
  22. 2.3.77 · Command Code ISTSE
  23. 2.3.78 · Command Code LOCAT
  24. 2.3.79 · Command Code CDPWEB, (CDPTA, CDPTE)
  25. 2.3.80 · Command Code DDBKD
  26. 2.3.81 · Command Code ESTABA
  27. 2.3.82 · Command Code ESTABH
  28. 2.3.85 · Command Code DFAST and DLITE
  29. 2.3.86 · Command Code IRPOL
  30. 2.3.87 · Command Code DDBMF
  31. 2.4.1 · Section Titles and Command Codes for IDRS Terminal Input
  32. 2.4.4 · Command Code MESSG
  33. 2.4.5 · Command Codes QRADD, QRADDO, QRNCH, QRNCHG, RVIEW, QRACN, and…
  34. 2.4.6 · Command Codes LETER, LPAGE, LPAGD, LETUP, LETED, LLIST, and…
  35. 2.4.7 · Command Codes KAFRM, KAFAD, UPTCF, UPRCF, UPNCF, FRM3P, ADD3P,…
  36. 2.4.8 · Command Codes ESIGN and BSIGN
  37. 2.4.9 · Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG
  38. 2.4.10 · Command Codes EOREQ and EOCHG
  39. 2.4.11 · Command Code NMFTM
  40. 2.4.12 · Command Codes DELET and CCPYT
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