IRM 2.3.8 — Standard Validity Criteria

# Part 2. Information Technology

Chapter 3. IDRS Terminal Responses

Section 8. Standard Validity Criteria

2.3.8 Standard Validity Criteria

Manual Transmittal

January 15, 2025

Purpose

(1) This transmits revised IRM 2.3.8, IDRS Terminal Responses, Standard Validity Criteria.

Material Changes

(1) Updated referenced of Wage & Investment (W&I) to Taxpayer Services (TS)

(2) Updated Internal Controls in subsection 2.3.8.1.

(3) Updated CIO Signature section

Effect on Other Documents

IRM 2.3.8, dated November 14, 2023, is superseded.

Audience

LMSB, SB/SE, TE/GE, Taxpayer Services (TS).

Effective Date

(01-15-2025)

Rajiv Uppal
Chief Information Officer

# Program Scope and Objectives

2.3.8.1 (01-15-2025)

Purpose: This IRM section provides explanations of validity conditions for common data elements (TIN, FILE-SOURCE, TIN-TYPE, NAME-CONTROL, TAX-PERIOD, MFT, EMPLOYEE-NUM, DATES, UNIVERSAL LOCATION SERVICE CENTER CODE (ULC) and PLAN-NUMBER) that are used for the IDRS system
Audience: All business units.
Policy Owner: Chief Information Office (CIO) is responsive for overseeing all aspects of our systems that operate the nation’s tax infrastructure.
Program Owner: Customer Service.
Primary Stakeholders: Taxpayer Services (TS), Large Business and International (LB&I), Small Business and Self-Employes (SB/SE), Tax Exempt and Government Entities (TE/GE).

# Background

2.3.8.1.1 (01-01-2024)

This IRM provides standard validity criteria for all Command Codes used for input to IDRS.

# Authority

2.3.8.1.2 (01-01-2024)

These standard validity criteria were designed to provide the fundamental knowledge and procedural guidance for employees to be able to validity conditions for common data elements.

# Responsibilities

2.3.8.1.3 (01-15-2025)

The shared subroutines project lead is responsible for adding new validity criteria.

# Program Management and Review

2.3.8.1.4 (01-01-2024)

The standard validity criteria are managed by Work Requests which are submitted for changes and also by tickets which are submitted by users for corrections

# Program Controls

2.3.8.1.5 (01-15-2025)

None. This IRM outlines validation processes that are used by programs that are governed by their own individual access controls.

# Terms/Definitions/Acronyms

2.3.8.1.6 (01-15-2025)

Acronyms in the Validity Criteria IRM and used throughout IRS.

TIN	Taxpayer Identification Number
SSN	Social Security Number
EIN	Employer or Employee Identification Number
ATIN	Adoption Taxpayer Identification Number
ITIN	Individual Taxpayer Identification Number
IMF	Individual Master File
BMF	Business Master File
NMF	Non Master File
EPMF	Employee Plan Master File
IRAF	Individual Retirement Account File
ULC	Universal Locator Code
MFT	Master File Tax (Code)
MM	Month
DD	Day
YYYY	Year

# Related Resources

2.3.8.1.7 (01-01-2024)

There are no other related resources for this IRM

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Exhibit 2.3.8-1

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Exhibit 2.3.8-2

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