Internal Revenue Manual
IRM 2.2.4 — PCS Command Code TSINQ
Part 2. Information Technology
Chapter 2. Partnership Control System Section 4. PCS Command Code TSINQ 2.2.4 PCS Command Code TSINQ Manual Transmittal October 18, 2022 Purpose (1) This transmits revised IRM 2.2.4, Partnership Control System, PCS Command Code TSINQ. Material Changes (1) Program Scope and Objectives revised to add more detail. (2) Background, Authority, Responsibilities, Program Management and Review, and Program Controls added. (3) Related Resources updated to add reference to IRM 10.8.1. Effect on Other Documents IRM 2.2.4, dated December 04, 2019, is superseded. Audience This document provides instructions for the general use of the Partnership Control Systems display terminals in the SB/SE, Large Business and Industry (LBI), and Appeals Operating Divisions in the Campuses and Area/Industry Offices. Effective Date (01-01-2023) Nancy Sieger Chief Information Officer
Program Scope and Objectives
2.2.4.1 (10-18-2022) Program Scope and Objectives The Partnership Control System (PCS) is used to create, monitor and update information related to Partnership and Investor examinations. Purpose: This IRM provides instructions on how to use IDRS command code TSINQ. Audience: Campus Revenue Agents (RAs), Tax Compliance Officers (TCOs), Tax Examiners (TEs) and Clerks working pass-through entities and/or their investors linked on the PCS. Policy Owner: Chief Information Officer Program Owner: Information Technology/Application Development Primary Stakeholders: SB/SE, Large Business and Industry (LBI), and Appeals Program Goals: PCS is a database used to create an electronic linkage between pass-through entities and their underlying partners. Linking in some instances is mandatory. Linkage allows for the proper control of statutes and ensures all relevant partners are processed.
Background
2.2.4.1.1 (01-01-2023) Background PCS was created to monitor and control pass-through entity investors. Pass-through entities can have many partners and many levels of tiering. Tiering occurs when an investor in a pass-through entity is also a pass-through entity. This complexity can make it difficult to keep track of statutes and monitor all the investors.
Authority
2.2.4.1.2 (01-01-2023) Authority PCS control is a policy that was established in response to the partnership provisions of the Tax Equity and Fiscal Responsibility Act (TEFRA) of 1982. It has been expanded to cover other pass-through entities that fall outside of TEFRA.
Responsibilities
2.2.4.1.3 (01-01-2023) Responsibilities The Director, SB/SE, Headquarters, Examination Field and Campus Policy is responsible for: Coordinating and Implementing PCS enhancements; and Coordinating resolutions for PCS Systemic problems The SB/SE Program Manager, Examination Field and Campus Policy, Campus Exam & Field Support is responsible for: Ensuring that PCS procedural changes and computer program changes are implemented and coordinated with area office and campus examination personnel; and Monitoring and evaluating area office and campus examination PCS quality control procedures The campus PCS Coordinator is responsible for: Identifying and resolving technical problems; and Identifying and coordinating the resolution of PCS systemic problems
Program Management and Review
2.2.4.1.4 (01-01-2023) Program Management and Review Program Reports: PCS generates a variety of reports used to monitor the inventory and related statutes. The data source for the reports is the Partnership Information Control File located in Martinsburg, WV. Program Effectiveness: PCS is used to help identify the effectiveness of the Campus Pass-Through Function program. PCS shows the number of investors linked within a pass-through structure. Failing to link partner returns timely can result in barred statutes or the need to follow burdensome procedures such as manual assessments or untimely notice procedures.
Program Controls
2.2.4.1.5 (01-01-2023) Program Controls IRS will implement access control measures that will provide protection from unauthorized alteration, loss, unavailability, or disclosure of information. SACS controls all the IDRS user accesses and permissions.
Terms/Definitions/Acronyms
2.2.4.1.6 (01-01-2020) Terms/Definitions/Acronyms List of terms and definitions used throughout this IRM section. PICF Partnership Information Control File TIN Taxpayer Identification Number FS File Source Code MFT Code Masterfile Tax Code NBAP Notice of Beginning of Administrative Proceedings FPAA Final Partnership Administrative Adjustment 60DY TEFRA Partnership 60 Day Letter APL1 Letter 3394 - Transmittal Letter for Form 870-L(AD) and Form 870-LT(AD) for nondocketed TEFRA partnership cases APL2 Letter 3395 - Transmittal Letter for Form 870-P(AD) and Form 870-PT(AD) for nondocketed TEFRA partnership cases DOCK Letter 2606 - Transmittal Letter for Form 870-P(AD) and Form 870-PT(AD) for docketed TEFRA partnership cases, or Letter 2607 - Transmittal Letter for Form 870-L(AD) and Form 870-LT(AD) for docketed TEFRA partnership cases F872 Consent to Extend the Time to Assess Tax NTBP Non-TEFRA Notice of Beginning of Administrative Proceedings 3904 Letter 3904 - TEFRA Administrative Adjustment Request (AAR) 60 Day Objection Letter 886Z Form 886Z - TEFRA Partners' Shares of Income DBA Doing Business As TMP Tax Matters Partner BOD Business Operating Division ERCS Examination Returns Control System AAC AIMS Assignee Code
Related Resources
2.2.4.1.7 (01-01-2023) Related Resources IRM 4.29, Partnership Control System (PCS) IRM 4.31, Pass-Through Entity Handbook Form 8337, Partnership Control System Key Case/Investor Inquiry IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance
PICF Inquiry (Command Code TSINQ)
2.2.4.2 (01-01-2015) PICF Inquiry (Command Code TSINQ) This process accesses the various PICF records to extract the elements of data required to complete the inquiry output screen displays. There must be a Partnership or Partner record on the PICF for the Line 1 entry, (TIN, FS, MFT, and Tax Period) in order for any inquiry to be processed. When errors are detected one of the following error messages will be displayed. Where appropriate, the operator should correct the input screen element and re-enter. If all items are successfully processed, the message "REQUEST COMPLETED" is displayed on line 24. Message Condition CC-DEFINER NOT VALID WITH TSINQ CC-definer is not blank, I,P, or T. I/O ERROR (PICF, FIND, XXXX) Computer error, try again. INVALID INVESTOR MFT Not numeric, or not valid for PICF. INVALID INVESTOR TAX PERIOD Not YYYYMM format. INVALID INVESTOR TIN TIN does not have a valid configuration. INVALID INVESTOR TIN, F/S TIN does not have a valid configuration and/or File Source Indicator. INVALID KEY CASE MFT Not numeric, or not valid for PICF. INVALID KEY CASE TAX PERIOD Not YYYYMM format. INVALID KEY CASE TIN TIN does not have a valid configuration. INVALID KEY CASE TIN, F/S TIN does not have a valid configuration and/or File Source Indicator. INVESTOR FS/MFT INCONSISTENT Investor File Source is not consistent with the MFT. INVESTOR MFT/TAX PERIOD INCONSISTENT MFT and Tax Period are not consistent. INVESTOR RECORD NOT ON PICF Self explanatory. INVESTOR TIN/MFT INCONSISTENT Self explanatory. KEY CASE FS/MFT INCONSISTENT Key Case File Source is not consistent with the MFT. KEY CASE MFT/TAX PERIOD INCONSISTENT MFT and Tax Period are not consistent. KEY CASE NOT LINKED TO INVESTOR Indicates the input Partnership TIN/FS/MFT/Tax-Period is not linked to the input Partner indicated on line 1. KEY CASE RECORD NOT ON PICF Self explanatory. KEY CASE TIN/MFT INCONSISTENT Self explanatory. MFT 47 INVALID ON KEY CASE MFT 47 is not valid for PICF. PN TIN CHANGED TO nnnnnnnnnnnn PICF account is Changed-TIN case. Displays new edited TIN. Re-input using new TIN. PS TIN CHANGED TO nnnnnnnnnnnn PICF account is Changed-TIN case. Displays new edited TIN. Re-input using new TIN.
Command Code TSINQ with Command Code Definer "P" Input
Exhibit 2.2.4-1 Command Code TSINQ with Command Code Definer "P" Input TSINQP Input Screen Format. As described in content. Please click here for the text description of the image. Record Element Description Element Line Position Description 1 1 1–5 CC "TSINQ" 2 1 6 CC-Definer-"P" 3 1 7–18 Edited TIN/FS-Partnership (Item 2) 4 1 20–21 MFT-Format NN (Item 3) 5 1 23–28 TAX-PRD-Format YYYYMM (Item 4) Note: Item Numbers in parenthesis refer to those on Form 8337. TSINQP INPUT Screen Example. As described in content. Please click here for the text description of the image.
Command Code TSINQ with Command Code Definer "P" Output
Exhibit 2.2.4-2 Command Code TSINQ with Command Code Definer "P" Output TSINQP Output Screen Format. As described in content. Please click here for the text description of the image. Record Element Description Element Line Position Description 1/2 1 1–6 CC TSINQ with CC Definer "P" 3 1 7–18 Partnership TIN/FS 4 1 20–21 Partnership MFT 5 1 23–28 Partnership Tax Period 6 1 71–80 Date of request (MM-DD-YYYY) 7 2 11–14 Partnership Name Control 8 2 25–36 Partnership AAC 9 5 35-37 Partnership CTF-CD 10 3 11–12 Partnership AIMS-STATUS-CD 11 3 14–37 Status Code Title (generated) 12 4 11–20 AIMS-STATUS-DT (MM-DD-YYYY) 13 4 35–37 Appeals Office Code 14 5 17–20 Database source ("PICF" ) 15 7 13–22 Statute of Limitations Date (MM-DD-YYYY) 16 7 37 PICF Code 17 10 14–17 Special Project Code 18 10 35–37 AIMS Activity Code 19 11 11–12 Source Code 20 12 4–38 Source Code Title (generated) 21 14 14–15 Disposal Code 22 14 30–39 Disposal Date (MM-DD-YYYY) 23 16 4–38 AIMS Name 1st Line 24 17 4–38 AIMS Name 2nd Line 25 18 4–38 AIMS Street Address 26 19 4–38 AIMS City, State, & Zip Code 27 3 50–52 Partnership TEFRA-CD (Yes or No) 28 3 71–80 Partnership record creation date (MM-DD-YYYY) 29 4 49 Tier indicator (if Partnership is also a Partner) # or blank 30 4 71–80 424–DROP-DT (MM-DD-YYYY) 31 5 50–54 Number of Linkages 32 5 71–80 PURGE-DT (MM-DD-YYYY) 33 6 56–59 Type of notice generated for all investors (NBAP, FPAA, 60DY, APL1, APL2, DOCK, F872, NTBP, NNNI, 3904, 886Z) 34 6 71–80 60–DAY-DT (MM-DD-YYYY) 35 7 57 Partnership Penalty Indicator ("P" , "A" , "X" or blank) 36 7 71–80 120 Day Drop Date (MM-DD-YYYY) 37 Reserved 38 9 54–62 Docket Number 39 10 56–61 Promoter Number 40 11 52–54 Reserved 41 20-21 41–80 Partnership User Special Message 42 14 46–80 Partnership DBA Name 43 16 46–80 TMP Name 1st Line 44 17 46–80 TMP Name 2nd Line 45 18 46–80 TMP Street Address 46 19 46–80 TMP City, State, & Zip Code 47 Reserved 48 6 13–20 Statute of Limitations Code (NNNNNNNN) 49 6 28–29 Masterfile BOD Code 50 6 37–39 Masterfile BOD Client Code 51 7 24 Partnership Statute Extension Indicator ( "R" or blank) 52 2 54-57 Partnership ERCS Tracking Code (NNNN) 53 21 15-29 Partnership Assessment Amount 54 22 15-29 Partnership Adjustment Amount TSINQP Output Screen Example As described in content. Please click here for the text description of the image.
Command Code TSINQ with Command Code Definer "I" Input
Exhibit 2.2.4-3 Command Code TSINQ with Command Code Definer "I" Input TSINQI Input Screen Format As described in content. Please click here for the text description of the image. Record Element Description Element Line Position Description 1 1 1–5 CC "TSINQ" 2 1 6 CC-Definer-"I" 3 1 7–18 Edited Investor TIN/FS 4 1 20–21 Investor MFT 5 1 23–28 Investor TAX-PRD (YYYYMM) 6 1 30–41 Edited Partnership TIN/FS 7 1 43–44 Partnership MFT 8 1 46–51 Partnership Tax Period (YYYYMM) TSINQI Input Screen Example As described in content. Please click here for the text description of the image.
Command Code TSINQ with Command Code Definer "I" Output
Exhibit 2.2.4-4 Command Code TSINQ with Command Code Definer "I" Output TSINQI Output Screen Format As described in content. Please click here for the text description of the image. Record Element Description Element Line Position Description 1 1 1–6 CC "TSINQI" 3 1 7–18 Partner TIN/File Source Code 4 1 20–21 Partner MFT 5 1 23–28 Partner Tax Period 6 1 30–41 Partnership TIN/File Source Code 7 1 43–44 Partnership MFT 8 1 46–51 Partnership Tax Period 9 1 71–80 Date of Request (MM-DD-YYYY) 10 2 11–14 Partner Name Control 11 2 25–36 Partner AIMS Assignee Code 12 5 35-37 PN-CTF-CD 13 3 12–13 Partner AIMS-STATUS-CD 14 3 15–38 Status Code Title (generated) 15 4 11–20 AIMS-STATUS-DT (MM-DD-YYYY) 16 4 35–37 Appeals Office Code 17 5 17–20 Database Source ("PICF" ) 18 7 13–22 Statute of Limitations Date (MM-DD-YYYY) 19 7 37 PICF Code 20 8 14–17 Special Project Code 21 8 35–37 AIMS Activity Code 22 9 11–12 Source Code 23 19 21 PN Closing Code 24 9 35–37 Reserved 25 10 4–38 Source Code Title (generated) 26 12 4–38 AIMS Name 1st Line 27 13 4–38 AIMS Name 2nd Line 28 14 4–38 AIMS Street Address 29 15 4–38 AIMS City, State, & Zip Code 30 17 13–20 PN Bankruptcy Literal ("BANKRUPT" or blank) 31 17 32–41 PN Bankruptcy Date (MM-DD-YYYY) 32 18 14–19 PN K1 Loss Percentage 33 19 11–20 PN 1–YEAR-ASSESSMENT-DATE (MM-DD-YYYY) 34 18 32 Partner Penalty Indicator ("P" or Blank) 35 19 32–41 1-Year-Assessment-Date-Estbd (MM-DD-YYYY) 36 20 15 Report-Package-Indicator 37 20 32–41 RPI-Received-Date (MM-DD-YYYY) 38 21 15–16 Disposal Code 39 21 32–41 Disposal Date (MM-DD-YYYY) 40 22 15–19 TEFRA Time (nnn.n) 41 22 32–41 TEFRA Asmt Report Extract Date (MM-DD-YYYY) 42 23 16–30 TEFRA Assessment Amount 43 3 50–52 Partner TEFRA-CD (T or blank) 44 3 71–80 K1 Add Date (MM-DD-YYYY) 45 4 49 Tier Indicator (#, P, S, or X) 46 4 71–80 PN 424–DROP-DT (MM-DD-YYYY) 47 5 50–54 Number of Linkages 48 5 71–80 PN PURGE-DT (MM-DD-YYYY) 49 6 55 SUM-CLOSED-IND 50 6 71–80 Partner Record Creation Date (MM-DD-YYYY) 51 7 55 PS Linkages Closed Ind 52 7 71–80 Linkage Record Creation Date (MM-DD-YYYY) 53 8-9 41–80 Partner User Special Message 54 10 46–80 PN K1 Name Line 55 11 46–80 PN K1 Additional Address 56 12 46–80 PN K1 Street Address 57 13 46–80 PN K1 City, State, & Zip Code 58 15 46–80 Partnership AIMS Name 1 59 16 46–80 Partnership AIMS Name 2 60 17 46–80 Partnership AIMS Address 61 18 46–80 Partnership AIMS City, State, & Zip 62 19 52–54 Partnership TEFRA-CD 63 19 77–80 Type of notice generated for all investors (NBAP, FPAA, 60DY, APL1, APL2, DOCK, F872, NTBP, NNNI, 3904, 886Z) 64 20 51 Tier Indicator (# or blank) 65 20 71–80 60–DAY-DT (MM-DD-YYYY) 66 21 54–56 Reserved 67 21 71–80 Settlement Date (MM-DD-YYYY) 68 22 58–63 Promoter Number 69 23 53–64 Partnership AAC 70 6 13–20 Statute of Limitations Code (NNNNNNNN) 71 6 28–29 Partner Masterfile BOD Code (LM, SB, WI, or TE) 72 6 37–39 Partner Masterfile BOD Client Code 73 7 24 Restricted Statute Extension Indicator ("R" or blank) 74 2 59-62 Partner ERCS Tracking Code (NNNN) 75 22 77-80 Partnership ERCS Tracking Code (NNNN) TSINQI Output Screen Example As described in content. Please click here for the text description of the image.
Source: official text