Internal Revenue Manual
IRM 2.3.45 — Command Code XSINQ
Part 2. Information Technology
Chapter 3. IDRS Terminal Responses Section 45. Command Code XSINQ 2.3.45 Command Code XSINQ Manual Transmittal December 20, 2024 Purpose (1) This transmits revised IRM 2.3.45, IDRS Terminal Responses, Command Code XSINQ. Material Changes (1) IRM 2.3.45.1 Updated the required Internal Controls Section to include Authority, Term/Acronyms/Definitions and Related Resources. (2) Replaced Wage & Investment (W&I) to Taxpayer Services (TS) throughout IRM. Effect on Other Documents IRM 2.3.45, dated March 06, 2023, is superseded. Audience LMSB, SB/SE, TE/GE, TS. Effective Date (12-20-2024) Rajiv R Uppal Chief Information Officer
Program Scope and Objectives
2.3.45.1 (12-20-2024) Program Scope and Objectives This IRM section provides the instructions for the use of Excess Collection File (XSF) command code XSINQ Purpose These sections provides instructions for inquiry of information to the URF database Audience All IRS business areas. Policy Owner Chief Information Officer Program Owner IDRS Primary Stakeholders Taxpayer Services TS, Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE), and Enterprise Operations (EOPS). Program Goals This system manages data that was extracted from the Corporate Account Data Stores (BMF and IMF) allowing IRS employees to take specific actions on taxpayer account issues.
Background
2.3.45.1.1 (03-01-2023) Background The Excess Collection File (XSF) contains all non-revenue receipt credits. Command Code XSINQ is used to display an entire DC record from the Excess Collection File.
Authority
2.3.45.1.2 (12-20-2024) Authority IRM 20.1, Penalty Handbook, provides guidance to all areas of the IRS for all civil penalties imposed by the Internal Revenue Code (IRC). It sets forth general policy and procedural requirements for assessing and abating penalties, and it contains discussions on topics such as criteria for relief from certain penalties.
Responsibilities
2.3.45.1.3 (03-01-2023) Responsibilities The Director, Business Support, is the director responsible for the servicewide civil penalty program. The Director, Internal Management, is the director responsible for the IDRS Command Code. Overall responsibility for civil penalty programs is assigned to OSP. OSP is a matrix organization residing in the Business Support (Small Business/Self Employed) Function. OSP is charged with coordinating policy and procedures concerning the civil penalty program administration, ensuring consistency with the penalty policy statement, reviewing and analyzing penalty information, researching penalty effectiveness on compliance trends, and determining appropriate action necessary to promote voluntary compliance. Each and every taxpayer has a set of fundamental rights when dealing with IRS as provided in the Taxpayer Bill of Rights (TBOR). All employees handling penalty cases must do so in accordance with the TBOR as listed in IRC 7803(a)(3). The TBOR can also be found at Taxpayer Bill of Rights on irs.gov
Program Management and Review
2.3.45.1.4 (03-01-2023) Program Management and Review Every function in the IRS has a role in proper penalty administration. It is essential that each function conduct its operations with an emphasis on promoting voluntary compliance. Appropriate business reviews should be conducted to ensure consistency with the penalty policy statement (Policy Statement 20-1) and philosophy. Attention should be directed to penalty program coordination between offices and functions to make sure that approaches are consistent and penalty information is used for identifying and responding to compliance problems.
Program Controls
2.3.45.1.5 (03-01-2023) Program Controls SACS controls all the IDRS user accesses and permissions.
Terms/Acronyms/Definitions
2.3.45.1.6 (12-20-2024) Terms/Acronyms/Definitions The following table defines acronyms frequently used throughout this IRM section: Acronyms Definitions XSF Excess Collection File MFT Master File Tax
Related Resources
2.3.45.1.7 (12-20-2024) Related Resources IRM 3.17.220 Excess Collections File.
General Information for Command Code XSINQ
2.3.45.2 (07-01-2011) General Information for Command Code XSINQ The Excess Collection File (XSF) contains two accounts, non-revenue receipts credits in Account 6800 (Excess Collections) and Account 9999 (Revenue Clearance Accountability). Each record within the file contains the Control Number, amount and source of the credit, IRS received date, status code and other available payment and follow-up information. The XSF is maintained in IDRS with the use of several command codes. Adding to the Excess Collection File is done by CC XSADD, CC XSADDR generates the format to be used in adding a record to the file. CC XSAPLR generates the format to be used by CC XSAPL which applies from the file and, if requested, will also generate a 2349CG notice. CC XSOUT debits, changes or voids a record. History of the XS record and status changes are recorded with all command codes. CC XSENT will do one or all of the following: Change record status, add follow-up information to the record, correct erroneous names and addresses, and change the IRS Recvd-Date on the record. Refund applications are made with CC XSREF. XSREFR generates the format to be used in the XSF refund application command code. Research of the XSF is done with CC XSINQ and can be researched in three different ways: by amount of remittance, name control, or DLN. If the DLN is not known, adding the Area Office to one of the other data elements will narrow the search down from region wide to that area. There are 7 possible key combinations: (a) NAME-CTRL only, (b) ORIGINAL-AMT only, (c) NAME-CTRL and ORIGINAL-AMT, (d) NAME-CTRL and FILE-LOCATION-CD, (e) ORIGINAL-AMT and FILE-LOCATION-CD, (f) NAME-CTRL, ORIGINAL-AMT, and FILE-LOCATION-CD, and (g) UR-CTRL-NUM only. XSF records are established, corrected and applied only by the Service Center Excess Collection function in the Accounting Branch. XSF applications will be numbered daily via the IDRS computer's blocking and numbering run.
Command Code XSINQ
2.3.45.3 (01-01-2003) Command Code XSINQ Use this CC to display one or more records in the XSF, based on the data elements input. This request can be completed with one, or the combination of three data elements: name control, amount, and the control number. If the Control Number is not known, adding the Area Office to one of the other data elements will narrow the search down from region wide to that area. An inquiry addressed to the name file or control number file produces the complete XS record(s). An inquiry addressed to the amount file produces only the name control(s) and the Control Number(s); further inquiry is necessary to produce the complete record.
Command Code XSINQ—Valid Response
2.3.45.4 (01-01-2003) Command Code XSINQ—Valid Response Depends on what combination of money amount, name control, and DLN is entered. When money amount (with or without a AO/DO-SC-CD) is the only information entered, See Exhibit 2.3.45-3. When the name control (with or without a AO/DO-SC-CD or ORIGINAL-AMT-EDITED) is the only information entered, the display in See Exhibit 2.3.45-1.through See Exhibit 2.3.45-2. will be shown. When another record is present for display, that record will begin on the next available print line following the preceding record.
Error Response for Command Code XSINQ
2.3.45.5 (01-01-2005) Error Response for Command Code XSINQ NOTE: Error messages will be displayed on line 21. Correct the data fields per error message and re-enter. Error Message: "AMOUNT FIELD INVALID" Error Condition: Not 3 to 14 positions including commas and decimal point, or not all numerics. Solution: Correct and re-input Error Message: "ASTERISK MISSING OR POSITIONED WRONG" Error Condition: You tried to get display of the name file from an amount file display and the asterisk was missing or was not in the correct position. Solution: Put asterisk in the first position (Beside name control you want displayed). Move cursor to 1st position of next line — then re-enter. Error Message: "AO/DO/SC INVALID FOR THIS CENTER" Error Condition: The Area Office is not within this Service Center. Solution: Correct and re-enter. Error Message: "N/C AMT OR CONTROL NUMBER REQUIRED" Error Condition: The CC XSINQ has been entered without any search data. Solution: Re-enter cc along with any combination of N/C, amount or Control number. Error Message: "NO RECORD FOUND FOR GIVEN DATA" Error Condition: Self explanatory Solution: Change search info and re-enter. Error Message: "CONTROL NUMBER/AMOUNT MISMATCH" Error Condition: The data being displayed on the screen does not exactly match the data called for. The ORIGINAL-AMT-EDITED is different. Solution: Be sure this is the record you want before taking any action. Error Message: "CONTROL NUMBER INVALID" Error Condition: The Control Number is not formatted correctly or is not all numeric. Solution: Correct and re-enter. Error Message: "CONTROL NUMBER/NAME CONTROL MISMATCH" Error Condition: The data being displayed does not exactly match the data called for. The NAME-CTRL is different. Solution: Be sure this is the record you want before taking any action. Error Message: "CONTROL NUMBER/BOTH NC AMT MISMATCH" Error Condition: The data requested does not exactly match the data called for. Both the NAME-CTRL and ORIGINAL-AMT-EDITED are different. Solution: Be sure this is the record you want before taking action. Error Message: "ACCT FOUND/JOURNAL STATUS MISMATCH" Error Condition: Journal Status Indicator on the base record does not match the type of data you are trying to display to the screen. Solution: Use CC URINQ to display the requested data to the screen. Error Message: "DEADLOCK CONDITION PRESENT" Error Condition: This account is currently being used by another run. Solution: Try later. Error Message: "RECOVERY IN PROGRESS" Error Condition: A Recovery is being done to the Database and is unavailable. Solution: Try later. Error Message: area-name "IS DOWN" Error Condition: An area of the Database is down or unavailable. Solution: Try later. Error Message: area name "IS RESTRICTED" Error Condition: An area of the Database is restricted or unavailable. Solution: Try later. Error Message: tif-type "TIF" tif-num "-AREA IS UNAVAILABLE" Error Condition: This particular TIF-AREA is unavailable for use. Solution: Try later. Error Message:"REQUEST EXCEEDS CHARACTER LIMIT" Error Condition: Request was more than 17 characters. Solution: Enter Correct Information. Error Message:"REQUEST HAS EXCEEDED PAGE LIMIT" Error Condition: Request has exceeded 999 page limit. Solution: Please narrow down search criteria.
XS-INQUIRY-REALTIME-INPUT
Exhibit 2.3.45-1 XS-INQUIRY-REALTIME-INPUT Command Code XSINQ Input Display. CC XSINQ Input Format Please click here for the text description of the image. Record Element Description: Item Line Position Description and Validity 1 1 1–5 COMMAND-CD-CC XSINQ 2 2 1–4 NAME-CTRL — Valid name-ctrl, if known. UNKN — If added to XS file as unknown. Blanks — If name-ctrl is not known. OR 1–14 ORIGINAL-AMT-EDITED — Must include decimal and comma(s) when present. Blanks — if amount not known. OR 1–17 CTRL-NUM-EDITED — Format NNNNN-NNN-NNNNN-N with the first two numerics a valid area office for this region. May or may not be present (blanks when not present). 3 3 1–14 ORIGINAL-AMT-EDITED — Must include decimal and comma(s) when present. Blanks — if amount not known. This can be used in combination with NAME-CTRL in Line 2 OR in combination with NAME-CTRL in Line 2 and valid FILE-LOCATION-CODE in Line 4. 4 4 1–2 FILE-LOCATION-CD — Format NN (valid area) . May or may not be present (blanks when not present). See table below for valid Campus and File Location Codes. This can be used in combination with NAME-CTRL in Line 2 and a blank line in Line 3 OR in combination with ORIGINAL-AMT-EDITED in Line 2 and a blank line in Line 3 OR in combination with NAME-CTRL in Line 2 and ORIGINAL-AMT-EDITED in Line 3. NOTE: At least one of the elements (2 to 4) must be present. Campus Campus File-Location-Codes Atlanta 07 58, 59, 65, 69, 67 Andover 08 01, 02, 03, 04, 05, 06, 10, 12, 14, 16 Kansas City 09 36, 37, 39, 40, 41, 42 43, 44, 45, 46, 47, 48 Cincinnati 17 26, 27, 31, 34, 35, 38 Austin 18 20, 21, 50, 53, 71, 73, 74, 75, 76 Brookhaven 19 11, 13, 22 Philadelphia 28 23, 25, 51, 52, 54, 55, 66, 98 Ogden 29 60, 78, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93 Memphis 49 56, 67, 61, 62, 63, 64, 72 Fresno 89 15, 24, 33, 68, 77, 94, 95 Terminal Response: Error Response: Error messages will be displayed on line 21. Valid Response: See XSAF-INQUIRY-SCREEN-RESPONSE and XSCF-INQUIRY-SCREEN-RESPONSE.
XSCF-INQUIRY-SCREEN-RESPONSE
Exhibit 2.3.45-2 XSCF-INQUIRY-SCREEN-RESPONSE BASE-REC: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1–35 NAME-LINE-1 2 2 1–35 NAME-LINE-2 3 3 1–35 STREET-ADDR 4 4 1–34 CITY-STATE-ZIP 5 5 3–19 CTRL-NUM-EDITED 6 5 21-22 UR-CAMPUS-CD 7 5 24–35 TIN-FILE-SOURCE-EDITED 8 5 37–38 MFT 9 5 40–45 TXPRD 10 6 3-26 TRACE-ID-EDITED 11 7 3–17 ORIGINAL-DOLLAR-AMT-EDITED 12 7 19–33 BALANCE-AMT 13 7 35–38 JOURNAL-STATUS 14 7 40 STATUTE-CASE-IND S — Account was added to Excess Collection during weekly running of XSF55. 15 8 3–10 RECVD-DT 16 8 12–19 ENTRY-DT 17 8 21 NOTICE-IND N — No 2349CG notice was generated. Y — A 2349CG notice was generated. 18 8 23–24 SOURCE-CD 19 8 26–29 STATUS-CD 20 8 31–32 TYPE-OF-PAYMENT 21 8 34–43 EMPLEE-NUM 22 9 1–50 PAYMENT-INFO NOTE: When no data is available for NAME-LINE-2, STREET-ADDR, or CITY-STATE-ZIP, the remaining lines of information will move up accordingly. M-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—M 2 1 3–10 APPLICATION-DT 3 1 12–15 APPLICATION-NAME-CTRL 4 1 17–28 TIN-FILE-SOURCE-EDITED 5 1 30–39 EMPLEE-NUM 6 2 3–4 MFT-CD 7 2 6–11 TAX-PRD 8 2 13–15 PLAN-NUM 9 2 17–33 DLN-EDITED 10 2 35-36 DESIGNATED-PAYMENT-CD 11 3 3–5 PRIMARY-TRANS-CD 12 3 7–21 PRIMARY-TRANS-AMT-EDITED 13 4 3–5 SECONDARY-TRANS-CD—when present. 14 4 7–21 SECONDARY-TRANS-AMT-EDITED—when present. 16 5 3–5 TERTIARY-TRANS-CD—when present. 17 5 7–21 TERTIARY-TRANS-AMT-EDITED—when present. 18 6 3–10 RETURN-FILE-DT 19 6 12 NOTICE-IND 20 7 3–72 REMARKS N-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—N 2 1 3–10 APPLICATION-DT 3 1 12–25 GENERAL-LEDGER-ACCT-NUM—when present. 4 1 27–34 LOCATION-CD-OR-23C-DT—when present. 5 1 36–45 EMPLEE-NUM 6 2 3–14 TIN-FILE-SOURCE-EDITED—when present. 7 2 16–21 TAX-PRD—when present. 8 2 23–28 TAX-FORM-NUM—when present. 9 2 30–37 RETURN-FILE-DT 10 2 39 NOTICE-IND 11 3 3–17 APPLICATION-AMT-EDITED 12 4 3–72 RE-MARKS R-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—R 2 1 3–10 REFUND-DT 3 1 12–21 EMPLEE-NUM 4 1 28–42 REFUND-AMT-EDITED 5 2 3–14 TIN-FILE-SOURCE-EDITED—when present. 6 2 16–23 RETURN-FILE-DT 7 3 3–37 NAME-LINE-1 8 4 3–37 NAME-LINE-2—when present. 9 5 3–37 STREET-ADDR 10 6 3–36 CITY-STATE-ZIP F-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—F 2 1 3–10 FOLLOW-UP-DT 3 1 12–21 EMPLEE-NUM 4 2 2–71 FOLLOW-UP-NARRATIVE A, C, E, G, K, O, Q, S, U, or W HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—A, C, E, G, K, O, Q, S, U, or W 2 1 3–10 CHG-DT 3 1 12–22 A-C-E-G-K-O-Q-S-U-W-CHG-LITERAL 4 1 24–33 EMPLEE-NUM 5 2 3–37 OLD-ENT-INFO V-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—V 2 1 3–10 VOID-DT 3 1 12–17 VOIDED-LITERAL 4 1 19–33 VOID-AMT-EDITED 5 1 35–44 EMPLEE-NUM 6 2 3–37 RE-MARKS T-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—T 2 1 3–10 APPLICATION-DT 3 1 12–17 TRANSFER-LITERAL 4 1 19–33 TRANSFER-AMT-EDITED 5 1 35–44 EMPLEE-NUM 6 2 3–72 RE-MARKS Z-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—Z 2 1 3–10 AMT-CHG-DT 3 1 12–21 AMT-CHG-LITERAL 4 1 23–37 AMT-CHG-EDITED 5 1 38 SIGN-CHAR— + or –, sign indicating increase or decrease to the original-amt-edited. 6 2 3–10 ORIGINAL-AMT-LITERAL 7 2 12–26 ORIGINAL-DOLLAR-AMT-EDITED 8 2 28–37 EMPLEE-NUM 9 3 3–37 RE-MARKS L-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—L 2 1 3–10 NOTICE-DT 3 1 12–21 EMPLEE-NUM Y-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—Y 2 1 3–10 CLSC-DT 3 2 3–37 REMARKS H-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—H 2 1 3–10 XS-FREEZE-DT 3 1 12–17 FREEZE-LITERAL 4 1 19–28 EMPLEE-NUM 5 1 30–37 RETURN-FILE-DT J-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—J 2 1 3–10 RECVD-DT-CHG-DT 3 1 12–25 RECVD-DT-LITERAL 4 1 28–37 EMPLEE-NUM 5 1 39–46 OLD-RECVD-DT P-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—P 2 1 3–52 PAYMENT-INFO I-HISTORY: a. Output Display: CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1 REC-TYPE-CD—I 2 1 3–10 JOURNAL-STATUS-CHG-DT 3 1 12–26 STATUS-CHG-AMOUNT
XSAF-Inquiry-Realtime-Input
Exhibit 2.3.45-3 XSAF-Inquiry-Realtime-Input a. Terminal Response: The following display is generated when an amount only is input to CC XSINQ. To display a particular record, place an asterisk in column one next to the chosen record and re-input. CC XSINQ Output Format Please click here for the text description of the image. b. Record Element Description: Item Line Position Description and Validity 1 1 1–5 COMMAND-CD—CC XSINQ 2 1 10–15 AMT-LITERAL 3 1 26–39 ORIGINAL-DOLLAR-AMT-EDITED 4 2–20 2–5 NAME-CTRL
Source: official text