Internal Revenue Manual
IRM 2.8.6 — AIMS Command Code AMAXU
Part 2. Information Technology
Chapter 8. Audit Information Management System (AIMS) Section 6. AIMS Command Code AMAXU 2.8.6 AIMS Command Code AMAXU Manual Transmittal December 02, 2024 Purpose (1) This transmits revised IRM 2.8.6, Audit Information Management System (AIMS), AIMS Command Code AMAXU. Material Changes (1) IRM 2.8.6 Replaced Wage and Investment (WI, W&I) with Taxpayer Services (TS) throughout the IRM. (2) IRM 2.8.6.8 Added new PBC 411 to error message PBC XXX, DISP-CD XX – SURVEY-REASON-CD REQUIRED. (3) IRM 2.8.6.8 Added Item Number 431 to error message TC 424 RECORD. Effect on Other Documents IRM 2.8.6, dated December 08, 2023, is superseded. Audience This IRM is intended for the general use of IDRS system personnel from all four Business Operating Divisions (TS, SB/SE, LB&I and TE/GE) and Appeals accessing the Audit Information Management System. Effective Date (01-01-2025) Rajiv Uppal Chief Information Officer
Program Scope and Objectives
2.8.6.1 (12-02-2024) Program Scope and Objectives This IRM section provides the instructions for the Audit Information Management System (AIMS) command code AMAXU. AMAXU is a correction command code used to change, delete, or input various fields on the TIF record. While some fields may be corrected while the tax module is in inventory, AMAXU is primarily used to correct fields after the case has been closed. AMAXUA, E, and O will generate TC 971 (21) , TC 972 (21) and TC 560 (25) records to BMF when Bipartisan Budget Act (BBA) adjustments are made to the tax module. Purpose: This transmits revised IRM 2.8.6, Audit Information Management System (AIMS), AIMS Command Code AMAXU. Audience: The audience for this IRM section are users of the Audit Information Management System (AIMS). Policy Owner: Information Technology, Chief Information Officer. Program Owner: Information Technology, Applications Development, Compliance, Business Compliance Management System Branch AIMS Related Section. Primary Stakeholders: IDRS users from Appeals, LB&I, SB/SE, TE/GE and TS. Program Goals: To provide explicit instructions for the use of command code AMAXU in entering and requesting data.
Background
2.8.6.1.1 (01-01-2024) Background As a result of a study, it was concluded that Examination had a need for a new information management system. The study group recommended a terminal assisted Audit Information Management System (AIMS). A stand alone direct access terminal system was considered along with the enhancement of IDRS. Enhancement of IDRS was determined to be clearly the best choice for the Service. This new system satisfied Examination Division's current needs for accurate and timely inventory controls, better control of assessments and up-to-date management reports. The system traces examination results through final determination of tax liability including Appeals and Tax Court. After the successful implementation of AIMS for the Examination Division, control of returns in Appeals was added to AIMS. As of January 1, 1977 control of Exempt Organization returns was added and on October 1, 1977 control of Employee Plan returns was added.
Authority
2.8.6.1.2 (01-01-2024) Authority During the summer of 1973, the Deputy Commissioner established a Task Force to identify ADP requirements of Compliance functions, and to make appropriate recommendations to satisfy their needs.
Responsibility
2.8.6.1.3 (01-01-2024) Responsibility Headquarters AIMS Related Section is responsible for maintaining procedures related to AIMS programming.
Program Management and Review
2.8.6.1.4 (01-01-2024) Program Management and Review Command Code AMAXU is managed by Work Requests which are submitted for changes and also by tickets which are submitted by users for corrections.
Program Controls
2.8.6.1.5 (01-01-2024) Program Controls IRS implements access control measures that provide protection from unauthorized alteration, loss, unavailability, or disclosure of information. SACS controls all the IDRS user accesses and permissions.
Terms/Acronyms/Definitions
2.8.6.1.6 (12-15-2017) Terms/Acronyms/Definitions The following table defines acronyms frequently used throughout this IRM section: Terms Acronym Definition BMF Business Master File TIF Taxpayer Information File EO Exempt Organizations TIN Taxpayer Identification Number
Related Resources
2.8.6.1.7 (12-15-2017) Related Resources Work Request Management System (WRMS) Unified Work Request (UWR) Process Functional Specification Package (FSP) 1.05.25.01, Command Code AMAXU
Command Code AMAXU
2.8.6.2 (01-01-2009) Command Code AMAXU Command code AMAXU is a correction command code that is used to change or input various fields to a specified record on AIMS. CC AMAXU has five (5) definers.
Command Code AMAXUA
2.8.6.3 (01-01-2004) Command Code AMAXUA Command Code AMAXUA is a correction command code that follows the same processing rules as CC AMAXUE. However, it is limited to cases in Appeals statuses 80-89. Follow the processing criteria specified for CC AMAXUE when using CC AMAXUA. The input document for CC AMAXUA is Form 5572, Appeals Correction Request.
Command Code AMAXUE
2.8.6.4 (01-01-2000) Command Code AMAXUE This command code is used to update Examination fields on AIMS. The input document for CC AMAXUE is Form 5349, Examination Correction Request. To correct closed cases (status codes > 79) in EGC 1XXX or 2XXX, the input must be made on a field office terminal.
Command Code AMAXUO
2.8.6.5 (01-01-2000) Command Code AMAXUO This command code is used for records under control of Exempt Organizations and Government Entities. The input document for CC AMAXUO is Form 5598, TE/GE Correction Request. Also used for MFT 76 and TE/GE flowthrough cases.
Command Code AMAXUP
2.8.6.6 (01-01-2000) Command Code AMAXUP Command Code AMAXUP is a correction command code that is used to change or input various fields to a specified record on AIMS. This command code is used for records under control of an Employee Plans function. The input document for CC AMAXUP is Form 5598, TE/EP Correction Request.
Command Code AMAXUZ
2.8.6.7 (01-01-2000) Command Code AMAXUZ For each terminal, there is a 4-character "AMAXU Update Counter" , used to keep track of AMAXU updates. The counter is incremented by one for each successful update for AMAXUE, AMAXUA, AMAXUP, AMAXUO. The total number of updates is displayed along with the Request Completed message in the following format: " REQUEST COMPLETED/UPDATES NNNN" . Whenever you wish to reset the counter to zero, enter AMAXUZ in positions 1-6 of line 1 and transmit the screen. The message returned will be: " COUNTER RESET TO 0000" .
Command Code AMAXUE, AMAXUA, AMAXUO and AMAXUP Error Messages
2.8.6.8 (01-01-2025) Command Code AMAXUE, AMAXUA, AMAXUO and AMAXUP Error Messages Line 24 of input screen will be reserved for messages. If all data input for CC AMAXUE, AMAXUA, AMAXUO and AMAXUP has been entered successfully and there are no errors encountered, the message " REQUEST COMPLETED/UPDATES NNNN" will be displayed on line 24. If any errors are encountered any of the following error messages may appear on line 24. 6235(a)(1)-DT (PPA DEADLINE) ONLY VALID FOR MFT 06 OR 35 Self Explanatory 6235(a)(2)-DT ONLY VALID FOR MFT 06 OR 35 Self Explanatory 6235(a)(3)-DT CANNOT BE CHANGED TO AN EARLIER DATE Self Explanatory 6235(a)(3)-DT ONLY VALID FOR MFT 06 OR 35 Self Explanatory ABSTRACT INVALID OR INCOMPLETE The Form 720 abstract input is not valid or all the data necessary has been input ACT-CD/PROJECT-CD INCONSISTENT Self-explanatory ACTIVITY CODE/MFT INCONSISTENT The activity code on AIMS does not agree with the account MFT ACTIVITY CODE CANNOT BE CHANGED FOR MFT 46 CASES Self explanatory. For BMF MFT 46 cases only (EGC = 72XX). ACTIVITY-CODE XXX IS NON-TAXABLE - CLAIM-AMOUNT INVALID Self explanatory. ACT-CD 305 - SPECIAL-PROJECT-CD MUST BE 0999 & SOURCE-CD MUST BE 23 Self Explanatory. For EGC 77XX and 79XX only. ADD-MOD-DAYS-CURRENT ONLY VALID FOR MFT 06 OR 35 Self Explanatory AGING-RSN-CD 50 - EGC MUST BE 2XXX Self-explanatory AGING-REASON 50 & 51 ONLY VALID WITH CLOSING PBC 212 Self-explanatory AGING-REASON 50 & 51 ONLY VALID WITH PBC 212 Self-explanatory AIMS-AGING-REASON-CD04 - EGC XXXX INCONSISTENT MUST HAVE 1XXX EGC WITH AIMS-AGING-REASON 04 AIMS-AGING-REASON-CD (ITEM 410) IS ONLY VALID FOR EGC 76XX SELF EXPLANATORY ALPHA STATUTE = AE, CANNOT UPDATE 6235(a)(1)-DT (PPA DEADLINE) Self Explanatory AMAXUE VALID ONLY FOR EGC 1XXX, 2XXX OR 5XXX SELF EXPLANATORY AMAXUO ONLY VALID FOR EGC 7XXX SELF EXPLANATORY AMT CL CANNOT BE NEGATIVE OR ZERO SELF EXPLANATORY AMT DISALLOWED CANNOT BE NEGATIVE SELF EXPLANATORY APPEALS EMPLOYEE CANNOT USE CC AMAXUE Self-explanatory APPEALS OFFICE CODE/MFT INCONSISTENT For AMAXUE, APPEALS OFFICE CODE only valid for MFT 06 APPEALS OFFICE CODE/STATUS-CD INCONSISTENT For AMAXUE, APPEALS OFFICE CODE #16 is only allowed if AIMS-STATUS-CD is 70, 72 or 73. APPEALS RESULTS (#800) REQUIRED WITH APPL-CLOSING CD XX APPL-CLOSING-CD 03-05, 08, 11-16, 18, 19 or 33 requires the input of APPEALS-RESULTS-AMT APPL-ADJUSTMENT-AMT/ACT-CD INCONSISTENT APPL-ADJUSTMENT-AMT SHOULD ONLY BE ENTERED FOR NON-TAXABLE RECORDS ASSESSMENT NOT PREVIOUSLY INPUT TC-300-IND IS NOT 1 AND ITEM 60 IS INPUT. BAD LENGTHS IN RECORD-CANNOT UPDATE Self-explanatory BBA-CHAPTER-2-2A-CD ONLY VALID FOR MFT 06 OR 35 Self Explanatory CANNOT CHANGE ANY SOURCE-CD TO 45 Self-explanatory CANNOT DELETE EXTRACTION IND 0 The amount claimed may not be deleted until the record has been extracted for the reports. CANNOT UPDATE/CASE NOT CLOSED Self Explanatory CANNOT UPDATE EXAM-ADJUSTMENT-AMT NOT PRESENT Self explanatory CANNOT UPDATE SOURCE CODE TO XX IF EGC = 5XXX EGC = 5XXX Source Code cannot be 05, 10, 12, 40, 44, 50, 60, 62, 68, 88 or 90 CANNOT UPDATE EXAM-UNAGREED-AMT NOT PRESENT Self explanatory CANNOT UPDATE TO ACT-CD XXX XXX = 495, 231, 259, 267, 281, 287, 426, 427, 428, 429 CASE CLOSED - CANNOT UPDATE INFORMANTS-CLAIM-IND TO 3 Self-explanatory CHANGE DENIED/DISPOSAL CD IS 34 Self explanatory CHANGE DENIED/NOT AN EP RECORD The attempted change is for an EP account and the account accessed is not an EP account. CHAR AFTER ITEM NO. NN NOT - OR * Invalid character or blank after the item number. CHG. DENIED - PRIOR CLOSING EXAMINED Examined disposal code can only be changed to another examined disposal code CHG. DENIED - PRIOR CLOSING NON-EXAMINED Non-examined disposal code can only be changed to a non-examined disposal code CIC-LCC-CD/EGC XXXX INCONSISTENT CIC-LCC-CD only valid with 1XXX, 54XX, 58XX & 7XXX EGC CLAIM-AMOUNT PRESENT, SOURCE CODE MUST BE 30 OR 32 FOR EGC 76XX Self explanatory. CLAIM-AMT FOR EXAMINATION NOT PRESENT EXAM-CLAIM-AMT-DISALLOW-APPL IS PRESENT, CLAIM-AMT must be present CLAIM-AMT/DISP-CD INCONSISTENT Self explanatory. CLAIM-HOURS AND EXAM-CLAIM-TYPE MUST BE PRESENT If CLAIM-AMT-DISALLOWED is present, CLAIM-HOURS AND CLAIM-TYPE must also be present. CLAIM-HOURS AND EXAM-CLAIM-TYPE AND EXAM-CLAIM-AMT-DISALLOWED MUST BE PRESENT If CLAIM-REJECTION-DATE is present, then CLAIM-HOURS, EXAM-CLAIM-TYPE and EXAM-CLAIM-AMT-DISALLOWED must be present CLAIM-HOURS CANNOT BE CHANGED/STATUS MUST BE GREATER THAN 79 Cannot correct CLAIM-HOURS while case is still in Examination status CLOSED IN A PRIOR FISCAL YEAR - CANNOT CORRECT Rpt-extraction-cycle is not within the fiscal year cannot update. Exception: Can correct XREF-DLN #58, AIMS-OPEN-CONTROL-NUM #59, PARTIAL AGREEMENT-IND #61, IRA-CD #64, VERIFIED ASSES-IND #90, INFORMANTS-CLAIM-IND #67. CLOSING CODE INCONSISTENT WITH APPEALS OFFICE CODE Self explanatory CLOSING PBC XXX - AGING REASON 99 (TAX EXAMINERS) NOT VALID For Closing PBC 320, 321, 323-327, not valid with Aging Reason 99 CLOSING PBC 2XX, 330 - EGC 1998 & 2998 NOT VALID - UPDATE TO ANOTHER EGC Self explanatory CLOSING PBC 398 ONLY VALID WITH EGC 54XX/57XX/58XX Self-explanatory CLOSING PBC/SBC INCONSISTENT WITH SERVICE CENTER CODE Self-explanatory CORRECTION MUST BE INPUT AT THE CLOSING PBC TERMINAL Closing PBC is not in service center where original closure was done. COUNSEL RESULTS (#801) REQUIRED WITH APPL-CLOSING-CD XX APPL-CLOSING-CD 10 or 17 requires the input of COUNSEL-RESULTS-AMT COUNTER RESET TO 0000 THE REQUEST COMPLETED UPDATE COUNTER IN THE REQUEST COMPLETED MESSAGE HAS BEEN RESET TO 0000 D NOT VALID FOR ITEM NO. NNN The item number input for deletion is not a valid condition DELETE ABSTRACT DOES NOT MATCH TIF ABSTRACT THE ABSTRACT BEING DELETED DOES NOT MATCH THE ABSTRACT ON THE TIF DISP-CD/EXAM UNAGREED AMT INCONSISTENT EXAM-UNAGREED-AMT AND APPL-CD PRESENT/DISP-CD MUST BE 7, 11 (EO) DISP-CD MUST BE 7, 11, 12 (EXAM) DISP-CD/MANUAL-ASSESS-AMT INCONSISTENT CANNOT HAVE MANUAL ASSESSMENTS WITH NO-CHANGE DISPOSAL CODES DISP-CD 34 AIMS-RESULTS-AMT MUST BE NEGATIVE SELF EXPLANATORY DISP-CD 34 - ITEM 22, 23 & 24 NOT ALLOWED Self Explanatory DISP-CD 34 - ITEM 405-408 NOT ALLOWED Self Explanatory DISP-CD 34 XXXX/EXAM-TECH-CD MUST NOT BE 3 Self Explanatory DISP-CD 43 ONLY VALID FOR PBC 320, 321, 323-325, 327, 330 Self Explanatory DISP-CD XX/EXAM-GRD MUST BE PRESENT Self Explanatory DISP-CD XX - ONLY ONE EP-ISSUE-CD ALLOWED DISP-CD 01 & 02 CASES CAN ONLY HAVE 1 EP-ISSUE-CD DISP-CD/EXAM-TIME INCONSISTENT DISP-CD IS 34 EXAM-TIME CANNOT BE PRESENT. EARLY-ELECT-INTO-BBA-CD ONLY VALID FOR MFT 06 OR 35 Self Explanatory EARLY-ELECT-INTO-BBA-CD/TXPD INCONSISTENT Self Explanatory EGC 1000-1099, 2000-2099, 1850-1999, AND 2850-2999 REQUIRE AN SBC OF 877XX Self Explanatory EGC 1998 & 2998 ARE NOT VALID WITH STATUS 5X Self Explanatory EGC 1XXX CANNOT DELETE CASE GRADE ITEM #32 CANNOT BE DELETED IF EGC IS 1XXX UNLESS THE SPECIAL PROJECT CODE IS 0164 EGC 5XXX EXAM. TECH. MUST BE 2 OR 7 Self Explanatory EGC 5XXX MUST USE SERVICE CENTER TERMINAL Self Explanatory EGC 56XX IS ONLY VALID WITH CLOSING PBC 194 Self Explanatory EGC 56XX IS ONLY VALID WITH PBC 194 Self Explanatory EGC XXXX CANNOT DELETE EXAMINERS NAME ITEM #33 CANNOT BE DELETED IF EGC IS 1XXX or 2XXX EGC XXXX/DISP-CD 5 NOT VALID Self Explanatory EGC XXXX/EXAM-GRD MUST BE 3-9, 11 Self Explanatory EGC XXXX/EXAM-GRD MUST BE 5, 7, 9, 11-14 Self Explanatory EGC XXXX/EXAM-TECH-CD MUST BE 3 Self Explanatory EGC XXXX/EXAM-TECH-CD MUST NOT BE 3 Self Explanatory EGC/ACTIVITY CODES INCONSISTENT Self explanatory EGC/SOURCE CODES INCONSISTENT Self explanatory ELECT-OUT-OF-BBA-CD (#317) = 1, MUST DELETE 6235(a)(1)-DT (PPA DEADLINE) Self explanatory ELECT-OUT-OF-BBA-CD = 1, 6235(a)(1)-DT (PPA DEADLINE) NOT ALLOWED Self explanatory ELECT-OUT-OF-BBA-CD = 2, 6235(a)(1)-DT (PPA DEADLINE) REQUIRED Self explanatory ELECT-OUT-OF-BBA-CD/TXPD INCONSISTENT Self explanatory ELECT-OUT-OF-BBA-CD ONLY VALID FOR MFT 06 OR 35 Self explanatory EMBEDDED BLANKS ITEM NO. EXPECTED Check format of entry. Blanks around an item number are invalid EMPLOYEE-GRP-CD/PRIMARY-BUSINESS-CODE INCONSISTENT Self explanatory ENTRY NO. NN INVALID FOR AMAXUA An invalid item no. was input with AMAXUA EPMF ACCOUNT - ACT CD MUST BE 307 OR 312 OR 315 Self-explanatory EXAM-ADJUSTMENT-AMT/ACT-CD/DISP-CD/DEL-RET-CD INCONSISTENT AN EXAM ADJUSTMENT AMT IS PRESENT WITH DISP CD 03-19, IF THE ACTIVITY CODE IS FOR A NON-TAXABLE RETURN THE DEL-RET-CD MUST BE 1 OR 2 EXAM-ADJUSTMENT-AMT/ACT-CD/DISP-CD/INCONSISTENT EXAM-ADJUSTMENT-AMT IS PRESENT AND RETURN IS TAXABLE OR EXAM-ADJUSTMENT-AMT PRESENT AND DISP-CD NOT 03-19 EXAM CLAIM AMT DISALLOWED MUST BE POSITIVE Self explanatory EXAM-CLAIM-AMT-DISALLOWED MUST BE PRESENT Self Explanatory EXAM-CLAIM-AMT-DISALLOWED PRESENT - EXAM-CLAIM-TYPE AND CLAIMS-HOURS REQUIRED Self Explanatory EXAM-CUM-ASSESSMENT-AMT PRESENT - CANNOT UPDATE TO NON-TAXABLE ACT-CD Self Explanatory EXAM GRADE ALREADY PRESENT Exam Grade is on the TIF EXAM-START-DT PRESENT, DISP-CD 43 NOT ALLOWED Self Explanatory EXAMINERS TIME CANNOT BE CHANGED/STATUS MUST BE GREATER THAN 79 CANNOT CORRECT EXAMINERS TIME WHILE CASE IS STILL IN EXAM STATUS FIRST 2 DIGITS OF IU-ADJ-YR MUST BE 20 Self Explanatory FIRST 2 DIGITS OF THE TAX PERIOD MUST BE 19 OR 20 The century digits of the Tax Period must be in the first two characters of the Tax Period and must be 19 or 20 FIRST 2 DIGITS OF THE PRIMARY TAX PERIOD MUST BE 19 OR 20 The century digits of the Primary Tax Period must be in the first two characters of the Tax Period and must be 19 or 20 FIRST DIGIT OF APPEALS OFFICE CODE MUST = 1 The first digit of the APPEALS OFFICE CODE must be a 1 when using AMAXUE FLOW THROUGH ADJUSTMENT - EGC MUST BE 7XXX EGC 7XXX and FLOWTHRU-IND = 1 CONSTITUTES A FLOW THROUGH ADJUSTMENT - EGC. CAN ONLY BE CHANGED TO 7XXX VALUE FOR ITEM 301-304, 306, 308-310, 319, 324-326 INPUT DATES CANNOT BE > CURRENT DT Self-explanatory FOR MFT 74, ACTIVITY-CODE 182 NOT VALID Self-explanatory FOR MFT 99, ACT-CD 182 ONLY SOURCE CODE 26 IS VALID Self-explanatory FOR SRC-CD 01, 02, 25,45 - AIMS-SOURCE-CD INPUT MUST MATCH AIMS-OPENING-SOURCE-CD Self Explanatory FPA-DT ONLY VALID FOR MFT 06 OR 35 Self Explanatory FPA-DT CANNOT BE PRIOR TO THE 6225(c)(7)-DT Self Explanatory FPA-DT (ITEM 308) CANNOT BE LATER THAN THE FPA-DL-DT Self Explanatory FPA-WAIVER-DT ONLY VALID FOR MFT 06 OR 35 Self-explanatory FREEZE CODE XX PRESENT The freeze code indicated prohibits the changing or deleting of information on the account accessed I/O ERROR (TCWF,READ XX) Temporary TCWF problem (XX = STATUS OF ERROR) I/O ERROR (TCWF, WRITE XX) Temporary TCWF problem (XX = STATUS OF ERROR) I/O ERROR (YYYY, NNNN) If this message continues to appear, contact the RPA staff I/O ERROR PSCR, READ XXXX (XXXX = STATUS OF ERROR) COMPUTER ERROR - TRY AGAIN (XXXX = STATUS OF ERROR) I/O ERROR PSCR, WRITE XXXX (XXXX = STATUS OF ERROR) COMPUTER ERROR - TRY AGAIN IF TIN CORRECT, NC/CD IS (vvvv) Self explanatory INCONSISTENT CLOSING PBC WITH EMPLOYEE TYPE Self-explanatory INCONSISTENT CLOSING PBC WITH SECONDARY-BUSINESS-CD Self-explanatory INCONSISTENT CLOSING PBC/SBC Self-explanatory INCONSISTENT PBC WITH EMPLOYEE-TYPE PBC 1XX and 2XX must equal 1XXX or 2XXX. PBC 3XX must equal 1XXX. PBC 330 valid with 2XXX. INCONSISTENT PBC WITH SECONDARY-BUSINESS-CD The PBC is not consistent with the entire 5 digits of the SBC. INCONSISTENT PBC/SBC The PBC is not consistent with the first 3 digits of the SBC. INCONSISTENT PBC/SBC/SC FOR EXCISE OR E&G Self-explanatory INFORMANTS-CLAIM-IND INPUT MATCHES TIF INFORMANTS-CLAIM-IND CANNOT UPDATE Self-explanatory INPUT EGC SAME AS PRESENT EGC Self explanatory INPUT NOT NUMERIC. INVALID The input field must be numeric INVALID ABSTRACT CLAIM TIME 1 - 6 NUMERIC INVALID ABSTRACT CODE VALID VALUES ARE 001-195 INVALID ABSTRACT DISPOSAL CODE VALID VALUES ARE 01-04 AND 07-13 INVALID ABSTRACT HOURS 1 TO 5 NUMERICS INVALID ABSTRACT RESULTS 1 TO 9 NUMERICS. POSITIVE, NEGATIVE AND ZEROES ARE VALID. INVALID AIMS-BOD-CD AIMS BOD Code must be 1, 2, 3 or 4. INVALID CLOSING AIMS-BOD-CD Self Explanatory INVALID CLOSING PBC Self Explanatory INVALID CC MODIFIER A, P, E, O, Z Position 6 of line 1 must be A, P, E, O or Z INVALID EMPLOYEE GROUP CODE AIMS contains an invalid employee group code for the account INVALID EMPLOYEE-TYPE First character of the EGC must be 1, 2 or 5. INVALID EP PIC NAICS CD #612 DATA ENTERED IN ITEM 612 IS INCORRECT INVALID INDUSTRY-AREA-CD RANGE Last 2 digits of the PBC must be 01-07, 12-14, 20, 21, 23-25, 27, 30, 90-99. INVALID MFT Self explanatory INVALID NAICS CODE #19 DATA ENTERED IN ITEM #19 IS INCORRECT INVALID NAME CONTROL/CHECK DIGIT Name Control/Check Digit do not meet standard validity checks INVALID PLAN-RPT-NUM Self explanatory INVALID PLAN-RPT-NUM/MISSING PLAN NUM PLAN-RPT-NUM must be numeric INVALID PRIMARY-BUSINESS-CD Valid codes are 190-194, 201-207, 212–214, 295-299, 320, 321, 323-327, 330 and 398. INVALID REF NUMBER #19 ONLY VALID REFERENCE NUMBER FOR ITEM-19 IS 410 (NAICS-CD) INVALID SBC First 3 digits of the SBC must be 000-947, 949, 950, 951, 960, 970, 980. INVALID TAX PERIOD Tax Period must be numeric INVALID TERRITORY-CD RANGE 4th and 5th position of the SBC must be 00-60. INVALID TIN Format or File Source incorrect ITEM #306 AND ITEM #307 MUST BE ENTERED TOGETHER Self Explanatory ITEM #306 AND ITEM #307 MUST BE DELETED TOGETHER Self Explanatory ITEM #309 AND ITEM #311 MUST BE DELETED TOGETHER Self Explanatory ITEM #310 AND ITEM #311 MUST BE DELETED TOGETHER Self Explanatory ITEM #319 AND ITEM #320 MUST BE DELETED TOGETHER Self Explanatory ITEM #319 AND ITEM #320 MUST BE ENTERED TOGETHER Self Explanatory ITEM #326 AND ITEM #311 MUST BE DELETED TOGETHER Self Explanatory ITEMS #405, #406 AND #407 MUST BE ENTERED IN SEQUENCE All primary information must be input in numerical sequence #405–#407 ITEMS #405, #406 AND #407 MUST NOT BE INPUT WITH RELATED-RETURN-ALPHA-CD P (#408) The computer will automatically generate Items #405, 406 and 407 if alpha code "P" is used. ITEM #402 AND ITEM #403 MUST BE INPUT ITEM 402 (IE TIME DOLLAR PERCENT) and Item 403 (IE TIME PERCENT) must both be input ITEM #402 AND ITEM#403 MUST BE DELETED ITEM 402 (IE TIME DOLLAR PERCENT) and Item 403 (IE TIME PERCENT) must both be deleted ITEM 431 (ELECTRONIC-CASE-IND) CAN ONLY BE INPUT THROUGH ERCS Self Explanantory ITEM 431 MAY NOT BE UPDATED WITH OTHER ITEMS Self Explanatory ITEM 21 MUST BE PRESENT Disposal code 34 & Claim Amount is not present ITEMS 301-315, 318-327 ONLY ALLOWED FOR BBA Self Explanatory ITEM NO. 404 HAS NOT BEEN INPUT PREVIOUSLY Abstract was not input before abstract delete ind (#409) ITEM NNN EXCEEDS MAXIMUM LENGTH Self-explanatory ITEM NNN HAS A MISPLACED ENDING COMMA Self-explanatory ITEM NO. NNN INVALID FOR AMAXUA The item number is not valid ITEM NO. NNN NOT VALID FOR AMAXUP The item No. input is not a valid correction for an EP account ITEM NO. NNN INVALID FOR AMAXUE Item number NNN invalid for AMAXUE ITEM NO. NNN INVALID FOR AMAXUO Item number NNN invalid for AMAXUO ITEM NUM NNN NOT VALID FOR EGC 77XX and 79XX CASES Items 400-409 or 412 are not valid for 77XX and 79XX cases ITEM NUMBER 424 ONLY VALID FOR EGC 76XX, 77XX AND 79XX Self-explanatory ITEM NUMBER MUST START IN POSITION 1 OF LINE 2 FOR AMAXU - SEE IRM 2.8.6-2 Self-explanatory ITEM NUMBER XXX INVALID FOR MFT 76 INPUT ITEM NUMBER IS 17, 44 - 47, 400, 418 or 419. IU-ADJ-YR INVALID Self Explanatory IU-ADJ-YR ONLY VALID FOR MFT 06 OR 35 Self Explanatory IU-ADJ-YR PRESENT/ IU-PS-ADJ-YR-AMT REQUIRED AIMS-STATUS-CD = 90 and IU-PS-ADJ-YR-AMT present on TIF IU-ADJ-YR (ITEM #315) NOT ALLOWED WITH DISP CD 01 OR 02 Self Explanantory IU-PS-ADJ-YR-AMT ONLY VALID FOR MFT 06 OR 35 Self Explanatory IU-PS-ADJ-YR-AMT PRESENT, PUSH-OUT-CD CANNOT = 1 Self Explanatory IMPUTED UNDERPAYMENT AMOUNTS PRESENT/CANNOT DELETE IU-ADJ-YR Self Explanatory IU-PUSHED-OUT-AMT ONLY VALID FOR MFT 06 OR 35 Self Explanatory IU-REDUCTION-AMT ONLY VALID FOR MFT 06 OR 35 Self Explanatory MANUAL-ASSESSMENT-AMT NOT VALID WITH NON-TAXABLE- ACT-CD Self-explanatory MAXIMUM NUMBER OF ABSTRACTS PRESENT The record accessed is a Form 720 and already contains 15 abstract sections MFT 29 - SOURCE-CD MUST BE 30 43, 44 OR 50 Self explanatory MFT-CD-29-IND (ITEM # 429) IS ONLY ALLOWED WITH MFT 30 Self explanatory MFT 29 - SOURCE-CD MUST BE 43, 44 OR 50 Self explanatory MFT 96 NOT VALID FOR EGC 76XX Self-explanatory MFT XX NOT VALID FOR NAICS CODES FOR NAICS PROCESSING, VALID MFTS ARE 01,02,04,06,10,11,14,16,30, AND 74 MFT/TIN INCONSISTENT MFT inconsistent with file source MOD-DETERMINATION-LTR-DT ONLY VALID FOR MFT 06 OR 35 Self Explanatory MOD-EXTENSION-DT ONLY VALID FOR MFT 06 OR 35 Self Explanatory MOD-REQUEST-DECISION-CD ONLY VALID FOR MFT 06 OR 35 Self Explanatory MOD-REQUEST-RECVD-DT ALREADY PRESENT Self Explanatory MOD-REQUEST-RECVD-DT MUST BE SAME OR PRIOR TO THE MOD-WAIVER-DT Self Explanatory MOD-REQUEST-RECVD-DT NOT PRESENT, ITEM 323 NOT ALLOWED Self explanatory MOD-REQUEST-RECVD-DT ONLY VALID FOR MFT 06 OR 35 Self Explanatory MOD-TYPE-CD ONLY VALID FOR MFT 06 OR 35 Self Explanatory MOD-TYPE-CD PRESENT - MOD-REQUEST-RECVD-DT REQUIRED Self Explanatory MOD-WAIVER-DT ONLY VALID FOR MFT 06 OR 35 Self Explanatory MOD-WAIVER-DT-CD PRESENT/ITEM 320 NOT ALLOWED Self Explanatory MUST INPUT THE IU-ADJ-YR WHEN DELETING #312 Self Explanatory MUST USE ITEM 19 TO CORRECT NAICS CODE THE TAX PERIOD IS GREATER THAN 199811, USE INPUT ITEM #19 (REF-NUM #410). THE DATA IS NAICS CODE. MUST USE ITEM413 TO CORRECT PIA CODE THE TAX PERIOD IS LESS THAN 199812, USE INPUT ITEM #413. NAP-DT ONLY VALID FOR MFT 06 OR 35 Self Explanatory NBAP-LTR-DT/TAX PERIOD INCONSISTENT Self Explanatory NO COMMA INPUT AFTER ITEM NO. NNN Self explanatory. NO CHANGE REQUESTED The item input is the same as is already on the record NO LARGE CASE RELATED GROUP PRESENT Self Explanatory NO SECTION NN IN THIS RECORD An attempt has been made to access a part of the AIMS data base which does not exist for this record. (NN = number of the non-existent section) NOT VALID RECORD FOR AMAXU TIF record type is not F0, F1 or F4. ONLY AMAXUA ALLOWED FOR CASES OPENED UP DIRECTLY TO APPEALS (AM424A) Self-explanatory ONLY ITEM 58 MAY BE ENTERED WHEN CHANGING ITEM 58 (XREF-DLN) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN ONLY ITEM 59 MAY BE ENTERED WHEN CHANGING ITEM 59 (AIMS OPEN CONTROL NUMBER) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN ONLY ITEM 60 MAY BE ENTERED WHEN CHANGING ITEM 60 (TC-300-IND) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN ONLY ITEM 61 MAY BE ENTERED WHEN CHANGING ITEM 61 (PARTIAL-AGREEMENT-IND) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN ONLY ITEM 64 MAY BE ENTERED WHEN CHANGING ITEM 64 (IRA-CD) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN ONLY ITEM 67 MAY BE ENTERED WHEN CHANGING ITEM 67 (INFORMANTS-CLAIM-IND) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN ONLY ITEM 90 MAY BE ENTERED WHEN CHANGING ITEM 90 (VERIFIED-ASSESS-IND) NO OTHER ITEMS MAY BE INPUT ON THE SCREEN. ONLY ITEM 429 MAY BE ENTERED Self explanatory PBC 2XX, 330 - EGC 1998 & 2998 NOT VALID - MUST UPDATE TO ANOTHER EGC Self Explanatory PBC XXX - AGING REASON 99 (TAX EXAMINERS) NOT VALID PBC 320, 321, 323-325, 327, Aging Reason 99 not Valid PBC XXX - DISP-CD XX - SURVEY-REASON-CD REQUIRED SURVEY-RSN-CD required with DISP-CD 31 or 32 & PBC 201-207, 320, 321, 323-325, 327, 330, 401-411. SURVEY-RSN-CD required with DISP-CD 20 or 21 & PBC 201-207. PBC 398 IS ONLY VALID WITH EGC 54XX/57XX/58XX Self Explanatory PIA-CODE CANNOT BE CHANGED/MFT MUST BE 02,05,06 OR 30 Self Explanatory PLAN NUM MUST BE ENTERED For MFT 76 & 74 must enter PLAN NUM on screen PLAN-RPT-NUM MUST BE INPUT WITH MFT 46/76/84/85/86 Self explanatory PLAN-RPT-NUM NOT VALID FOR NMF CASES Self explanatory PLAN-RPT-NUM ONLY VALID WITH MFT 46/76/84/85/86 Self explanatory PPA-DT MUST BE SAME OR PRIOR TO THE 6235(a)(1)-DT (PPA DEADLINE) Self Explanatory PPA-DT NOT PRESENT/ITEM 303 NOT ALLOWED Self Explanatory PPA-DT NOT PRESENT/ITEM 304 NOT ALLOWED Self Explanatory PPA-DT NOT PRESENT/ITEM 319 AND ITEM 320 NOT ALLOWED Self Explanatory PPA-DT NOT PRESENT, ITEM 322 NOT ALLOWED Self Explanatory PPA-DT ONLY VALID FOR MFT 06 OR 35 Self Explanatory PRIOR EGC SAME AS INPUT EGC Self explanatory PRIMARY MFT/TAX PERIOD INCONSISTENT ITEM #405 IS INCONSISTENT WITH ITEM #407 PRIMARY TIN/FILE SOURCE INCONSISTENT THE DISPLAY FILE SOURCE IN ITEM #405 IS INCONSISTENT WITH THE TIN IN ITEM #405 PRIMARY TIN/MFT INCONSISTENT THE DISPLAY FILE SOURCE IN ITEM #405 IS INCONSISTENT WITH ITEM #406 PUSH CODE 021 OR 036 ONLY VALID WITH SOURCE CODE 43 Valid for EGC 7XXX PUSH-OUT-CD = 1 OR 2, PUSH-OUT-ELECTION-DT REQUIRED Self Explanatory PUSH-OUT-CD = 3, PUSH-OUT-REVOCATION-DT REQUIRED Self Explanatory PUSH-OUT-CD = 4, PUSH-OUT-DEFAULT-DT REQUIRED Self Explanatory PUSH-OUT-CD = 4, TIF PUSH-OUT-CD MUST BE 1 OR 2 Self Explanatory PUSH-OUT-DEFAULT-DT ONLY VALID FOR MFT 06 OR 35 Self Explanatory PUSH-OUT-DEFAULT-DT PRESENT/PUSH-OUT-CD OF 4 REQUIRED Self Explanatory PUSH-OUT-ELECTION-DT ONLY VALID FOR MFT 06 OR 35 Self Explanatory PUSH-OUT-ELECTION-DT PRESENT/PUSH-OUT-CD OF 1 OR 2 IS REQUIRED Self Explanatory PUSH-OUT-PACKAGE-RECD-DT ONLY VALID FOR MFT 06 OR 35 Self-explanatory PUSH-OUT-REVOCATION-DT ONLY VALID FOR MFT 06 OR 35 Self Explanatory PUSH-OUT-REVOCATION-DT PRESENT/PUSH-OUT-CD OF 3 REQUIRED Self Explanatory RECORD NOT ON FILE Self explanatory REPORT-EXTRACTION-IND IS 3 Account has been returned to Exam after closing, cannot change the account until monthly extract REQUEST COMPLETED/UPDATES NNNN The change or deletion attempted has been completed. NNNN = number of successful attempts SBC 877XX ONLY VALID WITH EGC'S 1000-1099; 2000-2099, 1850-1999; AND 2850-2999 Self Explanatory SECONDARY-SSN IS ONLY ALLOWED WITH MFT 30 Self Explanatory SOURCE CODE NN, CLAIM AMOUNT PRESENT The TIF contains a source code 31, which is not valid with an amount claimed SOURCE CODENN POS CLAIM AMT NEEDED The TIF contains source code 30, which requires a positive claim amount to be present SOURCE CODE NN/STAT CD 06 OR LESS Self-explanatory SOURCE CODE XX, PRIMARY RETURN INFO MUST BE ENTERED IN ITEMS 405-407 Source code 05, 10, 12, 23, 39, 40, 44, 48, 50, 64, 72, 89, 91 requires Item 405 - 407 to be input SOURCE CODE 43 ONLY VALID WITH PUSH CODE 021 OR 036 Valid for EGC 7XXX SOURCE-CD/DISP-CD INCONSISTENT If Disposal Code = 45 then Source Code must be 45 If Disposal Code = 99 then Source Code must be 60 SOURCE/EGC CODES INCONSISTENT Self-explanatory SPECIAL PROJECT CODE 0153 NOT VALID Self-explanatory STATUS-CDS 12 - 19 ARE NOT VALID WITH SOURCE-CD 45 Self-explanatory STATUS-CD IS 7X, ONLY AN APPEALS EMPLOYEE CAN UPDATE ITEM 16 USING AMAXUE STATUS CODE/EGC INCONSISTENT The TIF contains a status code which is inconsistent with the TIF employee group code STATUS INCONSISTENT FOR ITEM XXX The item input is invalid for account status code and/or other conditions it is required to meet are not present STATUS INVALID FOR AMAXUA AMAXUA can only change or delete items on accounts in status 80-89 SURVEY-REASON-CD IS ONLY VALID WITH DISP-CD 20/21/31/32 Self explanatory TAX CLASS/MFT INCONSISTENT Renumbered DLN Tax Class must be consistent with AMAXU MFT. TAX PERIOD/MFT INCONSISTENT Self explanatory TAX PERIOD/TEFRA-CD INCONSISTENT TEFRA-CD not required after 201811 TC 424 RECORD. EGC NOT 5XXX The record accessed is a 424 skeletal. Request terminal is SC & EGC is not 5XXX TC 424 RECORD Record accessed is a 424. May only change items 26, 27, 50, 58, 59, 400 or 431. TDC ONLY VALID FOR MFT 20 & 30 (IMF) Self Explanantory TEFRA-CD ONLY VALID FOR MFT 06 OR 35 Self Explanatory TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS DATA BASE SERVICE CENTER CD Self-explanatory TERMINAL SERVICE CENTER CD NOT EQUAL TO AIMS BASE SC-CD / PROCESSING CAMPUS CD Self-explanatory TE/GE FLOW-THROUGH ACTIVITY CODE/MFT INCONSISTENT Self-explanatory TIF EARLY-ELECT-INTO-BBA-CD NOT PRESENT/2 NOT ALLOWED Self Explanatory TIF EGC MUST BE 1000 1014 1017 1099 OR 1917 FOR UPDATES FOR EGC 1917 Self-explanatory TIF ELECT-OUT-OF-BBA-CD = 1, CANNOT DELETE Self Explanatory TIF ELECT-OUT-OF-BBA-CD NOT PRESENT/2 NOT ALLOWED Self Explanatory TIF PUSH-OUT-CD NOT PRESENT/3 NOT ALLOWED Self Explanatory TIME APPLIED NOT ALLOWED The AIMS account contains a non-examined disposal code and time is present. TIME APPLIED MUST BE PRESENT The AIMS account contains an examined disposal code and time must be present. TIN CHANGE INDICATED, BUT NOT FOUND F4 RECORD-TYPE-CD and New TIN contains zeroes. TIN CHANGED TO VVVVVVVVV The account accessed has had a TIN change. Use the TIN indicated to obtain account TIN/FS INCONSISTENT Self Explanatory TIN/MFT INCONSISTENT Self Explanatory VCAP-IND ONLY VALID FOR EGC 72XX, 77XX OR 79XX Self-explanatory VCAP-IND PRESENT - EGC 76XX NOT VALID Self-explanatory XREF TIN/FILE SOURCE INCONSISTENT Self Explanatory
VALAIMS Error Messages
2.8.6.8.1 (01-01-2021) VALAIMS Error Messages VALAIMS ERROR MESSAGES ONLY- THE FOLLOWING ERROR MESSAGES ARE COMMON TO AMAXU AND AMCLS: 1ST DIGIT OF CASE-GRADE MUST BE 0 TO 9 FOR EGC 7230-7299 ONLY 1ST DIGIT OF CASE-GRADE MUST BE 1, 2, 3 OR 4 SELF EXPLANATORY 2ND DIGIT OF CASE-GRADE MUST BE 1 TO 3 SELF EXPLANATORY 2ND DIGIT OF CASE-GRADE MUST BE 1, 2, 3 OR 9 SELF EXPLANATORY 2ND DIGIT OF CASE-GRADE MUST BE 1, 2, 3, 5, 7 OR 9 SELF EXPLANATORY 3121Q-AMT ONLY ALLOWED WITH MFT 01, 11 OR 14 SELF EXPLANATORY 3RD DIGIT OF CASE-GRADE MUST BE 1 SELF EXPLANATORY 3RD DIGIT OF CASE-GRADE MUST BE 1 OR 2 SELF EXPLANATORY 3RD DIGIT OF CASE-GRADE MUST BE 1 OR 2 FOR ESTATE RETURN SELF EXPLANATORY ABST-TIME & ABST-CLAIM-TIME CANNOT BOTH BE ZERO, TIME OR CLM-TIME MUST BE PRESENT SELF EXPLANATORY ABSTRACT-CLAIM-HOURS AND CLAIMS-HOURS MUST BE EQUAL SELF EXPLANATORY ABSTRACT-TIME AND EXAM-TIME MUST BE EQUAL SELF EXPLANATORY ABSTRACT INFORMATION MUST NOT BE PRESENT ABSTRACT INFORMATION IS VALID FOR MFT 03 AND 45 ONLY. ABSTRACT INFORMATION MUST BE PRESENT MFT 03 AND 45 REQUIRE ABSTRACT INFORMATION ABSTRACT RESULTS AMOUNT MUST BE NEGATIVE FOR ABST-CD 080 SELF EXPLANATORY ABSTRACT-RESULTS-AMT MUST EQUAL AIMS RESULTS-AMT THE SUM OF ALL ABSTRACT-RESULT-AMTS MUST EQUAL THE AIMS-RESULT-AMT WITHIN A ≡ ≡ ≡ ≡ ≡ ≡ TOLERANCE ABSTRACT-RESULTS MUST BE POSITIVE DISP-CD-DT IS LESS THAN 01/01/1999. ABSTRACT DISPOSAL CODE 01 ENTERED AND DELINQUENT-RET-CD IS SET AND ABSTRACT RESULTS ARE NOT POSITIVE. ABSTRACT RESULTS MUST BE ZERO DISP-CD-DT IS LESS THAN 01/01/1999: ABSTRACT DISPOSAL CODE 01 ENTERED AND DELINQUENT-RET-CD IS NOT ON AND ABSTRACT RESULTS NOT ZERO; OR ABSTRACT DISPOSAL CODE 02 REQUIRES ZERO ABSTRACT RESULTS. DISP-CD-DT IS GREATER THAN 12/31/1998: ABST-DISP-CD IS 01 OR 02, ABSTRACT-RESULTS MUST BE ZERO. ABSTRACT RESULTS MUST NOT BE 0 ABSTRACT DISPOSAL CODES 03, 04, AND 07–13 REQUIRE NONZERO ABSTRACT RESULTS ACTIVITY CODE/APPL-ADJUSTMENT-AMT INCONSISTENT IF APPL-ADJUSTMENT-AMT IS PRESENT, NON-TAXABLE ACTIVITY CODE MUST BE PRESENT. ACTIVITY CODE/CNSL ADJUSTMENT AMT INCONSISTENT IF COUNSEL ADJUSTMENT AMOUNT IS PRESENT, NON-TAXABLE ACTIVITY CODES MUST BE PRESENT. ADJUSTMENT-TO-SBSE-TS-LB&I MUST NOT BE NEGATIVE FOR MFT 74/DISP-CD 12 SELF EXPLANATORY ADJUSTMENT-TO-SBSE-TS-LB&I OR EP-CLOSING-AGREEMNT-RSLTS-AMT MUST = ZERO SELF EXPLANATORY ADJUSTMENT-TO-SBSE-TS-LB&I & EP-CLOSING-AGREEMNT-RSLTS-AMT CANNOT BOTH = ZERO SELF EXPLANATORY AIMS-RESULTS-AMT MUST BE NEGATIVE WITH DISP-CD 34 SELF EXPLANATORY APPEALS-OFFICE-CODE INCONSISTENT WITH DISPOSAL CODE DISPOSAL CODE IS NOT 07, 11 OR 12 AND APPEALS-OFFICE-CODE IS PRESENT APPEALS-OFFICE-CODE MUST BE PRESENT APPEAL OFFICE CODE ITEM #16 IS A REQUIRED ENTRY APPL-CD MUST BE 1XX WITH CLOSING CODE 03–05, 13, 18, 19 SELF-EXPLANATORY APPL-CD MUST BE 2XX WITH CLOSING CODE 08, 10, 11, 12 OR 17 SELF-EXPLANATORY APPL-CLAIM-AMT/APPL-CLAIM-AMT-DISALLOW INCONSISTENT IF APPL-CLAIM-AMT-DISALLOW IS PRESENT, APPL-CLAIM-AMT MUST BE PRESENT. (APPL-CLAIM-AMT MAY BE PRESENT WITH NO APPL-CLAIM-AMT-DISALLOW.) APPLICABLE-CREDIT-ADJ-AMT NOT VALID WITH DISP-CD 02 SELF-EXPLANATORY APPLICABLE-CREDIT-ADJ-AMT ONLY VALID WITH MFT 51, 52, 53 & 54 SELF-EXPLANATORY ARDI CODE NOT VALID WITH DISPOSAL CODE XX FOR AMCLSP THE DISPOSAL CODE IS NOT 03, 05, 06, 09, 12, 14 OR 56. FOR AMCLSO EGC 72XX THE DISPOSAL CODE IS NOT 03, 05, 06, 09, 12, 50 OR 58-61. EGC 76XX THE DISPOSAL CODE IS NOT 03, 05, 06, 09, 12, 56 OR 58-61. EGC 77XX OR 79XX THE DISPOSAL CODE IS NOT 03, 05, 06, 09, 12, 50 OR 54. ARDI-CD/ACTIVITY CODE INCONSISTENT FOR AMCLSA ONLY, NON-TAXABLE EO ACTIVITY CODE IS PRESENT. CASE GRADE REQUIRED FOR 1XXX EGC SELF EXPLANATORY LCC-CD/EGC XXXX INCONSISTENT LCC-CD ONLY VALID WITH 1XXX, 54XX, 58XX OR 7XXX EGC CLAIM INFORMATION INVALID FOR NON-TAXABLE RETURN ITEMS #21, #22, #23 AND #24 MAY NOT BE ENTERED IF THE ACTIVITY CODE IS NON-TAXABLE. CLAIM-AMT INVALID W/DISP 02 SELF EXPLANATORY CLAIM-AMT MUST NOT BE PRESENT CLAIM-AMT MUST NOT BE PRESENT WITH AIMS-SOURCE-CD 31 or 32. CLAIM-AMT MUST BE PRESENT AIMS-SOURCE-CD 30 REQUIRES CLAIM-AMT TO BE PRESENT. CLAIM-AMT REQUIRED WITH DISP-CD 34, SELF EXPLANATORY CLAIM-REJ-DT PRESENT - CLAIM-DISALLOWED, CLM-HRS, CLM-TYPE MUST BE PRESENT SELF EXPLANATORY CNSL-ADJUSTMENT-AMT/CLOSING-CD INCONSISTENT IF CNSL-ADJUSTMENT-AMT #805 IS INPUT, THEN CLOSING-CD #811 MUST BE 10 OR 17. CREDIT-CF-DISALLOWED-AMT/CF-CREDIT-TYPE INCONSISTENT BOTH CREDIT-CF-DISALLOWED-AMT AND CF-CREDIT-TYPE MUST BE PRESENT OR BOTH MUST NOT BE PRESENT DELQ-RET-CD/DELINQUENT-RETURN-AMT INCONSISTENT THE DISPOSAL CODE DATE IS GREATER THAN 12/31/1998. DELQ-RET-CD IS PRESENT - DELINQUENT-RETURN-AMT MUST BE PRESENT DELINQUENT-RETURN-AMT IS PRESENT - DELQ-RET-CD MUST BE PRESENT DEL-RET-AMT REQUIRED WITH DISP-CD 06 Self-explanatory DEL-RET-AMT REQUIRED WITH DISP-CD 05 OR 06 Self-explanatory DISP-CD 02/XXXXXX INCONSISTENT NOL-CF-DISALLOWED-AMT #44, CREDIT-CF-DISALLOWED-AMT #46, AND CF-CREDIT-TYPE #47 ARE NOT ALLOWED WITH DISPOSAL CODE 02. (XXXXXX IS THE NAME OF ONE OF THE ABOVE FIELDS) DISP-CD 07 & 11 NOT VALID WITH VCAP-IND 1 SELF EXPLANATORY DISP-CD 10 NOT ALLOWED WITH MFT 67 SELF EXPLANATORY DISP-CD = 07, FIRST ABST DISP-CD MUST = 07 SELF EXPLANATORY DISP-CD = 11, FIRST ABST-DISP-CD MUST = 11 SELF EXPLANATORY DISP-CD 15 IS NOT VALID FOR EGC 76XX SELF EXPLANATORY DISP-CD 15 NOT ALLOWED WITH EGC 72XX SELF EXPLANATORY DISP-CD 18 AND 54 NOT VALID WITH FLOW-THRU ADJUSTMENT SELF EXPLANATORY DISP-CD 34/EXAM TECHNIQUE MUST NOT BE PRESENT SELF EXPLANATORY DISP-CD 34/EXAM-CLAIM-AMT-DISALLOWED GREATER THAN 0 IS INVALID SELF EXPLANATORY DISP-CD 34/EXAMINERS-GRADE MUST NOT BE PRESENT SELF EXPLANATORY DISP-CD 34/EXAMINERS-TIME MAY NOT BE PRESENT SELF EXPLANATORY DISP-CD/AIMS-RESULTS-AMT INCONSISTENT DISPOSAL CODE DATE IS LESS THAN01/01/1999. AIMS-RESULTS-AMT IS NOT PRESENT AND 1) 7XXX EGC and DISPOSAL CODE IS NOT 02, 04-06, 08-10, 12-17, 19, 51 OR (01 AND DELQ-RET-CD NOT ZERO) OR 2) 1XXX, 2XXX, OR 5XXX EGC AND DISPOSAL CODE IS 02 OR (01 AND DELQ-RET-CD NOT ZERO). AIMS-RESULTS-AMT IS PRESENT AND 1) 7XXX EGC AND DISPOSAL CODE IS NOT 03-12, 15, 17, 18, 34, 50, OR 53 OR 2) 1XXX, 2XXX, OR 5XXX EGC AND DISP-CD IS NOT 03, 04, 07-13 OR 34 DISPOSAL CODE DATE IS GREATER THAN 12/31/1998. AIMS-RESULTS IS NOT PRESENT AND 1) 7XXX EGC AND DISPOSAL CODE IS NOT 02, 04-06, 08-10, 12-17, 19, 51, 55, 56 OR 58-61 OR 2) DISPOSAL CODE IS NOT 01, 02 OR 52. AIMS-RESULTS-AMT IS PRESENT AND 1) 7XXX EGC AND DISPOSAL CODE IS NOT 03-12, 15, 17, 18, 34, 54, 56 OR 58-61 OR 2) 1XXX, 2XXX OR 5XXX EGC AND DISPOSAL CODE IS NOT 03, 04, 07-13 OR 34. DISP-CD/DELINQUENT-RETURN-AMT INCONSISTENT FOR EGC 1XXX, 2XXX, AND 5XXX: DISPOSAL CODE MUST BE 01 OR 03-13 FOR DELINQUENT-RETURN-AMT . FOR EGC 76XX: DISPOSAL CODE MUST BE 06 FOR EGC 77XX, 79XX, 72XX DISP-CD MUST BE 05 OR 06 DISP-CD XX ONLY VALID FOR MFT 99 XX = DISP-CD 58-61 DISP-CD 56 ONLY VALID WITH MFT 74 SELF EXPLANATORY DISP-CD 56 ONLY VALID WITH MFT 76 SELF EXPLANATORY DISPOSAL CODE 51 ONLY VALID WITH MFT 46/84/85/86 SELF EXPLANATORY DISPOSAL-CODE/MFT INCONSISTENT DISPOSAL CODE IS 09, 10, OR 11 AND MFT-CD 01, 04, 09-12, 16-19, 71, 72 OR 80. DISP-CD GREATER THAN 02 - FIRST ABSTRACT DISP-CD MUST BE GREATER THAN 02 SELF EXPLANATORY DISP-CD NOT EQUAL TO 01 OR 02 - FIRST ABSTRACT DISP-CD CANNOT BE = TO 01 OR 02 SELF EXPLANATORY DSUE-AMT NOT VALID WITH DISP-CD 02 SELF EXPLANATORY DSUE-AMT ONLY VALID WITH MFT 51, 52, 53 & 54 SELF EXPLANATORY DUPLICATE ABSTRACT CODES NOT ALLOWED SELF EXPLANATORY EGC 1000, 1994-2000 AND 2994-2999 ARE INVALID FOR A CLOSED CASE ** SELF EXPLANATORY EGC XXXX INVALID FOR EO CASE SELF EXPLANATORY EGC XXXX INVALID FOR EP CASE SELF EXPLANATORY EGC XXXX INVALID FOR EXAM CASE SELF EXPLANATORY EO/APPEALS-ISSUE-CD MUST BE PRESENT SELF EXPLANATORY EP-CLOSING-AGREEMENT-RESULTS-AMT NOT VALID WITH DISP-CD XX SELF EXPLANATORY EP EXAMINERS-TIME INVALID WITH DISP-CD 34 SELF EXPLANATORY EP EXAMINERS-TIME MUST BE PRESENT EXAMINERS HOURS APPLIED ITEM #28 IS A REQUIRED ENTRY EP EXAMINERS TIME must be present if DISP-CD = 01-14, 19, 50, 52, 55 or 56 EP TOTAL-TRUST ASSETS-AMT MUST BE PRESENT TOTAL TRUST ASSETS ITEM #607 IS A REQUIRED ENTRY Must be present if DISP-CD is 01-14, 19, 52 or 55 EP-EO-ARDI-CD MUST BE PRESENT EP-EO-ARDI-CD MUST BE PRESENT WHEN THE EGC IS 72XX OR 76XX OR 77XX OR 79XX AND THE DISP-CD = 03, 05, 06, 09, 12, 50, 54 OR 56 AND THE AIMS-RESULTS-AMT IS GREATER THAN ZERO. IT MUST ALSO BE PRESENT WHEN THE EGC IS 76XX AND THE DISP-CD = 03, 05, 06, 09, 14, 19, 50, 55 OR 56 AND EP-TAXES-AMT OR EP-PENALTIES-AMT IS GREATER THAN ZERO. EXAM-ADJUST-AMT MUST BE PRESENT DISP-CD 03-13, EGC 1XXX, 2XXX, 5XXX, NON TAXABLE ACT-CD REQUIRES EXAM-ADJUST-AMT DISP-CD 04, 05, 06, 18, 54 WITH EGC 7XXX AND NON TAXABLE ACT-CD REQUIRES EXAM-ADJUST-AMT EXAM-GRADE MUST BE 03-09 OR 11 WITH EGC 2XXX AND 5XXX SELF EXPLANATORY EXAM-GRADE MUST BE 03-09 OR 11-14 WITH EGC 54XX, 57XX AND 58XX SELF EXPLANATORY EXAM-GRD MUST BE 03-09 OR 11-14 WITH EGC 76XX SELF EXPLANATORY EXAM-GRD MUST BE 05, 07, 09, 11-14 WITH EGC 1XXX, 72XX, 77XX AND 79XX SELF EXPLANATORY EXAM RESULTS GENERATED FROM ITEM 34 ONLY - DISPOSAL CODE 01 REQUIRED SELF EXPLANATORY EXAM TECHNIQUE CD INVALID FOR 1XXX EGC EXAM-TECHNIQUE-CD MUST BE 3, 6, 7 (6 AND 7 VALID ONLY WITH DISPOSAL CODE 10). EXAM TECHNIQUE CD INVALID FOR 2XXX EGC TECHNIQUE CODE MUST BE 1, 2, 4, 6 OR 7 FOR 2XXX EGC. EXAM TECHNIQUE CD INVALID FOR 5XXX EGC EXAM TECHNIQUE CODE MUST BE 2, 6, 8, 7 OR 9 EXAM TECHNIQUE CD INVALID FOR EGC 77XX AND 79XX EXAM TECHNIQUE CODE MUST BE 1-9 EXAM TECHNIQUE CD INVALID FOR EGC 76XX FOR DISP-CD 01-14, 16-19, 50-52, 54, 55, 56 OR 58-61 EGC 76XX - EXAM-TECHNIQUE-CD MUST BE 1, 2, 4, 5, 6 OR 7 EXAM-ADJUST-AMT MUST BE PRESENT EXAM-ADJUSTMENT-AMT MUST BE PRESENT FOR NON-TAXABLE CASES EXAM-CLAIM-AMT-DISALLOWED MUST BE EQUAL TO OR LESS THAN CLAIM-AMT SELF EXPLANATORY EXAM-CLAIM-AMT-DISALLOW-APPL MUST NOT EXCEED EXAM-CLAIM-AMT-DISALLOWED SELF EXPLANATORY EXAM-TECHNIQUE-CD/DISP-CD/CLAIM-AMT INCONSISTENT CLAIM AMOUNT MUST BE GREATER THAN ZERO, WHEN DISP-CD IS 01 AND EXAM-TECHNIQUE-CD IS 6 OR 7 OR 8 (AND EGC IS 2XXX OR 5XXX). EXAM-UNAGREED AMT MUST BE PRESENT DISPOSAL CODE IS 07, 11 OR 12 AND APPEALS-OFFICE-CODE IS PRESENT AND ACTIVITY CODE IS OF A TAXABLE RETURN. EXAM-UNAGREED-AMT MUST NOT BE PRESENT IF DISPOSAL CODE IS NOT 07, 11, OR 12 AND APPEALS-OFFICE-CODE IS NOT PRESENT AND EXAM-UNAGREED -AMT IS PRESENT. EXAMINER'S NAME MUST BE PRESENT IF DISPOSAL CODE IS 01-19, 50-52, 54, 55, 56 OR 58-61 EXAMINERS NAME MUST BE PRESENT UNLESS THE EGC IS 5XXX. EXAMINERS-TIME/CLAIM-HOURS/AIMS-RESULTS-AMT INCONSISTENT EXAMINERS-TIME MUST BE PRESENT UNLESS CLAIM-HRS IS PRESENT AND AIMS-RESULTS-AMT IS ZERO. FAXED AGREEMENT IND/DISP CD INCONSISTENT THE FOLLOWING COMNINATIONS ARE VALID: 1) EGC 1XXX/2XXX/5XXX = DISP-CD 03, 04, 08, 09, 12 OR 53; 2) EGC 72XX/77XX/79XX/76XX (BMF MFT 76 and FLOWTHRUS) = DISP-CD 03, 09, 12, 54 OR 58-61; 3) EGC 76XX (MFT 74 and NMF MFT 76) = DISP-CD 03 OR 12 FILE SOURCE INVALID FOR DISP 18 AND 54 FILE SOURCE MUST BE 2 OR 6 IF DISPOSAL CODE IS 18 OR 54 AND THE MFT IS 50. ALSO, FILE SOURCE MUST BE 2 IF DISPOSAL CODE IS 18 OR 54 AND THE MFT IS 02 OR 44. FOR EGC 1XXX, TECHNIQUE-CD X IS NOT VALID WITH DISPOSAL-CODE XX TECHNIQUE-CD = 6 OR 7. DISPOSAL CODE MUST BE 10. FOR EGC 2XXX, TECHNIQUE-CD 6 IS NOT VALID WITH DISPOSAL-CODE XX DISPOSAL CODE MUST NOT BE 02-04, 07, 09 OR 11. FOR EGC 2XXX, TECHNIQUE-CD 7 IS NOT VALID WITH DISPOSAL-CODE XX DISPOSAL CODE MUST BE 1, 10, OR 13. FOR EGC 5XXX, TECHNIQUE-CD 9 IS NOT VALID WITH DISPOSAL-CODE XX DISPOSAL CODE MUST BE 04 OR 08 FOR EGC 5XXX TECHNIQUE CODE 6 IS NOT VALID WITH DISPOSAL CODE XX Only Disposal Code 01, 10, 12 are valid with Technique Code 6. FOR EGC 5XXX TECHNIQUE CODE 8 IS NOT VALID WITH DISPOSAL CODE XX Only Disposal Code 01 & 10 are valid with Technique Code 8. FOR EGC 5XXX, TECHNIQUE-CD 7 IS NOT VALID WITH DISPOSAL CODE XX DISPOSAL CODE MUST BE 01, 10 OR 13. FOR EGC XXXX SOURCE CODE 79 INVALID FOR NMF MFT 34 EGC XXXX must be 72XX or 77XX or 79XX FOR EP, APPEALS OFFICE CD REQUIRED WITH DISP-CD 07 OR 11 APPEALS OFFICE CODE (ITEM #16) MUST BE ENTERED WHEN THE DISPOSAL CODE IS 07 OR 11 FOR EP, DISP-CD 03, EP-TAXES-AMT OR EP-PENALTIES-AMT MUST BE PRESENT SELF EXPLANATORY FOR EP, DISP-CD 07 OR 11 REQUIRED WITH APPEALS OFFICE CODE DISPOSAL CODE (ITEM #13) MUST BE ENTERED AS AN 01 OR 02 WHEN THE APPEALS OFFICE CODE (ITEM #16) IS ENTERED. FOR EP, EXAMINERS-GRADE MUST BE 03 - 09 OR 11-14 SELF EXPLANATORY FOR RELATED-RETURN-ALPHA-CD S, PRI TIN/MFT/TXPRD MUST NOT ALL MATCH LINE -1 FLDS ITEM 405 (PRIMARY-TIN/FS), ITEM 406 (PRIMARY MFT-CD), 407 ITEM 407 (PRIMARY-TAX-PERIOD) INPUT - AT LEAST ONE FIELD MUST NOT BE EQUAL TO THE CORRESPONDING LINE-ONE TIN, MFT AND TAX PERIOD IE-TIME-PERCENT/IE-DOLLAR-PERCENT INCONSISTENT IE-TIME-PERCENT IS PRESENT AND IE-DOLLAR-PERCENT IS NOT PRESENT INSTALLMENT-AGREEMENT-CD MUST BE PRESENT INSTALLMENT-AGREEMENT-CD (ITEM 412) MUST BE PRESENT WITH EGC 1XXX, 2XXX & 5XXX (EXCEPTIONS: INSTALLMENT-AGREEMENT-CD IS OPTIONAL FOR EGC 58XX, EGC 7XXX AND DISP-CD 34) INVALID ACTIVITY CODE IF THE INPUT DISPOSAL CODE IS 18 AND THE MFT IS 02 AND NOT A FLOW-THRU ADJUSTMENT THE AIMS ACTIVITY CODE MUST BE 338 INVALID MODIFIER USED TO ACCESS VALAIMS SELF EXPLANATORY LAST DIGIT OF ABSTRACT-CLAIM-HOURS MUST BE 0, 3, 5 OR 7 SELF-EXPLANATORY. LAST DIGIT OF ABSTRACT TIME MUST BE 0, 3, 5 OR 7 SELF-EXPLANATORY. For EGCs 1XXX, 2XXX and 7XXX. LAST DIGIT OF APPEALS TIME MUST BE 0, 3, 5 OR 7 SELF-EXPLANATORY. LAST DIGIT OF CLAIM HOURS MUST BE 0, 3, 5 OR 7 SELF-EXPLANATORY For EGCs 1XXX, 2XXX and 7XXX. LAST DIGIT OF COUNSEL TIME MUST BE 0, 3, 5 OR 7 SELF-EXPLANATORY LAST DIGIT OF EXAMINERS TIME MUST BE 0, 3, 5 OR 7 SELF-EXPLANATORY For EGCs 1XXX, 2XXX and 7XXX. MANUAL-ASSESS-AMT/EXAM-UNAGREED-AMT/EXAM-ASSESS-CUM NOT VALID W/NON-TAX ACT CD SELF EXPLANATORY MANUAL ASSESSMENT AMOUNT INVALID FOR DISP 01/02/52 ITEM #35 HAS BEEN ENTERED WITH A NO CHANGE DISPOSAL CODE (01 OR 02 OR 52) MFT 76/DISP-CD 03/SRC-CD 44 – DEL-RET-AMT/DEL-RET-IND REQUIRED SELF EXPLANATORY NOL-CF-DISALLOWED-AMT/NOL-INDICATOR INCONSISTENT IF NOL-IND = 1 OR 3, NOL-CF-DISALLOWED-AMT MUST BE PRESENT. IF NOL-IND = 2, NOL-CF-DISALLOWED-AMT MUST NOT BE PRESENT. NON-TAXABLE RET: MANUAL-ASSESS-AMT/UNAGREED-AMT MUST BE ZERO - USE EXAM-ADJ-AMT NON-TAXABLE RETURN AND DISPOSAL CODE IS 03-19, 50, 54 AND 55 AND EXAM-UNAGREED-AMT AND/OR MANUAL-ASSESS-AMT IS PRESENT PAYMENT CODE MUST BE PRESENT PAYMENT CODE (ITEM 411) MUST BE PRESENT WITH EGC 1XXX, 2XXX & 5XXX (EXCEPTION 58XX EGC THE PAYMENT-CD IS OPTIONAL) PRIMARY INFORMATION MUST BE PRESENT WITH EGC XXXX PRIMARY INFORMATION MUST BE PRESENT FOR EGC 1XXX, 2XXX & 5XXX (EXCEPTION - 58XX EGC THE PRIMARY INFORMATION IS OPTIONAL) PUSH-CD = 036 (SFR) – DELINQUENT RETURN AMT MUST NOT BE PRESENT ON AN SFR RECORD SELF EXPLANATORY SOURCE-CD = 31, CLM-AMT-DISALLOWED, CLM-HRS, CLM-TYPE MUST NOT BE PRESENT SELF EXPLANATORY SOURCE-CODE 30 NOT VALID IF THERE IS MORE THAN 1 ABSTRACT SELF EXPLANATORY SPECIAL PROJECT CODE XXX IS NOT VALID AFTER 199012 SPECIAL PROJECT CODE IS 101-104, 106, 107, 109, 110, 113, 114, 116, 118, 121, 122, 205, 209, 210, 225 OR 401 IS NOT VALID AFTER TAX PERIOD OF 199012. TAX ALREADY ASSESSED (EXAM-CUM-ASSMNT-AMT) – UNAGREED-AMT MUST BE 1 SELF-EXPLANATORY TAX ALREADY ASSESSED (MANUAL-ASSESS-AMT) – UNAGREED-AMT MUST BE 1 SELF-EXPLANATORY TAXABLE RETURN - EXAM-ADJUST-AMT NOT VALID SELF-EXPLANATORY TE/GE DISP-CD/ARDI-CD INCONSISTENT SELF-EXPLANATORY VALID EP EXAM-TECHNIQUE-CD MUST BE PRESENT FOR AMCLSP ONLY, TECHNIQUE CODE MUST BE 1, 2, 4, 5, 6 OR 7 WHIPSAW-IND NOT VALID WITH DISP-CD 01, 02, 03, 04, 09 AND 56 SELF EXPLANATORY XXXXX MUST BE PRESENT CLAIM AMOUNT DISALLOWED #22, CLAIM TYPE #23, AND CLAIM HOURS #23 MUST BE ENTERED ON THE SCREEN IF A CLAIM REJECTION DATE IS PRESENT. (XXXXX IS MISSING ITEM) (EXCEPTION: EGC 7XXX AND EXAM-CLAIM-TYPE = F) XXXXXX MUST BE PRESENT PRIMARY TIN #405, PRIMARY MFT #406, PRIMARY TAX PRD #407 AND RELATED RETURN ALPHA CD #408 MUST BE ENTERED ON THE SCREEN IF ANY OF THE FOUR ITEMS ARE PRESENT. (XXXXXX IS THE MISSING ITEM)
Command Code AMAXU
Exhibit 2.8.6-1 Command Code AMAXU Line 1 input Display Title: Line 1 input display for Command Code AMAXU. Description: This represents a screen shot of Line 1 input display for Command Code AMAXU. Line 1 consist of elements 1 thru 7. Line 2 consist of element 8. The element number, line number, screen position and the element description follows the screen shot. Please click here for the text description of the image. RECORD ELEMENT DESCRIPTION LINE 1 Element Line Position Description 1 1 1-5 CC AMAXU 1a 1 6 CC Modifier - " A, P, E or O" 2 1 7-18 TIN & File Source 3 1 20-21 MFT 4 1 23-28 TAX PERIOD - YYYYMM Format 5 1 30-33 CK-Digit/Name Control bbaa or AAAA 6 1 35-37 PLAN-RPT-NUM - nnn Format 7 1 39-41 EP-PLAN-NUMER - nnn For File Source N, plan number must be entered when the MFT is 74 and 76. Valid plan numbers are 000-999. Other NMF cases, MFT's can still be entered in the usual manner. Note: It should be noted again, that Items on Line 1 are never changed, added or corrected using CC AMAXU and a valid entry would have at least one complete item of change on line 2.
Command Code AMAXU
Exhibit 2.8.6-2 Command Code AMAXU Line 2 Input Display 1. RECORD ELEMENT DESCRIPTION LINE 2 The data to be entered on LINE 2 is to be input from the "AIMS CORRECTION REQUEST FORM" . Each terminal operator will be given a printed list of item Numbers, " AIMS CORRECTION REQUEST FORM" (SEE EXHIBIT Section) Beginning with character position 1 of Line 2, Data is entered as follows: 2. TITLE OF FIELD CHARACTERS a. Item Number 2 or 3 digit # from "AIMS CORRECTION REQUEST FORM" . b. Hyphen Character, must always be present after item number. c. DATA (1) Field may be variable, but cannot exceed the maximum number of characters for the field. Enter as specifically stated on "AIMS CORRECTION REQUEST FORM" . (2) Field may be fixed. (ALWAYS THE SAME NUMBER OF CHARACTERS). d. COMMA One character position denoting end of description of data. 3. A description of Line 2 elements of input: Element Line Position Description 2 1-2 Item Number 2 3 Hyphen 2 4-9 Data for Item 33 (Examiner's Name) "ALBANO" . 2 10 Comma 2 11-12 Item Number 2 13 Hyphen 2 14-17 Data for Item No. 28 " 1111" Examiners Time. Any valid feature code that follows a space is not processed since the blank space stops the validation of any further feature codes. 2 18 Comma 2 19-21 Item Number 2 22 Hyphen 2 23-24 Data for Item No. 403, International Exam Results. "52" This order of elements, as described above for Line 2, may be repeated for as many data items to be entered or corrected as needed, thru line 22 of the input screen. No blank spaces are allowed in the string of items between the comma and the next item number.
Command Codes AMAXUE and AMAXUO
Exhibit 2.8.6-3 Command Codes AMAXUE and AMAXUO Multiple Input Display An example of multiple entries for lines 2 thru 22. Title: Multiple input display for Command Code AMAXUE and AMAXUO. Description: This represents a screen shot of multiple input display for Command Codes AMAXUE and AMAXUO. Line 1 have AMAXU along with elements 2 thru 7. Line 2 shows 33 -ALBANO,18-465,28-672,. Please click here for the text description of the image. Record Element Description Element Line Position Description 6 2-22 1-2 Item Number 6 2-22 3 Hyphen 6 2-22 4-9 Data for Item 33, (Examiner's Name) "ALBANO." 6 2-22 10 Comma 7 2-22 11-12 Item Number 7 2-22 13 Hyphen 7 2-22 14-16 Data for item No. 18, (Exam Unagreed Amt, Appealed, Petitioned). "465" 7 2-22 17 Comma 8 2-22 18-19 Item Number 8 2-22 20 Hyphen 8 2-22 21-23 Data for item number 28, (Examiners Time) "672"
Command Code AMAXUE/AMAXUO
Exhibit 2.8.6-4 Command Code AMAXUE/AMAXUO Validation criteria for input fields Variable Fields All item numbers described below represent variable (non-fixed) fields, which means that there is not a specific location on the screen where the input item must reside. The input is free-format and the individual item numbers are separated by commas. Deleting Fields Items on the TIF can be changed by the use of CC AMAXU; some items can also be deleted. To delete an item, a "D" should be entered instead of data. Those items which can be deleted are described in Exhibit 2.8.6-5.
Command Code AMAXU
Exhibit 2.8.6-5 Command Code AMAXU The following is a list of the elements that may be changed or deleted by AMAXU Command Code using the following modifiers: AMAXUE AMAXUA AMAXUP AMAXUO ITEM NAME C D C D C D C D 01 SECONDARY-SSN X X X X 13 DISPOSAL CODE X X X 16 APPEALS CODE X X 17 EO/APPEALS ISSUE CODE X X 18 UNAGREED AMT X X X X 19 AIMS MF UPDATE DATA X X X X 20 CLAIM REJECTION DATE X X X X X X X X 21 AMOUNT CLAIMED X X X X X X 22 CLAIM AMT DISALLOWED X X X X 23 CLAIM HOURS X X X X 24 CLAIMS TYPE X X X X 26 SOURCE CODE X X X 27 ACTIVITY CODE X X X 28 EXAMINERS TIME X X X 30 TECHNIQUE CODE X X X 31 EXAMINERS GRADE X X X 32 CASE GRADE X X X X X X 33 EXAMINERS NAME X X X X X X 34 EXAM ADJUSTMENT AMT X X X X 35 MANUAL ASSESSMENT AMT X X X X 37 DELIQ-RETURN-CD X X X X 38 FRAUD CONDITION X X X X 40 SPECIAL PROJECT CODE X X X X X X 42 ARDI CODE X X X 44 NOL CF DISALLOWED AMT X X X X 45 NOL IND X X X X 46 CREDIT CF DISALLOWED AMT X X X X 47 CF CREDIT TYPE X X X X 48 TEGE-SPECIAL-DEFINER-CD X X X X 49 SECONDARY-BUSINESS-CD X X X 50 EMPLOYEE-GROUP-CD X X X 54 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ X X 57 POST OF DUTY X 58 XREF DLN X X X 59 AIMS-OPEN-CONTROL-NUMBER X X X 60 TC-300-IND X X X 61 PARTIAL AGREEMENT INDICATOR X X 64 IRA-CD X 65 SURVEY-REASON-CD X X X 67 INFORMANTS-CLAIM-IND X X X X X X X X 68 VCAP-IND X X 90 VERIFIED-ASSES-IND X X X 300 EARLY-ELECT-INTO-BBA-CD X X 301 NAP-DT X X 302 PPA-DT X X 303 MOD-WAIVER-DT X X 304 MOD-REQUEST-RECVD-DT X X 305 MOD-TYPE-CD X X 306 MOD-DETERMINATION-LTR-DT X X 307 MOD-REQUEST-DECISION-CD X X 308 FPA-DT X X 309 PUSH-OUT-ELECTION-DT X X 310 PUSH-OUT-REVOCATION-DT X X 311 PUSH-OUT-CD X X 312 IU-PS-ADJ-YR-AMT X X 313 IU-PUSHED-OUT-AMT X X 314 IU-REDUCTION-AMT X X 315 IU-ADJ-YR X X 317 ELECT-OUT-OF-BBA-CD X X 318 IRC6235A1-PPA-DEADLINE-DT X X 319 MOD-EXTENSION-DT X X 320 CURRENT-ADDL-MOD-DAYS-CNT X X 321 CUM-ADDL-MOD-DAYS-CNT X 322 IRC6235A3-DT X X 323 IRC6235A2-DT X X 324 FPA-WAIVER-DT X X 325 PUSH-OUT-PACKAGE-RECD-DT X X 326 PUSH-OUT-DEFAULT-DT X X 327 BBA-CHAPTER-2-2A-CD X X 400 LCC-CD X X X X X X 401 WHIPSAW INDICATOR X X X X 402 IE-TIME-PERCENT X X X X 403 IE-DOLLAR-PERCENT X X X X 404 ABSTRACT CODE/DISP-CD/TIME/RESULTS/CLAIM TIME X X 405 PRIMARY TIN X X 406 PRIMARY MFT CD X X 407 PRIMARY TAX PRD X X 408 RELATED RETURN ALPHA CD X X 409 ABSTRACT DELETE IND X X 410 AGING REASON CODE X X X X X X 411 PAYMENT CD X 412 INSTALLMENT AGREEMENT CD X X 413 PIA CODE X X 414 DELINQUENT RETURN AMT X X X X 415 AMENDED RETURN AMT X X X X 416 FAX AGREEMENT IND X X X X X X 417 TRACKING CODE X X X X X X 418 3121Q-AMT X X X X 419 IRS-EMPLOYEE-CD-AIMS X X 421 XREF-TIN X X X X X X 422 APPLICABLE-CREDIT-ADJ-AMT X X X X 423 TEFRA-CD X 424 TEGE-OPEN-CASE-GRADE X X X X 425 DSUE AMT X X X X 426 CRIMINAL-RESTITUTION-CD X X 427 NBAP LETTER DT X X 428 RR-99-40-IND X X 429 MFT-CD-29-IND X X 430 TDC-CD X X X X X X 431 ELECTRONIC-CASE-IND X X 602 EP TAXES X X 604 EP PENALTIES X X 605 ADJUSTMENT TO SBSE-TS-LB&I X 606 TOTAL DEDUCTIONS CLAIMED X X 607 TOTAL TRUST ASSETS X X 608 NUMBER OF PARTICIPANTS X 609 TYPE OF PLAN X 612 EP PIC NAICS CD X 613 EP CLOSING AGREEMENT RESULTS AMT X X 799 FLOWTHRU IND X X 800 APPEALS RESULTS AMT X X 801 COUNSEL RESULTS AMT X X 802 APPEALS ADJUSTMENT AMOUNT X X 803 APPEALS GRADE X X 804 APPEALS TIME X X 805 COUNSEL ADJUSTMENT AMT X X 806 COUNSEL GRADE X X 807 COUNSEL TIME X X 808 EXAMINATION CLM DISALLOW AMT X X 809 AMOUNT OF APPEALS/COUNSEL CLAIM X X 810 APPEALS/COUNSEL CLM DISALLOW AMT X X 811 CLOSING CODE X 820 WORK UNIT NUMBER X X 821 PRIOR APPEALS OFFICE CODE X X
Command Code AMAXU
Exhibit 2.8.6-6 Command Code AMAXU Abstracts - Special Processing Item 404 consist of the Abstract Code, Disposal Code, Abstract Hours, Abstract Results and Abstract Claim Time all refer to one particular Abstract. There may be several of these groups on one record and each group will have a unique Abstract code. The entire Abstract (item 404) has to be present before CC AMAXU can make a change. If a match cannot be made between the Abstract input and a similar Abstract on the AIMS (for the TIN, MFT, Tax Period entered) then the system will assume that the Abstract input is new and it will be added to the record. If a match is made between the Abstract Code input and a similar abstract code on the TIF (for TIN, Tax Period entered) then the systems will change the Disposal Code, Abstract Hours, Abstract Results and Abstract Claim Time following the abstract referenced. If an incorrect Abstract (item 404) was entered it can be deleted by inputting the Abstract in 404 immediately followed by a "D" in item #409.
Command Code AMAXUA
Exhibit 2.8.6-7 Command Code AMAXUA Validation Criteria All items below can be deleted by entering a "D" . ITEM DATA NAME 20 Claim Rejection Date 67 Informants Claim Ind 400 CIC LCC Code 421 XREF Tin 422 Applicable Credit Adj Amt 425 DSUE Amt 800 Appeals Results Amt 801 Counsel Results Amt 802 Appeals Adjustment Amount (Non-Taxable) 803 Appeals Grade 804 Appeals Time 805 Counsel Adjustment Amount 806 Counsel Grade 807 Counsel Time 808 Amount Disallowed - Exam Claim 809 Amount of Appeals/Counsel Claim 810 Amount Disallowed - Appeals/Counsel Claim 820 Work Unit Number 821 Prior Appeals Code
Command Code AMAXUP
Exhibit 2.8.6-8 Command Code AMAXUP INPUT DISPLAY Title: Input display for Command Code AMAXUP. Description: This represents a screen shot of input display for Command Code AMAXUP. Line 1 have elements 1 thru 7. Line 2 have element 8. Please click here for the text description of the image. RECORD ELEMENT DESCRIPTION LINE 1 Item Line Position Description 1 1 1-6 CC AMAXUP 2 1 7-18 TIN and File Source 3 1 20-21 MFT 4 1 23-28 Tax Period 5 1 30-33 Check Digit/Name Control 6 1 39-41 Plan Number RECORD ELEMENT DESCRIPTION LINES 2 THRU 12 a. Lines 2 thru 12 follow the same processing rules as CC AMAXU b. A description of line 2 thru 12 elements of input data are as follow: ITEM DATA NAME 13 Disposal Code 20 Claim Rejection Date 21 Amount Claimed 26 Source Code 27 Activity Code 28 Examiner's Time 30 Technique Code 31 Examiner's Grade 32 Case Grade 33 Examiners Name 40 Special Project Code 42 ARDI Code 48 TEGE Special Definer Cd 49 Secondary Business Code 50 Employee Group Code 58 Renumbered DLN 59 Aims Open Control Number 65 Survey Reason Cd 67 Informants Claim Ind 410 Aging Reason Code 416 Fax Agreement Ind 417 Tracking Cd 424 TEGE-OPEN-CASE-GRADE 602 EP Taxes 604 Penalties 605 Adjustment to SBSE TS LB&I 606 Total Deductions Claimed 607 Total Trust Assets 608 Number of Participants 609 Type of Plan 612 EP PIC NAICS Code 613 EP CLOSING AGREEMENT RESULTS AMT Error Messages for AMAXUP are the same as those for AMAXU. See also 6.8, Command Code AMAXUE, AMAXUA, AMAXUO and AMAXUP Error Messages.
Source: official text