Internal Revenue Manual
IRM 4.4.33 — Transfers
Part 4. Examining Process
Chapter 4. Audit Information Management System (AIMS) Validity and Consistency Section 33. Transfers 4.4.33 Transfers Manual Transmittal December 20, 2024 Purpose (1) This transmits a partial revision of IRM 4.4.33, Audit Information Management System (AIMS) - Validity and Consistency, Transfers. Material Changes (1) The following significant changes were made during this IRM update. IRM Reference Description Purpose The Title has been changed to Audit Information Management System (AIMS) - Validity and Consistency, Transfers. 4.4.33.1 Changed the title to Program Scope and Objectives. 4.4.33.1.1 Created new subsection titled Background. Updated verbiage throughout 4.4.33.1.2 Created new subsection titled Authority. Updated verbiage throughout. 4.4.33.1.3 Created new subsection titled Roles and Responsibilities. Updated verbiage throughout. 4.4.33.1.4 Created new subsection titled Program Management and Review. Updated verbiage throughout. 4.4.33.1.5 Created new subsection titled Program Controls. Updated verbiage throughout. 4.4.33.1.6 Created new subsection titled Terms and Acronyms. Updated verbiage throughout. 4.4.33.1.7 Created new subsection and table titled Related Resources. Updated verbiage throughout. 4.4.33.2.1 Updated the verbiage for better clarity. 4.4.33.2.2 The material in this section is obsolete. The AIMS check was removed when Primary Business Codes for Large Business and International were realigned in 2018. 4.4.33.2.3 The information contained in this section has been renumbered to IRM 4.4.33.2. 4.4.33.2.4 The information contained in this section has been renumbered to IRM 4.4.33.2.3. 4.4.33.2.4.1 The information contained in this section has been renumbered to IRM 4.4.33.2.3.1. 4.4.33.2.5 The information contained in this section has been renumbered to IRM 4.4.33.4. 4.4.33.2.6 The information contained in this section has been renumbered to IRM 4.4.33.5. 4.4.33.2.3 Updated the verbiage for better clarity. 4.4.33.2.4.1 Updated the citation and added the title to the IRM reference. 4.4.33.2.5 Corrected the referenced IRM exhibit with the new IRM reference and title. 4.4.33.2.6 Updated the table to reflect the updated PBC's. 4.4.33.2.7 Updated the verbiage for better clarity. 4.4.33.3 Updated multiple citations and added the titles to the referenced forms. 4.4.33.4.1 Updated the section title to correct the PBC. 4.4.33.4.1(1) Updated the citation and added the title to the IRM reference. 4.4.33.4.1(1)(1) Removed the steplist and added an alphalist. Also updated the IRM reference and citation and corrected the title to the IRM reference. 4.4.33.4.1(2) Updated the citation and added the title to the IRM reference. 4.4.33.4.1(2)(1) Removed the steplist and added an alphalist. Also updated the citation and added the title to the IRM reference. 4.4.33.4.1(2)(2) Removed the steplist and added an alphalist. 4.4.33.4.1(2)(3) Removed the steplist and added an alphalist. 4.4.33.4.1(2)(4) Updated the website URL to the current Exam Systems Knowledge Base. 4.4.33.4.1(2)(5) Removed the steplist and added an alphalist. 4.4.33.4.2 Updated the section title to correct the PBC. 4.4.33.4.2(1) Updated the citation and added the title to the IRM reference. 4.4.33.4.3(1) Updated the citation and added the title to the IRM reference. 4.4.33.4.3(3) Updated the citation and added the title to the IRM reference. 4.4.33.4.4 Updated the verbiage for better clarity. 4.4.33.4.6.1 Updated the citation and added the title to the referenced form. 4.4.33.4.6.2 Updated multiple citations, added the titles to the referenced forms, and updated the verbiage for better clarity. 4.4.33.4.6.3(2)(1) Updated the citation and added the title to the referenced form. 4.4.33.4.6.3(2)(2) Updated the citation and added the title to the referenced form. 4.4.33.4.6.3(2)(3) Updated the citation and added the title to the referenced form. 4.4.33.4.6.3(2)(4) Updated the citation and added the title to the referenced form. 4.4.33.4.6.4(1) Updated multiple citations and added the titles to the referenced IRM and forms. 4.4.33.4.7 Updated the verbiage for better clarity and updated the website URL to the current Exam Systems Knowledge Base. 4.4.33.6.3 Updated the outdated and disbanded SBC with the current SBC. 4.4.33.8 Updated the verbiage for better clarity. 4.4.33.8.1 Updated the verbiage for better clarity. Exhibit 4.4.33-1 Updated the outdated PBC. Effect on Other Documents This material supersedes IRM 4.4.33 dated April 13, 2010. Audience IRS Independent Office of Appeals (Appeals), Large Business and International (LB&I), Small Business/Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE), and Taxpayer Services (TS) Employees. Effective Date (12-20-2024) Signed by Anthony J. Maccario Director, Operations Support, Technology Solutions Small Business/ Self Employed
Program Scope and Objectives
4.4.33.1 (12-20-2024) Program Scope and Objectives Purpose: This transmits revised information used in transferring returns to another examination group, other IRS Divisions, or another outside agency. Audience: Appeals, Large Business and International (LB&I), Small Business/Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE), and Taxpayer Services (TS) employees transferring cases. Policy Owner: The Director, SB/SE Technology Solutions, who is under the Director, Operations Support. Program Owner: Exam Systems and Projects, General Exam Systems Support. Primary Stakeholders: Appeals, LB&I, SB/SE, TE/GE, and TS.
Background
4.4.33.1.1 (12-20-2024) Background This chapter provides instructions for transferring returns once it has been determined that a transfer is warranted per IRM 4.11.29, Transfer of Returns Open for Examination.
Authority
4.4.33.1.2 (12-20-2024) Authority IRM 2.8.1, Introduction to AIMS REALTIME Processing provides the requirement for a new information management system for Examination.
Roles and Responsibilities
4.4.33.1.3 (12-20-2024) Roles and Responsibilities Users of Audit Information Management System (AIMS) have the responsibility of maintaining the data fields on the AIMS records by updating field values correctly and reporting closing actions taken on the taxpayer's (TP) account, as determined during the audit process. Users of AIMS have the responsibility of maintaining the final closing actions to complete the adjustment to be sent to Master File (MF) and to ensure AIMS and examination results are correct.
Program Management and Review
4.4.33.1.4 (12-20-2024) Program Management and Review AIMS program reports are available to Headquarters Office and field personnel. AIMS program reports provide timely and reliable information to monitor the current year's Examination Plan, as well as specific programs Reports and statistical tables.
Program Controls
4.4.33.1.5 (12-20-2024) Program Controls AIMS is accessed through Integrated Data Retrieval System (IDRS). A Business Entitlement Access Request System (BEARS) request must be submitted for IDRS access. A background investigation and managerial approval is required for IDRS access. A Personal Identity Verification (PIV) Smart Card and Personal Identification Number (PIN) is used to sign on to IDRS.
Terms and Acronyms
4.4.33.1.6 (12-20-2024) Terms and Acronyms Acronym Definition AIMS Audit Information Management System ASED Assessment Statute Expiration Date CC Command Code CCP Centralized Case Processing CI Criminal Investigation DC Disposal Code EGC Employee Group Code ERCS Examination Returns Control System LB&I Large Business and International MF Master File MFT Master File Tax NAICS North American Industry Classification System NMF Non-Master File PBC Primary Business Code PICF Partnership Information Control File PSP Planning and Special Projects SAA Shared Administrative Associate SBC Secondary Business Code SB/SE Small Business/Self-Employed SFR Substitute For Return TC Transaction Code TE/GE Tax-Exempt and Government Entities TS Taxpayer Services
Related Resources
4.4.33.1.7 (12-20-2024) Related Resources The following table lists some additional sources of guidance for transferring returns. IRM Section Title 1.4.40.4 SB/SE Field and Office Examination Group Manager 4.1.1.6.23 Transfers 4.11.29 Transfer of Returns Open for Examination
Transfer Restrictions
4.4.33.2 (04-13-2010) Transfer Restrictions Not all cases can be transferred. Cases meeting the following criteria cannot be transferred.
AIMS Freeze Code Present
4.4.33.2.1 (12-20-2024) AIMS Freeze Code Present If there is an AIMS freeze code of A-G, I-J, L, Q-S, or V-W which are local freeze codes present on the case, the transfer will be blocked. You must contact the appropriate coordinator and have the local AIMS freeze code removed before a case can be transferred.
PICF Code
4.4.33.2.2 (12-20-2024) PICF Code If the Partnership Information Control File (PICF) Code is 9, the error message "CANNOT TRANSFER, PICF CODE - 9" will be displayed. The PICF code should automatically update out of 9 after the scheduled weekly update. The Command Code (CC) AMSOC with DC 30 can be reinput at that time.
Skeletal Records
4.4.33.2.3 (04-13-2010) Skeletal Records Skeletal records cannot be transferred. AIMS will reject the input with the error message "CANNOT TRANSFER - TC 424 RECORD" .
Non-Filer Case
4.4.33.2.3.1 (12-20-2024) Non-Filer Case If you determine that a non-filer case must be transferred, create a Substitute for Return (SFR) per IRM 4.4.9, Delinquent and Substitute for Return Processing. The transfer can be input after the AIMS base becomes a full record.
Source Code
4.4.33.2.4 (12-20-2024) Source Code Records with Source Code 45 cannot be transferred. The error message "Source-Code/Disposal-Code Inconsistent" will be displayed if the record attempting to be transferred has a Source Code of 45. See IRM 1.4.40.4.2.1(3) Requisition of Returns for additional information.
Statute of Limitations
4.4.33.2.5 (12-20-2024) Statute of Limitations The Assessment Statute Expiration Date (ASED) must be within the time frames below. These are the time frames that are programmed into AIMS. If the transfer is from PBC to PBC Then the time remaining on the statute must be 190-194 or 295-299 or 398 190-194 or 295-299 or 398 7 months or more* 190-194, or 295-299 or 398 201-207, 212-214 13 months or more** 190-194 or 295-299 or 398 320-328, 330 7 months or more* 201-207, 212-214, 190-194 or 295-299 or 398 13 months or more** 201-207, 212-214, 201-207 or 212-214 13 months or more** 201-207, 212-214, 320-328, 330 7 months or more* 320-328, 330 190-194 or 295-299 or 398 13 months or more** 320-328, 330 201-207 or 212-214 13 months or more** 320-328, 330 320-328, 330 7 months or more* Special Situations *If a return is received with less than 6 months left on the statute, the transfer-in clerk will refer the case to their manager to determine if case will be accepted. These time frames are to allow for processing and mailing time. **If a return is received with less than 12 months left on the statute, the transfer-in clerk will refer the case to their manager to determine if case will be accepted. These time frames are to allow for processing and mailing time. A transfer that does not meet the time frame criteria, cannot be input unless the Source Code is 30 (claim for refund), or 32 (carryback refund), or the joint investigation indicator is set (NMF only), or TC 910-914 is present on AIMS, or Master File Tax (MFT) Code is 06, or the Aging Reason Code is 53 which is used for Audit Reconsideration cases, an ASED with alpha characters (excluding FF) have been used to update the AIMS statute date. Note: An ASED with the alpha characters of ZZ is used to update the statute date temporarily to allow the transferring of the database. Approval must be received from the gaining office before ZZ can be input. A copy or note as to who approved the transfer should be put in the case file that is being transferred in case there is a question as to who approved the transfer. Gaining office must update back to correct ASED upon receipt of the case file and database. Records that do not meet the criteria above should be returned to the originator with a copy of the reject message "CANNOT TRANSFER - STATUTE HAS LESS THAN 7 or 13 MONTHS REMAINING" .
Transfer Out Time Frames
4.4.33.2.5.1 (04-13-2010) Transfer Out Time Frames Following are the transfer-out time frames programmed into AIMS.
TE/GE Case
4.4.33.2.6 (12-20-2024) TE/GE Case If the PBC is 4XX, you cannot transfer to a PBC of 1XX, 2XX or 3XX. The error message "TIF PBC = 4, CANNOT TRANSFER TO XXX (XXX = INPUT PBC)" will be displayed. If Exam agrees to give the case to TE/GE, Exam must close the case with a DC 33. TE/GE must wait until the AIMS database ages before TE/GE can establish the case on AIMS in PBC 4XX. If the PBC is 1XX, 2XX or 3XX, you cannot transfer to a PBC 4XX. The error message "TIF PBC = 4XX, CANNOT TRANSFER TO XXX" will be displayed. If TE/GE agrees to give the case to Exam, TE/GE must close the case with a DC 33. Exam must wait until the AIMS database ages before Exam can establish the case on AIMS in PBC 1XX, 2XX or 3XX.
Form to Use
4.4.33.3 (12-20-2024) Form to Use Use Form 3185, Transfer of Return, for transfers in which the PBC will change. See IRM 4.11.29, Transfer of Returns Open for Examination, for instructions on the completion of Form 3185, Transfer of Return. Use Form 3210, Document Transmittal for all other types of transfers such as within area or industry.
Special Rules for Certain Types of Transfers
4.4.33.4 (04-13-2010) Special Rules for Certain Types of Transfers The following are the most common types of transfers:
Transfers Between Area Offices (including PBC 330) or Between Industry and Area Office
4.4.33.4.1 (12-20-2024) Transfers Between Area Offices (including PBC 330) or Between Industry and Area Office In addition to the procedures in IRM 4.11.29 , Transfer of Returns Open for Examination, the group's Shared Administrative Assistant (SAA) must take the following steps when transferring out a return. Update ERCS to Status Code 41, Disposal Code (DC) 30 and forward case to the Transfer-Out Coordinator in your area or support area. See IRM 4.1.1.6.23, Transfers, for additional information. In addition to the procedures in IRM 4.11.29, Transfer of Returns Open for Examination, the Transfer-Out Coordinator must take the following steps when transferring out a return. Transfer the database on the Examination Returns Control System (ERCS). Enter the PBC of receiving office. See Exhibit 4.4.33-1 for a list of states and the corresponding PBC. If the PBC is 212-214 or 320-328, also enter the Secondary Business Code (SBC) and Employee Group Code (EGC). ERCS will generate the CC AMSOC, DC 30 to update AIMS. If the PBC changes, AIMS will generate a TC 429 to MF and the TC 42X PBC will change to reflect the new PBC. After the AMDISA reflects the transfer, print a copy of the AMDISA and place it inside the file folder. Place a copy of the Form 3185, Transfer of Returns, in the case file and another copy in a suspense file. Send the case to the transfer-in address of the new PBC. The transfer-In addresses can be found at: Contact List. Wait for the receiving industry or area to return an acknowledgment copy of Form 3185, Transfer of Returns. Follow-up if you have not received a receipted Form 3185. If the receiving office has updated the case from the transfer EGC, consider this acknowledgement that they received the case file.
Between Industries (excluding PBC 330)
4.4.33.4.2 (12-20-2024) Between Industries (excluding PBC 330) In addition to the procedures in IRM 4.11.29, Transfer of Returns Open for Examination, the LB&I group SAA must take the following steps when transferring a return between industries. Transfer the database on ERCS which will generate a CC AMSOC, DC 30 to update AIMS. The PBC, SBC and EGC of the receiving office are required. EGC 1917 is not valid as the new EGC unless the prior EGC is 1000, 1014, 1017, 1099, or 1917. Print AMDISA and place it inside the file folder. Retain a copy of the Form 3185, Transfer of Return and place in a suspense file. Mail the case. Wait for the receiving industry to return an acknowledgment copy of Form 3185, Transfer of Return. Follow-up if you have not received a receipted Form 3185. If the receiving office has updated the case from the transfer employee group code, consider this acknowledgement that they received the case file.
Transfers from Campus to Industry/Area
4.4.33.4.3 (12-20-2024) Transfers from Campus to Industry/Area Immediately after selection of returns for campus examination, Form 5546 , Examination Return Charge-Out Sheet must be checked for the presence of a related year open message. If Form 5546, Examination Return Charge-Out Sheet indicates that a related year is open with an EGC other than 5XXX, AIMS research is required to determine the current status. If the current status of the related return is Then less than 10 retain for examination greater than 10 transfer to the industry or area - include an AMDIS print in case file to allow for easier association with the related return Campus unagreed cases are to be transferred to the area office for an interview before the case is closed to Appeals. See IRM 4.19.13.11, Taxpayer Replies for more information.
Transfers from Campus to Campus
4.4.33.4.4 (12-20-2024) Transfers from Campus to Campus When the case needs to be examined by the Campus (EGC 5XXX), use PBC X9X Between campuses (field cases) Note: When a field case needs to be transferred from one Campus Classification or Centralized Files Unit to another Classification or Centralized Files Unit, transfer to PBC 201 - 207. Do not use PBC X9X, that is reserved for campus exam (EGC 5XXX) cases only. If the case is already in a status code greater than 08, forward the case to the appropriate Planning and Special Programs (PSP) office, not the Campus.-
Transfers from Area Office to Campus
4.4.33.4.5 (04-13-2010) Transfers from Area Office to Campus Other than transfers to PBC 295 or 398 which is where the Campus TEFRA Units (CTU) are located, it is extremely rare that a case needs to be transferred from the area office to a campus so AIMS blocks these types of transfers. If a record does not have a PICF code of 1-8 or an AIMS Freeze Code of 6, a transfer is not permitted from the area to the campus. If a record does have a PICF code is 1-8 or an AIMS Freeze Code of 6, a transfer to PBC 295 or 398 is permitted. Contact the AIMS Coordinator at the campus for assistance if a transfer is required. If the database is to be transferred back to the prior PBC, the AIMS Coordinator at the prior PBC can input the transfer. If the database is to be transferred to a different campus PBC, the AIMS Coordinator at the local campus must input the CC AMSOC.
Transfer to Other Functions
4.4.33.4.6 (04-13-2010) Transfer to Other Functions The following are procedures for transferring returns to other divisions before the examination is started or completed.
To Appeals
4.4.33.4.6.1 (12-20-2024) To Appeals Complete Form 5344 , Examination Closing Record using DC 12 in (Item 13), an Appeals Code (Item 16), and $1 in Unagreed Amount Appealed/Docketed (Item 18).
To Another Agency
4.4.33.4.6.2 (12-20-2024) To Another Agency If transferring the case to another agency such as the Department of Justice, complete Form 5344, Examination Closing Record using DC 12 (Item 13) and $1 in the Manual Assessment Amount (Item 35). Attach a copy of the face of the return and Form 2275, Records Request, Charge and Recharge to the Form 5344 , Examination Closing Record. CCP will forward Form 2275 , Records Request, Charge and Recharge to the campus files function to recharge the administrative file and original return to the requesting agency. Send the administrative file and original return to the requesting agency.
To Criminal Investigation
4.4.33.4.6.3 (12-20-2024) To Criminal Investigation If a tax adjustment is being considered, then update the status code to: 17 - When it is agreed by the examiner, group manager and the Fraud Referral Specialist, that potential for fraud exists. 18 - When the case has been accepted by Criminal Investigation. A locally defined Fraud Suspense Status Code— when the case is being suspensed out of the group awaiting completion of the criminal case. If a tax adjustment is not to be made, then the following steps should be followed: Prepare Form 10904, Request for Record Deletion from AIMS/ERCS and survey the return using an electronic print using DC 31 or 32. Complete Form 2275, Records Request, Charge and Recharge with the TC 150 Document Locator Number (DLN) with recharge information. Send the original Form 2275, Records Request, Charge and Recharge, to the campus. Send the original return (with a copy of Form 2275, Records Request, Charge and Recharge attached) to the requester.
To Division Counsel
4.4.33.4.6.4 (12-20-2024) To Division Counsel Use same procedures as outlined in IRM 4.4.33.4.6.3, To Criminal Investigation but use the locally defined status code for Counsel Suspense Referrals.
Form 2275, Records Request Charge and Recharge
4.4.33.4.6.5 (12-20-2024) Form 2275, Records Request Charge and Recharge See IRM 3.5.61.6, Document Requests - Forms Used to Request Returns/Documents for an example of a completed Form 2275, Records Request, Charge and Recharge. Below are special instructions for examination employees. Part A, Document Identification - Required entries are Box 1, 2, 4, , 6, and 10. Line 10 is the signature of the manager of the employee listed in Item 12G. Part B, Originator Information - Required entries are Box 11 through 12I, enter the information for the person preparing the Form 2275. Box 14 enter an X in C. Part C, Researcher Information - Required entry is 15E, enter the information of the receiving office, for example, Criminal Investigation or Division Counsel.
Where to Send Returns
4.4.33.4.7 (12-20-2024) Where to Send Returns Where to send the return depends on the type of case and where the taxpayer or company resides. If the case is being transferred to an Send return to LB&I group the LB&I group SB/SE Area Office the SB/SE Area Office PSP* Note: *The address for the above offices, can be obtained from the Exam Systems Knowledge Base site at: Who Do I Contact.
Transfer Time Frames
4.4.33.5 (04-13-2010) Transfer Time Frames Once a message of "Request Completed" is received, the AIMS database will reflect the new PBC and the database falls under the control of the new PBC.
Effect of Transfers on AIMS
4.4.33.6 (04-13-2010) Effect of Transfers on AIMS Transferring an AIMS database results in the following changes:
Aging Reason Code
4.4.33.6.1 (04-13-2010) Aging Reason Code If the Aging Reason Code is 50 or 51, it will be changed to zeroes.
Correspondence Received Date
4.4.33.6.2 (04-13-2010) Correspondence Received Date If transfer is from 19X, 29X or 39X to 201-214 or 30X or 330, the Correspondence Received Date will be changed to zero.
Employee Group Code/Secondary Business Code/Status Code
4.4.33.6.3 (12-20-2024) Employee Group Code/Secondary Business Code/Status Code The updating of the SBC, EGC and Status Code are dependent on what PBC, SBC, EGC and status code the case was in before the transfer and where the record is being transferred to: If the transfer is from going to The SBC, EGC and STATUS CODE will up updated to X9X X9X SBC = 00000 EGC = 5598 STATUS CODE = 07 X9X PBC (EGC 5XXX) 201-207, or 330 SBC = 87700 EGC = 2998 STATUS CODE = 07 Non X9X PBC & EGC 1XXX 201-207, or 330 SBC = 87700 EGC = 1998 STATUS CODE = 07 Non X9X PBC & EGC 2XXX 201-207, or 330 SBC = 87700 EGC = 2998 status code = 07 PBC 201-207 or 330 and EGC = 2050 and Status Code = 08 201-207, or 330 remains the same Any PBC (other than 201-207, 212-214, 320-328 or 330 and Status Code = 09-19) 212-214 or 320-328 SBC = screen EGC = screen status code = 09 201-207, 212-214, 320-328 or 330 and Status Code = 09-19 212-214 or 320-328 SBC = screen EGC = screen status code remains the same Any PBC 19X, 29X or 398 and PICF = 0 SBC = 00000 EGC = 5598 status code = 07 PBC 298 398 remains the same PBC 398 298 remains the same Any PBC 295/398 AND PICF Code = 1,3,4,5 or 7 SBC = 00000 EGC = 5817 Status Code 34 Any PBC 295/398 AND PICF Code = 2, 6, or 8 SBC = 00000 EGC = 5417 Status Code 33 Any PBC 295 or 398 and AIMS Freeze Code = 6 SBC = 00000 EGC = 5717 Status Code 07 Upon receipt of the return or case file, immediately update the EGC out of the transfer EGC of 1997, 1998, 2998, or 5598.
Exam Start Date
4.4.33.6.4 (04-13-2010) Exam Start Date If the status code equals 33 or 34 and the Exam Start Date is not set, the Exam Start Date will be set with the current date.
Letter Sent Date
4.4.33.6.5 (04-13-2010) Letter Sent Date If transfer is from 19X, 29X or 39X to 201-214 or 30X or 330, the Letter Sent Code will be changed to zero.
Project Code
4.4.33.6.6 (04-13-2010) Project Code If a case is transferred, (except PBC 3XX to 3XX), and the Project Code is a local Project Code (0175-0200 or 0500-0575 or 0700-0799), the Project Code is zeroed out when the transfer is input.
Reply to TP Projected Date
4.4.33.6.7 (04-13-2010) Reply to TP Projected Date If transfer is from 19X, 29X or 39X to 201-214 or 30X or 330, the Reply to TP Project Date will be changed to zero.
Suspense Code
4.4.33.6.8 (04-13-2010) Suspense Code If the status code equals 33 or 34 and the Suspense Code is not set, the Suspense Code will be set to a 2.
Technical Services Code
4.4.33.6.9 (04-13-2010) Technical Services Code If Status Code is less than 20, the Technical Services Code will be changed to zeroes.
Tracking Code
4.4.33.6.10 (04-13-2010) Tracking Code If a case is transferred, (except PBC 3XX to 3XX), and the Tracking Code is a local Tracking Code (0001-5999), the Tracking Code is zeroed out when the transfer is input.
Transfer Terminal Code
4.4.33.6.11 (04-13-2010) Transfer Terminal Code If a case is transferred from a service center terminal, the Transfer Terminal Code is updated to a 1. If a case is transferred from an area terminal, the Transfer Terminal Code is updated to a 2.
Erroneous Transfers
4.4.33.7 (05-01-2003) Erroneous Transfers Keep the taxpayer in mind when a return is transferred to your industry or area in error. Good customer relations dictate sending the return and updating the database to the correct location as soon as possible. Therefore, transfer the return and database to the correct office instead of rejecting it back to the sending office. It would be good practice to send a note back to the sending office to alert them of the misrouting.
Receiving Office Procedures
4.4.33.8 (12-20-2024) Receiving Office Procedures A receiving industry or area is notified through the AIMS Weekly Update Report (Code 22 or 59) that a database has been transferred to them. It is the receiving industry or areas responsibility to locate the return using the following procedure if the return has not been received within 21 days of receipt of the AIMS Weekly Update. Determine which industry or area office or campus transferred the database (and therefore needs to be contacted) using information on the AIMS Weekly Update or an AMDISA print listed as the prior PBC. If Then industry or area codes the TR/PBC reflected on the AIMS Weekly Update. campus codes the campus of the TR/PBC reflected on the AIMS Weekly Update as well as your local campus. Request that the sender provide a photocopy of Form 3185, Transfer of Return (or Form 3210, Document Transmittal, if used). This should be used to determine where the return was mailed and who acknowledged receipt. The database must then be transferred or updated to reflect the location of the return. If Then the return cannot be located using the data supplied by the sender follow missing return procedures to dispose of the database. the sender does not respond send a follow-up request and wait an additional 21 days. the sender still does not respond transfer the database back to the industry or area reflected on the AIMS Weekly Update. Upon receipt of the return ensure that any local definition project codes are updated.
Return Received but Database Not Transferred
4.4.33.8.1 (12-20-2024) Return Received but Database Not Transferred If the database does not reflect the correct PBC, research will need to be performed t to see if the CC AMSOC with a DC 30 was input. If the PBC still reflects the sending office's PBC and the receiving office: Wants the database Does not want the database Contact the sending office and request an AMSOC, DC 30 is input. Prepare Form 3185, Transfer of Return and send the case back to either the originator or the correct office if the return was misdirected.
SB/SE Transfer Chart
Exhibit 4.4.33-1 SB/SE Transfer Chart Use the chart below to determine which office should receive the transfer. After you determine the correct Area Office, send the return to the PSP for the Area. Do not send cases directly to SB/SE groups. State PBC Alabama 205 Alaska 206 Andover SC 190 Arizona 207 Arkansas 205 Atlanta SC 191 Austin SC 192 Brookhaven SC 295 California - Northern 206 California - Southern 207 Cincinnati SC 296 Colorado 206 Connecticut 201 Delaware 202 District of Columbia 202 Florida 203 Fresno SC 193 Georgia 203 Hawaii 207 Idaho 206 Illinois 204 Indiana 202 International 330 Iowa 204 Kansas 204 Kansas City SC 194 Kentucky 202 Louisiana 205 Maine 201 Maryland 202 Massachusetts 201 Memphis SC 297 Michigan 204 Minnesota 204 Mississippi 205 Missouri 204 Montana 206 Nebraska 204 Nevada 206 New Hampshire 201 New Jersey 201 New Mexico 207 New York 201 North Carolina 203 North Dakota 204 Ogden SC 298-398 Ohio 202 Oklahoma 205 Oregon 206 Pennsylvania 202 Philadelphia SC 299 Puerto Rico 330 Rhode Island 201 South Carolina 203 South Dakota 204 Tennessee 202 Texas 205 Utah 206 Vermont 201 Virginia 202 Washington 206 West Virginia 202 Wisconsin 204 Wyoming 206 Employment 212 Estate and Gift 213 Excise 214
Source: official text