Examination managers are responsible for the timely implementation of all AIMS changes and manual revisions that affect their operation. Any changes or revisions where their effect/impact cannot be determined will be referred to the Campus AIMS Coordinator or the AIMS/ERCS Analyst in the Area Office for clarification.
Exam results do not include TC 290s, amended returns filed with the campus, Doc Code 51 TC 29X manual/quick assessments. Do not include TC 290s in any of the fields mentioned above. See Amended Return Amount for more information on Exam getting credit when a taxpayer submits an amended return as a result of an examination. (P3-L8/SSIVL)Forms 1041/1065/1120S. When Form 1041, U.S. Income Tax Return for Estates & Trusts, Form 1065, U.S. Return of Partnership Income, and Form 1120S, U.S. Income Tax Return for an S Corporation, returns are examined, the examination results are based on the type of adjustment that has been determined:
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Manual Assessment Amount (MAN-ASSMMT-AMT) - This field represents the amount entered in Item 35, Form 5344. This amount must be the total of all manual or quick assessments that Examination requested for the current audit. The amount entered should be the net of tax, adjusted by prepayment credits that are entered on Form 2859, Request for Quick or Prompt Assessment. DO NOT include TC 290's, interest, or penalties when calculating the manual assessment amount. This field can be corrected using IDRS CC AMAXU on Form 5349. See IRM 4.4.12.5.44. (P3-L5/A-CIS/SSIVL)
Non-Master File (NMF) - Non-Master File is a manual accounting system controlling certain types of returns that are not processed through the computer system to Master File. Research can be conducted on NMF account using ANMF (Automated Non-Master File). Recordation of adjustments, billing of assessments and refunds of overassessments are performed manually by the campus. A non-master file account established on AIMS is not subject to many of the same computer checks as a master file account. A non-master file account can be established on AIMS with incorrect information because the account information is not compared to a computer file, such as is with Master File, or the manual ledger account cards at the campus. When establishing a non-master file AIMS record, you should ensure the taxpayer and tax account information is correct. Form 5345-D and Form 5354, Examination Request Non-Master File, are used to establish NMF AIMS control. The IDRS command code is AMNON. See IRM 4.4.22, AIMS Procedures and Processing Instructions, Non-Master File (NMF) Processing.(ALL-L1)
"NO RTN REQSTED MANUALLY CONTROLLED 918A" (generated due to a Code I) indicates to the area examining the key case (Item 48) that the investor (Item 10) cannot be linked on PCS since the investor return is in status 8X (Appeals) or 90 (Closed). Communication and control of adjustments must be done manually. Generated due to a Code I, status code is greater than 80 and this is a partner record coming from Master File. 2ff7e9595c
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