[(based on IRM Exhibit 8.20.2-8 (01-31-2002)]

AIMS — Audit Information Management System. AIMS is designed to maintain a tracking record of each tax period as it travels through the Examination and Appeals processes.

ARDI — Accounts Receivable Dollar Inventory Indicator. Entry on Form 5403 to record the type of advance payment received by Appeals for the tax period being closed.

ASED — Assessment Statute Expiration Date. Normally 3 years from the due date or received date whichever is later.

ABATEMENT — A credit adjustment to a taxpayer's account.

ACCRUING — A term used to describe how interest accumulates (adds to itself).

ADVANCE PAYMENT — A payment made by the taxpayer. (The payment cannot be refunded until a final determination of the taxpayer's liability but the taxpayer receives interest on the payment if they receive a refund from the Internal Revenue Service.)

AIMS ASSIGNEE CODE — A twelve digit code used for the management structure so that returns and time applied to returns can be applied to the correct location. The AIMS Assignee Code consists of three fields, the Primary Business Code, the Secondary Business Code and the Employee Group Code.

AOC (APPEALS OFFICE CODE) — Each office has been assigned a 2–digit code to be used in the processing of all AIMS documents generated from the office. A "1" precedes the 2–digit code for nondocketed cases, and a "2" precedes the 2–digit code for docketed cases. This code is also referred to as the AIMS Office Code.

ASSESSMENT — A debit adjustment to a taxpayer's account which triggers a bill for tax, penalties, and/or interest owed.

BOD CODE — A code used to identify the Business Operating Division.
The Master File BOD Code consists of two alpha characters to identify the filing characteristics of the return:
WI = Wage & Investment
SB = Small Business/Self Employed
LM = Large and Mid-Size Business
TE = Tax Exempt/Government Entities

The AIMS BOD Code consists of one digit to identify where the return is worked:
1 = Wage & Investment
2 = Small Business/Self Employed
3 = Large and Mid-Size Business
4 = Tax Exempt/Government Entities
6 = General Appeals
7 = Appeals LMSB

CSED — Collection Statute Expiration Date. Normally 10 years from the date of assessment of tax.

CASE — A case is used to describe files in which all tax periods for one examination report are included. For example, if 3 years for one taxpayer are examined, they constitute a case.

CASH BOND — A payment made by the taxpayer as a "deposit". As long as it is on deposit with the Internal Revenue Service the TP is not charged interest.

CLAIM FOR REFUND — Claim for refund is a written request by the taxpayer for a refund of tax previously paid.

CLOSING CODE — This is an AIMS code used to denote the type of closing action take for the case.

COLLECTION ACTIVITY EXAMINATION — This type consists of offers-in-compromise, Trust Fund Recovery Penalty, CAP cases, collection due process, and delinquency investigations.

COMMAND CODE (CC) — This is a code used by terminal operators to properly process documents. Command codes are generally shown in the upper left corner of the Appeals input documents.

CONSENT — A form signed by the TP and Internal Revenue Service to extend the time in which we have to adjust the taxpayer's account.

COOPERATIVE — Co-op. An organization formed to provide goods and services to its patron-owners at actual cost, plus necessary expenses, or to sell their products, turning back to the patron-owners the proceeds of sales, less marketing expenses.

CFOL — Corporate Files on Line. Computer programming that allows nation-wide access to master file information.

CYCLE — A cycle is the timing interval of input or output from the Master File. The cycle interval is weekly and is identified by six digits. The first four digits indicate the calendar year; the last two digits identify the week in the year. For example, cycle 199919 is the 19th cycle in 1999.

DATA BASE — This term describes the record on file for each tax period, and represents a separate listing of information for each tax period on AIMS.

D.O. CODE — All district offices had been assigned a two digit code for use in processing. D.O. codes are replaced by the AIMS Assignee Code effective January 1, 2002. For example, the St. Louis District was referred to as D.O. 43.

DOCKET NUMBER — A number assigned to each petition by the Tax Court or complaint by a District or Claims Court in response to a notice of deficiency (90–day letter), determination letter or notice of claim disallowance.

DLN — DOCUMENT LOCATOR NUMBER. This is a 13 digit number used to identify and locate returns. Every ADP document is assigned a DLN.

ERIS — Enforcement Revenue Information System (formerly EMIS). A system designed to track revenue adjustments (and related costs) through ultimate collection.

EIN — Employers Identification Number. This number is assigned to taxpayers other than individuals for tax identification purposes.

ERROR REGISTER – CAMPUS — This register is issued monthly for all inventory records which are rejected and require correction before they can be extracted for use by the Detroit Computing Center.

EXAMINATION — Located under the jurisdiction of Compliance, this function is responsible for the examination of taxpayer returns.

EXCISE OR EMPLOYMENT TAX RETURN — This is a return involving excise or employment taxes (other than Chapter 42 excise taxes). Excise tax cannot be petitioned before the United States Tax Court, except for Windfall Profits Tax.

EXEMPT ORGANIZATION DETERMINATION CASE — A case arising from an organization's application for recognition of exemption from Federal income tax, request for private found classification, and or request for a determination on a proposed transaction under Chapter 42 of the IRC. These case files do not have returns.

EXEMPT ORGANIZATION EXAMINATION CASE — A case arising from an examination of an exempt organization's records and activities. These cases generally have returns.

FISCAL YEAR (FY) — This refers to the 12–month processing cycles/business year of an entity. The Federal Government's fiscal year runs from October 1 to September 30. All fiscal years are referred to by their ending month. Thus, the "1999" fiscal year for the Federal Government is 199909.

FREEZE CODES — A freeze is a restrictive action on a Master File account which prevents normal processing of any type of action to the account.

INDIVIDUAL RETURNS — This term identifies tax returns filed by taxpayers other than corporations, estates, and fiduciaries. Individual returns include those persons filing as single, married, married filing separately, head of household and qualifying widows and widowers.

INSTALLMENT AGREEMENTS — A contract the taxpayer signs agreeing to make monthly payments to pay a tax bill.

INVENTORY VALIDATIONS — Required annual physical inventory to ensure ACDS accuracy. Also consists of a match of AIMS and ACDS on quarterly basis.

IDRS — Integrated Data Retrieval System. A computer system at each campus to connect with master file.

INTERNAL REVENUE CODE — The part of the United States Code which contains Federal tax laws.

INTERNAL REVENUE MANUAL — The official source of processing procedures, and instructions for each Internal Revenue Service function.

JOINT COMMITTEE CASE — A protested or petitioned income, estate, or gift tax with a recommended refund or credit in excess of $2,000,000. A refund or credit determined in excess of $2,000,000 requires approval by the Joint Committee on Taxation. Except for tentative allowance, under IRC 6411, review is required prior to allowing the refund or credit.

LABELS (ADDRESS) — These labels can be used on Form 5402. They contain the taxpayer's name, address, DLN, EIN or SSN, and tax period.

LABELS (FILE) — File labels can be used on Forms 5402.

LABELS (STATUS) — Status labels are used on all Appeals input forms except Form 5571. Status labels include information necessary for terminal input in order that Appeals work may be processed through the terminal area.

MARS — Manual Accounting Replacement System. Automated system which allows research of non-master file TP accounts.

MASTER FILE (MF) — This is a magnetic (computer) tape record containing all information with respect to the taxpayer's filing of returns and related documents.

MFT — Master File Tax Account Code. This is a two-digit number which identifies the type of tax. For example: MFT 30 indicates individual income tax.

MMDDYYYY —This format is used to identify dates. For example, December 15, 1999 is shown as 12151999 and February 23, 2000 as 02232000.

NAME CONTROL — This consists of four significant letters of the taxpayer's name. This control is used for AIMS input processing.

NON-DOCKETED — Cases not petitioned in U.S. Tax Court.

NMF — Non Master File. This contains returns which have not or cannot be programmed to the Master File.

NOTICE OF DEFICIENCY (90 or 150 day letter) — This is a written notice to the taxpayer explaining the proposed adjustments to his or her tax return. The notice is sent because an agreement cannot be reached with the taxpayer concerning the adjustments. The taxpayer has 90 days, or 150 days if residing outside the U.S., from the date of the notice to file a petition protesting the proposed deficiency to the U.S. Tax Court. A notice can be issued by Appeals, Compliance, or campus. The case is referred to as a 90–day/150–day case once the notice is issued.

OFFICE CODE — Each Appeals office has been assigned two three-digit numeric codes. One numeric code designates a non-docketed return, the other numeric code designates a docketed return. See Exhibit 8.20.2-5, for Appeals and related campus Codes.

OIC — Offer in Compromise. A type of case generated by the Collection function or the Examination function regarding a taxpayer's offer to pay a part of the tax due. This offer is based on the taxpayer's doubt as to liability (Examination) or IRS's doubt as to collectibility (Collection).

PREMATURE REFERRAL — This describes a case which has been forwarded to Appeals by Compliance before the issues were properly developed.

PRE-90 DAY RETURN — This is a protested non-docketed return involving income, profits, estate, gift, Chapter 42 excise tax, employment tax, or an exempt organization involving a determination of the deductibility of dues and other payments by contributions, for which a notice of deficiency has not been issued.

PRIMARY BUSINESS CODE (PBC) — The first three digits of the AIMS Assignee Code. Digit 1 is referred to as the "AIMS BOD CODE" and digits 2 & 3 are referred to as the "IND-AREA-TYPE-CODE".

PROCESSING CYCLE — See cycle.

PRO SE — A taxpayer who represents himself or herself during the Appeals process.

RSED — Refund Statute Expiration Date. Claim for refund must be filed within 3 years from date original return was filed or 2 years from date tax was paid, whichever is later.

REFERENCE RETURN — Those returns associated with protested or petitioned cases solely to provide information. These include partnerships and small business corporation returns.

RELATED CASE — Those cases involving a common or similar issue, different years of the same taxpayer received at different times, or cases of the same taxpayer involving different kind of taxes received at the same or different time.

RESPONSIBLE OFFICER — The individual taxpayer in a Trust Fund Recovery case who is liable for the tax.

SSN — Social Security Number. This is used as an identifying number for all individual tax returns.

STATUS OF RETURNS — The status is a two-digit code under AIMS which denotes the stage of progress of a return through the Examination and Appeals processes. Codes 80–89 are valid for Appeals.

STATUS 80 — This code is used for pre-90 day returns, excise or employment tax returns, Examination considered offer-in-compromise, and claims for refund.

STATUS 81 — This code designates a return which has been closed out of an Examination activity and forwarded to Appeals. A work unit number has not been assigned by Appeals.

STATUS 82 — This code is used for Appeals cases which are pending before the U.S. Tax Court.

STATUS 83 — Local Definition. This status was formerly used (prior to 1/1/2002) to designate a nondocketed Appeals Large Case.

STATUS 84 — Local Definition. This status was formerly used (prior to 1/1/2002) to identify cases in ESP for closure.

STATUS 85 — Local Definition.

STATUS 86 — Local Definition. This status was formerly used (prior to 1/1/2002) to identify reference returns. Reference returns are associated with Appeals inventory solely for information.

STATUS 87 — Cases closed to Appeals Processing Section. (Use of this status is optional.)

STATUS 88 — Local Definition. This status was formerly used (prior to 1/1/2002) to designate a docketed Appeals Large Case.

STATUS 89 — Local Definition.

STATUS 90 — This code describes all examined and non-examined AIMS closures by either Examination or Appeals.

TAX ACCOUNT CODE — Each tax reporting form has been assigned a two-digit numeric code.

TAX PERIOD — The span of time, generally 12 months, on which a tax return is based.

TAX PERIODS WITHOUT WORK UNIT NUMBERS — A listing of these periods is received monthly. It contains all returns transferred to Appeals which have not been linked to Appeals inventory on the AIMS data base (they are still in Status 81).

TC 424 REJECT REGISTER — This is a reject list for returns Appeals is attempting to establish on the database. When a Form 5571 is processed, a reject to TC 424 will occur for the period if it is unpostable to the Master File. Appeals then takes corrective action to get the period to post.

TERMINAL — A terminal is a machine designed to accept input documents for storage/use on a computer system. A terminal is designed with a keyboard like a typewriter and with a video screen.

TIN — Taxpayer Identification Number. This is the Social Security Number or the Employer Identifying Number.

TAX EXAMINER (TE) — This is an employee in the Appeals Processing Section.

TRANSCRIPT — A machine printout that provides Master File assessment, payment, etc., information on a particular taxpayer's account.

TRANSFEREE CASE — This involves the liability of a recipient (transferee) of property for the tax liability of the transferor, pursuant to IRC 6901.

TRUST FUND RECOVERY PENALTY — This is a Collection case relating to unpaid employment tax. The Service is attempting to hold individuals responsible for the tax due. Individuals being held responsible for the taxes have appeal rights.

23C DATE — This is the actual assessment date on a tax deficiency.

UPDATING — This term describes the movement between status codes of an AIMS record. For example, when a return is moved from Status 81 to 80, it is referred to as updating the status.

WORK UNIT — A single case or a group of related cases which are being considered by an Appeals Officer as one unit for settlement or decision purposes.

WORK UNIT DATE — This is the date the work unit number was input into AIMS.