Substitute for Return and Underreporter returns from the Campus Compliance function are received in Appeals without AIMS controls. Any debit or credit module balance should be reconciled to determine what transactions generated it. Advance payments, cash bond deposits and IRC section 6603 deposits should be identified and properly annotated in the audit work.
Extensions or suspensions result in different Collection Statute Expiration Dates (CSEDs) or Assessment Statute Expiration Dates (ASEDs) for each spouse. The default setting is not to set a key and allow anyone to enrol themselves into the course. An enrolment key is often used as a simple method of having someone else beside the teacher determine if a particular student can self enrol in the course. The AIMS Assignee Code is displayed on page 2 of an AMDISA print and on Form 5546, Examination Charge-Out. Credits are generated to all three accounts, making them appear to be in zero balance.
Users in groups do not need to know the master course enrolment key, only their own group enrolment key. Exam/Appeals/AUR — Agreed to tax adjustment by only one spouse, or Tax Court petition filed or defaulted by only one spouse. MFT 31 modules are created but not mirrored. When a «V-» freeze appears on the IDRS account, this indicates that there is NMF activity.