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8.7.5.3
(11-06-2007)
How APS Establishes a Case with Transferee and Income Tax Liabilities
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When a transferee/transferor case is received that contains both transferee and income tax liabilities, it is established
in one of two ways: (1) the transferee liability and transferor case are established as one work unit and the income tax liability
as a separate work unit; or (2) if the income tax liability is related to the transferee/transferor adjustments, all are established
in one work unit by using a TIN modifier (A through J) to distinguish the transferee case.
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Establish the transferee and income tax (related) cases first and the transferor (key case) last.
8.7.5.3.1
(11-06-2007)
Input for Cases Inventory Screen on Transferee Case
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Follow normal procedures for input into the fields in CASES with the exception of the following fields:
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TIN - Since the transferee assessment is Non-Master File (NMF), enter N after the TIN.
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MFT - When the type of tax is known, enter the NMF tax code. Refer to Document 6209 for a list of NMF codes for each type of
tax.
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TYPE - Refer to Form 1296, Assessment Against Transferee or Fiduciary. In the upper right hand corner, indicate the type of tax;
enter code as appropriate.
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FEATRCD - Enter "TF"
.
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KEYTP, KEYTIN, and KEYPER - On related cases, enter the transferor's information.
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Note - Type in "transferee "
.
8.7.5.3.2
(11-06-2007)
Input for Return Information Screen on Transferee Case
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Follow normal input procedures for input into the fields on the return information screen with the exception of the following
fields:
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AIMS Indicator - Enter " E"
since these cases are not controlled on AIMS.
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Tax Period - Enter each tax period for which there is a transferee liability.
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Proposed $ Def/-OA (Tax) - Enter the unpaid liability amount (in whole dollars) for each tax period.
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Duplication - Add all the unpaid liabilities together and enter this amount in duplication. As a result, the case grading dollars will
be zero (-0).
8.7.5.3.3
(11-06-2007)
Input for Related Income Tax Case
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When establishing the related income tax case, follow the normal procedures for establishing cases with the exception of the
input to the following fields:
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Enter the transferor's information in KEYTP, KEYTIN, and KEYPER field.
8.7.5.3.4
(11-06-2007)
Input for CASES Inventory Screen on Transferor Case
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Follow normal input procedures in the fields of the case inventory screen when establishing the transferor key case except
for the following:
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TIN - Enter N after the TIN.
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TYPE - Enter the type code bases on the type of tax indicated on Form 1296.
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FEATRCD - Enter "TF."
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MFT - Enter the NMF tax code per Document 6209.
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Since the transferor is the key case, no information will be entered in the KEYTP or KEYTIN fields.
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Note - Type in "transferor"
.
8.7.5.3.5
(11-06-2007)
Input for Return Information Screen on Transferor Case
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Use normal input procedures for the input on the return information screen of the transferor case except for the following:
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AIMS Indicator - Enter " E"
or "Y"
depending on if the return is controlled on AIMS or not required to be on AIMS.
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Tax Period - Enter each tax period for which the transferor has tax due.
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Proposed $ Def/-OA (Tax) - Enter the total tax (in whole dollars) for each tax period entered.
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Duplication - Leave blank
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