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2.3.66 Command Code PLINF and PLINQ

Manual Transmittal

June 05, 2024

Purpose

(1) This transmits revised IRM 2.3.66, IDRS Terminal Responses, Command Codes PLINF and PLINQ.

Material Changes

(1) Updated Chief Information Officer to Rajiv Uppal.

(2) Updated Wage & Investment (W&I) occurrences to reflect new Taxpayer Services (TS) throughout IRM.

(3) IRM 2.3.66.1 Added additional Internal Controls for Related Resources.

Effect on Other Documents

IRM 2.3.66, dated November 13, 2023 is superseded.

Audience

LB&I, SB/SE, TE/GE, TS.

Effective Date

(06-05-2024)


Rajiv Uppal,
Chief Information Officer

2.3.66.1 Program Scope and Objectives

  1. This IRM Section provides the instructions for the use of Command Codes PLINF and PLINQ

  2. Purpose: This transmits revised IRM 2.3.66, IDRS Terminal Responses, Command Code PLINF and PLINQ.

  3. Audience: LB&I, SB/SE, TE/GE, TS

  4. Policy Owner: Chief Information Officer

  5. Program Owner: Customer Service.

  6. Primary Stakeholders: Taxpayer Services (TS), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE).

  7. Program Goals: Search for case numbers when only key data is known. Display information currently on the PCCF for a particular case.

2.3.66.1.1 Background

  1. The Employee Plan/Exempt Organization Application Control System (EACS) is a system to control the various application forms for Employee Plans and Exempt Organizations. The Plan Case Control File (PCCF) contains the complete information required to control the applications: plan characteristics, entity information such as name and address, controlling information such as status and specialist assignment, and final disposition of the application. The PCCF is accessed via a special case number, which is computer generated with the initial creation of each case on EDS (EP/EO Determination System) in the KDO (Key District Office). This is a unique number based on the District Office of input and the current julian date. The case number used to be created by Command Code PLADD which became obsolete on 12/31/89 and was replaced by the EDS system on 1/1/90.

2.3.66.1.2 Authority

  1. These Command Codes were developed to research Exempt Organization (EO) cases.

2.3.66.1.3 Responsibilities

  1. Applications Development is responsible for operation and maintenance of the command codes.

2.3.66.1.4 Program Management and Review

  1. PLINF requests a display of the information that is currently on the Plan Case Control File (PCCF).

  2. PLINQ requests a display of information from the Plan Organization Index File (POIF) containing the Plan Case Number.

2.3.66.1.5 Program Controls

  1. SACS controls all the IDRS user accesses and permissions.

2.3.66.1.6 Terms/Definitions/Acronyms

  1. AcronymDefinition
    POIFPlan Organization Index File
    PCCFPlan Case Control File
    BMFBusiness Master File
    EACSEmployee Plan/Exempt Organization Application Control System
    KDOKey District Office
    EPEmployee Plan
    EOExempt Organization

2.3.66.1.7 Related Resources

  1. IRM 3.13.222.23 IDRS Command Codes.

2.3.66.2 Case Number Format

  1. The case number is in the format DOYJJJnnnaa. DO is the input DO code, Y is the current list year digit, JJJ is the input julian date, nnn is the generated serial number, and aa is the identifying alpha two character file source.

    1. EP - District Office Employee Plan Case

    2. EO - District Office Exempt Organization Case

2.3.66.3 Plan/Organization Index File (POIF)

  1. In addition to the Plan Case Control File (PCCF), abbreviated information for each case is maintained on the Plan/Organization Index File (POIF). The POIF is used to retrieve the case number when only limited data such as the File Number, EIN, Employer/Sponsor or Organization Name Control and, on EP cases, the Plan Number is available.

  2. The POIF may be interrogated by any single key element (except the Plan Number) or any combination of key data elements. Other data elements must be input when the Plan Number is an input element.

2.3.66.4 Command Codes, PLINF and PLINQ

  1. The information displayed by CC PLINF varies according to the input command code definer and the input file source.

    1. There is a fixed data section for file source EP and another fixed data section for file source EO. The fixed data section is displayed on page one of the output display when command code definer of b (blank) is used. Management Report History, Transaction History and Status and Assignment History sections, which provide complete history and controlling information, are also displayed when definer b (blank) is used. Standard paging information will be displayed on line 13 for multiple page outputs. Certain identifying data is redisplayed on second and all subsequent pages.

    2. When command code definer "E" is used, complete name and address information is displayed. The fixed data section will not be displayed.

  2. CC PLINQ is used to find a case number(s) when only key data is known. CC PLINQ has two definers: "b" (blank) and " O" . When command code definer b (blank) is used, only cases with file sources EP are shown. Exempt Organization cases (file source EO) are displayed by input of CC PLINQ with command code definer "O" (alpha).

Exhibit 2.3.66-1 Command Code PLINQ

Command Code PLINQ requests a screen display of information from the Plan Organization Index File (POIF), based on data entered. This record contains the Plan Case No., which is used to access the Plan Case Control File (PCCF).

Input Display.

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Record Element Description.

ItemLinePos.Description and Validity
111-5CC PLINQ
216CC Definer - b (blank) or 0
"b" (blank) for File Source EP and " O" for File Source EO
321-9File Folder Number - if present, must be numeric and the first two positions must be a valid DO Code.
431-10Employer/Sponsor or Organization EIN - if present, must meet standard validity criteria. (If the EIN is not known, it can often be obtained by inputting Command Code EINAD with the Name Control and ZIP Code.)
541-4Employer/Sponsor or Organization Name Control - may or may not be present.
651-3Plan Number - May be entered only if at least 1 of elements 3-5 above is present. If present, must be numeric, greater than 000. (Used only with CC Definer "b " )

Exhibit 2.3.66-2 Command Code PLINQ Input Examples and Terminal Responses

CC PLINQ Input Examples

CC PLINQb

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CC PLINQO

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Terminal Responses

  1. Valid Response - see Exhibit 2.3.66-3

  2. Error Responses - These are displayed on line 13 in inverse video

    1. CC DEFINER INVALID - Input CC Definer is other than "b" (blank) or "0" . Correct and reenter.

    2. CORRECT INVALID DATA ON SCREEN - One or more key data elements is incorrect. Incorrect element(s) will be marked with an asterisk. Correct and reenter.

    3. NO DATA AVAILABLE - No matching records are present on the POIF, even after all possible defaulting.

    4. SEARCH KEY INCOMPLETE - No key data element (File Folder Number, EIN, Name Control) was input. Input at least one key data element reenter.

    5. BMF ACCESS RESTRICTED - Employee profile will not allow BMF Access.

Exhibit 2.3.66-3 Command Code PLINQ Valid Responses and Output Display Examples

The POIF will be searched for one or more records matching the key data elements. If no records matching the key data elements as input are found, key data elements will be dropped until one or more matches is found or until no key data elements are left. If key data elements are dropped, the message "SEARCH KEY DEFAULT" will be displayed.

Valid Response when more than one matching POIF record is found.

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Record Element Description

ItemLinePos.Description
116Definer (as input)
218-16File Folder Number (as input)
3118-27EIN (as input)
4129-32Employer/Sponsor or Organization Name Control (as input)
5134-36Plan Number (as input)
6v9-19Case Number and File Source
7v21-29File Folder Number
8v + 110-19EIN
9v + 121-24Name Control
10v + 126-28Plan Number
Items 6-10 are repeated for each matching record

Note that the case number is positioned starting in position 9. This allows for input of CC PLINF in front of the particular case number on the display that you may desire to access on the PCCF. You need only to position the cursor in position one of the line the desired case number and then type the "Start of Message" indicator ( ) and the desired CC (PLINF), space down and enter.

Valid Response when only one matching record is found. If only one matching record is present on the POIF for key as input the same information that a CC PLINFE displays will be returned, with name lines starting on line 3. See Exhibit 2.3.66-7 for EP cases and Exhibit 2.3.66-10 for EO cases.

CC PLINQ Output Display examples: CC PLINQb displays Employee Plan Records

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CC PLINQO Output Display examples - CC PLINQO displays Exempt Organization Records

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Exhibit 2.3.66-4 CC PLINF Input and Terminal Responses

Command Code PLINF Input requests a display of information currently on the PCCF for a particular case.

Screen Format

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Record Element Description

ItemLinePos.Description and Validity
111-5CC PLINF
216CC Definer - b or E or Z
   "b" for display of characteristics, status and history
   "E" for display of name-and-address information
   "Z" for display of EO posting data
318-18Case Number and File Source - nine numerics (the first two digits of which are a valid DO code), followed by two alpha characters ("EP" or " EO" )

Terminal Response:

Error Responses are displayed on line 13 in inverse video.

CC DEFINER INVALID - the command code definer is not b (blank) or E. Correct and reenter.

CASE NO. INVALID - the input case number and file source combination are not valid. Input format DOYJJJnnnaa, where the first two digits are representing the valid District Office code. File Source is EP or EO. Correct and reenter.

INITIALIZATION INVALID - the prior input command code was not CC PLING and the case number/file source were not input items. Input case number with file source and reenter.

NO DATA AVAILABLE - the input case number and file source combination is not available on the PCCF.

PCCF NOT AVAILABLE - PCCF database is either down or restricted form real-time reenter at a later time.

BMF ACCESS RESTRICTED - Employee profile will not allow BMF Access.

Exhibit 2.3.66-5 CC PLINF Input Examples

CC PLINF input:

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CC PLINFE input:

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CC PLINFZ input:

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Exhibit 2.3.66-6 Valid Responses to CC PLINFb for File Source EP

CC PLINF with the Command Code definer of (b) blank shows plan identifying date in the fixed data section. Complete history information is shown in various History Sections. Standard paging information will be displayed on line 13 for multiple page outputs. Certain primary data is redisplayed on all subsequent pages.

Fixed Data Display:

Output Display:

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Record Element Description:

ItemLinePos.Description and Validity
111-5CC PLINF
218-18Case Number and File Source
3121-30EIN
4133-36Name Control
5217-25File Folder Number
6237-39Plan Number
737-41Plan First Name Line
8414-18Form Number/Form Indicator
   The following Form Numbers are valid with Employee Plans Records and with File Source EP.
    4461 - Sponsor Application for Approval of Master or Prototype Defined Contribution Plan.
    4461A - Sponsor Application for Approval of Master or Prototype Defined Benefit Plan
    5300b - Application for Determination for Defined Benefit Plan. No Form Indicator is present with Form Number 5300; the fifth character is always b (blank)
    5301v - Application for Determination for Defined Contribution Plan. The following Indicators are valid as the one-character code following Forms 5302, 5303 and 5307.
    b (blank) - no 5309 attached and plan does not contain IRC 401(k) arrangement
    9 - 5309 attached
    W - 5309 was attached, but has been withdrawn
    K - Plan with deferred arrangement described in IRC 401(k)
    5303v - Application for Determination for Collectively Bargained Plan (See 5301v for meaning of Indicators)
    5307v - Application for Determination for Employee Benefit Plan (Short Form) (See 5301v for meaning of Indicators)
    5310 - Application for Determination Upon Termination. No Form Indicator is required.
    6406 - Short form application for approval of Amendment. The following indicators are valid as the one-character code following Form 6406:
    K - plan with deferred arrangement described in IRC 401(k)
    b- indicates prototype Individual Retirement Account version of Form 6406
9435-39Type of Request:
    INIT - Initial Application
    AMEND - Amendment
    TERM - Termination
    P-REV - Private foundation termination application
    MULT - Termination of a multiemployer plan covered by PBGC insurance
10514-23IRS Received Date (mm-dd-yyyy)
11617-18Current Status Code
     Closed Status Codes
      00 - Favorable Determination-no change
      01 - Favorable Determination-change
      02 - Final Adverse Determination Letter
      03 - Returned Incomplete
      04 - Application Withdrawn
      06 - Closed by screener- no follow-up
      30 - Deletion Disposal
     Open Status Codes
      51 - District Office Receipt
12632-41Current Status Date (mm-dd-yyyy)
13714-21Assigned Examiner
14739-40Case Location Code
     DO - District Office
     NO - National Office
     RO - Regional Office

Transaction History Display - each generation of a transaction for the EPMF will be reflected in a Transaction History Section. All Transaction History Sections will be displayed together, the descriptive heading "TRANSACTION HISTORY:"

Output Display

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Record Element Description

ItemLinePos.Description
111-10Transaction Date (mm-dd-yyyy)
2122-28Transaction Code 000/121 - entity establishment and initial establishment
    121 - initial establishment
    123 - plan amendment or update
    125 - Plan Termination
    126 - deletion of plan termination

Management Report History Display - each extraction of data for the Detroit Data Center will be reflected in a Management Report History Section. All Management Report History Sections will be displayed together, under descriptive heading "DATA CENTER EXTRACTION HISTORY: "

Output Display

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Record Element Description

ItemLinePos.Description
111-10Extraction Date (mm-dd-yyyy)
2117-35Extraction Type
   RECEIPT
   CLOSURE
   RECEIPT AND CLOSURE
   CORRECTION (PCCF data was changed after closure extraction; a new record was sent to the Data Center)

Processing History Display - each input (or generation) of a new Status Code or Assigned Examiner will be reflected in a Status and Assignment History Section. Each input (or generation) of a new Plan Number will be reflected in a Plan Number Section. Each assignment of new File Folder Number will be reflected in a File Folder Number Section. All Status and Assignment History Sections, Plan Number Sections and File Folder Number Sections will be displayed together, under the descriptive heading " PROCESSING HISTORY:"

Status and Assignment History Section

Output Display

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Record Element Description:

ItemLinePos.Description
111-10Status or Assignment input date (mm-dd-yyyy)
2115-16Status Code
3126-34Employee Number and Code - an eight digit employee number, followed by an alpha code; S - Specialist; this is the employee number of the EP Specialist to whom the case is assigned

Plan Number Section

Output Display

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Record Element Description:

ItemLinePos.Description
111-10Plan Number input date (mm-dd-yyyy)
2124-26Plan Number

File Folder Number Section

Output Display

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Record Element Description:

ItemLinePos.Description
111-10File Folder Number input date (mm-dd-yyyy)
2127-35File Folder Number

Exhibit 2.3.66-7 CC PLINFE Output to File Source EP

CC PLINFE with command code definer E for File source EP/NP displays the complete namelines, Employer/Sponsor name and address information, and some identifying information.

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Record Element Description:

ItemLinePos.Description
111-5CC PLINF
216Definer- " E"
318-18Case Number and File Source
4121-30EIN
5133-36Name Control
6217-25File Folder Number
7237-39Plan Number
832-36Primary Name Line
942-36Primary Name Line Cont
1052-36Mailing Address 1
1162-34Mailing Address 2
1272-36Foreign Address
1382-36Plan First Name Line
1492-36Plan Second Name Line
15102-36Care of Name Line
15112-36Sort Name Line

Exhibit 2.3.66-8 CC PLANF Output Examples for File Source EP

CC PLINF Output Display Example for File Source EP

Page One Display

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Page Two display

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CC PLTNFE Output Display Example for File Source EP.

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Exhibit 2.3.66-9 Valid Responses to CC PLINF for File Source EO

For EO cases, CC PLINF with definer "b" (blank) shows identifying information and certain critical master file entity information (if it is present on the PCCF). Complete history information is shown in various history sections. Standard paging information will be displayed on line 13 for multiple page situations, and certain identifying data is displayed on all subsequent pages.

Case Characteristics Data

Output Display

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Record Element Description:

ItemLinePos.Description
111-5CC PLINF
218-18Case Number and File Source
3121-30EIN
4131Temporary EIN Indicator
    T - this is a temporary EIN generated at the time of input
    b (blank) - this is a good EIN
5134-37Name Control
6139Duplicate Entity Indicator
    D - an entity is already present on the BMF
    b (blank) - an entity is not present on BMF
7217-25File Folder Number
8237-40Form Number
936-40Organization First Name Line
1049-18IR Code Sub-section or condition under which status is applied for
11435-39Type of Request
    INIT - Initial
    REOP - Re-open
    AMEND - Amendment
    TERM - Termination
    PF-T - Termination of Private Foundation Status
    P-F - Followup Request-Private Foundation
    P-REV - Returned by Technical-Post-Review at National Office
12514-23IRS Received Date
13535-40North American Industry Classification System (NAICS) Codes
14614-15Current Status Code
    Closed Status Codes
     01 - Approved - Qualified Favorable
     02 - Disapproved - Final Adverse
     03 - Returned Incomplete
     04 - Withdrawn by Taxpayer
     06 - Closed by screener
     08 - Refusal to Rule
     09 - Closed - Forwarded to other than National Office
     10 - Closed - Transferred to National Office (Non-Appeal case)
     11 - Failure to Furnish
     12 - Other closing
     30 - Deletion Disposal Open Status Codes
    Open Status Codes
     51 - D.O. Receipt
15633-42Current Status Date (mm-dd-yyyy)
16714-21Assigned Examiner Number
17739-40Current Location Code
    DO - District Office
    NO - National Office
    RO - Regional Office
18813-14Exemption Determination Code (BMF/Status)
    01 - Unconditional
    70 - Denied
    71 - Failed to Establish
    72 - Refusal to Rule
19835-40Determination Effective Date (yyyymm)
20910-22BMF Filing Requirements
  10-11 941
  12-13 1120
  14 1041
  15 1065
  16 940
  17 blank
  18 990C
  19 990T
  20 5227
  21 990PF
  22-23 990
   An alpha literal indicates that no code has been input for a particular Filing Requirement
21937Employment Code
    b (blank) - regular employer
    W - Non-Profit Organization not subject to FICA
    F - U. S. Government Agency
    G - State or Local Government Agency

Transaction History Display - the generation of a transaction for the BMF will be reflected in a Transaction History Section, which will be displayed under the descriptive heading " TRANSACTION HISTORY:" .

Output Display

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Record Element Description

ItemLinePos.Description and Validity
111-10Transaction Date (mm-dd-yyyy)
2122-24Transaction Code
    000 - Entity Establishment Transaction
    016 - Entity Update Transaction

Management Report History Display - each extraction of data for the Detroit Data Center will be reflected in a Management Report History Section. All Management Report History Sections will be displayed together, under descriptive heading "DATA CENTER EXTRACTION HISTORY. "

Output Display

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Record Element Description

ItemLinePos.Description
111-10Extraction Date (mm-dd-yyyy)
2117-35Extraction Type
   RECEIPT
   CLOSURE
   RECEIPT AND CLOSURE
   CORRECTION (PCCF data was changed after closure extraction; a new record was sent to the Data Center)

Processing History Display - each input (or generation) of a new Status Code or Assigned Examiner will be reflected in a Status Assignment History Section. The assignment of an EIN through the EIN Research and Assignment System (ERAS), will be reflected in an EIN Assignment Section. Each assignment of a new File Folder Number will be reflected in a File Folder Number Section. All Status and Assignment History Sections and File Folder Number Sections, and any EIN Assignment Section, will be displayed together wider the descriptive heading "PROCESSING HISTORY:"

Status and Assignment Section

Output Display

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Record Element Description

ItemLinePos.Description
111-10Status or Assignment input date (mm-dd-yyyy)
2115-16Status Code
3126-36EP/EO Specialist Number and Code - and eight digit employee number followed by an alpha code
    S - Specialist; this is the employee number of the EO Specialist to whom the case is assigned
    R - Reviewer; this is the employee number of the Reviewer to whom the case is assigned

File Folder Number Section

Output Display

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Record Element Description

ItemLinePos.Description
111-10File Folder Number input date
2127-35File Folder Number

EIN Assignment Section

Out Display

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Record Element Description

ItemLinePos.Description
111-10EIN Assignment Date
2125-34EIN Assigned through ERAS

Exhibit 2.3.66-10 CC PLINFE Output Display for File Source EO

CC PLINF with command code definer E in position 6 line 1 for File Source EO/NE displays complete Organization name and address information.

Output Display:

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Record Element Description

ItemLinePos.Description
111-5CC PLINF
216Definer-E
318-18Case Number and File Source
4121-30EIN
5131Temporary EIN Indicator
    T - this is a temporary EIN generated at the time of input
    b (blank) - this is a good EIN
6134-37Name Control
7139Duplicate Entity Indicator
8217-25File Folder Number
942-36Primary Name Line
1052-36Primary Name Line Cont
1162-36Sort Name Line
1272-36Care of Name Line
1382-36Foreign Address
1492-36Mailing Address 1
15102-34Mailing Address 2

Exhibit 2.3.66-11 CC PLINF Output for File Source EO

CC PLINF Output Display Example for File Source EO.

Page One Display

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Page Two Display

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CC PLINFE Output Display Example for File Source EO

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Exhibit 2.3.66-12 Valid Responses to CC PLINFZ for File Source EO

For EO cases, CC PLINF with definer "Z" shows identifying information and certain critical master file entity information (if it is present on the PCCF). Transaction history information is also shown. Standard paging information is also shown. Standard paging information will be displayed on line 13 for multiple page situations, and certain identifying data is displayed on all subsequent pages.

Case Characteristics Data

Output Display

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Record Element Description

ItemLinePos.Description
111-5CC PLINF
216Definer-Z
318-18Case Number and File Source
4121-30EIN
5131Temporary EIN Indicator
    T - this is a temporary EIN generated at the time of input
    b (blank) - this is a good EIN
6134-37Name Control
7217-25File Folder Number
8235-36Fiscal Year Month
936-40Primary Name Line
1049-18IR Code Sub-section or condition under which status is applied for
11434Affiliation Code
12511-16North American Industry Classification System (NAICS) Codes
13528-31National Taxonomy Exempt Entity Code
14614-15Current Status Codes
   Closed Status Codes
    01 - Approved - Qualified Favorable
    02 - Disapproved - Final Adverse
    03 - Returned Incomplete
    04 - Withdrawn by Taxpayer
    06 - Closed by screener
    08 - Refusal to Rule
    09 - Closed - Forwarded to other than National Office
    10 - Closed - Transferred to National Office (Non-Appeal case)
    11 - Failure to Furnish
    12 - Other closing
    30 - Deletion Disposal
   Open Status Codes
    51 - D.O. Receipt
15630-35Ruling Date (yyyymm)
16711Type Organization
17724-25Foundation/Charity Code
18735-40Advance Ruling Expiration Date (yyyymm)
1989Deductibility Code
20822-25Deductibility Year (yyyy)
21837-40Classification Code
22910-22BMF Filing Requirements
  10-11941
  12-131120
  141041
  151065
  16940
  17blank
  18990C
  19990T
  205227
  21990PF
  22-23990
  An alpha literal indicates that no code has been input for a particular Filing Requirement
23937Employment Code
    b (blank) - regular employer
    W - Non-Profit Organization not subject to FUTA
    F - U.S. Government Agency
    G - State or Local Government Agency

Transaction History Display-the generation of a transaction for the BMF will be reflected in a Transaction History Section, which will be displayed under the descriptive heading " TRANSACTION HISTORY:" .

Output Display

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ItemLinePos.Description
111-10Transaction Date (mm-dd-yyyy)
2122-24Transaction Code
    000 - Entity Establishment Transaction
    016 - Entity Update Transaction