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4.4.6. Conversion of Returns

4.4.6 Conversion of Returns

Manual Transmittal

June 13, 2024

Purpose

(1) This obsoletes IRM 4.4.6, Audit Information Management System (AIMS) - Conversion of Returns.

Material Changes

(1) The material in this IRM is not part of the Validity and Consistency of AIMS and is being obsoleted. Changes are reflected in the table below:

IRM Subsection

Content Change

IRM 4.4.6.1, Program, Scope and Objective

Obsoleted, this section is for informational purposes only and does not contain any processing instructions.

4.4.6.1.1, Background

Obsoleted, this section is for informational purposes only and does not contain any processing instructions.

IRM 4.4.6.1.2, Responsibility

Obsoleted, this section is for informational purposes only and does not contain any processing instructions.

IRM 4.4.6.2, Centralized Case Processing (CCP) Procedures, Separate Returns Filed

Procedures can be found in IRM 4.38.1.9.9.3, Separate Returns Filed.

IRM 4.4.6.3, Centralized Case Processing (CCP) Procedures, Only One Spouse Filed

Procedures can be found in IRM 4.38.1.9.9.5, Only One Spouse Filed.

IRM 4.4.6.4, Centralized Case Processing (CCP) Procedures, Invalid Joint Return-Primary Not Required to File Separate Return

Procedures can be found in IRM 4.38.1.9.9.6, Joint to Separate.

IRM 4.4.6.5, Centralized Case Processing (CCP) Procedures, Converting Form 1120-S to Form 1120

Procedures can be found in IRM 4.38.1.9.8.1.1, Conversion of 1120S to 1120.

IRM 4.4.6.6, Centralized Case Processing (CCP) Procedures for Agreed Conversion Cases

Procedures can be found in IRM 4.38.1.9.8.2, Agreed Conversion Cases.

Effect on Other Documents

IRM 4.4.6, dated 10-05-2022, is obsolete as of the IRM effective date.

Audience

This IRM Section is for use by employees in Large Business and International (LB&I) and Small Business/Self-Employed (SB/SE).

Effective Date

(06-13-2024)

Antoine D. Brown
Director, Operations Support, Technology Solutions
Small Business/Self-Employed Division

Obsolete

(1) Obsolete.

This data was captured by Tax Analysts from the IRS website on June 18, 2024.
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