- 13.1.3.1 Introduction
- Exhibit 13.1.3-1 Definition of Terms/Use of Abbreviations
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The use of abbreviations is acceptable in documenting case histories as long as a third party is able to understand what is written. Commonly used terms and abbreviations are listed in Exhibit 13.1.3–1 Definition of Terms/Use of Abbreviations. If the need arises to use an abbreviation not listed in this exhibit, properly identify the abbreviation the first time it is used. Using a company name such as Acme Building Supply Partnership can be tedious in a lengthy history. If its abbreviation appears right after the first time it is used, the abbreviation can be used throughout the history. In correspondence, only common abbreviations should be used and only if it is completely spelled out the first time it is used with the abbreviation in parenthesis immediately after.
| AA | Associate Advocate: Responsible for handling routine cross-operational taxpayer problems |
| AAB | Advocate Advisory Board |
| ACS | Automated Collection System |
| Adj or adjmt | Adjustment |
| Advocacy Initiative | The overall advocacy process: from identification of the underlying Advocacy Issue through implementation of the accepted Advocacy Proposal. |
| Advocacy Issue | The underlying problem or issue that creates disservice or inequity to taxpayers or otherwise adds to taxpayer burden. |
| Advocacy Memoranda | A memorandum issued by the NTA to request a change |
| Advocacy Project | An Advocacy Submission after it has been accepted for further development and assignment on the Systemic Advocacy tracking system. Projects requiring immediate intervention, administrative or legislative change, and those identified as proactive advocacy assignments fall under the umbrella of being an Advocacy Project. |
| Advocacy Proposal | A formal, written memorandum of a recommended change that is presented to an operating division (or area empowered to implement the change) after completion of an administrative Advocacy Project. |
| Advocacy Submission | An idea, suggestion, or problem report that may lead to an Advocacy Project which results in a change in current legislation, improvement in taxpayer treatment or service, or a reduction in burden. |
| AFI | Alpha Function Indicator |
| AIMS | Audit Information Management System |
| AM | Answering machine |
| A/P | Action Plan |
| APR | Apology rendered or Applicable Rate |
| APTS | Advocacy Project Tracking System |
| AREA TECH ON DUTY | Quarterly Rotational Duty for a Technical Advisor |
| ATA | Area Director — Responsible for a certain geographic area. |
| ATAO | Application for Taxpayer Assistance Order (Form 911) |
| BMF | Business Master File |
| BOD | Business Operating Division |
| CAP | Congressional Affairs Program |
| CC | Canceled check(s) or courtesy copy |
| CEP | Coordinated Examination Program |
| CI | Criminal Investigation |
| CK/CKD | check/checked |
| Calendar days | Days including holidays and weekends |
| Case advocate (CA) | TAS caseworker, i.e. AA, SAA |
| Casework | Work related to resolving taxpayer problems that meet criteria. |
| Circumvent the System | Not using normal procedures to correct the problem |
| Cong | Congressperson or Congressional |
| Cross Operational Bodies | Groups that provide coordination, technical resources on sponsorship for developing advocacy issues |
| CNTA | Counsel to the National Taxpayer Advocate |
| CRU | Centralized Reconsideration Unit |
| DBA | Director Business Advocacy |
| DV | Disclosure of taxpayer verified- Taxpayer Authenticated |
| Designee | Individual appointed to perform duties of someone else |
| DIA | Director Individual Advocacy |
| DNTA | Deputy National Taxpayer Advocate |
| ECD | Estimated Completion Date — Projected date for case resolution communicated to the taxpayer/representative. |
| ECMS | Executive Control Management System |
| EDSA | Executive Director Systemic Advocacy |
| Employee Number | This is either your badge number or IDRS number |
| Enforcement Actions | Liens, levies, and seizures |
| External Transfer | To transfer ownership of a TAS case to another TAS Office |
| FAA | Field Advocacy Analyst |
| FMS | Financial Management Services |
| FP | Full paid |
| FPLP | Federal Payment Levy Program |
| Form 8821 | Tax Information Authorization Form |
| Form 911 | Application for Taxpayer Assistance Order |
| Form 9102 | Taxpayer Assistance Order (TAO) |
| FUD | Follow up Date — An internal date used by the case advocate to manage the movement of the case to resolution. Used to document when the advocate plans to follow up on the action taken. The FUD is determined on the date of the action. The time-frame is based on the required action. |
| GAO | Government Accounting Office |
| GL | Governmental Liaison |
| GM | Group Manager |
| History Screen | Screen on TAMIS where case actions are documented with corresponding dates. |
| HR | Human Resources |
| ICP | Integrated Case Processing |
| ICS | Inventory Control System or Integrated Collection System |
| ID/self/TAS | Identified self, name, badge #, phone and fax # and TAS handling. |
| IDRS | Integrated Data Retrieval System |
| IMF | Individual Master File |
| Immediate Intervention | Defined as an expeditious response to an operational issue identified internally or externally that adversely affects customers for which there is not enough time for the normal corrective process to work. |
| Initial Research | Research on IDRS or other systems to determine status of case and location for assignment. |
| Initiating Office | The point of contact office |
| Irreparable Injury | A situation whereby a taxpayer may lose assets, income or potential income if relief is not granted. |
| Internal Transfer | To transfer ownership to a particular unit or operation within the same Local TAS Office. |
| Legislative Proposal | A formal, written memorandum of a recommended change to an existing law or enactment of a new law that is presented to the National Taxpayer Advocate after completion of a legislative Advocacy Project. |
| LMOAM | Left message on answering machine |
| LMTCB | Left message to call back |
| LTA | Local Taxpayer Advocate |
| MF | Master File |
| MTCB | Message to call back |
| MSG | Message |
| NCD | Next Contact Date — A promised date given to the taxpayer or representative as to when next contact will be made by the TAS employee. |
| NDA | No data available |
| NFTL | Notice of Federal Tax Lien |
| NLT | No later than |
| NMF | Non Master File |
| NTA | National Taxpayer Advocate |
| OAR | Operations Assistance Request — Request for action/assistance from the Operating Division or Function. |
| OD | Operating Division |
| ODC | Operating Division Counsel |
| OIC | Offer in Compromise |
| OOO | Out of office |
| Operating Divisions and Functional Units | Divisions outside of the TA Office (e.g., Wage & Investment, TE/GE, Small Business/Self employed, Appeals) |
| Oral Evidence | Information given by either phone or in person without the benefit of hardcopy evidence (e.g., receipts) |
| Open Control | IDRS/AIMS/ACS, etc. open assignment control. Before any action is taken on an account with an open control, make contact with the person controlling the account. |
| PA | Program Analyst |
| PCIC | Primary Core Issue Code |
| PI | Positive identification |
| PANG | Phone, address, name given |
| PFANG | Phone, fax, address, name given |
| PFANBATGA | Phone, fax, address, name given, badge (ID), apology, TAS statement of independence given (including statement, TAS reports to Congress through the NTA) and TP authenticated. |
| POA | Power of Attorney — Document used by the taxpayer to have another individual act on their behalf. This authority is normally granted when a Form 2848 is submitted to IRS. |
| P & I | Penalties and Interest |
| PROMIS | (See TAMIS) |
| PSD | Problem Solving Day |
| QCTL | Questions the constitutionality of the tax law |
| QRDT | Questionable Refund Detection Team |
| RATA | Revenue Agent Technical Advisor |
| Rec'd/recd | received |
| Receiving Office | The office that receives a referral or transferred case |
| Referral | Action taken when assistance is needed to resolve a case from another operation, campus, or another TAS Office. Ownership remains with the initiator of the referral. |
| OR | |
| The process of elevating an Advocacy Submission to the next level for additional assessment, development, or implementation. | |
| Rep | Congressional Representative or Authorized Representative |
| RDO | Regular day off |
| Relief Determination | Decision to change/no change an IRS action, after review of pertinent facts. |
| RIS | Request for Information Services |
| R/O or RO | Revenue Officer |
| ROTA | Revenue Officer Technical Advisor |
| RPS | Revenue Protection Strategy |
| SAA | Senior Associate Advocate — Responsible for handling more complex taxpayer problems. |
| SBA | Small Business Administration |
| SBREFA | Small Business Regulatory Enforcement Fairness Act |
| SCIC | Secondary Core Issue Code |
| Sen | Senator |
| SFC | Senate Finance Committee |
| Significant Costs | Major expenses incurred because of IRS’ actions. These costs could include professional fees for assistance, excessive fees for representation or incurred bank service charges. |
| SWAP | Standard Web Based Action Plan |
| TAD | Taxpayer Advocate Directive |
| TA INV | Taxpayer Advocate involvement |
| TAMIS | Taxpayer Advocate Management Information System (Formally known as PROMIS, Problem Resolution Office Management Information System) |
| TAO | Taxpayer Assistance Order |
| TAP | Taxpayer Advocacy Panel |
| TARD | Taxpayer Advocate Received Date |
| TAS | Taxpayer Advocate Service |
| TIC | Taxpayer Issue Code |
| TC or PC | Telephone call |
| TCM or PCM | Telephone call made |
| TPH/TPW | Taxpayer husband/wife |
| TECH | Technical Advisor |
| TECH ADV | Advice only from the TECH |
| TECH CASE | Case assigned to a TECH |
| TFRP | Trust Fund Recovery Penalty |
| Third Party | Entity that IRS must contact other than the taxpayer or his/her representative. Examples of third parties are banks, employers, etc. |
| TIGTA | Treasury Inspector General for Tax Administration |
| TOP | Treasury Offset Program — When an overpayment is applied to obligations such as child support, Dept. of Education, etc. |
| TP | Taxpayer |
| TR | Technical Referral Case |
| TSI | Taxpayer Treatment and Service Improvements Program |
| TT | Technical Transfer Case |
| Validate | Documented proof that what is said is true |
| VT | Virtual Team |
| w/ | with |
| w/i | within |
| w/o | without |
| WOEA | Warned of enforced collection action |
| Work days | Days of work (does not include weekends or holidays) |