13.1.3  Definition of Terms/Use of Abbreviations  (10-31-2004)

  1. The use of abbreviations and acronyms are acceptable in documenting case histories as long as a third party is able to understand what is written. See Exhibit 13.1.3-1, Acronyms and Definition of Terms, for commonly used terms and 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 a common abbreviation should be used and only if it is completely spelled out the first time it is used with the abbreviation in parenthesis immediately after.

Exhibit 13.1.3-1  (12-01-2008)
Acronyms and Definition of Terms

Acronyms or Terms Name or Definition of Terms
AAB Advocate Advisory Board
ACS Automated Collection System
AD Area Director
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 National Taxpayer Advocate to an operating division to request a change in procedure.
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 legislative proposal, improvement in taxpayer service, or a reduction in taxpayer burden.
AFI Alpha Function Indicator
AIMS Audit Information Management System
AM Answering machine
AMS Account Management Services
A/P Action Plan
APR Apology rendered or Applicable Rate
APTS Advocacy Project Tracking System
BMF Business Master File
BOD Business Operating Division
Business Days Weekdays (does not include weekends or holidays)
CAP Congressional Affairs Program or Collection Appeals Program
CC Canceled check(s), courtesy copy or carbon copy
CEP Coordinated Examination Program
CI Criminal Investigation
CK/CKD check/checked
Calendar days Actual number of days including holidays and weekends
Case advocate (CA) TAS caseworker
Casework Work related to resolving taxpayer problems that meet criteria.
Circumvent the System Not using normal procedures to correct the problem
Cong Congress person or Congressional
Cross Operational Bodies Groups that provide coordination, technical resources on sponsorship for developing advocacy issues
CNTA Counsel to the National Taxpayer Advocate
CTA Campus Technical Advisor
CRU Centralized Reconsideration Unit
DBA Doing business as
DV Disclosure of taxpayer verified- Taxpayer Authenticated
Designee Individual delegated authority to perform duties of someone else
DI Desktop Integration
DNTA Deputy National Taxpayer Advocate
ECD Estimated Completion Date — Projected date for case resolution communicated to the taxpayer/representative.
EDCA Executive Director, Case Advocacy
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 Fully paid
FPLP Federal Payment Levy Program
Form 8821 Tax Information Authorization Form
Form 911 Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)
Form 9102 Taxpayer Assistance Order (TAO)
FSA Field Systemic Advocacy
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.
FU/FD Functional Unit/Division
GAO Government Accountability Office
GL Governmental Liaison
GM Group Manager
History Screen Screen on TAMIS where case actions are documented with corresponding dates.
HR Human Resources
IA Intake Advocate
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 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
Internal Transfer To transfer ownership to a particular unit or operation within the same Local TAS Office.
ITAP Internal Technical Advisory Program
i-trak Document tracking application which replaced the Executive Control Management System (ECMS)
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/LCBM Left message to call back/Left call back message
LTA Local Taxpayer Advocate
MF Master File
M&PA Management and Program Analyst
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
OIC Offer in Compromise
OOO Out of office
Operating Divisions and Functional Units Divisions outside of TAS (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 written 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 taxpayers to have an authorized representative act on their behalf. This authority is normally granted when a Form 2848 is submitted to IRS.
  Plan of Action
P & I Penalties and Interest
PSD Problem Solving Day
QCTL Questions the constitutionality of the tax law
QRDT Questionable Refund Detection Team
RAM1PI Request Answering Machine; Taxpayer is the only one with access to the answering machine; Positive Identification
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.
  The process of elevating an Advocacy Submission to the next level for additional assessment, development, or implementation.
Rep Congressional Representative
RDO Regular day off
Relief Determination Decision to change/no change an IRS action, after review of pertinent facts.
R/O or RO Revenue Officer
ROTA Revenue Officer Technical Advisor
RPS Revenue Protection Strategy
SA Systemic Advocacy
SAMS Systemic Advocacy Management System
SBA Small Business Administration
SBREFA Small Business Regulatory Enforcement Fairness Act
SCIC Secondary Core Issue Code
Sen Senator
SFC Senate Finance Committee
SWAP Standard Web Based Action Plan
TAGM Taxpayer Advocate Group Manager
TA INV Taxpayer Advocate involvement
TAMIS Taxpayer Advocate Management Information System
TAO Taxpayer Assistance Order, Form 9102
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 nontax 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/Verify Documented proof that what is said is true
VT Virtual Team
w/ with
w/i within
w/o without
WOEA Warned of enforcement action
WR Work request

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