- 5.2.4.7 Type Assessment Monthly Report (Report Symbol NO–5000–241 Part 1)
- 5.2.4.8 Recap of Accounts Not Collectible Report (Report Symbol NO–5000–149)
- 5.2.4.9 Delinquent Returns Activity Report (Report Symbol NO–5000–139)
- 5.2.4.10 Collection Workload Indicators (Report Symbol NO-5000-23)
- Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses
- Exhibit 5.2.4-2 Taxpayer Delinquent Account Reports Report Symbols NO–5000–1, 2Part 1—TDAs
- Exhibit 5.2.4-3 Taxpayer Delinquent Account Reports Report Symbols NO–5000–1, 2, 241, 242Part 2—Accounts Receivable Notices
- Exhibit 5.2.4-4 Taxpayer Delinquency Investigation Reports Report Symbols NO–5000–3, 4Part 1—TDIs
- Exhibit 5.2.4-5 Taxpayer Delinquency Investigation Reports Report Symbols NO–5000–3, 4Part 2—TDI Closing Codes
- Exhibit 5.2.4-6 Taxpayer Delinquency Investigation Reports Report Symbols NO–5000–3–NOT, 4–NOTPart 1—TDI Notices
- Exhibit 5.2.4-7 Taxpayer Delinquency Investigation Report Report Symbols NO–5000–3–NOT, 4–NOTPart 2—TDI Notices (TC 59X Closing Codes)
- Exhibit 5.2.4-8 Installment Agreement Reports Report Symbol NO–5000–5, 6 Part 1
- Exhibit 5.2.4-9 Installment Agreement Reports Report Symbols NO–5000–5, 6 Part 2
- Exhibit 5.2.4-10 Type Assessment Reports Report Symbols NO–5000–241, 242 Part 1—TDAs
- Exhibit 5.2.4-11 Delinquent Returns Activity Report Report Symbol NO–5000–139 Part 1
- Exhibit 5.2.4-12 Recap of Accounts Not Currently Collectible Report Report Symbol NO–5000–149 MAINReport Symbol NO–5000–149 MINOR
- Exhibit 5.2.4-13 Description of Collection Workload Indicators (Section I - Staff Hour Utilization)
- Exhibit 5.2.4-14 Description of Collection Workload Indicators (Section II--Informational Only Hours)
- Exhibit 5.2.4-15 Description of Collection Workload Indicators (Section III---Operational Data)
- Exhibit 5.2.4-16 Description of Collection Workload Indicators (Section IV---Other Actions)
- Exhibit 5.2.4-17 Description of Collection Workload Indicators (Section V---Revenue Officer Inventory Count)
- Exhibit 5.2.4-18 Preparation and Transmission of Collection Workload Indicators (C-23) Report
- Exhibit 5.2.4-19 FY 2008 Fiscal Months for Scheduling and Reporting Purposes
- Exhibit 5.2.4-20 FY 2008 C-23 Total Hourly Formulas
- Exhibit 5.2.4-21 C-23 Schematic and Total Hourly Formulas for FY 2008
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National Report—TDA cases assigned to all areas are shown, on the national total pages, as well as in one of the following categories: Part 1—TDAs
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Field Function—5th and 6th digits of the TDA/TDI assignment code are 10–69.
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Queue—5th and 6th digits of the TDA/TDI assignment code are 70.
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Automated Collection System/Customer Service—5th and 6th digits of the TDA/TDI assignment code are 00–09 or blank when cases do not have a TDA/TDI assignment code on IDRS.
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Compliance Services Collection Operations —5th and 6th digits of the TDA/TDI assignment code are 80–89 for TDAs.
Part 2—Accounts Receivable (Balance Due) Notices
Note:
Part 2—Account Receivable (Balance Due) Notices, once produced as part of CAR8543 are now produced as CAR8143 due to the volume of pages.
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The Type Assessment Cumulative Report (Report Symbol NO–5000–242) contains the same data elements as the NO–5000–241. The report provides information from the beginning of the fiscal year through the end of the current reporting month. For FY 2002, only the cumulative data for the CAR8543 pages were shown. The cumulative CSB8543 and CWI8543 pages for area offices commenced in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year.
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NO–5000–242 report is electronically generated, monthly (except October) by the Tennessee Computing Center as part of computer run CAR8543.
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The reports are used by managers for budget planning, program evaluation, operational control and analysis of resource allocation.
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See Exhibit 5.2.4–1 for definitions of abbreviations and statuses. For the TDA data for the Type Assessment Report, CAR 8543, see Exhibit 5.2.4–11 for the column definitions. See Exhibit 5.2.4–2 for the definitions for Part 1, as the TDA lines of CAR 8243 are the same as for CAR 8543. Exhibit 5.2.4–3 is the line and column definitions for Part 2, Accounts Receivable (Balance Due) Notices for CAR 8143.
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The Recap of Accounts Currently Not Collectible Report (NO–5000–149) provides data from the Master file on delinquent accounts with a TC 530 present. See Exhibit 5.2.4–13.
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This report is used to provide an overview of Currently Not Collectible Accounts.
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The report provides the number and dollar amount of TC 530 modules for the report period which posted to Master File, are in inventory, and which had some activity. Break outs are also provided for the above three items, as well as counts by IMF, BMF and 941s. Columns are used to display totals for functions, such as ACS, IDS and Service Center, based on the Responsibility Unit Code (RUC) present on the TC 530. The data is produced in 5 sets of numbers. The five sets are for all modules, then a set for each of the four business operating divisions' type of taxpayers. These other 4 sets refer to the BOD of the taxpayer (type of taxpayer as per the 4 operating divisions), not who closed them. Who closed them is found in the AO counts, or sections. Each of the 5 sets of numbers contains a national total and area office break outs.
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Area office counts are provided. The area office is determined from the current Collection Location Code (CLC). If there is no CLC, the combination of the BOD of the taxpayer and the Universal Location Code is used to align the module to the appropriate area office.
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Two reports are produced for electronic display:
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MAIN — This term is used to show the version of the report with the most commonly used RUCs.
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MINOR —This term is used to show the version of the report with less frequently used RUCs.
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The Delinquent Return Activity Report (NO–5000–139) provides data on the number of returns secured, the dollars assessed and the dollars collected on the delinquent returns secured.
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The report is used for monitoring and evaluating programs and for planning and making resource allocations on future programs.
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Area office counts are provided. The area office is determined from the current Collection Location Code (CLC). If there is no CLC, the combination of the BOD of the taxpayer and the Universal Location Code is used to align the module to the appropriate area office.
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The report is broken into two parts. Part I shows number of returns secured, the dollars assessed and the dollars collected on delinquent returns. There is a National grand total. Counts are also provided, by the BOD of the taxpayer, for each area office and a total of all areas. Part II shows a summary of the number of returns, associated net amount assessed and associated amount collected with the delinquent returns. Line and column definitions for this report are shown in Exhibit 5.2.4–12. The data is produced in 5 sets of numbers. The five sets are for all assessments, then a set for each type (BOD) of the taxpayer according to the four business operating divisions. Each of the 5 sets of numbers contains a national total and area office break outs.
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The Collection Workload Indicators Report (C-23) consists of hours by employee category and operational data for each territory, area, and function, as well as enforcement actions, and Revenue Officer inventory counts. It is split into five sections. The C-23 receives information directly from ICS/Entity for Collection Field Function (CFF) field groups who report time and activity to ICS; and from CTRS Rollup for Insolvency (INS), Advisory (ADV), and National Quality Review System (NQRS) groups who report time manually on Form 4872-B.
Note:
NQRS is combined with ADV and only one functional C-23 for ADV is produced that contains data for both ADV and NQRS.
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For operational activity data in the groups, the C-23 receives feeder information from external sources such as the Automated Insolvency System (AIS), Automated Lien System (ALS), Customer Services Activity Report (CSAR) and the Integrated Collection System (ICS).
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Section I: Staff Hour Utilization
Monthly and cumulative staff hours expended by all employee categories; Clerical, Para-Professional, Professional, and Management; on Collection direct, non-direct, overhead, and detailed-in and detailed-out hours are reported in Section I, Staff Hour Utilization.
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Section II: Informational Hours
Monthly and cumulative informational hours for each employee category is shown in Section II, Informational Hours. Hours reported here are for balancing purposes only and are not included in the total available hours calculation. Included in this section are: Field Time, Flexiplace, Computer Downtime, and Independent Reviewer informational hours.
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Section III: Operational Data
Monthly and cumulative operational inventory activity is shown in Section III, Operational Data. Various programs such as NQRS Review activity, Other Investigations (OI), Federal Tax Deposits (FTD) Alerts, Taxpayer Advocate Services cases, Summonses, Lien activity, Suits, Advisory Opinions, Insolvency data, Discharges/Foreclosures, Property Appraisal and Liquidation activity, Seizure activity, Trust Fund Recovery Penalty cases, Freedom of Information Activity (FOIA), Abusive Tax Avoidance Transaction (ATAT) Strategy inventory, and Independent Reviewer operational data are included. Operational data is reported by all functions, and includes opening inventory, receipts, transfers in, disposals, transfers out, and ending inventory data.
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Section IV: Other Actions
Monthly and cumulative enforcement activity is reported by all functions in Section III, Other Actions. These actions include Non-ACS Liens, ACS Liens with BOD totals broken out, Liens Released with BOD totals broken out, Liens Summation, Non-ACS Levies, ACS Levies, Proofs of Claims, and Chapter 11 Referrals.
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Section V: Revenue Officer Inventory Count
The number of Collection Field function bag-carrying revenue officers by grade level is reported in Section IV for each month. Also reported is the total number of taxpayer cases in their inventory. The traditional bag-carrying Revenue Officer is one who has non-specialty Status 26 Balance Due and Status 03 Delinquent Return assigned cases on ICS. Cumulative data is not kept in this section.
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Refer to IRM 5.2, Chapter 1, Exhibit 5.2.1-2 Area Office Operational Time Codes, for detailed definitions of each time code.
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The C-23 Report is located on COINS and can only be viewed using the software Monarch Report Explorer, at website address http://colreports.hq.irs.gov.
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Employee Categories
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Clerical, such as: Group Secretaries; Unit/Section Clerks
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Para-Professional, such as: Tax Examiners; Revenue Representatives; OCR/TSRs; RO Aides
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Professional, such as: Revenue Officers; Advisors, Bankruptcy Specialists; Reviewers
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Management, such as: Group Managers; Unit/Section Managers
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Functions
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CFf--Collection Field function
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INS--Insolvency
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ADV--Advisory
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NQRS--National Quality Review System
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| MISCELLANEOUS DEFINITIONS | ||
| ACS/CS & ACB—The Automated Collection System/Customer Service and the Automated Collection Branch are used interchangeably when dealing with TDAs and TDIs. ACS/CS and ACB are used to designate those TDAs/TDIs where the 5th and 6th digits of the TDA/TDI assignment code are 00–09. | ||
| Active CFf—Active Collection Field function—TDAs/TDIs with the 5th and 6th digits of the TDA/TDI assignment code of 10–69. | ||
| Queue—The Queue is a holding tank on IDRS for TDAs/TDIs that contains TDAs/TDIs which have yet to be requested by CFf. TDAs/TDIs assigned to the Queue will have the 5th and 6th digits of the TDA/TDI assignment code equal to 70. | ||
| CSCO, SCCB & SC BR 8—Compliance Services Collection Operations , Service Center Collection Branch and Service Center Branch 8 are used interchangeably when dealing with TDAs/TDIs where the 5th and 6th digits of the TDA/TDI assignment Code are 80–89. | ||
| 13 Area Configuration—Beginning in January 2006, the former 23 Area configuration was replaced by a 13 area configuration. Some of the reports were able to configure the Areas on the reports ahead of time beginning with the October 2005 reports. These 13 areas use the same "inflated" numbering scheme as the TDA/TDI assignment number, commonly called the TSIGN, so that each area office has unique numeric designation. For each area TDA and TDI information is shown with one of four break outs. These break outs are ACS/CS, CFf, Queue and CSCO. | ||
| 23 Area Configuration—Beginning in January 2002, the former 35 district configuration was replaced by a 23 area configuration. These 23 areas use the same "inflated" numbering scheme as the TDA/TDI assignment number, commonly called the TSIGN, so that each area office has unique numeric designation. For each area TDA and TDI information is shown with one of four break outs. These break outs are ACS/CS, CFf, Queue and SC BR 8. | ||
| 35 District Configuration—Beginning in FY 97 and lasting through December, 2001, the former 65 district configuration was replaced by a 35 district configuration. Beginning with the 35 district configuration, each district's TDA and TDI information is shown with one of four break outs. These break outs are ACS/CS, CFf, Queue and SC BR 8. Note:In FY 96 the reports moved from an 8 region to a 5 region configuration (International was considered a region for report purposes). In FY 2000 when the regions were eliminated as organizational components, the region pages were removed from the Collection Activity Reports as Information Systems resources permitted. | ||
| Transfer—The first two digits of the TDA/TDI assignment code have changed indicating responsibility for the taxpayer has been moved to/from another area office. This may be due to a change in the taxpayer's address. In certain instances a change in the BOD code of the taxpayer may be the cause of the transfer. And, starting in January 2002, responsibility for the case may have changed between the SB and WI organizations as part of the allocation of work between the WI and SB organizations. | ||
| Collection Location Code–The two digit "inflated" area office code (see 23 Area Configuration above) which indicates to which WI or SB area office the taxpayer is assigned. The Collection Location Code will be the first two digits of the 8 digit TDA/TDI assignment number (commonly called the TSIGN). If there is no TDA/TDI assignment number the Collection Location Code will be logically computed by IDRS subroutine CMPUT-CLC. | ||
| TDA REPORTS | ||
| IMMEDIATE RESOLUTION—Those TDAs (status 22, 24 or 26) or Accounts Receivable Notices (status 19, 20, 21, 54, 56, or 58) which moved to status 12, with the exception that it not be a trust fund recovery penalty module which had a Transaction Code 241 with Penalty Reference Code 699 that pended or posted the same cycle as the status 12. Excludes BMF TDAs which moved to status 12 due to a Transaction Code 538. Also excludes any TDA modules where the status 12 was due to the posting of Transactions Code 608, indicating the Collection Statute Expiration Date (CSED) expired. | ||
| DR/NR TDA CREDITS—Certain credits which posted to modules in one of the following statuses (41, 42, 43, 44, 46, 71, 72, 73, 89, 91 and those status 53s caused by TC 470), provided the prior status was 22, 24 or 26. DR/NR TDA credits do not include those statuses which normally drop off IDRS (status 23 and those status 53s due to TC 530). | ||
| DR/NR DISPOSITIONS—Delayed resolution/no results TDAs/Accounts Receivable Notices consists of those TDAs/notices which moved from TDA status (22, 24 or 26)/notice status (19, 20, 21, 54, 56 or 58) to any of the following statuses: | ||
| Status 12—Fully satisfied by credits and only applies to those Trust Fund Recovery Penalty (aka TFRP and, formerly, 100 percent penalty) assessments which have a TC 241 with penalty reference code 699, or, if BMF, have a TC 538 pending or posted in the same cycle as the status 12 was generated. The TC 241 with penalty reference code 699 indicates the assessment is being reduced due to a credit having been applied against a related assessment. | ||
| Status 23—Tax accounts whose total debit balance (tax plus assessed and accrued penalty and interest) is below the deferral level. | ||
| Status 41—Stay of Collection (Negotiable Collateral Agreement). Generated when Transaction Code 524 with Closing Code 41 pends (appears on IDRS but is not yet posted to the Master File) to a tax module. | ||
| Status 42—Stay of Collection (Non-Negotiable Collateral Agreement). Generated when Transaction Code 524 with Closing Code 40 or 42 pends to module. | ||
| Status 43—Stay of Collection (Combat). Generated when Transaction Code 500 with Closing Code 50 pends to a tax module. | ||
| Status 44—Stay of Collection (Military). Generated when Transaction Code 500 with Closing Code 51 pends to a tax module. | ||
| Status 46—Stay of Collection (Military/Combat). Generated when Transaction Code 550 pends to a tax module in status 43 or 44. This status initiates action for issuance of a Military/Combat Suspension Notice and TDA. | ||
| Status 53—Currently Not Collectible Account/Payment Tracer/Adjustment. Generated when Transaction Code 530 with Closing code 01–08, 10–39 or Transaction Code 470 with Closing Code 90, 93, 94 or 95 pends or posts to a tax module. | ||
| Status 60—Active Installment Agreement. Generated when Command Code IAORG or IAREV is input to an account. This status establishes an active installment agreement. | ||
| Status 61—Suspended Installment Agreement. Generated when certain conditions in installment agreement status are encountered. | ||
| Status 63—Deferred Installment Agreement. Generated when Command Code IADFR is input to an account. | ||
| Status 64—Defaulted Installment Agreement. Generated when Command Code IADFL is input to an account in status 60, 61 or 63, or whenever an installment agreement is defaulted systematically. This status initiates a Notice of Default and a TDA 4 weeks later. | ||
| Status 71—Offer in Compromise Pending/Suspend TDA. Generated when an unreversed Transaction Code 480 is present in the tax module and Command Code STAUP is input with IDRS Status Code 71. | ||
| Status 72—Litigation/Suspend TDA. Generated when Transaction Code 520 with Closing Code 70–89 (except 71, 72, 75 and 84) pends to the tax module. | ||
| Status 73—Collection/Offset Freeze/Suspend TDA. Generated only when Transaction Code 470 with Closing Code 99 pends to the tax module. | ||
| Status 89—Collection Suspended. Generated in response to Command Code STAUP, or when Transaction Codes 524, 520, 500 or 470 (when Closing Code 90 or 93) pends to an NMF tax module. | ||
| Status 91—Criminal Investigation. Generated when the IDRS 914/916 hold is set for a tax module in IDRS status 22, 24 or 26, or a Transaction Code 918 is present in the entity and Command Code STAUP is input with IDRS status 91. | ||
| I.A.—Installment Agreements. Tax modules that are in status 60, 61, 63 or 64 described above. These may include non-traditional IA's that are put in Status 60 such as Extensions of Time to Pay and Continuous Wage Levy. All reference to these statuses hereinafter will be status 6X. | ||
| CSED—Collection Statute Expiration Date (CSED) has expired. For modules on the Master File, beginning in January 1993, a Transaction Code 608 is generated to IDRS. For Non-Master File modules, an IDRS retention program notifies the Collection Activity Reports of the CSED expiration. | ||
| DR/NR INVENTORY—Those TDAs/Accounts Receivable Notices where the prior status was TDA (22, 24 or 26) or notice (19, 20, 21, 54, 56 or 58) and the current status is 14, 41, 42, 43, 44, 46, 53 (only if due to TC 470, CC 90, 93–95), 71, 72, 73, 89 and 91. Does not include those statuses in DR/NR dispositions which routinely drop off IDRS, i.e., status 23 and 53 (only if due to a TC 530, CC 01–08, 10–39), those modules in Installment Agreement statuses (6X), as these are monitored on a separate Installment Agreement Monthly Report (NO–5000–5), nor those trust fund recovery penalty modules which moved to status 12 due to a Transaction Code 241 with Penalty Reference Code 699 pending or posting in the same cycle as the status 12. | ||
| TDI REPORTS | ||
| IMMEDIATE RESOLUTION—TDIs that were disposed and contain at least one module with a posted or pending Transaction Code 150 (return posted) or 599 (return secured). TC 610 treated as TC 150 for IDRS as it may post before the TC 150. | ||
| DR/NR—Delayed Resolution/No Results. TDI dispositions caused by Transaction Code 590 (not liable this period only), 591 (no longer liable), 593 (unable to locate), 594 (return previously filed), 595 (referred to Examination), 596 (referred to Criminal Investigation), 597 (surveyed) and 598 (shelved). | ||
| Status 02—Open delinquency investigation in notice status. | ||
| Status 03—Open TDI (Taxpayer Delinquency Investigation). | ||
| TC 59X—All Transactions Codes 590 through 599 except 592. | ||
| Columns: 5000–1 & 5000–2 | (A) | GRAND TOTAL—The total of columns B, C, and G. |
| 5000–1 & 5000–2 | (B) | BMF TOTAL—The number of BMF TDAs. (Includes EPMF) |
| 5000–1 & 5000–2 | (C) | IMF TOTAL—The total number of IMF TDAs. Includes columns D and E. Note: in January 2005 the former IRAF accounts were merged into IMF and are no longer separated. FY 06 they were separated out on CAR by MFT 29. Starting with FY 07, the CAR reports will no longer separate; they are included in the IMF where they reside. |
| 5000–1 & 5000–2 | (D) | FORM 1040—The number of TDAs with MFT 30. |
| 5000–1 & 5000–2 | (E) | TFRP Penalty (Trust Fund Recovery Penalty- also known as (aka) TFRP or 100% Penalty) —The number of TDAs with civil penalties assessed under MFT 55 with reference code 618. |
| 5000–1 & 5000–2 | (F) | OVER 200K— TDA modules with an assessed balance due of over $200,000. |
| 5000–1 & 5000–2 | (G) | NMF—The number of Non-Master File TDAs. |
| 5000–1 & 5000–2 | (H) | GRAND TOTAL—The total of columns B, C, and G. |
| 5000–1 & 5000–2 | (I) | SB/SE—The number of TDAs where the BOD of the taxpayer is Small Business\/Self-Employed. |
| 5000–1 & 5000–2 | (J) | TAX EXEMPT—The number of TDAs where the BOD of the taxpayer is Tax Exempt\/Government Entity. |
| 5000–1 & 5000–2 | (K) | W&I—The number of TDAs where the BOD of the taxpayer is Wage & Investment Income. |
| 5000–1 & 5000–2 | (L) | LM—The number of TDAs where the BOD of the taxpayer is Large & Mid-Size Business. |
| 5000–1 & 5000–2 | (M) | ETAP/ETE—The number of BMF TDAs containing either an Employment Tax Examination assessment or an Employment Tax Adjustment Program assessments. To qualify for Employment Tax Examination assessment the module must contain a TC 424 with an AIMS Source Code of 65 and/or an AIMS Special Project Code of 165. The module must also contain a TC 300 for an amount greater than $0.00. To qualify for Employment Tax Adjustment Program assessment the module must contain a TC 290 for an amount greater than $0.00 and the DLN of the TC 290 must contain a Doc Code 54 and a Blocking Series 93X. |
| 5000–1 & 5000–2 | (N) | FORM 941/944—The number of BMF TDAs with BMF MFT 01 (Form 941) or BMF MFT 14 (Form 944). |
| Lines–Field: | ||
| TDA MODULE RECEIPTS: (literal only) | ||
| 1.0 | NO. TDA RECEIPTS—The number of TDA modules received into the Collection Field function (CFf). The sum of lines 1.1, 1.2, 1.3, 1.4 and 1.5. | |
| 1.1 | NO. ISSUED—The number of tax modules going into TDA status during the report period. | |
| 1.2 | NO. TRANSFERS–IN—The number of TDA modules that had a change in area office code from another area to the area being reported, indicating the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB and WI organizations. | |
| 1.3 | NO. FROM ACS/CS—The number of TDA modules that had a change in assignment from an Automated Collection Branch (ACS/CS) to the CFf within the same area being reported. | |
| 1.4 | NO. FROM QUEUE—The number of TDA modules that had a change in assignment from the queue to the CFf within the same area being reported. | |
| 1.5 | NO. FROM CSCO—The number of TDA modules that had a change in assignment from CSCO to the CFf within the same area being reported. | |
| 1.6–1.8 | RESERVED (literal only)— Note: Reserved lines are used for testing, future development or are not applicable to the particular page. | |
| RECEIPTS DETAILS: (literal only) | ||
| 1.9 | NO. ISSUED X CODED—The number of TDA module issuances from line 1.1 on BMF trust fund accounts where the Primary TDA Code is X. | |
| 1.10 | ISSUED FR NOTICE—The number of TDA issuances from line 1.1 where the status as of the prior weekend was 19, 20 (IMF only), 21, 54 (IMF only), 56 or 58. | |
| 1.11 | ISSUED FR IA—The number of TDA issuances from line 1.1 where the status as of the prior weekend was 6X (installment agreement). | |
| 1.12 | ISSUED FR OTHER—The number of TDA issuances from line 1.1 where the status as of the prior weekend was not 19, 20 (IMF only), 21, 54 (IMF only), 56, 58 or 6X. | |
| 1.13 | NO. ISS $25,000–99,999—The number of TDA module issuances from line 1.1 from $25,000.00–$99,999.99 at the time of the issuance. | |
| 1.14 | NO. ISS $100,000 & OVER—The number of TDA module issuances from line 1.1 that were $100,000 and over at the time of the issuance. | |
| 1.15 | EXAM/MFT 20 ISSUANCES—The number of TDA module issuances from line 1.1 where the modules contain a TC 300, 304 or 308 greater than $0.00 and, if Non-Master file, also includes TDA modules where the MFT is equal to 20. | |
| 1.16 | NO. BR 1–5 RECEIPTS—The number of TDA modules from line 1.0 where the receipt was to an assignment in branches 1–5. | |
| 1.16.1 | NO. BR 1–5 ISSUED—The number of TDA modules from line 1.1 where the TDA issuance was to an assignment in branches 1–5. | |
| 1.16.2 | NO. BR 1–5 FROM ACS/CS—The number of TDA modules from line 1.3 where the receipt was to an assignment in branches 1–5. | |
| 1.16.3 | NO. BR 1–5 FROM Q—The number of TDA modules from line 1.4 where the receipt was to an assignment in branches 1–5. | |
| 1.17 | NO. BR 6 RECEIPTS—The number of TDA modules from line 1.0 where the receipt was to an assignment in branch 6. | |
| 1.17.1 | NO. RECEIPTS 6100—The number of TDA modules from line 1.0 where the receipt was to assignment 6100. | |
| 1.17.1.1 | NO. 6100 FROM Q—The number of TDA modules from line 1.4 where the receipt was to assignment 6100. | |
| 1.17.1.2 | NO. 6100 ISSUANCES—The number of TDA modules from line 1.1 where the issuance was to assignment 6100. | |
| 1.17.2 | NO. ISSUED 64XX/65XX—The number of TDA modules from line 1.1 where the issuance was to an assignment in the range 6400–6599. | |
| 1.18 | RESERVED (literal only) | |
| RECEIPT DOLLAR AMOUNTS: (literal only) | ||
| 1.19 | AMOUNT RECEIPTS—The dollar amount associated with TDA modules from line 1.0. | |
| 1.20 | AMOUNT ISSUED—The dollar amount associated with TDA modules from line 1.1. | |
| 1.21 | AMOUNT TRANSFERS–IN—The dollar amount associated with TDA modules from line 1.2. | |
| 1.22 | AMOUNT FROM ACS/CS—The dollar amount associated with TDA modules from line 1.3. | |
| 1.23 | AMOUNT FROM QUEUE—The dollar amount associated with TDA modules from line 1.4. | |
| 1.24 | AMOUNT FROM CSCO—The dollar amount associated with TDA modules from line 1.5. | |
| 1.25–1.26 | RESERVED (literal only) | |
| 1.27 | AMOUNT ISS X CODED—The dollar amount of TDA modules from line 1.9. | |
| 1.28 | AMT ISS FR NOTICE—The dollar amount associated with the TDA issuances shown on line 1.10. | |
| 1.29 | AMT ISS FR IA—The dollar amount associated with the TDA issuances shown on line 1.11. | |
| 1.30 | AMOUNT ISS $25,000–99,999—The dollar amount associated with TDA modules from line 1.13. | |
| 1.31 | AMT ISS $100,000 & OVER—The dollar amount associated with TDA modules from line 1.14. | |
| 1.32 | AMT ISS BR 1–5—The dollar amount associated with TDA modules from line 1.16.1. | |
| 1.33 | RESERVED (literal only) | |
| TDA MODULE GRADE DATA: (literal only) | ||
| 1.34 | NO. GR 12 TDA RECEIPTS—The number of TDA modules from line 1.0 where the Grade Level Code is 12. | |
| 1.34.1 | NO. GR 12 TDA ISSUED—The number of TDA modules from line 1.1 where the Grade Level Code is 12. | |
| 1.35 | NO. GR 11 TDA RECEIPTS—The number of TDA modules from line 1.0 where the Grade Level Code is 11. | |
| 1.35.1 | NO. GR 11 TDA ISSUED—The number of TDA modules from line 1.1 where the Grade Level Code is 11. | |
| 1.36 | NO. GR 09 TDA RECEIPTS—The number of TDA modules from line 1.0 where the Grade Level Code is 9. | |
| 1.36.1 | NO. GR 09 TDA ISSUED—The number of TDA modules from line 1.1 where the Grade Level Code is 9. | |
| ACTIVITY (LEFT INVENTORY):—(literal only) | ||
| 2.0 | NO. TDA MODULE ACTIVITY—The sum of lines 2.1, 2.2, 2.3, 2.4 and 2.7. | |
| 2.1 | NO. TRANSFERS–OUT—The number of TDA modules that had a change in area office code to another area from the area being reported, indicating the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB and WI organizations. | |
| 2.2 | NO. OUT TO ACS/CS—The number of TDA modules where the assignment changed from the field function being reported to ACS/CS and the area office code remained unchanged. | |
| 2.3 | NO. OUT TO QUEUE—The number of TDA modules where the assignment changed from the field function being reported to the same area's queue. | |
| 2.4 | NO. OUT TO CSCO—The number of TDA modules where the assignment changed from the field area being reported to CSCO (Branch 8) and the area office code remained unchanged. | |
| 2.5–2.6 | RESERVED (literal only) | |
| 2.7 | TDA MODULE DISP.—The number of TDA modules that went to a delayed resolution/no results or immediate resolution disposition status. | |
| 2.7.1 | NO. GRADE 12 DISP.—The number of TDA modules from line 2.7 with a predicted and/or determined grade level of 12. | |
| 2.7.2 | NO. GRADE 11 DISP.—The number of TDA modules from line 2.7 with a predicted and/or determined grade level of 11. | |
| 2.7.3 | NO. GRADE 09 DISP.—The number of TDA modules from line 2.7 with a predicted and/or determined grade level of 9. | |
| 2.7.4 | RESERVED (literal only) | |
| 2.7.5 | CYCLES TO DISP.—The number of cycles (weeks) elapsed between the time TDA modules from line 2.7 were received in the Field and the week in which the TDA modules were disposed. | |
| 2.7.6 | AVERAGE CYCLES DISP—Line 2.7.5 divided by line 2.7. | |
| 2.7.7 | NO. TO IMM. RES.—The number of TDA dispositions from line 2.7 that were full paid (status 12) during the report period. Excludes any TFRP TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted. Excludes BMF TDAs which moved to status 12 due to a Transaction Code 538. Also excludes any TDA modules where the status 12 was due to the posting of Transaction Code 608, indicating the Collection Statute Expiration Date (CSED) expired. | |
| 2.7.7.1 | NO. GRADE 12—The number of immediate resolution TDA module dispositions from line 2.7.7 with a predicted and/or determined grade level of 12. | |
| 2.7.7.2 | NO. GRADE 11—The number of immediate resolution TDA module dispositions from line 2.7.7 with a predicted and/or determined grade level of 11. | |
| 2.7.7.3 | NO. GRADE 09—The number of immediate resolution TDA module dispositions from line 2.7.7 with a predicted and/or determined grade level of 9. | |
| 2.7.8 | NO. DR/NR DISP.—The number of TDA module dispositions from line 2.7 that went to a delayed resolution/no results status (includes any trust fund recovery penalty TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted). Includes BMF TDAs which moved to status 12 due to a Transaction Code 538. Also includes any TDA modules disposed because the Collection Statute Expiration Date (CSED) expired. See Exhibit 5.2 .4–1 for a comprehensive list. The major DR/NR statuses are broken out on lines 2.7.8.1 through 2.7.8.12.) | |
| 2.7.8.1 | NO. TO IA—The number of TDA module dispositions from line 2.7.8 that went to an installment agreement status (6X) during the report period. | |
| 2.7.8.2 | NO. TO DEFERRED—The number of TDA module dispositions from line 2.7.8 that went to deferred status (23) resulting from a Transaction Code 530 with Closing Code 09. | |
| 2.7.8.3 | NO. CURR. NOT COL.—The number of TDA module dispositions from line 2.7.8 that were reported in currently not collectible status (53) resulting from Transaction Code 530 with Closing Code 01–08, 10–39. | |
| 2.7.8.4 | ||