5.2.4  Collection Reports

Manual Transmittal

October 2, 2013

Purpose

(1) This transmits IRM 5.2.4, Reports - Collection Reports.

Material Changes

(1) Revised to add current tax years and tax periods listed in the exhibits.

(2) Editorial changes made throughout this document for clarification.

(3) Format and editorial changes made to the following sections to provide Function, Elements and Definitions to give IRM consistency:

  • IRM 5.2.4.2 Taxpayer Delinquent Account (TDA) Reports (Report Symbol NO-5000-1 Part 1 and NO-5000-2 Part 1)

  • IRM 5.2.4.3 Taxpayer Delinquent Account Report, Part 2-Accounts Receivable Notices Report (NO-5000-1/241 and NO-5000-2/242)

  • IRM 5.2.4.4 Taxpayer Delinquency Investigation (TDI) Reports (Report Symbol NO-5000-3 and NO-5000-4)

  • IRM 5.2.4.5 Return Delinquency Notice Reports (Report Symbol NO-5000-3-NOT and NO-5000-4-NOT)

  • IRM 5.2.4.6 Installment Agreement Reports (Report Symbol NO-5000-5 and NO-5000-6)

  • IRM 5.2.4.7 Type Assessment (TA) Reports (Report Symbol NO-5000-241 Part 1-TDA and NO-5000-242 Part 1-TDA)

  • IRM 5.2.4.8 Recap of Accounts Currently Not Collectible Report (Report Symbol NO-5000-149)

  • IRM 5.2.4.9 Delinquent Returns Activity Report (Report Symbol NO-5000-139)

(4) New pages and lines for ACA 5000A and 9010 provisions to IRM 5.2.4-2 Taxpayer Delinquent Account (TDA) Reports (Report Symbol NO-5000-1 Part 1 and NO-5000-2 Part 1) and IRM 5.2.4.3 Taxpayer Delinquent Account Reports, Part 2 Accounts Receivable Notices Report (Report Symbol NO-5000-1/241 and NO-5000-2/242).

(5) Editorial changes made to IRM 5.2.4-10 Collection Workload Indicators Report (Report Symbol NO-5000-23).

(6) Added IRM 5.2.4.13 Monthly Report of Offer in Compromise Activity (Report Symbol NO-5000-108) to decribe the report.

(7) Added IRM 5.2.4.13.1 Function of Offer in Compromise Activity Report.

(8) Added IRM 5.2.4.13.2 Offer in Compromise Activity Report Elements.

(9) Added IRM 5.2.4.13.3 Definitions of Offer in Compromise Activity Report Primary Elements.

(10) Updated Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses to expand definitions provided in the Overview sections.

(11) Updated Exhibit 5.2.4-2 Taxpayer Delinquent Account Reports(Report Symbol 5000-1 and NO-5000-2) to add lines for ACA 5000A (Shared Responsibility Payment) and 9010 (Insurance Provider Fee) provisions.

(12) Updated Exhibit 5.2.4-3 Taxpayer Delinquent Account Reports (Report Symbol NO-5000-1, 241 and NO-5000-2, 242 Part 2-Accounts Receivable Notices) to accommodate programming changes for the ACA 5000A (Shared Responsibility Payments) provision.

(13) Updated Exhibit 5.2.4-5 Taxpayer Delinquency Investigation Report Part 2 TDI Closing Codes(Report Symbol NO-5000-3/4) to reflect 3 digit closing codes.

(14) Updated Exhibit 5.2.4-10 Type Assessment Reports (Report Symbol 5000-241 and NO-5000-242, Part 1-TDA) to add lines for ACA 5000A (Shared Responsibility Payment) and 9010 (Insurance Provider Fee) provisions.

(15) Updated Exhibit 5.2.4-11 Delinquent Returns Activity Reports(Report Symbol 5000-139) to show literal changes to sections labeled as TXPYR SERV RETNS to FIELD ASST CTRS and to change the BOD sections labeled LMSB to LBI.

(16) Updated Exhibit 5.2.4-13 Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section I–Staff Hour Utilization, corrected line numbers and added new time code 113s Decedents.

(17) Updated Exhibit 5.2.4-14 Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section II – Informational Only Hours, corrected line numbers and added time code 624 Identity Theft.

(18) Updated Exhibit 5.2.4-15 Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section III–Operational Data, corrected line numbers and added time code 108 Total ALS and time code 113s Decedents.

(19) Updated Exhibit 5.2.4-16 Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section IV–Other Actions, corrected line numbers.

(20) Updated Exhibit 5.2.4-17 Description of Collection Workload Indicators Report NO–5000–23 (C–23) Section V – Revenue Officer Inventory Count,corrected line numbers.

(21) Updated Exhibit 5.2.4-19 FY 2014 CTRS EOM Reporting Schedule corrected the dates and posting cycles.

(22) Updated Exhibit 5.2.4-20 FY 2013 C–23 Total Hourly Formulas corrected line numbers.

Effect on Other Documents

This material supersedes IRM 5.2.4, dated August 28, 2012.

Audience

Small Business / Self Employed (SB/SE) and Wage & Investment (W&I) employees

Effective Date

(10-02-2013)

Signed by Frances W. Kleckley,
Acting Director, Collection Strategy and Organizational Performance

5.2.4.1  (10-01-2012)
Collection Reports Overview

  1. This section is a tool that will assist analysts, programmers and managers in understanding the data contained in Collection reports.

  2. This section only addresses the most commonly used Collection reports that are electronically posted to the Collection Information System (COINS) web site for viewing and research. The reports are located on COINS and can be viewed using Monarch Report Explorer software, at http://colreports.hq.irs.gov.

  3. Use the on–line Collection Reports Catalog found at http://colreports.hq.irs.gov when reviewing this chapter. To eliminate redundancy, some catalog data is not found in this section.

5.2.4.1.1  (10-01-2013)
Collection Activity Reports Based on Data Source Type

  1. The table below lists Collection Activity Reports based on their data sources:

    • Integrated Data Retrieval System (IDRS)

    • Master File (MF)

    • Collection Time Reporting System (CTRS)

    • Automated Offers In Compromise (AOIC)

    • Manual: Non systemic data source

    Note:

    Refer to the Reports Catalog on the COINS web site for a more complete description of each report. http://colreports.hq.irs.gov

    Collection Report # Collection Report Name Data Source
    NO–5000–1 Taxpayer Delinquent Account Monthly Report, Part 1 - TDAs IDRS
    NO–5000–2 Taxpayer Delinquent Account Cumulative Report, Part 1 - TDAs IDRS
    NO–5000–1/241 Taxpayer Delinquent Account Report, Part 2 - Accounts Receivable Notices (Monthly) IDRS
    NO–5000–2/242 Taxpayer Delinquent Account Report, Part 2 - Accounts Receivable Notices (Cumulative) IDRS
    NO–5000–241 Type Assessment Monthly Report IDRS
    NO–5000–242 Type Assessment Cumulative Report IDRS
    NO–5000–3 Taxpayer Delinquency Investigation Monthly Report IDRS
    NO–5000–4 Taxpayer Delinquency Investigation Cumulative Report IDRS
    NO–5000–3–NOT Return Delinquency Monthly Notice Report IDRS
    NO–5000–4–NOT Return Delinquency Cumulative Notice Report IDRS
    NO–5000–5 Installment Agreement Monthly Report IDRS
    NO–5000–6 Installment Agreement Cumulative Report IDRS
    IA DEFAULT Installment Agreement Default Rate Report IDRS
    7100 CAR 87 Exempt Organizations Report of Delinquent Return Notices and Investigations IDRS
    7100 CAR 88 Employee Plans Report of Delinquent Return Notices and Investigations IDRS
    YIELD Delinquent Accounts Receivable Yield MF
    NO–5000–7 BMF Collection Yield Report MF
    NO–5000–8 IMF Collection Yield Report MF
    NO–5000–10 IMF Deferred Activities Report MF
    NO–5000–11 BMF Deferred Activities Report MF
    NO–5000–15 IRAF Collection Yield Report MF
    NO–5000–17 BMF (Form 941) Cycling Impact Report MF
    NO–5000–29 Report of Reminder Notice (CP71 & CP71A) MF
    NO–5000–31 IMF Report of Bankruptcies MF
    NO–5000–32 BMF Report of Bankruptcies MF
    NO–5000–47 BMF Delinquent Account First Notice Issuances MF
    NO–5000–48 IMF Delinquent Account First Notice Issuances MF
    NO–5000–55 Balance Due First Notices by CP MF
    NO–5000–88 Report of Reminder Notices (CP160 & CP163) MF
    NO–5000–102 IMF Tax, Penalty & Interest Assessed, Paid, Abated & Written Off MF
    NO–5000–104 BMF Tax, Penalty & Interest Assessed, Paid, Abated & Written Off MF
    NO-5000-106 Report of Levy on State Income Tax Refunds MF
    NO–5000–139 Delinquent Return Activity Report MF
    NO–5000–149 Recap of Accounts Currently Not Collectible MF
    NO–5000–193 Returns Posted to IMF/BMF Master Files MF
    NO–5000–222 Pending Installment Agreement Report MF
    NO–5000–233 IMF Report of Queue Reminder Notices MF
    NO–5000–234 BMF Report of Queue Reminder Notices MF
    NO–5000–245A Federal Payment Levy Program Weekly (FPLP) Report MF
    NO–5000–246 FPLP IMF Dispositions & Indirect Revenue Report MF
    NO–5000–247 FPLP BMF Dispositions & Indirect Revenue Report MF
    FERDI YIELD FERDI Collection Yield Report MF
    FPLP DEPOSIT Federal Payment Levy Program Monthly Deposit Report MF
    FPLP FEE Federal Payment Levy Program Monthly Fee Report MF
    NO–5000–23 Collection Workload Indicators Report CTRS
    NO-5000-24 Levy and Seizure Report Manual
    NO-5000-25 Liens Report ALS
    NO–5000–108 Report of Offers in Compromise Activity AOIC
    NO–5000–33 Seizure Disposition Report Manual


    Note:

    See Exhibit 5.2.4-1, Definitions, Abbreviations and Statuses, used in the reports.

5.2.4.2  (10-01-2013)
Taxpayer Delinquent Account (TDA) Reports (Report Symbol NO–5000–1 Part 1 and NO–5000–2 Part 1)

  1. The Taxpayer Delinquent Account Monthly Report Part 1 (Report Symbol Number (NO)–5000–1) reflects the results of operations during the immediate preceding month. It contains receipt, activity, credits and inventory data extracted from the Integrated Data Retrieval System (IDRS) on Taxpayer Delinquent Accounts (TDAs). Data is tabulated by both the business operating division (BOD) of the Taxpayer and the BOD where the TDA is assigned. Each TDA report is separated into segments: All - National Office Organization, Total Organizational BOD and Area.

  2. The Taxpayer Delinquent Account Cumulative Report (Report Symbol NO–5000–2) contains the same data elements as the NO–5000–1. The report provides information from the beginning of the fiscal year through the end of the current reporting month.

    Note:

    Technical Reference (Programming): The report displays ALL TDAs on pages CAR8243. TDAs assigned to the Small Business Self–Employed (SB/SE) organization are shown on pages CSB8243 and TDAs assigned to the Wage and Investment (W & I) organization are shown on pages CWI8243. The NO–5000–1 Part 1 report is generated each month electronically by the Tennessee Computing Center as computer run CAR8243. The NO–5000–2 report is electronically generated monthly, (except October) by the Tennessee Computing Center as part of computer run CAR8243.

5.2.4.2.1  (10-01-2013)
Function of Taxpayer Delinquent (TDA) Reports

  1. The reports are used for monitoring and evaluating programs, as well as for planning and scheduling purposes (e.g. resource allocation).

  2. The reports provide trending data by BOD for items such as receipts, dispositions and inventory broken down by modules and taxpayers (entities).

  3. The reports are the data source for measures (inventory, receipts and dispositions) reported on high level organizational reports such as the Table 16 report, which is published in the annual Data Book.

5.2.4.2.2  (10-01-2013)
Taxpayer Delinquent Account (TDA) Reports Elements

  1. The NO-5000-1 Taxpayer Delinquent Account (TDA) Report and NO-5000-2, Part 1, Taxpayer Delinquent Account Cumulative Report includes National and BOD totals for All, SB/SE and W&I. The BOD totals are broken down by Areas. The levels or pages show National; Total TDAs; Field Function TDAs; Queue TDAs; ACS/CS TDAs and AT CSCO.

  2. The following categories (columns) are reported:

    • Grand Total

    • BMF Total

    • IMF Total

    • Form 1040

    • TFRP Penalty

    • Over 100K

    • NMF

  3. The following literals describe the elements (lines) that are reported for each category:

    • TDA Modules Receipts

    • Receipts Details

    • Receipts Dollar Amounts

    • TDA Module Grade Data

  4. The functional data (used to determine the function assigned) in all segments is shown in one of the following categories:

    • Field Function - The 5th and 6th digits of the TDA assignment code are 10-69.

    • Queue - The 5th and 6th digits of the TDA assignment code are 70-71.

    • Automated Collection System (ACS)/Customer Service (CS)- The 5th and 6th digits of the TDA assignment code are 00-09 or blank when cases do not have a TDA assignment code on IDRS.

    • Compliance Services Collection Operations (CSCO) - The 5th and 6th digits of the TDA assignment code are 80-89.

  5. Descriptions of the TDA elements for the line and column definitions used in the report are shown in the following exhibits:

    • Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses,

    • Exhibit 5.2.4-2 Taxpayer Delinquent Account Reports, Report Symbols NO-5000-1 and NO-5000-2 Part 1 - TDAs,

    • Exhibit 5.2.4-10 Type Assessment Reports, Report Symbols NO-5000-241 and NO-5000-242, Part 1 - TDAs.

5.2.4.2.3  (10-01-2013)
Definitions of Taxpayer Delinquent Accounts (TDA) Reports Primary Elements

  1. TDA Modules Receipts: The number of TDA modules received. The sum of lines 1.1, 1.2, 1.3, 1.4 and 1.5.

  2. Receipt Dollar Amounts: The dollar amount associated with TDA modules from line 1.0.

  3. TDA Module Grade Data: The number of receipts and issuances (TDA modules) by grade level of the TDA (9, 11, 12 or 13). It is normally the predicted grade level that is reported. The predicted grade level is determined by a formula that predicts a level between 9 and 13 for each case. When a manager changes a case grade level it becomes a determined grade level and is used instead of the predicted grade level.

  4. Activity (Left Inventory): The number of TDA modules that left an inventory.

    Note:

    Since this IRM references Collection Field, ACS, Queue and CSCO, the line numbers shown are not applicable to the National pages of the TDA Reports.

5.2.4.3  (10-01-2013)
Taxpayer Delinquent Account Report, Part 2–Accounts Receivable Notices Report (NO–5000–1/241 and NO-5000-2/242)

  1. Taxpayer Delinquent Account Report, Part 2 - Accounts Receivable Notices, also known as Balance Due Notices (BDN), (NO–5000–1/241 Part 2) reflects the results of operations during the immediate preceding month. It contains issuance, disposition and inventory data extracted from the IDRS system on balance due notices. The report is separated into segments: All - National and BOD by Area Office.

  2. The Taxpayer Delinquent Account Cumulative Report, Part 2 - Accounts Receivable Notices NO– (NO–5000–2/242) contains the same data elements as the Taxpayer Delinquent Account Report, Part 2 - Accounts Receivable Notices (NO-5000-1/241) Report. The report provides information from the beginning of the fiscal year through the end of the current reporting month.

    Note:

    Technical Reference (Programming): The computer run is CAR8143. The cumulative CSB8143 and CWI8143 pages for area offices began in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year. Part 2 reports are generated electronically by the Tennessee Computing Center.

5.2.4.3.1  (10-01-2013)
Function of Taxpayer Delinquent Account (TDA) Report, Part 2 - Accounts Receivable Notices Report

  1. The reports is used for monitoring and evaluating programs, as well as for planning and scheduling purposes (e.g. resource allocation).

  2. The report provides trending data by BOD for items such as receipts, dispositions and inventory broken down by modules and taxpayers (entities).

5.2.4.3.2  (10-01-2013)
Taxpayer Delinquent Account (TDA) Report, Part 2 - Accounts Receivable Notices Report Elements

  1. The NO-5000-1/241, Part 2, Taxpayer Delinquent Account Monthly (TDA) Report and NO-5000-2/242, Part 2, Taxpayer Delinquent Account Cumulative Report (TDA) include (National) and BOD totals for All, W&I and SB. The W&I and SB BOD totals are broken down by Areas. The levels or pages of All show National; IMF Total, ASFR, 1040 Exam; 1040 Math Error, Fed EMP/RET, IRAF, Trust Fund Recovery, WI IMF, SB IMF, IMF ATAT, BMF Total, 6020(b) for ACB, 6020(b) by CFF, Automated 6020(b), BMF Exam, BMF Math Error, Tax Exempt, Large Bus & INTL, BMF Small Business, BMF ATAT, ETAP, ETE, BMF MFT 01/14, BMF MFT 02, BMF MFT 10 and BMF Other MFT.

  2. The following categories are reported:

    • Total IMF First Notices

    • Examination IMF First Notices

    • IMF Second Notices

    • IMF Delinquency Notices

    • IMF Third Notices

    • IMF Fourth Notices

    • Total IMF Notices

  3. The following elements are reported for each category:

    Receipts

    • NO. Issued

    • AMT Issued

    Activity

    • Total Dispositions

    • AMT to TDA

    • AMT to CNC

    • AMT to Litigation

    • AMT to Deferred

    • AMT to I.A.

    Credits

    • AMT Collected

    • AMT Abated

    • AMT Offset

    • DR/NR AMT COL

    • DR/NR Abated

    • DR/NR Offset

    Inventories

    • Taxpayers - ACT. INV

    • No. in Active INV

    • AMT in Active INV

    • Taxpayers DR/NR

    • NO in DR/NR

    • AMT in DR/NR

  4. The account receivable notices are credited to either SB/SE or W&I area offices. The following process is used to find an area office that is within campus jurisdiction:

    • Where there is a TSIGN (aka assignment number) within campus jurisdiction that is used.

    • If no TSIGN (within campus jurisdiction), the Collection Location Code (CLC) is used.

    • If there is no TSIGN and no CLC, the IDRS subroutine CMPUT-CLC will be used to analyze the combination of the current BOD of the taxpayer and the Universal Location Code (ULC) to determine which SB or W&I area office aligns with the notice.

  5. Descriptions of the Accounts Receivable Notices report elements for the line and column definitions used in the report are shown in the following exhibits:

    • Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses,

    • Exhibit 5.2.4-3, Taxpayer Delinquent Account Reports, Report Symbol NO-5000-1, 241 and NO-5000-2, 242 Part 2-- Accounts Receivable Notices.

5.2.4.3.3  (10-01-2013)
Definitions of Taxpayer Delinquent Account (TDA) Report, Part 2-Accounts Receivable Notices Report Primary Elements

  1. Receipts: The number of delinquent account notice modules issued during the report period.

  2. Activity: The number of TDA modules that left an inventory. Activity includes transfers out and transfers to other functions.

  3. Credits: The net amount of payment transactions that posted to delinquent account notice modules during the report period.

  4. Inventories: The number of taxpayers (entities) with open delinquent account notices at the end of the report period.

5.2.4.4  (10-01-2013)
Taxpayer Delinquency Investigation (TDI) Reports (Report Symbol NO–5000–3 and NO–5000–4)

  1. The Taxpayer Delinquency Investigation Monthly Report (Report Symbol NO–5000–3) reflects the results of operations during the immediate preceding month. It contains inventory, receipt and activity data extracted from the IDRS system on Taxpayer Delinquency Investigations (TDIs).

  2. The Taxpayer Delinquency Investigation Cumulative Report (Report Symbol NO–5000–4) contains the same data elements as the Taxpayer Delinquency Investigation Monthly Report NO–5000–3. The report provides information from the beginning of the fiscal year through the end of the current reporting month.

    Note:

    Technical Reference (Programming): The NO–5000–3 report is electronically generated monthly by the Tennessee Computing Center as part of computer run CAR8443 for parts 1 and 2. The report on parts 1 and 2 shows all TDIs on the pages marked CAR8443, while those TDIs assigned to the SB/SE organization are shown on the pages marked CSB8443 and those TDIs assigned to the W&I organization are shown on the pages marked CWI8443. The NO–5000–4 report is electronically generated monthly (except October) by the Tennessee Computing Center as part of computer run CAR8443.

5.2.4.4.1  (10-01-2013)
Function of Taxpayer Delinquency Investigation (TDI) Reports

  1. The reports are used for monitoring and evaluating programs, as well as for planning and scheduling purposes (e.g. resource allocation).

  2. The reports provide trending data by BOD for items such as receipts, dispositions and inventory broken down by modules and taxpayers.

5.2.4.4.2  (10-01-2013)
Taxpayer Delinquency Investigation (TDI) Reports Elements

  1. The NO-5000-3, Taxpayer Delinquency Investigation Monthly (TDI) Report and NO-5000-4, Taxpayer Delinquency Investigation Cumulative Report include National and BOD totals for All, SB/SE and W&I business units. The levels or pages show TDI data for National; Total TDIs, Field Function, Queue TDIs, At ACS/CS, and At CSCO TDIs,

  2. The reports are produced in two parts:

    1. Part 1 - TDIs: Consists of data reflecting receipts, activity and inventory of TDI accounts.

    2. Part 2 - TDIs (TC 59X Closing Codes): Consists of data on selected TDI dispositions by closing code.

  3. The following categories are reported in Part 1:

    • All TDIs

    • SB TDIs

    • WI TDIs

    • LB TDIs

    • TE/UNK TDIs

    • IMF TDIs

    • BMF TDIs

    • NMF/EPMF TDIs

    • FED EMP TDIs

    • All MODS

    • SB MODS

    • WI MODS

    • LB MODS

    • TE/UNK MODS

    • IMF MODS

    • BMF MODS

    • F941/944 MODS

    • FED EMP MODS

  4. The following elements are reported for each category in Part 1:

    • TDI Receipts

    • Receipt Details

    • Receipts Grade Data

    • Taxpayer Receipts (NO TDA) At time of Receipts

    • Activity (Left Inventory)

    • TDI Grade Level Data

    • TP Stand Alone TDI Disp

    • IDS Generated

    • TDI Inventory

    • Age in Function

    • Tax Period (Not Including MFT 52 000000)

    • Grade Level Data

  5. The following categories are reported in Part 2:

    • IMF Modules

    • IMF WI Modules

    • Federal Modules

    • NMF/EPMF Modules

    • Total BMF Modules

    • BMF Form 941

    • BMF Form 940

    • BMF Form 1120

    • BMF Other

    • TE/GE Modules

    • LB Modules

  6. The following elements are reported for each category in Part 2:

    • TC 590: Not Liable

    • TC 591: No Longer Liable

    • TC 594: Previously Filed

    • TC 599: Return Secured

    • TC 593: Unable to Locate

  7. The functional data in all segments is shown in one of four categories:

    • Field Function - The 5th and 6th digits of the TDI assignment codes are 10-69.

    • Queue - The 5th and 6th digits of the TDI assignment codes are 70-79.

    • Automated Collection System/Customer Service (ACS/CS) -The 5th and 6th digits of the TDI assignment codes are 00-09 or blank when cases do not have a TDI Assignment Code on IDRS.

    • Compliance Services Collection Operations (CSCO) -The 5th and 6th digits of the TDI assignment codes are 80-89.

  8. Descriptions of the Taxpayer Delinquency Investigation (TDI) for the line and column definitions used in the report are shown in the following exhibits:

    • Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses,

    • Exhibit 5.2.4-4 Taxpayer Delinquency Investigation Reports, (Report Symbols NO-5000-3 and NO-5000-4, Part 1 - TDIs),

    • Exhibit 5.2.4-5 Taxpayer Delinquency Investigation Reports, (Report Symbols NO-5000-3 and NO-5000-4, Part 2 - TDI Closing Code.

5.2.4.4.3  (10-01-2013)
Definitions of Taxpayer Delinquency Investigation (TDI) Reports Primary Elements

  1. Receipts: the number of TDIs/TDI modules received into the function, Line 1.0.

  2. Issuances: The number of TDIs/TDI modules that went into open TDI status during the report period, Line 1.1. It is the total of Lines 1.2, 1.3, 1.4 and 1.5. Excludes duplicate TDI requests and re-sequenced (merged) TDIs.

  3. Reissued: The number of TDIs/TDI modules from line 1.1 which were issued because a TC 592 reversed an earlier disposition.

  4. Activity (Left Inventory): The number of TDIs/TDI modules removed from an inventory (dispositions).

  5. TDI Inventory: The number of open TDIs/TDI modules in the function at the end of the report period.

  6. TP Stand Alone TDI Disp: The number of entities associated with line 2.7 with no remaining TDAs in inventory at the time of the TDI disposition.

  7. IDS Generated: The number of TDIs/TDI modules removed from inventory (line 2.7) where the closing code indicated the closing transaction came from the Inventory Delivery System (IDS).

5.2.4.5  (10-01-2013)
Return Delinquency Notice Reports (Report Symbol NO–5000–3–NOT and NO–5000–4–NOT)

  1. The Return Delinquency Monthly Notice Report (RDN) (Report Symbol NO–5000–3–NOT) reflects the results of operations during the immediate preceding month. It contains inventory, receipt and activity data extracted from the IDRS system on return delinquency notices by class of tax and type of notice, e.g., first, second, etc. The report is divided according to the area and national office organizational segments.

  2. The Return Delinquency Cumulative Notice (RDN) Report (Report Symbol NO–5000–4–NOT) contains the same data elements as the Return Delinquency Monthly Notice Report (NO–5000–3–NOT). The report provides information from the beginning of the fiscal year through the end of the current reporting month.

    Note:

    Technical Reference (Programming): The NO–5000–3–NOT and NO-5000-4-NOT reports are electronically generated monthly (except October) by the Tennessee Computing Center as part of computer run CAR8943 for parts 1 and 2. The report on part 1 and part 2 will show all notices on the pages marked CAR8943. Notices assigned to the SB/SE organization are shown on the pages marked CSB8943 and notices assigned to the W&I organization are shown on the pages marked CWI8943.

5.2.4.5.1  (10-01-2013)
Function of Return Delinquency Notice Reports

  1. The reports are used for monitoring and evaluating programs, as well as for planning and scheduling purposes (e.g. resource allocation).

  2. The reports provide trending data by BOD for items such as receipts, dispositions and inventory broken down by modules and taxpayers.

5.2.4.5.2  (10-01-2013)
Return Delinquency Notice Reports Elements

  1. The NO-5000-3-NOT, Return Delinquency Monthly Notice Report and NO-5000-4-NOT, Return Delinquency Cumulative Notice Report includes National and BOD totals for All, SB/SE and W&I business units. The BOD totals are broken down by areas.

  2. The reports are produced in two parts:

    1. Part 1 - TDI Notices: Consists of IMF and BMF data reflecting issuances, dispositions and inventory of TDI notices. It also provides data on the number of suppressed TDIs and the number of modules that progressed from notice status to TDI.

    2. Part 2 - TDI Notices (TC 59X Closing Codes): Consists of IMF and BMF data on selected TDI notice dispositions by closing code.

  3. The following categories are reported in Part 1:

    Total BMF

    • First Notice

    • Second Notice

    • Third Notice

    • Fourth Notice

    Total IMF

    • First Notice

    • Second Notice

    • Third Notice

    • Fourth Notice

  4. The following elements are reported for each category in Part 1:

    Issuances

    Dispositions

    • Total Dispositions

    • Total DR/NR

    • Other Disp

    • To TDI

    Inventory

    • Taxpayers

    • Total Inventory

  5. The following categories are reported in Part 2:

    Total BMF

    • First Notice

    • Second Notice

    • Third Notice

    • Fourth Notice

    Total IMF

    • First Notice

    • Second Notice

    • Third Notice

    • Fourth Notice

  6. The following elements are reported for each category in Part 2:

    • TC 590: Not Liable

    • TC 591: No Longer Liable

    • TC 594: Previously Filed

    • TC 599: Return Secured

    • TC 593: Unable to Locate

  7. The account receivable notices are credited to either SB/SE or W&I. The following process is used to find an area office that is within campus jurisdiction:

    • Where there is a TSIGN (aka assignment number) within campus jurisdiction that is used.

    • If no TSIGN (within campus jurisdiction), the Collection Location Code (CLC) is used.

    • If there is no TSIGN and no CLC, the IDRS subroutine CMPUT-CLC will be used to analyze the combination of the current BOD of the taxpayer and the Universal Location Code (ULC) to determine which SB/SE or W&I area office aligns with the notice.

  8. Descriptions of the Return Delinquency Notices Report for the line and column definitions used in the report are shown in the following exhibits:

    • Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses,

    • Exhibit 5.2.4-6, Return Delinquency Monthly Notice Reports. Report Symbols NO-5000-3-NOT and NO-5000-4 NOT, Part 1-TDI Notices

    • Exhibit 5.2.4-7, Return Delinquency Monthly Notice Reports. Report Symbols NO-5000-3 and NO-5000-4 Part 2-TDI Notices (TC59X closing Code)

5.2.4.5.3  (10-01-2013)
Definitions of Taxpayer Delinquency Notice Reports Primary Elements

  1. Issuances: The number of TDI notice modules issued during the report period.

  2. Total Dispositions: The number of TDI notice modules that were closed during the report period.

  3. Inventory: The number of taxpayers with at least one module in open TDI notice status.

5.2.4.6  (10-01-2013)
Installment Agreement Reports (Report Symbol NO–5000–5 and NO–5000–6)

  1. The Installment Agreement Monthly Report (Report Symbol NO–5000–5) reflects data on the number of cases going into installment agreement status, their unpaid balance of assessments (UBA) at the time the installment agreement was taken, the inventory of Installment Agreements, and the disposition of these cases. Information is also tabulated on the amounts collected, the amounts abated and the amounts credited from other modules to cases in Installment Agreement status. The data is extracted from the Integrated Data Retrieval System (IDRS).

  2. The Installment Agreement Cumulative Report (Report Symbol NO-5000-6) contains the same data elements as the Installment Agreement Monthly Report NO-5000-5. The report provides information from the beginning of the fiscal year through the end of the current reporting month.

    Note:

    Technical Reference (Programming): The NO 5000-5 and NO 5000-6 reports are electronically generated monthly (the NO 5000-6 is not generated in October) by the Tennessee Computing Center as computer run CAR8643. The Installment Agreement Reports are aggregated to the national level on the pages marked CAR8643. Installment Agreements credited to the SB/SE organization are shown by area office on CSB8643 pages. Installment Agreements associated with the W&I organization are shown by area office on the CWI8643 pages.

5.2.4.6.1  (10-01-2013)
Function of Installment Agreement Reports

  1. The reports are used for monitoring and evaluating programs, as well as for planning and scheduling purposes (e.g. resource allocation).

  2. The reports provide management with data for use in managing the Installment Agreement program.

5.2.4.6.2  (10-01-2013)
Installment Agreement Reports Elements

  1. The NO-5000-5, Installment Agreement Monthly Report and NO-5000-6, Installment Agreement Cumulative Report include National and BOD totals for All, SB/SE and W&I Business Units. The BOD totals are broken down by areas and by functions. The functions are determined by a two digit Installment Agreement Originator Code (ORIG-CD) that is input to IDRS using Command Code IAORG. The levels or pages show Installment Agreement data for National, W&I and SB/SE; Taken by Total IAs, Taken by Field, Taken by Central Case Proc., Taken on Walk-ins, Taken by W&I Field Assistance, Taken by Vendors, Taken for Queue, Taken by Examination Division, Taken by Cust SRV Toll Free, Taken by Other, Taken by Cust SRV ACS, Taken by Cust SRV ACS VRU, Taken by TRIS VRU, Taken by CSCO, Fee Data, Defaults.

  2. The following categories are reported:

    • Total Number

    • Total Amount

    • IMF Number

    • IMF Amount

    • BMF/Other Number

    • BMF/Other Amount

    • DDIA Number

  3. The following elements are reported for each category:

    Issuances (INTO I.A.)

    • Entities to I.A

    • Modules to I.A

    • Later Added On

    • From TDA

    • From Notice

    • From Deferred

    • From Other

    • Cycles From 1st

    Activity (Left I.A. 6X)

    • Total Removed (Entities)

    • Total Removed (Modules)

    Credits

    • Amt. Collected

    • Amt. Abated

    • Amt. Offset

    Inventories

    • Inventory (TP)/ORIG AMT

    • Inventory (MOD)/CUR AMT

    Re-Instatements

  4. The Installment Agreements are credited to either SB/SE or W&I. The following process is used to find an area office that is within campus jurisdiction:

    • Where there is a TSIGN (aka assignment number) within campus jurisdiction that is used.

    • If no TSIGN (within campus jurisdiction), the Collection Location Code (CLC) is used.

    • If there is no TSIGN and no CLC, the IDRS subroutine CMPUT-CLC will be used to analyze the combination of the current BOD of the taxpayer and the Universal Location Code (ULC) to determine which SB/SE or W&I area office aligns with the notice.

  5. Descriptions of the Installment Agreement (IA) for the line and column definitions used in the report are shown in the following exhibits:

    • Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses,

    • Exhibit 5.2.4-8 Installment Agreement Reports, Report Symbol NO-5000-5 and NO-5000-6 Part 1.

5.2.4.6.3  (10-01-2013)
Definitions of Installment Agreement Reports Primary Elements

  1. Issuances (INTO I.A.): The number of taxpayers/associated dollar amounts who had one or more modules change from a non-6X status to a 6X status (Installment Agreement) and who had no other modules already in status 6X. Dollar amount is the sum of the assessed balance for all modules input via command codes IAORG or IAPND.

  2. Activity (Left I.A. 6X): The number of taxpayers that had all the remaining module(s) move from Installment Agreement status to Immediate Resolution (status 12), TDA or to one of the Delayed Resolution/No Results statuses during the report period.

  3. Credits: The amount of payment transactions that posted to modules in Installment Agreement status (6X) during the report period. This is the net amount collected. For specific transactions codes, see Exhibit 5.2.4-8, Installment Agreement Report (Report Symbol NO-5000-5 and NO-5000-6 Part 1).

  4. Inventories: The number of taxpayers having at least one module in Installment Agreement status (6X) at the end of the report period.

  5. Re-Instatements: The number of modules from line 4.2 which moved to status 60 from status 61 or 64 during the report period.

5.2.4.6.4  (10-01-2013)
Installment Agreement Originator Codes (ORIG-CD)

  1. This section provides the full range of Installment Agreement Originator Codes (ORIG-CD) available to the function processing the Installment Agreement. For specific codes currently used see IRM 5.14 Installment Agreement Exhibit 5.14.1-4 Installment Agreement Originator Codes.

    1. TAKEN BY TOTAL I.A.s–Shown on National only and is the sum of all the other pages/codes. It is not separate or in addition to the functional breakout totals.

    2. TAKEN BY FIELD–Installment Agreements taken by Field Collection Revenue Officers. ORIG–CD must fall in the range of 01–09 or 20–29.

    3. TAKEN BY CENTRAL CASE PROCESSING–Installment Agreements taken by the Centralized Case Processing Unit (CCP). ORIG–CD must fall in the range 10–19.

    4. TAKEN ON WALK-INS–Installment Agreements taken on the taxpayers walking into IRS office. This service was formerly provided by Customer Service. ORIG–CD must fall in the range 50–57.

    5. TAKEN BY W&I FIELD ASSISTANCE–Installment agreements taken on taxpayers by the W&I Field Assistance employees as part of their non–filing season Collection work. This discontinued as of October 01, 2007. There will still be Installment Agreements in inventory and/or with activity which were taken by this function previously. ORIG–CD must fall in the range 58–59.

    6. TAKEN BY VENDORS–Installment agreements taken by the Private Debt Collection (PDC) Referral Unit. These would be Installment Agreements that are beyond the scope and authority of the Private Collection Agencies (PCAs) and that are referred to the Referral Unit for IA Status 60 input. ORIG–CD must be 98. As of October 01, 2007 they no longer do Collection work. There will still be installment agreements in inventory and/or with activity which were taken by this function previously.

    7. TAKEN FOR QUEUE–Installment Agreements taken on taxpayers residing in the Collection queue. Agreements shown on the queue pages will also appear on the pages of the function that took the agreement.

      Note:

      Because these Installment Agreements are also included on the pages of the functions that took the agreements, these Queue pages are for informational purposes only and are NOT in addition to those counted on the functional pages.

    8. TAKEN BY EXAMINATION DIVISION–Installment Agreements taken by the Examination Division. ORIG–CD must fall in the range 60–69.

    9. TAKEN BY CUST SRV TOLL FREE–Installment Agreements taken by the Customer Service Toll Free telephone system. This includes the automated Telephone Routing Interactive System (TRIS) via Voice Response Unit (VRU) agreements (see item m) that are later broken out on its own pages for information purposes. ORIG-CD must fall in the range of 70 (Regular IA), 71 (Streamlined IA) or 74 (TRIS VRU).

    10. TAKEN BY OTHER–Installment agreements not taken by any of the functions broken out on other pages. (i.e., Collection, Examination, Vendors and Customer Service). ORIG–CD must fall in the range 80–99, except 82, 83, and 98. An example of “taken by other” is Appeals (they use the current ORIG-CD used for “other” - 80 or 81).

    11. TAKEN BY CUST SRV ACS/CS–Installment Agreements taken by the Automated Collection System. This includes ACS VRU that are later broken out on its own pages for information purposes (see l below)– ORIG–CD must fall in the range 75–76, 83, or 77 and 78 for ACS VRU.

    12. TAKEN BY CUST SRV ACS/CS VRU–Installment Agreements taken by the automated Voice Response Unit (VRU) of Automated Collection System. Agreements shown here are also included in item k. ORIG–CD must be in the range of 77–78.

    13. TAKEN BY TRIS VRU–Installment Agreements taken by the Telephone Routing Interactive System. Agreements shown here are also included in item i. ORIG–CD must be 74.

    14. TAKEN BY CSCO–Installment Agreements taken by Compliance Services Collection Operations (formerly known as the Service Center Collection Branch and referred to previously on these pages as SCCB), which is part of the larger Customer Service organization. ORIG–CD must fall in the range 30-31, 72–73 and 82.

    15. FEE DATA–Provides the break out of fees associated with the Installment Agreement Program for the report period.

    16. DEFAULTS–Provides the break out of defaults associated with the Installment Agreement Program during the report period.

5.2.4.7  (10-01-2013)
Type Assessment Reports (Report Symbol NO–5000–241 Part 1-TDA and NO–5000–242 Part 1-TDA)

  1. The Type Assessment (TA) Monthly Report (Report Symbol NO–5000–241 Part 1-TDA) reflects the results of operations during the immediate preceding month. It contains inventory, receipt and activity data extracted from the IDRS system on Taxpayer Delinquent Accounts (TDAs) by type of tax assessments.

    Note:

    This is the same IMF and BMF data as on the TDA report except the columns are based on the different types of assessments.

  2. The Type Assessment Cumulative (TA) Report (Report Symbol NO–5000–242 Part 1-TDA) contains the same data elements as the Type Assessment Monthly Report (Report Symbol NO–5000–241). The report provides information from the beginning of the fiscal year through the end of the current reporting month.

    Note:

    Technical Reference (Programming): The report shows all TDAs on the pages marked CAR8543. TDAs assigned to the SB/SE organization are shown on the pages marked CSB8543 and TDAs assigned to the W&I organization are shown on the pages marked CWI8543. The cumulative CSB8543 and CWI8543 pages for area offices began in FY 2003, the first fiscal year when the area office codes were available on IDRS at the start of the fiscal year. The Type Assessment Report NO–5000–241 and NO–5000–242 are electronically generated by the Tennessee Computing Center showing computer run number CAR8543.

5.2.4.7.1  (10-01-2013)
Function of Type Assessment (TA) Reports (Report Symbol 5000-241 Part 1-TDA and NO-5000-242 Part 1-TDA)

  1. The reports are used for monitoring and evaluating programs, as well as for planning and scheduling purposes (e.g. resource allocation).

  2. The reports provide management with data for use in managing the Installment Agreement program.

5.2.4.7.2  (10-01-2013)
Taxpayer Type Assessment (TA) Reports (Report Symbol NO-5000-241 Part 1-TDA and NO-5000-242 Part 1-TDA) Elements

  1. The NO-5000-241, Taxpayer Type Assessment (TA) Report and NO-5000-242, Taxpayer Type Assessment (TA) Cumulative Report includes All (National) and BOD totals for W&I and SB/SE. The BOD totals are broken down by areas and functions. The levels or pages show National; Field Function TDAs; Queue TDAs; ACS/CS TDAs and AT CSCO.

  2. The following categories are reported:

    • TDA Module Receipts: The number of TDA modules received into a function.

    • No. Issued: The number of TDA modules issued to a function. Line 1.1, No. Issued is the sum of lines 1.2 through 1.5.

    • Activity (Left Inventory): The number of TDA modules removed from inventory (dispositions).

    • Credits - Amount Collected: Total net amount of payment transactions (money collected), which posted to modules in active TDA status for this function during the report period. For specific transaction codes, see Exhibit 5.2.4-2, Taxpayer Delinquent Account Reports (Report Symbol NO-5000-1 and NO-5000-2 Part 1-TDAs), Credits Line 3.0.

    • No. TDA Module Inventory: The number of TDA modules assigned to a function. For specific TDA assignment numbers, see Exhibit 5.2.4-2, Taxpayer Delinquent Account Reports (Report Symbol NO-5000-1 and NO-5000-2 Part 1-TDAs).

    • TDA Taxpayer Receipts (No. TDA TP Receipts): The number of entities associated with line 1.0 which had no existing TDA in inventory at the time of receipt.

  3. The following elements are reported for each category:

    • Receipts Details

    • Receipt Dollar Amounts

    • TDA Module Grade Data

  4. The functional data in all segments is shown in one of four categories:

    1. Field Function TDAs– The 5th and 6th digits of the TDA assignment code are 10-69.

    2. Queue TDAs– The 5th and 6th digits of the TDA assignment code are 70-71.

    3. ACS/CS (Automated Collection System/Customer Service) TDAs– The 5th and 6th digits of the TDA assignment code are 00-09 or blank when cases do not have a TDA assignment code on IDRS.

    4. AT CSCO (Compliance Services Collection Operations)– The 5th and 6th digits of the TDA assignment code are 80-89.

  5. Descriptions of the Type Assessment report for the line and column definitions used in the report are shown in the following exhibits:

    • Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses,

    • Exhibit 5.2.4-2, Taxpayer Delinquent Account Reports, Report Symbols NO-5000-1 and NO-5000-2, Part 1-TDAs,

    • Exhibit 5.2.4-10, Type Assessment Reports, Report Symbol NO-5000-241 and NO-5000-242, Part 1-TDAs (for the column definitions).

5.2.4.7.3  (10-01-2013)
Definitions of Type Assessment (TA) Reports (Report Symbol NO-5000-241 Part 1-TDA and NO-5000-242 Part 1-TDA) Primary Elements

  1. Definitions for elements such as Receipts Details, Receipts Dollar Amounts, TDA Module Grade Data and Activity (Left Inventory) are the same as shown in the Taxpayer Delinquent Account (TDA) Report. see IRM 5.2.4.2.3 Definitions of Taxpayer Delinquent Account (TDA) Reports Primary Elements.

5.2.4.8  (10-01-2013)
Recap of Accounts Currently Not Collectible Report (Report Symbol NO–5000–149)

  1. The Recap of Accounts Currently Not Collectible Report (CNC–149) reflects the results of operations during the quarter. The report contains the number of closures related to TC 530 for this fiscal year and related dollar amounts posted to the Master File, inventory and activity data.

  2. The Recap of Accounts Currently Not Collectible Report, (Report Symbol NO-5000-149) consists of two reports (Regular and BOD). The regular report includes all the cases CNC'd regardless of the BOD of the taxpayer. The BOD report lists cases by BOD of taxpayer. Both reports contain the same data elements. Each report is broken out into Main and Minor Parts.

    1. MAIN: Contains the most commonly used Responsible Unit Codes. (ACS, IDS, Campus, Total IMF, Total BMF and Total 941/940)

    2. MINOR: Contains less frequently used Responsible Unit Codes. (By Exam, Appeals, TP Adv, Other, Total IMF, Total BMF and Total in PDC)

5.2.4.8.1  (10-01-2013)
Function of Recap of Accounts Currently Not Collectible Report (Report Symbol NO-5000-149)

  1. The report is used for monitoring and evaluating programs, as well as for planning and scheduling purposes (e.g. resource allocation).

  2. The report provides trending data by BOD for items such as number of inventory and activity broken down by modules and taxpayers.

5.2.4.8.2  (10-01-2013)
Recap of Accounts Currently Not Collectible Report (Report Symbol NO-5000-149) Elements

  1. The NO-5000-149, Recap of Accounts Currently Not Collectible Report (Regular Report), includes National and Collection Area Offices (W&I and SB/SE) for all taxpayers that are put in Currently Not Collectible (CNC) status.

  2. The report is broken down by BOD of the taxpayer (LB&I, SB/SE, TE/GE and W&I), Collection Function Area Office and Area Office totals for SB/SE and W&I.

  3. The following categories are reported:

    • TC 530 Posted This Fiscal Year

    • Inventory

    • Activity on TC 530 Modules This Fiscal Year

  4. The following elements are reported for each category:

    • Total Number of Taxpayers

    • Number of TC 530 Modules

    • Dollar Amount

  5. Collection Area office counts are provided in this report. 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.

  6. A full description of the Recap of Accounts Currently Not Collectible report for the line and column definitions used in the report is shown in the following exhibit:

    • Exhibit 5.2.4-12, Recap of Accounts Currently Not Collectible Report (Report Symbol NO-5000-149

5.2.4.8.3  (10-01-2013)
Definitions of Recap of Accounts Currently Not Collectible Report (Report Symbol NO-5000-149) Elements

  1. TC 530 Posted This Fiscal Year: Number of entities with at least one TC 530 posted since the first cycle of the fiscal year. TC 530 cc 09 are not included in this total.

  2. Inventory: Number of entities or modules which have at least one un-reversed TC 530 at the end of the reporting period.

  3. Activity on TC 530 Modules This Fiscal Year: Number of modules that had a TC 530 in effect (except TC 530 CC 09) this fiscal year and where either a status 12 or reversal (TC 531, 532 or 537) subsequently posted during the report period. Line 7.0 equals the sum of lines 7.01 and 7.02. Lines 8.0 - 8.03.3 reflects the amount of the assessed module balance for lines 7.02 - 7.02.33 and Line 9.0 - 9.03 is the net dollars abated, collected and offset on unreversed TC 530 modules for the report period.

5.2.4.9  (10-01-2013)
Delinquent Returns Activity Report (Report Symbol NO–5000–139)

  1. The Delinquent Returns Activity Report Report Symbol (NO–5000–139) reflects monthly and cumulative data from the Master file for the number of returns secured, the dollars assessed and the dollars collected with delinquent returns secured.

  2. The Delinquent Return Activity Report, (Report Symbol NO-5000-139) provides data for the National total by the Business Operating Division (BOD) of the taxpayer. BOD sections are broken out by area offices.

  3. The report includes an index that shows what page the data is located on. The area offices for the SB/SE and W&I BODs.

5.2.4.9.1  (10-01-2013)
Function of Delinquent Returns Activity Report, (Report Symbol NO-5000-139)

  1. The report is used for monitoring and evaluating programs, as well as for planning and scheduling purposes (e.g. resource allocation).

  2. The report provides trending data by BOD for items surrounding delinquent returns activity.

5.2.4.9.2  (11-01-2011)
Delinquent Returns Activity Report Elements, (Report Symbol NO-5000-139)

  1. The NO-5000-139, Delinquent Returns Activity Report Elements include National and Collection Area Offices (both W&I and SB/SE) for all taxpayers. Area office counts are provided.

  2. The report shows number of returns secured, dollars assessed and dollars collected on delinquent returns. A National Grand Total is shown in this report. Counts are also provided, by the BOD of the taxpayer, for each area office and a total of all areas. Page 4 shows a summary of the number of returns, associated net amount assessed and associated amount collected with the delinquent returns.

  3. The following categories are reported (except on Page 4):

    • Secured Returns

    • 6020B/SFR Program

    • WI SFR at SB

    • RCP Returns

    • Total Returns

    • System/NOTC Retns

    • Total Coll Returns

    • TXPYR Serv Retns

  4. The following elements are reported for each category:

    • No. Taxpayers

    • No. of Returns

    • No. of full Pays

    • No. Zero Tax Due

    • Amt. Assessed

    • Net Assessed

    • No. Refund Retns

    • Amt. Refund Retns

    • Avg. Amt.Return

    • Amt. Collected

    • Percent Col.

  5. 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.

  6. Descriptions of the Delinquent Returns Activity report for the line and column definitions used in the report are shown in the following exhibit:

    • Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses,

    • Exhibit 5.2.4-11 , Delinquent Returns Activity Report (Report Symbol NO–5000–139).

5.2.4.9.3  (10-01-2013)
Definitions of Delinquent Returns Activity Report (Report Symbol 5000-139) Primary Elements

  1. No. Taxpayers: Number of delinquent taxpayers in the report period.

  2. No. of Returns: Number of delinquent returns where a TC 150 posted in the report period and a TC 599 with the appropriate closing code are present or where a TC 150 is present but no TC 599 and the module was at some time in 02 or 03 status (SCCB page only).

  3. No. of Full Pays: Number of delinquent returns where the amount collected is greater than or equal to the net amount assessed with a TC 150 amount greater than 0.

  4. No. Zero Tax Due: Number of delinquent returns with a TC 150 amount of zero.

  5. Amt. Assessed: Net amount of all tax, penalties and interest assessed at the time the TC 150 or TC 290 (SFR) posted.

  6. Net Assessed: Net amount of all tax, penalties and interest assessed minus prepaid credits.

  7. No. Refund Retns: Number of delinquent returns where an unreversed TC 840 or TC 846 is present.

  8. Amt. Refund Retns: Dollar amount of unreversed TC 840 or TC 846 included in the No. Refund Retns.

  9. Avg. Amt. Return: Net amount assessed divided by the number of returns secured.

  10. Amt. Collected: Total of all TC 61X amounts and any TC 67X amounts with posting cycles equal to or greater than the TC 599 posting cycle but before the TC 150 posting cycle.

  11. Percentage Col: Amount collected divided by the net amount assessed.

5.2.4.10  (10-01-2013)
Collection Workload Indicators (Report Symbol NO–5000–23)

  1. The NO–5000–23, Collection Workload Indicators Report (C–23), consists of hours by employee category and operational inventory data for each territory, area and function; and revenue officer inventory counts. It is split into five sections. The Collection Time Reporting System (CTRS) receives information from:

    • ENTITY via Enterprise File Transfer Utility (EFTU) during EOM process that is used to create the C-23 report. Data from ENTITY consist of Field Collection Area group time and activity extracted from the Integrated Collection System (ICS) during the monthly reporting period.

    • CTRS Roll up program for Advisory and Insolvency (A&I). A&I groups report their individual time and activity manually on F-4872B, Collection Daily Time Utilization Report.

  2. All line and time code titles are spelled out with associated acronyms. However, the C–23 report will show abbreviated titles to conform with report spacing restrictions.

  3. 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, and overhead work activities are reported in Section I, Staff Hour Utilization. See item (11) below for a listing of employee positions in each category.

  4. 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 informational purposes only and are not included in the total available hours calculation. Included in this section are: Field Time; Flexiplace; Computer Downtime; Identity Theft; Independent Reviewer; and Detailed In and Out informational hours.

  5. Section III: Operational Data. Monthly and cumulative inventory data is shown in Section III, Operational Data. Various programs such as 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 Specialists (PALS) activity, Seizure activity, Trust Fund Recovery Penalty (TFRP) cases, Freedom of Information Activity (FOIA), Collection Strategy Abusive Tax Avoidance Transactions (ATAT) inventory, Mutual Collection Assistance Requests (MCAR), Solution Saturday, and Independent Reviewer operational data is included. Operational data is reported by all functions, and includes opening inventory, receipts, transfers in, disposals, transfers out, and ending inventory counts.

  6. Section IV: Other Actions. Monthly and cumulative enforcement activity is reported by Advisory and Insolvency functions in Section IV, Other Actions. These actions include Proofs of Claims.

  7. Section V: Revenue Officer Inventory Count. The number of Field Collection Area bag-carrying revenue officers by grade level is reported in Section V, Revenue Officer Inventory Count. Also reported is the total number of taxpayer cases in their inventory. A bag-carrying revenue officer is one who has five or more assigned cases on ICS. Cumulative data is not kept in this section.

  8. For operational activity data in the groups, the C–23 receives feeder information from external sources such as the Automated Insolvency System (AIS) and ICS.

  9. Refer to IRM 5.2.1, Collection Time Reporting, for detailed definitions of time codes.

  10. The C–23 report is located on COINS and can be viewed using Monarch Report Explorer software, at http://colreports.hq.irs.gov. Those requiring C-23 data for analytical reports can gain read only access to the server-based CTRS (Collection Time Reporting System) Super CTRS Program via the Online 5081 process administered by the Collection Data Assurance (CDA) office under Collection Strategy and Organizational Performance (CSOP).

  11. Employee categories shown on the C–23 include the following:

    • Clerical, such as: group secretaries; unit/section clerks

    • Para-Professional, such as tax examiners, offer tax examiners, revenue officer aides, revenue representatives

    • Professional, such as: revenue officers; advisors, bankruptcy specialists; offer specialists, reviewers

    • Management, such as: group managers (GM); unit/section managers

  12. The C–23 report is provided by each function and a servicewide total:

    • Servicewide - provides combined totals for Field Collection

    • Field Collection Areas - provides totals for revenue officers in Field Collection groups

    • INS - provides totals for Insolvency groups in A&I

    • ADV - provides totals for Advisory groups in A&I

5.2.4.11  (10-01-2012)
Levy and Seizure Report (Report Symbol NO-5000-24)

  1. The NO-5000-24, Levy and Seizure Report (C-24), was created in FY 2012. It provides current and historical information regarding the number of levies issued by Field Collection and Automated Collection System (ACS) {SB/SE and W&I} and seizures conducted by field revenue officers.

5.2.4.11.1  (10-01-2012)
Function of Levy and Seizure Report

  1. The report is used for monitoring and evaluating programs, as well as for planning and scheduling purposes (e.g. resource allocation).

  2. The number of Notices of Levies served and Number of Seizures Conducted are also reported on the Table 16 report, which is published in the annual Data Book.

5.2.4.11.2  (10-01-2012)
Levy and Seizure Report Elements

  1. Total Levies - Field, SB/SE ACS and W & I ACS (monthly and cumulative). The data sources are the ACS Customer Service Activity Reports (CSAR) - Monthly Support Site Report (ACS Levies) and Integrated Collection System (ICS) (Field Levies).

  2. Seizure Receipts (monthly and cumulative). The data source is the Advisory Seizure Log which is provided by Field Collection.

5.2.4.12  (10-01-2012)
Liens Report (Report Symbol NO-5000-25)

  1. The NO-5000-25, Liens Report (C-25), was created in FY 2012. It provides monthly, cumulative and historical data derived from the Automated Lien System (ALS). Results are shown for the number of notices of federal tax lien (liens) prepared, released, withdrawn and the number of revocations issued. National and Area results are designated pages of the report.

5.2.4.12.1  (10-01-2012)
Function of Liens Report

  1. The report is used for monitoring and evaluating programs, as well as for planning and scheduling purposes (e.g. resource allocation).

  2. The report provides trending data for the total number of liens prepared, released, withdrawn and the number of revocations issued year to date.

5.2.4.12.2  (10-01-2012)
Liens Report Elements

  1. Total Liens/Refiles by Enterprise Collection is the total of liens prepared by Field Collection Areas (FC), liens prepared by Advisory , refiles and total liens prepared by ACS.

  2. Total Liens/Refiles by FC is the total of liens prepared by FC Areas, Advisory and Refiles.

  3. Sub-Total Liens w/o Refiles is the total of liens prepared by FC Areas and Advisory.

  4. The count of Liens Prepared is provided as a National Total of liens prepared by Enterprise Collection. The total includes break outs by Business Operating Division (BOD) of the taxpayer: LB&I, SB/SE, TE/GE, W&I and XX. The BOD XX identifies a lien where a BOD has not been assigned to a taxpayer in the ALS database. Included are the following functions:

    1. Liens Prepared by Field Collection Areas (FC)

    2. Liens Prepared by Advisory

    3. Refiles

    4. Total Liens Prepared by ACS is the total of SB/SE ACS (LB&I, SB/SE + TE/GE BODS)

    5. W&I ACS is the liens filed by ACS (W& IBOD)

  5. Total Lien Withdrawals – sum of Full Withdrawals, Partial Withdrawals and Withdrawals after Releases.

  6. Total Lien Releases – sum of Full Releases and Partial releases.

  7. Total Lien Revocations – sum of Full Revocations and Partial Revocations. The data for Lien Revocations became available in June 2011. FY 2012 is the first full year to show revocations.

  8. Following the Area reports is the Historical Summary of Lien Data Thresholds back to FY 2007. The dollar thresholds are based on the sum of the unpaid balance of assessment of each lien prepared. They do not include accrued unassessed penalty and interest that is owed. Nor do they include other balances owed on different periods filed under a different lien (the taxpayer may have other liens with additional balances). The Total FC Liens are broken down into the following dollar thresholds or buckets:

    • Under $2,500

    • $2,500.01 - $5,000

    • $5,000.01 - $10,000

    • $10,000.01 - $25,000

    • $25,000.01 - $50,000

    • Over $50,000

5.2.4.12.3  (10-01-2012)
Definitions of Lien Report Elements

  1. Liens Prepared: The number of Notices of Federal Tax Liens (NFTLs) prepared to secure the government’s interest in the taxpayer’s assets and priority in competition with other secured creditors.

    Note:

    Not all liens prepared are filed.

  2. Lien Withdrawals: The number of withdrawals of notices of federal tax lien prepared on ALS (including full withdrawals, partial withdrawals and withdrawals after federal tax lien released). A filed notice of federal tax lien can be withdrawn under certain circumstances.

  3. Lien Partial Withdrawals: The number of partial withdrawals (for example, a joint NFTL is filed and one spouse's liability meets the criteria to have the NFTL withdrawn).

  4. Lien Withdrawals with Release: The number of accounts that have been satisfied and meet the criteria to have the NFTL withdrawn after the release has been filed.

    Note:

    Self-released NFTL's qualify, but would not be filed.

  5. Lien Releases: The number of Certificate of Release of Federal Tax Liens prepared on ALS. A lien is released when a bond is accepted; the liability becomes unenforceable; or the liability is fully satisfied.

  6. Lien Partial Releases: The number of partial releases (for example, a joint NFTL is filed and one spouse's liability is satisfied or the taxpayer has satisfied one or more periods on the NFTL or one or more of the modules on the NFTL become unenforceable and has requested a partial release. Certificate of release is issued for only one party named on the lien and/or specific periods).

  7. Lien Revocations: The number of lien release revocations including partial revocations. A certificate of revocation is prepared when a NFTL has been released or self-released in error which also extinguishes the underlying statutory lien.

  8. Lien Partial Revocations: The number of partial revocations (a release is issued in error on joint liabilities where one party remains liable for the tax; only some periods listed on the NFTL are still valid; an NFTL is not refiled timely on a specific period on a multiple period lien).

5.2.4.13  (10-01-2013)
Monthly Report of Offer in Compromise Activity (Report Symbol NO-5000-108)

  1. The NO-5000-108, Monthly Report of Offer in Compromise Activity Report (C-108), provides Offer in Compromise (OIC) results. Beginning in FY 2002, the report presents monthly and cumulative data derived from the Automated Offer in Compromise System (AOIC). Inventory activity reflects the Beginning, New Receipts, Transfers In and Not Processable. Dispositions reflect the counts of Accepted, Rejected, Returned, Withdrawn, Terminated and Transfers Out. Counts are shown for the number of OICs pending in Appeals and Exam. Timeliness measures for Age of Dispositions and Age of Ending Inventory are also reported.

5.2.4.13.1  (10-01-2013)
Function of Offer in Compromise Activity Report

  1. The report is used for monitoring and evaluating programs, as well as for planning and scheduling purposes (e.g. resource allocation).

  2. The report provides trending data for the receipts, dispositions and timeliness of Offer in Compromise inventory broken out by National, Centralized Offer in Compromise (COIC) and Field.

  3. The measures; Number of offers received, Number of offers accepted and Amount of offers accepted are also reported on the Table 16 report, which is published in the annual Data Book.

5.2.4.13.2  (10-01-2013)
Offer in Compromise Activity Report Elements

  1. The NO-5000-108, Monthly Report of Offer in Compromise Activity includes columns for Current Year, Current Month and Y-T-D. There are 5 levels or pages, consisting of National; COIC & Field Sub-Total (COIC + Field); COIC; Field and Doubt as to Liability (DATL). The National Total is the sum of the following sub categories:

    1. COIC Sub-Total: Brookhaven Centralized and Memphis Centralized.

    2. Field Sub-Total: South Atlantic, Gulf States and California.

    3. Doubt as to Liability (DATL) results were added to the report in FY 2012.

  2. The front page of the report includes the following note: The sum of the monthly figures will not equal the Fiscal YTD Total because of adjustments/corrections that are made during the year. The adjustments/corrections are included in the YTD figures and not the monthly numbers.

  3. The following elements are reported for each category:

    • Receipts

    • Dispositions

    • Transfers

    • Inventory

    • Age of Disposal

    • Age of Ending Inventory

5.2.4.13.3  (10-01-2013)
Definitions of Offer in Compromise Activity Report Elements

  1. Receipts:

    • New Receipts: The total number of new OIC cases received in the Brookhaven and Memphis Centralized. The national level number is calculated as the total number processed in COIC for the month.

    • Transfers In: The total number of OIC cases transferred from COIC to Field & Appeals (Appeals included starting in FY13). This number is calculated as the total number transferred out of COIC for the month, so as not to double count those offers transferred between field areas. Since the user fee was implemented in September 2003, the Field does not receive any new cases directly without it first going through COIC.

    • Net Receipts: The definition of Net Receipts differs depending on the level reported. See the Methodology section for an explanation of Net Receipts in the Nation, COIC and Field.

      Note:

      Net receipts for National, Subtotal (COIC & Field), and DATL are equal to New Cases. Field Net Receipts are equal to Transfer COIC to Field.

  2. Dispositions:The total number of OICs closed by COIC, Field and Doubt as to Liability (DATL). Dispositions include Not Processable, Accepts, Rejects, Returns and Withdrawals and Determinations.

    • Not Processable: The number of non-processable offers returned to the taxpayer. One or more of the following conditions are present when an OIC is non-processable: the taxpayer is in bankruptcy; the taxpayer did not submit the application fee with the OIC; the taxpayer did not submit the required initial payment with the OIC.

    • Processable: The offer was returned to the taxpayer after it was determined processable for failure to provide information, failure to remain in compliance with filing or paying requirements, or deemed submitted solely for purposes of delay.

    • Accepted Total Number of Offers: The number of offers accepted.

    • Accepted Total $ Tot Liabilities: The total amount of the liabilities of accepted offers.

    • Accepted Total $ Amount Accepted: The total dollar amount of accepted offers.

    • Rejected Total: The total number of offers rejected because the facts of the case don't support acceptance of the offer and the taxpayer won't agree to an acceptable offer or an alternative resolution of the delinquency and withdraw the offer.

    • Returned Total: The total number of offers returned to the taxpayer. When an offer is returned, it is either considered Not Processable or Processable.

    • Withdrawn Total: The total number of offers withdrawn. An OIC is considered withdrawn when it was voluntarily withdrawn by the taxpayer or closed as a mandatory withdrawal based on the taxpayer's failure to make required payments as required by the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA).

    • Terminated Total: The total number of offers terminated. An OIC is considered terminated when consideration of the offer was terminated because of the death of a taxpayer. These cases were formerly included in withdrawals.

    • Withdrawn and Terminated: The combined total of the number of offers withdrawn and the number of offers terminated.

  3. Total Dispositions: The total number of OICs closed by COIC, Field and Doubt as to Liability (DATL). Dispositions include Not Processable, Accepts, Rejects, Returns and Withdrawals and Terminations.

    Note:

    A doubt as to liability offer is made when there is legitimate doubt that the assessed liability is correct. A doubt as to liability offer will only be accepted for the tax period(s) in question.

  4. Ending Inventory:

    • Ending Inventory: A snapshot of the total number of open OICs at the end of the reporting period. The National number includes cases pending in Appeals or Exam.

    • Pending in Appeals: The number of cases pending in Appeals at the end of the reporting period.

    • Pending in Exam: The number of cases pending in Exam at the end of the reporting period.

    • Total Ending Inventory: A snapshot of the number of open OICs at the end of the reporting period excluding the cases pending in Appeals and Exam.

  5. Disposal Time: In the following Disposal Time Measures, the time is counted from the IRS received date through the date of the letter to the taxpayer advising of the disposition.

    • 0 - 6 Months: The percentage of cases that were worked and disposed of in 6 months or less compared to the total number of OICs that were closed.

    • 0 - 9 Months: The percentage of cases that were worked and disposed of in 9 months or less compared to the total number of OICs that were closed.

    • 6 - 12 Months: The percentage of cases that were worked and disposed of between 6 and 12 months compared to the total number of OICs that were closed.

    • Over 9 Months: The percentage of cases that were worked and disposed of in greater than 9 months compared to the total number of OICs that were closed.

    • Over 12 Months: The percentage of cases that were worked and disposed of in greater than 12 months compared to the total number of OICs that were closed.

  6. Age of Inventory: The age of current inventory counted from IRS received date in the following time frames:

    • 0 - 6 Months: The percentage of cases that were received within 6 months or less compared to the total number of OICs in inventory.

    • 0 - 9 Months: The percentage of cases that were received within 9 months or less compared to the total number of OICs in inventory.

    • 6 - 12 Months: The percentage of cases that were received 6 months to 12 months compared to the total number of OICs in inventory.

    • Over 9 Months: The percentage of cases that were received greater than 9 months compared to the total number of OICs in inventory.

    • Over 12 Months: The percentage of cases that were received greater than 12 months compared to the total number of OICs in inventory.

Exhibit 5.2.4-1 
Definitions of Abbreviations and Statuses

MISCELLANEOUS DEFINITIONS
  ACB or ACS/CS–The Automated Collection Branch (ACB) and the Automated Collection System/Customer Service. ACS/CS designates those TDAs/TDIs where the 5th and 6th digits of the TDA/TDI assignment code are 00-09.
  Active CFF–Also known as Active Field Collection –TDAs/TDIs with the 5th and 6th digits of the TDA/TDI assignment code of 10-69.
  Area Configuration (13 Area)– The 13 area configuration began in January 2006. Some of the reports were formatted with the 13 area configuration beginning with the October 2005 reports. The 13 area offices (eight for SB/SE and five for W&I) use the same numbering scheme as the TDA/TDI assignment number, ASGNI/ASGNB (formerly known as the TSIGN). For each area TDA/TDI information is shown with one of four breakouts. The breakouts are ACS/CS, Field Collection, Queue and CSCO.
  Area Configuration (23 Area)–The 23 area configuration began in January 2002 and lasted through December 2005 (when it was replaced by a 13 area configuration). Some of the reports were formatted with the 13 area configuration beginning with the October 2005 reports. The 23 areas use the same numbering scheme as the TDA/TDI assignment number, commonly called the TSIGN. For each area TDA/TDI information is shown with one of four break outs. The break outs are ACS/CS, Field Collection, Queue and SC BR 8.
  CAR Data Runs- This IRM section references CAR data runs intended for programmer use. For example, The introduction to the TDA report refers to pages CAR8243, CSB8243 and CWI8243. These are names of data runs, not pages of an individual report.
  Collection Location Code–The two-digit area office code (see 23 Area Configuration above) indicates which SB/SE or W&I area office the taxpayer is assigned. The Collection Location Code will be the first two digits of the 8 digit TDA/TDI assignment number, ASGNI/ASGNB ( formerly known as the TSIGN). If there is no TDA/TDI assignment number the Collection Location Code will be logically computed by IDRS subroutine CMPUT–CLC.
  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 the 5th and 6th digits of the TDA/TDI assignment code are 80-89.
  CSED –Collection Statute Expiration Date has expired. For modules on the Master File, beginning in January 1993, a TC 608 is generated to IDRS. For Non–Master File modules, an IDRS retention program notifies the Collection Activity Reports of the CSED expiration.
  CUST SERV TRIS VRU–Customer Service Telephone Routing Interactive System (TRIS) via Voice Response Unit (VRU).
  CYCLES FROM 1ST--The number of cycles (weeks) between the time the module went to first notice status (19 to 21) and the time it moved to installment agreement status (6X).
  DR/NR –Delayed Resolution/No Results. TDI dispositions caused by TC 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).
  DR/NR TDA Credits–Delayed Resolution/No Results credits are certain credits that are posted to modules in one of the following statuses: 41, 42, 43, 44, 46, 71, 72, 73, 89, 91 and status 53s caused by TC 470 (provided the prior status was 22, 24 or 26). DR/NR TDA credits exclude statuses which normally drop off IDRS (status 23 and status 53 due to TC 530).
  DR/NR Dispositions–Delayed Resolution/No Results.(DR/NR) 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 12, 23, 41, 42, 43, 44, 46, 53, 60, 61, 63, 64, 71, 72, 73, 89 or 91 (specific conditions and detailed descriptions of these statuses are shown below:
  DR/NR Inventory –Delayed Resolution/No Results. Includes:
  • TDAs/Accounts Receivable Notices where the prior status was TDA status 22, 24 or 26. Or

  • Notice status 19, 20, 21, 54, 56 or 58. And

  • The current status is 14, 41, 42, 43, 44, 46 or 53 (only if due to TC 470, CC 90, 93-95), 71, 72, 73, 89 and 91.

Excludes:
  • Those DR/NR statuses that routinely drop off IDRS (i.e., status 23 and 53 but only if due to a TC 530, CC 01-08, 10-39).

  • Modules in Installment Agreement statuses (6X). These are monitored separately on the IA Monthly Report (NO-5000-5).

  • Trust Fund Recovery Penalty modules that moved to status 12 due to a TC 241 with Penalty Reference Code 699 pending or posting in the same cycle as the status 12.

  Installment Agreement (IA)- Tax modules that are in status 60, 61, 63 or 64. These may include non–traditional IAs that are put in Status 60 such as Extensions of Time to Payor Continuous Wage Levy. All references to these statuses hereinafter will be status 6X.
  Issuances (Into IA) - The number of taxpayers/associated dollar amounts who had one or more modules change from a non-6X status to a 6X status (Installment Agreement) and who had no other modules already in status 6X. Dollar amount is the sum of the assessed balance for all modules input via command codes IAORG or IAPND.
  Associated Dollar Amounts of IAs- The unpaid assessment at the time the IA was issued (went to status 6X).
  NO. Transfers In W/In FNCT– The number of TDA taxpayers or modules that had a change in area office code from another area to the area being reported. This indicates that 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/SE and W&I organizations.
  NUM RED- The number of installment agreements where the origination user fee was one of the reduced (RED) user fees during the report period.
  Queue– The Queue is a holding file for cases pending assignment. The 5th digit of the TDA/TDI assignment code is 7.
  Taken by Custr Toll Free–Installment Agreements taken by the Customer Service Toll Free telephone system. This includes the automated Telephone Routing Interactive System (TRIS) via Voice Response Unit (VRU) agreements that are later broken out on its own pages for information purposes.
  Transaction Code (TC)– Is a three-digit code used to identify actions being taken to a taxpayer’s account. See Document 6209 Section 8 Master File Codes, Transaction Codes for a comprehensive list and definitions.
  TDA Report - 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 is not a Trust Fund Recovery Penalty module that had a TC 241 with Penalty Reference Code 699 that pended or posted in the same cycle as the status 12. This excludes BMF TDAs that moved to status 12 due to a TC 538. Also excludes any TDA where the status 12 was due to the posting of Transaction Code 608, indicating the Collection Statute Expiration Date (CSED) expired.
  TDA Report - Modules Receipts-The number of TDA modules received. The sum of lines 1.1, 1.2, 1.3, 1.4 and 1.5.
  TDA Report - Receipt Dollar Amounts -The dollar amount associated with TDA modules from line 1.0.
  TDA Module Grade Data -The number of receipts and issuances (TDA modules) by grade level of the TDA (9, 11, 12 or 13). It is normally the predicted grade level that is reported. The predicted grade level is derived from a formula that predicts a level between 9 and 12 for each case. A Grade Level 13 case must be determined and changed by a manager and is called a determined grade level. When a manager changes a case grade level it becomes a determined grade level and is used instead of the predicted grade level.
  TDA Activity (Left Inventory)-The number of TDA modules that left an inventory, line 2.1. It is the sum of lines 2.2, 2.3, 2.4 and 2.5.
  TDA Accounts Receivable Notice Receipts-The number of delinquent account notice modules issued during the report period.
  TDA Accounts Receivable Notice Activity-The number of TDA modules that left an inventory. Activity includes transfers out and transfers to other functions.
  TDA Accounts Receivable Notice Credits-The net amount of payment transactions that posted to delinquent account notice modules during the report period.
  TDA Accounts Receivable Notice Inventories-The number of taxpayers (entities) with open delinquent account notices at the end of the report period.
  TDI Report - Immediate Resolution –TDIs that were disposed and contain at least one module with a posted or pending TC 150 (return posted) or 599 (return secured). TC 610 here is treated as TC 150 since it may post before the TC 150.
  TDI Receipts-The number of TDIs/TDI modules received into the function, line 1.1. It is the sum of lines 1.2, 1.3, 1.4 and 1.5.
  TDI Issuances: The number of TDIs/TDI modules that went into open TDI status during the report period. Excludes duplicate TDI requests and resequenced (merged) TDIs.
  TDI Reissued: The number of TDIs/TDI modules from line 1.1 which were issued because a TC 592 reversed an earlier disposition.
  TDI Activity (Left Inventory): The number of TDIs/TDI modules that left a function's inventory.
  TDI Inventory: The number of open TDIs/TDI modules in the function at the end of the report period.
  TDI Grade Level Data: The number of receipts and issuances (TDI modules) by grade level of the TDI (9, 11, 12 or 13). It is normally the predicted grade level that is reported. The predicted grade level is derived from a formula that predicts a level between 9 and 12 for each case. A Grade Level 13 must be determined and changed by a manager and is called a determined grade level. When a manager changes a case grade level it becomes a determined grade level and is used instead of the predicted grade level.
  TP Stand Alone TDI Disp: The number of entities associated with line 2.7 (Dispositions Details) with no remaining TDAs in inventory at the time of the TDI disposition.
  TDI IDS Generated: The number of TDIs/TDI modules removed from inventory (line 2.7, Dispositions Details) where the closing code indicated the closing transaction came from the Inventory Delivery System (IDS).
  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.
EXPLANATION OF STATUS CODES
TDA Reports:
  Status 12 –Modules fully satisfied by credits. For Trust Fund Recovery Penalty (TFRP) assessments (previously known as 100% penalty). This only applies to those modules that have a TC 241 with penalty reference code 699, or if the TFRP is BMF it would 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 –Below Tol. Generated when a return is filed and assessed or if MFT 13, TC 240 is posted. The module balance (tax plus both assessed and accrued, penalty and interest) that is below the TDA tolerance.
  Status 41 –Stay of Collection (Negotiable Collateral Agreement). Generated when TC 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 TC 524 with Closing Code 40 or 42 pends to module.
  Status 43 –Stay of Collection (Combat). Generated when TC 500 with Closing Code 50 pends to a tax module.
  Status 44 –Stay of Collection (Military). Generated when TC 500 with Closing Code 51 pends to a tax module.
  Status 46 –Expired Stay of Collection (Military/Combat). Generated when TC 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 TC 530 with Closing code 01–08, 10–39 or TC 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. Establishes active Installment Agreement. This status suspends all notices except those for Installment Agreements.
  Status 61 –Suspended Installment Agreement. Generated when certain conditions specified in Installment Agreements are encountered. This status suspends all notices except those called for in Installment Agreements.
  Status 63 –Deferred Installment Agreement. Generated when Command Code IADFR is input to an account . This status suppresses all notices except those called for in Installment Agreements.
  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 systemically. This status initiates a Notice of Default and a TDA 8 cycles later.
  Status 71 –Offer in Compromise Pending/Suspend TDA. Generated when an unreserved TC 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 TC 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 TC 470 with Closing Code 99 pends to the tax module.
  Status 89 –Collection Suspended. Generated in response to Command Code STAUP, or when TCs 470 (closing code 90 or 93), 500, 520 or 524 pend 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 TC 918 is present in the entity and Command Code STAUP is input with IDRS status 91.
TDI Reports
  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. (TC 592 reverses the other TC 59X. It doesn’t close the TDI or Notice. It’s not captured on reports).

Exhibit 5.2.4-2 
Taxpayer Delinquent Account Reports
Report Symbols NO–5000–1 & NO–5000–2
Part 1–TDAs

   

Note:

In FY 2014 Lines added for ACA provisions 5000A, Shared Responsibility Payment and 9010, Insurance Provider Fee. They occupy the same lines and are distinguished by columns - Provision 5000A are IMF and Provision 9010 are BMF.

Columns: (A) GRAND TOTAL–The total of columns B, C, and G.
  (B) BMF TOTAL–The number of BMF TDAs. (Includes Employee Plans Master File –EPMF).
  (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 2006 they were separated out on CAR by MFT 29. Starting with FY2007, the CAR reports will no longer separate; they are included in the IMF where they reside.

  (D) FORM 1040–The number of TDAs with MFT 30.
  (E) TFRP Penalty (Trust Fund Recovery Penalty, previously known as 100% penalty) –The number of TDAs with civil penalties assessed under MFT 55 with reference code 618.
  (F) OVER 100K– TDA modules which had an unpaid balance of assessment (UBA) over $100,000 at the time they were received into the function via transfer or direct issuance. The indicator remains on the module unless transferred to another function, at which time it is then re–analyzed as it goes to the new collection function. These modules do not necessarily still have an UBA >$100K; it was defined this way to track what happens to these modules after the UBA drops below $100K.
  (G) NMF–The number of Non–Master File TDAs.
  (H) GRAND TOTAL–The total of columns I, J, K and L.
  (I) SB/SE–The number of TDAs where the BOD of the taxpayer is Small Business/Self–Employed (TDAs can be either IMF or BMF).
  (J) TAX EXEMPT–The number of TDAs where the BOD of the taxpayer is Tax Exempt/Government Entity (all TE TDAs are BMF).
  (K) W&I–The number of TDAs where the BOD of the taxpayer is Wage & Investment.
  (L) LB–The number of TDAs where the BOD of the taxpayer is Large Business and International (all LB TDAs are BMF).
  (M) ETAP/ETE–The number of BMF TDAs containing either an Employment Tax Examination assessment or an Employment Tax Adjustment Program assessment. To qualify as an 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 as an 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.
  (N) FORM 941/944–The number of BMF TDAs with BMF MFT 01 (Form 941) or BMF MFT 14 (Form 944).
Field (literal only)
TDA MODULE RECEIPTS (literal only)

Note:

Line numbers contained in this IRM do not apply to the National pages of the reports.

  1.0 NO. TDA RECEIPTS–The number of TDA modules received into the Field Collection. 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 the responsibility of the case moved between SB/SE and W&I organizations.
  1.3 NO. FROM ACS/CS–The number of TDA modules that had a change in assignment from ACS to Field Collection 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 Field Collection 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 Field Collection within the same area being reported.
  1.6–1.8 RESERVED (literal only)

Note:

Reserved lines are used for testing and future development or are not applicable to the particular page.

  1.7 ACA 5000-A/9010 RCPTS-The number of module receipts for these ACA provisions.
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 module 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.
  1.10.1 ISSUED 9008 - Number from line 1.10 that are Provision 9008 Branded Prescription Drugs modules issued to TDA status.
  1.11 ISSUED FR IA–The number of TDA module 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 module 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–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 13 TDA RECEIPTS–The number of TDA modules from line 1.0 where the grade level of the TDA is 13.
  1.34.1 NO. GR 13 TDA ISSUED–The number of TDA modules from line 1.1 where the grade level of the TDA is 13.
  1.35 NO. GR 12 TDA RECEIPTS–The number of TDA modules from line 1.0 where the grade level of the TDA is 12.
  1.35.1 NO. GR 12 TDA ISSUED–The number of TDA modules from line 1.1 where the grade level of the TDA is 12.
  1.36 NO. GR 11 TDA RECEIPTS–The number of TDA modules from line 1.0 where the grade level of the TDA is 11.
  1.36.1 NO. GR 11 TDA ISSUED–The number of TDA modules from line 1.1 where the grade level of the TDA is 11.
  1.37 NO. GR 09 TDA RECEIPTS–The number of TDA modules from line 1.0 where the grade level of the TDA is 9.
  1.37.1 NO. GR 09 TDA ISSUED–The number of TDA modules from line 1.1 where the grade level of the TDA 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. TRSFR–OUT–W/IN FNCT-The number of TDA modules that had a change in area office code to another area from the area being reported. This indicates that 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/SE and W&I BODs.
  2.2 NO. OUT TO ACS–The number of TDA modules where the assignment changed from the field function being reported to ACS and the area office code remained unchanged.
  2.3 NO. OUT TO QUEUE–The number of TDA modules where the assignment changed from Field Collection 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 13 DISP–The number of TDA modules from line 2.7 where the grade level of the TDA is 13.
  2.7.2 NO. GRADE 12 DISP–The number of TDA modules from line 2.7 where the grade level of the TDA is 12.
  2.7.3 NO. GRADE 11 DISP–The number of TDA modules from line 2.7 where the grade level of the TDA is 11.
  2.7.4 NO. GRADE 09 DISP–The number of TDA modules from line 2.7 where the grade level of the TDA is 9.
  2.7.5 RESERVED (literal only)
  2.7.6 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.
  2.7.6.1 AVERAGE CYCLES DISP–Line 2.7.6 divided by line 2.7.
  2.7.7 NO. TO IMM. RES (Immediate Resolution)–The number of TDA dispositions from line 2.7 that were full paid (status 12) during the report period.
Excludes:
  • TFRP TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted.

  • BMF TDAs which moved to status 12 due to a TC 538.

  • TDA modules where the status 12 was due to the posting of TC 608, indicating the Collection Statute Expiration Date (CSED) expired.

  2.7.7.1 NO. GRADE 13–The number of Immediate Resolution TDA modules from line 2.7.7 where the grade level of the TDA is 13.
  2.7.7.2 NO. GRADE 12–The number of Immediate Resolution TDA modules from line 2.7.7 where the grade level of the TDA is 12.
  2.7.7.3 NO. GRADE 11–The number of Immediate Resolution TDA modules from line 2.7.7 where the grade level of the TDA is 11.
  2.7.7.4 NO. GRADE 09–The number of Immediate Resolution TDA modules from line 2.7.7 where the grade level of the TDA is 9.
  2.7.7.5 ACA 5000A/9010 DISP-The number of module dispositions for these ACA provisions.
  2.7.8 NO. DR/NR DISP–The number of TDA module dispositions from line 2.7 that went to an Immediate Resolution or to a Delayed Resolution/No Results status.
Includes:
  • TFRP TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted.

  • BMF TDAs which moved to status 12 due to a TC 538.

  • TDA modules where the status 12 was due to the posting of TC 608, indicating the Collection Statute Expiration Date (CSED) expired.

The major DR/NR statuses are broken out on lines 2.7.8.1 through 2.7.8.12. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list.
  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 TC 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 TC 530 with Closing Code 01–08, 10–38.
  2.7.8.4 DUE TO 530–39–The number of TDA module dispositions from line 2.7.8.3 that were reported in currently not collectible status (53) with TC 530 with Closing Code 39.
  2.7.8.5 UTL/UTC–The number of TDA module dispositions from line 2.7.8.3 that were reported as currently not collectible as unable to locate or unable to contact. These TDA module dispositions reflect status 53 due to a TC 530 with closing Code 03 or 12.
  2.7.8.6 BMF BNK/DEF–The number of BMF TDA module dispositions from line 2.7.8.3 that were reported as currently not collectible as bankrupt or defunct. These TDA module dispositions show status 53 due to a TC 530 with Closing Code 07 or 10.
  2.7.8.7 HARDSHIP–The number of TDA module dispositions from line 2.7.8.3 that were reported as currently not collectible due to financial hardship. These TDA module dispositions reflect status 53 due to TC 530 with a Closing Code from 24 through 32.
  2.7.8.8 NO. TO OIC ST 71–The number of TDA module from line 2.7.8 which moved to OIC status 71.
  2.7.8.9 NO. TO ADJUSTMENT–The number of TDA module dispositions from line 2.7.8 reflecting status 53 due to TC 470 with Closing Code 90.
  2.7.8.10 NO. TO LITIGATION–The number of TDA module dispositions from line 2.7.8 which moved to litigation status (72 with a TC 520 or 89 with a TC 520).
  2.7.8.11 NO. REL OFF PD–The number of TFRP TDA module dispositions from line 2.7.8 which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted indicating a related officer paid an associated TFRP assessment. Includes BMF TDAs which moved to status 12 due to TC 538, indicating payment on a related TFRP assessment.
  2.7.8.12 NO. CSED–The number of TDA modules disposed via an expiration of Collection Statute Expiration Date (CSED). Additionally, for IMF and BMF TDAs a TC 608 must post the same cycle as the status 12 is generated and for NMF the TDA must no longer meet IDRS retention criteria.
  2.7.8.13 NO. OTHER DISP– The number of TDA module dispositions which did not qualify for other lines in the 2.7.8.X series.
  2.7.8.14 530–39 CYCS TO DISP–The number of cycles from line 2.7.8 (assignment = 7100) associated with the modules from line 2.7.8.4.
  2.7.8.15 RESERVED (literal only)
  2.7.8.16 ACA 5000A/9010 DR/NR-The number of module DR/NR dispositions for these ACA provisions.
  2.8 AMT TRANSFERS–OUT–The dollar amount associated with TDA modules from line 2.1.
  2.9 AMT TO ACS/CS–The dollar amount associated with TDA modules from line 2.2.
  2.10 AMT TO QUEUE–The dollar amount associated with TDA modules from line 2.3.
  2.11 AMT TO CSCO–The dollar amount associated with TDA modules from line 2.4.
  2.12–2.13 RESERVED (literal only)
  2.14 AMT TO CNC–The dollar amount associated with TDA module dispositions from line 2.7.8.3.
  2.14.1 AMT TC 530–39–The dollar amount associated with TDA module dispositions from line 2.7.8.4.
  2.14.2 AMT TO UTL/UTC–The dollar amount associated with TDA module dispositions from line 2.7.8.5.
  2.14.3 AMT TO BNK/DEF–The dollar amount associated with TDA module dispositions from line 2.7.8.6.
  2.14.4 AMT TO HARDSHIP–The dollar amount associated with TDA module dispositions from line 2.7.8.7.
  2.15 AMT TO OIC ST 71–The dollar amount of TDA modules from line 2.7.8.8 which moved to OIC status 71.
  2.16 AMT TO ADJUSTMENT–The dollar amount associated with TDA module dispositions from line 2.7.8.9.
  2.17 AMT TO LITIGATION–The dollar amount associated with TDA module dispositions from line 2.7.8.10.
  2.18 AMOUNT CSED–The dollar amount of TCs (TC) 608 and 534, as well as the assessed balance of any NMF TDAs where the Collection Statute Expiration Date had expired and the NMF TDA no longer met IDRS retention criteria. TC 608 is generated at Master File when all assessments have expired CSEDs, while TC 534 is input manually when one, but not all assessments in the module has expired.
  2.18.1 TC 534 CSED AMOUNT–The dollar amount of partial statute expirations from line 2.18. Subtracting line 2.18.1 from 2.18 will give the dollar amount associated with TDA module dispositions from line 2.7.8.12.
  2.19–2.20 RESERVED (literal only)
CREDITS (literal only)
  3.0 AMOUNT COLLECTED–The net amount of payment transactions (money collected), which posted to modules in active TDA status for this function during the report period. This includes TCs 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 and 896.(See Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses.)
  3.1 AMOUNT ABATED–The net amount of abatement transactions (the amount IRS lowered from what was owed), which posted to TDAs during the report period. This is not a subset of Line 3.0 Amount Collected. This includes TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604. This is not a subset of Line 3.0 Amount Collected.

Note:

TC 604 only counted if no TC 605 In the same cycle.

  3.1.1 REL AMT PAID–(Related Amount Paid) The dollar amount of TDA abatements from line 3.1 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This is the amount of abatements from Line 3.1 that were due to credits for a payment/credit to a related TFRP assertion. For example, A and B both got TFRP from the corporation. A makes $1,000 payment, B gets $1,000 credit/abatement because of it. The abatement for B is both line 3.1 and 3.1.1). For BMF, the amount of any TC 538 indicating a payment was received on an associated assessment. This is not a subset of Line 3.0 Amount Collected.
  3.2 AMOUNT OFFSET–Total net amount of offset transactions (amount IRS moved from one module to another), that posted to TDAs during the report period. This includes TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792 and 796. This is not a subset of Line 3.0 Amount Collected.
  3.3 DR/NR AMOUNT COLLECTED–Total net amount of payment transactions (money collected), that posted to TDAs in DR/NR status during the report period. This line is dollars collected where the case is no longer in active TDA Status, but was in TDA status just prior to the current status (for example, TC 530, 470, etc.) This is not a subset of Line 3.0 Amount. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses. The payment transactions consist of TCs 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 and 896.
  3.4 DR/NR AMOUNT ABATED–The net amount of abatement transactions (the amount IRS lowered from what was owed), that posted to TDAs in DR/NR status during the report period. This is not a subset of Line 3.3 DR/NR Amount Collected. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses. The abatement transactions consist of TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604.

Note:

TC 604 only counted if no TC 605 in the same cycle.

  3.4.1 DR/NR REL AMT PAID–(Related Amount Paid) The dollar amount of TDA abatements from line 3.4 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This indicates the amounts of any TFRP TDAs that were abated due to credits posting to a related assessment. For BMF, the amount of any TC 538 indicating a payment was received on an associated assessment.
  3.5 DR/NR AMOUNT OFFSET–The net amount of offset transactions that posted to TDAs in DR/NR inventory during the report period. This is not a subset of Line 3.3 DR/NR Amount Collected. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR statuses. The offset transactions consist of TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792, and 796.
STRATIFICATIONS (literal only)
UNREVERSED AMTS COL FROM 3.0 (literal only)
   

Note:

The net total of LInes 3.6 through 3.12 (unreversed amounts) plus Lines 3.13 through 3.16 (reversed amounts) equals Line 3.0. AMOUNT COLLECTED.

  3.6 $0–99,999–The dollar amount of transactions from line 3.0 where the net amount is a credit in the range of $0.01 through $99,999.99.
  3.7 $100,000–499,999–The dollar amount of transactions from line 3.0 where the net amount is a credit in the range of $100,000.00 through $499,999.99.
  3.8 $500,000–999,999–The dollar amount of transactions from line 3.0 where the net amount is a credit in the range of $500,000.00 through $999,999.99.
  3.9 $1,000,000–1,999,999–The dollar amount of transactions from line 3.0 where the net amount is a credit in the range of $1,000,000.00 through $1,999,999.99.
  3.10 $2,000,000–4,999,999–The dollar amount of transactions from line 3.0 where the net transaction amount is a credit in the range of $2,000,000.00 through $4,999,999.99.
  3.11 $5,000,000–9,999,999–The dollar amount of transactions from line 3.0 where the net transaction amount is a credit in the range of $5,000,000.00 through $9,999,999.99.
  3.12 $10,000,000 & OVER–The dollar amount of transactions from line 3.0 where the net transaction amount is a credit of at least $10,000,000.00.
COL REVERSALS/REFDS From 3.0 (literal only) (REFDS is refunds)
  3.13 $0–99,999–The dollar amount of transactions from line 3.0 where the net transaction amount is a debit from $0.01 through $99,999.99.
  3.14 $100,000–499,999–The dollar amount from line 3.0 where the net transaction amount is a debit from $100,000.00 through $499,999.99.
  3.15 $500,000–999,999–The dollar amount from line 3.0 where the net transaction amount is a debit from $500,000.00 through $999,999.99.
  3.16 $1,000,000 & OVER–The dollar amount from line 3.0 where the net transaction amount is a debit of at least $1,000,000.00.
TIME IN FIELD COLLECTION BEFORE POSTING UNREVERSED AMTS FROM 3.0 (literal only)
  3.17 AMT COL 0–4 CYCLES–The dollar amount from line 3.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 5 cycles (weeks) from the time the TDA module was received by Field Collection.
  3.18 AMT COL 5–8 CYCLES–The dollar amount from line 3.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range of 5 cycles through 8 cycles from the time the TDA module was received by Field Collection.
  3.19 AMT COL 9–25 CYCLES–The dollar amount from line 3.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range of 9 cycles through 25 cycles from the time the TDA module was received by Field Collection.
  3.20 AMT COL 26–52 CYCLES–The dollar amount from line 3.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 26 cycles through 52 cycles from the time the TDA module was received by Field Collection.
  3.21 AMT COL 53–104 CYCLES–The dollar amount from line 3.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 53 cycles through 104 cycles from the time the TDA module was received by Field Collection.
  3.22 AMT COL OVER 2 YR–The dollar amount from line 3.0 where the net transaction amount is a credit and the posting cycle of the credit is at least 105 cycles from the time the TDA module was received by Field Collection.
TIME LEFT ON CSED BEFORE POSTING UNREV AMTS FROM 3.0 (literal only)
  3.23 AMT UNDER 1 YR–The dollar amount from line 3.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 53 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  3.24 AMT FROM 1 UP TO 4 YR–The dollar amount from line 3.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 53 cycles through 208 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  3.25 AMT FROM 4 UP TO 8 YR–The dollar amount from line 3.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 209 cycles through 416 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  3.26 AMT FROM 8 UP TO 9 YR–The dollar amount from line 3.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 417 cycles through 468 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  3.27 AMT 9 OR MORE YRS–The dollar amount from line 3.0 where the net transaction amount is a credit and the posting cycle of the credit is at least 469 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  3.28 AMT CSED UNDETERMINED–The dollar amount from line 3.0 where the net transaction amount is a credit and the Collection Statute Expiration Date is undetermined.
UNREVERSED OFFSETS FROM 3.2 (literal only)
  3.29 $0–999,999–The dollar amount from line 3.2 where the net transaction amount is a credit in the range of $0.01 through $999,999.99.
  3.30 $1,000,000–1,999,999–The dollar amount from line 3.2 where the net transaction amount is a credit in the range of $1,000,000.00 through $1,999,999.99.
  3.31 $2,000,000–4,999,999–The dollar amount from line 3.2 where the net transaction amount is a credit in the range of $2,000,000.00 through $4,999,999.99.
  3.32 $5,000,000 & OVER–The dollar amount from line 3.2 where the net transaction amount is a credit of at least $5,000,000.00.
REVERSED OFFSETS FROM 3.2 (literal only)
  3.33 $0–999,999–The dollar amount from line 3.2 where the net transaction amount is a debit in the range of $0.01 through $999,999.99.
  3.34 $1,000,000 & OVER–The dollar amount from line 3.2 where the transaction is a debit for an amount of at least $1,000,000.00.
CASE GRADES OF AMTS FROM 3.0 (literal only)
   

Note:

The sum of lines 3.35 through 3.38 equals line 3.0 AMOUNT COLLECTED.

  3.35 NO. GRADE 13 AMT –The amount collected from line 3.0 where the grade level of the TDA is 13.
  3.36 NO. GRADE 12 AMT –The amount collected from line 3.0 where the grade level of the TDA is 12.
  3.37 NO. GRADE 11 AMT –The amount collected from line 3.0 where the grade level of the TDA is 11.
  3.38 NO. GRADE 09 AMT –The amount collected from line 3.0 where the grade level of the TDA is 09.
  3.39 RESERVED (literal only)
  3.40 9008 COLL - Amount from line 3.0 that are Provision 9008 Branded Prescription Drug TDA modules.
  3.41 ACA 5000A/9010 COLL-The amount collected on modules of these ACA provisions.
TDA MODULE INVENTORY (literal only)
  4.0 NO. TDA MODULE INV.–The number of TDA modules assigned to the Field Collection being reported. The last four digits of the TDA assignment number must fall in the range of 1000 through 6999.
  4.1 NO. BRANCH 1–5–The number of TDA modules from line 4.0 where the last four digits of the TDA assignment number falls in the range of 1000 through 5999.
  4.2 NO. BRANCH 6–The number of TDA modules from line 4.0 where the last four digits of the TDA assignment number falls in the range of 6000 through 6999.
  4.2.1 NO. 6100–The number of TDA modules from line 4.0 where the last four digits of the TDA assignment number equals 6100.
  4.2.2 NO. 9008 - Number from line 4.0 that are Provision 9008 Branded Prescription Drug TDA modules.
  4.3 PRIMARY AO VARIES–The number of TDA modules where the Area Office (AO) Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
  4.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
   

Note:

The sum of lines 4.5 through 4.8 equals line 4.0 NO. TDA MODULE INV.

  4.5 LESS THAN 6 MONTHS–The number of TDA modules from line 4.0 which are less than 26 cycles ago moved into Field Collection being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance, the cycle of receipt from ACS/CS, Queue, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue or CSCO for at least one week.
  4.6 6 MONTHS TO 9 MONTHS–The number of TDA modules from line 4.0 which at least 26 cycles ago, but less than 39 cycles ago, moved into Field Collection being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, Queue CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue or CSCO for at least one week.
  4.7 10 TO 15 MONTHS–The number of TDA modules from line 4.0 which at least 39 cycles ago, but less than 65 cycles ago, moved into the Field Collection Area being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, Queue, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue or CSCO for at least one week.
  4.8 16 MONTHS AND OVER–The number of TDA modules from line 4.0 which at least 65 cycles ago moved into Field Collection being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, Queue, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue or CSCO for at least one week.
  4.9 NO. CYCLES–The number of cycles (weeks) the TDA Modules from line 4.0 have been in inventory in Field Collection. Dividing line 4.9 by line 4.0 will show the average age of Field Collection TDA inventory.
TIME LEFT ON CSED (literal only)
   

Note:

The sum of lines 4.10 through 4.18 equals line 4.0 NO. TDA MODULE INV.

  4.10 LESS THAN 1 YR–The number of TDA modules from line 4.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 0 through 51 cycles.
  4.11 1 YR LESS THAN 2 YR–The number of TDA modules from line 4.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 52 through 103 cycles.
  4.12 2 YR LESS THAN 3 YR–The number of TDA modules from line 4.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 104 through 155 cycles.
  4.13 3 YR LESS THAN 4 YR–The number of TDA modules from line 4.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 156 through 207 cycles.
  4.14 4 YR LESS THAN 7 YR–The number of TDA modules from line 4.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 208 through 363 cycles.
  4.15 7 YR LESS THAN 8 YR–The number of TDA modules from line 4.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 364 through 415 cycles.
  4.16 8 YR LESS THAN 9 YR–The number of TDA modules from line 4.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 416 through 467 cycles.
  4.17 9 YR & OVER–The number of TDA modules from line 4.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is at least 468 cycles.
  4.18 UNDETERMINED–The number of TDA modules from line 4.0 where the Collection Statute Expiration Date on IDRS is blank or zeros. The Collection Statute Expiration Date is used by the Collection Activity Reports (CAR), but a non–CAR program determines the date for all IDRS users.
  4.19 NO. CSED CYCLES–The number of cycles (weeks) left on the Collection Statute Expiration Date (CSED) associated with the TDAs from line 4.0. Dividing line 4.19 by line 4.0 will show the average amount of remaining CSED age of Field Collection Areas TDA inventory.
AMOUNT STRATIFICATIONS (literal only)
   

Note:

The sum of lines 4.20 through 4.24 equals line 4.0 NO. TDA MODULE INV.

  4.20 UNDER $2,000–The number of TDA modules from line 4.0 where the unpaid balance of assessment is less than $2,000.00.
  4.21 $2,000–9,999–The number of TDA modules from line 4.0 where the unpaid balance of assessment is in the range of $2,000.00 through $9,999.99.
  4.22 $10,000–24,999–The number of TDA modules from line 4.0 where the unpaid balance of assessment is in the range of $10,000.00 through $24,999.99.
  4.23 $25,000–99,999–The number of TDA modules from line 4.0 where the unpaid balance of assessment is in the range of $25,000.00 through $99,999.99.
  4.24 $100,000 & OVER–The number of TDA modules from line 4.0 where the unpaid balance of assessment is at least $100,000.00.
TAX PERIOD (literal only)
  4.25 NO. TAX YR 2014–The number of TDA modules from line 4.0 where the tax period is for a month in 2014.
  4.26 NO. TAX YR 2013–The number of TDA modules from line 4.0 where the tax period is for a month in 2013.
  4.27 NO. TAX YR 2012–The number of TDA modules from line 4.0 where the tax period is for a month in 2012.
  4.28 NO. TAX YR 2011–The number of TDA modules from line 4.0 where the tax period is for a month in 2011.
  4.29 NO. 2010 & PRIOR–The number of TDA modules from line 4.0 where the tax period is for a month for 2010 or a prior year.
TDA MODULE INVENTORY (literal only)

Note:

The sum of Lines 4.30 through 4.33 equals Line 4.0 NO. TDA MODULE INVENTORY.

  4.30 GR 13 MOD INV–The number of TDA modules from line 4.0 where the grade level of the TDA is 13.
  4.31 GR 12 MOD INV–The number of TDA modules from line 4.0 where the grade level of the TDA is 12.
  4.32 GR 11 MOD INV–The number of TDA modules from line 4.0 where the grade level of the TDA is 11.
  4.33 GR 09 MOD INV–The number of TDA modules from line 4.0 where the grade level of the TDA is 9.
DR/NR INVENTORY (literal only)
  4.34 NO. DR/NR–The number of TDA modules in a Delayed Resolution/No Results (DR/NR) status at the end of the report period. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses.
  4.34.1 NO. LITIGATION–The number of DR/NR TDA modules from line 4.34 in litigation status (72 or 89 with TC 520).
  4.34.2 NO. OIC–The number of DR/NR TDA modules from line 4.34 in offer–in–compromise status (71).
DOLLAR AMOUNTS (literal only)
  4.35 AMT IN INVENTORY–The dollar amount associated with the TDA modules from line 4.0.
  4.36 AMT INV. INCREASE–The dollar amount associated with TC 29X and 30X (debit transactions) which posted to TDAs from line 4.0 during the report period. This data is needed in computing available dollars for collection.
  4.37 AMT $25,000–99,999–The dollar amount associated with the TDA modules from line 4.23.
  4.38 AMT $100,000 & OVER–The dollar amount associated with the TDA modules from line 4.24.
  4.39 AMT IN DR/NR INV–The dollar amount associated with the TDA modules from line 4.34.
  4.39.1 AMT LITIGATION–The dollar amount associated with the TDA modules from line 4.34.1.
  4.39.2 AMT AWAITING ADJ–The dollar amount associated with those TDA modules from line 4.34 awaiting adjustment action as indicated by a current status 53 due to a TC 470 with Closing Code 90.
  4.39.3 AMT AWAITING PAY TR–The dollar amount associated with those TDA modules from line 4.34 awaiting payment tracer action as indicated by a current status 53 due to a TC 470 with Closing Code 93.
  4.40 ACA 5000A/9010 INV-The number of modules in inventory for these ACA provisions.
TDA TAXPAYER RECEIPTS (literal only)
  5.1 NO. TDA TP RECEIPTS–The number of taxpayers or entities associated with line 1.0 which had no existing TDA or TDI in inventory at the time of receipt.
   

Note:

The sum of lines 5.1.1 through 5.1.4 equals line 5.1 NO. TDA TP RECEIPTS.

  5.1.1 NO. GRADE 13–The number of taxpayers or entities from line 5.1 where the grade level of the TDA entity is 13.
  5.1.2 NO. GRADE 12–The number of taxpayers or entities from line 5.1 where the grade level of the TDA entity is 12.
  5.1.3 NO. GRADE 11–The number of taxpayers or entities from line 5.1 where the grade level of the TDA entity is 11.
  5.1.4 NO. GRADE 09–The number of taxpayers or entities from line 5.1 where the grade level of the TDA entity is 9.
  5.1.5 RESERVED (literal only)
  5.1.6 NO FROM QUEUE– Number of TDA entities from line 5.1 that had a change in assignment from Queue to Field Collection, ACS or CSCO.
  5.1.7 NO FROM ACS– Number of TDA entities from line 5.1 that had a change in assignment from ACS to Field Collection, Queue, or CSCO.
  5.1.8 NO FROM CSCO– Number of TDA entities from line 5.1 that had a change in assignment from CSCO to Field Collection, Queue, or ACS.
  5.1.9 NO. TDA TP ISSUANCES–The number of entities associated with line 1.1 which had no existing TDA or TDI in inventory at the time of issuance.
   

Note:

The sum of lines 5.1.9.1 through 5.1.9.4 equals line 5.1.9 NO. TDA TP ISSUANCES.

  5.1.9.1 NO. GRADE 13–The number of taxpayers or entities from line 5.1.9 where the grade level of the TDA entity is 13.
  5.1.9.2 NO. GRADE 12–The number of taxpayers or entities from line 5.1.9 where the grade level of the TDA entity is 12.
  5.1.9.3 NO. GRADE 11–the number of taxpayers or entities from line 5.1.9 where the grade level of the TDA entity is 11.
  5.1.9.4 NO. GRADE 09–The number of taxpayers or entities from line 5.1.9 where the grade level of the TDA entity is 9.
  5.1.10 RESERVED (literal only)
TDA TAXPAYER DISPOSITIONS (literal only)
  5.2 NO. TDA TP DISPOSITIONS–The number of entities associated with line 2.7 with no remaining TDA or TDI.
   

Note:

The sum of lines 5.2.1 through 5.2.4 equals line 5.2 NO. TDA TP DISPOSITIONS.

  5.2.1 NO. GRADE 13–The number of taxpayers or entities from line 5.2 where the grade level of the TDA entity is 13.
  5.2.2 NO. GRADE 12–The number of taxpayers or entities from line 5.2 where the grade level of the TDA entity is 12.
  5.2.3 NO. GRADE 11–The number of taxpayers or entities from line 5.2 where the grade level of the TDA entity is 11.
  5.2.4 NO. GRADE 09–The number of taxpayers or entities from line 5.2 where the grade level of the TDA entity is 9.
  5.2.5 NO. TC 530–39–The number of taxpayers or entities associated with line 2.7.8.4 with no remaining TDA or TDI.
  5.2.6 RESERVED (literal only)
TDA TAXPAYER INVENTORY (literal only)
  5.3 NO. TDA TP INVENTORY–The number of entities associated with line 4.0.
   

Note:

The sum of lines 5.3.1 through 5.3.4 equals line 5.3 NO. TDA TP INVENTORY.

  5.3.1 NO. GRADE 13–The number of taxpayers or entities from line 5.3 where the grade level of the TDA is 13.
  5.3.2 NO. GRADE 12–The number of taxpayers or entities from line 5.3 where the grade level of the TDA is 12.
  5.3.3 NO. GRADE 11–The number of taxpayers or entities from line 5.3 where the grade level of the TDA is 11.
  5.3.4 NO. GRADE 09–The number of taxpayers or entities from line 5.3 where the grade level of the TDA is 9.
  5.3.5 NO. WITH 1 TDA–The number of taxpayers or entities from line 5.3 where there is only one remaining TDA open at the end of the report period.
  5.3.6 NO. WITH 2 TDA–The number of taxpayers or entities from line 5.3 where there are two remaining TDAs open at the end of the report period.
  5.3.7 NO. WITH 3 TDA–The number of taxpayers or entities from line 5.3 where there are three remaining TDAs open at the end of the report period.
  5.3.8 NO. WITH 4 TDA–The number of taxpayers or entities from line 5.3 where there are four remaining TDAs open at the end of the report period.
  5.3.9 NO. WITH 5–9 TDA–The number of taxpayers or entities from line 5.3 where there are more than four and less than 10 remaining TDAs open at the end of the report period.
  5.3.10 NO. 10 OR MORE TDA–The number of taxpayers or entities from line 5.3 where there are 10 or more remaining TDAs open at the end of the report period.
  5.3.11 NO. TRUST FUND TP–The number of taxpayers or entities from line 5.3 where there is at least one open Trust Fund TDA at the end of the report period.
   

Note:

The sum of Lines 5.3.11.1 through 5.3.11.6 equals Line 5.3.11 NO. TRUST FUND TP.

  5.3.11.1 NO. WITH 1 TDA–The number of Trust Fund taxpayers or entities from line 5.3.11 with one remainingTDA open at the end of the report period.
  5.3.11.2 NO. WITH 2 TDA–The number of Trust Fund taxpayers or entities from line 5.3.11 with two remaining TDAs open at the end of the report period.
  5.3.11.3 NO. WITH 3 TDA–The number of Trust Fund taxpayers or entities from line 5.3.11 with three remaining TDAs open at the end of the report period.
  5.3.11.4 NO. WITH 4 TDA–The number of Trust Fund taxpayers or entities from line 5.3.11 with four remaining TDAs open at the end of the report period.
  5.3.11.5 NO. WITH 5–9 TDA–The number of Trust Fund taxpayers or entities from line 5.3.11 with more than four and less than 10 remaining TDAs open at the end of the report period.
  5.3.11.6 NO. 10 OR MORE TDA–The number of Trust Fund taxpayers or entities from line 5.3.11 with 10 or more remaining TDAs open at the end of the report period.
  5.3.11.7 BMF PYRAMIDING IND–The number of TDA taxpayers or entities (TDA only or TDA/TDI Combo) in inventory with the IDRS Pyramiding Indicator present and assigned to the Field.
  5.3.11.8 RESERVED (literal only)
  5.3.11.9 RESERVED (literal only)
  5.3.11.10 RESERVED (literal only)
   

Note:

The sum of Lines 5.3.12 through 5.3.14 equals Line 5.3 NO. TDA TAXPAYER INVENTORY.

  5.3.12 AGG TDA<$25,000–The number of taxpayers or entities from line 5.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is less than $25,000.00.
  5.3.13 >$24,999<$100,000–The number of taxpayers or entities from line 5.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $25,000.00, but less than $100,000.00.
  5.3.14 >$100,000–The number of taxpayers or entities from line 5.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $100,000.00.
  5.3.15 NO. ATAT TP INV– The number of taxpayers or entities from line 5.3 where the taxpayer has at least one TDA module with either an Exam project code indicating Abusive Tax Avoidance Transactions (ATAT) or (MFT 55 only) contain Penalty Reference Number 628.
  5.4 NO. TDA TP DR/NR INV– The number of taxpayers or entities associated with line 4.34.
  5.5 RESERVED (literal only)
Queue
TDA MODULE RECEIPTS(literal only)
   

Note:

Queue, ACS, CSCO and Field Collection are all TDA modules: Field Collection is status 26; ACS is status 22; Queue and now the vast majority of CSCO are TDA status 24.

  6.0 NO. TDA RECEIPTS–The number of TDA modules received into the Collection queue. The sum of lines 6.1, 6.2, 6.3, 6.5 and 6.6.
  6.1 NO. ISSUED–The number of tax modules going into TDA status during the report period.
  6.2 NO. TRSFR–IN–W/IN FNCT– The number of TDA modules that had a change in area office code from another area to the area being reported. This indicates that 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/SE and W&I organizations.
  6.3 NO. FROM ACS/CS–The number of TDA modules that had a change in assignment from ACS/CS to the queue within the same area being reported.
  6.4 RESERVED: (literal only)
  6.5 NO. FROM CSCO–The number of TDA modules that had a change in assignment from CSCO to the queue within the same area being reported.
  6.6 NO. FROM CFf (Field Collection)–The number of TDA modules that had a change in assignment from Field Collection to the queue within the same area being reported.
  6.7 ACA 5000A/9010 RCPTS. The number of module receipts for these ACA provisions.
  6.8 RESERVED (literal only)
RECEIPT DETAILS (literal only)
  6.9 NO. ISSUED X CODED–The number of TDA module issuances from line 6.1 on Trust Fund accounts where the Primary TDA Code is X.
  6.10 ISSUED FR NOTICE–The number of TDA module issuances from line 6.1 where the status as of the prior weekend was 19, 20 (IMF only), 21, 54 (IMF only), 56 or 58.
  6.10.1 RESERVED (literal only)
  6.11 ISSUED FR IA–The number of TDA module issuances from line 6.1 where the status as of the prior weekend was 6X (Installment Agreement).
  6.12 ISSUED FR OTHER–The number of TDA module issuances from line 6.1 where the status as of the prior weekend was not 19, 20 (IMF only), 21, 54 (IMF only), 56, 58 or 6X.
  6.13 NO. ISS $25,000–99,999–The number of TDA module issuances from line 6.1 from $25,000.00–$99,999.99 at the time of the issuance.
  6.14 NO. ISS $100,000 & OVER–The number of TDA module issuances from line 6.1 that were $100,000 and over at the time of the issuance.
  6.15 EXAM/MFT 20 ISSUANCES–The number of TDA module issuances from line 6.1 where the modules contain a TC 300, 304 or 308 greater than $0.00 and, if a Non–Master File, also includes TDA modules where the MFT is equal to 20.
  6.16 NO. FROM 0600–The number of TDA modules from line 6.3 where the assignment on ACS/CS had been 0600, indicating this TDA and/or related TDA/TDI modules had previously been in the queue.
  6.17 NO. FROM SFR 8000–The number of TDA modules from line 6.5 which had an immediate prior assignment to the Automated Substitute for Return (ASFR) program.
  6.18 RESERVED (literal only)
RECEIPT DOLLAR AMOUNTS (literal only)
  6.19 AMOUNT RECEIPTS–The dollar amount associated with TDA modules from line 6.0.
  6.20 AMOUNT ISSUED–The dollar amount associated with TDA modules from line 6.1.
  6.21 AMOUNT TRANSFERS–IN–The dollar amount associated with TDA modules from line 6.2.
  6.22 AMOUNT FROM ACS/CS–The dollar amount associated with TDA modules from line 6.3.
  6.23 RESERVED (literal only)
  6.24 AMOUNT FROM CSCO–The dollar amount associated with TDA modules from line 6.5.
  6.25 AMOUNT FROM CFf (Field Collection) –The dollar amount associated with TDA modules from line 6.6.
  6.26 RESERVED (literal only)
  6.27 AMOUNT ISS X CODED–The dollar amount of TDA modules from line 6.9.
  6.28 AMT ISS FR NOTICE–The dollar amount associated with the TDA issuances shown on line 6.10.
  6.29 AMT ISS FR IA–The dollar amount associated with the TDA issuances shown on line 6.11.
  6.30 AMOUNT ISS $25,000–99,999–The dollar amount associated with TDA modules from line 6.13.
  6.31 AMT ISS $100,000 & OVER–The dollar amount associated with TDA modules from line 6.14.
  6.32 AMT FROM ACS/CS 0600–The dollar amount associated with TDA modules from line 6.16.
  6.33 AMT FROM SFR 8000–The dollar amount associated with TDA modules from line 6.17.
TDA MODULE GRADE DATA (literal only)
   

Note:

The sum of Lines 6.34, 6.35, 6.36 and 6.37 equals Line 6.0 NO. TDA RECEIPTS.

  6.34 NO. GR 13 TDA RECEIPTS–The number of TDA modules from line 6.0 where the grade level of the TDA is 13.
   

Note:

The sum of Lines 6.34.1, 6.35.1, 6.36.1 and 6.37.1 equals Line 6.1 NO. ISSUED.

  6.34.1 NO. GR 13 TDA ISSUED–The number of TDA modules from line 6.1 where the grade level of the TDA is 13.
  6.35 NO. GR 12 TDA RECEIPTS–The number of TDA modules from line 6.0 where the grade level of the TDA is 12.
  6.35.1 NO. GR 12 TDA ISSUED–The number of TDA modules from line 6.1 where the grade level of the TDA is 12.
  6.36 NO. GR 11 TDA RECEIPTS–The number of TDA modules from line 6.0 where the grade level of the TDA is 11.
  6.36.1 NO. GR 11 TDA ISSUED–The number of TDA modules from line 6.1 where the grade level of the TDA is 11.
  6.37 NO. GR 09 TDA RECEIPTS–The number of TDA modules from line 6.0 where the grade level of the TDA is 9.
  6.37.1 NO. GR 09 TDA ISSUED–The number of TDA modules from line 6.1 where the grade level of the TDA is 9.
ACTIVITY (LEFT INVENTORY) (literal only)
  7.0 NO. TDA MODULE ACTIVITY–The sum of lines 7.1, 7.2, 7.4, 7.5 and 7.7.
  7.1 NO. TRSFR–OUT–W/IN FNCT–The number of TDA modules that had a change in area office code to another area from the area being reported. This indicates that 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/SE and W&I BODs.
  7.2 NO. OUT TO ACS/CS–The number of TDA modules where the assignment changed from the queue being reported to ACS/CS and the area office code remained unchanged.
  7.3 RESERVED (literal only)
  7.4 NO. OUT TO CSCO–The number of TDA modules where the assignment changed from Queue assignment to an ACS assignment within the same Area Office and the area office code remained unchanged.
  7.5 NO. OUT TO CFf (Field Collection)–The number of TDA modules where the assignment changed from Queue assignment to a Field Collection assignment within the same area being reported.
  7.6 RESERVED (literal only)
  7.7 TDA MODULE DISP–The number of TDA modules that went to a Delayed Resolution/No Results or Immediate Resolution disposition status.
   

Note:

The sum of Lines 7.7.1 through 7.7.4 equals Line 7.7 TDA MODULE DISP.

  7.7.1 NO. GRADE 13 DISP–The number of TDA modules from line 7.7 where the grade level of the TDA is 13.
  7.7.2 NO. GRADE 12 DISP–The number of TDA modules from line 7.7 where the grade level of the TDA entity is 12.
  7.7.3 NO. GRADE 11 DISP–The number of TDA modules from line 7.7 where the grade level of the TDA entity is 11.
  7.7.4 NO. GRADE 09 DISP–The number of TDA modules from line 7.7 where the grade level of the TDA entity is 9.
  7.7.5 NO 7100 DISP– The number of modules from Line 7.7, TDA MODULE DISP where assignment number equals 71XX.
  7.7.6 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDA modules from line 7.7 were received in the Queue and the week in which the TDA modules were disposed still in the Queue.
  7.7.6.1 AVERAGE CYCLES DISP–Line 7.7.6 divided by line 7.7.
  7.7.7 NO. TO IMMED. RES. (Immediate Resolution)–The number of TDA dispositions from line 7.7 that were full paid (status 12) during the report period.
Excludes:
  • TFRP TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted.

  • BMF TDAs which moved to status 12 due to a TC 538.

  • TDA modules where the status 12 was due to the posting of TC 608, indicating the Collection Statute Expiration Date (CSED) expired.

See Line 7.7.8 below for modules that include these exclusions.
   

Note:

The sums of LInes 7.7.7.1 through 7.7.7.4 equals Line 7.7.7 NO. TO IMMED. RES.

  7.7.7.1 NO. GRADE 13–The number of Immediate Resolution TDA modules from line 7.7.7 where the grade level of the TDA is 13.
  7.7.7.2 NO. GRADE 12–The number of Immediate Resolution TDA modules from line 7.7.7 where the grade level of the TDA is 12.
  7.7.7.3 NO. GRADE 11–The number of Immediate Resolution TDA modules from line 7.7.7 where the grade level of the TDA is 11.
  7.7.7.4 NO. GRADE 09–The number of Immediate Resolution TDA modules from line 7.7.7 where the grade level of the TDA is 09.
  7.7.7.5 ACA 5000A/9010 DISP-The number of module dispositions for the ACA provisions.
  7.7.8 NO. DR/NR DISP–The number of TDA module dispositions from line 7.7 that went to an Immediate Resolution or to a Delayed Resolution/No Results status. Includes:
  • TFRP TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted.

  • BMF TDAs which moved to status 12 due to a TC 538.

  • TDA modules where the status 12 was due to the posting of TC 608, indicating the Collection Statute Expiration Date (CSED) expired.

The major DR/NR statuses are broken out on lines 7.7.8.1 through 7.7.8.12. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list.
  7.7.8.1 NO. TO IA–The number of TDA module dispositions from line 7.7.8 that went to an Installment Agreement status (6X) during the report period.
  7.7.8.2 NO. TO DEFERRED–The number of TDA module dispositions from line 7.7.8 that went to deferred status (23) resulting from a TC 530 with Closing Code 09.
  7.7.8.3 NO. CURR. NOT COL–The number of TDA module dispositions from line 7.7.8 that were reported in currently not collectible status (53) resulting from TC 530 with Closing Code 01–08, 10–39.
  7.7.8.4 DUE TO 530–39–The number of TDA module dispositions from line 7.7.8.3 that were reported in currently not collectible status (53) with TC 530 with Closing Code 39.
  7.7.8.5 UTL/UTC–The number of TDA module dispositions from line 7.7.8.3 that were reported as currently not collectible as unable to locate or unable to contact. These TDA module dispositions reflect status 53 due to a TC 530 with Closing Code 03 or 12.
  7.7.8.6 BMF BNK/DEF–The number of BMF TDA module dispositions from line 7.7.8.3 that were reported as currently not collectible as bankrupt or defunct. These TDA module dispositions show status 53 due to a TC 530 with Closing Code 07 or 10.
  7.7.8.7 HARDSHIP–The number of TDA module dispositions from line 7.7.8.3 that were reported as currently not collectible due to financial hardship. These TDA module dispositions reflect status 53 due to TC 530 with a Closing Code from 24 through 32.
  7.7.8.8 NO. TO OIC ST 71–The number of TDA modules from line 7.7.8 which moved to OIC status 71.
  7.7.8.9 NO. TO ADJUSTMENT–The number of TDA module dispositions from line 7.7.8 reflecting status 53 due to TC 470 with Closing Code 90.
  7.7.8.10 NO. TO LITIGATION–The number of TDA module dispositions from line 7.7.8 which moved to litigation status (72 with a TC 520 or 89 with a TC 520).
  7.7.8.11 NO. REL. OFF PD–The number of TFRP TDA module dispositions from line 7.7.8 which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted indicating a related officer paid an associated TFRP assessment. Includes BMF TDAs which moved to status 12 due to TC 538, indicating payment on a related TFRP assessment.
  7.7.8.12 NO. CSED–The number of TDA modules disposed via an expiration of Collection Statute Expiration Date (CSED). Additionally, for IMF and BMF TDAs a TC 608 must post the same cycle as the status 12 is generated and for NMF the TDA must no longer meet IDRS retention criteria.
  7.7.8.13 NO. OTHER DISP– The number of TDA module dispositions which did not qualify for other lines in the 7.7.8.X series.
  7.7.8.14 530–39 CYCS TO DISP–The number of cycles from line 7.7.8 (assignment = 7100) associated with the modules from line 7.7.8.4.
  7.7.8.15 Reserved (literal only)
  7.7.8.16 ACA 5000A/9010 DR/NR-The number of module DR/NR dispositions for these ACA provisions.
  7.8 AMT. TRANSFERS–OUT–The dollar amount associated with TDA modules from line 7.1.
  7.9 AMT. TO ACS/CS–The dollar amount associated with TDA modules from line 7.2.
  7.10 RESERVED (literal only)
  7.11 AMT. TO CSCO–The dollar amount associated with the TDA modules from line 7.4.
  7.12 AMT. TO CFf (Field Collection)–The dollar amount associated with the TDA modules from line 7.5.
  7.13 RESERVED (literal only)
  7.14 AMT TO CNC–The dollar amount associated with TDA module dispositions from line 7.7.8.3.
  7.14.1 AMT TC 530–39–The dollar amount associated with TDA module dispositions from line 7.7.8.4.
  7.14.2 AMT TO UTL/UTC–The dollar amount associated with TDA module dispositions from line 7.7.8.5.
  7.14.3 AMT TO BNK/DEF–The dollar amount associated with TDA module dispositions from line 7.7.8.6.
  7.14.4 AMT TO HARDSHIP–The dollar amount associated with TDA module dispositions from line 7.7.8.7.
  7.15 AMT TO OIC ST 71–The dollar amount of TDA modules from line 7.7.8.8 which moved to OIC status 71.
  7.16 AMT TO ADJUSTMENT–The dollar amount associated with TDA module dispositions from line 7.7.8.9.
  7.17 AMT TO LITIGATION–The dollar amount associated with TDA module dispositions from line 7.7.8.10.
  7.18 AMOUNT CSED–The dollar amount of TCs (TC) 608 and 534, as well as the assessed balance of any NMF TDAs where the Collection Statute Expiration Date had expired and the NMF TDA no longer met IDRS retention criteria. TC 608 is generated at Master File when all assessments have expired CSEDs, while TC 534 is input manually when one, but not all assessments in the module has expired.
  7.18.1 TC 534 CSED AMOUNT–The dollar amount of partial statute expirations from line 7.18. Subtracting line 7.18.1 from 7.18 will give the dollar amount associated with TDA module dispositions from line 7.7.8.12.
  7.19–7.20 RESERVED (literal only)
CREDITS (literal only)
  8.0 AMOUNT COLLECTED (money collected)–The net amount of payment transactions (money collected) that posted to TDAs during the report period. This includes TCs 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 and 896.
  8.1 AMOUNT ABATED–The net amount of abatement transactions that posted to TDAs during the report period. This is not a subset of Line 8.0 Amount Collected. This includes TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604.

Note:

TC 604 only counted if no TC 605 in the same cycle.

  8.1.1 REL AMT PAID (Related Amount Paid)–The dollar amount of TDA abatements from line 8.1 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This is the amount of abatements from line 8.1 that were due to credits for a payment/credit to a related TFRP assertion. For example, A and B both got TFRP from the corporation. A makes $1,000 payment, B gets $1,000 credit/abatement because of it. The abatement for B is on both line 8.1 and 8.1.1). For BMF, the amount of any TC 538 indicating a payment was received on an associated TFRP assessment. This is not a subset of Line 8.0 Amount Collected.
  8.2 AMOUNT OFFSET–The net amount of offset transactions (amount IRS moved from one module to another) that posted to TDAs during the report period. This includes TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792 and 796. This is not a subset of Line 8.0 Amount Collected.
  8.3 RESERVED (literal only)
  8.4 DR/NR AMOUNT ABATED–The net amount of abatement transactions (the amount that IRS lowered from what was owed) that posted to TDAs in DR/NR status during the report period. This is not a subset of Line 8.0 Amount Collected. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses. The abatement transactions consist of TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604.

Note:

TC 604 only counted if no TC 605 in the same cycle.

  8.4.1 DR/NR REL AMT PAID–(Related Amount Paid) The dollar amount of TDA abatements from line 8.4 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This indicates the amounts of any TFRP TDAs that were abated due to credits posting to a related assessment. For BMF, the amount of any TC 538 indicating a payment was received on an associated assessment.
  8.5 RESERVED (literal only)
STRATIFICATIONS (literal only)
UNREVERSED AMTS COL FROM 8.0 (literal only)
   

Note:

The net total of Lines 8.6 through 8.12 (unreversed amounts) plus Lines 8.13 through 8.16 equals Line 8.0 AMOUNT COLLECTED.

  8.6 $0–99,999–The dollar amount of transactions from line 8.0 where the net amount is a credit in the range of $0.01 through $99,999.99.
  8.7 $100,000–499,999–The dollar amount of transactions from line 8.0 where the net amount is a credit in the range of $100,000.00 through $499,999.99.
  8.8 $500,000–999,999–The dollar amount of transactions from line 8.0 where the net amount is a credit in the range of $500,000.00 through $999,999.99.
  8.9 $1,000,000–1,999,999–The dollar amount of transactions from line 8.0 where the net amount is a credit in the range of $1,000,000.00 through $1,999,999.99.
  8.10 $2,000,000–4,999,999–The dollar amount of transactions from line 8.0 where the net transaction amount is a credit in the range of $2,000,000.00 through $4,999,999.99.
  8.11 $5,000,000–9,999,999–The dollar amount of transactions from line 8.0 where the net transaction amount is a credit in the range of $5,000,000.00 through $9,999,999.99.
  8.12 $10,000,000 & OVER–The dollar amount of transactions from line 8.0 where the net transaction amount is a credit of at least $10,000,000.00.
COL REVERSALS/REFDS FROM 8.0 (literal only) (REFDS is refunds)
  8.13 $0–99,999–The dollar amount of transactions from line 8.0 where the net transaction amount is a debit from $0.01 through $99,999.99.
  8.14 $100,000–499,999–The dollar amount from line 8.0 where the net transaction amount is a debit from $100,000.00 through $499,999.99.
  8.15 $500,000–999,999–The dollar amount from line 8.0 where the net transaction amount is a debit from $500,000.00 through $999,999.99.
  8.16 $1,000,000 & OVER–The dollar amount from line 8.0 where the net transaction amount is a debit of at least $1,000,000.00.
TIME IN QUEUE BEFORE POSTING UNREVERSED AMTS FROM 8.0 (literal only)
  8.17 AMT COL 0–4 CYCLES–The dollar amount from line 8.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 5 cycles (weeks) from the time the TDA module was received by the Queue.
  8.18 AMT COL 5–8 CYCLES–The dollar amount from line 8.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 5 cycles through 8 cycles from the time the TDA module was received by the Queue.
  8.19 AMT COL 9–25 CYCLES–The dollar amount from line 8.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 9 cycles through 25 cycles from the time the TDA module was received by the Queue.
  8.20 AMT COL 26–52 CYCLES–The dollar amount from line 8.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 26 cycles through 52 cycles from the time the TDA module was received by the Queue.
  8.21 AMT COL 53–104 CYCLES–The dollar amount from line 8.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 53 cycles through 104 cycles from the time the TDA module was received by the Queue.
  8.22 AMT COL OVER 2 YR–The dollar amount from line 8.0 where the net transaction amount is a credit and the posting cycle of the credit is at least 105 cycles from the time the TDA module was received by the Queue.
TIME LEFT ON CSED BEFORE POSTING UNREV AMTS FROM 8.0 (literal only)
  8.23 AMT UNDER 1 YR–The dollar amount from line 8.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 53 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  8.24 AMT FROM 1 UP TO 4 YR–The dollar amount from line 8.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 53 cycles through 208 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  8.25 AMT FROM 4 UP TO 8 YR–The dollar amount from line 8.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 209 cycles through 416 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  8.26 AMT FROM 8 UP TO 9 YR–The dollar amount from line 8.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 417 cycles through 468 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  8.27 AMT 9 OR MORE YRS–The dollar amount from line 8.0 where the net transaction amount is a credit and the posting cycle of the credit is at least 469 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  8.28 AMT CSED UNDETERMINED–The dollar amount from line 8.0 where the net transaction amount is a credit and the Collection Statute Expiration Date is undetermined.
UNREVERSED OFFSETS FROM 8.2 (literal only)
  8.29 $0–999,999–The dollar amount from line 8.2 where the net transaction amount is a credit in the range of $0.01 through $999,999.99.
  8.30 $1,000,000–1,999,999–The dollar amount from line 8.2 where the net transaction amount is a credit in the range of $1,000,000.00 through $1,999,999.99.
  8.31 $2,000,000–4,999,999–The dollar amount from line 8.2 where the net transaction amount is a credit in the rangeof $2,000,000.00 through $4,999,999.99.
  8.32 $5,000,000 & OVER–The dollar amount from line 8.2 where the net transaction amount is a credit of at least $5,000,000.00.
REVERSED OFFSETS FROM 8.2 (literal only)
  8.33 $0–999,999–The dollar amount from line 8.2 where the net transaction amount is a debit in the range of $0.01 through $999,999.99.
  8.34 $1,000,000 & OVER–The dollar amount from line 8.2 where the transaction is a debit for an amount of at least $1,000,000.00.
CASE GRADES OF AMTS FROM 8.0 (literal only)

Note:

The sum of Lines 8.35 through 8.38 equals Line 8.0 AMOUNT COLLECTED.

  8.35 NO. GRADE 13 –The amount collected from line 8.0 where the grade level of the TDA is 13.
  8.36 NO. GRADE 12 –The amount collected from line 8.0 where the grade level of the TDA is 12.
  8.37 NO. GRADE 11 –The amount collected from line 8.0 where the grade level of the TDA is 11.
  8.38 NO. GRADE 09 –The amount collected from line 8.0 where the grade level of the TDA is 09.
  8.39 7100 AMT COLLECTED–The amount from line 8.0, AMOUNT COLLECTED, where assignment number equals 71XX.
  8.40 RESERVED (literal only)
  8.41 ACA 5000A/9010 COLL-The amount collected on modules of these ACA provisions.
TDA MODULE INVENTORY (literal only)
  9.0 NO. TDA MODULE INV–The number of TDA modules assigned to the Queue of the area being reported. The last four digits of the TDA assignment number is greater than 6999 but less than 8000.
  9.1–9.2.2 RESERVED (literal only)
  9.3 PRIMARY AO VARIES– The number of TDA modules where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
  9.4 7100 INVENTORY–The number of modules from Line 9.0, NO. TDA MODULE INV, where assignment number equals 71XX.
AGE IN FUNCTION (literal only)

Note:

The sum of Lines 9.5 through 9.8 equals Line 9.0 NO. TDA MODULE INV.

  9.5 LESS THAN 6 MONTHS–The number of TDA modules from line 9.0 which are less than 26 cycles ago moved into the Queue being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance, the cycle of receipt from ACS/CS, Field Collection, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue or CSCO for at least one week.
  9.6 6 MONTHS TO 9 MONTHS–The number of TDA modules from line 9.0 which at least 26 cycles ago, but less than 39 cycles ago, moved into the Queue being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, Field Collection, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue or CSCO for at least one week.
  9.7 10 TO 15 MONTHS–The number of TDA modules from line 9.0 which at least 39 cycles ago, but less than 65 cycles ago, moved into the Queue being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, Field Collection, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue or CSCO for at least one week.
  9.8 16 MONTHS AND OVER–The number of TDA modules from line 9.0 which at least 65 cycles ago moved into the Queue being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, Field Collection, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue or CSCO for at least one week.
  9.9 NO CYCLES–The number of cycles (weeks) the TDA modules from line 9.0 have been in inventory in the Queue. Dividing line 9.9 by line 9.0 will show the average age of the Queue TDA inventory.
TIME LEFT ON CSED (literal only)

Note:

The sum of Lines 9.10 through 9.18 equals Line 9.0 (NO. TDA MODULE INV).

  9.10 LESS THAN 1 YR–The number of TDA modules from line 9.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 0 through 51 cycles.
  9.11 1 YR LESS THAN 2 YR–The number of TDA modules from line 9.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 52 through 103 cycles.
  9.12 2 YR LESS THAN 3 YR–The number of TDA modules from line 9.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 104 through 155 cycles.
  9.13 3 YR LESS THAN 4 YR–The number of TDA modules from line 9.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 156 through 207 cycles.
  9.14 4 YR LESS THAN 7 YR–The number of TDA modules from line 9.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 208 through 363 cycles.
  9.15 7 YR LESS THAN 8 YR–The number of TDA modules from line 9.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 364 through 415 cycles.
  9.16 8 YR LESS THAN 9 YR–The number of TDA modules from line 9.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 416 through 467 cycles.
  9.17 9 YR & OVER–The number of TDA modules from line 9.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is at least 468 cycles.
  9.18 UNDETERMINED–The number of TDA modules from line 9.0 where the Collection Statute Expiration Date on IDRS is blank or zeros. The Collection Statute Expiration Date is used by the Collection Activity Reports (CAR), but a non–CAR program determines the date for all IDRS users.
  9.19 NO. CSED CYCLES–The number of cycles (weeks) left on the Collection Statute Expiration Date (CSED) associated with the TDAs from line 9.0. Dividing line 9.19 by line 9.0 will show the average amount of remaining CSED age of the Queue TDA inventory.
AMOUNT STRATIFICATIONS (literal only)

Note:

The sum of Lines 9.20 through 9.24 equals Line 9.0 NO. TDA MODULE INVENTORY).

  9.20 UNDER $2,000–The number of TDA modules from line 9.0 where the unpaid balance of assessment is less than $2,000.00.
  9.21 $2,000–9,999–The number of TDA modules from line 9.0 where the unpaid balance of assessment is in the range of $2,000.00 through $9,999.99.
  9.22 $10,000–24,999–The number of TDA modules from line 9.0 where the unpaid balance of assessment is in the range of $10,000.00 through $24,999.99.
  9.23 $25,000–99,999–the number of TDA modules from line 9.0 where the unpaid balance of assessment is in the range of $25,000.00 through $99,999.99.
  9.24 $100,000 & OVER–The number of TDA modules from line 9.0 where the unpaid balance of assessment is at least $100,000.00.
TAX PERIOD (literal only)
  9.25 NO. TAX YR 2014–The number of TDA modules from line 9.0 where the tax period is for a month in 2014.
  9.26 NO. TAX YR 2013–The number of TDA modules from line 9.0 where the tax period is for a month in 2013.
  9.27 NO. TAX YR 2012–The number of TDA modules from line 9.0 where the tax period is for a month in 2012.
  9.28 NO. TAX YR 2011–The number of TDA modules from line 9.0 where the tax period is for a month in 2011.
  9.29 NO. 2010 & PRIOR–The number of TDA modules from line 9.0 where the tax period is for a month in 2010 or a prior year.
TDA MODULE INVENTORY (literal only)

Note:

The sum of Lines 9.30 through 9.33 equals Line 9.0 (NO. TDA MODULE INVENTORY).

  9.30 GR 13 MOD INV–The number of TDA modules from line 9.0 where the grade level of the TDA is 13.
  9.31 GR 12 MOD INV–The number of TDA modules from line 9.0 where the grade level of the TDA is 12.
  9.32 GR 11 MOD INV–The number of TDA modules from line 9.0 where the grade level of the TDA is 11.
  9.33 GR 09 MOD INV–The number of TDA modules from line 9.0 where the grade level of the TDA is 9.
DR/NR INVENTORY (literal only)
  9.34 NO. DR/NR–The number of TDA modules in a Delayed Resolution/No Results (DR/NR) status at the end of the report period. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses.
  9.34.1 NO. LITIGATION–The number of DR/NR TDA modules from line 9.34 in litigation status (72 or 89 with TC 520).
  9.34.2 NO. OIC–The number of DR/NR TDA modules from line 9.34 in offer–in–compromise status (71).
DOLLAR AMOUNTS (literal only)
  9.35 AMT IN INVENTORY–The dollar amount associated with the TDA modules from line 9.0.
  9.36 AMT INV. INCREASE–The dollar amount associated with TC 29X and 30X (debit transactions) which posted to TDAs from line 9.0 during the report period. This data is needed in computing available dollars for collection.
  9.37 AMT $25,000–99,999–The dollar amount associated with the TDA modules from line 9.23.
  9.38 AMT $100,000 & OVER–The dollar amount associated with the TDA modules from line 9.24.
  9.39 AMT IN DR/NR INV–The dollar amount associated with the TDA modules from line 9.34.
  9.39.1 AMT LITIGATION–The dollar amount associated with the TDA modules from line 9.34.1.
  9.39.2 AMT AWAITING ADJ–The dollar amount associated with those TDA modules from line 9.34 awaiting adjustment action as indicated by a current status 53 due to a TC 470 with Closing Code 90.
  9.39.3 AMT AWAITING PAY TR–The dollar amount associated with those TDA modules from line 9.34 awaiting payment tracer action as indicated by a current status 53 due to a TC 470 with Closing Code 93.
  9.40 ACA 5000A/9010 INV-The number of modules in inventory for these ACA provisions.
TDA TAXPAYER RECEIPTS (literal only)
  10.1 NO. TDA TP RECEIPTS–The number of taxpayers or entities associated with line 6.0 which had no existing TDA or TDI in inventory at the time of receipt.
  10.1.1 NO. GRADE 13–The number of taxpayers or entities from line 10.1 where the grade level of the TDA entity is 13.
  10.1.2 NO. GRADE 12–The number of taxpayers or entities from line 10.1 where the grade level of the TDA entity is 12.
  10.1.3 NO. GRADE 11–The number taxpayers or of entities from line 10.1 where the grade level of the TDA entity is 11.
  10.1.4 NO. GRADE 09–The number of taxpayers or entities from line 10.1 where the grade level of the TDA entity is 9.
  10.1.5 NO. FROM CFf (Field Collection)– Number of TDA taxpayers or entities from line 10.1 that had a change in assignment number from Field Collection to the Queue, ACS or CSCO.
  10.1.6 RESERVED (literal only)
  10.1.7 NO FROM ACS– Number of TDA taxpayers or entities from line 10.1 that had a change in assignment number from ACS to Field Collection, Queue, or CSCO.
  10.1.8 NO FROM CSCO– Number of TDA taxpayers or entities from line 10.1 that had a change in assignment number from CSCO to Field Collection, Queue, or ACS.
  10.1.9 NO. TDA TP ISSUANCES–The number of taxpayers or entities associated with line 10.1 which had no existing TDA or TDI in inventory at the time of issuance.
  10.1.9.1 NO. GRADE 13–The number of taxpayers or entities from line 10.1.9 where the grade level of the TDA is 13.
  10.1.9.2 NO. GRADE 12–The number of taxpayers or entities from line 10.1.9 where the grade level of the TDA is 12.
  10.1.9.3 NO. GRADE 11–The number of taxpayers or entities from line 10.1.9 where the grade level of the TDA is 11.
  10.1.9.4 NO. GRADE 09–The number of taxpayers or entities from line 10.1.9 where the grade level of the TDA is 9.
  10.1.10 RESERVED (literal only)
TDA TAXPAYER DISPOSITIONS (literal only) only)
  10.2 NO. TDA TP DISPOSITIONS–The number of taxpayers or entities associated with line 7.7 with no remaining TDA or TDI.
  10.2.1 NO. GRADE 13–The number of taxpayers or entities from line 10.2 where the grade level of the TDA entity is 13.
  10.2.2 NO. GRADE 12–The number of taxpayers or entities from line 10.2 where the grade level of the TDA entity is 12.
  10.2.3 NO. GRADE 11–The number of taxpayers or entities from line 10.2 where the grade level of the TDA entity is 11.
  10.2.4 NO. GRADE 09–The number of entities from line 10.2 where the grade level of the TDA entity is 9.
  10.2.5 NO. TC 530–39–The number of taxpayers or entities associated with line 7.7.8.4 with no remaining TDA or TDI.
  10.2.6 7100 TP DISP–The number of taxpayers from Line 10.2, NO. TDA TP DISPOSITIONS, where assignment number equals 71XX.
TDA TAXPAYER INVENTORY (literal only)
  10.3 NO. TDA TP INVENTORY–The number of taxpayers or entities associated with line 9.0.
  10.3.1 NO. GRADE 13–The number of taxpayers or entities from line 10.3 where the grade level of the TDA entity is 13.
  10.3.2 NO. GRADE 12–The number of taxpayers or entities from line 10.3 where the grade level of the TDA entity is 12.
  10.3.3 NO. GRADE 11–The number of taxpayers or entities from line 10.3 where the grade level of the TDA entity is 11.
  10.3.4 NO. GRADE 09–The number of taxpayers or entities from line 10.3 where the grade level of the TDA entity is 9.
  10.3.5 NO. WITH 1 TDA–The number of taxpayers or entities from line 10.3 where there is only one remaining TDA open at the end of the report period.
  10.3.6 NO. WITH 2 TDA–The number of taxpayers or entities from line 10.3 where there are two remaining TDAs open at the end of the report period.
  10.3.7 NO. WITH 3 TDA–The number of taxpayers or entities from line 10.3 where there are three remaining TDAs open at the end of the report period.
  10.3.8 NO. WITH 4 TDA–The number of taxpayers or entities from line 10.3 where there are four remaining TDAs open at the end of the report period.
  10.3.9 NO. WITH 5–9 TDA–The number of taxpayers or entities from line 10.3 where there are more than four and less than 10 remaining TDAs open at the end of the report period.
  10.3.10 NO. 10 OR MORE TDA–The number of taxpayers or entities from line 10.3 where there are 10 or more remaining TDAs open at the end of the report period.
  10.3.11 NO. TRUST FUND TP–The number of taxpayers or entities from line 10.3 where there is at least one open Trust Fund TDA at the end of the report period.
  10.3.11.1 NO. WITH 1 TDA–The number of Trust Fund taxpayers or entities from line 10.3.10 with only one remaining TDA open at the end of the report period.
  10.3.11.2 NO. WITH 2 TDA–The number of Trust Fund taxpayers or entities from line 10.3.10 with two remaining TDAs open at the end of the report period.
  10.3.11.3 NO. WITH 3 TDA–The number of Trust Fund taxpayers or entities from line 10.3.10 with three remaining TDAs open at the end of the report period.
  10.3.11.4 NO. WITH 4 TDA–The number of Trust Fund taxpayers or entities from line 10.3.10 with four remaining TDAs open at the end of the report period.
  10.3.11.5 NO. WITH 5–9 TDA–The number of Trust Fund taxpayers or entities from line 10.3.10 with more than four and less than 10 remaining TDAs open at the end of the report period.
  10.3.11.6 NO. 10 OR MORE TDA–The number of Trust Fund taxpayers or entities from line 10.3.10 with 10 or more remaining TDAs open at the end of the report period.
  10.3.11.7 RESERVED (literal only)
  10.3.11.8 Q PYRAMIDING IND–The number of taxpayers or entities (TDA only or TDA/TDI Combo) in inventory with the IDRS Pyramiding Indicator present and assigned to the Queue.
  10.3.11.9 RESERVED (literal only)
  10.3.11.10 RESERVED (literal only)
  10.3.12 AGG TDA <$25,000–The number of taxpayers from line 10.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is less than $25,000.00.
  10.3.13 >$24,999 <$100,000–The number of taxpayers or entities from line 10.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $25,000.00, but less than $100,000.00.
  10.3.14 >$100,000–The number of taxpayers or entities from line 10.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $100,000.00.
  10.3.15 NO. ATAT TP INV.– The number of taxpayers from line 10.3 where the taxpayer entity has at least one TDA module with either an Exam project code indicating Abusive Tax Avoidance Transactions (ATAT) or (MFT 55 only) contain Penalty Reference Number 628.
  10.4 NO. TDA TP DR/NR INV–The number of entities associated with line 9.34.
  10.5 7100 TP INVENTORY–The number of taxpayers from line 10.3 where assignment number equals 71XX.
ACS/CS
TDA MODULE RECEIPTS (literal only)
  11.0 NO. TDA RECEIPTS–The number of TDA modules received into ACS/CS. The sum of lines 11.1, 11.2, 11.4, 11.5 and 11.6.
  11.1 NO. ISSUED–The number of tax modules going into TDA status during the report period.
  11.2 NO. TRSFR–IN W/IN FNCT–The number of TDA modules that had a change in area office code from another area to the area being reported. This indicates that 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/SE and W&I organizations.
  11.3 RESERVED (literal only)
  11.4 NO. FROM QUEUE–The number of TDA modules that had a change in assignment from the Queue to ACS/CS within the same area being reported.
  11.5 NO. FROM CSCO–The number of TDA modules that had a change in assignment from CSCO to ACS/CS within the same area being reported.
  11.6 NO. FROM CFf (Field Collection)–The number of TDA modules that had a change in assignment from Field Collection to ACS/CS within the same area being reported.
  11.7 ACA 5000A/9010 RCPTS. The number of module receipts for the ACA provisions.
  11.8 RESERVED: (literal only)
RECEIPT DETAILS (literal only)
  11.9 NO. ISSUED X CODED–The number of TDA module issuances from line 11.1 on Trust Fund accounts where the Primary TDA Code is X.
  11.10 ISSUED FR NOTICE–The number of TDA module issuances from line 11.1 where the status as of the prior weekend was 19, 20 (IMF only), 21, 54 (IMF only), 56 or 58.
  11.10.1 RESERVED (literal only)
  11.11 ISSUED FR IA–The number of TDA module issuances from line 11.1 where the status as of the prior weekend was 6X (Installment Agreement).
  11.12 ISSUED FR OTHER–The number of TDA module issuances from line 11.1 where the status as of the prior weekend was not 19, 20 (IMF only), 21, 54 (IMF only), 56, 58 or 6X.
  11.13 NO. ISS $25,000–99,999–The number of TDA module issuances from line 11.1 from $25,000.00–$99,999.99 at the time of the issuance.
  11.14 NO. ISS $100,000 & OVER–The number of TDA module issuances from line 11.1 that were $100,000 and over at the time of the issuance.
  11.15 EXAM/MFT 20 ISSUANCES–The number of TDA module issuances from line 11.1 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.
  11.16 NO. RECEIPTS 01XX–The number of TDA receipts from line 11.0 with an assignment in the range 0100–0199.
  11.16.1 NO. 0110–The number of TDA module receipts from line 11.0 with an assignment equal to 0110, indicating the taxpayer was sent to ACS/CS with related correspondence.
  11.16.2 NO. 0120–The number of TDA module receipts from line 11.0 with an assignment equal to 0120, indicating the taxpayer was sent to ACS/CS by Field Assistance for an Installment Agreement determination.
  11.17 NO. RECEIPTS 06XX–The number of TDA module receipts from line 11.0 with an assignment in the range 0600–0699, indicating the taxpayer had been assigned to the queue prior to going to ACS/CS.
  11.17.1 NO. ISSUED 0600–The number of TDA modules from line 1.1 with an assignment equal to 0600, indicating when these TDA modules were issued the taxpayer had a related TDA and/or TDI in the queue.
  11.17.2 NO. RECPTS 0601–06–The number of TDA modules from line 1.0 with an assignment in the range 0601–0606, indicating the taxpayer was manually requested from the queue for ACS/CS.
  11.17.3 NO. RECPTS 0606–The number of TDA modules from line 1.0 with an assignment equal to 0606, indicating the taxpayer had once been assigned to the queue by the Substitute For Return (SFR) Unit in CSCO.
  11.18 RESERVED (literal only)
RECEIPT DOLLAR AMOUNTS (literal only)
  11.19 AMOUNT RECEIPTS–The dollar amount associated with TDA modules on line 11.0.
  11.20 AMOUNT ISSUED–The dollar amount associated with TDA modules on line 11.1.
  11.21 AMOUNT TRANSFERS–IN–The dollar amount associated with TDA modules from line 11.2.
  11.22 RESERVED (literal only)
  11.23 AMOUNT FROM QUEUE–The dollar amount associated with TDA modules from line 11.4.
  11.24 AMOUNT FROM CSCO–The dollar amount associated with TDA modules from line 11.5.
  11.25 AMOUNT FROM CFf (Field Collection)–The dollar amount associated with TDA modules on line 11.6.
  11.26 RESERVED (literal only)
  11.27 AMOUNT ISS X CODED–The dollar amount of TDA modules from line 11.9.
  11.28 AMT ISS FR NOTICE–The dollar amount associated with the TDA issuances shown on line 11.10.
  11.29 AMT ISS FR IA–The dollar amount associated with the TDA issuances shown on line 11.11.
  11.30 AMOUNT ISS $25,000–99,999–The dollar amount associated with TDA modules from line 11.13.
  11.31 AMT ISS $100,000 & OVER–The dollar amount associated with TDA modules from line 11.14.
  11.32 AMT RECEIPTS 0600–The dollar amount associated with TDA modules from line 11.17.
  11.32.1 AMT ISS 0600–The dollar amount associated with TDA modules from line 11.17.1.
  11.33 RESERVED (literal only)
TDA MODULE GRADE DATA (literal only)
   

Note:

The sum of Lines 11.34, 11.35, 11.36, 11.37 equals Line 11.0 NO. TDA RECEIPTS.

  11.34 NO. GR 13 TDA RECEIPTS–The number of TDA modules from line 11.0 where the grade level of the TDA is 13.
   

Note:

The sum of LInes 11.34.1, 11.35.1, 11.36.1, 11.37.1 equals Line 11.1 NO. ISSUED.

  11.34.1 NO. GR 13 TDA ISSUED–The number of TDA modules from line 11.1 where the grade level of the TDA is 13.
  11.35 NO. GR 12 TDA RECEIPTS–The number of TDA modules from line 11.0 where the grade level of the TDA is 12.
  11.35.1 NO. GR 12 TDA ISSUED–The number of TDA modules from line 11.1 where the grade level of the TDA is 12.
  11.36 NO. GR 11 TDA RECEIPTS–The number of TDA modules from line 11.0 where the grade level of the TDA is 11.
  11.36.1 NO. GR 11 TDA ISSUED–The number of TDA modules from line 11.1 where the grade level of the TDA is 11.
  11.37 NO. GR 09 TDA RECEIPTS–The number of TDA modules from line 11.0 where the grade level of the TDA is 9.
  11.37.1 NO. GR 09 TDA ISSUED–The number of TDA modules from line 11.1 where the grade level of the TDA is 9.
ACTIVITY (LEFT INVENTORY) (literal only)
  12.0 NO. TDA MODULE ACTIVITY–The sum of lines 12.1, 12.3, 12.4, 12.5 and 12.7.
  12.1 NO. TRSFR–OUT–W/IN FNCT-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/SE and W&I organizations.
  12.2 RESERVED (literal only)
  12.3 NO. OUT TO QUEUE–The number of TDA modules where the assignment changed from the ACS/CS being reported to the Queue of the same area.
  12.4 NO. OUT TO CSCO–The number of TDA modules where the assignment changed from the ACS/CS being reported to CSCO of the same area.
  12.5 NO. OUT TO CFf (Field Collection)–The number of TDA modules where the assignment changed from the ACS/CS being reported to Field Collection within the same area.
  12.6 RESERVED (literal only)
  12.7 TDA MODULE DISP–The number of TDA modules that went to a Delayed Resolution/No Results or Immediate Resolution status.
   

Note:

The sum of Lines 12.7.1 through 12.7.4 equals Line 12.7 TDA MODULE DISP.

  12.7.1 NO. GRADE 13 DISP–The number of TDA modules from line 12.7 where the grade level of the TDA is 13.
  12.7.2 NO. GRADE 12 DISP–The number of TDA modules from line 12.7 where the grade level of the TDA is 12.
  12.7.3 NO. GRADE 11 DISP–The number of TDA modules from line 12.7 where the grade level of the TDA is 11.
  12.7.4 NO. GRADE 09 DISP–The number of TDA modules from line 12.7 where the grade level of the TDA is 9.
  12.7.5 RESERVED (literal only)
  12.7.6 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDA modules from line 12.7 were received in ACS and the week in which the TDA modules were disposed.
  12.7.6.1 AVERAGE CYCLES DISP–Line 12.7.6 divided by line 12.7.
  12.7.7 NO. TO IMM. RES. (Immediate Resolution)–The number of TDA dispositions from line 12.7 that were full paid (status 12) during the report period.
Excludes:
  • TFRP TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted.

  • BMF TDAs which moved to status 12 due to a TC 538.

  • TDA modules where the status 12 was due to the posting of TC 608, indicating the Collection Statute Expiration Date (CSED) expired.

Note:

See Line 12.7.8 below for modules that include these exclusions.

   

Note:

The sum of LInes 12.7.7.1 through 12.7.7.4 equals Line 12.7.7.

  12.7.7.1 NO. GRADE 13–The number of Immediate Resolution TDA modules from line 12.7.7 where the grade level of the TDA is 13.
  12.7.7.2 NO. GRADE 12–The number of Immediate Resolution TDA modules from line 12.7.7 where the grade level of the TDA is 12.
  12.7.7.3 NO. GRADE 11–The number of Immediate Resolution TDA modules from line 12.7.7 where the grade level of the TDA is 11.
  12.7.7.4 NO. GRADE 09–The number of Immediate Resolution TDA modules from line 12.7.7 where the grade level of the TDA is 9.
  12.7.7.5 ACA 5000A/9010 DISP-The number of module dispositions for the ACA provisions.
  12.7.8 NO. DR/NR DISP.-The number of TDA module dispositions from line 12.7 that went to a Delayed Resolution/No Results status.
Includes:
  • TFRP TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted.

  • BMF TDAs which moved to status 12 due to a TC 538.

  • TDA modules where the status 12 was due to the posting of TC 608, indicating the Collection Statute Expiration Date (CSED) expired.

The major DR/NR statuses are broken out on lines 12.7.8.1 through 12.7.8.12. See Exhibit 5.2 .4–1, Definitions of Abbreviations and Statuses, for a comprehensive list.
  12.7.8.1 NO. TO IA–The number of TDA module dispositions from line 12.7.8 that went to an Installment Agreement status (6X) during the report period.
  12.7.8.2 NO. TO DEFERRED–The number of TDA module dispositions from line 12.7.8 that went to deferred status (23) resulting from a TC 530 with Closing Code 09.
  12.7.8.3 NO. CURR. NOT COL–The number of TDA module dispositions from line 12.7.8 that were reported in currently not collectible status (53) resulting from TC 530 with Closing Code 01–18, 10–39.
  12.7.8.4 DUE TO 530–39–The number of TDA module dispositions from line 12.7.8.3 that were reported in currently not collectible status (53) with TC 530 with Closing Code 39.
  12.7.8.5 UTL/UTC–The number of TDA module dispositions from line 12.7.8.3 that were reported as currently not collectible as unable to locate or unable to contact. These TDA module dispositions reflect status 53 due to a TC 530 with Closing Code 03 or 12.
  12.7.8.6 BMF BNK/DEF–The number of BMF TDA module dispositions from line 12.7.8.3 that were reported as currently not collectible as bankrupt or defunct. These TDA module dispositions show status 53 due to a TC 530 with Closing Code 07 or 10.
  12.7.8.7 HARDSHIP–The number of TDA module dispositions from line 12.7.8.3 that were reported as currently not collectible due to financial hardship. These TDA module dispositions reflect status 53 due to TC 530 with a Closing Code from 24 through 32.
  12.7.8.8 NO. TO OIC ST 71–The number of TDA module from line 12.7.8 which moved to OIC status 71.
  12.7.8.9 NO. TO ADJUSTMENT–The number of TDA module dispositions from line 12.7.8 reflecting status 53 due to TC 470 with Closing Code 90.
  12.7.8.10 NO. TO LITIGATION–The number of TDA module dispositions from line 12.7.8 which moved to litigation status (72 or 89 with a TC 520).
  12.7.8.11 NO. REL OFF PD–The number of TFRP TDA module dispositions from line 12.7.8 which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted indicating a related officer paid an associated TFRP assessment. Includes BMF TDAs which moved to status 12 due to TC 538, indicating payment on a related TFRP assessment.
  12.7.8.12 NO. CSED–The number of TDA modules disposed via an expiration of Collection Statute Expiration Date (CSED). Additionally, for IMF and BMF TDAs a TC 608 must post the same cycle as the status 12 is generated and for NMF the TDA must no longer meet IDRS retention criteria.
  12.7.8.13 NO. OTHER DISP– The number of TDA module dispositions which did not qualify for other lines in the 12.7.8.X series.
  12.7.8.14 530–39 CYCS TO DISP–The number of cycles from line 2.7.5 associated with the modules from line 12.7.8.4.
  12.7.8.15 RESERVED (literal only)
  12.7.8.16 ACA 5000A/9010 DR/NR-The number of module DR/NR dispositions for these ACA provisions.
  12.8 AMT. TRANSFERS–OUT–The dollar amount associated with TDA modules from line 12.1.
  12.9 RESERVED (literal only)
  12.10 AMT. TO QUEUE–The dollar amount associated with TDA modules from line 12.3.
  12.11 AMT. TO CSCO–The dollar amount associated with TDA modules from line 12.4.
  12.12 AMT. TO CFf (Field Collection) –The dollar amount associated with TDA modules from line 12.5.
  12.13 RESERVED (literal only)
  12.14 AMT TO CNC–The dollar amount associated with TDA module dispositions from line 12.7.8.3.
  12.14.1 AMT TC 530–39–The dollar amount associated with TDA module dispositions from line 12.7.8.4.
  12.14.2 AMT TO UTL/UTC–The dollar amount associated with TDA module dispositions from line 12.7.8.5.
  12.14.3 AMT TO BNK/DEF–The dollar amount associated with TDA module dispositions from line 12.7.8.6.
  12.14.4 AMT TO HARDSHIP–The dollar amount associated with TDA module dispositions from line 12.7.8.7.
  12.15 AMT TO OIC ST 71–The dollar amount of TDA modules from line 12.7.8.8 which moved to OIC status 71.
  12.16 AMT TO ADJUSTMENT–The dollar amount associated with TDA module dispositions from line 12.7.8.9.
  12.17 AMT TO LITIGATION–The dollar amount associated with TDA module dispositions from line 12.7.8.10.
  12.18 AMOUNT CSED–The dollar amount of TCs 608 and 534, as well as the assessed balance of any NMF TDAs where the Collection Statute Expiration Date (CSED) had expired and the NMF TDA no longer met IDRS retention criteria. TC 608 is generated at Master File when all assessments have expired CSEDs, while TC 534 is input manually when one, but not all assessments in the module has expired.
  12.18.1 TC 534 CSED AMOUNT–The dollar amount of partial statute expirations from line 12.18. Subtracting line 12.18.1 from 12.18 will give the dollar amount associated with TDA module dispositions from line 12.7.8.12.
  12.19 RESERVED (literal only)
  12.20 RESERVED (literal only)
CREDITS (literal only)
  13.0 AMOUNT COLLECTED–The net amount of payment transactions (money collected) which posted to modules in active TDA status for this function during the report period. This includes TCs 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 and 896. (See Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses.)
  13.1 AMOUNT ABATED–The net amount of abatement transactions (the amount IRS lowered from what was owed), which posted to TDAs during the report period. This is not a subset of Line 13.0. This includes TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604. This is not a subset of Line 13.0 Amount Collected.

Note:

TC 604 only counted if no TC 605 in the same cycle.

  13.1.1 REL AMT PAID (Related Amount Paid)–The dollar amount of TDA abatements from line 13.1 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This is the amount of abatements from Line 13.1 that were due to credits for a payment/credit to a related TFRP assertion. For example, A and B both got TFRP from the corporation. A makes $1,000 payment, B gets $1,000 credit/abatement because of it. The abatement for B is on both Line 13.1 and 13.1.1. For BMF, the amount of any TC 538 indicating a payment was received on an associated TFRP assessment. This is not a subset of Line 13.0 Amount Collected.
  13.2 AMOUNT OFFSET–The net amount of offset transactions that posted to TDAs during the report period. This includes TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792 and 796. This is not a subset of Line 13.0 Amount Collected.
  13.3 RESERVED (literal only)
  13.4 DR/NR AMOUNT ABATED–The net amount of abatement transactions that posted to TDAs in DR/NR inventory status during the report period. This is not a subset of Line 13.0 Amount Collected. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR statuses. The abatement transactions consist of TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604. This is not a subset of Line 13.0 Amount Collected.

Note:

TC 604 only counted if no TC 605 in the same cycle.

  13.4.1 DR/NR REL AMT PAID (Related Amount Paid)–The dollar amount of TDA abatements from line 13.4 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This indicates the amounts of any TFRP TDAs that were abated due to credits posting to a related assessment. For BMF, the amount of any TC 538 indicating a payment was received on an associated assessment.
  13.5 RESERVED (literal only)
STRATIFICATIONS (literal only)
UNREVERSED AMTS COL From 13.0 (literal only)
  13.6 $0–99,999–The dollar amount of transactions from line 13.0 where the net amount is a credit in the rangeof $0.01 through $99,999.99.
  13.7 $100,000–499,999–The dollar amount of transactions from line 13.0 where the net amount is a credit in the range of $100,000.00 through $499,999.99.
  13.8 $500,000–999,999–The dollar amount of transactions from line 13.0 where the net amount is a credit in the range of $500,000.00 through $999,999.99.
  13.9 $1,000,000–1,999,999–The dollar amount of transactions from line 13.0 where the net amount is a credit in the range of $1,000,000.00 through $1,999,999.99.
  13.10 $2,000,000–4,999,999–The dollar amount of transactions from line 13.0 where the net transaction amount is a credit in the range of $2,000,000 through $4,999,999.99.
  13.11 $5,000,000–9,999,999–The dollar amount of transactions from line 13.0 where the net transaction amount is a credit in the range of $5,000,000.00 through $9,999,999.99.
  13.12 $10,000,000 & OVER–The dollar amount of transactions from line 13.0 where the net transaction amount is a credit of at least $10,000,000.00.
COLLECTED REVERSAL/REFDS FR 13.0 (literal only) (REFDS is refunds)
  13.13 $0–99,999–The dollar amount of transactions from line 13.0 where the net transaction amount is a debit from $0.01 through $99,999.99.
  13.14 $100,000–499,999–The dollar amount from line 13.0 where the net transaction amount is a debit from $100,000.00 through $499,999.99.
  13.15 $500,000–999,999–The dollar amount from line 13.0 where the net transaction amount is a debit from $500,000.00 through $999,999.99.
  13.16 $1,000,000 & OVER–The dollar amount from line 13.0 where the net transaction amount is a debit of at least $1,000,000.00.
TIME IN ACS/CS BEFORE POSTING UNREVERSED AMTS FROM 13.0 (literal only))
  13.17 AMT COL 0–4 CYCLES–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 5 cycles (weeks) from the time the TDA module was received by ACS/CS.
  13.18 AMT COL 5–8 CYCLES–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range of 5 cycles through 8 cycles from the time the TDA module was received by ACS/CS.
  13.19 AMT COL 9–25 CYCLES–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range of 9 cycles through 25 cycles from the time the TDA module was received by ACS/CS.
  13.20 AMT COL 26–52 CYCLES–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 26 cycles through 52 cycles from the time the TDA module was received the ACS/CS.
  13.21 AMT COL 53–104 CYCLES–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 53 cycles through 104 cycles from the time the TDA module was received by ACS/CS.
  13.22 AMT COL OVER 2 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is at least 105 cycles from the time the TDA module was received by the ACS/CS being reported.
TIME LEFT ON CSED BEFORE POSTING UNREV AMTS FROM 13.0 (literal only)
  13.23 AMT UNDER 1 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 53 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  13.24 AMT FROM 1 UP TO 4 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 53 cycles through 208 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  13.25 AMT FROM 4 UP TO 8 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 209 through 416 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  13.26 AMT FROM 8 UP TO 9 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 417 cycles through 468 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  13.27 AMT 9 OR MORE YRS–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is at least 469 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  13.28 AMT CSED UNDETERMINED–The dollar amount from line 13.0 where the net transaction amount is a credit and the Collection Statute Expiration Date is undetermined.
UNREVERSED OFFSETS FROM 13.2 (literal only)
  13.29 $0–999,999–The dollar amount from line 13.2 where the net transaction amount is a credit in the range of $.01 through $999,999.99.
  13.30 $1,000,000–1,999,999–The dollar amount from line 13.2 where the net transaction amount is a credit in the range of $1,000,000.00 through $1,999,999.99.
  13.31 $2,000,000–4,999,999–The dollar amount from line 13.2 where the net transaction amount is a credit in the range of $2,000,000.00 through $4,999,999.99.
  13.32 $5,000,000 & OVER–The dollar amount from line 13.2 where the net transaction amount is a credit of at least $5,000,000.00.
REVERSED OFFSETS FROM 13.2 (literal only)
  13.33 $0–999,999–The dollar amount from line 13.2 where the net transaction amount is a debit in the range of $0.01 through $999,999.99.
  13.34 $1,000,000 & OVER–The dollar amount from line 13.2 where the transaction is a debit for an amount of at least $1,000,000.00.
CASE GRADES OF AMTS FROM 13.0 (literal only)
  13.35 NO. GRADE 13–The amount collected from line 13.0 where the grade level of the TDA is 13.
  13.36 NO. GRADE 12–The amount collected from line 13.0 where the grade level of the TDA is 12.
  13.37 NO. GRADE 11–The amount collected from line 13.0 where the grade level of the TDA is 11.
  13.38 NO. GRADE 09–The amount collected from line 13.0 where the grade level of the TDA is 09.
  13.39 RESERVED (literal only)
  13.40 RESERVED (literal only)
  13.41 ACA 5000A/9010 COLL-The amount collected on modules of these ACA provisions.
TDA MODULE INVENTORY (literal only)
  14.0 NO. TDA MODULE INV–The number of TDA modules assigned to ACS/CS being reported. The last four digits of the TDA assignment number must fall in the range of 0000 through 0999.
  14.1 NO. 0110–The number of TDA modules from line 14.0 where the last four digits of the TDA assignment number equals 0110, indicating the taxpayer was assigned to ACS/CS and there was related correspondence.
  14.2 NO. 06XX–The number of TDA modules from line 14.0 where the last four digits of the TDA assignment number falls in the range of 0600 through 0699, indicating the taxpayer was returned from the Queue.
  14.2.1 NO. 0600–The number of TDA modules from line 14.0 where the last four digits of the TDA assignment number equals 0600, indicating the taxpayer was systemically returned from the Queue.
  14.2.2 RESERVED (literal only)
  14.3 PRIMARY AO VARIES– The number of TDA modules where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO assignment.
  14.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
   

Note:

The sum of Lines 14.5 through 14.8 equals Line 14.0 NO. TDA MODULE INV.

  14.5 LESS THAN 6 MONTHS–The number of TDA modules from line 14.0 which are less than 26 cycles ago moved into ACS/CS being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance, the cycle of receipt from Field Collection, Queue or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue or CSCO for at least one week.
  14.6 6 MONTHS TO 9 MONTHS–The number of TDA modules from line 14.0 which at least 26 cycles ago, but less than 39 cycles ago, moved into the ACS/CS being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from Field Collection, Queue, CSCO, or the cycle that TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue or CSCO for at least one week.
  14.7 10 TO 15 MONTHS–The number of TDA modules from line 14.0 which at least 39 cycles ago, but less than 65 cycles ago, moved into the ACS/CS being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from Field Collection, queue or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, queue or CSCO for at least one week.
  14.8 16 MONTHS AND OVER–The number of TDA modules from line 14.0 which at least 65 cycles ago moved into ACS/CS being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from Field Collection, Queue or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue, CSCO for at least one week.
  14.9 NO. CYCLES–The number of cycles (weeks) the TDA modules from line 14.0 have been in inventory in ACS/CS. Dividing line 14.9 by line 14.0 will show the average age of the ACS/CS TDA inventory.
TIME LEFT ON CSED (literal only)
   

Note:

The sum of Lines 14.10 through 14.18 equals Line 14.0 NO. TDA MODULE INV.

  14.10 LESS THAN 1 YR–The number of TDA modules from line 14.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range of 0 cycles through 51 cycles.
  14.11 1 YR LESS THAN 2 YR–The number of TDA modules from line 14.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range of 52 through 103 cycles.
  14.12 2 YR LESS THAN 3 YR–The number of TDA modules from line 14.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range of 104 cycles through 155 cycles.
  14.13 3 YR LESS THAN 4 YR–The number of TDA modules from line 14.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 156 cycles through 207 cycles.
  14.14 4 YR LESS THAN 7 YR–The number of TDA modules from line 14.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range of 208 cycles through 363 cycles.
  14.15 7 YR LESS THAN 8 YR–The number of TDA modules from line 14.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range of 364 cycles through 415 cycles.
  14.16 8 YR LESS THAN 9 YR–The number of TDA modules from line 14.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range of 416 cycles through 467 cycles.
  14.17 9 YR & OVER–The number of TDA modules from line 14.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is at least 468 cycles.
  14.18 UNDETERMINED–The number of TDA modules from line 14.0 where the Collection Statute Expiration Date on IDRS is blank or zeros. The Collection Statute Expiration Date is used by the Collection Activity Reports (CAR), but a non–CAR program determines the date for all IDRS users.
  14.19 NO. CSED CYCLES–The number of cycles (weeks) left on the Collection Statute Expiration Date (CSED) associated with the TDAs from line 14.0. Dividing line 14.19 by line 14.0 will show the average amount of remaining CSED age of the ACS/CS TDA inventory.
AMOUNT STRATIFICATIONS (literal only)
   

Note:

The sum of Lines 14.20 through 14.24 equals Line 14.0 NO. TDA MODULE INV.

  14.20 NO. UNDER $2,000–The number of TDA modules from line 14.0 where the unpaid balance of assessment is less than $2,000.00.
  14.21 $2,000–9,999–The number of TDA modules from line 14.0 where the unpaid balance of assessment is from $2,000.00 through $9,999.99.
  14.22 $10,000–24,999–The number of TDA modules from line 14.0 where the unpaid balance of assessment is from $10,000.00 through $24,999.99.
  14.23 $25,000–99,999–The number of TDA modules from line 14.0 where the unpaid balance of assessment is from $25,000.00 through $99,999.99.
  14.24 $100,000 & OVER–The number of TDA modules from line 14.0 where the unpaid balance of assessment is at least $100,000.00.
TAX PERIOD (literal only)
   

Note:

The sum of Lines 14.25 through 14.29 equals Line 14.0 NO. TDA MODULE INV.

  14.25 NO. TAX YR 2014–The number of TDA modules from line 14.0 where the tax period is for a month in 2014.
  14.26 NO. TAX YR 2013–The number of TDA modules from line 14.0 where the tax period is for a month in 2013.
  14.27 NO. TAX YR 2012–The number of TDA modules from line 14.0 where the tax period is for a month in 2012.
  14.28 NO. TAX YR 2011–The number of TDA modules from line 14.0 where the tax period is for a month in 2011.
  14.29 NO. 2010 & PRIOR–The number of TDA modules from line 14.0 where the tax period is for a month for 2010 or a prior year.
TDA MODULE INVENTORY (literal only)
   

Note:

The sum of LInes 14.30 through 14.33 equals Line 14.0 NO. TDA MODULE INV.

  14.30 GR 13 MOD INV–The number of TDA modules from line 14.0 where the grade level of the TDA is 13.
  14.31 GR 12 MOD INV–The number of TDA modules from line 14.0 where the grade level of the TDA is 12.
  14.32 GR 11 MOD INV–The number of TDA modules from line 14.0 where the grade level of the TDA is 11.
  14.33 GR 09 MOD INV–The number of TDA modules from line 14.0 where the grade level of the TDA is 9.
DR/NR INVENTORY (literal only)
  14.34 NO. DR/NR–The number of TDA modules in a Delayed Resolution/No Results (DR/NR) status at the end of the report period. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses.
  14.34.1 NO. LITIGATION–The number of DR/NR TDA modules from line 14.34 in litigation status (72 or 89 with TC 520).
  14.34.2 NO. OIC–The number of DR/NR TDA modules from line 14.34 in offer–in–compromise status (71).
DOLLAR AMOUNTS (literal only)
  14.35 AMT IN INVENTORY–The dollar amount associated with the TDA modules from line 14.0.
  14.36 AMT INV. INCREASE–The dollar amount associated with TC 29X and 30X (debit transactions) which posted to TDAs from line 14.0 during the report period. This data is needed in computing available dollars for collection.
  14.37 AMT $25,000–99,999–The dollar amount associated with the TDA modules from line 14.23.
  14.38 AMT $100,000 & OVER–The dollar amount associated with the TDA modules from line 14.24.
  14.39 AMT IN DR/NR INV–The dollar amount associated with the TDA modules from line 14.34.
  14.39.1 AMT LITIGATION–The dollar amount associated with the TDA modules from line 14.34.1.
  14.39.2 AMT AWAITING ADJ–The dollar amount associated with those TDA modules from line 14.34 awaiting adjustment action as indicated by a current status 53 due to a TC 470 with Closing Code 90.
  14.39.3 AMT AWAITING PAY TR–The dollar amount associated with those TDA modules from line 14.34 awaiting payment tracer action as indicated by a current status 53 due to a TC 470 with Closing Code 93.
  14.40 ACA 5000A/9010 INV-The number of modules in inventory for the ACA provisions.
TDA TAXPAYER RECEIPTS (literal only)
  15.1 NO. TDA TP RECEIPTS–The number of taxpayers or entities associated with line 11.0 which had no existing TDA or TDI in inventory at the time of receipt.
  15.1.1 NO. GRADE 13–The number of taxpayers or entities from line 15.1 where the grade level of the TDA entity is 13.
  15.1.2 NO. GRADE 12–The number of taxpayers or entities from line 15.1 where the grade level of the TDA entity is 12.
  15.1.3 NO. GRADE 11–The number of taxpayers or entities from line 15.1 where the grade level of the TDA entity is 11.
  15.1.4 NO. GRADE 09–The number of taxpayers or entities from line 15.1 where the grade level of the TDA entity is 9.
  15.1.5 NO. FROM CFf (Field Collection)– Number of TDA taxpayers or entities from line 15.1 that had a change in assignment number from Field Collection to Queue, ACS or CSCO.
  15.1.6 NO. FROM QUEUE– Number of TDA taxpayers or entities from line 15.1 that had a change in assignment number from the Queue to Field Collection, ACS or CSCO.
  15.1.7 RESERVED (literal only)
  15.1.8 NO. FROM CSCO– Number of TDA taxpayers or entities from line 15.1 that had a change in assignment number from CSCO to Field Collection, Queue or ACS.
  15.1.9 NO. TDA TP ISSUANCES–The number of taxpayers or entities associated with line 11.1 which had no existing TDA or TDI in inventory at the time of issuance.
  15.1.9.1 NO. GRADE 13–The number of taxpayers or entities from line 15.1.9 where the grade level of the TDA entity is 13.
  15.1.9.2 NO. GRADE 12–The number of taxpayers or entities from line 15.1.9 where the grade level of the TDA entity is 12.
  15.1.9.3 NO. GRADE 11–The number of taxpayers or entities from line 15.1.9 where the grade level of the TDA entity is 11.
  15.1.9.4 NO. GRADE 09–The number of taxpayers or entities from line 15.1.9 where the grade level of the TDA entity is 9.
  15.1.10 RESERVED (literal only)
TDA TAXPAYER DISPOSITIONS (literal only)
  15.2 NO. TDA TP DISPOSITIONS–The number of taxpayers or entities associated with line 12.7 with no remaining TDA or TDI.
  15.2.1 NO. GRADE 13–The number of taxpayers or entities from line 15.2 where the grade level of the TDA entity 13.
  15.2.2 NO. GRADE 12–The number of taxpayers or entities from line 15.2 where the grade level of the TDA entity 12.
  15.2.3 NO. GRADE 11–The number of taxpayers or entities from line 15.2 where the grade level of the TDA entity 11.
  15.2.4 NO. GRADE 09–The number of taxpayers or entities from line 15.2 where the grade level of the TDA entity 9.
  15.2.5 NO. TC 530–39–The number of taxpayers or entities associated with line 12.7.8.4 with no remaining TDA or TDI.
  15.2.6 RESERVED (literal only)
TDA TAXPAYER INVENTORY (literal only)
  15.3 NO. TDA TP INVENTORY–The number of taxpayers or entities associated with line 14.0.
  15.3.1 NO. GRADE 13–The number of taxpayers or entities from line 15.3 where the grade level of the TDA entity 13.
  15.3.2 NO. GRADE 12–The number of taxpayers or entities from line 15.3 where the grade level of the TDA entity 12.
  15.3.3 NO. GRADE 11–The number of taxpayers or entities from line 15.3 where the grade level of the TDA entity 11.
  15.3.4 NO. GRADE 09–The number of taxpayers or entities from line 15.3 where the grade level of the TDA entity 9.
  15.3.5 NO. WITH 1 TDA–The number of taxpayers or entities from line 15.3 where there is only one remaining TDA open at the end of the report period.
  15.3.6 NO. WITH 2 TDA–The number of taxpayers or entities from line 15.3 where there are two remaining TDAs open at the end of the report period.
  15.3.7 NO. WITH 3 TDA–The number of taxpayers or entities from line 15.3 where there are three remaining TDAs open at the end of the report period.
  15.3.8 NO. WITH 4 TDA–The number of taxpayers from line 15.3 where there are four remaining TDAs open at the end of the report period.
  15.3.9 NO. WITH 5–9 TDA–The number of taxpayers or entities from line 15.3 where there are more than four and less than 10 remaining TDAs open at the end of the report period.
  15.3.10 NO. 10 OR MORE TDA–The number of taxpayers or entities from line 15.3 where there are 10 or more remaining TDAs open at the end of the report period.
  15.3.11 NO. TRUST FUND TP–The number of taxpayers or entities from line 15.3 where there is at least one open TFRP TDA at the end of the report period.
  15.3.11.1 NO. WITH 1 TDA–The number of Trust Fund taxpayers or entities from line 15.3.11 with only one remaining TDA open at the end of the report period.
  15.3.11.2 NO. WITH 2 TDA–The number of Trust Fund taxpayers or entities from line 15.3.11 with two remaining TDAs open at the end of the report period.
  15.3.11.3 NO. WITH 3 TDA–The number of Trust Fund taxpayers or entities from line 15.3.11 with three remaining TDAs open at the end of the report period.
  15.3.11.4 NO. WITH 4 TDA–The number of Trust Fund taxpayers or entities from line 15.3.11 with four remaining TDAs open at the end of the report period.
  15.3.11.5 NO. WITH 5–9 TDA–The number of Trust Fund taxpayers or entities from line 15.3.11 with more than four and less than 10 remaining TDAs open at the end of the report period.
  15.3.11.6 NO. 10 OR MORE TDA–The number of Trust Fund taxpayers or entities from line 15.3.11 with 10 or more remaining TDAs open at the end of the report period.
  15.3.11.7 RESERVED (literal only)
  15.3.11.8 RESERVED (literal only)
  15.3.11.9 ACS PYRAMIDING IND–The number of TDA taxpayers (TDA only or TDA/TDI Combo) in inventory with the IDRS Pyramiding Indicator present and assigned to ACS.
  15.3.11.10 RESERVED (literal only)
  15.3.12 AGG TDA <$25,000–The number of taxpayers from line 15.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is less than $25,000.00.
  15.3.13 >$24,999 < $100,000–The number of taxpayers from line 15.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $25,000.00, but less than $100,000.00.
  15.3.14 >$100,000–The number of taxpayers from line 15.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $100,000.00.
  15.3.15 NO. ATAT TP INV.– The number of taxpayers from line 15.3 where the taxpayer has at least one TDA module with either an Exam project code indicating Abusive Tax Avoidance Transactions (ATAT) or (MFT 55 only) contain Penalty Reference Number 628.
  15.4 NO. TDA TP DR/NR INV–The number of entities associated with line 14.34.
  15.5 RESERVED (literal only)
COMPLIANCE SERVICES COLLECTION OPERATIONS (literal only)
TDA MODULE RECEIPTS (literal only)
  16.0 NO. TDA RECEIPTS–The number of TDA modules received into Compliance Services Collection Operations (CSCO). The sum of lines 16.1, 16.2, 16.3, 16.4 and 16.6.
  16.1 NO. ISSUED TO CSCO–The number of tax modules going into TDA status during the report period. Includes only TDA module issuances where the TDA assignment number shows a Branch 8.
  16.2 NO. TRSFRIN W/IN FNCT–The number of TDA modules that had a change in area office code from another area to the area being reported. This indicates that 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/SE and W&I organizations.
  16.3 NO. FROM ACS/CS–The number of TDA modules that had a change in assignment from ACS/CS to CSCO being reported.
  16.4 NO. FROM QUEUE–The number of TDA modules that had a change in assignment from the Queue to the CSCO being reported.
  16.5 RESERVED (literal only)
  16.6 NO. FROM CFf (Field Collection) –The number of TDA modules that had a change in assignment from Field Collection to the CSCO being reported.
  16.7 ACA 5000A/9010 RCPTS. The number of module receipts for these ACA provisions.
  16.8 RESERVED (literal only)
RECEIPT DETAILS (literal only)
  16.9 NO. ISSUED X CODED–The number of TDA module issuances from line 16.1 on Trust Fund accounts where the Primary TDA Code is X.
  16.10 ISSUED FR NOTICE–The number of TDA module issuances from line 16.1 where the status as of the prior weekend was 19, 20 (IMF only), 21, 54 (IMF ONLY), 56 or 58.
  16.10.1 RESERVED (literal only)
  16.11 ISSUED FR IA–The number of TDA module issuances from line 16.1 where the status as of the prior weekend was 6X (Installment Agreement).
  16.12 ISSUED FR OTHER–The number of TDA module issuances from line 16.1 where the status as of the prior weekend was not 19, 20 (IMF only), 21, 54 (IMF only), 56, 58 or 6X.
  16.13 NO. ISS $25,000–99,999–The number of TDA module issuances from line 16.1 from $25,000.00–$99,999.99 at the time of the issuance.
  16.14 NO. ISS $100,000 & OVER–The number of TDA module issuances from line 16.1 that were $100,000 and over at the time of the issuance.
  16.15 EXAM/MFT 20 ISSUANCES–The number of TDA module issuances from line 16.1 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.
  16.16 NO. ISSUED 8000–SFR–The number of TDA module issuances from line 16.1 where the TDA assignment equals 8000 indicating the TDAs are related to associated TDIs in the Substitute for Return (SFR) program in CSCO.
  16.17 RESERVED (literal only)
  16.18 RESERVED (literal only)
RECEIPT DOLLAR AMOUNTS (literal only)
  16.19 AMOUNT RECEIPTS–The dollar amount associated with TDA modules from line 16.0.
  16.20 AMOUNT ISSUED–The dollar amount associated with TDA modules from line 16.1.
  16.21 AMOUNT TRANSFERS–IN–The dollar amount associated with TDA modules from line 16.2.
  16.22 AMOUNT FROM ACS/CS–The dollar amount associated with TDA modules from line 16.3.
  16.23 AMOUNT FROM QUEUE–The dollar amount associated with TDA modules from line 16.4.
  16.24 RESERVED (literal only)
  16.25 AMOUNT FROM CFf (Field Collection)–The dollar amount associated with TDA modules from line 16.6.
  16.26 RESERVED (literal only)
  16.27 AMOUNT ISS X CODED–The dollar amount of TDA modules from line 16.9.
  16.28 AMT ISS FR NOTICE–The dollar amount associated with the TDA issuances shown on line 16.10.
  16.29 AMT ISS FR IA–The dollar amount associated with the TDA issuances shown on line 16.11.
  16.30 AMOUNT ISS $25,000–99,999–The dollar amount associated with TDA modules from line 16.13.
  16.31 AMT ISS $100,000 & OVER–The dollar amount associated with TDA modules from line 16.14.
  16.32 AMT ISS 8000–SFR–The dollar amount associated with TDA modules from line 16.16.
  16.33 RESERVED (literal only)
TDA MODULE GRADE DATA (literal only)
   

Note:

The sum of Lines 16.34, 16.35, 16.36 and 16.37 equals Line 16.0 NO. TDA RECEIPTS.

  16.34 NO. GR 13 TDA RECEIPTS–The number of TDA modules from line 16.0 where the grade level of the TDA is 13.
   

Note:

The sum of Lines 16.34.1, 16.35.1, 16.36.1 and 16.37.1 equals Line 16.1 NO. ISSUED TO CSCO.

  16.34.1 NO. GR 13 TDA ISSUED–The number of TDA modules from line 16.1 where the grade level of the TDA is 13.
  16.35 NO. GR 12 TDA RECEIPTS–The number of TDA modules from line 16.0 where the grade level of the TDA is 12.
  16.35.1 NO. GR 12 TDA ISSUED–The number of TDA modules from line 16.1 where the grade level of the TDA is 12.
  16.36 NO. GR 11 TDA RECEIPTS–The number of TDA modules from line 16.0 where the grade level of the TDA is 11.
  16.36.1 NO. GR 11 TDA ISSUED–The number of TDA modules from line 16.1 where the grade level of the TDA is 11.
  16.37 NO. GR 09 TDA RECEIPTS–The number of TDA modules from line 16.0 where the grade level of the TDA is 9.
  16.37.1 NO. GR 09 TDA ISSUED–The number of TDA modules from line 16.1 where the grade level of the TDA is 9.
ACTIVITY (LEFT INVENTORY) (literal only)
  17.0 NO. TDA MODULE ACTIVITY–The sum of lines 17.1, 17.2, 17.3, 17.5 and 17.7.
  17.1 NO. TRSFR OUT W/IN FNCT–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/SE and W&I organizations.
  17.2 NO. OUT TO ACS/CS–The number of TDA modules where the assignment changed from CSCO being reported to ACS/CS within the same area.
  17.3 NO. OUT TO QUEUE–The number of TDA modules where the assignment changed from CSCO being reported to the Queue within the same area.
  17.4 RESERVED (literal only)
  17.5 NO. OUT TO CFf (Field Collection)–The number of TDA modules where the assignment changed from the CSCO being reported to Field Collection for the same area.
  17.6 RESERVED (literal only)
  17.7 TDA MODULE DISP–The number of TDA modules that went to a Delayed Resolution/No Results or Immediate Resolution status.
   

Note:

The sum of Lines 17.7.1 through 17.7.4 equals Line 17.7 TDA MODULE DISP.

  17.7.1 NO. GRADE 13 DISP–The number of TDA modules from line 17.7 where the grade level of the TDA is 13.
  17.7.2 NO. GRADE 12 DISP–The number of TDA modules from line 17.7 where the grade level of the TDA is 12.
  17.7.3 NO. GRADE 11 DISP–The number of TDA modules from line 17.7 where the grade level of the TDA is 11.
  17.7.4 NO. GRADE 09 DISP–The number of TDA modules from line 17.7 where the grade level of the TDA is 9.
  17.7.5 RESERVED (literal only)
  17.7.6 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDA modules from line 17.7 were received in CSCO and the week in which the TDA modules were disposed.
  17.7.6.1 AVERAGE CYCLES DISP–Line 17.7.6 divided by line 17.7.
  17.7.7 NO. TO IMM. RES (Immediate Resolution).–The number of TDA dispositions from line 17.7 that were full paid (status 12) during the report period. Excludes:
  • TFRP TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted.

  • BMF TDAs which moved to status 12 due to a TC 538.

  • TDA modules where the status 12 was due to the posting of TC 608, indicating the Collection Statute Expiration Date (CSED) expired.


See Line 17.7.8 below for modules that include these exclusions.
   

Note:

The sum of Lines 17.7.7.1 through 17.7.7.4 equals Line 17.7.7 NO. TO IMM. RES.

  17.7.7.1 NO. GRADE 13–The number of Immediate Resolution TDA modules from line 17.7.7 where the grade level of the TDA is 13.
  17.7.7.2 NO. GRADE 12–The number of Immediate Resolution TDA modules from line 17.7.7 where the grade level of the TDA is 12.
  17.7.7.3 NO. GRADE 11–The number of Immediate Resolution TDA modules from line 17.7.7 where the grade level of the TDA is 11.
  17.7.7.4 NO. GRADE 09–The number of Immediate Resolution TDA modules from line 17.7.7 where the grade level of the TDA is 9.
  17.7.7.5 ACA 5000A./9010 DISP-The number of module dispositions for the ACA provisions.
  17.7.8 NO. DR/NR DISP-The number of TDA module dispositions from line 17.7 that went to a Delayed Resolution/No Results status. Includes:
  • TFRP TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted.

  • BMF TDAs which moved to status 12 due to a TC 538.

  • TDA modules where the status 12 was due to the posting of TC 608, indicating the Collection Statute Expiration Date (CSED) expired.

The major DR/NR statuses are broken out on lines 17.7.8.1 through 17.7.8.12. See Exhibit 5.2 .4–1, Definitions of Abbreviations and Statuses, for a comprehensive list.
  17.7.8.1 NO. TO IA–The number of TDA module dispositions from line 17.7.8 that went to an Installment Agreement status (6X) during the report period.
  17.7.8.2 NO. TO DEFERRED–The number of TDA module dispositions from line 17.7.8 that went to deferred status (23) resulting from a TC 530 with Closing Code 09.
  17.7.8.3 NO. CURR. NOT COL–The number of TDA module dispositions from line 17.7.8 that were reported in currently not collectible status (53) resulting from TC 530 with Closing Code 01–08, 10–39.
  17.7.8.4 DUE TO 530–39–The number of TDA module dispositions from line 17.7.8.3 that were reported in currently not collectible status (53) with TC 530 with Closing Code 39.
  17.7.8.5 UTL/UTC–The number of TDA module dispositions from line 17.7.8.3 that were reported as currently not collectible as unable to locate or unable to contact. These TDA module dispositions reflect status 53 due to a TC 530 with Closing Code 03 or 12.
  17.7.8.6 BMF BNK/DEF–The number of BMF TDA module dispositions from line 17.7.8.3 that were reported as currently not collectible as bankrupt or defunct. These TDA module dispositions show status 53 due to a TC 530 with Closing Code 07 or 10.
  17.7.8.7 HARDSHIP–The number of TDA module dispositions from line 17.7.8.3 that were reported as currently not collectible due to financial hardship. These TDA module dispositions reflect status 53 due to TC 530 with a Closing Code from 24 through 32.
  17.7.8.8 NO. TO OIC ST 71–The number of TDA module from line 17.7.8 which moved to OIC status 71.
  17.7.8.9 NO. TO ADJUSTMENT–The number of TDA module dispositions from line 17.7.8 reflecting status 53 due to TC 470 with Closing Code 90.
  17.7.8.10 NO. TO LITIGATION–The number of TDA module dispositions from line 17.7.8 which moved to litigation status (72 or 89 with a TC 520).
  17.7.8.11 NO. REL OFF PD–The number of TFRP TDA module dispositions from line 17.7.8 which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted indicating a related officer paid an associated TFRP assessment. Includes BMF TDAs which moved to status due to TC 538, indicating payment on a related TFRP assessment.
  17.7.8.12 NO. CSED–The number of TDA modules disposed via an expiration of Collection Statute Expiration Date (CSED). Additionally, for IMF and BMF TDAs a TC 608 must post the same cycle as the status 12 is generated and for NMF the TDA must no longer meet IDRS retention criteria.
  17.7.8.13 NO. OTHER DISP– The number of TDA module dispositions which did not qualify for other lines in the 17.7.8.X series.
  17.7.8.14 530–39 CYCS TO DISP–The number of cycles from line 2.7.5 associated with the modules from line 17.7.8.4.
  17.7.8.15 RESERVED (literal only)
  17.7.8.16 ACA 5000A/9010 DR/NR-The number of module DR/NR dispositions for these ACA provisions.
  17.8 AMT TRANSFERS–OUT–The dollar amount associated with TDA modules from line 17.1.
  17.9 AMT TO ACS/CS–The dollar amount associated with TDA modules from line 17.2.
  17.10 AMT TO QUEUE–The dollar amount associated with TDA modules from line 17.3.
  17.11 RESERVED (literal only)
  17.12 AMT TO CFf (Field Collection) AREAS–The dollar amount associated with TDA modules from line 17.5.
  17.13 RESERVED (literal only)
  17.14 AMT TO CNC–The dollar amount associated with TDA module dispositions from line 17.7.8.3.
  17.14.1 AMT TC 530–39–The dollar amount associated with TDA module dispositions from line 17.7.8.4.
  17.14.2 AMT TO UTL/UTC–The dollar amount associated with TDA module dispositions from line 17.7.8.5.
  17.14.3 AMT TO BNK/DEF–The dollar amount associated with TDA module dispositions from line 17.7.8.6.
  17.14.4 AMT TO HARDSHIP–The dollar amount associated with TDA module dispositions from line 17.7.8.7.
  17.15 AMT TO OIC ST 71–The dollar amount of TDA modules from line 17.7.8.8 which moved to OIC status 71.
  17.16 AMT TO ADJUSTMENT–The dollar amount associated with TDA module dispositions from line 17.7.8.9.
  17.17 AMT TO LITIGATION–The dollar amount associated with TDA module dispositions from line 17.7.8.10.
  17.18 AMOUNT CSED–The dollar amount of TCs 608 and 534, as well as the assessed balance of any NMF TDAs where the Collection Statute Expiration Date (CSED) has expired and the NMF TDA no longer met IDRS retention criteria. TC 608 is generated at Master File when all assessments have expired CSEDs, while TC 534 is input manually when one, but not all assessments in the module have expired.
  17.18.1 TC 534 CSED AMOUNT–The dollar amount of partial statute expirations from line 17.18. Subtracting line 17.18.1 from 17.18 will give the dollar amount associated with TDA module dispositions from line 17.7.8.12.
  17.19 RESERVED (literal only)
  17.20 RESERVED (literal only)
CREDITS (literal only)
  18.0 AMOUNT COLLECTED –The net amount of payment transactions (money collected) which posted to modules in active TDA status for this function during the report period. This includes TCs 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 and 896. (See Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses.)
  18.1 AMOUNT ABATED–The net amount of abatement transactions (the amount IRS lowered from what was owed), which posted to TDAs during the report period. This includes TC 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604. This is not a subset of Line 18.0 Amount Collected.

Note:

TC 604 only counted if no TC 605 in the same cycle.

  18.1.1 REL AMT PAID (Related Amount Paid)–The dollar amount of TDA abatements from line 18.1 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This is the amount of abatements from Line 18.1 that were due to credits for a payment/credit to a related TFRP assertion. For example, A and B both got TFRP from the corporation. A makes a $1,000 payment, B gets a $1,000 credit/abatement because of it. The abatement for B is on both line 18.1 and 18.1.1). For BMF, the amount of any TCs 538 indicating a payment was received on an associated TFRP assessment . This is not a subset of Line 18.0 Amount Collected.
  18.2 AMOUNT OFFSET–The net amount of offset transactions that posted to TDAs during the report period. This includes TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792 and 796. This is not a subset of Line 18.0 Amount Collected.
  18.3 DR/NR AMOUNT COLLECTED–The net amount of payment transactions that posted to TDAs in DR/NR status during the report period. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses. The payment transactions consist of TCs 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 and 896. This is not a subset of Line 18.0 Amount Collected.
  18.4 DR/NR AMOUNT ABATED–The net amount of abatement transactions that posted to TDAs in DR/NR status during the report period. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses. The abatement transactions consist of TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604. This is not a subset of Line 18.0 Amount Collected.

Note:

TC 604 only counted if no TC 605 in the same cycle.

  18.4.1 DR/NR REL AMT PAID (Related Amount Paid)–The dollar amount of TDA abatements from line 18.4 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This indicates the amounts of any TFRP TDAs that were abated due to credits posting to a related assessment. For BMF, the amount of any TC 538 indicating a payment was received on an associated assessment.
  18.5 DR/NR AMOUNT OFFSET–The net amount of offset transactions that posted to TDAs in DR/NR status during the report period. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR statuses. The offset transactions consist of TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792, and 796. This is not a subset of Line 18.3 DR/NR Amount Collected.
STRATIFICATIONS (literal only)
UNREVERSED AMTS COL FROM 18.0 (literal only)
  18.6 $0–99,999–The dollar amount of transactions from line 18.0 where the net amount is a credit in the range of $0.01 through $99,999.99.
  18.7 $100,000–499,999–The dollar amount of transactions from line 18.0 where the net amount is a credit in the range of $100,000.00 through $499,999.99.
  18.8 $500,000–999,999–The dollar amount of transactions from line 18.0 where the net amount is a credit in the range of $500,000.00 through $999,999.99.
  18.9 $1,000,000–1,999,999–The dollar amount of transactions from line 18.0 where the net amount is a credit in the range of $1,000,000.00 through $1,999,999.99.
  18.10 $2,000,000–4,999,999–The dollar amount of transactions from line 18.0 where the net transaction amount is a credit in the range of $2,000,000.00 through $4,999,999.99.
  18.11 $5,000,000–9,999,999–The dollar amount of transactions from line 18.0 where the net transaction amount is a credit in the range of $5,000,000.00 through $9,999,999.99.
  18.12 $10,000,000 & OVER–The dollar amount of transactions from line 18.0 where the net transaction amount is a credit of at least $10,000,000.00.
COLLECTED REVERSAL/REFDS FR 18.0 (literal only) (REFDS is refunds)
  18.13 $0–99,999–The dollar amount of transactions from line 18.0 where the net transaction amount is a debit from $0.01 through $99,999.99.
  18.14 $100,000–499,999–The dollar amount from line 18.0 where the net transaction amount is a debit from $100,000.00 through $499,999.99.
  18.15 $500,000–999,999–The dollar amount from line 18.0 where the net transaction amount is a debit from $500,000.00 through $999,999.99.
  18.16 $1,000,000 & OVER–The dollar amount from line 18.0 where the transaction amount is a debit of at least $1,000,000.00.
TIME IN CSCO BEFORE POSTING UNREVERSED AMTS FROM 18.0 (literal only)
  18.17 AMT COL. 0–4 CYCLES–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 5 cycles (weeks) from the time the TDA module was received by Compliance Services Collection Operations.
  18.18 AMT COL. 5–8 CYCLES–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range of 5 through 8 cycles from the time the TDA module was received by Compliance Services Collection Operations.
  18.19 AMT COL. 9–25 CYCLES–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range of 9 through 25 cycles from the time the TDA module was received by Compliance Services Collection Operations.
  18.20 AMT COL. 26–52 CYCLES–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 26 through 52 cycles from the time the TDA module was received by Compliance Services Collection Operations.
  18.21 AMT COL. 53–104 CYCLES–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 53 cycles through 104 cycles from the time the TDA module was received by Compliance Services Collection Operations.
  18.22 AMT COL. OVER 2 YR–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is at least 105 cycles from the time the TDA module was received by Compliance Services Collection Operations.
TIME LEFT ON CSED BEFORE POSTING UNREV AMTS FROM 18.0 (literal only)
  18.23 AMT. UNDER 1 YR–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 53 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  18.24 AMT. FROM 1 TO 4 YR–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 53 cycles through 208 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  18.25 AMT. FROM 4 TO 8 YR–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 209 cycles through 416 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  18.26 AMT. FROM 8 TO 9 YR–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 417 cycles through 468 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  18.27 AMT. 9 OR MORE YRS–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is at least 469 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  18.28 AMT. CSED UNDETERMINED–The dollar amount from line 18.0 where the net transaction amount is a credit and the Collection Statute Expiration Date is undetermined.
UNREVERSED OFFSETS FROM 18.2 (literal only)
  18.29 $0–999,999–The dollar amount from line 18.2 where the net transaction amount is a credit in the range of $0.01 through $999,999.99.
  18.30 $1,000,000–1,999,999–The dollar amount from line 18.2 where the net transaction amount is a credit in the range of $1,000,000.00 through $1,999,999.99.
  18.31 $2,000,000–4,999,999–The dollar amount from line 18.2 where the net transaction amount is a credit in the range of $2,000,000.00 through $4,999,999.99.
  18.32 $5,000,000 & OVER–The dollar amount from line 18.2 where the net transaction amount is a credit of at least $5,000,000.00.
REVERSED OFFSETS FROM 18.2 (literal only)
  18.33 $0–999,999–The dollar amount from line 18.2 where the net transaction amount is a debit in the range of $0.01 through $999,999.99.
  18.34 $1,000,000 & OVER–The dollar amount from line 18.2 where the transaction is a debit for an amount of at least $1,000,000.00.
CASE GRADES OF AMTS FROM 18.0 (literal only)
  18.35 NO. GRADE 13–The amount collected from line 18.0 where the grade level of the TDA is 13.
  18.36 NO. GRADE 12–The amount collected from line 18.0 where the grade level of the TDA is 12.
  18.37 NO. GRADE 11–The amount collected from line 18.0 where the grade level of the TDA is 11.
  18.38 NO. GRADE 09–The amount collected from line 18.0 where the grade level of the TDA is 09.
  18.39 RESERVED (literal only)
  18.40 RESERVED (literal only)
  18.41 ACA 5000A/9010 COLL-The amount collected on modules of these ACA provisions.
TDA MODULE INVENTORY (literal only)
  19.0 NO. TDA MODULE INV.–The number of TDA modules assigned to CSCO being reported. The last four digits of the TDA assignment number must fall in the range 8000 through 8999.
  19.1 NO. 8000–SFR–The number of TDA modules from line 19.0 where the last four digits of the TDA assignment number equals 8000, indicating the TDA modules are related to a TDI in Substitute for Return (SFR) processing.
  19.2 RESERVED (literal only)
  19.2.1 RESERVED (literal only)
  19.2.2 RESERVED (literal only)
  19.3 PRIMARY AO VARIES– The number of TDA modules where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
  19.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
  19.5 LESS THAN 6 MONTHS–The number of TDA modules from line 19.0 which less than 26 cycles ago moved into the CSCO being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance, the cycle of receipt from ACS/CS, Queue or Field Collection, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue, CSCO for at least one week.
  19.6 6 MONTHS TO 9 MONTHS–The number of TDA modules from line 19.0 which at least 26 cycles ago, but less than 39 cycles ago, moved into the CSCO being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, Queue or Field Collection, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue, CSCO for at least one week.
  19.7 10 TO 15 MONTHS–The number of TDA modules from line 19.0 which at least 39 cycles ago, but less than 65 cycles ago, moved into the CSCO being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, Queue or Field Collection, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue, CSCO for at least one week.
  19.8 16 MONTHS AND OVER–The number of TDA modules from line 19.0 which at least 65 cycles ago moved into the CSCO being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, queue or Field Collection, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, queue, CSCO for at least one week.
  19.9 NO. CYCLES–The number of cycles (weeks) the TDA modules from line 4.0 have been in inventory in CSCO. Dividing line 19.9 by line 19.0 will show the average age of the CSCO TDA inventory.
TIME LEFT ON CSED (literal only)
   

Note:

The sum of Lines 19.10 through 19.18 equals Line 19.0 NO. TDA MODULE INV.

  19.10 LESS THAN 1 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 0 through 51 cycles.
  19.11 1 YR LESS THAN 2 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 52 through 103 cycles.
  19.12 2 YR LESS THAN 3 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 104 through 155 cycles.
  19.13 3 YR LESS THAN 4 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 156 through 207 cycles.
  19.14 4 YR LESS THAN 7 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 208 through 363 cycles.
  19.15 7 YR LESS THAN 8 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 364 through 415 cycles.
  19.16 8 YR LESS THAN 9 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 416 through 467 cycles.
  19.17 9 YR & OVER–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is at least 468 cycles.
  19.18 UNDETERMINED–The number of TDA modules from line 19.0 where the Collection Statute Expiration Date on IDRS is blank or zeros. The Collection Statute Expiration Date is used by the Collection Activity Reports (CAR), but a non–CAR program determines the date for all IDRS users.
  19.19 NO. CSED CYCLES–The number of cycles (weeks) left on the Collection Statute Expiration Date (CSED) associated with the TDAs from line 19.0. Dividing line 19.19 by line 19.0 will show the average amount of remaining CSED age of the CSCO TDA inventory.
AMOUNT STRATIFICATIONS (literal only)
   

Note:

The sum of Lines 19.20 through 19.24 equals Line 19.0 NO. TDA MODULE INV.

  19.20 NO. UNDER $2,000–The number of TDA modules from line 19.0 where the unpaid balance of assessment is less than $2,000.00.
  19.21 NO. $2,000–9,999–The number of TDA modules from line 19.0 where the unpaid balance of assessment is from $2,000.00 through $9,999.99.
  19.22 $10,000–24,999–The number of TDA modules from line 19.0 where the unpaid balance of assessment is from $10,000.00 through $24,999.99.
  19.23 $25,000–99,999–The number of TDA modules from line 19.0 where the unpaid balance of assessment is from $25,000.00 through $99,999.99.
  19.24 $100,000 & OVER–The number of TDA modules from line 19.0 where the unpaid balance of assessment is at least $100,000.00.
TAX PERIOD (literal only)
   

Note:

The sum of Lines 19.25 through 19.29 equals Line 19.0 NO. TDA MODULE INV.

  19.25 NO. TAX YR 2014–The number of TDA modules from line 19.0 where the tax period is for a month in 2014.
  19.26 NO. TAX YR 2013–The number of TDA modules from line 19.0 where the tax period is for a month in 2013.
  19.27 NO. TAX YR 2012–The number of TDA modules from line 19.0 where the tax period is for a month in 2012.
  19.28 NO. TAX YR 2011–The number of TDA modules from line 19.0 where the tax period is for a month in 2011.
  19.29 NO. 2010 & PRIOR–The number of TDA modules from line 19.0 where the tax period is for a month in 2010 or a prior year.
TDA MODULE INVENTORY (literal only)
   

Note:

The sum of Lines 19.30 through 19.33 equals Line 19.0 NO. TDA MODULE INV.

  19.30 GR 13 MOD INV–The number of TDA modules from line 19.0 where the grade level of the TDA is 13.
  19.31 GR 12 MOD INV–The number of TDA modules from line 19.0 where the grade level of the TDA is 12.
  19.32 GR 11 MOD INV–The number of TDA modules from line 19.0 where the grade level of the TDA is 11.
  19.33 GR 09 MOD INV–The number of TDA modules from line 19.0 where the grade level of the TDA is 9.
DR/NR INVENTORY (literal only)
  19.34 NO. DR/NR–The number of TDA modules is a Delayed Resolution/No Results (DR/NR) status at the end of the report period. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses.
  19.34.1 NO. LITIGATION–The number of DR/NR TDA modules from line 19.34 in litigation status (72 or 89 with TC 520).
  19.34.2 NO. OIC–The number of DR/NR TDA modules from line 19.34 in offer–in–compromise status (71).
DOLLAR AMOUNTS (literal only)
  19.35 AMT IN INVENTORY–The dollar amount associated with the TDA modules from line 19.0.
  19.36 AMT INV. INCREASE–The dollar amount associated with TC 29X and 30X (debit transactions) which posted to TDAs from line 19.0 during the report period. This data is needed in computing available dollars for collection.
  19.37 AMT $25,000–99,999–The dollar amount associated with the TDA modules from line 19.23.
  19.38 AMT $100,000 & OVER–The dollar amount associated with the TDA modules from line 19.24.
  19.39 AMT IN DR/NR INV–The dollar amount associated with the TDA modules from line 19.34.
  19.39.1 AMT LITIGATION–The dollar amount associated with the TDA modules from line 19.34.1.
  19.39.2 AMT AWAITING ADJ–The dollar amount associated with those TDA modules from line 19.34 awaiting adjustment action as indicated by a current status 53 due to a TC 470 with Closing Code 90.
  19.39.3 AMT AWAITING PAY TR–The dollar amount associated with those TDA modules from line 19.34 awaiting payment tracer action as indicated by a current status 53 due to a TC 470 with Closing Code 93.
  19.40 ACA 5000A/9010-The number of modules in inventory for the ACA provisions.
TDA TAXPAYER RECEIPTS (literal only)
  20.1 NO. TDA TP RECEIPTS–The number of taxpayers or entities associated with line 16.0 which had no existing TDA or TDI in inventory at the time of receipt.
  20.1.1 NO. GRADE 13–The number of taxpayers or entities from line 20.1 where the grade level of the TDA entity is 13.
  20.1.2 NO. GRADE 12–The number of taxpayers or entities from line 20.1 where the grade level of the TDA entity is 12.
  20.1.3 NO. GRADE 11–The number of taxpayers or entities from line 20.1 where the grade level of the TDA entity is 11.
  20.1.4 NO. GRADE 09–The number of taxpayers or entities from line 20.1 where the grade level of the TDA entity is 9.
  20.1.5 NO. FROM CFf (Field Collection)– Number of TDA taxpayers or entities from line 20.1 that had a change in assignment number from Field Collection to Queue, ACS or CSCO.
  20.1.6 NO. FROM QUEUE– Number of TDA taxpayers or entities from line 20.1 that had a change in assignment number from Queue to Field Collection, ACS or CSCO.
  20.1.7 NO. FROM ACS– Number of TDA taxpayers or entities that had a change in assignment number from ACS to Field Collection, Queue or CSCO.
  20.1.8 RESERVED (literal only)
  20.1.9 NO. TDA TP ISSUANCES–The number of taxpayers or entities associated with line 20.1 which had no existing TDA or TDI in inventory at the time of issuance.
  20.1.9.1 NO. GRADE 13–The number of taxpayers or entities from line 20.1.9 where the grade level of the TDA entity is 13.
  20.1.9.2 NO. GRADE 12–The number of taxpayers or entities from line 20.1.9 where the grade level of the TDA entity is 12.
  20.1.9.3 NO. GRADE 11–The number of taxpayers or entities from line 20.1.9 where the grade level of the TDA entity is 11.
  20.1.9.4 NO. GRADE 09–The number of taxpayers or entities from line 20.1.9 where the grade level of the TDA entity is 9.
  20.1.10 RESERVED (literal only)
TDA TAXPAYER DISPOSITIONS (literal only)
  20.2 NO. TDA TP DISPOSITIONS–The number of taxpayers or entities associated with line 17.7 with no remaining TDA or TDI.
  20.2.1 NO. GRADE 13–The number of taxpayers or entities from line 20.2 where the grade level of the TDA entity is 13.
  20.2.2 NO. GRADE 12–The number of taxpayers or entities from line 20.2 where the grade level of the TDA entity is 12.
  20.2.3 NO. GRADE 11–The number of taxpayers or entities from line 20.2 where the grade level of the TDA entity is 11.
  20.2.4 NO. GRADE 09–The number of taxpayers or entities from line 20.2 where the grade level of the TDA entity is 9.
  20.2.5 NO. TC 530–39–The number of taxpayers or entities associated with line 17.7.8.4 with no remaining TDA or TDI.
  20.2.6 RESERVED (literal only)
TDA TAXPAYER INVENTORY (literal only)
  20.3 NO. TDA TP INVENTORY–The number of taxpayers or entities associated with line 19.0.
  20.3.1 NO. GRADE 13–The number of taxpayers or entities from line 20.3 where the grade level of the TDA entity is 13.
  20.3.2 NO. GRADE 12–The number of taxpayers or entities from line 20.3 where the grade level of the TDA entity is 12.
  20.3.3 NO. GRADE 11–The number of taxpayers or entities from line 20.3 where the grade level of the TDA entity is 11.
  20.3.4 NO. GRADE 09–The number of taxpayers or entities from line 20.3 where the grade level of the TDA entity is 9.
  20.3.5 NO. WITH 1 TDA–The number of taxpayers or entities from line 20.3 where there is one remaining TDA open at the end of the report period.
  20.3.6 NO. WITH 2 TDA–The number of taxpayers or entities from line 20.3 where there are two remaining TDAs open at the end of the report period.
  20.3.7 NO. WITH 3 TDA–The number of taxpayers or entities from line 20.3 where there are three remaining TDAs open at the end of the report period.
  20.3.8 NO. WITH 4 TDA–The number of taxpayers or entities from line 20.3 where there are four remaining TDAs open at the end of the report period.
  20.3.9 NO. WITH 5–9 TDA–The number of taxpayers or entities from line 20.3 where there are more than four and less than 10 remaining TDAs open at the end of the report period.
  20.3.10 NO. 10 OR MORE TDA–The number of taxpayers or entities from line 20.3 where there are 10 or more remaining TDAs open at the end of the report period.
  20.3.11 NO. TRUST FUND TP–The number of taxpayers or entities from line 20.3 where there is at least one open Trust Fund TDA at the end of the report period.
  20.3.11.1 NO. WITH 1 TDA–The number of Trust Fund taxpayers or entities from line 20.3.11 with only one remaining TDA open at the end of the report period.
  20.3.11.2 NO. WITH 2 TDA–The number of Trust Fund taxpayers or entities from line 20.3.11 with two remaining TDAs open at the end of the report period.
  20.3.11.3 NO. WITH 3 TDA–The number of Trust Fund taxpayers or entities from line 20.3.11 with three remaining TDAs open at the end of the report period.
  20.3.11.4 NO. WITH 4 TDA–The number of Trust Fund taxpayers or entities from line 20.3.11 with four remaining TDAs open at the end of the report period.
  20.3.11.5 NO. WITH 5–9 TDA–The number of Trust Fund taxpayers or entities from line 20.3.11 with more than four and less than 10 remaining TDAs open at the end of the report period.
  20.3.11.6 NO. 10 OR MORE TDA–The number of Trust Fund taxpayers or entities from line 20.3.11 with 10 or more remaining TDAs open at the end of the report period.
  20.3.11.7 RESERVED (literal only)
  20.3.11.8 RESERVED (literal only)
  20.3.11.9 RESERVED (literal only)
  20.3.11.10 CSCO PYRAMIDING IND–The number of taxpayers (TDA only or TDA/TDI Combo) in inventory with the IDRS Pyramiding Indicator present and assigned to CSCO.
  20.3.12 AGG TDA <$25,000–The number of taxpayers from line 20.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is less than $25,000.00.
  20.3.13 >$24,999 <$100,000–The number of taxpayers from line 20.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $25,000.00, but less than $100,000.00.
  20.3.14 >$100,000–The number of taxpayers from line 20.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $100,000.00.
  20.3.15 NO. ATAT TP INV.– The number of taxpayers from line 20.3 where the taxpayer has at least one TDA module with either an Exam project code indicating Abusive Tax Advoidance Transactions (ATAT) or MFT 55 only containing Penalty Reference Number 628.
  20.4 NO. TDA TP DR/NR INV–The number of entities associated with line 19.34.
  20.5 RESERVED (literal only)

Exhibit 5.2.4-3 
Taxpayer Delinquent Account Monthly Reports
Report Symbols NO–5000–1, 241 & NO–5000–2, 242
Part 2–Accounts Receivable Notices

Pages Pages for NO–5000–1, 2, 241, 242 Part 2 (All, National)
2-3 IMF TOTAL–Individual Master File consists of MFT 30, 55 and MFT 31.
4-6 ASFR–IMF account receivable notices with a Automated Substitute for Return (ASFR) assessment. The module must contain a TC 599 with closing 88 or 89, but not contain a TC 300 for an amount greater than $0.00.
7-9 1040 EXAM–IMF account receivable notices for MFT 30 with an Exam assessment. The TC 30X must be greater than $0.00.
10-12 1040 MATH ERROR– IMF account receivable notices not qualifying for ASFR or 1040 Exam, which contain MATH–ERR–INCREASING–TX–IND or IDRS in Section 50 of the Taxpayer Information File.
13-15 FED EMP/RET–IMF account receivable notices where the Federal employee/retiree indicator is on.
16-18 IRAF–The Individual Retirement Account File.
19-21 TRUST FUND RECOVERY PENALTY– IMF account receivable notices with MFT 55 and Penalty Reference Code 618. Formerly known as the 100% Penalty.
22-24 WI IMF–The number of IMF account receivable notices where the BOD code of the taxpayer currently is Wage and Investment (W&I).
25-27 SB IMF–The number of IMF account receivable notices where the BOD code of the taxpayer currently is Small Business/Self Employed (SB/SE).
28-30 IMF ATAT–The number of IMF receivable notices where the exam project code, or, if MFT 55, the penalty reference code Abusive Tax Avoidance Transactions (ATAT).
31-33 BMF TOTAL–The Business Master File consists of MFT 01/14, MFT 10 and MFT 02.
34-36 6020(B) FOR ACS/CS–BMF account receivable notices with MFTs 01, 03, 04, 06, 09, 10, 11, or 60 with a TC 599 with closing code 38 or 39 and the module does not contain a TC 300 for an amount greater than $0.00.
37-39 6020(B) BY Field Collection Areas–BMF account receivable notices with MFTs 01, 03, 04, 06, 09, 10, 11, or 60 with a TC 599 with closing code 63 or 64 and the module does not contain a TC 300 for an amount greater than $0.00.
40-42 A6020B–These are pages reflecting Balance Due Notices resulting from the Automated 6020B process.

Note:

Automated 6020(b) data was added in FY 2011.

43-45 BMF EXAM–BMF account receivable notices with a TC 300 greater than $0.00 which do not qualify as ETE assessments.
46-48 BMF MATH ERROR–BMF account receivable notices which do not qualify for BMF Exam, ETE, 6020(B) or Exam Assessment pages, but do contain a MATH–STATUS–CD of 3. This code is stored on IDRS in Section 60 of the Taxpayer Information File.
49-51 TAX EXEMPT–BMF account receivable notices where the BOD code of the taxpayer is Tax Exempt/Government Entity (TEGE).
52-54 LARGE BUS AND INTL–BMF account receivable notices where the BOD code of the taxpayer is Large Business and International (LB&I).
55-57 BMF SB–BMF account receivable notices where the BOD code of the taxpayer is SB/SE.
58-60 BMF ATAT–The number of BMF receivable notices where the exam project code is used to designate ATAT.
61-63 ETAP–BMF account receivable notices containing an Employment Tax Adjustment Program assessment. To qualify the module must contain a TC 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. The module must not contain a TC 300 for an amount greater than $0.00.
64-66 ETE–BMF account receivable notices containing an Employment Tax Examination assessment. To qualify 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 contain a TC 300 for an amount greater than $0.00.
67-69 BMF MFT 01/14–The number of counts/dollar amounts of BMF account receivable notices from pages 32–34 where the BMF MFT is 01 or 14.
70-72 BMF MFT 02–The number of counts/dollar amounts of BMF account receivable notices from pages 32–34 where the MFT is 02.
73-75 BMF MFT 10–The number of counts/dollar amounts of BMF account receivable notices from pages 32–34 where the MFT is 10.
76-78 BMF OTHER MFT–The number of counts/dollar amounts of BMF account receivable notices from pages 32–34 where the MFT is not 01, 02 or 10.
Part of this report provides separate pages for each Master File. The following describes the columns of each page.
IMF Columns
(A) TOTAL IMF FIRST NOTICES–IMF delinquent account notice modules with a status 19 or 21.
(B) EXAMINATION IMF FIRST NOTICES–IMF delinquent account first notice modules from column (A) with a posted TC 300, 304 or 308 within 4 cycles prior to the first notice issuance.
(C) IMF SECOND NOTICES–IMF delinquent account notice modules with status 20.
(D) IMF DELINQUENCY NOTICES–IMF delinquent account notice modules with status 54.
(E) IMF THIRD NOTICES–IMF delinquent account notice modules with status 56.
(F) IMF FOURTH NOTICES–IMF delinquent account modules with status 58.
(G) TOTAL IMF NOTICES–The total of columns (A), (C), (D), (E) and (F).
BMF Columns
(H) TOTAL BMF FIRST NOTICES–BMF delinquent account notice modules with status of 19 or 21.
(I) TRUST FUND BMF FIRST NOTICES–BMF delinquent account first notice modules from column (H) with MFT codes of 01 (Form 941), 04 (Form 942), 09 (Form CT–1), 11 (Form 943) or 03 (Form 720 with an abstract code of 22, 26, 27, 28 or 56).
(J) TOTAL BMF THIRD NOTICES–BMF delinquent account notice modules with a status 56.
(K) TRUST FUND BMF THIRD NOTICES–BMF delinquent account third notice modules from column (J) with MFT codes of 01 (Form 941), 04 (Form 942), 09 (Form CT–1), 11 (Form 943) or 04 (Form 720 with an abstract code of 22, 26, 27, 28 or 56).
(L) TOTAL BMF FOURTH NOTICES–BMF delinquent account notice modules with a status 58.
(M) TRUST FUND BMF FOURTH NOTICES–BMF delinquent account fourth notice modules from column (L) with MFT codes of 01 (Form 941), 04 (Form 942), 09 (Form CT–1), 11 (Form 943) or 03 (Form 720 with an abstract code of 22, 26, 27, 28 or 56).
(N) TOTAL BMF NOTICES–The total columns (H), (J), and (L).
IRAF Notices Columns
(O) IRAF-FIRST NOTICES–delinquent account notice modules with status 21.
(P) IRAF-THIRD NOTICES–delinquent account notice modules with status 56.
(Q) IRAF-FOURTH NOTICES–delinquent account notice modules with status 58.
(R) TOTAL IRAF NOTICES–The total of columns (O), (P) and (Q).
RECEIPTS (literal only)
  1.1 NO. ISSUED–The number of delinquent account notice modules issued during the report period.
  1.1.1 $0–1,999–The number of delinquent account notice modules from line 1.1 from $0–$1,999.99 at the time of issuance.
  1.1.2 $2,000–2,499–The number of delinquent account notice modules from line 1.1 from $2,000–$2,499.99 at the time of issuance.
  1.1.3 $2,500–2,999–The number of delinquent account notice modules from line 1.1 from $2,500–$2,999.99 at the time of issuance.
  1.1.4 $3,000–9,999–The number of delinquent account notice modules from line 1.1 from $3,000–$9,999.99 at the time of issuance.
  1.1.5 $10,000–24,999–The number of delinquent account notice modules from line 1.1 from $10,000–$24,999.99 at the time of issuance.
  1.1.6 $25,000–99,999–The number of delinquent account notice modules from line 1.1 from $25,000–$99,999.99 at the time of issuance.
  1.1.7 $100,000–999,999–The number of delinquent account notice modules from line 1.1 from $100,000–$999,999.99 at the time of issuance.
  1.1.8 $1,000,000 & OVER–The number of delinquent account notice modules from line 1.1 of at least $1,000,000.00.
  1.1.9 FROM STATUS 19/21–The number of notice issuances from line 1.1 where the prior status is 19 or 21 (commonly known as first notice).
  1.1.10 FROM STATUS 20–The number of notice issuances from line 1.1 where the prior status is 20 (commonly known as second notice and/or the IDRS 501 notice). This line will be reserved on BMF pages.
  1.1.11 FROM STATUS 54–The number of notice issuances from line 1.1 where the prior status is 54 (commonly known as the IMF Delinquency notice and/or the IDRS 502 notice). This line will be reserved on BMF pages.
  1.1.12 FROM STATUS 56–The number of notice issuances from line 1.1 where the prior status is 56 (commonly known as the third notice and/or the IDRS 503 notice).
  1.1.13 FROM STATUS 58–The number of notice issuances from line 1.1 where the prior status is 58 (commonly known as the fourth notice and/or the IDRS 504 notice).
  1.1.14 FROM STATUS 00–The number of notice issuances from line 1.1 where there was no prior status.
  1.1.15 FROM STATUS 12–The number of notice issuances from line 1.1 where the prior status was 12. For example, a bad check case being reactivated will often show 12 as the prior status.
  1.1.16 FROM STATUS 23–The number of notice issuances from line 1.1 where the prior status was 23 (commonly called deferred or tolerance).
  1.1.17 FROM CNC–The number of notice issuances from line 1.1 where the notice is being issued as part of a reversal of an uncollected account.
  1.1.18 FROM ADJ/PAY TR–The number of notice issuances from line 1.1 where the notice is being reactivated from a payment tracer or adjustment request as such requests did not fully satisfy the account.
  1.1.19 FROM STATUS 6X–The number of notice issuances from line 1.1 where the notice is being issued as part of a defaulted Installment Agreement.
  1.1.20 FROM STATUS 7X–The number of notice issuances from line 1.1 where the notice is being reactivated from a status in the range 70 through 79.
  1.1.20.1 FROM 72–The number of notice issuances from line 1.1.20 where the prior status is 72 (litigation).
  1.1.21 FROM STATUS 8X–The number of notice issuances from line 1.1 where the prior status is in the range 80 through 89.
  1.1.22 RESERVED (literal only)
  1.1.23 FROM OTHER–The number of notice issuances from line 1.1 which did not qualify for lines 1.1.9 through 1.1.22.
  1.1.24 PROV 9008 ISSUED–Number of Provision 9008 Branded Prescription Drugs modules Issued from line 1.1.
  1.1.25 ISS W/RO NUM
  1.1.26 5000A ISSUED-The number of 5000A notice modules issued.

Note:

These lines are added to the following pages: IMF Total, Fed EMP/Retiree, WI IMF and SB IMF. All other pages are shown as RESERVED.

  1.2 AMT ISSUED–The dollar amount associated with the delinquent account receivable notice on line 1.1.
  1.2.1 $10,000–99,999–The sum of the associated dollar amounts for lines 1.1.5 and 1.1.6.
  1.2.2 $100,000–999,999–The associated dollar amounts for line 1.1.7.
  1.2.3 $1,000,000 & OVER–The associated dollar amounts for line 1.1.8.
  1.2.3.1 >$100,000,000–From line 1.2.3, the dollar amounts of delinquent account receivable notices equal to or over $100,000,000.00.
  1.2.4 AMT PROV 9008 ISS– Amount from line 1.2 that are Provision 9008 Branded Prescription Drugs modules.

Note:

The following pages are shown as RESERVED: IMF Total, Fed EMP/Retiree, WI IMF and SB IMF.

  1.2.5 AMT 5000A ISSUED-The amount of 5000A notice modules issued.

Note:

These lines are added to the following pages: IMF Total, Fed EMP/Retiree, WI IMF and SB IMF. All other pages are shown as RESERVED.

ACTIVITY (literal only)
  2.1 TOTAL DISPOSITIONS–The number of tax modules that were updated from a delinquent account notice status to a full paid or Delayed Resolution/No Results status during the current report period. The sum of lines 2.1.1, 2.1.2, 2.1.3, 2.1.4, 2.1.5 , 2.1.6 and 2.1.8.
  2.1.1 NO IMM. RES–The number of delinquent account notice modules that were full paid (status 12) during the report period. Excludes: any TFRP modules where there is a pending or posting TC 241 with penalty reference code 699 indicating a portion of the assessment was abated in response to credits posting to a related assessment; BMF TDAs which moved to status 12 due to a TC 538. Also any TDA modules where the status 12 was due to the posting of TC 608, indicating the Collection Statute Expiration Date (CSED) expired.
  2.1.2 NO. CNC–The number of delinquent account notice modules that were reported currently not collectible (status 53 with an unreversed TC 530, Closing Code 01–08, 10–39) during the report period.
  2.1.3 NO. DEFERRED–The number of delinquent account notice modules that were deferred/tolerance (status 23) during the report period.
  2.1.4 TC 470 WITH CC–The number of delinquent account notices from line 2.1 TOTAL DISPOSITIONS reflecting a status 53 or 73 due to TC 470 with Closing Code 90, 93 or 99.
  2.1.5 NO. I.A.–The number of delinquent account notice modules that went to Installment Agreement status (status 6X) during the report period.
  2.1.5.1 SAME CYC AS ISS–The number from line 2.1.5 where the MF First Notice Cycle is equal to the cycle the notice moved into 6X status (Installment Agreement).
  2.1.5.2 PREASSESSED–The number from line 2.1.5.1 where the Installment Agreement was a result of command code IAPND.
  2.1.6 NO. TO LITIGATION–The number of notice dispositions from line 2.1 where the status is 72.
  2.1.6.1 SAME CYC AS ISS–The number from line 2.1.6 where the MF First Notice Cycle is equal to the cycle the notice moved to status 72 (litigation).
  2.1.7 RESERVED– (literal only)
  2.1.8 NO. OTHER DISP–The number from line 2.1 which did not qualify for lines 2.1.1, 2.1.2, 2.1.3, 2.1.4, 2.1.5 or 2.1.6. Does not include notices that moved to status 99, 22, 24 or 26 on this line.
  2.1.9 RESERVED (literal only)
  2.1.10 NO. TO TDA–The number of delinquent account notice modules that moved to status 22, 24 or 26 during the report period.
  2.1.10.1 NO. TO ST 22–The number of delinquent account notice modules from line 2.1.10 that moved to status 22 during the report period.
  2.1.10.2 NO. TO ST 24–The number of delinquent account notice modules from line 2.1.10 that moved to status 24 during the report period.
  2.1.10.3 NO. TO ST 26–The number of delinquent account notice modules from line 2.1.10 that moved to status 26 during the report period.
  2.1.11 NO 9008 DISPOSED– Number of Provision 9008 Branded Prescription Drugs modules from line 2.1 disposed.
  2.1.11.1 NO 9008 IMM RES– Number of Provision 9008 Branded Prescription Drugs modules from line 2.1 to Immediate resolution.
  2.1.12 NO DISP W/RO NUM– Number of modules from line 2.1 with Revenue Officer assignment number (TSIGN).
  2.1.13 5000A DISPOSED-The number of 5000A notice modules dispositions.

Note:

These lines are added to the following pages: IMF Total, Fed EMP/Retiree, WI IMF and SB IMF. All other pages are shown as RESERVED.

  2.1.13.1 5000A IMM RES-The number of 5000A notice modules dispositions qualifying as Immediate Resolution.

Note:

These lines are added to the following pages: IMF Total, Fed EMP/Retiree, WI IMF and SB IMF. All other pages are shown as RESERVED.

  2.2 AMT TO TDA–Associated dollar amount for line 2.1.10.
  2.2.1 AMT TO ST 22–Associated dollar amount from line 2.1.10 where the delinquent account notice module issued to status 22.
  2.2.2 AMT TO ST 24–Associated dollar amount from line 2.1.10 where the delinquent account notice module issued to status 24.
  2.2.3 AMT TO ST 26–Associated dollar amount from line 2.1.10 where the delinquent account notice module issued to status 26.
  2.3 RESERVED (literal only)
  2.4 AMT TO CNC–The dollar amount associated with line 2.1.2.
  2.5 AMT TO LITIGATION–The dollar amount associated with line 2.1.6.
  2.5.1 AMT SAME CYC–The dollar amount associated with line 2.1.6.1.
  2.6 AMT TO DEFERRED–The dollar amount associated with line 2.1.3.
  2.7 AMT TO I.A.–The dollar amount associated with line 2.1.5.
  2.7.1 AMT SAME CYC–The dollar amount associated with line 2.1.5.1.
  2.7.2 AMT PREASSESS–Dollar amount associated with line 2.1.5.2.
CREDITS (literal only)
  3.1 AMT COLLECTED–The net amount of payment transactions that posted to delinquent account notice modules during the report period. This includes TCs 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 850, 851, 856, 890, 892, 896.
  3.1.1 W/RO NUM–The net worth of payment transactions, from line 3.1, which posted to delinquent account notice modules during the report period which had a revenue officer assignment number (branch 1 through 5) as the current assignment at the time the payment posted.
  3.1.2 NO. COL TC–The number of collection transactions records associated with the amounts shown on line 3.1.
  3.1.2.1 NO. TC 670–The number of TCs 670 (subsequent payments) associated with the amounts shown on line 3.1.
  3.1.3 >$9,999 <99,999–The number of transactions associated with the amounts shown on line 3.1 where the dollar amount is a credit greater than $9,999.99 and less than $100,000.00.
  3.1.4 NO. >$99,999–The number of transactions associated with the amounts shown on line 3.1 where the dollar amount is a credit greater than $99,999.99.
  3.1.5 NO. REV/RFNDS–The number of transactions associated with the amounts shown on line 3.1 which are a debit (refund or reversals).
  3.1.5.1 $ REV/RFNDS–The dollar amount of the transactions associated with line 3.1.5.
  3.1.6 AMT 9008 COLLECTED–Amount collected for Provision 9008 Branded Prescription Drugs from line 3.1.
  3.1.7 AMT 5000A COLL-The amount collected on 5000A notice modules in inventory.

Note:

These lines are added to the following pages: IMF Total, Fed EMP/Retiree, WI IMF and SB IMF. All other pages are shown as RESERVED.

  3.2 AMT ABATED–The net amount of the abatement transactions that posted to delinquent account notice modules during the report period. This includes TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604.

Note:

TC 604 only counted if no TC 605 in the same cycle.

  3.2.1 NO. ABATE TC–The number of transactions associated with the amounts shown on line 3.2.
  3.2.1.1 REL CREDIT–The net amount of abatements, from line 3.1.2, which posted to TFRP modules where the TC is 241 with a Penalty Reference Code of 699. This indicates a portion of the assessment was abated to reflect credits which posted to a related assessment. For BMF, the number of TDAs which moved to status 12 in the same cycle a TC 538 was processed. TC 538 is used to credit a BMF module when a payment is received on an associated TFRP module.
  3.2.1.2 NO. 29X–The number of abatement transactions from line 3.2.1 where the TC is 291, 295 or 299.
  3.2.1.3 NO. 30X–The number of abatement transactions from line 3.2.1 where the TC is 301, 305 or 309.
  3.2.2 UNDER $10,000–The number of abatement transactions from line 3.2.1 where the associated dollar amount of the transaction is less than $10,000.00.
  3.2.3 $10,000–99,999–The number of abatement transactions from line 3.2.1 where the associated dollar amount of the transaction is greater than $9,999.99 and less than $100,000.00.
  3.2.4 $100,000–999,999–The number of abatement transactions from line 3.2.1 where the associated dollar amount is greater than $99,999.99 and less than $1,000,000.00.
  3.2.5 $1,000,000 & OVER–The number of abatement transactions from line 3.2.1 where the associated dollar amounts is greater than $1,000,000.00.
  3.2.5.1 >$100,000,000–The number of abatement transactions from line 3.2.5 where the associated dollar amount is greater than $100,000,000.00.
  3.2.6 AMT. TC 29X–The dollar amount associated with line 3.2.1.2.
  3.2.7 AMT. TC 30X–The dollar amount associated with line 3.2.1.3.
  3.3 AMT OFFSET–The net amount of offset transactions that posted to delinquent account notice modules during the report period. This includes TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792 or 796.
  3.3.1 NO. OFFSET TC–The number of offset transactions associated with the amounts shown on line 3.3.
  3.3.1.1 NO. TC 706–The number of offset transactions with TC 706 associated with line 3.3.1.
  3.3.1.2 AMT. TC 706–The dollar amount associated with line 3.3.1.1.
  3.3.1.3 RESERVED (literal only)
  3.3.1.4 RESERVED (literal only)
  3.4 DR/NR AMT COL–The net amount of payment transactions which posted during the report period. This includes TC 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 or 896.
  3.4.1 RESERVED (literal only)
  3.5 DR/NR AMT ABATED–The net amount of abatement transactions that posted during the report period. This includes TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604.

Note:

TC 604 only counted if no TC 605 in the same cycle.

  3.5.1 DR/NR REL CREDIT–The net amount of abatements from line 3.2.1, which posted to TFRP modules Delayed Resolution/No Results inventory where the TC is 241 with a Penalty Reference Code of 699. This indicates a portion of the assessment was abated to reflect credits which posted to a related assessment. For BMF, the number of TDAs which moved to status 12 in the same cycle a TC 538 was processed. TC 538 is used to credit a BMF module when a payment is received on an associated TFRP module. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses.
  3.6 DR/NR AMT OFFSET–The net amount of offset transaction that posted during the report period. This includes TC 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792 and 796.
INVENTORIES
  4.1 TAXPAYERS ACTIVE INV.–The number of taxpayers (entities) with open delinquent account notices at the end of the report period.
  4.2 NO. IN ACTIVE INV–The number of tax modules in delinquent account notice status at the end of the report period.
  4.2.1 NO. UNDER $2,000–The number of notices from line 4.2 where the associated dollar amount is less than $2,000.00.
  4.2.2 $2,000–9,999–The number of notices from line 4.2 where the associated dollar amount is greater than $1,999.99 and less than $10,000.00.
  4.2.3 $10,000–99,999–The number of notices from line 4.2 where the associated dollar amount is greater than $9,999.99 and less than $100,000.00.
  4.2.4 $100,000–999,999–The number of notices from line 4.2 where the associated dollar amount is greater than $99,999.99 and less than $1,000,000.00.
  4.2.5 NO. $1,000,000 & OVER–The number of delinquent account notice modules from line 4.2 with unpaid balance of assessment of at least $1,000,000.00.
  4.2.5.1 >$100,000,000–The number of notices from line 4.2.5 where the associated dollar amount is greater than $100,000,000.00.
  4.2.6 NO. 0–5 CYCLES–The number of notice modules, from line 4.2, where that status cycle of the notice is 5 or less cycles prior to the cycle of the report.
  4.2.7 NO. 6–25 CYCLES–The number of notice modules, from line 4.2, where the status cycle of the notice is from 6 to 25 cycles prior to the cycle of the report.
  4.2.8 NO. 26 CYCLES & OVER–The number of notice modules, from line 4.2, where the status cycle of the notice is at least 26 cycles prior to the cycle of the report.
  4.2.9 BOD SB–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently SB/SE.
  4.2.10 BOD WI–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently W&I.
  4.2.11 BOD TE–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently TE/GE.
  4.2.12 BOD LM–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently LB&I.
  4.2.13 BOD UNK–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently not classified.
  4.2.14 NO PROV 9008 INV– Number of Provision 9008 Branded Prescription Drugs modules from line 4.2.
  4.2.15 NO INV W/RO NUM– Number of modules from line 4.2 with Revenue Officer assignment number (TSIGN).
  4.2.16 5000A INVENTORY-The number of 5000A notice modules in inventory.

Note:

These lines are added to the following pages: IMF Total, Fed EMP/Retiree, WI IMF and SB IMF. All other pages are shown as RESERVED.

  4.3 AMT. IN ACTIVE INV.–The dollar amount associated with delinquent account notices on line 4.2.
  4.3.1 $AMT 4.2.1–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.1.
  4.3.2 $AMT 4.2.2–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.2.
  4.3.3 $AMT 4.2.3–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.3.
  4.3.4 $AMT 4.2.4–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.4.
  4.3.5 $AMT 4.2.5–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.5.
  4.3.5.1 $AMT 4.2.5.1–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.5.1.
  4.3.6 $AMT 4.2.9–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.9.
  4.3.7 $AMT 4.2.10–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.10.
  4.3.8 $AMT 4.2.11–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.11.
  4.3.9 $AMT 4.2.12–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.12.
  4.3.10 $AMT 4.2.13–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.13.
  4.3.11 AMT PROV 9008 INV– Dollar amount of the unpaid balance of assessment for the Provision 9008 Branded Prescription Drugs modules from line 4.3.
  4.3.12 AMT 5000A INVENTORY-The amount associated with the 5000A notice modules in inventory.

Note:

These lines are added to the following pages: IMF Total, Fed EMP/Retiree, WI IMF and SB IMF. All other pages are shown as RESERVED.

  4.4 TAXPAYERS DR/NR–The number of taxpayers (entities) with an immediate prior delinquent account notice status in a Delayed Resolution/No Results status at the end of the report period. This includes the following statuses: 14, 41, 42, 43, 44, 46, 47, 48, 51, 53 (TC 470, CC 90, 93, 94, or 95), 71, 72, 73, 89 and 91. Does not include deferred (status 23), currently not collectible (status 53, TC 530, Closing Code 01–08, 10–39) or Installment Agreement (status 6X).
  4.5 NO. IN DR/NR–The number of prior delinquent account notices in a Delayed Resolution/No Results status at the end of the report period associated with line 4.4. Does not include deferred (status 23), currently not collectible (status 53, TC 530, Closing Code 01–08, 10–39) or Installment Agreement (6X).
  4.5.1 NO. ST 72–The number of notice modules from line 4.5 where the current status is 72.
  4.6 AMT. IN DR/NR–The dollar amount associated with the delinquent account notices on line 4.5.
  4.6.1 AMT ST 72–The dollar amount associated with line 4.5.1.

Exhibit 5.2.4-4 
Taxpayer Delinquency Investigation Reports
Report Symbols NO–5000–3 & NO–5000–4
Part 1–TDIs

Columns: NO–5000–3 & NO–5000–4
  (A) ALL TDIs–Total of Columns (F), (G), and (H). Also will equal total of Columns (B), (C), (D) and (E). TDI is Taxpayer Delinquency Investigation.
  (B) SB TDIs–Number of Taxpayer Delinquency Investigations where the BOD of the taxpayer is currently Small Business (SB/SE).
  (C) WI TDIs–Number of Taxpayer Delinquency Investigations where the BOD of the taxpayer is currently Wage and Investment (W&I).
  (D) LB TDIs–Number of Taxpayer Delinquency Investigations where the BOD of the taxpayer is currently Large Business and International (LB&I).
  (E) TE/UNK TDIs–Number of Taxpayer Delinquency Investigations where the BOD of the taxpayer is currently Tax Exempt and Government Entities (TE/GE). This column also includes the miniscule amount of TDIs in which the BOD code of the taxpayer is currently not classified.
  (F) IMF TDIs–Total of Individual Master File (IMF) TDI entity counts (includes nonfiler, stop filer, CAWR and manually requested TDIs).
  (G) BMF TDIs–Total of BMF TDI entity counts.
  (H) NMF/EPMF TDIs–Total of Non–Master File and Employee Plans Master File entity counts.
  (I) FED EMP TDIs–Total number of IMF TDIs from Column (F) where the federal employee/retiree code is on.
  (J) ALL MODS–Total number of TDI modules associated with Column (A). A module is the combination of a tax period and MFT code.
  (K) SB MODS–Total number of TDI modules associated with Column (B).
  (L) WI MODS–Total number of TDI modules associated with Column (C).
  (M) LB MODS–Total number of TDI modules associated with Column (D).
  (N) TE/UNK MODS–Total number of TDI modules associated with Column (E).
  (O) IMF MODULES–Total of IMF TDI modules associated with Column (F).
  (P) TOTAL BMF MODULES–Total of BMF TDI modules associated with Column (G).
  (Q) F941/944–Total number of BMF TDI modules with either a BMF MFT 01 or BMF MFT 14.
  (R) FED EMP MODS–Total number of IMF TDI modules from Column (J) where the federal/retiree code is on.
Field (literal only)
TDI RECEIPTS (literal only)
   

Note:

Line numbers contained in this IRM do not apply to the National pages of the reports.

  1.0 RECEIPTS–Number of TDIs/TDI modules received into Field Collection. Includes the sum of lines1.1, 1.2, 1.3, 1.4 and 1.5.
  1.1 ISSUANCES–Number of TDIs/TDI modules that went to open TDI status during the report period. Excludes duplicate TDI requests and resequenced (merged) TDIs.
  1.2 TRANSFERS–IN–Number of TDIs/TDI 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/SE and W&I organizations.
  1.3 NO. FROM ACS/CS–The number of TDIs/TDI modules that had a change in assignment from ACS/CS to Field Collection within the same area being reported.
  1.3.1 Stand–Alone FR ACS/CS–The number of TDI entities associated with line 1.3 with no remaining TDAs.
  1.4 NO. FROM QUEUE–The number of TDIs/TDI modules that had a change in assignment from the queue to Field Collection within the same area being reported.
  1.4.1 Stand–Alone FR QUEUE–The number of TDI entities associated with line 1.4 with no remaining TDAs.
  1.5 NO. FROM CSCO–The number of TDIs/TDI modules that had a change in assignment from CSCO to Field Collection within the same area being reported.
  1.5.1 Stand Alone FR CSCO–The number of TDI entities associated with line 1.5 with no remaining TDAs.
  1.6 RESERVED (literal only)
  1.6.1 RESERVED (literal only)
  1.7 RESERVED (literal only)
RECEIPT DETAILS (literal only)
  1.8 REISSUED–The number of TDIs/TDI modules from line 1.1 which were issued because a TC 592 reversed an earlier disposition.
  1.9 MOD ADDED LATER–The number of TDI module issuances where the TDI mod status cycle is not equal (subsequent) to the Original TDI Cycle. Columns (J) through (R) only.
  1.10 ISSUED TY 2012–The number of TDI modules from line 1.1 issued for tax year 2012. Columns (J) through (R) only.
  1.10.1 RESERVED (literal only)
  1.11 ISSUED TY 2011–The number of TDI modules from line 1.1 where the tax period is in tax year 2011. Columns (J) through (R) only.
  1.12 ISSUED TY 2013–The number of TDI modules from line 1.1 where the tax period is in tax year 2013. Columns (J) through (R) only.
  1.12.1 ISSUED TX PRD 201306–The number of TDI modules from line 1.1 where the tax period is 6–30–2013. Columns (J) through (R) only.
  1.12.2 ISSUED TX PRD 201309–The number of TDI modules from line 1.1 where the tax period is 9–30–2013. Columns (J) through (R) only.
  1.12.3 ISSUED TX PRD 201312–The number of TDI modules from line 1.1 where the tax period is 12–31–2013. Columns (J) through (R) only.
  1.13 ISSUED TY 2014–The number of TDI modules from line 1.1 where the tax period is in tax year 2014. Columns (J) through (R) only.
  1.13.1 ISSUED TX PRD 201403–The number of TDI modules from line 1.1 where the tax period is 3–31–2014. Columns (J) through (R) only.
  1.13.2 ISSUED TX PRD 201406–The number of TDI modules from line 1.1 where the tax period is 6–30–2014. Columns (J) through (R) only.
  1.13.3 ISSUED TX PRD 201409–The number of TDI modules from line 1.1 where the tax period is 9–30–2014. Columns (J) through (R) only.
   

Note:

The following descriptions for Lines 1.14 through 1.17 apply to W&I and SB pages only. These lines on the National report are RESERVED.

  1.14 BRANCH 1–5 RECEIPTS–The number of TDIs/TDI modules from line 1.0 where the receipt was to an assignment in branches 1–5.
  1.14.1 BRANCH 1–5 ISSUANCES–The number of TDIs/TDI modules from line 1.1 where issuance was to an assignment in branches 1–5.
  1.14.2 BRANCH 1–5 FROM ACS/CS–The number of TDIs/TDI modules from line 1.3 where the receipt was to an assignment in branches 1–5.
  1.14.3 BRANCH 1–5 FROM QUEUE–The number of TDIs/TDI modules from line 1.4 where the receipt was to an assignment in branches 1–5.
  1.15 BRANCH 6 RECEIPTS–The number of TDIs/TDI modules from line 1.0 where the receipt was to an assignment in branch 6.
  1.15.1 6100 RECEIPTS–The number of TDIs/TDI modules from line 1.15 where the receipt was to assignment 6100.
  1.15.1.1 6100 FROM QUEUE–The number of TDIs/TDI modules from line 1.15.1 where the receipt was from the queue.
  1.15.1.2 6100 ISSUANCES–The number of TDIs/TDI modules from line 1.15.1 where the receipt was an issuance.
  1.15.2 64XX RECEIPTS–The number of TDIs/TDI modules from line 1.15 where the receipt was to an assignment in the range 6400 through 6499.
  1.15.2.1 64XX ISSUANCES–The number of TDIs/TDI modules from line 1.15 where the receipt was an issuance to an assignment in the range 6400 through 6499.
  1.15.3 65XX RECEIPTS–The number of TDIs/TDI modules from line 1.15 where the receipt was to an assignment in the range 6500 through 6599.
  1.15.3.1 65XX ISSUANCES–The number of TDIs/TDI modules from line 1.15 where the receipt was an issuance to an assignment in the range 6500 through 6599.
  1.15.4 68XX/69XX RECEIPTS–The number of TDIs/TDI modules from line 1.15 where the receipt was to an assignment in the range 6800 through 6999.
  1.15.4.1 68XX/69XX ISSUANCES–The number of TDIs/TDI modules from line 1.15 where the receipt was an issuance to an assignment in the range 6800 through 6999.
  1.16 RESERVED (literal only)
  1.17 RESERVED (literal only)
RECEIPT GRADE DATA (literal only)
  1.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 1.1 where the grade level of the TDI is 13.
  1.18.1 NO. GR. 13 TDIs ISSUED–The number of TDIs/TDI module issuances from line 1.1 where the grade level of the TDI is 13.
  1.19 NO. GR. 12 TDI RECEIPTS–The number of TDIs/TDI modules from line 1.1 where the grade level of the TDI is 12.
  1.19.1 NO. GR. 12 TDI ISSUED–The number of TDIs/TDI module issuances from line 1.1 where the grade level of the TDI is 12.
  1.20 NO. GR. 11 TDI RECEIPTS–The number of TDIs/TDI modules from line 1.1 where the grade level of the TDI is 11.
  1.20.1 NO. GR. 11 TDI ISSUED–The number of TDIs/TDI module issuances from line 1.1 where the grade level of the TDI is 11.
  1.21 NO. GR. 09 TDI RECEIPTS–The number of TDIs/TDI modules from line 1.1 where the grade level of the TDI is 9.
  1.21.1 NO. GR. 09 TDI ISSUED–The number of TDIs/TDI module issuances from line 1.1 where the grade level of the TDI is 9.
TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPT) (literal only)
  1.22 NO. TP RECEIPTS–The number of entities associated with line 1.0 which had no TDAs in inventory at the time of receipt.
  1.22.1 GRADE 13 TP–The number of entities from line 1.22 where the grade level of the TDI is 13.
  1.22.2 GRADE 12 TP–The number of entities from line 1.22 where the grade level of the TDI is 12.
  1.22.3 GRADE 11 TP–The number of entities from line 1.22 where the grade level of the TDI is 11.
  1.22.4 GRADE 09 TP–The number of entities from line 1.22 where the grade level of the TDI is 9.
  1.22.5 TAXPAYER ISSUANCES–The number of entities associated with line 1.1 which had no TDAs in inventory at the time of the TDI issuance.
  1.22.5.1 GRADE 13 TP ISSUED–The number of entities from line 1.22.5 where the grade level of the TDI is 13.
  1.22.5.2 GRADE 12 TP ISSUED–The number of entities from line 1.22.5 where the grade level of the TDI is 12.
  1.22.5.3 GRADE 11 TP ISSUED–The number of entities from line 1.22.5 where the grade level of the TDI is 11.
  1.22.5.4 GRADE 09 TP ISSUED–The number of entities from line 1.22.5 where the grade level of the TDI is 9.
ACTIVITY (LEFT INVENTORY) (literal only)
  2.0 TDI ACTIVITY—The number of TDI/TDI modules removed from Field Collection inventory. The sum of lines 2.1, 2.2, 2.3, 2.4 and 2.7.
  2.1 TRANSFERS–OUT–The number of TDIs/TDI modules removed from Field Collection inventory 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/SE and W&I organizations.
  2.2 NO. TO ACS/CS–The number of TDIs/TDI modules removed from Field Collection inventory because the assignment number changed within the same area to the ACS/CS.
  2.3 NO. TO QUEUE–The number of TDIs/TDI modules removed from Field Collection inventory because the assignment number changed within the same area to the queue.
  2.4 NO. TO CSCO–The number of TDIs/TDI modules removed from Field Collection inventory because the assignment number changed within the same area to the CSCO.
  2.5 RESERVED (literal only)
  2.6 RESERVED (literal only)
  2.7 DISPOSITIONS–The number of TDIs/TDI modules that left inventory by moving to Immediate Resolution status, Delayed Resolution/No Results status or were otherwise disposed (e.g. account merger satisfied the delinquency). Lines 2.7.1.1, 2.7.1.2, and 2.7.2.1 through 2.7.2.8 show the Transaction Codes which closed the TDIs/TDI modules. The break-out lines show the sum of the basic categories of disposition: line 2.7.1 IMMEDIATE RESOLUTION ( lines 2.7.1.1 plus 2.7.1.2); line 2.7.2 DR/NR DISPOSITIONS ( lines 2.7.2.1 through 2.7.2.8); and 2.7.3 OTHER DISP.
  2.7.1 IMMEDIATE RESOLUTION–The number of TDI modules from line 2.7 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 2.7.1.1 and 2.7.1.2.
  2.7.1.1 150–RETURN POSTED–The number of TDI modules from line 2.7.1 that went to an immediate resolution status this period due to a pending or posted return (TC150) or remittance with a return (TC610). Columns (J) through (R) only.
  2.7.1.2 599–RETURN SECURED–The number of TDI modules from line 2.7.1 that were disposed this report period as a result of pending or posted return secured (TC599). Columns (J) through (R) only.
  2.7.1.3 RESERVED (literal only)
  2.7.2 DR/NR DISPOSITIONS–Columns (A) through (I): The number of TDIs that went to a Delayed Resolution/No Results status with no remaining modules in open or Immediate Resolution status. Columns (J) through (R): The number of TDI modules disposed by TCs 590, 591, 593, 594, 595, 596, 597 and 598.
  2.7.2.1 590–NOT LIAB THIS PER–The number of TDI modules from line 2.7.2 closed by a pending or posted TC 590, not liable this period. Columns (J) through (R) only.
  2.7.2.2 591–NO LONGER LIABLE–The number of TDI modules from line 2.7.2 closed by a pending or posted TC 591, no longer liable. Columns (J) through (R) only.
  2.7.2.3 593–UNABLE TO LOCATE–The number of TDI modules from line 2.7.2 closed by a pending of posted TC 593, unable to locate. Columns (J) through (R) only.
  2.7.2.4 594–PREVIOUSLY FILED–The number of TDI modules from line 2.7.2 closed by a pending or posted TC 594, return previously filed. Columns (J) through (R) only.
  2.7.2.5 595–REFERRED TO EXAM–The number of TDI modules from line 2.7.2 closed by a pending or posted TC 595, referred to Examination. Columns (J) through (R) only.
  2.7.2.6 596–REFERRED TO CID–The number of TDI modules from line 2.7.2 closed by a pending or posted TC 596, referred to Criminal Investigation. Columns (J) through (R) only.
  2.7.2.7 597–SURVEYED–The number of TDI modules from line 2.7.2 closed by a pending or posted TC 597, surveyed. Columns (J) through (R) only.
  2.7.2.8 598–SHELVED–The number of TDI modules from line 2.7.2 closed by a pending or posted TC 598, shelved. Columns (J) through (R) only.
  2.7.2.9 RESERVED (literal only)
  2.7.3 OTHER DISP– Closures for reasons other than a return or TC59X. An example is a TIN merger.
  2.7.4 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDI entities from line 2.7.4 were received in Field Collection Areas and the week in which the TDIs were disposed. Columns (A) through (I) only.
  2.7.4.1 TC 597/598 CYCLES TO DISP–The number of cycles (weeks) from line 2.7.3 associated with the TDI entities from line 2.7 that were disposed via TC 598. Columns (A) through (I) only.
  2.7.5 AVERAGE CYCLES TO DISP–Line 2.7.4 divided by line 2.7. Columns (A) through (I) only.
  2.7.6 BRANCH 1–5 DISPOSITIONS–The number of TDIs/TDI module dispositions from line 2.7 where the assignment number is in the range 1000 through 5999.
  2.7.7 RESERVED (literal only)
  2.7.8 RESERVED (literal only)
TDI GRADE LEVEL DATA (literal only)
  2.8 NO. GRADE 13 TDI DISP–The number of TDIs/TDI modules from line 2.7 where the grade level of the TDI is 13.
  2.8.1 NO. GRADE 13 IMM RES–The number of TDIs/TDI modules Immediate Resolution from line 2.7.1 where the grade level of the TDI is 13.
  2.8.2 NO. GRADE 13 DR/NR–The number of TDIs/TDI modules Delayed Resolution/No Results from line 2.7.2 where the grade level of the TDI is 13.
  2.9 NO. GRADE 12 TDI DISP–The number of TDIs/TDI modules from line 2.7 where the grade level of the TDI is 12.
  2.9.1 NO. GRADE 12 IMM RES–The number of TDIs/TDI modules Immediate Resolution from line 2.7.1 where the grade level of the TDI is 12.
  2.9.2 NO. GRADE 12 DR/NR–The number of TDIs/TDI modules Delayed Resolution/No Results from line 2.7.2 where the grade level of the TDI is 12.
  2.10 NO. GRADE 11 TDI DISP–The number of TDIs/TDI modules from line 2.7 where the grade level of the TDI is 11.
  2.10.1 NO. GRADE 11 IMM RES–The number of TDIs/TDI modules Immediate Resolution from line 2.7.1 where the grade level of the TDI is 11.
  2.10.2 NO. GRADE 11 DR/NR–The number of TDIs/TDI modules Delayed Resolution/No Results from line 2.7.2 where the grade level of the TDI is 11.
  2.11 NO. GRADE 09 TDI DISP–The number of TDIs/TDI modules from line 2.7 where the grade level of the TDI is 9.
  2.11.1 NO. GRADE 09 IMM RES–The number of TDIs/TDI modules Immediate Resolution from line 2.7.1 where the grade level of the TDI is 9.
  2.11.2 NO. GRADE 09 DR/NR–The number of TDIs/TDI modules Delayed Resolution/No Results from line 2.7.2 where the grade level of the TDI is 9.
TP Stand Alone TDI DISP (literal only)
  2.12 NO. TAXPAYERS DISPOSED–The number of entities associated with line 2.7 with no remaining TDAs in inventory at the time of the TDI disposition.
  2.12.1 NO. GRADE 13 TP DISP–The number of entities from line 2.12 where the grade level of the TDI is 13.
  2.12.1.1 GRADE 13 TP IMM RES–The number of entities with a grade level of 13 of the TDI associated with line 2.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  2.12.1.2 GRADE 13 TP DR/NR–The number of entities with a grade level of 13 of the TDI associated with line 2.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  2.12.2 NO. GRADE 12 TP DISP–The number of entities from line 2.12 where the grade level of the TDI is 12.
  2.12.2.1 GRADE 12 TP IMM RES–The number of entities with a grade level of 12 of the TDI associated with line 2.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  2.12.2.2 GRADE 12 TP DR/NR–The number of entities with a grade level of 12 of the TDI associated with line 2.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  2.12.3 NO. GRADE 11 TP DISP–The number of entities from line 2.12 where the grade level of the TDI is 11.
  2.12.3.1 GRADE 11 TP IMM RES–The number of entities with a grade level of 11 of the TDI associated with line 2.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  2.12.3.2 GRADE 11 TP DR/NR–The number of entities with a grade level of 11 of the TDI associated with line 2.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  2.12.4 NO. GRADE 09 TP DISP–The number of entities from line 2.12 where the grade level of the TDI is 9.
  2.12.4.1 GRADE 09 TP IMM RES–The number of entities with a grade level of 9 of the TDI associated with line 2.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  2.12.4.2 GRADE 09 TP DR/NR–The number of entities with a grade level of 9 of the TDI associated with line 2.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  2.12.5 NO. TP DISP TC 597/598–The number of entities from line 2.12 where all the TDI modules were disposed by either TC 597 or TC 598 and there are no remaining TDAs in inventory.
IDS GENERATED (literal only)
  2.13 IDS TDI DISPOSITIONS–The number of TDIs/TDI modules removed from Field Collection inventory from line 2.7 where the Closing Code indicated the closing transaction came from the Inventory Delivery System.
  2.13.1 IDS TP TDI ONLY DISP–The number of Stand–Alone TDIs from line 2.12 removed from Field Collection inventory where Closing Code indicated the closing transaction came from the Inventory Delivery System and there is no remaining TDA.
  3.0 RESERVED (literal only)
TDI INVENTORY (literal only)
  4.0 NO. TDI INVENTORY–The number of open TDIs/TDI modules in the Field Collection Areas at the end of the report period.
  4.1 NO. BRANCH 1–5 –The number of TDIs/TDI modules from line 4.0 where the assignment number is in the range 1000 through 5999.
  4.2 NO. BRANCH 6–The number of TDIs/TDI modules from line 4.0 where the assignment number is in the range 6000 through 6999.
  4.2.1 NO. 6100–The number of TDIs/TDI modules from line 4.0 where the assignment number is 6100.
  4.3 Primary AO VARIES–The number of TDIs where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
  4.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
  4.5 LESS THAN 6 MONTHS–The number of TDIs/TDI modules from line 4.0 residing in Field Collection inventory less than 26 cycles.
  4.6 6 MONTHS TO 9 MONTHS–The number of TDIs/TDI modules from line 4.0 where the TDI moved into Field Collection at least 26 cycles but less than 39 cycles ago.
  4.7 10 MONTHS TO 15 MONTHS–The number of TDIs/TDI modules from line 4.0 where the TDI moved into Field Collection at least 39 but less than 65 cycles ago.
  4.8 16 MONTHS & OVER–The number of TDIs/TDI modules from line 4.0 where the TDI moved into Field Collection at least 65 cycles ago.
  4.9 ACCELERATED–The number of TDIs/TDI modules from line 4.0 which have a primary code of (in the entity) V, X, Q, T, Y, P, W, E, U, N, S, L, F or had open TDA on the entity at the time of the TDI issuance.
TAX PERIOD (NOT INCLUDING MFT 52 000000) (literal only)
  4.10 NO. MODS TY 2006 & PRIOR–The number of TDI modules from line 4.0 where the tax period falls is 12–31–06 or earlier.
  4.11 NO. MODS TY 2007–The number of TDI modules from line 4.0 where the tax period falls in tax year 2007.
  4.12 NO. MODS TY 2008–The number of TDI modules from line 4.0 where the tax period falls in tax year 2008.
  4.13 NO. MODS TY 2009–The number of TDI modules from line 4.0 where the tax period falls in tax year 2009.
  4.14 NO. MODS TY 2010–The number of TDI modules from line 4.0 where the tax period falls in tax year 2010.
  4.15 NO. MODS TY 2011–The number of TDI modules from line 4.0 where the tax period falls in tax year 2011.
  4.16 NO. MODS TY 2012–The number of TDI modules from line 4.0 where the tax period falls in tax year 2012.
  4.16.1 NO. MODS TX PRD 201203–The number of TDI modules from line 4.16 where the tax period is equal to 3–31–2012.
  4.16.2 NO. MODS TX PRD 201206–The number of TDI modules from line 4.16 where the tax period is equal to 6–30–2012.
  4.16.3 NO MODS TX PRD 201209–The number of TDI modules from line 4.16 where the tax period is equal to 9–30–2012.
  4.16.4 NO. MODS TX PRD 201212–The number of TDI modules from line 4.16 where the tax period is equal to 12–31–2012.
  4.17 NO. MODS TY 2013–The number of TDI modules from line 4.0 where the tax period falls in tax year 2013.
  4.17.1 NO. MODS TX PRD 201303–The number of TDI modules from line 4.17 where the tax period equals 3–31–2013
  4.17.2 NO. MODS TX PRD 201306–The number of TDI modules from line 4.17 where the tax period equals 6–30–2013.
  4.17.3 NO. MODS TX PRD 201309–The number of TDI modules from line 4.17 where the tax period equals 9–30–2013.
  4.17.4 NO. MODS TX PRD 201312–The number of TDI modules from line 4.17 where the tax period equals 12–31–2013.
  4.18 NO. MODS TY 2014–The number of TDI modules from line 4.0 where the tax period falls in tax year 2014.
  4.18.1 NO. MODS TX PRD 201403–The number of TDI modules from line 4.18 where the tax period is 3–31–2014.
  4.18.2 NO. MODS TX PRD 201406–The number of TDI modules from line 4.18 where the tax period is 6–30–2014.
  4.18.3 NO. MODS TX PRD 201409–The number of TDI modules from line 4.18 where the tax period is 9–30–2014.
  4.18.4 NO. MODS TX PRD 201412–The number of TDI modules from line 4.18 where the tax period is 12–31–2014.
GRADE LEVEL DATA (literal only)
  4.19 NO. GRADE 13–The number of TDIs/TDI modules from line 4.0 with a grade code of the TDI of 13.
  4.19.1 GRADE 13 WITH TDA–The number of TDI entities from line 4.19 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  4.20 NO. GRADE 12–The number of TDIs/TDI modules from line 4.0 with a grade code of the TDI of 12.
  4.20.1 GRADE 12 WITH TDA–The number of TDI entities from line 4.20 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  4.21 NO. GRADE 11–The number of TDIs/TDI modules from line 4.0 where the grade level of the TDI is 11.
  4.21.1 GRADE 11 WITH TDA–The number of TDI entities from line 4.21 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  4.22 NO. GRADE 09–The number of TDIs/TDI modules from line 4.0 where the grade level of the TDI is 09.
  4.22.1 GRADE 09 WITH TDA–The number of TDI Entities from line 4.22 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  4.23 TOTAL W/TDA–The total number of TDI entities from line 4.0 with at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  4.24 NO. REFUND FREEZE–The number of TDIs/TDI modules from line 4.0 where the taxpayer has a frozen refund.
  4.25 NO. FED EMPL/RET–The number of TDIs/TDI modules from line 4.0 where the taxpayer is currently designated as either a federal employee or federal retiree.
  4.26 RESERVED (literal only)
  4.27 RESERVED (literal only)
  4.28 BMF TDI ONLY PYRAMID–The number of BMF PYRAMIDER entities assigned to the Field with no remaining TDAs that meet the pyramiding criteria and with TDIs only and with no associated TDAs.
  4.29 RESERVED (literal only)
  4.30 NO. MODS MFT 52 000000–The number of TDI Modules from line 4.0 where the MFT = 52 and the tax period shows as 000000.
  4.31 RESERVED (literal only)
  4.32 RESERVED (literal only)
  4.33 RESERVED (literal only)
  5.0 RESERVED (literal only)
QUEUE (literal only)
TDI RECEIPTS (literal only)
  6.0 RECEIPTS–The number of TDIs/TDI modules received into the queue. The sum of lines 6.1, 6.2, 6.3, 6.5 and 6.6.
  6.1 ISSUANCES–The number of TDIs/TDI modules that went to open TDI status during the report period. Excludes duplicate TDI requests and resequenced (merged) TDIs.
  6.2 TRANSFERS–IN–The number of TDIs/TDI 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/SE and W&I organizations.
  6.3 NO. FROM ACS/CS–The number of TDIs/TDI modules that had a change in assignment within the same area from the ACS/CS to the queue.
  6.3.1 Stand–Alone FR ACS/CS–The number of TDI entities associated with line 6.3 with no remaining TDAs.
  6.4 RESERVED (literal only)
  6.4.1 RESERVED (literal only)
  6.5 NO. FROM CSCO–The number of TDIs/TDI modules that had a change in assignment within the same area from CSCO to the queue.
  6.5.1 Stand–Alone FR CSCO–The number of TDI entities associated with line 6.5 with no remaining TDAs.
  6.6 NO. FROM CFf (FIELD COLLECTION)–The number of TDIs/TDI modules that had a change in assignment from Field Collection to the queue in the same area.
  6.6.1 Stand–Alone FR CFf (FIELD COLLECTION)–The number of TDI entities associated with line 6.6 with no remaining TDAs.
  6.7 RESERVED (literal only)
RECEIPT DETAILS (literal only)
  6.8 REISSUED–The number of TDIs/TDI modules from line 6.1 which were issued because a TC 592 reversed an earlier disposition.
  6.9 MOD ADDED LATER–The number of TDI module issuances where the TDI mod status cycle is not equal (subsequent) to the Original TDI Cycle.
  6.10 ISSUED TY 2012–The number of TDI modules from line 6.1 issued for tax year 2012.
  6.10.1 RESERVED (literal only)
  6.11 ISSUED TY 2011–The number of TDI modules from line 6.1 where the tax period is in tax year 2011.
  6.12 ISSUED TY 2013–The number of TDI modules from line 6.1 where the tax period is in tax year 2013.
  6.12.1 ISSUED TX PRD 201306–The number of TDI modules from line 6.1 where the tax period is 6–30–2013.
  6.12.2 ISSUED TX PRD 201309–The number of TDI modules from line 6.1 where the tax period is 9–30–2013.
  6.12.3 ISSUED TX PRD 201312–The number of TDI modules from line 6.1 where the tax period is 12–31–2013.
  6.13 ISSUED TY 201412–The number of TDI modules from line 6.1 where the tax period is in tax year 2014.
  6.13.1 ISSUED TX PRD 201403–The number of TDI modules from line 6.1 where the tax period is 3–31–2014.
  6.13.2 ISSUED TX PRD 201406–The number of TDI modules from line 6.1 where the tax period is 6–30–2014.
  6.13.3 ISSUED TX PRD 201409–The number of TDI modules from line 6.1 where the tax period is 9–30–2014.
  6.14 FROM ACS/CS 0600–The number of TDIs/TDI modules from line 6.3 where the assignment on ACS/CS had been 0600, indicating this TDIs/TDI modules and/or related TDAs had previously been in the queue.
  6.14.1 FROM ACS/CS 0600 W/TDA–The number of TDI entities from line 6.14 with at least one related TDA.
  6.14.2 TY 2006 & PRIOR–The number of TDI modules from line 6.14 with a tax period of 12–31–2006 or prior.
  6.15 FROM SFR 8000–The number of TDIs/TDI modules from line 6.5 where the previous assignment was in Compliance Services Collection Operations as 8000, indicating the Automated Substitute for Return program.
  6.15.1 FROM SFR 8000 W/TDA–The number of TDI entities from line 6.15 where the TDI has at least one associated TDA.
  6.15.2 MODS TY 2006 & PRIOR–The number of TDI modules from line 6.15 where the tax period is 12–31–2006 or prior.
  6.15.3 MODS TY 2007–The number of TDI modules from line 6.15 where the tax period is in 2007.
  6.15.4 MODS TY 2008–The number of TDI modules from line 6.15 where the tax period is in 2008.
  6.15.5 MODS TY 2009–The number of TDI modules from line 6.15 where the tax period is in 2009.
  6.15.6 MODS TY 2010–The number of TDI modules from line 6.15 where the tax period is in 2010.
  6.15.7 RESERVED (literal only)
  6.16 FROM BR 1–5 –The number of TDIs/TDI modules from line 6.6 where the assignment in Field Collection Areas was from 1000 through 5999.
  6.16.1 FROM BR 1–5 W/TDA–The number of TDI entities from line 6.16 where the TDI has at least one associated TDA.
  6.16.2 RESERVED (literal only)
  6.17 RESERVED (literal only)
RECEIPT GRADE DATA (literal only)
  6.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 6.0 where the grade level of the TDI is 13.
  6.18.1 NO. GR. 13 TDI ISSUED–The number of TDIs/TDI module issuances from line 6.1 where the grade level of the TDI is 13.
  6.19 NO. GR. 12 TDI RECEIPTS–The number of TDIs/TDI modules from line 6.0 where the grade level of the TDI is 12.
  6.19.1 NO. GR. 12 TDI ISSUED–The number of TDIs/TDI module issuances from line 6.1 where the grade level of the TDI is 12.
  6.20 NO. GR. 11 TDI RECEIPTS–The number of TDIs/TDI modules from line 6.0 where the grade level of the TDI is 11.
  6.20.1 NO. GR. 11 TDI ISSUED–The number of TDIs/TDI module issuances from line 6.1 where the grade level of the TDI is 11.
  6.21 NO. GR. 09 TDI RECEIPTS–The number of TDIs/TDI modules from line 6.0 where the grade level of the TDI is 9.
  6.21.1 NO. GR. 09 TDI ISSUED–The number of TDIs/TDI module issuances from line 6.1 where the grade level of the TDI is 9.
TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPT) (literal only)
  6.22 NO. TP RECEIPTS–The number of entities associated with line 6.0 which had no TDAs in inventory at the time of receipt.
  6.22.1 GRADE 13 TP–The number of entities from line 6.22 where the grade level of the TDI is 13.
  6.22.2 GRADE 12 TP–The number of entities from line 6.22 where the grade level of the TDI is 12.
  6.22.3 GRADE 11 TP–The number of entities from line 6.22 where the grade level of the TDI is 11.
  6.22.4 GRADE 09 TP–The number of entities from line 6.22 where the grade level of the TDI is 9.
  6.22.5 TAXPAYER ISSUANCES–The number of entities associated with line 6.1 which had no TDAs in inventory at the time of the TDI issuance.
  6.22.5.1 GRADE 13 TP ISSUED–The number of entities from line 6.22.5 where the grade level of the TDI is 13.
  6.22.5.2 GRADE 12 TP ISSUED–The number of entities from line 6.22.5 where the grade level of the TDI is 12.
  6.22.5.3 GRADE 11 TP ISSUED–The number of entities line 6.22.5 where the grade level of the TDI is 11.
  6.22.5.4 GRADE 09 TP ISSUED–The number of entities from line 6.22.5 where the grade level of the TDI is 9.
ACTIVITY (LEFT INVENTORY) (literal only)
  7.0 TDI ACTIVITY–The number of TDIs/TDI modules removed from queue inventory. The sum of lines 7.1, 7.2, 7.4, 7.5 and 7.7.
  7.1 TRANSFERS–OUT–The number of TDIs/TDI modules removed from queue inventory 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/SE and W&I organizations.
  7.2 NO. TO ACS/CS–The number of TDIs/TDI modules removed from queue inventory because the assignment number changed to ACS/CS within the same area.
  7.3 RESERVED (literal only)
  7.4 NO. TO CSCO–The number of TDIs/TDIs modules removed from queue inventory because the assignment number changed to CSCO within the same area.
  7.5 NO. TO CFf (FIELD COLLECTION)–The number of TDIs/TDI modules removed from queue inventory because the assignment number changed to Field Collection within the same area.
  7.6 RESERVED (literal only)
  7.7 DISPOSITIONS–The number of TDIs/TDI modules that left inventory by moving to Immediate Resolution status, Delayed Resolution/No Results status or were otherwise disposed (e.g. account merger satisfied the delinquency). Lines 7.7.1.1, 7.7.1.2, and 7.7.2.1 through 7.7.2.8 show the Transaction Codes which closed the TDIs/TDI modules. The break-out lines show the sum of the basic categories of disposition: line 7.7.1 IMMEDIATE RESOLUTION (lines 7.7.1.1 plus 7.7.1.2); line 7.7.2 DR/NR DISPOSITIONS (lines 7.7.2.1 through 7.7.2.8); and 7.7.3 OTHER DISP.
  7.7.1 IMMEDIATE RESOLUTION–Columns (A) through (I): The number of TDI modules from line 7.7 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 7.7.1.1 and 7.7.1.2.
  7.7.1.1 150–RETURN POSTED–The number of TDI modules from line 7.7.1 .that went to an immediate resolution status this period due to a pending or posted return (TC150) or remittance with a return (TC610). Columns (J) through (R) only.
  7.7.1.2 599–RETURN SECURED–The number of TDI modules from line 7.7.1 that were disposed this report period as a result of pending or posted return secured (TC599). Columns (J) through (R) only.
  7.7.1.3 RESERVED (literal only)
  7.7.2 DR/NR DISPOSITIONS–Columns (A) through (I): The number of TDIs from line 7.7 that went to a Delayed Resolution/No Results status with no remaining modules in open or Immediate Resolution status. Columns (J) through (R): The number of TDI modules disposed by TCs 590, 591, 593, 594, 595, 596, 597 and 598.
  7.7.2.1 590–NOT LIAB THIS PER–The number of TDI modules from line 7.7.2 closed by a pending or posted TC 590, not liable this period. Columns (J) through (R) only.
  7.7.2.2 591–NO LONGER LIABLE–The number of TDI modules from line 7.7.2 closed by a pending or posted TC 591, no longer liable. Columns (J) through (R) only.
  7.7.2.3 593–UNABLE TO LOCATE–The number of TDI modules from line 7.7.2 closed by a pending of posted TC 593, unable to locate. Columns (J) through (R) only.
  7.7.2.4 594–PREVIOUSLY FILED–The number of TDI modules from line 7.7.2 closed by a pending or posted TC 594, return previously filed. Columns (J) through (R) only.
  7.7.2.5 595–REFERRED TO EXAM–The number of TDI modules from line 7.7.2 closed by a pending or posted TC 595, referred to Examination. Columns (J) through (R) only.
  7.7.2.6 596–REFERRED TO CID–The number of TDI modules from line 7.7.2 closed by a pending or posted TC 596, referred to Criminal Investigation. Columns (J) through (R) only.
  7.7.2.7 597–SURVEYED–The number of TDI modules from line 7.7.2 closed by a pending or posted TC 597, surveyed. Columns (J) through (R) only.
  7.7.2.8 598–SHELVED–The number of TDI modules from line 7.7.2 closed by a pending or posted TC 598, shelved. Columns (J) through (R) only.
  7.7.2.9 RESERVED (literal only)
  7.7.3 OTHER DISP– Closures for reasons other than a return or TC59X. An example is a TIN merger.
  7.7.4 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDI entities from line 2.7 were received in the queue and the week in which the TDIs were disposed. Columns (A) through (I) only.
  7.7.4.1 TC 597/598 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDIs from line 2.7 were received in the queue and the week in which the TDIs were disposed via TC 598, shelved. Columns (A) through (I) only.
  7.7.5 AVERAGE CYCLES TO DISP– Line 7.7.4 divided by line 7.7. Columns (A) through (I) only.
  7.7.6 DISPTX PRD 2006 & PRIOR–The number of TDI module dispositions from line 7.7 where the tax period is for 12–31–2006 or prior.
  7.7.7 RESERVED (literal only)
  7.7.8 NO. 7100 DISP–The number of modules from Line 7.7 where assignment number equals 71XX.
TDI GRADE LEVEL DATA (literal only)
  7.8 NO. GRADE 13 TDI DISP–The number of TDIs/TDI module dispositions from line 7.7 where the grade level of the TDI is 13.
  7.8.1 NO. GRADE 13 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 7.7.1 where the grade level of the TDI is 13.
  7.8.2 NO. GRADE 13 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 7.7.2 where the grade level of the TDI is 13.
  7.9 NO. GRADE 12 TDI DISP–The number of TDIs/TDI module dispositions from line 7.7 where the grade level of the TDI is 12.
  7.9.1 NO. GRADE 12 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 7.7.1 where the grade level of the TDI is 12.
  7.9.2 NO. GRADE 12 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 7.7.2 where the grade level of the TDI is 12.
  7.10 NO. GRADE 11 TDI DISP–The number of TDIs/TDI module dispositions from line 7.7 where the grade level of the TDI is 11.
  7.10.1 NO. GRADE 11 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 7.7.1 where the grade level of the TDI is 11.
  7.10.2 NO. GRADE 11 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 7.7.2 where the grade level of the TDI is 11.
  7.11 NO. GRADE 09 TDI DISP–The number of TDIs/TDI module dispositions from line 7.7 where the grade level of the TDI is 9.
  7.11.1 NO. GRADE 09 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 7.7.1 where the grade level of the TDI is 9.
  7.11.2 NO. GRADE 09 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 7.7.2 where the grade level of the TDI is 9.
TAXPAYER Stand Alone DISPOSITIONS (literal only)
  7.12 NO. TAXPAYERS DISPOSED–The number of entities associated with line 7.7 with no remaining TDAs in inventory at the time of the TDI disposition.
  7.12.1. NO. GRADE 13 TP DISP–The number of entities from line 7.12 where the grade level of the TDI is 13.
  7.12.1.1 GRADE 13 TP IMM RES–The number of entities with a grade level of 13 associated with line 7.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  7.12.1.2 GRADE 13 TP DR/NR–The number of entities with a grade level of 13 of the TDI associated with line 7.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  7.12.2 NO. GRADE 12 TP DISP–The number of entities from line 7.12 where the grade level of the TDI is 12.
  7.12.2.1 GRADE 12 TP IMM RES–The number of entities with a grade level of 12 associated with line 7.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  7.12.2.2 GRADE 12 TP DR/NR–The number of entities with a grade level of 12 of the TDI associated with line 7.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  7.12.3 NO. GRADE 11 TP DISP–The number of entities from line 7.12 where the grade level of the TDI is 11.
  7.12.3.1 GRADE 11 TP IMM RES–The number of entities with a grade level of 11 associated with line 7.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  7.12.3.2 GRADE 11 TP DR/NR–The number of entities where the grade level of the TDI is 11 associated with line 7.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  7.12.4 NO. GRADE 09 TP DISP–The number of entities from line 7.12 where the grade level of the TDI is 9.
  7.12.4.1 GRADE 09 TP IMM RES–The number of entities where the grade level of the TDI is 9 associated with line 7.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  7.12.4.2 GRADE 09 TP DR/NR–The number of entities with a grade level of the TDI of 9 associated with line 7.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  7.12.5 NO. TP DISP TC 597/598–The number of entities from line 7.12 where all the TDI modules were disposed by either TC 597 or TC 598 and there are no remaining TDAs in inventory.
IDS GENERATED (literal only)
  7.13 IDS TDI DISPOSITIONS–The number of TDIs/TDI modules removed from inventory from line 7.7 where the Closing Code indicated the closing transaction came from the Inventory Delivery System.
  7.13.1 IDS TP TDI ONLY DISP–The number of Stand–Alone TDIs from line 7.12 removed from inventory where Closing Code indicated the closing transaction came from the Inventory Delivery System and there is no remaining TDA.
  8.0 RESERVED (literal only)
TDI INVENTORY (literal only)
  9.0 NO. TDI INVENTORY–The number of open TDIs/TDI modules in the queue at the end of the report period.
  9.1 RESERVED (literal only)
  9.2 RESERVED (literal only)
  9.2.1 RESERVED (literal only)
  9.3 Primary AO VARIES–The number of TDIs in the queue where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
  9.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
  9.5 LESS THAN 6 MONTHS–The number of TDIs/TDI modules from line 9.0 residing in the queue inventory less than 26 cycles.
  9.6 6 MONTHS TO 9 MONTHS–The number of TDIs/TDI modules from line 9.0 where the TDI moved into the queue at least 26 cycles but less than 39 cycles ago.
  9.7 10 MONTHS TO 15 MONTHS–The number of TDIs/TDI modules from line 9.0 where the TDI moved into the queue at least 39 cycles but less than 65 cycles ago.
  9.8 16 MONTHS & OVER–The number of TDIs/TDI modules from line 9.0 where the TDI moved into the queue at least 65 cycles ago.
  9.9 ACCELERATED–The number of TDIs/TDI modules from the line 9.0 which have a primary code of V, X, Q, T, Y, P, W, E, U, N, S, L, F or had open TDA on the entity at the time of the TDI issuance.
TAX PERIOD (literal only)
  9.10 NO. MODS TY 2006 & PRIOR–The number of TDI modules from line 9.0 where the tax period falls is 12–31–2006 or earlier.
  9.11 NO. MODS TY 2007–The number of TDI modules from line 9.0 where the tax period falls in tax year 2007.
  9.12 NO. MODS TY 2008–The number of TDI modules from line 9.0 where the tax period falls in tax year 2008.
  9.13 NO. MODS TY 2009–The number of TDI modules from line 9.0 where the tax period falls in tax year 2009.
  9.14 NO. MODS TY 2010–The number of TDI modules from line 9.0 where the tax period falls in tax year 2010.
  9.15 NO. MODS TY 2011–The number of TDI modules from line 9.0 where the tax period falls in tax year 2011.
  9.16 NO. MODS TY 2012–The number of TDI modules from line 9.0 where the tax period falls in tax year 2012.
  9.16.1 NO. MODS TX PRD 201203–The number of TDI modules from line 9.16 where the tax period is equal to 3–31–2012.
  9.16.2 NO. MODS TX PRD 201206–The number of TDI modules from line 9.16 where the tax period is equal to 6–30–2012.
  9.16.3 NO MODS TX PRD 201209–The number of TDI modules from line 9.16 where the tax period is equal to 9–30–2012.
  9.16.4 NO. MODS TX PRD 201212–The number of TDI modules from line 9.16 where the tax period is equal to 12–31–2012.
  9.17 NO. MODS TY 2013–The number of TDI modules from line 9.0 where the tax period falls in tax year 2013.
  9.17.1 NO. MODS TX PRD 201303–The number of TDI modules from line 9.17 where the tax period equals 3–31–2013.
  9.17.2 NO. MODS TX PRD 201306–The number of TDI modules from line 9.17 where the tax period equals 6–30–2013.
  9.17.3 NO. MODS TX PRD 201309–The number of TDI modules from line 9.17 where the tax period equals 9–30–2013.
  9.17.4 NO. MODS TX PRD 201312–The number of TDI modules from line 9.17 where the tax period equals 12–31–2013.
  9.18 NO. MODS TY 2014–The number of TDI modules from line 9.0 where the tax period falls in tax year 2014.
  9.18.1 NO. MODS TX PRD 201403–The number of TDI modules from line 9.18 where the tax period is 3–31–2014.
  9.18.2 NO. MODS TX PRD 201406–The number of TDI modules from line 9.18 where the tax period is 6–30–2014.
  9.18.3 NO. MODS TX PRD 201409–The number of TDI modules from line 9.18 where the tax period is 9–30–2014.
  9.18.4 NO. MODS TX PRD 201412–The number of TDI modules from line 9.18 where the tax period is 12–31–2014.
GRADE LEVEL DATA (literal only)
  9.19 NO. GRADE 13–The number of TDIs/TDI modules from line 9.0 where the grade level of the TDI is 13.
  9.19.1 GRADE 13 WITH TDA–The number of TDI entities from line 9.19 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24, or 26.
  9.20 NO. GRADE 12–The number of TDIs/TDI modules from line 9.0 where the grade level of the TDI is 12.
  9.20.1 GRADE 12 WITH TDA–The number of TDI entities from line 9.20 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24, or 26.
  9.21 NO. GRADE 11–The number of TDIs/TDI modules from line 9.0 where the grade level of the TDI is 11.
  9.21.1 GRADE 11 WITH TDA–The number of TDI entities from line 9.21 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  9.22 NO. GRADE 09–The number of TDIs/TDI modules from line 9.0 where the grade level of the TDI is 9.
  9.22.1 GRADE 09 WITH TDA–The number of TDI entities from line 9.22 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  9.23 TOTAL W/TDA–The total number of TDI entities from line 9.0 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  9.24 NO. REFUND FREEZE–The number of TDIs/TDI modules from line 9.0 where the taxpayer has a frozen refund.
  9.25 NO. FED EMPL/RET–The number of TDIs/TDI modules from line 9.0 where the taxpayer is currently designated as either a federal employee or federal retiree.
  9.26 RESERVED (literal only)
  9.27 7100 INVENTORY–The number of modules from Line 9.0, NO. TDI INVENTORY, where assignment number equals 71XX.
  9.28 RESERVED (literal only)
  9.29 RESERVED (literal only)
  9.30 NO. MODS MFT 52 000000–Number of TDI Modules from line 9.0 where the MFT = 52 and the tax period shows as 000000.
  9.31 Q TDI ONLY PYRAMID–The number of BMF PYRAMIDER entities assigned to the Queue with no remaining TDAs that meet the pyramiding criteria with TDIs only and with no associated TDAs.
  9.32 RESERVED (literal only)
  9.33 RESERVED (literal only)
  10.0 RESERVED (literal only)
ACS/CS (literal only)
TDI RECEIPTS (literal only)
  11.0 RECEIPTS–The number of TDIs/TDI modules received by ACS/CS. The sum of lines 11.1, 11.2, 11.4, 11.5 and 11.6.
  11.1 ISSUANCES–The number of TDIs/TDI modules that went to open TDI status during the report period. Excludes duplicate TDI requests and resequenced (merged) TDIs.
  11.2 TRANSFERS–IN–The number of TDIs/TDI 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/SE and W&I organizations.
  11.3 RESERVED (literal only)
  11.3.1 RESERVED (literal only)
  11.4 NO. FROM QUEUE–The number of TDIs/TDI modules that had a change in assignment from the queue to the ACS/CS within the same area.
  11.4.1 Stand Alone From QUEUE–The number of TDI entities associated with line 11.4 with no remaining TDAs.
  11.5 NO. FROM CSCO–The number of TDIs/TDI modules that had a change in assignment from CSCO to the ACS/CS within the same area.
  11.5.1 Stand Alone From CSCO–The number of TDI entities associated with line 11.5 with no remaining TDAs.
  11.6 NO. FROM CFf (Field Collection)–The number of TDIs/TDI modules that had a change in assignment from Field Collection to the ACS/CS within the same area.
  11.6.1 Stand Alone FR CFf (Field Collection)–The number of TDI entities associated with line 11.6 with no remaining TDAs.
  11.7 RESERVED (literal only)
RECEIPT DETAILS (literal only)
  11.8 REISSUED–The number of TDIs/TDI modules from line 11.1 which were issued because a TC 592 reversed an earlier disposition.
  11.9 MOD ADDED LATER–The number of TDI module issuances where the TDI mod status cycle is not equal (subsequent) to the Original TDI Cycle.
  11.10 ISSUED TY 2012–The number of TDI modules from line 11.1 where the tax period is in tax year 2012.
  11.10.1 RESERVED (literal only)
  11.11 ISSUED TY 2011–The number of TDI modules from line 11.1 where the tax period is in tax year 2011.
  11.12 ISSUED TY 2013–The number of TDI modules from line 11.1 where the tax period is in tax year 2013.
  11.12.1 ISSUED TX PRD 201306–The number of TDI modules from line 11.1 where the tax period is 6–30–2013.
  11.12.2 ISSUED TX PRD 201309–The number of TDI modules from line 11.1 where the tax period is 9–30–2013.
  11.12.3 ISSUED TX PRD 201312–The number of TDI modules from line 11.1 where the tax period is 12–31–2013.
  11.13 ISSUED TY 2014–The number of TDI modules from line 11.1 where the tax period is in tax year 2014.
  11.13.1 ISSUED TX PRD 201303–The number of TDI modules from line 11.1 where the tax period is 3–31–2014.
  11.13.2 ISSUED TX PRD 201406–The number of TDI modules from line 11.1 where the tax period is 6–30–2014.
  11.13.3 ISSUED TX PRD 201409–The number of TDI modules from line 11.1 where the tax period is 9–30–2014.
  11.14 NO. RECEIPTS 0110–The number of TDIs/TDI modules from line 11.0 where the assignment is 0110.
  11.14.1 NO. 0110 ISSUED–The number of TDIs/TDI modules from line 11.1 where the assignment is 0110.
  11.15 NO. RECEIPTS TO 06XX–The number of TDIs/TDI modules from line 11.0 where the assignment is from 0600 through 0699, indicating the taxpayer had been assigned to the queue prior to going to ACS/CS.
  11.15.1 NO. TO 0600–The number of TDIs/TDI modules from line 11.15 where the assignment equals 0600, indicating a system generated assignment from queue to ACS/CS, rather than a manual request.
  11.15.1.1 NO. ISSUED 0600–The number of TDIs/TDI modules from line 11.1 where the assignment equals 0600, indicating that at the time of the issuance the taxpayer had related TDAs and/or a TDI assigned to ACS/CS.
  11.15.1.2 NO. 0600 W/TDA–The number of TDI entities from line 11.15.1 with an associated TDA.
  11.15.1.3 0600 TY 2006 & PRIOR–The number of TDI modules from line 11.15.1 for tax period 12–31–2006 or prior.
  11.15.1.4 0600 TY 2012–The number of TDI modules from line 11.15.1 for a tax period in tax year 2012.
  11.15.2 NO. RECEIPTS 0601–0606–The number of TDIs/TDI modules from line 11.15 where the receipt was to an assignment number from 0601 through 0606, indicating the TDIs/TDI modules were manually requested from the queue.
  11.16 NO. FROM SFR 8000–The number of TDIs/TDI modules from line 11.5 where the assignment in Compliance Services Collection Operations (CSCO) was 8000, indicating the Automated Substitute for Return program.
  11.16.1 NO. FR SFR 8000 W/TDA–The number of TDI entities from line 11.16 with at least one related TDA.
  11.16.2 MODS FR 8000 TY 2011–The number of TDI modules from line 11.16 for a tax period in 2011.
  11.16.3 MODS FR 8000 TY 2012–The number of TDI modules from line 11.16 for a tax period in 2012.
  11.17 RESERVED (literal only)
RECEIPT GRADE DATA (literal only)
  11.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 11.0 where the grade level of the TDI is 13.
  11.18.1 NO. GR. 13 TDI ISSUED–The number of TDIs/TDI module issuances from line 11.1 where the grade level of the TDI is 13.
  11.19 NO. GR. 12 TDI RECEIPTS–The number of TDIs/TDI modules from line 11.0 where the grade level of the TDI is 12.
  11.19.1 NO. GR. 12 TDI ISSUED–The number of TDIs/TDI modules issuances from line 11.1 where the grade level of the TDI is 12.
  11.20 NO. GR. 11 TDI RECEIPTS–The number of TDIs/TDI modules from line 11.0 where the grade level of the TDI is 11.
  11.20.1 NO. GR. 11 TDI ISSUED–The number of TDIs/TDI module issuances from line 11.1 where the grade level of the TDI is 11.
  11.21 NO. GR. 09 TDI RECEIPTS–The number of TDIs/TDI modules from line 11.0 where the grade level of the TDI is 9.
  11.21.1 NO. GR. 09 TDI ISSUED–The number of TDIs/TDI module issuances from line 11.1 where the grade level of the TDI is 9.
TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPT) (literal only)
  11.22 NO. TP RECEIPTS–The number of entities associated with line 11.0 which had no TDAs in inventory at the time of receipt.
  11.22.1 GRADE 13 TP–The number of entities from line 11.22 where the grade level of the TDI is 13.
  11.22.2 GRADE 12 TP–The number of entities from line 11.22 where the grade level of the TDI is 12.
  11.22.3 GRADE 11 TP–The number of entities from line 11.22 where the grade level of the TDI is 11.
  11.22.4 GRADE 09 TP–The number of entities from line 11.22 where the grade level of the TDI is 9.
  11.22.5 TAXPAYER ISSUANCES–The number of entities associated with line 11.1 which had no TDAs in inventory at the time of the TDI issuance.
  11.22.5.1 GRADE 13 TP ISSUED–The number of entities from line 11.22.5 where the grade level of the TDI is 13.
  11.22.5.2 GRADE 12 TP ISSUED–The number of entities from line 11.22.5 where the grade level of the TDI is 12.
  11.22.5.3 GRADE 11 TP ISSUED–The number of entities from line 11.22.5 where the grade level of the TDI is 11.
  11.22.5.4 GRADE 09 TP ISSUED–The number of entities from line 11.22.5 where the grade level of the TDI is 9.
ACTIVITY (LEFT INVENTORY) (literal only)
  12.0 TDI ACTIVITY–The number of TDIs/TDI modules removed from ACS/CS inventory. The sum of lines 12.1, 12.3, 12.4, 12.5 and 12.7.
  12.1 TRANSFERS–OUT–The number of TDIs/TDI modules removed from ACS/CS inventory 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/SE and W&I organizations.
  12.2 RESERVED (literal only)
  12.3 NO. TO QUEUE–The number of TDIs/TDI modules removed from ACS/CS inventory because the assignment number changed to the queue within the same area.
  12.4 NO. TO CSCO–The number of TDIs/TDI modules removed from ACS/CS inventory because the assignment number changed to CSCO within the same area.
  12.5 NO. TO CFf (FIELD COLLECTION)–The number of TDIs/TDI modules removed from ACS/CS inventory because the assignment number was changed to Field Collection within the same area.
  12.6 RESERVED (literal only)
  12.7 DISPOSITIONS–The number of TDIs/TDI modules that left inventory by moving to Immediate Resolution status, Delayed Resolution/No Results status or were otherwise disposed (e.g. account merger satisfied the delinquency). Lines 12.7.1.1, 12.7.1.2, and 12.7.2.1 through 12.7.2.8 show the Transaction Codes which closed the TDIs/TDI modules. The breakout lines show the sum of the basic categories of disposition: line 12.7.1 IMMEDIATE RESOLUTION (lines 12.7.1.1 plus 12.7.1.2); line 12.7.2 DR/NR DISPOSITIONS (lines 12.7.2.1 through 12.7.2.8); and 12.7.3 OTHER DISP.
  12.7.1 IMMEDIATE RESOLUTION–Columns (A), (B), (D), (F), (H), (J) and (R): The number of TDI modules from line 12.7 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 12.7.1.1 and 12.7.1.2.
  12.7.1.1 150–RETURN POSTED–The number of TDI modules from line 12.7.1 that went to an immediate resolution status this period due to a pending or posted return (TC150) or remittance with a return (TC610). Columns (J) through (R) only.
  12.7.1.2 599–RETURN SECURED–The number of TDI modules from line 12.7.1 that were disposed this report period as a result of pending or posted return secured (TC599). Columns (J) through (R) only.
  12.7.1.3 RESERVED (literal only)
  12.7.2 DR/NR DISPOSITIONS–Columns (A) through (I): The number of TDIs from line 12.7 that went to a Delayed Resolution/No Results status with no remaining modules in open or Immediate Resolution status. Columns (J) through (R): The number of TDI modules disposed by TCs 590, 591, 593, 594, 595, 596, 597 and 598.
  12.7.2.1 590–NOT LIAB THIS PER–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 590, not liable this period. Columns (J) through (R) only.
  12.7.2.2 591–NO LONGER LIABLE–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 591, no longer liable. Columns (J) through (R) only.
  12.7.2.3 593–UNABLE TO LOCATE–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 593, unable to locate. Columns (J) through (R) only.
  12.7.2.4 594–PREVIOUSLY FILED–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 594, return previously filed. Columns (J) through (R) only.
  12.7.2.5 595–REFERRED TO EXAM–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 595, referred to Examination. Columns (J) through (R) only.
  12.7.2.6 596–REFERRED TO CID–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 596, Criminal Investigation referral. Columns (J) through (R) only.
  12.7.2.7 597–SURVEYED–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 597, surveyed. Columns (J) through (R) only.
  12.7.2.8 598–SHELVED–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 598, shelved. Columns (J) through (R) only.
  12.7.2.9 RESERVED (literal only)
  12.7.3 OTHER DISP– Closures for reasons other than a return or TC 59X. An example is a TIN merger.
  12.7.4 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDI entities from line 12.7 were received in ACS/CS and the week in which the TDIs were disposed. Columns (A) through (I) only.
  12.7.4.1 TC 597/598 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDI entities from line 12.7 were received in ACS/CS and the week in which the TDIs were disposed via TC 598, shelved. Columns (A) through (I) only.
  12.7.5 AVERAGE CYCLES TO DISP–Line 12.7.4 divided by line 12.7. Columns (A) through (I) only.
  12.7.6 NO DISP 06XX–The number of TDIs/TDI module dispositions from line 12.7 where the assignment number is in the range 0600 through 0699.
  12.7.7 RESERVED (literal only)
  12.7.8 RESERVED (literal only)
TDI GRADE LEVEL DATA (literal only)
  12.8 NO. GRADE 13 TDI DISP–The number of TDIs/TDI module dispositions from line 12.7 where the grade level of the TDI is 13.
  12.8.1 NO. GRADE 13 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 12.7.1 where the grade level of the TDI is 13.
  12.8.2 NO. GRADE 13 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 12.7.2 where the grade level of the TDI is 13.
  12.9 NO. GRADE 12 TDI DISP–The number of TDIs/TDI module dispositions from line 12.7 where the grade level of the TDI is 12.
  12.9.1 NO. GRADE 12 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 12.7.1 where the grade level of the TDI is 12.
  12.9.2 NO. GRADE 12 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 12.7.2 where the grade level of the TDI is 12.
  12.10 NO. GRADE 11 TDI DISP–The number of TDIs/TDI module dispositions from line 12.7 where the grade level of the TDI is 11.
  12.10.1 NO. GRADE 11 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 12.7.1 where the grade level of the TDI is 11.
  12.10.2 NO. GRADE 11 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 12.7.2 where the grade level of the TDI is 11.
  12.11 NO. GRADE 09 TDI DISP–The number of TDIs/TDI module dispositions from line 12.7 where the grade level of the TDI is 9.
  12.11.1 NO. GRADE 09 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 12.7.1 where the grade level of the TDI is 9.
  12.11.2 NO. GRADE 09 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 12.7.2 where the grade level of the TDI is 9.
TP STAND ALONE DISP: (literal only)
  12.12 NO. TAXPAYERS DISPOSED–The number of entities associated with line 12.7 with no remaining TDAs in inventory at the time of the TDI disposition.
  12.12.1 NO. GRADE 13 TP DISP–The number of entities from line 12.12 where the grade level of the TDI is 13.
  12.12.1.1 GRADE 13 TP IMM RES–The number of entities with a grade level of the TDI of 13 associated with line 12.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  12.12.1.2 GRADE 13 TP DR/NR–The number of entities with a grade level of the TDI of 13 associated with line 12.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  12.12.2. NO. GRADE 12 TP DISP–The number of entities from line 12.12 where the grade level of the TDI is 12.
  12.12.2.1 GRADE 12 TP IMM RES–The number of entities with a grade level of the TDI of 12 associated with line 12.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  12.12.2.2 GRADE 12 TP DR/NR–The number of entities with a grade level of the TDI of 12 associated with line 12.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  12.12.3 NO. GRADE 11 TP DISP–The number of entities from line 12.12 where the grade level of the TDI is 11.
  12.12.3.1 GRADE 11 TP IMM RES–The number of entities with a grade level of the TDI of 11 associated with line 12.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  12.12.3.2 GRADE 11 TP DR/NR–The number of entities with a grade level of the TDI of 11 associated with line 12.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  12.12.4 NO. GRADE 09 TP DISP–The number of entities from line 12.12 where the grade level of the TDI is 9.
  12.12.4.1 GRADE 09 TP IMM RES–The number of entities with a grade level of the TDI of 9 associated with line 12.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  12.12.4.2 GRADE 09 TP DR/NR–The number of entities with a grade level of the TDI of 9 associated with line 12.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  12.12.5 NO. TP'S DISP TC 597/598–The number of entities from line 12.12 where all the TDI modules were disposed by either TC 597 or TC 598 and there are no remaining TDAs in inventory.
IDS GENERATED (literal only)
  12.13 IDS TDI/MOD DISPOSITIONS–The number of TDIs/TDI modules removed from inventory from line 12.7 where the Closing Code indicated the closing transaction came from the Inventory Delivery System.
  12.13.1 IDS TP TDI ONLY DISP–The number of Stand Alone TDIs from line 12.13 removed from inventory where the Closing Code indicated the closing transaction came from the Inventory Delivery System and there is no remaining TDA.
  13.0 RESERVED (literal only)
TDI INVENTORY (literal only)
  14.0 NO. TDI INVENTORY–The number of open TDIs/TDI modules in the ACS/CS at the end of the report period.
  14.1 NO. 0110–The number of TDIs/TDI modules from line 14.0 where the assignment number is 0110.
  14.2 NO. 06XX–The number of TDIs/TDI modules from line 14.0 where the assignment number is in the range 0600 through 0699.
  14.2.1 NO. 0600–The number of TDIs/TDI modules from line 14.0 where the assignment number is 0600.
  14.3 Primary AO VARIES–The number of TDIs where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
  14.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
  14.5 LESS THAN 6 MONTHS–The number of TDIs/TDI modules from line 14.0 residing in ACS/CS inventory less than 26 cycles.
  14.6 6 MONTHS TO 9 MONTHS–The number of TDIs/TDI modules from line 14.0 where the TDI moved into ACS/CS at least 26 cycles but less than 39 cycles ago.
  14.7 10 MONTHS TO 15 MONTHS–The number of TDIs/TDI modules from line 14.0 where the TDI moved into ACS/CS at least 39 cycles but less than 65 cycles ago.
  14.8 16 MONTHS & OVER–The number of TDIs/TDI modules from line 14.0 where the TDI moved into ACS/CS at least 65 cycles ago.
  14.9 ACCELERATED–The number of TDIs/TDI modules from line 14.0 which have a primary code of V, X, Q, T, Y, P, W, E, U, N, S, L, F or had open TDA on the entity at the time of the TDI issuance.
TAX PERIOD (literal only)
  14.10 NO. MODS TY 2006 & PRIOR–The number of TDI modules from line 14.0 where the tax period falls is 12–31–2006 or earlier.
  14.11 NO. MODS TY 2007–The number of TDI modules from line 14.0 where the tax period falls in tax year 2007.
  14.12 NO. MODS TY 2008–The number of TDI modules from line 14.0 where the tax period falls in tax year 2008.
  14.13 NO. MODS TY 2009–The number of TDI modules from line 14.0 where the tax period falls in tax year 2009.
  14.14 NO. MODS TY 2010–The number of TDI modules from line 14.0 where the tax period falls in tax year 2010.
  14.15 NO. MODS TY 2011–The number of TDI modules from line 14.0 where the tax period falls in tax year 2011.
  14.16 NO. MODS TY 2012–The number of TDI modules from line 14.0 where the tax period falls in tax year 2012.
  14.16.1 NO. MODS TX PRD 201203–The number of TDI modules from line 14.16 where the tax period is equal to 3–31–2012.
  14.16.2 NO. MODS TX PRD 201206–The number of TDI modules from line 14.16 where the tax period is equal to 6–30–2012.
  14.16.3 NO MODS TX PRD 201209–The number of TDI modules from line 14.16 where the tax period is equal to 9–30–2012.
  14.16.4 NO. MODS TX PRD 201212–The number of TDI modules from line 14.16 where the tax period is equal to 12–31–2012.
  14.17 NO. MODS TY 2013–The number of TDI modules from line 14.0 where the tax period falls in tax year 2013.
  14.17.1 NO. MODS TX PRD 201303–The number of TDI modules from line 14.17 where the tax period equals 3–31–2013.
  14.17.2 NO. MODS TX PRD 201306–The number of TDI modules from line 14.17 where the tax period equals 6–30–2013.
  14.17.3 NO. MODS TX PRD 201309–The number of TDI modules from line 14.17 where the tax period equals 9–30–2013.
  14.17.4 NO. MODS TX PRD 201312–The number of TDI modules from line 14.17 where the tax period equals 12–31–2013.
  14.18 NO. MODS TY 2014–The number of TDI modules from line 14.0 where the tax period falls in tax year 2014.
  14.18.1 NO. MODS TX PRD 201403–The number of TDI modules from line 14.18 where the tax period is 3–31–2014.
  14.18.2 NO. MODS TX PRD 201406–The number of TDI modules from line 14.18 where the tax period is 6–30–2014.
  14.18.3 NO. MODS TX PRD 201409–The number of TDI modules from line 14.18 where the tax period is 9–30–2014.
  14.18.4 NO. MODS TX PRD 201412–The number of TDI modules from line 14.18 where the tax period is 12–31–2014.
GRADE LEVEL DATA (literal only)
  14.19 NO. GRADE 13–The number of TDIs/TDI modules from line 14.0 where the grade level of the TDI is 13.
  14.19.1 GRADE 13 WITH TDA–The number of TDI entities from line 14.19 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  14.20 NO. GRADE 12–The number of TDIs/TDI modules from line 14.0 where the grade level of the TDI is 12.
  14.20.1 GRADE 12 WITH TDA–The number of TDI entities from line 14.20 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  14.21 NO. GRADE 11–The number of TDIs/TDI modules from line 14.0 with grade level of the TDI of 11.
  14.21.1 GRADE 11 WITH TDA–The number of TDI entities from line 14.21 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  14.22 NO. GRADE 09–The number of TDIs/TDI modules from line 14.0 where the grade level of the TDI is 9.
  14.22.1 GRADE 09 WITH TDA–The number of TDI entities from line 14.22 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  14.23 TOTAL W/TDA–The total number of TDI entities from line 14.0 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  14.24 NO. REFUND FREEZE–The number of TDIs/TDI modules from line 14.0 where the taxpayer has a frozen refund.
  14.25 NO. FED EMPL/RET–The number of TDIs/TDI modules from line 14.0 where the taxpayer is currently designated as either a federal employee or federal retiree.
  14.26 RESERVED (literal only)
  14.27 RESERVED (literal only)
  14.28 RESERVED (literal only)
  14.29 RESERVED (literal only)
  14.30 NO. MODS MFT 52 000000–Number of TDI modules from line 14.0 where the MFT = 52 and the tax period shows as 000000. Columns (J) through (R) only.
  14.31 RESERVED (literal only)
  14.32 ACS TDI ONLY PYRAMID–The number of BMF PYRAMIDING entities assigned to ACS with no remaining TDAs that meet the pyramiding criteria with TDIs only and with no associated TDAs. Columns (A) through (F) only.
  14.33 RESERVED (literal only)
  15.0 RESERVED (literal Only)
Compliance Services Collection Operations (literal only)
TDI RECEIPTS (literal only)
  16.0 RECEIPTS–The number of TDIs/TDI modules received into CSCO. The sum of lines 16.1, 16.2, 16.3, 16.4 and 16.6.
  16.1 ISSUANCES TO CSCO–The number of TDIs/TDI modules that went to open TDI status during the report period to an assignment number in the range 8000 through 8999. Excludes duplicate TDI requests and resequenced (merged) TDIs.
  16.2 TRANSFERS–IN–The number of TDIs/TDI 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/SE and W&I organizations.
  16.3 NO. FROM ACS/CS–The number of TDIs/TDI modules that changed assignment from the (ACS/CS) to CSCO within the same area.
  16.3.1 Stand Alone FR ACS/CS–The number of TDI entities associated with line 16.3 with no remaining TDAs.
  16.4 NO. FROM QUEUE–The number of TDIs/TDI modules that had a change in assignment from the queue to CSCO within the same area.
  16.4.1 Stand Alone FR QUEUE–The number of TDI entities associated with line 16.4 with no remaining TDAs.
  16.5 RESERVED (literal only)
  16.5.1 RESERVED (literal only)
  16.6 NO. FROM CFf (Field Collection)–The number of TDIs/TDI modules that had a change in assignment from Field Collection to the CSCO for the same area.
  16.6.1 Stand Alone FR CFf (Field Collection)–The number of TDI entities associated with line 16.6 with no remaining TDAs.
  16.7 RESERVED (literal only)
RECEIPT DETAILS (literal only)
  16.8 REISSUED–The number of TDIs/TDI modules from line 16.1 which were issued because a TC 592 reversed an earlier disposition.
  16.9 MOD ADDED LATER–The number of TDI module issuances where the TDI mod status cycle is not equal (subsequent) to the Original TDI Cycle.
  16.10 ISSUED TY 2012–The number of TDI modules from line 16.1 where the tax period is in tax year 2012. Columns (J) through (R) only.
  16.10.1 RESERVED (literal only)
  16.11 ISSUED TY 2011–The number of TDI modules from line 16.1 where the tax period is in tax year 2011. Columns (J) through (R) only.
  16.12 ISSUED TY 2013–The number of TDI modules from line 16.1 where the tax period is in tax year 2013. Columns (J) through (R) only.
  16.12.1 ISSUED TX PRD 201306–The number of TDI modules from line 16.1 where the tax period is 6–30–2013. Columns (J) through (R) only.
  16.12.2 ISSUED TX PRD 201309–The number of TDI modules from line 16.1 where the tax period is 9–30–2013. Columns (J) through (R) only.
  16.12.3 ISSUED TX PRD 201312–The number of TDI modules from line 16.1 where the tax period is 12–31–2013. Columns (J) through (R) only.
  16.13 ISSUED TY 2014–The number of TDI modules from line 16.1 where the tax period is in tax year 2014. Columns (J) through (R) only.
  16.13.1 ISSUED TX PRD 201403–The number of TDI modules from line 16.1 where the tax period is 3–31–2014. Columns (J) through (R) only.
  16.13.2 ISSUED TX PRD 201406–The number of TDI modules from line 16.1 where the tax period is 6–30–2014. Columns (J) through (R) only.
  16.13.3 ISSUED TX PRD 201409–The number of TDI modules from line 16.1 where the tax period is 9–30–2014. Columns (J) through (R) only.
  16.14 SFR 8000 RECEIPTS–The number of TDIs/TDI modules from line 16.0 where the receipt was to an assignment 8000, indicating the Substitute for Return program.
  16.14.1 SFR 8000 ISSUANCES–The number of TDIs/TDI modules from line 16.1 where issuance was to an assignment 8000, indicating the Substitute for Return program.
  16.14.2 RESERVED (literal only)
  16.14.3 RESERVED (literal only)
  16.15 8600/01 A6020B RECEIPTS–The number of TDIs/TDI Modules receipts from line 16.0 where the assignment number ends with 8600 or 8601, indicating the Automated 6020B program.
  16.15.1 8600/01 A6020B ISSUANCES–The number of TDIs/TDI Modules receipts from line 16.1 where the assignment number ends with 8600 or 8601, indicating the Automated 6020B program.
  16.15.1.1 through 16.17 RESERVED (literal only)
RECEIPT GRADE DATA (literal only)
  16.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 16.0 when the grade level of the TDI is 13.
  16.18.1 NO. GR. 13 TDI ISSUED–The number of TDIs/TDI module issuances from line 16.1 where the grade level of the TDI is 13.
  16.19 NO. GR. 12 TDI RECEIPTS–The number of TDIs/TD modules from line 16.0 when the grade level of the TDI is 12.
  16.19.1 NO. GR. 12 TDI ISSUED–The number of TDIs/TDI module issuances from line 16.1 where the grade level of the TDI is 12.
  16.20 NO. GR. 11 TDI RECEIPTS–The number of TDIs/TDI modules from line 16.0 where the grade level of the TDI is 11.
  16.20.1 NO. GR. 11 TDI ISSUED–The number of TDIs/TDI module issuances from line 16.1 where the grade level of the TDI is 11.
  16.21 NO. GR. 09 TDI RECEIPTS–The number of TDIs/TDI modules from line 16.0 where the grade level of the TDI is 9.
  16.21.1 NO. GR. 09 TDI ISSUED–The number of TDIs/TDI module issuances from line 16.1 where the grade level of the TDI is 9.
TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPTS) (literal only)
  16.22 NO. TP RECEIPTS–The number of entities associated with line 16.0 which had no TDAs in inventory at the time of receipt. Columns (A) through (I) only.
  16.22.1 GRADE 13 TP–The number of entities from line 16.22 where the grade level of the TDI is 13. Columns (A) through (I) only.
  16.22.2 GRADE 12 TP–The number of entities from line 16.22 where the grade level of the TDI is 12. Columns (A) through (I) only.
  16.22.3 GRADE 11 TP–The number of entities from line 16.22 where the grade level of the TDI is 11. Columns (A) through (I) only.
  16.22.4 GRADE 09 TP–The number of entities from line 16.22 where the grade level of the TDI is 9. Columns (A) through (I) only.
  16.22.5 TAXPAYER ISSUANCES–The number of entities associated with line 16.1 which had no TDAs in inventory at the time of the TDI issuance. Columns (A) through (I) only.
  16.22.5.1 GRADE 13 TP ISSUED–The number of entities from line 16.22.5 where the grade level of the TDI is 13. Columns (A) through (I) only.
  16.22.5.2 GRADE 12 TP ISSUED–The number of entities from line 16.22.5 where the grade level of the TDI is 12. Columns (A) through (I) only.
  16.22.5.3 GRADE 11 TP ISSUED–The number of entities from line 16.22.5 where the grade level of the TDI is 11. Columns (A) through (I) only.
  16.22.5.4 GRADE 09 TP ISSUED–The number of entities from line 16.22.5 where the grade level of the TDI is 9. Columns (A) through (I) only.
ACTIVITY (LEFT INVENTORY) (literal only)
  17.0 TDI ACTIVITY–The number of TDIs/TDI modules removed from CSCO inventory. The sum of lines 17.1, 17.2, 17.3, 17.5 and 17.7.
  17.1 TRANSFERS–OUT–The number of TDIs/TDI modules removed from CSCO inventory 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/SE and W&I organizations.
  17.2 NO. TO ACS/CS–The number of TDIs/TDI modules removed from CSCO inventory because the assignment number changed to an ACS/CS within the same area.
  17.3 NO. TO QUEUE–The number of TDIs/TDI modules removed from CSCO inventory because the assignment number changed to the queue for the same area.
  17.4 RESERVED (literal only)
  17.5 NO. TO CFf (FIELD COLLECTION)–The number of TDIs/TDI modules removed from CSCO inventory because the assignment number changed to a Field Collection for the same area.
  17.6 RESERVED (literal only)
  17.7 DISPOSITIONS–The number of TDIs/TDI modules that left inventory by moving to Immediate Resolution status, Delayed Resolution/No Results status or were otherwise disposed (e.g. account merger satisfied the delinquency). Lines 17.7.1.1, 17.7.1.2, and 17.7.2.1 through 17.7.2.8 show the Transaction Codes which closed the TDIs/TDI modules. The breakout lines show the sum of the basic categories of disposition: line 17.7.1 IMMEDIATE RESOLUTION (lines 17.7.1.1 plus 17.7.1.2); line 17.7.2 DR/NR DISPOSITIONS (lines 17.7.2.1 through 17.7.2.8); and 2.7.3 OTHER DISP.
  17.7.1 IMMEDIATE RESOLUTION–Columns (A), (B), (D), (F), (H), (J) and (R): The number of TDI notice modules from line 17.7 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 17.7.1.1 and 17.7.1.2.
  17.7.1.1 150–RETURN POSTED–The number of TDI modules from line 17.7.1 that went to an immediate resolution status this period due to a pending or posted return (TC50) or remittance with a return (TC610). Columns (J) through (R) only.
  17.7.1.2 599–RETURN SECURED–The number of TDI modules from line 17.7.1 that were disposed this report period as a result of pending or posted return secured (TC599). Columns (J) through (R) only.
  17.7.1.3 RESERVED (literal only)
  17.7.2 DR/NR DISPOSITIONS–Columns (A) through (I): The number of TDIs that went to a Delayed Resolution/No Results status with no remaining modules in open or Immediate Resolution status. Columns (J) through (R): The number of TDI modules disposed by TCs 590, 591, 593, 594, 595, 596, 597 and 598.
  17.7.2.1 590–NOT LIAB THIS PER–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 590, not liable this period. Columns (J) through (R) only.
  17.7.2.2 591–NO LONGER LIABLE–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 591, no longer liable. Columns (J) through (R) only.
  17.7.2.3 593–UNABLE TO LOCATE–The number of TDI modules from line 17.7.2 closed by a pending of posted TC 593, unable to locate. Columns (J) through (R) only.
  17.7.2.4 594–PREVIOUSLY FILED–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 594, return previously filed. Columns (J) through (R) only.
  17.7.2.5 595–REFERRED TO EXAM–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 595, referred to Examination. Columns (J) through (R) only.
  17.7.2.6 596–REFERRED TO CI–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 596, Criminal Investigation referral. Columns (J) through (R) only.
  17.7.2.7 597–SURVEYED–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 597, surveyed. Columns (J) through (R) only.
  17.7.2.8 598–SHELVED–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 598, shelved. Columns (J) through (R) only.
  17.7.2.9 RESERVED (literal only)
  17.7.3 OTHER DISP– Closures for reasons other than a return or TC59X. An example is a TIN merger.
  17.7.4 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDI entities from line 17.7 were received in the CSCO and the week in which the TDIs were disposed. Columns (A) through (I) only.
  17.7.4.1 TC 597/598 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDI entities from line 17.7 were received in the CSCO and the week in which the TDIs were disposed via TC 598, shelved. Columns (A) through (I) only.
  17.7.5 AVERAGE CYCLES TO DISP–Line 17.7.4 divided by line 17.7 Columns (A) through (I) only.
  17.7.6 SFR 8000/8001 DISPOSITIONS–The number of TDIs/TDI modules dispositions from line 17.7 where the assignment number is 8000 or 8001, indicating the Substitute for Return program.
  17.7.7 A6020B 8600/01 DISPOSITIONS–The number of TDIs/TDI Module dispositions from line 17.7 where the assignment number ends with 8600 or 8601, indicating the Automated 6020B program.
  17.7.8 RESERVED (literal only)
TDI GRADE LEVEL DATA (literal only)
  17.8 NO. GRADE 13 TDI DISP–The number of TDIs/TDI module dispositions from line 17.7 where the grade level of the TDI is 13.
  17.8.1 NO. GRADE 13 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 17.7.1 where the grade level of the TDI is 13.
  17.8.2 NO. GRADE 13 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 17.7.2 where the grade level of the TDI is 13.
  17.9 NO. GRADE 12 TDI DISP–The number of TDIs/TDI module dispositions from line 17.7 where the grade level of the TDI is 12.
  17.9.1 NO. GRADE 12 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 17.7.1 where the grade level of the TDI is 12.
  17.9.2 NO. GRADE 12 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 17.7.2 where the grade level of the TDI is 12.
  17.10 NO. GRADE 11 TDI DISP–The number of TDIs/TDI module dispositions from line 17.7 where the grade level of the TDI is 11.
  17.10.1 NO. GRADE 11 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 17.7.1 where the grade level of the TDI is 11.
  17.10.2 NO. GRADE 11 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 17.7.2 where the grade level of the TDI is 11.
  17.11 NO. GRADE 09 TDI DISP–The number of TDIs/TDI module dispositions from line 17.7 where the grade level of the TDI is 9.
  17.11.1 NO. GRADE 09 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 17.7.1 where the grade level of the TDI is 9.
  17.11.2 NO. GRADE 09 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 17.7.2 where the grade level of the TDI is 9.
TAXPAYER Stand Alone TDI DISP (literal only)
  17.12 NO. TAXPAYERS DISPOSED–The number of entities associated with line 17.7 with no remaining TDAs in inventory at the time of the TDI disposition. Columns (A) through (I) only.
  17.12.1 NO. GRADE 13 TP DISP–The number of entities from line 17.12 where the grade level of the TDI is 13. Columns (A) through (I) only.
  17.12.1.1 GRADE 13 TP IMM RES–The number of entities with a grade level of the TDI of 13 associated with line 17.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s). Columns (A) through (I) only.
  17.12.1.2 GRADE 13 TP DR/NR–The number of entities with a grade level of the TDI of 13 associated with line 17.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s). Columns (A) through (I) only.
  17.12.2 NO. GRADE 12 TP DISP–The number of entities from line 17.12 where the grade level of the TDI is 12. Columns (A) through (I) only.
  17.12.2.1 GRADE 12 TP IMM RES–The number of entities with a grade level of the TDI of 12 associated with line 17.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s). Columns (A) through (I) only.
  17.12.2.2 GRADE 12 TP DR/NR–The number of entities with a grade level of the TDI of 12 associated with line 17.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s). Columns (A) through (I) only.
  17.12.3 NO. GRADE 11 TP DISP–The number of entities from line 17.12 where the grade level of the TDI is 11. Columns (A) through (I) only.
  17.12.3.1 GRADE 11 TP IMM RES–The number of entities with a grade level of the TDI of 11 associated with line 17.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s). Columns (A) through (I) only.
  17.12.3.2 GRADE 11 TP DR/NR–The number of entities with a grade level of the TDI of 11 associated with line 17.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s). Columns (A) through (I) only.
  17.12.4 NO. GRADE 09 TP DISP–The number of entities from line 17.12 where the grade level of the TDI is 9. Columns (A) through (I) only.
  17.12.4.1 GRADE 09 TP IMM RES–The number of entities with a grade level of the TDI of 9 associated with line 17.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s). Columns (A) through (I) only.
  17.12.4.2 GRADE 09 TP DR/NR–The number of entities with a grade level of the TDI of 9 associated with line 17.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s). Columns (A) through (I) only.
  17.12.5 NO. TP DISP TC 597/598–The number of entities from line 17.12 where all the TDI modules were disposed by either TC 597 or TC 598 and there are no remaining TDAs in inventory. Columns (A) through (I) only.
IDS GENERATED (literal only)
  17.13 IDS TDI DISPOSITIONS–The number of TDIs/TDI modules removed from inventory from line 17.7 where the Closing Code indicated the closing transaction came from the Inventory Delivery System.
  17.13.1 IDS TP TDI ONLY DISP.–The number of Stand–Alone TDIs from line 17.13 removed from inventory where Closing Code indicated the closing transaction came from the Inventory Delivery System and there is no remaining TDA.
  18.0 RESERVED (literal only)
TDI INVENTORY (literal only)
  19.0 NO. TDI INVENTORY–The number of open TDIs/TDI modules in CSCO at the end of the report period.
  19.1 NO. A6020B 8600 OR 8601–The number of TDIs/TDI modules from line 19.0 where the assignment number ends with 8600 or 8601, indicating the Automated 6020B program.
  19.2 NO. SFR 8000 OR 8001–The number of TDIs/TDI modules from line 19.0 where the assignment number is 8000 or 8001, indicating the Automated Substitute for Return program.
  19.2.1 NO. SFR 8000/8001 W/TDA–The number of TDI entities line 19.2 where the assignment number is 8000 or 8001 and there is at least one associated TDA in status 22, 24 or 26.
  19.3 Primary AO VARIES–The number of TDIs where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
  19.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
  19.5 LESS THAN 6 MONTHS–The number of TDIs/TDI modules from line 19.0 residing in CSCO inventory less than 26 cycles.
  19.6 6 MONTHS TO 9 MONTHS–The number of TDIs/TDI modules from line 19.0 where the TDI moved into CSCO at least 26 cycles but less than 39 cycles ago.
  19.7 10 MONTHS TO 15 MONTHS–The number of TDIs/TDI modules from line 19.0 where the TDI moved into CSCO at least 39 cycles but less than 65 cycles ago.
  19.8 16 MONTHS & OVER–The number of TDIs/TDI modules from line 19.0 where the TDI moved into CSCO at least 65 cycles ago.
  19.9 ACCELERATED–The number of TDIs/TDI modules from line 19.0 which have a primary code of V, X, Q, T, Y, P, W, E, U, N, S, L, F or had open TDA on the entity at the time of the TDI issuance.
TAX PERIOD (literal only)
  19.10 NO. MODS TY 2006 & PRIOR–The number of TDI modules from line 19.0 where the tax period falls is 12–31–2006 or earlier. Columns (J) through (R) only.
  19.11 NO. MODS TY 2007–The number of TDI modules from line 19.0 where the tax period falls in tax year 2007. Columns (J) through (R) only.
  19.12 NO. MODS TY 2008–The number of TDI modules from line 19.0 where the tax period falls in tax year 2008. Columns (J) through (R) only.
  19.13 NO. MODS TY 2009–The number of TDI modules from line 19.0 where the tax period falls in tax year 2009. Columns (J) through (R) only.
  19.14 NO. MODS TY 2010–The number of TDI modules from line 19.0 where the tax period falls in tax year 2010. Columns (J) through (R) only.
  19.15 NO. MODS TY 2011–The number of TDI modules from line 19.0 where the tax period falls in tax year 2011. Columns (J) through (R) only.
  19.16 NO. MODS TY 2012–The number of TDI modules from line 19.0 where the tax period falls in tax year 2012. Columns (J) through (R) only.
  19.16.1 NO. MODS TX PRD 201203–The number of TDI modules from line 19.16 where the tax period is equal to 3–31–2012. Columns (J) through (R) only.
  19.16.2 NO. MODS TX PRD 201206–The number of TDI modules from line 19.16 where the tax period is equal to 6–30–2012. Columns (J) through (R) only.
  19.16.3 NO MODS TX PRD 201209–The number of TDI modules from line 19.16 where the tax period is equal to 9–30–2012. Columns (J) through (R) only.
  19.16.4 NO. MODS TX PRD 201212–The number of TDI modules from line 19.16 where the tax period is equal to 12–31–2012. Columns (J) through (R) only.
  19.17 NO. MODS TY 2013–The number of TDI modules from line 19.0 where the tax period falls in tax year 2013. Columns (J) through (R) only.
  19.17.1 NO. MODS TX PRD 201303–The number of TDI modules from line 19.17 where the tax period equals 3–31–2013. Columns (J) through (R) only.
  19.17.2 NO. MODS TX PRD 201306–The number of TDI modules from line 19.17 where the tax period equals 6–30–2013. Columns (J) through (R) only.
  19.17.3 NO. MODS TX PRD 201309–The number of TDI modules from line 19.17 where the tax period equals 9–30–2013. Columns (J) through (R) only.
  19.17.4 NO. MODS TX PRD 201312–The number of TDI modules from line 19.17 where the tax period equals 12–31–2013. Columns (J) through (R) only.
  19.18 NO. MODS TY 2014–The number of TDI modules from line 19.0 where the tax period falls in tax year 2014. Columns (J) through (R) only.
  19.18.1 NO. MODS TX PRD 201403–The number of TDI modules from line 19.18 where the tax period is 3–31–2014. Columns (J) through (R) only.
  19.18.2 NO. MODS TX PRD 201406–The number of TDI modules from line 19.18 where the tax period is 6–30–2014. Columns (J) through (R) only.
  19.18.3 NO. MODS TX PRD 201409–The number of TDI modules from line 19.18 where the tax period is 9–30–2014. Columns (J) through (R) only.
  19.18.4 NO. MODS TX PRD 201412–The number of TDI modules from line 19.18 where the tax period is 12–31–2014. Columns (J) through (R) only.
GRADE LEVEL DATA (literal only)
  19.19 NO. GRADE 13–The number of TDIs/TDI modules from line 19.0 where the grade level of the TDI is 13.
  19.19.1 GRADE 13 WITH TDA–The number of TDI entities from line 19.19 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
  19.20 NO. GRADE 12–The number of TDIs/TDI modules from line 19.0 where the grade level of the TDI is 12.
  19.20.1 GRADE 12 WITH TDA–The number of TDI entities from line 19.20 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
  19.21 NO. GRADE 11–The number of TDIs/TDI modules from line 19.0 where the grade level of the TDI is 11.
  19.21.1 GRADE 11 WITH TDA–The number of TDI entities from line 19.21 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
  19.22 NO. GRADE 09–The number of TDIs/TDI modules from line 19.0 where the grade level of the TDI is 9.
  19.22.1 GRADE 09 WITH TDA–The number of TDI entities from line 19.22 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
  19.23 TOTAL W/TDA–The total number of TDIs from line 19.0 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  19.24 NO. REFUND FREEZE–The number of TDIs/TDI modules from line 19.0 where the taxpayer has a frozen refund.
  19.25 NO. FED EMPL/RET–The number of TDIs/TDI modules from line 19.0 where the taxpayer is currently designated as either a federal employee or federal retiree.
  19.26 NO. 8001–The number of TDIs/TDI modules from line 19.0 where the assignment number is 8001, indicating the Substitute for Return program.
  19.27 RESERVED (literal only)
  19.28 RESERVED (literal only)
  19.29 RESERVED (literal only)
  19.30 NO. MODS MFT 52 000000–Number of TDI Modules from line 19.0 where the MFT = 52 and the tax period shows as 000000. Columns (J) through (R).
  19.31 RESERVED (literal only)
  19.32 RESERVED (literal only)
  19.33 CSCO TDI ONLY PYRAMID–The number of BMF PYRAMIDER entities assigned to CSCO with no remaining TDAs that meet the pyramiding criteria with TDIs only and with no associated TDAs. Columns (A) through (I).
  20.0 RESERVED (literal only)

Exhibit 5.2.4-5 
Taxpayer Delinquency Investigation Monthly Reports
Report Symbols NO–5000–3 & NO–5000–4
Part 2–TDI Closing Codes

Columns   NO–5000–3 & NO–5000–4
  (A) IMF MODULES–Total of IMF TDI module counts associated with Part 1, Column (O) (includes mainly nonfiler, but can include old stop filer, CAWR and manually requested modules as well).
  (B) IMF WI MODULES–Total of TDI module counts associated with Part 1, Column (L) where the BOD code of taxpayer is currently Wage and Investment (W&I).
  (C) FEDERAL MODULES–Total of IMF TDI modules from Part 1, Column (R) where the federal employee/retiree code is on.
  (D) NMF/EPMF MODULES–The total number of NMF and EPMF TDI module associated with Part 1, Column (Q).
  (E) TOTAL BMF MODULES–Total BMF TDI module counts associated with Part 1, Column (P).
  (F) BMF FORM 941–MFT 01 module counts associated with Part 2, Column (E).
  (G) BMF FORM 940–MFT 10 module counts associated with Part 2, Column (E).
  (H) BMF FORM 1120–MFT 02 module counts associated with Part 2, Column (E).
  (I) BMF OTHER–All other modules for MFTs on the BMF associated with Part 2, Column (E) not shown in columns (F), (G) and (H).
  (J) TE/GE MODULES–The total number of BMF modules associated with Part 1, Column (P) where the BOD code of taxpayer is currently Tax Exempt/Government Entity (TE/GE).
  (K) LB MODULES–The total number of BMF modules associated with Part 1, Column (P) where the BOD code of taxpayer is currently Large Business and International (LB&I).
TC 590 NOT LIABLE (literal only)
  1.1 CC 000, 066–All TC 590s posted prior to the implementation of (CC) closing codes (system generated). Closing code 066 is reserved for ICS.
  1.2 CLOSING CD 001–Not liable for annual return–Short period return posted (system generated).
  1.3 CLOSING CD 002–Suppressed FOD delinquency (system generated).
  1.4 CLOSING CD 003–Suppressed period prior to return due date (system generated).
  1.5 CLOSING CD 004–Alternate return filing requirement–not liable this MFT and period (system generated).
  1.6 CLOSING CD 014–Not liable this period–subsidiary organization.
  1.7 CLOSING CD 019–Suppressed in notice status.
  1.8 CLOSING CD 020–Not liable this period.
  1.9 CLOSING CD 021–Not liable this period as income below filing requirement.
  1.10 CC 025, 050, 075–Not liable this period.

Note:

Closing codes 025–049 are reserved for ACS/CS use, 050–074 are reserved for Field Collection use and 075–099 are reserved for CSCO use. Submission Processing also uses closing codes 075–099 on EO/EP notices. Regardless of the closing code used the disposition will be credited to the function assigned the case.

  1.11 CC 026, 051, 076–Not liable this period as taxpayer's income below filing requirement.
  1.12 CC 027, 052, 077–No return secured this period. Little or no tax due.
  1.13 CC 028, 053, 078–No return secured this period as taxpayer due refund.
  1.14 CC 038, 063–Not liable this period determination made after 6020(b) or Substitute for Return (SFR) classification.
  1.15 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020B program (CC 008).
  1.16 CLOSING CD 099–Not liable this period. Determination made after systemic exchange with state tax authorities.
TC 591 NO LONGER LIABLE (literal only)
  2.1 CC 000, 066–All TC 591s posted prior to the implementation of closing codes (system generated). Generated on all open modules if TC 591 with a valid closing code is input on an earlier module with the same MFT unless the disposition is from ICS which uses closing code 066.
  2.2 CLOSING CD 001–No longer liable for return–Final short period return posted (system generated).
  2.3 CLOSING CD 010–Filing requirement deleted–Suppressed module (system generated).
  2.4 CLOSING CD 011–Form 11 filing requirement deleted after notice issuance (system generated).
  2.5 CLOSING CD 020–No longer liable for return.
  2.6 CC 025, 050, 075–No longer liable for return.
  2.7 CC 038, 063–No longer liable for return determination made after case classified as 6020(b) or Substitute for Return (SFR).
  2.8 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020B program (CC 008).
  2.9 CLOSING CD 099–No longer liable. Determination made after exchange with state tax authorities.
TC 594 PREVIOUSLY FILED (literal only)
  3.1 CLOSING CD 022–Return previously filed.
  3.2 CLOSING CD 023–Filed as spouse on joint return.
  3.3 CC 033, 058, 083–Return previously filed.
  3.4 CC 034, 059, 084–Filed as spouse on previously filed joint return.
  3.5 CC 038, 063, 064–Return previously filed determination after case classified as 6020(b) or SFR case.
  3.6 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020B program (CC 008).
TC 599 RETURN SECURED (literal only)
  4.1 CLOSING CD 006–Return being processed (system generated).
  4.2 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020B program (CC 008).
  4.3 CLOSING CD 017–Unprocessable return. Used by Submission Processing.
  4.4 CLOSING CD 018–Return in progress on or after due date. Used by Submission Processing.
  4.5 CLOSING CD 024–Return secured.
  4.6 CC 038, 063–6020(b) or SFR processed for assessment due to inadequate or no response from taxpayer.
  4.7 CC 009, 039, 064, 089–6020(b) or ASFR program resulted in agreement by taxpayer or acceptable return from taxpayer.
  4.8 CC 040, 065, 090–Reserved for CC 040 and 060. CC 090 indicates return processed under the Employment Tax Adjustment Program (ETAP).
  4.9 CC 042, 067, 092–Return secured from taxpayer in bankruptcy.
  4.10 CC 044, 069, 094–Taxable return secured.
  4.11 CC 046, 071, 096–Non–taxable return secured.
  4.12 CC 049, 074, 099–Return secured. Closing Code 099 is generated on blocks out of balance at the campuses after the delinquency check by Submission Processing. Closing Code 074 is used by Exempt Organizations for subsequent returns secured during an examination of an exempt organization. Closing Code 049 is reserved.
TC 593 UNABLE TO LOCATE (literal only)
  5.1 CC 000, 066–System generated on subsequent modules are present on IDRS when an earlier module with the same MFT is disposed by TC 593 (unable to locate) unless the disposition is from ICS which uses closing code 066.
  5.2 CC 032, 057, 082–Unable to locate.
  5.3 CC 038, 063–Unable to locate determination made after taxpayer classified as part of a 6020(b) or SFR program.
  5.4 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020B program (CC 008).
  5.5 CC 030, 056, 080– IMF Unable to Contact.

Note:

IMF only.

Exhibit 5.2.4-6 
Return Delinquency Monthly Notice Reports
Report Symbols NO–5000–3–NOT & NO–5000–4–NOT
Part 1–TDI Notices

NO–5000–3NOT, 4NOT
TOTAL BMF (literal only)
Columns (A) FIRST NOTICE–BMF First Notice counts.
  (B) SECOND NOTICE–BMF Second Notice counts.
  (C) THIRD NOTICE–BMF Third Notice counts.
  (D) FOURTH NOTICE–BMF Fourth Notice counts.
TOTAL IMF (literal only)
  (E) FIRST NOTICE–IMF First Notice counts.
  (F) SECOND NOTICE–IMF Second Notice counts.
  (G) THIRD NOTICE–IMF Third Notice counts.
  (H) FOURTH NOTICE–IMF Fourth Notice counts.
W&I IMF & SB/SE IMF (literal only)
  (I) FIRST NOTICE–IMF first notice accounts from column E where the BOD of the taxpayer is W&I.
  (J) SECOND NOTICE– IMF second notice accounts from column F where the BOD of the taxpayer is W&I.
  (K) THIRD NOTICE–IMF third notice accounts from column G where the BOD of the taxpayer is W&I.
  (L) FOURTH NOTICE–IMF fourth notice accounts from column H where the BOD of the taxpayer is W&I.
  (M) FIRST NOTICE–IMF first notice accounts from column E where the BOD of the taxpayer is SB/SE.
  (N) SECOND NOTICE–IMF second notice accounts from column F where the BOD of the taxpayer is SB/SE.
  (O) THIRD NOTICE IMF third notice accounts from column G where the BOD of the taxpayer is SB/SE.
  (P) FOURTH NOTICE–IMF fourth notice accounts from column H where the BOD of the taxpayer is SB/SE.
IMF FEDERAL & W&I FEDERAL (literal only)
  (Q) FIRST NOTICE–IMF First Notice counts from Column E on federal employee or federal retirees.
  (R) SECOND NOTICE–IMF Second Notice counts from Column F on federal employee or federal retirees.
  (S) THIRD NOTICE–IMF Third Notice counts from Column G on federal employee or federal retirees.
  (T) FOURTH NOTICE–IMF Fourth Notice counts from Column H on federal employee or federal retirees.
  (U) FIRST NOTICE–IMF First Notice counts from Column E on federal employee or federal retirees where the BOD of the taxpayer is W&I.
  (V) SECOND NOTICE–IMF Second Notice counts from Column F on federal employee or federal retirees where the BOD of the taxpayer is W&I.
  (W) THIRD NOTICE–IMF Third Notice counts from Column G on federal employee or federal retirees where the BOD of the taxpayer is W&I.
  (X) FOURTH NOTICE–IMF Fourth Notice counts from Column H on federal employee or federal retirees where the BOD of the taxpayer is W&I.
BMF LB & BMF TE (literal only)
  (AA) FIRST NOTICE–BMF First Notice counts from column A where the BOD of the taxpayer is LB&I.
  (BB) SECOND NOTICE–BMF Second Notice counts from column A where the BOD of the taxpayer is LB&I.
  (CC) THIRD NOTICE–BMF Third Notice counts from column A where the BOD of the taxpayer is LB&I.
  (DD) FOURTH NOTICE–BMF Fourth Notice counts from column A where the BOD of the taxpayer is LB&I.
  (EE) FIRST NOTICE–BMF First Notice counts from column A where the BOD of the taxpayer is TE/GE.
  (FF) SECOND NOTICE–BMF Second Notice counts from column A where the BOD of the taxpayer is TE/GE.
  (GG) THIRD NOTICE–BMF Third Notice counts from column A where the BOD of the taxpayer is TE/GE.
  (HH) FOURTH NOTICE–BMF Fourth Notice counts from column A where the BOD of the taxpayer is TE/GE.
BMF SB/SE & Assgn 8600 (literal only)
  (II) FIRST NOTICE–BMF First Notice counts from column A where the BOD of the taxpayer is SB/SE.
  (JJ) SECOND NOTICE–BMF Second Notice counts from column A where the BOD of the taxpayer is SB/SE.
  (KK) THIRD NOTICE–BMF Third Notice counts from column A where the BOD of the taxpayer is SB/SE.
  (LL) FOURTH NOTICE–BMF Fourth Notice counts from column A where the BOD of the taxpayer is SB/SE.
  (MM) FIRST NOTICE–BMF First Notice counts from column A where the Assignment number ends with 8600 (future use for automated 6020B).
  (NN) SECOND NOTICE–BMF Second Notice counts from column A where the Assignment number ends with 8600 (future use for automated 6020B).
  (OO) THIRD NOTICE–BMF Third Notice counts from column A where the Assignment number ends with 8600 (future use for automated 6020B).
  (PP) FOURTH NOTICE–BMF Fourth Notice counts from column A where the Assignment number ends with 8600 (future use for automated 6020B).
ISSUANCES (literal only)
  1.0 TOTAL ISSUANCES–The number of TDI notice modules issued this report period.
  1.1 RESERVED (literal only)
DISPOSITIONS (literal only)
  2.0 TOTAL DISPOSITIONS–The number of TDI notice modules that were closed this report period. The following lines 2.1 through 2.3 are breakout lines showing how the Return Delinquency Notice (aka TDI Notice) was closed. Lines 2.1.1, 2.1.2 and 2.2.1 through 2.2.8 show the Transaction Codes which closed the Notice module. The breakout lines show the sum of the basic categories of Disposition: 2.1 TOTAL IMMED. RESOLUTION (lines 2.1.1 plus 2.1.2); 2.2 TOTAL DR/NR (2.2.1 through 2.2.9); and 2.3 Other DISP.
  2.1 TOTAL IMMED. RESOLUTION–The number of TDI notice modules from line 2.0 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 2.1.1 and 2.1.2.
  2.1.1 150–RETURN POSTED–The number of TDI notice modules that went to an immediate resolution status this period due to a pending or posted return (TC150) or remittance with a return (TC610).
  2.1.2 599–RETURN SECURED–The number of TDI notice modules that were disposed this report period as a result of pending or posted return secured (TC599).
  2.2 TOTAL DR/NR–The number of TDI notice modules from line 2.0 that were disposed this report period by other than TCs 150, 610, or 599. This includes notice modules that met the suppression criteria as well as re-sequenced modules.
  2.2.1 590–NOT LIABLE THIS PER–The number of TDI notice modules from line 2.2 closed during the report period with a pending or posted TC 590, not liable this period.
  2.2.2 591–NO LONGER LIABLE–The number of TDI notice modules from line 2.2 closed during the report period with a pending or posted TC 591, no longer liable.
  2.2.3 593–UNABLE TO LOCATE–The number of TDI notice modules from line 2.2 closed during the report period with a pending or posted TC 593, unable to locate.
  2.2.3.1 TC 593 VIA IDS–The number of modules from line 2.2.3 closed via CC 79, indicating it was closed by the IDS system.
  2.2.4 594–RTN PREV. FILED–The number of TDI notice modules from line 2.2 that were disposed this report period as a result of pending or posted TC 594, return previously filed.
  2.2.5 595–REFERRED TO EXAM–The number of TDI notice modules from line 2.2 closed during the report period with a pending or posted TC 595, referred to Examination.
  2.2.6 596–REF TO CID–The number of TDI notice modules from line 2.2 closed during the report period with TC 596, referred to Criminal Investigation.
  2.2.7 597–SURVEYED–The number of TDI notice modules from line 2.2 disposed during the report period with TC 597, surveyed.
  2.2.7.1 RESERVED (literal only)
  2.2.8 598–SHELVED–The number of TDI notice modules from line 2.2 disposed during the report period by TC 598, shelved.
  2.2.9 SUPPRESSED TDIs–The