13.1.3 Definition of Terms/Use of Abbreviations

Manual Transmittal

August 17, 2016

Purpose

(1) This transmits revised IRM 13.1.3, Taxpayer Advocate Case Procedures, Definition of Terms/Use of Abbreviations.

Material Changes

(1) 13.1.3 (1) - Added TAS to paragraph to clarify the definition of terms/use of abbreviations provided in Exhibit 13.1.3-1 are commonly used in TAS.

(2) 13.1.3 (2) - New paragraph added.

(3) 13.1.3 (3) - New paragraph added.

(4) 13.1.3-1 - Added abbreviations and terms ACA, AE, AIE, ANMF, APTC, ARC, ATA, ATAO, AUR, BFS, BM, BOE, BPR, CA, CADE, CABIC, CAWR, CCI, CEAS, CIS, DEDCA, DEDSA, DEDSA-PA, DEDSA-TA, e-trak, EIR, EUP, FATCA, GAB, **IA ADJ**, **IA CHKCL**, **IA Stat 60**, **IADA**, IAT, IDTVA, IGM, IMD, IMD SPOC, IPSU, IS&SP, ITA, ITAR, IVO, JRC, MEC, OBR, **Pay EXT**, PCA, *PDT*, PFANBATCGA, PII, PTC, QC, QRIS, Recon, SAED, SBU, SERP, SIRE, SLA, SPDER, SRP, **STAUP**, TASIS, TBOR, TDC, TPP, TPPI, TPRQ, VDS.

(5) 13.1.3-1 - Eliminated abbreviations and terms AD, APTS, casework, circumvent the system, DI, FAA, FU/FD, ICP, SWAP, TR, TSI, TT.

(6) 13.1.3-1 - Changed abbreviations and terms A/P, Case Advocate (CA), Cross Operational Bodies, RAM1PI.

(7) 13.1.3-1 - Changed definitions of Business Days, CA, Cross Functional, CTA, FMS, FUD, QRP, RAMPI, Referral, Rep, TECH ADV.

Effect on Other Documents

IRM 13.1.3, dated , December 1, 2008, is superseded.

Audience

Taxpayer Advocate Service employees.

Effective Date

(08-17-2016)

Signed by Nina E. Olson, National Taxpayer Advocate.

Introduction

  1. The use of abbreviations and acronyms are acceptable in documenting case histories as long as a third party is able to understand what is written. See Exhibit 13.1.3-1, Acronyms and Definition of Terms, for commonly used TAS terms and abbreviations.

  2. If the need arises to use an abbreviation not listed in this exhibit, properly identify the abbreviation the first time it is used. Using a company name, such as Acme Building Supply Partnership, can be tedious in a lengthy history. If its abbreviation appears right after the first time it is used, the abbreviation can be used throughout the history. In correspondence, only a common abbreviation should be used and only if it is completely spelled out the first time it is used with the abbreviation in parenthesis immediately after.

  3. Exhibit 13.1.3-1 is not all inclusive. TAS may also use commonly accepted IRS terms and abbreviations when documenting TAMIS. An extensive library of acronyms used throughout the IRS is available using the Acronym Database on the Servicewide Policy, Directives & Electronic Research (SPDER) website.

Acronyms and Definition of Terms

Acronyms or Terms Name or Definition of Terms
AAB Advocate Advisory Board
ACA Affordable Care Act
ACS Automated Collection System
Adj or adjmt Adjustment
Advocacy Initiative The overall advocacy process: from identification of the underlying Advocacy Issue through implementation of the accepted Advocacy Proposal.
Advocacy Issue The underlying problem or issue that creates disservice or inequity to taxpayers or otherwise adds to taxpayer burden.
Advocacy Memoranda A memorandum issued by the National Taxpayer Advocate to an operating division to request a change in procedure.
Advocacy Project An Advocacy Submission after it has been accepted for further development and assignment on the Systemic Advocacy tracking system. Projects requiring immediate intervention, administrative or legislative change, and those identified as proactive advocacy assignments fall under the umbrella of being an Advocacy Project.
Advocacy Proposal A formal, written memorandum of a recommended change that is presented to an operating division (or area empowered to implement the change) after completion of an administrative Advocacy Project.
Advocacy Submission An idea, suggestion, or problem report that may lead to an Advocacy Project which results in a change in legislative proposal, improvement in taxpayer service, or a reduction in taxpayer burden.
AE Advocacy Efforts
AFI Alpha Function Indicator
AIE Advocacy Implementation and Evaluation
AIMS Audit Information Management System
AM Answering machine
AMS Account Management Services
ANMF Automated Non-Master File
AP Action Plan
APR Apology rendered or Applicable Rate
APTC Advanced Premium Tax Credit (ACA)
ARC Annual Report to Congress
ATA Account Technical Advisor (formerly CTA)
ATAO Application for Taxpayer Assistance Order
AUR Automated Underreporter
BFS Bureau of Fiscal Service (formerly FMS)
BM Business Modernization
BMF Business Master File
BOD Business Operating Division
BOE Business Objects Environment
BPR Business Performance Review
Business Days Workdays (does not include weekends or holidays)
CA Case Advocate
CABIC Case Assistance by Issue Code
CADE Customer Account Data Engine
Calendar days Actual number of days including holidays and weekends
CAP Congressional Affairs Program or Collection Appeals Program
CAWR Combined Annual Wage Reporting
CC Canceled check(s), courtesy copy or carbon copy
CCI Centralized Case Intake
CEAS Correspondence Examination Automation Support
CEP Coordinated Examination Program
CI Criminal Investigation
CIS Collection Information Statement or Correspondence Imaging System
CK/CKD check/checked
CNTA Counsel to the National Taxpayer Advocate
Cong Congress person or Congressional
Cross Functional Groups or teams composed of employees from multiple functions or units
CRU Centralized Reconsideration Unit
CTA Campus Technical Advisor, now known as ATA
DBA Doing business as
DEDCA Deputy Executive Director Case Advocacy
DEDSA Deputy Executive Director Systemic Advocacy
DEDSA-PA Deputy Executive Director Systemic Advocacy - Proactive Advocacy
DEDSA-TA Deputy Executive Director Systemic Advocacy - Technical Advocacy
Designee Individual delegated authority to perform duties of someone else
DNTA Deputy National Taxpayer Advocate
DV Disclosure of taxpayer verified- Taxpayer Authenticated
e-trak Electronic Tracking System
ECD Estimated Completion Date — Projected date for case resolution communicated to the taxpayer/representative.
EDCA Executive Director, Case Advocacy
EDSA Executive Director, Systemic Advocacy
EIR Early Intervention Review
Employee Number This is either your badge number or IDRS number
Enforcement Actions Liens, levies, and seizures
EUP Employee User Portal
External Transfer To transfer ownership of a TAS case to another TAS Office
FATCA Foreign Account Tax Compliance Act
FMS Financial Management Services, now known as BFS
FP Fully paid
FPLP Federal Payment Levy Program
Form 8821 Tax Information Authorization Form
Form 911 Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order)
Form 9102 Taxpayer Assistance Order (TAO)
FSA Field Systemic Advocacy
FU/FD Functional Unit/Division
FUD Follow up Date — An internal date used by TAS to manage the movement of the case to resolution. Used to document when the advocate plans to follow up on the action taken. The FUD is determined on the date of the action. The time-frame is based on the required action.
GAB Guidance Advisory Board
GAO Government Accountability Office
GL Governmental Liaison
GM Group Manager
History Screen Screen on TAMIS where case actions are documented with corresponding dates.
HR Human Resources
IA Intake Advocate or Installment Agreement
**IA ADJ** Input of an account adjustment (TAMIS History Literal)
**IA CHKCL** Initiate a Refund Trace (TAMIS History Literal)
**IA Stat 60** or generic **IADA** Input Streamline or Guaranteed Installment Agreement (TAMIS History Literal)
IAT Integrated Automation Technologies
ICS Inventory Control System or Integrated Collection System
ID/self/TAS Identified self, name, badge #, phone and fax # and TAS handling.
IDRS Integrated Data Retrieval System
IDTVA Identity Theft Victims Assistance Unit
IGM Interim Guidance Memorandum
IMD Internal Management Documents
IMD SPOC Internal Management Document Single Point of Contact
IMF Individual Master File
Immediate Intervention An expeditious response to an operational issue identified internally or externally that adversely affects customers for which there is not enough time for the normal corrective process to work.
Initial Research Research on IDRS or other systems to determine status of case and location for assignment.
Initiating Office The point of contact office
Internal Transfer To transfer ownership to a particular unit or operation within the same Local TAS Office.
IPSU Identity Protection Specialized Unit
IS&SP Intake Support and Special Projects
ITA Interactive Tax Assistant
ITAP Internal Technical Advisory Program
ITAR Identity Theft Assistance Request
i-trak Document tracking application which replaced the Executive Control Management System (ECMS)
IVO Integrity and Verification Operation
JRC June Report to Congress
Legislative Proposal A formal, written memorandum of a recommended change to an existing law or enactment of a new law that is presented to the National Taxpayer Advocate after completion of a legislative Advocacy Project.
LMOAM Left message on answering machine
LMTCB/LCBM Left message to call back/Left call back message
LTA Local Taxpayer Advocate
M&PA Management and Program Analyst
MEC Minimum essential coverage (ACA)
MF Master File
MSG Message
MTCB Message to call back
NCD Next Contact Date — A promised date given to the taxpayer or representative as to when next contact will be made by the TAS employee.
NDA No data available
NFTL Notice of Federal Tax Lien
NLT No later than
NMF Non Master File
NTA National Taxpayer Advocate
OAR Operations Assistance Request — Request for action/assistance from the Operating Division or Function.
OBR Offset Bypass Refund
OD/Function Operating Divisions or functions of the IRS that do not include TAS
OIC Offer in Compromise
OOO Out of office
Operating Divisions and Functional Units Divisions outside of TAS (e.g., Wage & Investment, TE/GE, Small Business/Self Employed, Appeals)
Oral Evidence Information given by either phone or in person without the benefit of written evidence (e.g., receipts)
Open Control IDRS/AIMS/ACS, etc. open assignment control. Before any action is taken on an account with an open control, make contact with the person controlling the account.
P & I Penalties and Interest
PA Program Analyst
PANG Phone, address, name given
**Pay EXT** Input an Extension of Time to Pay (TAMIS History Literal)
PCA Plan corrective action
PCIC Primary Core Issue Code
*PDT* Potentially Dangerous Taxpayer indicator on IDRS
PFANG Phone, fax, address, name given
PFANBATCGA Phone, fax, address, name given, badge (ID), apology, TAS Confidentiality, TAS statement of independence given (including statement, TAS reports to Congress through the NTA) and TP authenticated
PFANBATGA Phone, fax, address, name given, badge (ID), apology, TAS statement of independence given (including statement, TAS reports to Congress through the NTA) and TP authenticated.
PI Positive identification
PII Personal(ly) Identifiable Information
POA Power of Attorney — Document used by taxpayers to have an authorized representative act on their behalf. This authority is normally granted when a Form 2848 is submitted to IRS.
OR
Plan of Action
PSD Problem Solving Day
PTC Premium Tax Credit (ACA)
QC Quick Closure; problems completely resolved by TAS within 24 hours
QCTL Questions the constitutionality of the tax law
QRP Questionable Refund Program
RAMPI Request Answering Machine; Positive Identification
RATA Revenue Agent Technical Advisor
RDO Regular day off
Rec'd/recd received
Receiving Office The office that receives a referral or transferred case
Recon Audit Reconsideration
Referral Action taken when assistance is needed to resolve a case from TAS Technical Advisor. Ownership remains with the initiator of the referral.
OR
The process of elevating an Advocacy Submission to the next level for additional assessment, development, or implementation.
Relief Determination Decision to change/no change an IRS action, after review of pertinent facts.
Rep Congressional Representative or Authorized Representative
R/O or RO Revenue Officer
ROTA Revenue Officer Technical Advisor
RPS Revenue Protection Strategy
SA Systemic Advocacy
SAED Strategy Assessment & Employee Development
SAMS Systemic Advocacy Management System
SBA Small Business Administration
SBREFA Small Business Regulatory Enforcement Fairness Act
SBU Sensitive but Unclassified
SCIC Secondary Core Issue Code
Sen Senator
SERP Servicewide Electronic Research Program
SFC Senate Finance Committee
SIRE Systemic Issue Review and Evaluation
SLA Service Level Agreement
SPDER Servicewide Policy, Directives & Electronic Research
SRP Shared Responsibility Payment (ACA)
**STAUP** Input a Collection hold (TAMIS History Literal)
TA INV Taxpayer Advocate involvement
TAGM Taxpayer Advocate Group Manager
TAMIS Taxpayer Advocate Management Information System
TAO Taxpayer Assistance Order, Form 9102
TAP Taxpayer Advocacy Panel
TARD Taxpayer Advocate Received Date
TAS Taxpayer Advocate Service
TASIS Taxpayer Advocate Service Integrated System
TBOR Taxpayer Bill of Rights
TC or PC Telephone call
TCD Technical Communication Documents
TCM or PCM Telephone call made
TDC Taxpayer Digital Communication
TECH Technical Advisor
TECH ADV Advice from a TECH
TECH CASE Case assigned to a TECH
TFRP Trust Fund Recovery Penalty
Third Party Entity that IRS must contact other than the taxpayer or his/her representative. Examples of third parties are banks, employers, etc.
TIC Taxpayer Issue Code
TIGTA Treasury Inspector General for Tax Administration
TOP Treasury Offset Program — When an overpayment is applied to nontax obligations such as child support, Dept. of Education, etc.
TP Taxpayer
TPH/TPW Taxpayer husband/wife
TPP Taxpayer Protection Program
TPPI Taxpayer phone inquiry
TPRQ Taxpayer request
Validate/Verify Documented proof that what is said is true
VDS Virtual Delivery System
VT Virtual Team
w/ with
w/i within
w/o without
WOEA Warned of enforcement action
WR Work request