Part 5. Collecting Process

Chapter 2. Reports

Section 4. Collection Reports

5.2.4 Collection Reports

Manual Transmittal

November 16, 2023

Purpose

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

Material Changes

(1) The following material changes made to this IRM include:

Number Subsection Nature of Change
1 IRM 5.2.4 Removed CS from ACS/CS throughout the IRM and Exhibits
2 IRM 5.2.4.1.1 Link to COINS Website updated
3 IRM 5.2.4.1.2 Link to Acronym data base updated
4 IRM 5.2.4.15 IA Default Report added
5 IRM Exhibit 5.2.4-19 Updated CTRS EOM Reporting Schedule
6 IRM Exhibit 5.2.4-20 Updated C-23 Total Hourly Formulas
7 IRM Exhibit 5.2.4-25 IA Default Report Exhibit added
8 Blank Editorial changes were made throughout this document for clarification

Effect on Other Documents

This material supersedes IRM 5.2.4, dated October 17, 2022

Audience

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

Effective Date

(11-16-2023)

Suad Jama
Acting Director, Collection Planning and Performance Analysis

5.2.4.1 (10-17-2022)

Program Scope and Objectives

  1. Purpose: This section is a tool for understanding the data contained in the most commonly used Collection Activity Reports (CAR). These reports, and others, are posted to the Collection Information System (COINS) web site at http://vp0smemappcoins.ds.irsnet.gov.

    Note:

    Access is obtained through a Business Entitlement Access Request System (BEARS) request: Choose “Manage My Access” Type in “COINS”, and Select “PROD USER COINS WEBSITE ACCESS ONLY (COLLECTION INFORMATION SYSTEM REPORTS)”

  2. Audience: This information is intended for analysts, programmers and managers in Collection and many other areas outside of Collection (i.e. TAS)

  3. Policy Owner: Director, Collection Policy

  4. Program Owner: Manager, Collection Data Assurance & Specialty Reports and Plans (CDA), Planning and Performance Analysis, Collection Operations, Small Business/Self Employed

  5. Primary Stakeholders:

    • The Commissioner

    • Treasury Inspector General for Tax Administration (TIGTA)

    • Congress

    • General Accounting Office (GAO)

  6. Background: CDA provides data specific to Collection’s reports. Program revisions are made at the beginning of the fiscal year based upon the data needed to perform analysis and to provide information to internal and external customers

5.2.4.1.1 (11-16-2023)

Roles and Responsibilities

  1. Collection Data Assurance & Specialty Reports and Plans (CDA) publishes the Collection Activity Reports and Collection Reports to the COINS Website.

    Note:

    Collection Reports is a term often used to reference all reports published by CDA.

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

    • Integrated Data Retrieval System (IDRS)

    • Master File (MF)

    • Collection Time Reporting System (CTRS)

    • Automated Offers In Compromise (AOIC)

    • Automated Lien System (ALS)

    • Manual: Non-systemic data source

    Note:

    The Collection Reports catalog (located at http://vp0smemappcoins.ds.irsnet.gov. on the COINS website) contains a brief description of each report.

    Report Number Report Name Report 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 Monthly Report, Part 2 - Accounts Receivable Notices IDRS
    NO–5000–2/242 Taxpayer Delinquent Account Cumulative Report, Part 2 - Accounts Receivable Notices 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
    NO–5000–7 BMF Collection Yield Report MF
    NO–5000–8 IMF Collection Yield Report MF
    NO–5000–8B IMF FERDI Collection Yield Report MF
    NO–5000–9 Delinquent Accounts Receivable Yield Report (Grand Yield Report) MF
    NO–5000–10 IMF Deferred Account Activity Report MF
    NO–5000–11 BMF Deferred Account Activity Report MF
    NO–5000–15 IRAF Collection Yield 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–5000–31 IMF Report of Bankruptcies MF
    NO–5000–32 BMF Report of Bankruptcies MF
    NO–5000–33 Seizure Disposition Report Manual
    NO–5000–108 Monthly Report of Offers in Compromise Activity AOIC
    NO–5000–139 Delinquent Return Activity Report MF
    NO–5000–149 Recap of Accounts Currently Not Collectible Report MF
    NO–5000–222 Pending Installment Agreement Report MF
    NO–5000–245A Federal Payment Levy Program (FPLP) Weekly Report MF
    NO–5000–246 FPLP IMF Dispositions & Indirect Payment Report MF
    NO–5000–247 FPLP BMF Dispositions & Indirect Payment Report MF
    NO–5000–248 Monthly FPLP LIF Inventory Report MF
    NO–5000–249 Weekly FPLP LIF Inventory Report MF
    NO–5000–250A FPLP Monthly Report MF
    FPLP DEPOSIT Federal Payment Levy Deposit Report MF
    FPLP FEE Federal Payment Levy Fee Report MF
    IA DEFAULT Installment Agreement Default Rate Report IDRS

5.2.4.1.2 (11-16-2023)

Terms/Acronyms

  1. This IRM refers to terms and acronyms used throughout SB/SE Collection. Refer to this reference http://rnet.web.irs.gov/Resources/Acronymdb.aspx

    Note:

    This IRM references current and previous tax years. The table below helps to explain how to identify the year shown in the line definition.

    Year Definition Example
    Current Year ISSUED TX PRD 202X. The number of modules from line 1.1 where the tax period is in tax year 202X.

    Note:

    This line is for the current tax year.

    		 2024
    Previous Year ISSUED TX PRD 202X. The number of modules from line 1.1 where the tax period is in tax year 202X.

    Note:

    This line is for the current tax year minus 1.

    		 2023
    Current Year and Quarter ISSUED TX PRD 202X. The number of modules from line 1.1 where the tax period is 9-30-202X.

    Note:

    This line is for the current tax year.

    		 2024 and 9-30-2024
    Previous Year and Quarter ISSUED TX PRD 202X. The number of modules from line 1.1 where the tax period is 6-30-202X.

    Note:

    This line is for the current tax year minus 1.

    		 2023 and 6/30/2023

5.2.4.2 (10-01-2014)

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, 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.

  3. 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 (10-17-2022)

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 25 report, which is published in the annual Data Book.

5.2.4.2.2 (11-16-2023)

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 TDAs and AT CSCO.

  2. The following categories (columns) are reported:

    • Grand Total

    • BMF Total

    • IMF Total

    • Form 1040

    • TFRP Penalty

    • Over 100K

    • NMF

    • Grand Total

    • SB/SE

    • Tax Exempt

    • W&I

    • LB

    • SPECIAL COMPLIANCE

    • F941/944

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

    • TDA Module Receipts

    • Receipt Details

    • Receipt 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)- 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 Report, Report Symbols NO-5000-1 and NO-5000-2 Part 1 - TDAs

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

5.2.4.2.3 (11-01-2018)

Definitions of Taxpayer Delinquent Accounts (TDA) Reports Primary Elements

  1. TDA Module 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 Amount: 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). There are two grade levels possible: the predicted grade level and the determined grade level. 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. If there is a determined grade level, then that is used instead of the predicted grade level.

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

    Note:

    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. Credits: Amounts collected, abated and offset.

  6. Inventory: The number of modules remaining in inventory at the end of the reporting period

5.2.4.3 (10-01-2013)

Taxpayer Delinquent Account Report, Part 2 – Accounts Receivable Notices Report (Report Symbol 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–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.

  3. 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 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 receipts, dispositions, and inventory broken down by modules and taxpayers (entities).

5.2.4.3.2 (10-17-2022)

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 Penalty, WI IMF, SB IMF, IMF ATAT, IMF Special Compliance, 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, BMF Special Compliance, BMF MFT 01/14, BMF MFT 02, BMF MFT 10, Form 706 US Estate Tax Return and BMF Other MFT.

  2. The following categories are reported for IMF Notices:

    • 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 categories are provided for BMF Notices:

    • Total BMF First Notices

    • Trust Fund BMF First Notices

    • Total BMF Third Notices

    • Trust Fund BMF Third Notices

    • Total BMF Fourth Notices

    • Trust Fund BMF Fourth Notices

    • Total BMF Notices

  4. 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 IA
    Credits
    AMT Collected
    AMT Abated
    AMT Offset
    DR/NR AMT COL
    DR/DR AMT Abated
    DR/NR AMT Offset
    Inventories
    Taxpayers - ACT INV
    No. in Active INV
    AMT in Active INV
    Taxpayers DR/NR
    NO in DR/NR
    AMT in DR/NR

  5. 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 there is 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.

  6. 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

  7. Warning: Calculating the Monthly values for new ACS CALLS will only be valid for the Total Columns (G&N), not for any other columns. This is because there are multiple status’ for Balance Due Notices. So, the columns will list both those modules that are new to the ACS CALLS but also those that were handled previously and have simply gone to the next Notice Status. To account for this and acquire the number of truly new modules in a given month one must follow this examples’ logic: For the Number of New IMF Modules/Calls in a Given Month: Using the BDN, 1/242: ALL:National: IMF Total. Take the Current Month’s Line 4.2.19, Column G minus the Prior Month’s Line 4.2.19, Column G, plus the Current Month’s Line 2.1.10.6, Column G, plus Current Month’s Line 2.1.5.3, Column G, plus Current Month’s Line 2.1.17, Column G. This will give the Current Month’s Number of New IMF Calls/Modules Handled by ACS.

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.

  3. 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 (11-16-2023)

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, 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): Part 2 gives counts for module closures as per the most common TC59X and closing codes; thus not all TC 59X or closing codes are captured.

  3. The following categories are reported in Part 1 Columns A-I:

    • All TDIs

    • SB TDIs

    • WI TDIs

    • LB TDIs

    • TE/UNK TDIs

    • IMF TDIs

    • BMF TDIs

    • NMF/EPMF TDIs

    • FED EMP TDIs

  4. The following categories are reported in Part 1, Columns J thru R

    • All MODS

    • SB MODS

    • WI MODS

    • LB MODS

    • TE/UNK MODS

    • IMF MODS

    • BMF MODS

    • F941/944 MODS

    • FED EMP MODS

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

    • TDI Receipts

    • Receipt Details

    • Receipts Grade Data (based on the Grade Level of cases, not employees)

    • Taxpayer Receipts (NO TDA) At time of Receipt

    • 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 (based on Grade Level of cases, not employees)

  6. The following categories are reported in Part 2:

    • IMF Modules

    • IMF WI Modules

    • Federal Modules

    • SPEC COMP Modules

    • Total BMF Modules

    • BMF Form 941

    • BMF Form 940

    • BMF Form 1120

    • BMF Other

    • TE/GE Modules

    • LB Modules

  7. 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

  8. The functional data in all segments are 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 (ACS) -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.

  9. 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 Codes)

5.2.4.4.3 (10-01-2013)

Definitions of Taxpayer Delinquency Investigation (TDI) Reports Primary Elements

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

    Note:

    Line 1.0 at the National, Total TDIs level is listed as Reserved and is blank.

  2. Issuances: The number of TDIs/TDI entities or 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 entities or 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 entities or modules removed from an inventory.

  5. 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.

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

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

5.2.4.5 (10-01-2015)

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 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.

  3. Technical Reference (Programming): The NO–5000–3–NOT report is electronically generated monthly 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. The NO-5000-4- NOT report is generated monthly (except October) as part of computer run CAR8943 for parts 1 and 2.

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 entities and modules.

5.2.4.5.2 (11-01-2018)

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.

    Caution:

    These numbers represent the number of modules in each status. They are not the number of Notices (e.g. pieces of paper) sent.

  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 status.

    2. Part 2 - TDI Notices (TC 59X Closing Codes): Part 2 gives counts for module closures as per the most common TC59X and closing codes; thus not all TC 59X or closing codes are captured.

  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

    Note:

    Additional categories reported in Part 1 include WI IMF, SB IMF, IMF FED, WI FED, BMF LB, BMF TE, BMF SB and ASSGN 8600 and include columns for the First Notice through Fourth Notice (as listed above for the Total BMF and Total IMF).

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

    Issuances
    Total Issuances
    PDC Issuance
    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

    Note:

    Additional categories reported in Part 2 include WI IMF, SB IMF, IMF FED, WI FED, BMF LB, BMF TE, BMF SB and ASSGN 8600.

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

    Transaction Code Transaction Code Definition
    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 that entered a status for which the appropriate notice(s) would normally be 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.

  3. 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 (11-16-2023)

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, W&I and SB/SE 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; Taken by Total IAs, Taken by Field, Taken by Central Case Proc., Taken on Walk-ins, Taken by W&I Field Assistance, Taken by Special Compliance, Taken for Queue, Taken by Examination Division, Taken by Cust SRV Toll Free, Taken by Other, Taken by ACS, Taken by ACS VRU, Taken by TRIS VRU, Taken by CSCO, Fee Data, and 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 IA)
    Entities to IA
    Modules to IA
    Later Added On
    From TDA
    From Notice
    From Deferred
    From Other
    Cycles From 1st
    Activity (Left IA 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--IAs)

5.2.4.6.3 (10-17-2022)

Definitions of Installment Agreement Reports Primary Elements

  1. 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.

    Note:

    Status 6X includes cases with Agreements to Full Pay (also known as Short-Term Payment Plans). This is not inclusive to all Short-Term Payment Plans.

  2. Activity (Left IA 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--IAs).

  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 (11-16-2023)

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 Agreements, Exhibit 5.14.1-4 Installment Agreement Originator Codes.,

    1. TAKEN BY TOTAL IAs–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.

      Note:

      In FY 2022 IA Originator Codes 82, 83 and new code 99 were added as Streamlined IAs. Prior to FY 2022 they were not included in Streamlined counts in the CAR IA Report.

      Note:

      In FY 2023 IA Originator Codes 55 and 56 were added as Streamlined IA’s. Prior to FY 2023 they were not included in Streamlined counts in the CAR IA Report.

    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 the 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 SPECIAL COMPLIANCE (SCP) - Starting in FY 2019, Installment Agreements taken by ACS SCP employees where IA status 60 was input with an Origination Code of 98. In FY 2022 Originator Code 99 was added to recognize Streamlined IA’s taken by ACS SCP employees.

      Note:

      The figures in this section are not a subset of any other section, other than the TAKEN BY TOTAL I.A.s.

      Note:

      This was “TAKEN BY VENDORS” through the end of FY 2018. These were IAs that were beyond the scope and authority of Private Collection Agencies (PCAs) and were referred to the Referral Unit for IA Status 60 input with an IA Originator Code of 98.

    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 ACS–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, 77-78 for ACS VRU or 83 (E-IA–ACS). In FY 2022 IA Originator Code 83 was added as a Streamlined IA. In FY 2023 IA Originator Code 56 was added as a Streamlined IA. Prior to those fiscal years the originator codes were not included in the Streamlined counts in the CAR IA Report.

    12. TAKEN BY ACS 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 and 72–73 or 82 (E-IA AM, also known as Online Payment Agreement (OPA), non-ACS). In FY 2022 IA Originator Code 82 was added as a Streamlined IA. In FY 2023 IA Originator Code 55 was added as a Streamlined IA. Prior to those fiscal years the originator codes were not included in the Streamlined counts in the CAR IA Report.

    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 (10-17-2022)

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 which is 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.

  3. Technical Reference (Programming): The report shows all TDAs on the pages marked S/R/F CAR/85/43. TDAs assigned to the SB/SE organization are shown on the pages marked S/R/F CAR/85/43 and TDAs assigned to the W&I organization are shown on the pages marked S/R/F CWI/85/43. The Type Assessment Report NO–5000–241 and NO–5000–242 are electronically generated monthly (except for the NO-5000-242, which is not generated in October) 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 (11-16-2023)

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) Monthly 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 Total TDA's (National only); Field Function TDAs; Queue TDAs; ACS TDAs and AT CSCO.

  2. The following categories are reported:

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

    • 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:

    Elements Reported
    Receipts Details
    Receipt Dollar Amounts
    TDA Module Grade Data

  4. The following columns are reported:

    Columns Reported
    IMF Total
    SFR
    1040 Exam
    1040 Math Error
    FED EMP/RET
    MFT31
    IMF ATAT
    BMF Total
    BMF 6020(b)
    BMF ATAT
    BMF Exam
    Estate 706 TDA's
    F941/944
    Form 940

  5. The functional data in all segments are 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 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.

  6. 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 Report, Report Symbols NO-5000-1 and NO-5000-2 (Part 1-TDAs)

    • Exhibit 5.2.4-10, Type Assessment Report, 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) Report (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) Report Primary Elements).

5.2.4.8 (10-17-2022)

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, CFF, Campus, Total IMF, Total BMF and Total 941/940)

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

5.2.4.8.1 (11-01-2018)

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 (10-01-2014)

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

    • Activity on TC 537 Modules This Fiscal Year

  4. The following elements are reported for the TC 530 Posted This Fiscal Year and Inventory categories:

    • Total Number of Taxpayers

    • Number of TC 530 Modules

    • Dollar Amount

  5. The following elements are reported for the Activity on TC 530 Modules This Fiscal Year:

    • Number of Modules from TC 530

    • Dollar Amount Reactivated

    • Credits Posted to TC 530

  6. The following elements are reported for the Activity on TC 537 Modules This Fiscal Year:

    • Number to TC 537

    • Number from TC 537 to TC 530

    • Number of TC 537 to STAT12/STAT60

    • Dollar Amount

  7. 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.

  8. 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 (10-01-2014)

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 unreversed 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 reflect 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.

  4. Activity on TC 537 Modules This Fiscal Year: Number of modules that had a TC 537 in effect this fiscal year and the number of modules that went from TC 537 to TC 530 (line 11.0 equals the sum of lines 11.1 and 11.2), the number of TC 537 modules that went to Status 12 and those which went to Status 60. Also, this section includes dollar amounts for modules when they moved to TC 537, for modules that moved back to TC 530 (line 15.0 equals the sum of lines 15.1 and 15.2) and the dollar amounts for modules that moved from TC 537 to Status 60.

5.2.4.9 (10-01-2015)

Delinquent Return Activity Report (Report Symbol NO–5000–139)

  1. The Delinquent Return 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 which page the data is located on, the Area Offices for the SB/SE and W&I BODs and a summary page.

5.2.4.9.1 (11-01-2018)

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 (11-01-2018)

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 for total number of taxpayers (by the BOD of the taxpayer), for each area office and totals for all areas. Page 4 shows a summary of the number of returns, associated net amount assessed and associated amount collected with the delinquent returns. Also, there are National and BOD breakout totals by function credited with securing the 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

    • Field Asst CTRS

  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 exhibits:

    • Exhibit 5.2.4-1, Definitions of Abbreviations and Statuses,

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

5.2.4.9.3 (10-01-2014)

Definitions of Delinquent Return 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 (CSCO 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 (10-17-2022)

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.

    • Data from Civil Enforcement Advice and Support Operations (CEASO), Property Appraisal and Liquidation Specialist (PALS) and Insolvency (INS) Area group time and activity is extracted from the Integrated Collection System (ICS) during the monthly reporting period via Enterprise File Transfer Utility (EFTU) that is used to create the C-23 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; 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, CEASO 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 are 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 CEASO and Insolvency functions in Section IV, Other Actions. These actions include Proofs of Claims.

  7. Section V: Revenue Officer Inventory Counts: The number of Field Collection Area bag-carrying revenue officers by grade level is reported in Section V, Revenue Officer Inventory Counts. Also reported is the total number of 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 the COINS website and can be viewed using Adobe software, at http://vp0smemappcoins.ds.irsnet.gov/index.htm. Those requiring C-23 data for analytical reports can gain read only access to the server-based CTRS (Collection Time Reporting System) via the BEARS process administered by the Collection Systems group under the Collection Systems & Projects office.

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

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

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

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

    • Management, such as: group managers (GM)

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

    • Servicewide - provides combined totals for Collection

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

    • INS - provides totals for Insolvency groups

    • CEASO - provides totals for CEASO and PALS groups

5.2.4.11 (10-01-2014)

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 organizations} and seizures conducted by field revenue officers.

5.2.4.11.1 (10-17-2022)

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 25 report, which is published in the annual Data Book.

5.2.4.11.2 (10-17-2022)

Levy and Seizure Report Elements

  1. Total Levies - The sum of 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 CEASO Seizure Log which is provided by Field Collection.

  3. A description of the Levy and Seizure report elements for the line number titles and definitions used in the report are shown in the following exhibit:

    • Exhibit 5.2.4-21, Levy and Seizure Report

5.2.4.12 (10-01-2015)

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 (NFTL’s) prepared, released, withdrawn, number of ACS systemic and manual NFTL’s, number of revocations issued and the number of entities. National and Area results are designated pages of the report.

5.2.4.12.1 (10-17-2022)

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 NFTL’s prepared, released, withdrawn, number of ACS systemic and manual NFTL’s, number of revocations issued and the number of entities on both a monthly and cumulative basis.

  3. Following the Area reports is the Historical Summary of Lien Data Thresholds for the current Fiscal Year. The dollar thresholds are based on the sum of the unpaid balance of assessment of each NFTL prepared. They do not include accrued penalty and interest that is owed, nor do they include other balances owed on different periods filed under a different NFTL (the taxpayer may have other NFTL’s with additional balances). The Total FC NFTL’s 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

  4. A description of the Lien report elements for the line number titles used in the report is shown in the following exhibit:

    • Exhibit 5.2.4-22, Liens Report

5.2.4.12.2 (10-01-2016)

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.

    Caution:

    Not all NFTL’s which are prepared will be filed.

  2. Total Entities: Total number of taxpayer entities on whom an NFTL was prepared. More than one NFTL can be filed in multiple jurisdictions per taxpayer.

  3. 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.

  4. 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).

  5. Lien Withdrawals after 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.

  6. 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.

  7. 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 NFTL and/or specific periods).

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

  9. 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; a NFTL is not refiled timely on a specific period on a multiple period NFTL).

5.2.4.13 (10-17-2022)

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 Fiscal Year 2002, the report presents monthly and cumulative data derived from the Automated Offer in Compromise System (AOIC). Inventory activity reflects the Beginning Inventory, New Receipts, Transfers In and Not Processable cases. Dispositions reflect the counts of Accepted, Rejected, Returned, Withdrawn and Terminated cases. Counts are shown for the number of OICs pending in Appeals (after a rejection), Appeals submitted in conjunction with a Collection Due Process (CDP) hearing and Exam. Timeliness measures for Age of Dispositions and Age of Ending Inventory are also reported.

5.2.4.13.1 (10-17-2022)

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, CDP (Collection Due Process) - Appeals, and DATL (Doubt as To Liability).

  3. The measures; Number of offers received, Number of offers accepted and Amount of offers accepted are also reported on the Table 25 report, which is published in the annual Data Book.

  4. Descriptions of the OIC report elements for the line titles used in the report is shown in Exhibit 5.2.4-23, Offer In Compromise Report.

5.2.4.13.2 (11-01-2018)

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 10 categories, consisting of National; COIC Sub-total, Brookhaven Centralized, Memphis Centralized, Field Sub-total, OIC Field Territory 2, OIC Field Territory 1, COIC & Field Sub-total, CDP Appeals and Doubt as to Liability (DATL).The National Total is the sum of the following subcategories:

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

    2. Field Sub-Total: Field OIC Territory 2 and Field OIC Territory 1.

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

    4. CDP Appeals

  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

5.2.4.14 (11-01-2018)

Yield Reports

  1. These reports are derived from Masterfile (MF), NOT IDRS. Being from MF means these Yield reports will include modules that the IDRS based reports do not, (i.e. - St 53, 71, and 72) or include them in a different status due to processing times between the two systems.

  2. The module must be in a delinquent status at the time of the payment or credit transfer transaction and that date or cycle must be within the reporting period to be included.

  3. The Yield Reports calculate the cumulative (CUM) data every reporting month from the beginning of the Fiscal Year (cycle 40), through the end of the last cycle of the current reporting month, until it reaches the end of cycle 39. At which point, the value resets to zero and begins accumulating data for the next fiscal year, beginning with cycle 40. Therefore, every reporting month it recalculates the Fiscal Year to present. It does not retain the previous month’s data anywhere and simply adds the new month of data to it.

  4. If designations of a payment or credit are removed during a cycle, the new CUM figures won’t include these items, even though they were included in the previous month’s cum data, as the figures reported in the Yield are cumulative in nature.

5.2.4.14.1 (11-01-2018)

Function of Yield Reports

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

  2. Except for the FERDI NO-5000-8B report, the Yield reports provide data by BOD for payments and credits that posted to accounts while in Collection Status.

5.2.4.14.2 (10-17-2022)

Listing of Yield Reports

  1. Grand Yield Report (Report Symbol NO-5000-9)

  2. BMF Yield Report-Total (Report Symbol NO-5000-7)-the cumulative total of the following Yield Reports:

    1. BMF Yield Report-LM Yield (MM/LC QUALIFYING TRANSACTIONS)

    2. BMF Yield Report-SB Yield (SB/SE/SI QUALIFYING TRANSACTIONS)

    3. BMF Yield Report-TE Yield (TAXEX QUALIFYING TRANSACTIONS)

  3. IMF Yield Report-Total (Report Symbol NO-5000-8)-the cumulative total of (a) and (b) below. FERDI accounts are included in the appropriate BOD report (either (a) or (b)), however FERDI totals are provided separately to assist with FERDI program management:

    1. IMF Yield Report-SB Yield (Report Symbol NO-5000-8F)

    2. IMF Yield Report-WI Yield (Report Symbol NO-5000-8E)

    3. FERDI Yield Report (Report Symbol NO-5000-8B)

  4. IRAF Yield Report (Report Symbol NO-5000-15).

    Note:

    Beginning in FY 2023 the IRAF Yield Report has been migrated into the IMF Yield Reports (All, WI and SB) and listed under “Posted to Accounts in Collection Status - MFT 29 (IRAF).

5.2.4.14.3 (10-17-2022)

Yield Report Primary Elements

  1. Data on the Yield Report is stratified into the following locations (Note: Not all Yield reports use the same transaction codes. Even within the same report different pages may use different transaction codes. Some use all, some use only a few, some are IMF specific and some are BMF specific. Even within the same IMF or BMF report the different pages may only use some of the transaction codes.):

    LOCATIONS
    Payments-Unreversed Payment TC’s 670, 680, 690, 694, 760, 820, 824, 826, 846, 850, 856, 890, and 896 (Note: TC’s 890 and 896 are included on the IMF Yield)
    Credit Transfers-Unreversed TC’s 700, 706, 710, 716, 730, 736, 756, 766, 790, 796, 820, 824, 826, 846, 850, 856, 890, and 896 (Note: Listed TC’s 820 through 896 do not carry DPC codes. So, they are not included in any DPC pages, but are included on the MFT and Total pages.)
    First Notice (BEF RDD)-Before Return Due Date (Status 19) (Note: Although Status 19 is no longer valid for IMF, it is still used by BMF.)
    First Notice- Status 21
    Second Notice (IMF Only)-Status 20
    Delinquency Notice (IMF Only)-Status 54
    Third Notice-Status 56
    Fourth Notice-Status 58
    Total TDA-Status 22, 24 & 26
    Status 22
    Status 24
    Status 26
    Deferrals-Status 23
    Systemic Installment Agreements-Status 6X
    NMF Yield-Non-Masterfile Yield (Grand Yield Report, NO-5000-9, only)
    Total
    Grand Total Yield (Grand Yield only)
    Private Debt Collection Yield (Grand Yield Report, NO-5000-9, only)
    Dollars Collected on Delinquent Returns (Grand Yield Report, NO-5000-9, only)

  2. After being stratified into one of the above locations, the data will be further segmented into categories. A listing of these categories can be found in the following exhibit for IMF (NO-5000-8 series, not counting FERDI 5000-8B) and BMF (NO-5000-7 series) Yield Reports Categories:

    • Exhibit 5.2.4-24, Yield Report Categories

5.2.4.15 (11-16-2023)

Installment Agreement Default Report

  1. The Installment Agreement (IA) Default report is a 12-month rolling cumulative report that accounts for all of the defaulted IAs during that period. Data is sourced from the Installment Agreement Report (Report Symbols NO-5000-5 and NO-5000-6).

  2. The methodology is to sum all the defaulted IA’s for the prior 12-month period and divides it into the sum of all IAs during that 12-month period.

  3. See Exhibit 5.2.4-25 Installment Agreement Default Report for additional column and line descriptions.

5.2.4.15.1 (11-16-2023)

Function of the IA Default Report

  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.

5.2.4.15.2 (11-16-2023)

IA Default Report Elements

  1. The following Elements are reported:

    • National

    • W&I

    • SBSE

  2. Line Numbers from the 5000-5 / 6 used to compute the IA Default formulas

    • 2.1 Total Removed

    • 2.1.1 Full PD/Orig IA Amt

    • 2.1.1.1 Streamlined

    • 2.1.2.1 Streamlined

    • 2.1.1.22 E-IA Full Paid-ACS

    • 2.1.1.23 E-IA Full Paid -AM

    • 2.1.2.19 E-IA Defaulted-ACS

    • 2.1.2.20 E-IA Defaulted-AM

    • 2.1.1.26 PPIA Full Paid

    • 2.1.2.21 PPIA Defaulted

    • 2.1.1.3 Payroll deduct

    • 2.1.2.3 Payroll Deduct IA

Exhibit 5.2.4-1

Definitions of Abbreviations and Statuses

(1) The table below lists miscellaneous abbreviations and their definitions.

MISCELLANEOUS ABBREVIATIONS AND DEFINITIONS

ABBREVIATION DEFINITIONS
ACA 4980H/ESRP A provision of the Affordable Care Act which deals with Employer Shared Responsibility (ESRP) assessments. These cases will appear with an MFT 43.
ACA 5000A/SRP A provision of the Affordable Care Act which deals with Individual Shared Responsibility (SRP) assessments. Appears with both an MFT 35 (original assessment) and MFT 65 (mirrored assessment).
ACB or ACS The Automated Collection Branch (ACB) and the Automated Collection System. ACS 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, 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 with the current 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 breakouts. The breakouts are ACS, Field Collection, Queue and SC BR 8.
Area Offices On the Reports, while the Area Office Numbers remain, starting with the FY’s 18 & 19 reports, Area Office names were removed to prevent confusion. This is because, starting with FY 2018, the geographic footprints for Field Area Offices do not match those for the Queue, ACS, or CSCO even if they have the same name and/or number.
Associated Dollar Amounts of IAs The UBA (Unpaid Balance of Assessments) at the time the IA was issued (went to status 6X). Exception is the credits page for dollars collected. These are actual rounded off dollars of the transaction amounts.
CAR Data Runs This 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 Area Configuration 13 Area and 23 Area, 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 (CSCO), Service Center Collection Branch (SCCB) and Service Center Branch 8 (SC BR 8) can be used interchangeably. TDAs/TDIs assigned to this function have the 5th and 6th digits of the TDA/TDI assignment code within the range of 80-89.
CSED Collection Statute Expiration Date. For modules on the Master File, a TC 608 is generated to IDRS when the CSED expires. For Non–Master File modules, an IDRS retention program notifies the Collection Activity Reports of the CSED expiration.
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 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) or notice status (19, 20, 21, 54, 56 or 58) to any of the following statuses: 23, 41, 42, 43, 44, 46, 53, 60, 61, 63, 64, 71, 72, 73, 89, 91 and 12, but Status 12 only if: fully satisfied by credits and are Trust Fund Recovery Penalty (TFRP) assessments which have a TC 241 with penalty reference code 699 or if BMF, have a TC 538 pending or posted in the same cycle that the Status 12 was generated. TDI dispositions are created 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) or 598 (shelved) input.
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 only if TC 530 has CC 01-08, 10-39)

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

  • 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
Electronic Installment Agreement (E-IA) Tax modules that are in Status 60, 61, 63 or 64 and were initiated using the Online Payment Application (also referred to as OPA) via the IRS external website. These types of agreements are identified by the Installment Agreement Originator Codes (either 82 or 83) located on IDRS.
Employer Shared Responsibility Payment (ESRP) See “ACA 4980H/ESRP” above.
FERDI Federal Employee/Retiree Delinquency Initiative, also known as, Federal Employee/Retiree Delinquencies Initiative.
Immediate Resolution (TDA and Balance Due Notice Report) 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.
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 Agreements to Full Pay (also known as short-term payment plans) or 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.
No. Transfers In W/In FNCT (within function) 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.
Online Payment Agreement (OPA) See Electronic Installment Agreement (above).
Queue The Queue is a holding file for cases pending assignment. The 5th digit of the TDA/TDI assignment code is 7.
Shared Responsibility Payment (SRP) See “ACA 5000A/SRP” above.
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.
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.
VRU Voice Response Unit (VRU) is used to interact with callers to the IRS’ phone numbers. Callers can be routed to live assistors but also can do things like setting up an Installment Agreement without speaking to a live assistor.
 

(2) The table below is a list of TDA Report Status Codes and definitions.

TDA REPORT STATUS AND DEFINITIONS

STATUS DEFINITION
Status 12 Modules fully satisfied by credits. Excludes:

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

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

  • 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.
Status 23 Below Tolerance. Tax accounts whose total debit balance (tax plus assessed and accrued penalty and interest) is below the deferral level.”
Status 41 Stay of Collection (Negotiable Collateral Agreement). Generated when 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 on secondary TP account when the primary account is in Status 60. 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 unreversed 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 an IDRS TC 914/916 hold is set for a tax module in IDRS status 22, 24, 26, or if a TC 918 is present in the entity and Command Code STAUP is input with IDRS status 91.
 

(3) The table below is a list of TDI Report Status Codes and definitions.

TDI REPORT STATUS AND DEFINITIONS

STATUS DEFINITION
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)

(1) The table below provides the column, column title and definitions for the top of the TDA report.

TDA REPORT COLUMNS, TITLES AND DEFINITIONS

COLUMNS COLUMN TITLE AND DEFINITION
(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 IRAF accounts were merged into IMF and were no longer separated. However, for FY 2006, they were separated out on the CAR reports using MFT 29. Beginning in FY 2007, the CAR reports no longer separate IRAF accounts; they are included in the IMF total (where they reside).
(D) FORM 1040–The number of TDAs with MFT 30.
(E) TFRP Penalty (Trust Fund Recovery 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 (all W&I TDA's are IMF).
(L) LB–The number of TDAs where the BOD of the taxpayer is Large Business and International (all LB TDAs are BMF).
(M) SPEC COMP-The number of modules or entities with the Special Compliance indicator SCP-IND>0.

Note:

Prior to FY 2019 this column was for ETAP/ETE (Employment Tax Examination assessment or an Employment Tax Adjustment Program assessment).

Note:

Entity data began with FY 2020.
(N) FORM 941/944–The number of BMF TDAs with BMF MFT 01 (Form 941) or BMF MFT 14 (Form 944).
 

(2) The TDA report is comprised of multiple sections as shown in the following tables along with the line number, title and definition.

Field Function TDA MODULE RECEIPTS (literal only)

LINE NUMBER DEFINITION
1.0 NO. TDA RECEIPTS–The number of TDA modules received into 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. 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, 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 the SB/SE and W&I organizations.
1.3 NO. FROM ACS–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 RESERVED (literal only)
1.7 ACA 5000A/4980H RCPTS-The number of module receipts for these ACA provisions.

Note:

Provision 5000A is IMF MFT 35 and, beginning January 2016, MFT 65; Provision 4980H is BMF MFT 43.
1.8 PROV 9010 RCPTS-The number of module receipts for this ACA provision. They are MFT 79 with TC 298 with a Tax Period yyyy09.
 

RECEIPTS DETAILS (literal only)

LINE NUMBER DEFINITION
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. These are MFT 03 with TC 298 and tax period NNNN08 (other MFT 03’s end with the months 03, 06, 09, and 12).
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 where the amount was between $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–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)

LINE NUMBER DEFINITION
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 AMT 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)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

ACTIVITY (LEFT INVENTORY) (literal only)

LINE NUMBER DEFINITION
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. Sum of lines 2.7.1, 2.7.2, 2.7.3 and 2.7.4.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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. Sum of lines 2.7.7.1, 2.7.7.2, 2.7.7.3 and 2.7.7.4.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
2.7.7.5 ACA 5000A/4980H DISP-The number of module dispositions for these ACA provisions.

Note:

Beginning in January 2016, this will also include MFT 65, Mirrored Assessments.
2.7.7.6 PROV 9010 DISP-The number of module dispositions for this ACA provision.
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 2.7.8.17. 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, 10–39.
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 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 9008 DISP-The number of DR/NR module dispositions for Provision 9008 Branded Prescription Drugs
2.7.8.16 ACA 5000A/4980H DRNR-The number of modules from line 2.7.8 with MFT 35, 43 or 65.

Note:

Beginning in January, 2016, this also includes MFT 65, Mirrored Assessments.
2.7.8.17 5000A/4980H CNC-The number of modules from line 2.7.8.3 with MFT 35, 43 or 65.

Note:

Beginning in January, 2016, this also includes MFT 65, Mirrored Assessments.
2.7.8.18 NO 9010 DR/NR-The number of modules from line 2.7.8 that were ACA Provision 9010.
2.7.8.19 5000A/4980H TO IA-The number of modules from line 2.7.8.1 that had ACA provision 5000A (MFT 35 or 65) or Provision 4980H (MFT 43).
2.7.8.20 5000A/4980H TO OIC-The number of modules from line 2.7.8.8 that had ACA provision 5000A (MFT 35 or 65) or Provision 4980H (MFT 43).
2.7.8.21 5000A/4980H TO LITIGATION-The number of modules from line 2.7.8.10 that had ACA provision 5000A (MFT 35 or 65) or Provision 4980H (MFT 43).
2.7.8.22 RESERVED

Note:

Lines 7.7.8.22 (Queue) and 12.7.8.22 (ACS) will total under National, Total TDA’s.
2.8 AMT TRANSFERS–OUT–The dollar amount associated with TDA modules from line 2.1.
2.9 AMT TO ACS–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.
2.14.5 AMT 5000A/4980H CNC-The dollar amount associated with TDA module dispositions from line 2.7.8.17 which are associated with these ACA provisions.

Note:

Beginning in January, 2016, this also includes MFT 65, Mirrored Assessments.
2.14.6 RESERVED
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)

LINE NUMBER DEFINITION
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 (amount the 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.
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 were both assessed the TFRP for the corporation. If A makes $1,000 payment, B will also get $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 the 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 (amount the 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)

LINE NUMBER DEFINITION
Blank

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)

LINE NUMBER DEFINITION
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 of transactions 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 of transactions 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 of transactions 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)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
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

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
Blank

Note:

The sum of lines 3.35 through 3.38 equals line 3.0 AMOUNT COLLECTED.
3.35 GRADE 13 –The amount collected from line 3.0 where the grade level of the TDA is 13.
3.36 GRADE 12 –The amount collected from line 3.0 where the grade level of the TDA is 12.
3.37 GRADE 11 –The amount collected from line 3.0 where the grade level of the TDA is 11.
3.38 GRADE 09 –The amount collected from line 3.0 where the grade level of the TDA is 09.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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/4980H -The amount collected from line 3.0 related to these ACA provisions.

Note:

Beginning in January, 2016, this also includes MFT 65, Mirrored Assessments.
3.42 PROV 9010 COLL-The amount collected from line 3.0 related to this ACA provision.
 

TDA MODULE INVENTORY (literal only)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
Blank

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, less than 26 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, Queue, CSCO, or the cycle the TDA transferred in. Aging begins over at zero each time a TDA moves between ACS, 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 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, Queue, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS, 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, Queue, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS, 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 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, Queue, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS, 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)

LINE NUMBER DEFINITION
Blank

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 (CSED) on IDRS is blank or zeros. This happens when the CSED is suspended by events such as bankruptcy or OIC. 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)

LINE NUMBER DEFINITION
Blank

Note:

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

LINE NUMBER DEFINITION
4.25 NO. TAX YR 202X–The number of TDA modules from line 4.0 where the tax period is for a month in 202X.

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
4.26 NO. TAX YR 202X–The number of TDA modules from line 4.0 where the tax period is for a month in 202X.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
4.27 NO. TAX YR 202X–The number of TDA modules from line 4.0 where the tax period is for a month in 202X.

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
4.28 NO. TAX YR 202X–The number of TDA modules from line 4.0 where the tax period is for a month in 202X.

Note:

This line is for the current tax year minus 3. See example in IRM 5.2.4.1.2(1).
4.29 NO. 201X & PRIOR–The number of TDA modules from line 4.0 where the tax period is for a month for 201X or a prior year.

Note:

This line is for the current tax year minus 4. See example in IRM 5.2.4.1.2(1).
 

TDA MODULE INVENTORY (literal only)

LINE NUMBER DEFINITION
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

DR/NR INVENTORY (literal only)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
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 NO. ACA 5000A/4980H INV-The number of modules from line 4.0 that ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).

Note:

Beginning in January, 2016, this also includes MFT 65, Mirrored Assessments.
4.41 PROV 9010 INV-The number of modules from line 4.0 that were ACA Provision 9010.
 

TDA TAXPAYER RECEIPTS (literal only)

LINE NUMBER DEFINITION
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.
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.
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.
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.
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.
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
5.1.10 RESERVED (literal only)
 

TDA TAXPAYER DISPOSITIONS (literal only)

LINE NUMBER DEFINITION
5.2 NO. TDA TP DISPOSITIONS–The number of entities associated with line 2.7 with no remaining TDA or TDI.
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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)
5.2.7 RESERVED
 

TDA TAXPAYER INVENTORY (literal only)

LINE NUMBER DEFINITION
5.3 NO. TDA TP INVENTORY–The number of entities associated with line 4.0.
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.
Blank

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 remaining TDA 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 from line 5.3 (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)
Blank

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) containing 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)

LINE NUMBER DEFINITION
Blank

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–The number of TDA modules that had a change in assignment from ACS 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/4980H RCPTS-The number of module receipts for these ACA provisions.

Note:

Provision 5000A is IMF MFT 35 and, beginning January 2016, MFT 65; Provision 4980H is BMF MFT 43.
6.8 PROV 9010 RCPTS- They are MFT 79 with TC 298 with a Tax Period yyyy09.
 

RECEIPT DETAILS (literal only)

LINE NUMBER DEFINITION
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 where the amount was between $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 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 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)

LINE NUMBER DEFINITION
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–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 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)

LINE NUMBER DEFINITION
Blank

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.
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

ACTIVITY (LEFT INVENTORY) (literal only)

LINE NUMBER DEFINITION
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 from another area to 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 organizations.
7.2 NO. OUT TO ACS–The number of TDA modules where the assignment changed from the Queue being reported to ACS 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 a CSCO 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

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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 IMM. 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.
Blank

Note:

The sums of Lines 7.7.7.1 through 7.7.7.4 equals Line 7.7.7 NO. TO IMM. 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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
7.7.7.5 ACA 5000A/4980H DISP-The number of module dispositions for the ACA provisions.

Note:

Beginning in January, 2016, this also includes MFT 65, Mirrored Assessments.
7.7.7.6 PROV 9010 DISP-The number of module dispositions for this ACA provision.
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/4980H DRNR-The number of modules from line 7.7.8 with MFT 35, 43 or 65.
7.7.8.17 5000A/4980H CNC-The number of modules from line 7.7.8.3 with MFT 35, 43 or 65

Note:

Beginning in January, 2016, this also includes MFT 65, Mirrored Assessments.
7.7.8.18 NO 9010 DR/NR-The number of modules from line 7.7.8 that were ACA Provision 9010.
7.7.8.19 5000A/4980H TO IA-The number of modules from line 7.7.8.1 that had ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).
7.7.8.20 5000A/4980H TO OIC-The number of modules from line 7.7.8.8 that had ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).
7.7.8.21 SRP/ESRP LITIGATION-The number of modules from line 7.7.8.10 that had ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).
7.7.8.22 NO. CNC’D for PDC- Number of modules CNC’d for Private Debt Collection (PDC) using TC 530 with Closing Code 37 where the TC 530-IND =7. This is a subset of line 7.7.8.3

Note:

Amount for this line is reported in line 7.14.6.
7.8 AMT. TRANSFERS–OUT–The dollar amount associated with TDA modules from line 7.1.
7.9 AMT. TO ACS–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.
7.14.5 AMT 5000A/4980H CNC-The dollar amount associated with TDA module dispositions from line 7.14 which are associated with these ACA provisions.

Note:

Beginning in January, 2016, this also includes MFT 65, Mirrored Assessments.
7.14.6 AMT CNC’D for PDC - The amount associated with the modules reported in line 7.7.8.22.
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 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)

LINE NUMBER DEFINITION
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 were both assessed the TFRP for the corporation. If A makes $1,000 payment, B will also get $1,000 credit/abatement because of it. The abatement for B is both line 8.1 and 8.1.1). For BMF, the amount of any TC 538 indicating a payment was received on an associated assessment. This is not a subset of Line 8.0 Amount Collected.
8.2 AMOUNT OFFSET–The net amount of offset transactions (amount the 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 the 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.

Caution:

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)

LINE NUMBER DEFINITION
Blank

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)

LINE NUMBER DEFINITION
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 of transactions 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 of transactions 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 of transactions 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)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
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 range of $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)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
Blank

Note:

The sum of Lines 8.35 through 8.38 equals Line 8.0 AMOUNT COLLECTED.
8.35 GRADE 13 –The amount collected from line 8.0 where the grade level of the TDA is 13.
8.36 GRADE 12 –The amount collected from line 8.0 where the grade level of the TDA is 12.
8.37 GRADE 11 –The amount collected from line 8.0 where the grade level of the TDA is 11.
8.38 GRADE 09 –The amount collected from line 8.0 where the grade level of the TDA is 09.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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/4980H COLL-The amount collected on modules of these ACA provisions.

Note:

Beginning in January, 2016, this also includes MFT 65, Mirrored Assessments.
8.42 PROV 9010 COLL-The amount collected on modules of this ACA provision.
 

TDA MODULE INVENTORY (literal only)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
Blank

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, less than 26 cycles ago, moved into the Queue, 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, Field Collection, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS, 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 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, Field Collection, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS, 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 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, Field Collection, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS, 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, Field Collection, CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS, 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)

LINE NUMBER DEFINITION
Blank

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 (CSED) on IDRS is blank or zeros. This happens when the CSED is suspended by events such as bankruptcy or OIC. 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)

LINE NUMBER DEFINITION
Blank

Note:

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

LINE NUMBER DEFINITION
9.25 NO. TAX YR 202X–The number of TDA modules from line 9.0 where the tax period is for a month in 202X. This will always be the current tax year.
9.26 NO. TAX YR 202X–The number of TDA modules from line 9.0 where the tax period is for a month in 202X. This will always be the current tax year minus 1.
9.27 NO. TAX YR 202X–The number of TDA modules from line 9.0 where the tax period is for a month in 202X. This will always be the current tax year minus 2.
9.28 NO. TAX YR 202X–The number of TDA modules from line 9.0 where the tax period is for a month in 202X. This will always be the current tax year minus 3.
9.29 NO. 201X & PRIOR–The number of TDA modules from line 9.0 where the tax period is for a month in 201X or a prior year. This will always be the current tax year minus 4 and earlier.
 

TDA MODULE INVENTORY (literal only)

LINE NUMBER DEFINITION
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

DR/NR INVENTORY (literal only)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
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 NO. ACA 5000A/4980H INV-The number of modules from line 9.0 that ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).

Note:

Beginning in January, 2016, this also includes MFT 65, Mirrored Assessments.
9.41 PROV 9010 INV-The number of modules from line 9.0 that were ACA Provision 9010.
 

TDA TAXPAYER RECEIPTS (literal only)

LINE NUMBER DEFINITION
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 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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.
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 the Queue.
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 the Queue.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
10.1.10 RESERVED (literal only)
 

TDA TAXPAYER DISPOSITIONS (literal only)

LINE NUMBER DEFINITION
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 taxpayers or entities from line 10.2 where the grade level of the TDA entity is 9.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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 or entities from Line 10.2, NO. TDA TP DISPOSITIONS, where assignment number equals 71XX.
10.2.7 NO. TC 530-37/38– Number of Taxpayers or Entities with a CC 37 and an indicator of 7 that were transferred from the Queue to Private Debt Collection (PDC).

Note:

TC 530 with indicator of 7 for CC 37 (represents the Queue) and indicator 8 for CC 38 (represents ACS)
 

TDA TAXPAYER INVENTORY (literal only)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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 or entities 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 or entities from line 10.3 where there is at least one TDA module with an Exam project code indicating Abusive Tax Avoidance Transactions (ATAT) or MFT 55 (only) containing Penalty Reference Number 628.
10.4 NO. TDA TP DR/NR INV–The number of taxpayers or entities associated with line 9.34.
10.5 7100 TP INVENTORY–The number of taxpayers or entities from line 10.3 where assignment number equals 71XX.
 

ACS TDA MODULE RECEIPTS (literal only)

LINE NUMBER DEFINITION
11.0 NO. TDA RECEIPTS–The number of TDA modules received into ACS. 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 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 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 within the same area being reported.
11.7 ACA 5000A/4980H RCPTS-The number of module receipts for the ACA provisions.

Note:

Provision 5000A is IMF MFT 35 and, beginning January 2016, MFT 65; Provision 4980H is BMF MFT 43.
11.8 PROV 9010 RCPTS- They are MFT 79 with TC 298 with a Tax Period yyyy09.
 

RECEIPT DETAILS (literal only)

LINE NUMBER DEFINITION
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 where the amount was between $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 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 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.
11.17.1 NO. ISSUED 0600–The number of TDA modules from line 11.1 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 11.0 with an assignment in the range 0601–0606, indicating the taxpayer was manually requested from the Queue for ACS.
11.17.3 NO. RECPTS 0606–The number of TDA modules from line 11.0 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)

LINE NUMBER DEFINITION
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 AMT ISS $25,000–99,999–The dollar amount associated with the TDA modules from line 11.13.
11.31 AMT ISS $100,000 & OVER–The dollar amount associated with the 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 the TDA modules from line 11.17.1.
11.33 RESERVED (literal only)
 

TDA MODULE GRADE DATA (literal only)

LINE NUMBER DEFINITION
Blank

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.
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

ACTIVITY (LEFT INVENTORY) (literal only)

LINE NUMBER DEFINITION
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 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 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 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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
12.7.7.5 ACA 5000A/4980H DISP-The number of module dispositions for these ACA provisions.

Note:

Beginning in January 2016, this also includes MFT 65, Mirrored Assessments.
12.7.7.6 PROV 9010 DISP-The number of module dispositions for this ACA provision.
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 01–08, 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 24 through 32.
12.7.8.8 NO. TO OIC ST 71–The number of TDA modules 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/4980H DRNR-The number of modules from line 12.7.8 with MFT 35, 43 or 65.

Note:

Beginning in January 2016, this also includes MFT 65, Mirrored Assessments.
12.7.8.17 5000A/4980H CNC-The number of modules from line 12.7.8.3 with MFT 35, 43 or 65

Note:

Beginning in January 2016, this also includes MFT 65, Mirrored Assessments.
12.7.8.18 NO 9010 DR/NR-The number of modules from line 12.7.8 that were ACA Provision 9010.
12.7.8.19 5000A/4980H TO IA-The number of modules from line 12.7.8.1 that had ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).
12.7.8.20 5000A/4980H TO OIC-The number of modules from line 12.7.8.8 that had ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).
12.7.8.21 SRP/ESRP LITIGATION-The number of modules from line 12.7.8.10 that had ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).
12.7.8.22 NO. CNC’D FOR PDC - Number of modules CNC’d for Private Debt Collection (PDC) using TC 530 with Closing Code 38 with an indicator of 8. This is a subset of line 12.7.8.3.

Note:

Amount for this line is found on Line 12.14.6.
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.
12.14.5 AMT 5000A/4980H CNC-The dollar amount associated with TDA module dispositions from line 12.14 which are associated with these ACA provisions.

Note:

Beginning in January 2016, this also includes MFT 65, Mirrored Assessments.
12.14.6 AMT CNC’D FOR PDC - The amount associated with the modules reported in line 12.7.8.22
12.15 AMT TO OIC ST 71–The dollar amount associated with TDA module dispositions 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)

LINE NUMBER DEFINITION
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 (amount the 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.

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 were both assessed the TFRP for the corporation. If A makes $1,000 payment, B will also get $1,000 credit/abatement because of it. The abatement for B is both line 13.1 and 13.1.1). For BMF, the amount of any TC 538 indicating a payment was received on an associated assessment. This is not a subset of Line 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.

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)

LINE NUMBER DEFINITION
13.6 $0–99,999–The dollar amount of transactions from line 13.0 where the net amount is a credit in the range of $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.
 

COL REVERSALS/REFDS FR 13.0 (literal only) (REFDS is refunds)

LINE NUMBER DEFINITION
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 of transactions 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 of transactions 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 of transactions from line 13.0 where the net transaction amount is a debit of at least $1,000,000.00.
 

TIME IN ACS BEFORE POSTING UNREVERSED AMTS FROM 13.0 (literal only)

LINE NUMBER DEFINITION
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.
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.
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.
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.
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.
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.
 

TIME LEFT ON CSED BEFORE POSTING UNREV AMTS FROM 13.0 (literal only)

LINE NUMBER DEFINITION
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 cycles 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)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
13.35 GRADE 13–The amount collected from line 13.0 where the grade level of the TDA is 13.
13.36 GRADE 12–The amount collected from line 13.0 where the grade level of the TDA is 12.
13.37 GRADE 11–The amount collected from line 13.0 where the grade level of the TDA is 11.
13.38 GRADE 09–The amount collected from line 13.0 where the grade level of the TDA is 09.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
13.39 RESERVED (literal only)
13.40 RESERVED (literal only)
13.41 ACA 5000A/4980H COLL-The amount collected on modules of these ACA provisions.

Note:

Beginning in January 2016, this also includes MFT 65, Mirrored Assessments.
13.42 PROV 9010 COLL-The amount collected on modules of this ACA provision.
 

TDA MODULE INVENTORY (literal only)

LINE NUMBER DEFINITION
14.0 NO. TDA MODULE INV–The number of TDA modules assigned to ACS 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 equal 0110, indicating the taxpayer was assigned to ACS 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 equal 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)

LINE NUMBER DEFINITION
Blank

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, less than 26 cycles ago, moved into ACS 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, 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 ACS 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, 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 ACS 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, 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 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, 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. Dividing line 14.9 by line 14.0 will show the average age of the ACS TDA inventory.
 

TIME LEFT ON CSED (literal only)

LINE NUMBER DEFINITION
Blank

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 cycles 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 (CSED) on IDRS is blank or zeros. This happens when the CSED is suspended by events such as bankruptcy or OIC. 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 TDA inventory.
 

AMOUNT STRATIFICATIONS (literal only)

LINE NUMBER DEFINITION
Blank

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 NO. $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)

LINE NUMBER DEFINITION
Blank

Note:

The sum of Lines 14.25 through 14.29 equals Line 14.0 NO. TDA MODULE INV.
14.25 NO. TAX YR 202X–The number of TDA modules from line 14.0 where the tax period is for a month in 202X.

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
14.26 NO. TAX YR 202X–The number of TDA modules from line 14.0 where the tax period is for a month in 202X.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
14.27 NO. TAX YR 202X–The number of TDA modules from line 14.0 where the tax period is for a month in 202X.

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
14.28 NO. TAX YR 202X–The number of TDA modules from line 14.0 where the tax period is for a month in 202X.

Note:

This line is for the current tax year minus 3. See example in IRM 5.2.4.1.2(1).
14.29 NO. 201X & PRIOR–The number of TDA modules from line 14.0 where the tax period is for a month in 201X or a prior year.

Note:

This line is for the current tax year minus 4. See example in IRM 5.2.4.1.2(1).
 

TDA MODULE INVENTORY (literal only)

LINE NUMBER DEFINITION
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

DR/NR INVENTORY (literal only)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
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 NO. ACA 5000A/4980H INV-The number of modules from line 14.0 that had ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).

Note:

Beginning in January 2016, this also includes MFT 65, Mirrored Assessments.
14.41 PROV 9010 INV-The number of modules from line 14.0 that had ACA Provision 9010.
 

TDA TAXPAYER RECEIPTS (literal only)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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 ACS.
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 ACS.
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 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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
15.1.10 RESERVED (literal only)
 

TDA TAXPAYER DISPOSITIONS (literal only)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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)
15.2.7 NO. TC 530-37/38– Number of Taxpayers or Entities with a CC38 and a indicator of 8 that were transferred from ACS to Private Debt Collection (PDC)

Note:

TC 530 with indicator of 7 for CC 37 (represents the Queue) and indicator 8 for CC 38 (represents ACS)
 

TDA TAXPAYER INVENTORY (literal only)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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 or entities 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 or entities (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 or entities 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 or entities 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 or entities 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 or entities 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) containing a Penalty Reference Number 628.
15.4 NO. TDA TP DR/NR INV–The number of taxpayers or entities associated with line 14.34.
15.5 RESERVED (literal only)
 

COMPLIANCE SERVICES COLLECTION OPERATIONS (CSCO) (literal only)TDA MODULE RECEIPTS (literal only)

LINE NUMBER DEFINITION
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. 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.
16.3 NO. FROM ACS–The number of TDA modules that had a change in assignment from ACS 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/4980H RCPTS-The number of module receipts for these ACA provisions.

Note:

Provision 5000A Includes IMF MFT 35 and, beginning January 2016, MFT 65; Provision 4980H is BMF MFT 43.
16.8 PROV 9010 RCPTS- They are MFT 79 with TC 298 with a Tax Period yyyy09.
 

RECEIPT DETAILS (literal only)

LINE NUMBER DEFINITION
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 where the amount was between $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)

LINE NUMBER DEFINITION
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–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)

LINE NUMBER DEFINITION
Blank

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.
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

ACTIVITY (LEFT INVENTORY) (literal only)

LINE NUMBER DEFINITION
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–The number of TDA modules where the assignment changed from CSCO being reported to ACS 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 CSCO to Field Collection within 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.
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
17.7.7.5 ACA 5000A/4980H DISP-The number of module dispositions for the ACA provisions.

Note:

Beginning in January 2016, this also includes MFT 65, Mirrored Assessments.
17.7.7.6 PROV 9010 DISP-The number of module dispositions for this ACA provision.
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 a TC 530 with Closing Code 01–08, 10–38.
17.7.8.4 DUE TO 530–39–The number of TDA module dispositions from line 17.7.8 that were reported in currently not collectible status (53) with a 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 in 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 in currently not collectible as bankrupt or defunct. These TDA module dispositions reflect 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 in currently not collectible due to financial hardship. These TDA module dispositions reflect status 53 due to a TC 530 with Closing Code from 24 through 32.
17.7.8.8 NO. TO OIC ST 71–The number of TDA module dispositions 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 12 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/4980H DRNR-The number of modules from line 17.7.8 with MFT 35, 43 or 65.
17.7.8.17 5000A/4980H CNC-The number of modules from line 17.7.8.3 with MFT 35, 43 or 65

Note:

Beginning in January 2016, this also includes MFT 65, Mirrored Assessments.
17.7.8.18 NO 9010 DR/NR-The number of modules from line 17.7.8 that were ACA Provision 9010.
17.7.8.19 5000A/4980H TO IA-The number of modules from line 17.7.8.1 that had ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).
17.7.8.20 5000A/4980H TO OIC-The number of modules from line 17.7.8.8 that had ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).
17.7.8.21 SRP/ESRP LITIGATION-The number of modules from line 17.7.8.10 that had ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).
17.7.8.22 RESERVED (literal only)
17.8 AMT TRANSFERS–OUT–The dollar amount associated with TDA modules from line 17.1.
17.9 AMT TO ACS–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)–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.
17.14.5 AMT ACA 5000A/SRP/4980H CNC-The dollar amount associated with TDA module dispositions from line 17.14 which are associated with these ACA provisions.

Note:

Beginning in January 2016, this also includes MFT 65, Mirrored Assessments.
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)

LINE NUMBER DEFINITION
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 (amount the 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 were both assessed the TFRP for the corporation. If A makes $1,000 payment, B will also get $1,000 credit/abatement because of it. The abatement for B is both line 18.1 and 18.1.1). For BMF, the amount of any TC 538 indicating a payment was received on an associated assessment. This is not a subset of Line 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 that were 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 that were 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 that were 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)

LINE NUMBER DEFINITION
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.
 

COL REVERSALS/REFDS FR 18.0 (literal only) (REFDS is refunds)

LINE NUMBER DEFINITION
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 of transactions 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 of transactions 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 of transactions 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)

LINE NUMBER DEFINITION
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 CSCO.
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 cycles through 8 cycles from the time the TDA module was received by CSCO.
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 cycles through 25 cycles from the time the TDA module was received by CSCO.
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 cycles through 52 cycles from the time the TDA module was received by CSCO.
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 CSCO.
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 CSCO.
 

TIME LEFT ON CSED BEFORE POSTING UNREV AMTS FROM 18.0 (literal only)

LINE NUMBER DEFINITION
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 UP 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 UP 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 UP 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)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
18.35 GRADE 13–The amount collected from line 18.0 where the grade level of the TDA is 13.
18.36 GRADE 12–The amount collected from line 18.0 where the grade level of the TDA is 12.
18.37 GRADE 11–The amount collected from line 18.0 where the grade level of the TDA is 11.
18.38 GRADE 09–The amount collected from line 18.0 where the grade level of the TDA is 09.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
18.39 RESERVED (literal only)
18.40 RESERVED (literal only)
18.41 ACA 5000A/4980H COLL-The amount collected on modules of these ACA provisions.

Note:

Beginning in January 2016, this also includes MFT 65, Mirrored Assessments.
18.42 PROV 9010 COLL-The amount collected on modules of this ACA provision.
 

TDA MODULE INVENTORY (literal only)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
19.5 LESS THAN 6 MONTHS–The number of TDA modules from line 19.0 which. less than 26 cycles ago, moved into CSCO 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, Queue or Field Collection, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS, 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 CSCO 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, Queue or Field Collection, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS, 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 CSCO 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, Queue or Field Collection, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS, 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 CSCO 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, Queue or Field Collection, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS, Field Collection, Queue, CSCO for at least one week.
19.9 NO. CYCLES–The number of cycles (weeks) the TDA modules from line 19.0 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)

LINE NUMBER DEFINITION
Blank

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 cycles 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 cycles 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 cycles 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 cycles 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 cycles 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 cycles 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 (CSED) on IDRS is blank or zeros. This happens when the CSED is suspended by events such as bankruptcy or OIC. 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)

LINE NUMBER DEFINITION
Blank

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)

LINE NUMBER DEFINITION
Blank

Note:

The sum of Lines 19.25 through 19.29 equals Line 19.0 NO. TDA MODULE INV.
19.25 NO. TAX YR 202X–The number of TDA modules from line 19.0 where the tax period is for a month in 202X.

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
19.26 NO. TAX YR 202X–The number of TDA modules from line 19.0 where the tax period is for a month in 202X.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
19.27 NO. TAX YR 202X–The number of TDA modules from line 19.0 where the tax period is for a month in 202X.

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
19.28 NO. TAX YR 202X–The number of TDA modules from line 19.0 where the tax period is for a month in 202X.

Note:

This line is for the current tax year minus 3. See example in IRM 5.2.4.1.2(1).
19.29 NO. 201X & PRIOR–The number of TDA modules from line 19.0 where the tax period is for a month in 201X or a prior year.

Note:

This line is for the current tax year minus 4. See example in IRM 5.2.4.1.2(1).
 

TDA MODULE INVENTORY (literal only)

LINE NUMBER DEFINITION
Blank

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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

DR/NR INVENTORY (literal only)

LINE NUMBER DEFINITION
19.34 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.
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)

LINE NUMBER DEFINITION
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 NO. ACA 5000A/4980H INV-The number of modules from line 19.0 that had ACA provision 5000A ( MFT 35 or 65) or Provision 4980H (MFT 43).

Note:

Beginning in January, 2016, this also includes MFT 65, Mirrored Assessments.
19.41 9010 PROV INV-The number of modules from line 19.0 that had ACA Provision 9010.
 

TDA TAXPAYER RECEIPTS (literal only)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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 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 CSCO.
20.1.7 NO. FROM ACS– Number of TDA taxpayers or entities that had a change in assignment number from ACS to 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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
20.1.10 RESERVED (literal only)
 

TDA TAXPAYER DISPOSITIONS (literal only)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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)
20.2.7 RESERVED
 

TDA TAXPAYER INVENTORY (literal only)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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 or entities (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 or entities 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 or entities 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 or entities 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 or entities from line 20.3 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) containing a Penalty Reference Number 628.
20.4 NO. TDA TP DR/NR INV–The number of taxpayers or entities associated with line 19.34.
20.5 RESERVED (literal only)
Exhibit 5.2.4-3

Taxpayer Delinquent Account Monthly Report (Report Symbols NO–5000–1, 241 & NO–5000–2, 242 Part 2–Accounts Receivable Notices) (CAR BDN 81/43)

1) This table provides the Pages, Page Title and Definition of the CAR BDN Report.

CAR BDN Pages, Page Title and Definition

PAGES PAGE TITLE AND DEFINITION
2-5 IMF TOTAL – Individual Master File consists of MFT 30, 31 and 55. EXCLUDES MFT 29 IRAF accounts
6-9 ASFR – IMF account receivable notices with an Automated Substitute for Return (ASFR) assessment. The module must contain a TC 599 with closing code 88 or 89, but does not contain a TC 300 for an amount greater than $0.00.
10-13 1040 EXAM – IMF account receivable notices for MFT 30 with an Exam assessment. The TC 30X must be greater than $0.00.
14-17 1040 MATH ERROR – IMF account receivable notices not qualifying for ASFR or 1040 Exam, which contain a MATH–ERR–INCREASING–TX–IND of 1. This code is stored on IDRS in Section 50 of the Taxpayer Information File.
18-21 FED EMP/RET – IMF account receivable notices where the Federal employee/retiree indicator is on.
22-25 IRAF – The Individual Retirement Accounts, MFT 29
26-29 TRUST FUND RECOVERY PENALTY – IMF account receivable notices with MFT 55 and Penalty Reference Code 618.
30-33 WI IMF – The number of IMF account receivable notices where the BOD code of the taxpayer currently is Wage and Investment (W&I).
34-37 SB IMF – The number of IMF account receivable notices where the BOD code of the taxpayer currently is Small Business/Self Employed (SB/SE).
38-41 IMF ATAT – The number of IMF accounts receivable notices with an Exam project code indicating Abusive Tax Avoidance Transactions (ATAT) or MFT 55 (only) containing an appropriate Penalty Reference Number.
42-45 IMF SPECIAL COMPLIANCE– IMF modules where the SCP-IND > 0. It can be any IMF MFT. This data is a subset of other IMF page(s) and is not exclusive to this page as they would also qualify for other pages. In other words, this data is included within other IMF pages.
46-49 BMF TOTAL – The Business Master File consists of MFTs 01, 02, 10 and 14.
50-53 6020(B) FOR ACB – BMF account receivable notices for MFTs 01, 03, 04, 06, 09, 10, 11, or 60 with a TC 599 closing code 38 or 39 and the module does not contain a TC 300 for an amount greater than $0.00.
54-57 6020(B) BY CFF – BMF account receivable notices for MFTs 01, 03, 04, 06, 09, 10, 11, or 60 with a TC 599 closing code 63 or 64 and the module does not contain a TC 300 for an amount greater than $0.00.
58-61 AUTOMATED 6020B – These are pages reflecting Balance Due Notices resulting from the Automated 6020(B) process.

Note:

Automated 6020(B) data was added in FY 2011.
62-65 BMF EXAM – BMF account receivable notices with a TC 300 greater than $0.00 which do not qualify as Employment Tax Examination (ETE) assessments.
66-69 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.
70-73 TAX EXEMPT – BMF account receivable notices where the BOD code of the taxpayer is Tax Exempt/Government Entity (TEGE).
74-77 LARGE BUS AND INTL – BMF account receivable notices where the BOD code of the taxpayer is Large Business and International (LB&I).
78-81 BMF SMALL BUSINESS – BMF account receivable notices where the BOD code of the taxpayer is SB/SE.
82-85 BMF ATAT – The number of BMF account receivable notices where the appropriate Examination Project Code is used to designate an ATAT module.
86-89 BMF SPECIAL COMPLIANCE– BMF modules where the SCP-IND > 0. It can be any BMF MFT. This data is a subset of other BMF page(s) and is not exclusive to this page as they would also qualify for other pages. In other words, this data is included within other BMF pages.
90-93 BMF MFT 01/14 – The number of counts/dollar amounts of BMF account receivable notices from BMF TOTAL where the BMF MFT is 01 or 14.
94-97 BMF MFT 02 – The number of counts/dollar amounts of BMF account receivable notices from BMF TOTAL where the MFT is 02.
98-101 BMF MFT 10 – The number of counts/dollar amounts of BMF account receivable notices from BMF TOTAL where the MFT is 10.
102-105 F706 US ESTATE TAX RETURN
106-109 BMF OTHER – The number of counts/dollar amounts of BMF account receivable notices from BMF TOTAL where the MFT is not 01, 02, 10 or 14.
 

2) The following describes the columns on each of the IRAF pages, all IMF type pages and BMF type pages.

Description of columns on each IRAF page and all IMF and BMF type pages

COLUMNS IMF COLUMN TITLE AND DEFINITION
(A) TOTAL IMF FIRST NOTICES–IMF delinquent account notice modules with a status 19 or 21.

Note:

Although Status 19 no longer applies to IMF it is left on the description for older reports when it did apply to IMF.
(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

COLUMNS BMF COLUMN TITLE AND DEFINITION
(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 03 (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

COLUMNS IRAF NOTICE COLUMN TITLE AND DEFINITION
(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).
 

3) This table provides the line number, and definitions for the CAR BDN Report.

RECEIPTS (literal only)

LINE NUMBER DEFINITION
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 with a balance ranging 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 with a balance ranging 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 with a balance ranging 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 with a balance ranging 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 with a balance ranging 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 with a balance ranging 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 with a balance ranging 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 with a balance of at least $1,000,000.00 at the time of issuance.
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 is 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 is 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). This is a subset of line 1.1.20.
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.

Note:

These only populate on the BMF TOTAL and BMF OTHER pages.
1.1.25 ISS W/RO NUM-The number of modules issued from line 1.1 which have a Revenue Officer assignment number (ASGNI/ASGNB, formerly known as TSIGN).
1.1.26 5000A ISSUED-The number of 5000A notice modules issued from line 1.1. This line is reserved on BMF pages.
1.1.27 NO 4980H ISSUED-The number of 4980H notice modules issued from line 1.1.

Note:

This only populates on the BMF pages.
1.1.28 RESERVED (literal only)
1.1.29 NO ISSUED ACS - Counts from line 1.1 where the module had the ACS-CALL-IND>0.
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:

These only populate on the BMF TOTAL and BMF OTHER pages. 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 from line 1.2 of 5000A notice modules issued.
1.2.6 AMT 4980H ISSUED-The amount from line 1.2 of 4980H notice modules issued. This data can be found in the BMF lines of the report
1.2.7 RESERVED (literal only)
1.2.8 AMT ISSUED ACS- The amount from line 1.2 where the module had the ACS-CALL-IND>0.
 

ACTIVITY (literal only)

LINE NUMBER DEFINITION
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 notice modules 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 of modules 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 of modules from line 2.1.5 where the Installment Agreement was a result of command code IAPND.
2.1.5.3 ACS CALL TO IA- The number of modules that go from ACS CALL Handled to IA, Status 6X. These will be counts from line 2.1.5 where the module had the ACS-CALL-IND>0.
2.1.6 NO. TO LITIGATION–The number of notice module dispositions from line 2.1 where the status is 72.
2.1.6.1 SAME CYC AS ISS–The number of modules 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.
2.1.10.4 SRP TO TDA–The number of SRP modules from line 2.1.10 that moved to a TDA status during the report period.

Note:

This line is only populated on the IMF pages.
2.1.10.5 ESRP TO TDA-The number of ESRP modules from line 2.1.10 that moved to a TDA status during the report period.

Note:

This line is only populated on the BMF pages.
2.1.10.6 ACS CALL TO TDA- The number of modules that go from ACS CALL Handled to TDA, Status 22, 24, or 26. These will be counts from line 2.1.10 where the module had the ACS-CALL-IND>0.
2.1.11 NO 9008 DISPOSE– Number of Provision 9008 Branded Prescription Drugs modules from line 2.1 disposed.

Note:

These only populate on the BMF TOTAL and BMF OTHER pages.
2.1.11.1 NO 9008 IMM RES– Number of Provision 9008 Branded Prescription Drugs modules from line 2.1 to Immediate resolution.

Note:

These only populate on the BMF TOTAL and BMF OTHER pages.
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 from line 2.1.

Note:

This line is only populated on the IMF pages.
2.1.13.1 5000A IMM RES-The number of 5000A notice modules dispositions from line 2.1.1 qualifying as Immediate Resolution.

Note:

This line is only populated on the IMF pages.
2.1.13.2 NO. 5000A CNC-The number of 5000A notice modules dispositions from line 2.1.2 reported as Currently Not Collectible.

Note:

This line is only populated on the IMF pages.
2.1.13.3 SRP TO IA-The number of SRP modules from line 2.1.5 that went into IA status 6X.

Note:

This line is only populated on the IMF pages.
2.1.13.4 SRP TO OIC-The number of SRP modules from line 2.1.8 that went into OIC status 71.

Note:

This line is only populated on the IMF pages.
2.1.13.5 SRP TO OTHER DR/NR-The number of SRP modules from line 2.1.8 that DID NOT meet the criteria of lines 2.1.13.1 through 2.1.13.4.

Note:

This line is only populated on the IMF pages.
2.1.14 4980H DISPOSED-The number of 4980H notice module dispositions from line 2.1.

Note:

This line is only populated on the BMF pages.
2.1.14.1 4980H IMM RES-The number of 4980H notice module dispositions from line 2.1.1 qualifying as immediate resolution

Note:

This line is only populated on the BMF pages.
2.1.14.2 4980H CNC-the number of 4980H notice module dispositions from line 2.1.2 qualifying as Currently Not Collectible.

Note:

This line is only populated on the BMF pages.
2.1.14.3 ESRP TO IA-The number of ESRP modules from line 2.1.5 that went to an IA Status 6X.

Note:

This line is only populated on the BMF pages.
2.1.14.4 ESRP TO OIC-The number of ESRP modules from line 2.1.8 that went into OIC status 71.

Note:

This line is only populated on the BMF pages.
2.1.14.5 ESRP TO OTHER DRNR-The number of ESRP modules from line 2.1.8 that DID NOT meet the criteria of lines 2.1.14.1 through 2.1.14.4.

Note:

This line is only populated on the BMF pages.
2.1.15 NO. CNC’D FOR PDC - Number of modules CNC’d using TC 530 with Closing Codes 37 where the TC 530-IND=7. This is a subset of line 2.1.2.

Note:

Dollar amount for this line is Line 2.4.3
2.1.16 RESERVED (literal only)
2.1.17 ACS CALL TO DISP- The number of modules that go from ACS CALL Handled to DRNR or IMM Resolution. These are counts from line 2.1 where the module had the ACS-CALL-IND>0.
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.
2.4.1 AMT 5000A CNC-The dollar amount from line 2.4 related to this ACA provision.

Note:

This line is only populated on the IMF pages.
2.4.2 AMT 4980H CNC-The dollar amount from line 2.4 related to this ACA provision.

Note:

This line is only populated on the BMF pages.
2.4.3 AMT CNC’D FOR PDC - The amount associated with the modules reported in line 2.1.15.

Note:

Line not populated for Field or CSCO.
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.
2.7.3 AMT CALL ACS-IA-The dollar amount associated with line 2.7 where the module had the ACS-CALL-IND>0. Also, the associated dollar amount from line 2.1.5.3.
2.8 AMT CALL ACS-TDA- The dollar amount associated with line 2.2 where the module had the ACS-CALL-IND>0. Also, the associated dollar amount from line 2.1.10.6.
2.9 RESERVED (literal only)
 

CREDITS (literal only)

LINE NUMBER DEFINITION
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–The amount collected for Provision 9008 Branded Prescription Drugs from line 3.1.

Note:

These only populate on the BMF TOTAL and BMF OTHER pages.
3.1.7 AMT 5000A COLLECT-The amount collected on 5000A notice modules in inventory from Line 3.1.

Note:

This line is only populated on the IMF pages.
3.1.8 AMT 4980H COLLECT-The amount collected on 4980H notice modules in inventory from Line 3.1.

Note:

This line is only populated on the BMF pages.
3.1.9 RESERVED (literal only)
3.1.10 AMT COLL ACS- The amount from line 3.1 where the module had the ACS-CALL-IND>0.
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, 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.
3.2.1 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 of the transactions 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 amount of the transactions 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 of the transactions 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 AMT SRP OFFSET-a subset of line 3.3, the amount offset on SRP modules.

Note:

This line is only populated on the IMF pages.
3.3.1.4 AMT ESRP OFFSET-a subset of line 3.3, the amount offset on ESRP modules.

Note:

This line is only populated on the BMF pages.
3.3.1.5 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.

Note:

This line is a subset of line 3.2.
3.5.1 DR/NR AMT REL CR–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

LINE NUMBER DEFINITION
4.1 TAXPAYERS ACTIVE INV.–The number of taxpayers (entities) with open delinquent account notices at the end of the report period.

Note:

Line 4.1 for the Special Compliance Program (SCP) sections began to populate in FY 2020.
4.1.1 RESERVED (literal only)
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 delinquent account notice modules 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 delinquent account notice modules 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 delinquent account notice modules 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 delinquent account notice modules 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 $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.

Note:

These only populate on the BMF TOTAL and BMF OTHER pages.
4.2.15 NO. INV W/RO NUM– Number of modules from line 4.2 with Revenue Officer assignment number (TSIGN).
4.2.16 NO. 5000A INVENTORY-The number of 5000A notice modules in inventory from Line 4.2.

Note:

This line is only populated on the IMF pages.
4.2.17 NO 4980H INV-The number of 4980H notice modules in inventory from Line 4.2.

Note:

This line is only populated on the BMF pages.
4.2.19 NO INV ACS CALL-The number from line 4.2 where the module had the ACS-CALL-IND>0.
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.

Note:

These only populate on the BMF TOTAL and BMF OTHER pages.
4.3.12 AMT 5000A INVENTORY-The amount associated with the 5000A notice modules in inventory from Line 4.3.

Note:

This line is only populated on the IMF pages.
4.3.13 AMT 4980H INV-Dollar amount associated with the 4980H notice modules in inventory from Line 4.3.

Note:

This line is only populated on the BMF pages.
4.3.14 RESERVED (literal only)
4.3.15 AMT INV ACS CALL-The amount associated with notice modules where ACS-CALL-IND>0.
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)

1) The following table presents the column, column title and definitions for the CAR TDI Report.

COLUMNS COLUMN TITLE AND DEFINITION
(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/Self Employed (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 indicator is on.
(J) ALL MODS–Total number of TDI modules associated with Column (A).
(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 number of IMF TDI modules associated with Column (F).
(P) BMF MODULES–Total number 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 indicator is on.

2) The following tables provide the line number, and definitions for the CAR TDI Report.

NATIONAL/ALL AND FIELD FUNCTION TDIs(literal only) TDI RECEIPTS (literal only)

LINE NUMBER DEFINITION
1.0 RECEIPTS–Number of TDIs/TDI entities or modules received into Field Collection. Includes the sum of lines 1.1, 1.2, 1.3, 1.4 and 1.5.
1.1 ISSUANCES–Number of TDIs/TDI entities or 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 entities or 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–The number of TDIs/TDI entities or modules that had a change in assignment from ACS to Field Collection within the same area being reported.
1.3.1 STAND ALONE FR ACS–The number of TDI entities associated with line 1.3 with no remaining TDAs.
1.4 NO. FROM QUEUE–The number of TDIs/TDI entities or 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 entities or 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)

LINE NUMBER DEFINITION
1.8 REISSUED–The number of TDIs/TDI entities or 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 subsequent to the Original TDI Cycle. Columns (J) through (R) only.
1.10 ISSUED TY 202X–The number of TDI modules from line 1.1 where the tax period is in tax year 202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
1.10.1 RESERVED (literal only)
1.11 ISSUED TY 202X–The number of TDI modules from line 1.1 where the tax period is in tax year 202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 3. See example in IRM 5.2.4.1.2(1).
1.12 ISSUED TY 202X–The number of TDI modules from line 1.1 where the tax period is in tax year 202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
1.12.1 ISSUED TX PRD 202X06–The number of TDI modules from line 1.1 where the tax period is 6–30–202X. Columns (J) through (R) only.

Note:

This line is for the 2nd Quarter of the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
1.12.2 ISSUED TX PRD 202X09–The number of TDI modules from line 1.1 where the tax period is 9–30–202X. Columns (J) through (R) only.

Note:

This line is for the 3rd Quarter of the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
1.12.3 ISSUED TX PRD 202X12–The number of TDI modules from line 1.1 where the tax period is 12–31–202X. Columns (J) through (R) only.

Note:

This line is for the 4th Quarter of the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
1.13 ISSUED TY 202X–The number of TDI modules from line 1.1 where the tax period is in tax year 202X. Columns (J) through (R) only.

Note:

This line is for the current tax year
1.13.1 ISSUED TX PRD 202X03–The number of TDI modules from line 1.1 where the tax period is 3–31–202X. Columns (J) through (R) only.

Note:

This line is for the 1st Quarter of current tax year
1.13.2 ISSUED TX PRD 202X06–The number of TDI modules from line 1.1 where the tax period is 6–30–202X. Columns (J) through (R) only.

Note:

This line is for the 2nd Quarter of current tax year
1.13.3 ISSUED TX PRD 202X09–The number of TDI modules from line 1.1 where the tax period is 9–30–202X. Columns (J) through (R) only.

Note:

This line is for the 3rd Quarter of current tax year.
 

Note:

The following descriptions for Lines 1.14 through 1.17 are for the Field pages only. For these lines, each functional set of pages will have different lines literals and definitions.
1.14 BRANCH 1–5 RECEIPTS–The number of TDIs/TDI modules from line 1.0 where the receipt was 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 an assignment in branches 1–5.
1.14.2 BRANCH 1–5 FROM ACS–The number of TDIs/TDI modules from line 1.3 where the receipt was 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 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 an assignment in Branch 6.
1.15.1 6100 RECEIPTS–The number of TDIs/TDI modules from line 1.15 where the receipt was assigned to 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 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 with 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 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 with 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 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 with an assignment in the range 6800 through 6999.
1.16 RESERVED (literal only)
1.17 RESERVED (literal only)
 

RECEIPT GRADE DATA (literal only)

LINE NUMBER DEFINITION
1.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 1.0 where the grade level of the TDI is 13.
1.18.1 NO. GR. 13 TDI 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 1.0 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 1.0 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 1.0 where the grade level of the TDI is 9.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPT) (literal only)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

ACTIVITY (LEFT INVENTORY) (literal only)

LINE NUMBER DEFINITION
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–The number of TDIs/TDI modules removed from Field Collection inventory because the assignment number changed within the same area to the ACS.
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 posts 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 total 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 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 CYC DISP–The number of cycles (weeks) from line 2.7.4 associated with the TDI entities from line 2.7 that were disposed via TC 597 or 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)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

TP Stand Alone TDI DISP (literal only)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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).

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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).

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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)

LINE NUMBER DEFINITION
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.
2.13.2 MODS SHELVED FOR PDC-TDI modules closed with TC 598 CC 086
2.13.3 TAXPAYERS SHELVED FOR PDC-TDI modules closed with TC 598 CC 086
3.0 RESERVED (literal only)
 

TDI INVENTORY (literal only)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
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) E, F, L, N, P, Q, S, T, U, V, W, X or Y, or had open TDA on the entity at the time of the TDI issuance.
 

TAX PERIOD (NOT INCLUDING MFT 52 000000) (literal only)

LINE NUMBER DEFINITION
4.10 NO. MODS TY 201X & PRIOR–The number of TDI modules from line 4.0 where the tax period is 12–31–1X or earlier (columns (J) through (R) only).

Note:

This line is for the current tax year minus 8. See example in IRM 5.2.4.1.2(1).
4.11 NO. MODS TY 201X–The number of TDI modules from line 4.0 where the tax period falls in tax year 201X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 7. See example in IRM 5.2.4.1.2(1).
4.12 NO. MODS TY 201X–The number of TDI modules from line 4.0 where the tax period falls in tax year 201X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 6. See example in IRM 5.2.4.1.2(1).
4.13 NO. MODS TY 201X–The number of TDI modules from line 4.0 where the tax period falls in tax year 201X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 5. See example in IRM 5.2.4.1.2(1).
4.14 NO. MODS TY 201X–The number of TDI modules from line 4.0 where the tax period falls in tax year 201X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 4. See example in IRM 5.2.4.1.2(1).
4.15 NO. MODS TY 202X–The number of TDI modules from line 4.0 where the tax period falls in tax year 202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 3. See example in IRM 5.2.4.1.2(1).
4.16 NO. MODS TY 202X–The number of TDI modules from line 4.0 where the tax period falls in tax year 202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
4.16.1 NO. MODS TX PRD 202X03–The number of TDI modules from line 4.16 where the tax period is equal to 3–31–202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
4.16.2 NO. MODS TX PRD 202X06–The number of TDI modules from line 4.16 where the tax period is equal to 6–30–202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
4.16.3 NO MODS TX PRD 202X09–The number of TDI modules from line 4.16 where the tax period is equal to 9–30–202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
4.16.4 NO. MODS TX PRD 202X12–The number of TDI modules from line 4.16 where the tax period is equal to 12–31–202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
4.17 NO. MODS TY 202X–The number of TDI modules from line 4.0 where the tax period falls in tax year 202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
4.17.1 NO. MODS TX PRD 202X03–The number of TDI modules from line 4.17 where the tax period equals 3–31–202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
4.17.2 NO. MODS TX PRD 202X06–The number of TDI modules from line 4.17 where the tax period equals 6–30–202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
4.17.3 NO. MODS TX PRD 202X09–The number of TDI modules from line 4.17 where the tax period equals 9–30–202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
4.17.4 NO. MODS TX PRD 202X12–The number of TDI modules from line 4.17 where the tax period equals 12–31–202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
4.18 NO. MODS TY 202X–The number of TDI modules from line 4.0 where the tax period falls in tax year 202X (columns (J) through (R) only).

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
4.18.1 NO. MODS TX PRD 202X03–The number of TDI modules from line 4.18 where the tax period is 3–31–202X (columns (J) through (R) only).

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
4.18.2 NO. MODS TX PRD 202X06–The number of TDI modules from line 4.18 where the tax period is 6–30–202X (columns (J) through (R) only).

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
4.18.3 NO. MODS TX PRD 202X09–The number of TDI modules from line 4.18 where the tax period is 9–30–202X (columns (J) through (R) only).

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
4.18.4 NO. MODS TX PRD 202X12–The number of TDI modules from line 4.18 where the tax period is 12–31–202X (columns (J) through (R) only).

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
 

GRADE LEVEL DATA (literal only)

LINE NUMBER DEFINITION
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 (columns (A) through (I) only).
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 (columns (A) through (I) only).
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 (columns (A) through (I) only).
4.22 NO. GRADE 09–The number of TDIs/TDI modules from line 4.0 where the grade level of the TDI is 09.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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 (columns (A) through (I) only).

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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. Also, this is the summed total of lines 4.19.1, 4.20.1, 4.21.1, and 4.22.1 (columns (A) through (I) only).
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 (Columns (J) through (R) only).
4.31 RESERVED (literal only)
4.32 RESERVED (literal only)
4.33 RESERVED (literal only)
5.0 RESERVED (literal only)
 

QUEUE TDIs(literal only) TDI RECEIPTS (literal only)

LINE NUMBER DEFINITION
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–The number of TDIs/TDI modules that had a change in assignment within the same area from the ACS to the Queue.
6.3.1 Standalone FR ACS–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 Standalone 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 Standalone 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)

LINE NUMBER DEFINITION
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 subsequent to the Original TDI Cycle (columns (J) through (R) only).
6.10 ISSUED TY 202X–The number of TDI modules from line 6.1 issued for tax year 202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
6.10.1 RESERVED (literal only)
6.11 ISSUED TY 202X–The number of TDI modules from line 6.1 where the tax period is in tax year 202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 3. See example in IRM 5.2.4.1.2(1).
6.12 ISSUED TY 202X–The number of TDI modules from line 6.1 where the tax period is in tax year 202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
6.12.1 ISSUED TX PRD 202X06–The number of TDI modules from line 6.1 where the tax period is 6–30–202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
6.12.2 ISSUED TX PRD 202X09–The number of TDI modules from line 6.1 where the tax period is 9–30–202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
6.12.3 ISSUED TX PRD 202X12–The number of TDI modules from line 6.1 where the tax period is 12–31–202X (columns (J) through (R) only).

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
6.13 ISSUED TY 202X–The number of TDI modules from line 6.1 where the tax period is in tax year 202X (columns (J) through (R) only).

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
6.13.1 ISSUED TX PRD 202X03–The number of TDI modules from line 6.1 where the tax period is 3–31–202X (columns (J) through (R) only).

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
6.13.2 ISSUED TX PRD 202X06–The number of TDI modules from line 6.1 where the tax period is 6–30–202X (columns (J) through (R) only).

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
6.13.3 ISSUED TX PRD 202X09–The number of TDI modules from line 6.1 where the tax period is 9–30–202X (columns (J) through (R) only).

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
6.14 FROM ACS 0600–The number of TDIs/TDI modules from line 6.3 where the assignment on ACS had been 0600, indicating this TDIs/TDI modules and/or related TDAs had previously been in the Queue.
6.14.1 FROM ACS 0600 W/TDA–The number of TDI entities from line 6.14 with at least one related TDA (columns (A) through (I) only).
6.14.2 TY 201X & PRIOR–The number of TDI modules from line 6.14 with a tax period of 12–31–201X or prior (columns (J) through (R) only).

Note:

This line is for the current tax year minus 8. See example in IRM 5.2.4.1.2(1).
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 (columns (A) through (I) only).
6.15.2 MODS TY 201X & PRIOR–The number of TDI modules from line 6.15 where the tax period is 12–31–201X or prior (columns (J) through (R) only).

Note:

This line is for the current tax year minus 8. See example in IRM 5.2.4.1.2(1).
6.15.3 MODS TY 201X–The number of TDI modules from line 6.15 where the tax period is in 201X.

Note:

This line is for the current tax year minus 7. See example in IRM 5.2.4.1.2(1).
6.15.4 MODS TY 201X–The number of TDI modules from line 6.15 where the tax period is in 201X.

Note:

This line is for the current tax year minus 6. See example in IRM 5.2.4.1.2(1).
6.15.5 MODS TY 201X–The number of TDI modules from line 6.15 where the tax period is in 201X.

Note:

This line is for the current tax year minus 5. See example in IRM 5.2.4.1.2(1).
6.15.6 MODS TY 201X–The number of TDI modules from line 6.15 where the tax period is in 201X.

Note:

This line is for the current tax year minus 4. See example in IRM 5.2.4.1.2(1).
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 (columns (A) through (I) only).
6.16.2 RESERVED (literal only)
6.17 RESERVED (literal only)
 

RECEIPT GRADE DATA (literal only)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPT) (literal only)

LINE NUMBER DEFINITION
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 (columns (A) through (I) only).
6.22.1 GRADE 13 TP–The number of entities from line 6.22 where the grade level of the TDI is 13 (columns (A) through (I) only).
6.22.2 GRADE 12 TP–The number of entities from line 6.22 where the grade level of the TDI is 12 (columns (A) through (I) only).
6.22.3 GRADE 11 TP–The number of entities from line 6.22 where the grade level of the TDI is 11 (columns (A) through (I) only).
6.22.4 GRADE 09 TP–The number of entities from line 6.22 where the grade level of the TDI is 9 (columns (A) through (I) only).

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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 (columns (A) through (I) only).
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 (columns (A) through (I) only).
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 (columns (A) through (I) only).
6.22.5.3 GRADE 11 TP ISSUED–The number of entities from line 6.22.5 where the grade level of the TDI is 11 (columns (A) through (I) only).
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 (columns (A) through (I) only).

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

ACTIVITY (LEFT INVENTORY) (literal only)

LINE NUMBER DEFINITION
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–The number of TDIs/TDI modules removed from Queue inventory because the assignment number changed to ACS 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–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 posts first. See lines 7.7.1.1 and 7.7.1.2 (Columns (A) through (R)).
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). Valid for 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 of this report period due to a pending or posted return secured (TC599). Valid for 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 total 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 6.7 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 597 or 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 201X & PRIOR–The number of TDI module dispositions from line 7.7 where the tax period is for 12–31–201X or prior. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 8. See example in IRM 5.2.4.1.2(1).
7.7.7 RESERVED (literal only)
7.7.8 NO. 7100 DISPOSED–The number of modules from Line 7.7 where assignment number equals 71XX.
 

TDI GRADE LEVEL DATA (literal only)

LINE NUMBER DEFINITION
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

TP Stand Alone TDI DISP (literal only)

LINE NUMBER DEFINITION
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. Columns (A) through (I) only.
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. Columns (A) through (I) only.
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). Columns (A) through (I) only.
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). Columns (A) through (I) only.
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. Columns (A) through (I) only.
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). Columns (A) through (I) only.
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). Columns (A) through (I) only.
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. Columns (A) through (I) only.
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). Columns (A) through (I) only.
7.12.3.2 GRADE 11 TP DR/NR–The number of entities with a grade level of 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). Columns (A) through (I) only.
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. Columns (A) through (I) only.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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). Columns (A) through (I) only.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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). Columns (A) through (I) only.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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. Columns (A) through (I) only.
 

IDS GENERATED (literal only)

LINE NUMBER DEFINITION
7.13 IDS TDI/MOD 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. Columns (A) through (I) only.
7.13.2 MODS SHELVED FOR PDC-TDI modules closed with TC 598 CC 086. Columns (J) through (R) only.
7.13.3 TAXPAYERS SHELVED FOR PDC-TDI modules closed with TC 598 CC 086. Columns (A) through (I) only.
8.0 RESERVED (literal only)
 

TDI INVENTORY (literal only)

LINE NUMBER DEFINITION
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)

LINE NUMBER DEFINITION
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 E, F, L, N, P, Q, S, T, U, V, W, X or Y or had open TDA on the entity at the time of the TDI issuance.
 

TAX PERIOD (NOT INCLUDING MFT 52 000000) (literal only)

LINE NUMBER DEFINITION
9.10 NO. MODS TY 201X & PRIOR–The number of TDI modules from line 9.0 where the tax period falls is 12–31–201X or earlier. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 8. See example in IRM 5.2.4.1.2(1).
9.11 NO. MODS TY 201X–The number of TDI modules from line 9.0 where the tax period falls in tax year 201X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 7. See example in IRM 5.2.4.1.2(1).
9.12 NO. MODS TY 201X–The number of TDI modules from line 9.0 where the tax period falls in tax year 201X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 6. See example in IRM 5.2.4.1.2(1).
9.13 NO. MODS TY 201X–The number of TDI modules from line 9.0 where the tax period falls in tax year 201X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 5. See example in IRM 5.2.4.1.2(1).
9.14 NO. MODS TY 201X–The number of TDI modules from line 9.0 where the tax period falls in tax year 201X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 4. See example in IRM 5.2.4.1.2(1).
9.15 NO. MODS TY 202X–The number of TDI modules from line 9.0 where the tax period falls in tax year 202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 3. See example in IRM 5.2.4.1.2(1).
9.16 NO. MODS TY 202X–The number of TDI modules from line 9.0 where the tax period falls in tax year 202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
9.16.1 NO. MODS TX PRD 202X03–The number of TDI modules from line 9.16 where the tax period is equal to 3–31–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
9.16.2 NO. MODS TX PRD 202X06–The number of TDI modules from line 9.16 where the tax period is equal to 6–30–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
9.16.3 NO MODS TX PRD 202X09–The number of TDI modules from line 9.16 where the tax period is equal to 9–30–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
9.16.4 NO. MODS TX PRD 202X12–The number of TDI modules from line 9.16 where the tax period is equal to 12–31–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
9.17 NO. MODS TY 202X–The number of TDI modules from line 9.0 where the tax period falls in tax year 202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
9.17.1 NO. MODS TX PRD 202X03–The number of TDI modules from line 9.17 where the tax period is equal to 3–31–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
9.17.2 NO. MODS TX PRD 202X06–The number of TDI modules from line 9.17 where the tax period is equal to 6–30–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
9.17.3 NO. MODS TX PRD 202X09–The number of TDI modules from line 9.17 where the tax period is equal to 9–30–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
9.17.4 NO. MODS TX PRD 202X12–The number of TDI modules from line 9.17 where the tax period is equal to 12–31–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
9.18 NO. MODS TY 202X–The number of TDI modules from line 9.0 where the tax period falls in tax year 202X. Columns (J) through (R) only.

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
9.18.1 NO. MODS TX PRD 202X03–The number of TDI modules from line 9.18 where the tax period is equal to 3–31–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
9.18.2 NO. MODS TX PRD 202X06–The number of TDI modules from line 9.18 where the tax period is equal to 6–30–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
9.18.3 NO. MODS TX PRD 202X09–The number of TDI modules from line 9.18 where the tax period is equal to 9–30–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
9.18.4 NO. MODS TX PRD 202X12–The number of TDI modules from line 9.18 where the tax period is equal to 12–31–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
 

GRADE LEVEL DATA (literal only)

LINE NUMBER DEFINITION
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. Columns (A) through (I) only.
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. Columns (A) through (I) only.
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. Columns (A) through (I) only.
9.22 NO. GRADE 09–The number of TDIs/TDI modules from line 9.0 where the grade level of the TDI is 9.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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. Columns (A) through (I) only.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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. Columns (A) through (I) only. Also, this is the summed total of lines 9.19.1, 9.20.1, 9.21.1, and 9.22.1.
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–The number of TDI Modules from line 9.0 where the MFT = 52 and the tax period shows as 000000. Columns (J) through (R) only.
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. Columns (A) through (I) only.
9.32 RESERVED (literal only)
9.33 RESERVED (literal only)
10.0 RESERVED (literal only)
 

ACS TDIs (literal only) TDI RECEIPTS (literal only)

LINE NUMBER DEFINITION
11.0 RECEIPTS–The number of TDIs/TDI modules received by ACS. 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 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. Columns (A) through (I) only.
11.5 NO. FROM CSCO–The number of TDIs/TDI modules that had a change in assignment from CSCO to the ACS 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. Columns (A) through (I) only.
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 within the same area.
11.6.1 STAND ALONE FROM CFF (Field Collection)–The number of TDI entities associated with line 11.6 with no remaining TDAs. Columns (A) through (I) only.
11.7 RESERVED (literal only)
 

RECEIPT DETAILS (literal only)

LINE NUMBER DEFINITION
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. Columns (J) through (R) only.
11.10 ISSUED TY 202X–The number of TDI modules from line 11.1 where the tax period is in tax year 202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 2. See example in IRM 5.2.4.1.2(1).
11.10.1 RESERVED (literal only)
11.11 ISSUED TY 202X–The number of TDI modules from line 11.1 where the tax period is in tax year 202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 3. See example in IRM 5.2.4.1.2(1).
11.12 ISSUED TY 202X–The number of TDI modules from line 11.1 where the tax period is in tax year 202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
11.12.1 ISSUED TX PRD 202X06–The number of TDI modules from line 11.1 where the tax period is 6–30–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
11.12.2 ISSUED TX PRD 202X09–The number of TDI modules from line 11.1 where the tax period is 9–30–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
11.12.3 ISSUED TX PRD 202X12–The number of TDI modules from line 11.1 where the tax period is 12–31–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year minus 1. See example in IRM 5.2.4.1.2(1).
11.13 ISSUED TY 202X–The number of TDI modules from line 11.1 where the tax period is in tax year 202X. Columns (J) through (R) only.

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
11.13.1 ISSUED TX PRD 202X03–The number of TDI modules from line 11.1 where the tax period is 3–31–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
11.13.2 ISSUED TX PRD 202X06–The number of TDI modules from line 11.1 where the tax period is 6–30–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
11.13.3 ISSUED TX PRD 202X09–The number of TDI modules from line 11.1 where the tax period is 9–30–202X. Columns (J) through (R) only.

Note:

This line is for the current tax year. See example in IRM 5.2.4.1.2(1).
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.
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, 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.
11.15.1.2 NO. 0600 W/TDA–The number of TDI entities from line 11.15.1 with an associated TDA. Columns (A) through (I) only.
11.15.1.3 0600 TY 2014 & PRIOR–The number of TDI modules from line 11.15.1 for tax period 12–31–2014 or prior. Columns (J) through (R) only.
11.15.1.4 0600 TY 2020–The number of TDI modules from line 11.15.1 for a tax period in tax year 2020. Columns (J) through (R) only.
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. Columns (A) through (I) only.
11.16.2 MODS FR TY 2019–The number of TDI modules from line 11.16 for a tax period in 2019. Columns (J) through (R) only.
11.16.3 MODS FROM TY 2020–The number of TDI modules from line 11.16 for a tax period in 2020. Columns (J) through (R) only.
11.17 RESERVED (literal only)
 

RECEIPT GRADE DATA (literal only)

LINE NUMBER DEFINITION
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 modules 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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPT) (literal only)

LINE NUMBER DEFINITION
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. Columns (A) through (I) only.
11.22.1 GRADE 13 TP–The number of entities from line 11.22 where the grade level of the TDI is 13. Columns (A) through (I) only.
11.22.2 GRADE 12 TP–The number of entities from line 11.22 where the grade level of the TDI is 12. Columns (A) through (I) only.
11.22.3 GRADE 11 TP–The number of entities from line 11.22 where the grade level of the TDI is 11. Columns (A) through (I) only.
11.22.4 GRADE 09 TP–The number of entities from line 11.22 where the grade level of the TDI is 9. Columns (A) through (I) only.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
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. Columns (A) through (I) only.
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. Columns (A) through (I) only.
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. Columns (A) through (I) only.
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. Columns (A) through (I) only.
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. Columns (A) through (I) only.

Note:

IDRS “Predicts” a grade level between 9 and 12 for each case. A Manager may “Determine” a grade level. Should there be a “Determined” grade level, that takes precedence over the “Predicted” grade level. So, the Collection Activity Reports use the “Predicted” grade level unless there’s a “Determined” one, which is then used instead of the “Predicted” grade level.
 

ACTIVITY (LEFT INVENTORY) (literal only)

LINE NUMBER DEFINITION
12.0 TDI ACTIVITY–The number of TDIs/TDI modules removed from ACS 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 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 inventory because the assignment number changed to the Queue within the same area.
12.4 NO. TO CSCO–The nu