5.2.4 Collection Reports

Manual Transmittal

September 21, 2016

Purpose

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

Material Changes

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

(2) Updated IRM 5.2.4.1.1 to reflect current Collection Report Numbers and Names.

(3) Updated IRM 5.2.4.7.2 to reflect current categories used.

(4) Updated IRM 5.2.4.13.2 to reflect current levels and pages.

(5) Added section 5.2.4.14, Yield Reports

(6) Revised to add current tax years and tax periods in the Exhibits.

(7) Updated Exhibit 5.2.4-1, Definitions of Abbreviations and Statuses

(8) Updated Exhibit 5.2.4-2, Taxpayer Delinquent Account Reports Report Symbols NO–5000–1 & NO–5000–2 Part 1–TDAs, to include additional information regarding ACA Shared Responsibility Payments (SRP) and Employer Shared Responsibility Payments (ESRP).

(9) Updated 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). to include additional information regarding ACA Shared Responsibility Payments (SRP) and Employer Shared Responsibility Payments (ESRP).

(10) Updated Exhibit 5.2.4-8, Installment Agreement Reports, Report Symbol NO–5000–5 & NO–5000–6, Part 1 - IAs, to include line items related to the ACA-IA-IND.

(11) Updated Exhibit 5.2.4-22, Liens Report to include new line items.

(12) Updated Exhibit 5.2.4-23, Offer in Compromise Report to include new pages and report levels.

(13) Added Exhibit 5.2.4-24, Yield Reports Categories.

Effect on Other Documents

This material supersedes IRM 5.2.4, dated October 1, 2015.

Audience

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

Effective Date

(10-01-2016)

Signed by Bill R.Banowsky,
Director, Collection Planning and Performance Analysis

Collection Reports Overview

  1. This section is a tool that will assist analysts, programmers and managers in understanding the data contained in Collection Activity Reports (CAR).

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

  3. Use the online Collection Reports Catalog found at http://colreports.hq.irs.gov when reviewing this chapter.

Collection Activity Reports Based on Data Source Type

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

    • Integrated Data Retrieval System (IDRS)

    • Master File (MF)

    • Collection Time Reporting System (CTRS)

    • Automated Offers In Compromise (AOIC)

    • Automated Lien System (ALS)

    • Manual: Non-systemic data source

    Note:

    The Collection Reports catalog (located at http://colreports.hq.irs.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–5000–17 BMF (Form 941) Cycling Impact 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–5000–106 State Income Tax Refund Levy Program MF
    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
    7100 CAR 87 Exempt Organizations Report of Delinquent Return Notices and Investigations IDRS
    7100 CAR 88 Employee Plans Report of Delinquent Return Notices, Investigations and Accts. IDRS
    FPLP DEPOSIT Federal Payment Levy Deposit Report MF
    FPLP FEE Federal Payment Levy Fee Report MF
    IA DEFAULT Installment Agreement Default Rate Report IDRS

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.

Function of Taxpayer Delinquent (TDA) Reports

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

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

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

Taxpayer Delinquent Account (TDA) Reports Elements

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

  2. The following categories (columns) are reported:

    • Grand Total

    • BMF Total

    • IMF Total

    • Form 1040

    • TFRP Penalty

    • Over 100K

    • NMF

    • Grand Total

    • SB/SE

    • Tax Exempt

    • W&I

    • LB

    • ETAP/ETE

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

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

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

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

    • Exhibit 5.2.4-2, , Taxpayer Delinquent Account 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

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). It is normally the predicted grade level that is reported. The predicted grade level is determined by a formula that predicts a level between 9 and 13 for each case. When a manager changes a case grade level it becomes a determined grade level and is used instead of the predicted grade level.

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

    Note:

    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

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

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

  2. The Taxpayer Delinquent Account Cumulative Report, Part 2 - Accounts Receivable Notices (NO–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.

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).

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, BMF Total, 6020(b) for ACB, 6020(b) by CFF, Automated 6020(b), BMF Exam, BMF Math Error, Tax Exempt, Large Bus & INTL, BMF Small Business, BMF ATAT, ETAP, ETE, BMF MFT 01/14, BMF MFT 02, BMF MFT 10, 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 First 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/NR 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

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.

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.

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.

Taxpayer Delinquency Investigation (TDI) Reports Elements

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

  2. The reports are produced in two parts:

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

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

  3. The following categories are reported in Part 1:

    • All TDIs

    • SB TDIs

    • WI TDIs

    • LB TDIs

    • TE/UNK TDIs

    • IMF TDIs

    • BMF TDIs

    • NMF/EPMF TDIs

    • FED EMP TDIs

    • All MODS

    • SB MODS

    • WI MODS

    • LB MODS

    • TE/UNK MODS

    • IMF MODS

    • BMF MODS

    • F941/944 MODS

    • FED EMP MODS

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

    • TDI Receipts

    • Receipt Details

    • Receipts Grade Data (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)

  5. The following categories are reported in Part 2:

    • IMF Modules

    • IMF WI Modules

    • Federal Modules

    • NMF/EPMF Modules

    • Total BMF Modules

    • BMF Form 941

    • BMF Form 940

    • BMF Form 1120

    • BMF Other

    • TE/GE Modules

    • LB Modules

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

    • TC 590: Not Liable

    • TC 591: No Longer Liable

    • TC 594: Previously Filed

    • TC 599: Return Secured

    • TC 593: Unable to Locate

  7. The functional data in all segments 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/Customer Service (ACS/CS) -The 5th and 6th digits of the TDI assignment codes are 00-09 or blank when cases do not have a TDI Assignment Code on IDRS.

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

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

    • Exhibit 5.2.4-1, Definitions of Abbreviations and Statuses

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

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

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.

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.

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.

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): Consists of IMF and BMF data on selected TDI notice dispositions by closing code.

  3. The following categories are reported in Part 1:

    Total BMF

    • First Notice

    • Second Notice

    • Third Notice

    • Fourth Notice

    Total IMF

    • First Notice

    • Second Notice

    • Third Notice

    • Fourth Notice

    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

    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

    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:

    • 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))

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.

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.

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.

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 Vendors, Taken for Queue, Taken by Examination Division, Taken by Cust SRV Toll Free, Taken by Other, Taken by Cust SRV ACS, Taken by Cust SRV ACS VRU, Taken by TRIS VRU, Taken by CSCO, Fee Data, 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)

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 Extensions to Pay)

  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.

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

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

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

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

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

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

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

      Note:

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

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

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

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

    11. TAKEN BY CUST SRV ACS–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).

    12. TAKEN BY CUST SRV 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 know as Online Payment Agreement (OPA), non-ACS).

    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.

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 CAR8543. TDAs assigned to the SB/SE organization are shown on the pages marked CSB8543 and TDAs assigned to the W&I organization are shown on the pages marked CWI8543. The 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.

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.

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/CS 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:

    • Receipts Details

    • Receipt Dollar Amounts

    • TDA Module Grade Data

  4. The following columns are 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/CS 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.

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).

Recap of Accounts Currently Not Collectible Report (Report Symbol NO–5000–149)

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

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

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

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

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.

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).

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.

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.

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.

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.

  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).

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.

Collection Workload Indicators (Report Symbol NO–5000–23)

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

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

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

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

  3. Section I: Staff Hour Utilization: Monthly and cumulative staff hours expended by all employee categories: Clerical; Para-Professional; Professional; and Management; on Collection direct, non–direct, and overhead work activities are reported in Section I, Staff Hour Utilization. See item (11) below for a listing of employee positions in each category.

  4. Section II: Informational Hours: Monthly and cumulative informational hours for each employee category is shown in Section II, Informational Hours. Hours reported here are for informational purposes only and are not included in the total available hours calculation. Included in this section are: Field Time, Flexiplace, Computer Downtime, Identity Theft, Independent Reviewer, and Detailed In and Out informational hours.

  5. Section III: Operational Data: Monthly and cumulative inventory data is shown in Section III, Operational Data. Various programs such as Other Investigations (OI), Federal Tax Deposits (FTD) Alerts, Taxpayer Advocate Services cases, Summonses, Lien activity, Suits, Advisory Opinions, Insolvency data, Discharges/Foreclosures, Property Appraisal and Liquidation Specialists (PALS) activity, Seizure activity, Trust Fund Recovery Penalty (TFRP) cases, Freedom of Information Activity (FOIA), Collection Strategy Abusive Tax Avoidance Transactions (ATAT) inventory, Mutual Collection Assistance Requests (MCAR), Solution Saturday, and Independent Reviewer operational data 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 Advisory 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 Monarch Report software, at http://colreports.hq.irs.gov. Those requiring C-23 data for analytical reports can gain read only access to the server-based CTRS (Collection Time Reporting System) via the Online 5081 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

    • ADV - provides totals for Advisory and PALS groups

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.

Function of Levy and Seizure Report

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

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

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 Advisory 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

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.

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 back to FY 2007. 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

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).

Monthly Report of Offer in Compromise Activity (Report Symbol NO-5000-108)

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

Function of Offer in Compromise Activity Report

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

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

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

  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.

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

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

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

    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

Yield Reports

  1. These reports are derived from Masterfile (MF), NOT IDRS. Certain statuses are not on MF that are on IDRS.

  2. The module must be in a delinquent status for at least part of the reporting period for the payment or credit transfer to be included.

  3. The Yield Reports calculate the cumulative (CUM) data every month beginning with the most recent cycle 40, through the end of the current reporting month, until it reaches cycle 39, at which point, the value resets to zero and begins accumulating data for the next fiscal year.

  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.

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. The reports provide data by BOD for items pertaining to surrounding credits that posted to accounts in Collection Status.

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 (Report Symbol NO-5000-C7LM)

    2. BMF Yield Report-SB Yield (Report Symbol NO-5000-C7SB)

    3. BMF Yield Report-TE Yield (Report Symbol NO-5000-C7TE)

  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-C8SB)

    2. IMF Yield Report-WI Yield (Report Symbol NO-5000-C8WI)

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

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

Yield Report Primary Elements

  1. Data on the Yield Report is stratified into the following locations:

    • Payments-Unreversed Payment TC’s 670, 680, 690, 694, 760, 820, 824, 826, 846, 850, and 856

    • Credit Transfers-Unreversed TC’s 700, 706, 710, 716, 730, 736, 756, 766, 790, and 796

    • First Notice (BEF RDD)-Before Return Due Date (Status 19)

    • 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 only)

    • Total

    • Grand Total Yield (Grand Yield only)

    • Private Debt Collection Yield (Grand Yield only)

    • Dollars Collected on Delinquent Returns (Grand Yield 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:

    • Exhibit 5.2.4-24, Yield Report Categories

Definitions of Abbreviations and Statuses

MISCELLANEOUS DEFINITIONS
ACA 4980H/ESRP–A provision of the Affordable Care Act which deals with Employer Shared Responsibility Payments (ESRP). These cases will appear with an MFT 43.
ACA 5000A/SRP–A provision of the Affordable Care Act which deals with Individual Shared Responsibility Payments (SRP). Appears with both an MFT 35 (original assessment) and MFT 65 (mirrored assessment).
ACB or ACS/CS–The Automated Collection Branch (ACB) and the Automated Collection System/Customer Service. ACS/CS designates those TDAs/TDIs where the 5th and 6th digits of the TDA/TDI assignment code are 00-09.
Active CFF–Also known as Active Field Collection –TDAs/TDIs with the 5th and 6th digits of the TDA/TDI assignment code of 10-69.
Area Configuration (13 Area)– The 13 area configuration began in January 2006. Some of the reports were formatted with the 13 area configuration beginning with the October 2005 reports. The 13 area offices (eight for SB/SE and five for W&I) use the same numbering scheme as the TDA/TDI assignment number, ASGNI/ASGNB (formerly known as the TSIGN). For each area TDA/TDI information is shown with one of four breakouts. The breakouts are ACS/CS, Field Collection, Queue and CSCO.
Area Configuration (23 Area)–The 23 area configuration began in January 2002 and lasted through December 2005 (when it was replaced 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/CS, Field Collection, Queue and SC BR 8.
Associated Dollar Amounts of IAs- The UBA (Unpaid Balance of Assessments) at the time the IA was issued (went to status 6X).
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.
CUST SERV TRIS VRU–Customer Service Telephone Routing Interactive System (TRIS) via Voice Response Unit (VRU).
CYCLES FROM 1ST--The number of cycles (weeks) between the time the module went to first notice status (19 to 21) and the time it moved to installment agreement status (6X).
DR/NR 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 Return Delinquency Investigation
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 (formerly known as Extensions of Time to Pay) 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.
EXPLANATION OF STATUS CODES
TDA Reports:
Status 12 –Modules fully satisfied by credits.
Status 23 –Below Tolerance. Generated when a return is filed and assessed or if MFT 13, TC 240 is posted and the module balance (tax plus both assessed and accrued, penalty and interest) is below tolerance 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.
TDI Reports
Status 02 –Open delinquency investigation in notice status.
Status 03 –Open TDI (Taxpayer Delinquency Investigation).
TC 59X –All Transactions Codes 590 through 599 except 592. (TC 592 reverses the other TC 59X. It doesn’t close the TDI or Notice. It’s not captured on reports).

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

COLUMNS: iCOLUMN 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 FY2006, they were separated out on the CAR reports using MFT 29. Beginning in FY2007, 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) ETAP/ETE–The number of BMF TDAs containing either an Employment Tax Examination assessment or an Employment Tax Adjustment Program assessment. To qualify as an Employment Tax Examination assessment, the module must contain a TC 424 with an AIMS Source Code of 65 and/or an AIMS Special Project Code of 165. The module must also contain a TC 300 for an amount greater than $0.00. To qualify as an Employment Tax Adjustment Program assessment, the module must contain a TC 290 for an amount greater than $0.00 and the DLN of the TC 290 must contain a Doc Code 54 and a Blocking Series 93X.
(N) FORM 941/944–The number of BMF TDAs with BMF MFT 01 (Form 941) or BMF MFT 14 (Form 944).
LINE NUMBER LINE TITLE AND DEFINITION
TDA MODULE RECEIPTS (literal only)
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/CS–The number of TDA modules that had a change in assignment from ACS to Field Collection within the same area being reported.
1.4 NO. FROM QUEUE–The number of TDA modules that had a change in assignment from the Queue to Field Collection within the same area being reported.
1.5 NO. FROM CSCO–The number of TDA modules that had a change in assignment from CSCO to Field Collection within the same area being reported.
1.6 RESERVED (literal only)
1.7 ACA 5000A/4980H RCPTS-The number of module receipts for these ACA provisions.

Note:

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

1.8 PROV 9010 RCPTS-The number of module receipts for this ACA provision.
RECEIPTS DETAILS (literal only)
1.9 NO. ISSUED X CODED–The number of TDA module issuances from line 1.1 on BMF Trust Fund accounts where the Primary TDA Code is X.
1.10 ISSUED FR NOTICE–The number of TDA module issuances from line 1.1 where the status as of the prior weekend was 19, 20 (IMF only), 21, 54 (IMF only), 56 or 58.
1.10.1 ISSUED 9008 - Number from line 1.10 that are Provision 9008 Branded Prescription Drugs modules issued to TDA status.
1.11 ISSUED FR IA–The number of TDA module issuances from line 1.1 where the status as of the prior weekend was 6X (Installment Agreement).
1.12 ISSUED FR OTHER–The number of TDA module issuances from line 1.1 where the status as of the prior weekend was not 19, 20 (IMF only), 21, 54 (IMF only), 56, 58 or 6X.
1.13 NO. ISS $25,000–99,999–The number of TDA module issuances from line 1.1 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/CS–The number of TDA modules from line 1.3 where the receipt was to an assignment in branches 1–5.
1.16.3 NO. BR 1–5 FROM Q–The number of TDA modules from line 1.4 where the receipt was to an assignment in branches 1–5.
1.17 NO. BR 6 RECEIPTS–The number of TDA modules from line 1.0 where the receipt was to an assignment in branch 6.
1.17.1 NO. RECEIPTS 6100–The number of TDA modules from line 1.0 where the receipt was to assignment 6100.
1.17.1.1 NO. 6100 FROM Q–The number of TDA modules from line 1.4 where the receipt was to assignment 6100.
1.17.1.2 NO. 6100 ISSUANCES–The number of TDA modules from line 1.1 where the issuance was to assignment 6100.
1.17.2 NO. ISSUED 64XX/65XX–The number of TDA modules from line 1.1 where the issuance was to an assignment in the range 6400–6599.
1.18 RESERVED (literal only)
RECEIPT DOLLAR AMOUNTS (literal only)
1.19 AMOUNT RECEIPTS–The dollar amount associated with TDA modules from line 1.0.
1.20 AMOUNT ISSUED–The dollar amount associated with TDA modules from line 1.1.
1.21 AMOUNT TRANSFERS–IN–The dollar amount associated with TDA modules from line 1.2.
1.22 AMOUNT FROM ACS/CS–The dollar amount associated with TDA modules from line 1.3.
1.23 AMOUNT FROM QUEUE–The dollar amount associated with TDA modules from line 1.4.
1.24 AMOUNT FROM CSCO–The dollar amount associated with TDA modules from line 1.5.
1.25–1.26 RESERVED (literal only)
1.27 AMOUNT ISS X CODED–The dollar amount of TDA modules from line 1.9.
1.28 AMT ISS FR NOTICE–The dollar amount associated with the TDA issuances shown on line 1.10.
1.29 AMT ISS FR IA–The dollar amount associated with the TDA issuances shown on line 1.11.
1.30 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)
1.34 NO. GR 13 TDA RECEIPTS–The number of TDA modules from line 1.0 where the grade level of the TDA is 13.
1.34.1 NO. GR 13 TDA ISSUED–The number of TDA modules from line 1.1 where the grade level of the TDA is 13.
1.35 NO. GR 12 TDA RECEIPTS–The number of TDA modules from line 1.0 where the grade level of the TDA is 12.
1.35.1 NO. GR 12 TDA ISSUED–The number of TDA modules from line 1.1 where the grade level of the TDA is 12.
1.36 NO. GR 11 TDA RECEIPTS–The number of TDA modules from line 1.0 where the grade level of the TDA is 11.
1.36.1 NO. GR 11 TDA ISSUED–The number of TDA modules from line 1.1 where the grade level of the TDA is 11.
1.37 NO. GR 09 TDA RECEIPTS–The number of TDA modules from line 1.0 where the grade level of the TDA is 9.
1.37.1 NO. GR 09 TDA ISSUED–The number of TDA modules from line 1.1 where the grade level of the TDA is 9.
ACTIVITY (LEFT INVENTORY) (literal only)
2.0 NO. TDA MODULE ACTIVITY–The sum of lines 2.1, 2.2, 2.3, 2.4 and 2.7.
2.1 NO. TRSFR–OUT–W/IN FNCT-The number of TDA modules that had a change in area office code to another area from the area being reported. This indicates that the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/SE and W&I BODs.
2.2 NO. OUT TO ACS/CS–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.
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.
2.7.7.5 ACA 5000A/4980H DISP-The number of module dispositions for these ACA provisions.

Note:

Beginning in January2016, 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 module DR/NR dispositions for these ACA provisions.

Note:

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

2.7.8.17 5000A/4980H CNC-The number of Currently Not Collectible modules for these ACA provisions.

Note:

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

2.7.8.18 NO 9010 DR/NR-The number of DR/NR module dispositions for this ACA provision.
2.7.8.19 5000A/4980H TO IA-The number of SRP or ESRP modules that went into an IA status 6X.
2.7.8.20 5000A/4980H TO OIC-The number of SRP or ESRP modules that went into an OIC Status 71.
2.7.8.21 5000A/4980H TO LITIGATION-The number of SRP or ESRP modules that went into Litigation status (Status 72 with a TC520 or Status 89 with a TC520).
2.8 AMT TRANSFERS–OUT–The dollar amount associated with TDA modules from line 2.1.
2.9 AMT TO ACS/CS–The dollar amount associated with TDA modules from line 2.2.
2.10 AMT TO QUEUE–The dollar amount associated with TDA modules from line 2.3.
2.11 AMT TO CSCO–The dollar amount associated with TDA modules from line 2.4.
2.12–2.13 RESERVED (literal only)
2.14 AMT TO CNC–The dollar amount associated with TDA module dispositions from line 2.7.8.3.
2.14.1 AMT TC 530–39–The dollar amount associated with TDA module dispositions from line 2.7.8.4.
2.14.2 AMT TO UTL/UTC–The dollar amount associated with TDA module dispositions from line 2.7.8.5.
2.14.3 AMT TO BNK/DEF–The dollar amount associated with TDA module dispositions from line 2.7.8.6.
2.14.4 AMT TO HARDSHIP–The dollar amount associated with TDA module dispositions from line 2.7.8.7.
2.14.5 AMT ACA 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.

2.15 AMT TO OIC ST 71–The dollar amount of TDA modules from line 2.7.8.8 which moved to OIC status 71.
2.16 AMT TO ADJUSTMENT–The dollar amount associated with TDA module dispositions from line 2.7.8.9.
2.17 AMT TO LITIGATION–The dollar amount associated with TDA module dispositions from line 2.7.8.10.
2.18 AMOUNT CSED–The dollar amount of TCs (TC) 608 and 534, as well as the assessed balance of any NMF TDAs where the Collection Statute Expiration Date had expired and the NMF TDA no longer met IDRS retention criteria. TC 608 is generated at Master File when all assessments have expired CSEDs, while TC 534 is input manually when one, but not all assessments in the module has expired.
2.18.1 TC 534 CSED AMOUNT–The dollar amount of partial statute expirations from line 2.18. Subtracting line 2.18.1 from 2.18 will give the dollar amount associated with TDA module dispositions from line 2.7.8.12.
2.19–2.20 RESERVED (literal only)
CREDITS (literal only)
3.0 AMOUNT COLLECTED–The net amount of payment transactions (money collected), which posted to modules in active TDA status for this function during the report period. This includes TCs 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 and 896.(See Exhibit 5.2.4-1, Definitions of Abbreviations and Statuses.)
3.1 AMOUNT ABATED–The net amount of abatement transactions (the amount IRS lowered from what was owed), which posted to TDAs during the report period. This is not a subset of Line 3.0 Amount Collected. This includes TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604.

Note:

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

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

Note:

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

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

Note:

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

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

Note:

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

3.35 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.
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)
4.0 NO. TDA MODULE INV.–The number of TDA modules assigned to the Field Collection being reported. The last four digits of the TDA assignment number must fall in the range of 1000 through 6999.
4.1 NO. BRANCH 1–5–The number of TDA modules from line 4.0 where the last four digits of the TDA assignment number falls in the range of 1000 through 5999.
4.2 NO. BRANCH 6–The number of TDA modules from line 4.0 where the last four digits of the TDA assignment number falls in the range of 6000 through 6999.
4.2.1 NO. 6100–The number of TDA modules from line 4.0 where the last four digits of the TDA assignment number equals 6100.
4.2.2 NO. 9008 - Number from line 4.0 that are Provision 9008 Branded Prescription Drug TDA modules.
4.3 PRIMARY AO VARIES–The number of TDA modules where the Area Office (AO) Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
4.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)

Note:

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

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

Note:

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

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

Note:

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

4.20 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)
4.25 NO. TAX YR 2017–The number of TDA modules from line 4.0 where the tax period is for a month in 2017.
4.26 NO. TAX YR 2016–The number of TDA modules from line 4.0 where the tax period is for a month in 2016.
4.27 NO. TAX YR 2015–The number of TDA modules from line 4.0 where the tax period is for a month in 2015.
4.28 NO. TAX YR 2014–The number of TDA modules from line 4.0 where the tax period is for a month in 2014.
4.29 NO. 2013 & PRIOR–The number of TDA modules from line 4.0 where the tax period is for a month for 2013 or a prior year.
TDA MODULE INVENTORY (literal only)

Note:

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

4.30 GR 13 MOD INV–The number of TDA modules from line 4.0 where the grade level of the TDA is 13.
4.31 GR 12 MOD INV–The number of TDA modules from line 4.0 where the grade level of the TDA is 12.
4.32 GR 11 MOD INV–The number of TDA modules from line 4.0 where the grade level of the TDA is 11.
4.33 GR 09 MOD INV–The number of TDA modules from line 4.0 where the grade level of the TDA is 9.
DR/NR INVENTORY (literal only)
4.34 NO. DR/NR–The number of TDA modules in a Delayed Resolution/No Results (DR/NR) status at the end of the report period. See Exhibit 5.2.4-1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses.
4.34.1 NO. LITIGATION–The number of DR/NR TDA modules from line 4.34 in litigation status (72 or 89 with TC 520).
4.34.2 NO. OIC–The number of DR/NR TDA modules from line 4.34 in offer–in–compromise status (71).
DOLLAR AMOUNTS (literal only)
4.35 AMT IN INVENTORY–The dollar amount associated with the TDA modules from line 4.0.
4.36 AMT INV. INCREASE–The dollar amount associated with TC 29X and 30X (debit transactions) which posted to TDAs from line 4.0 during the report period. This data is needed in computing available dollars for collection.
4.37 AMT $25,000–99,999–The dollar amount associated with the TDA modules from line 4.23.
4.38 AMT $100,000 & OVER–The dollar amount associated with the TDA modules from line 4.24.
4.39 AMT IN DR/NR INV–The dollar amount associated with the TDA modules from line 4.34.
4.39.1 AMT LITIGATION–The dollar amount associated with the TDA modules from line 4.34.1.
4.39.2 AMT AWAITING ADJ–The dollar amount associated with those TDA modules from line 4.34 awaiting adjustment action as indicated by a current status 53 due to a TC 470 with Closing Code 90.
4.39.3 AMT AWAITING PAY TR–The dollar amount associated with those TDA modules from line 4.34 awaiting payment tracer action as indicated by a current status 53 due to a TC 470 with Closing Code 93.
4.40 NO. ACA 5000A/4980H INV-The number of modules in inventory for these ACA provisions.

Note:

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

4.41 PROV 9010 INV-The number of modules in inventory for this ACA provision.
TDA TAXPAYER RECEIPTS (literal only)
5.1 NO. TDA TP RECEIPTS–The number of taxpayers or entities associated with line 1.0 which had no existing TDA or TDI in inventory at the time of receipt.

Note:

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

5.1.1 NO. GRADE 13–The number of taxpayers or entities from line 5.1 where the grade level of the TDA entity is 13.
5.1.2 NO. GRADE 12–The number of taxpayers or entities from line 5.1 where the grade level of the TDA entity is 12.
5.1.3 NO. GRADE 11–The number of taxpayers or entities from line 5.1 where the grade level of the TDA entity is 11.
5.1.4 NO. GRADE 09–The number of taxpayers or entities from line 5.1 where the grade level of the TDA entity is 9.
5.1.5 RESERVED (literal only)
5.1.6 NO FROM QUEUE– Number of TDA entities from line 5.1 that had a change in assignment from Queue to Field Collection.
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.

Note:

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

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

Note:

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

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

Note:

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

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

Note:

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

5.3.11.1 NO. WITH 1 TDA–The number of Trust Fund taxpayers or entities from line 5.3.11 with one 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)

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)

Note:

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

6.0 NO. TDA RECEIPTS–The number of TDA modules received into the Collection Queue. The sum of lines 6.1, 6.2, 6.3, 6.5 and 6.6.
6.1 NO. ISSUED–The number of tax modules going into TDA status during the report period.
6.2 NO. TRSFR IN W/IN FNCT– The number of TDA modules that had a change in area office code from another area to the area being reported. This indicates that the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/SE and W&I organizations.
6.3 NO. FROM ACS/CS–The number of TDA modules that had a change in assignment from ACS/CS to the Queue within the same area being reported.
6.4 RESERVED: (literal only)
6.5 NO. FROM CSCO–The number of TDA modules that had a change in assignment from CSCO to the Queue within the same area being reported.
6.6 NO. FROM CFf (Field Collection)–The number of TDA modules that had a change in assignment from Field Collection to the Queue within the same area being reported.
6.7 ACA 5000A/4980H RCPTS-The number of module receipts for these ACA provisions.

Note:

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

6.8 PROV 9010 RCPTS-The number of module receipts for this ACA provision.
RECEIPT DETAILS (literal only)
6.9 NO. ISSUED X CODED–The number of TDA module issuances from line 6.1 on Trust Fund accounts where the Primary TDA Code is X.
6.10 ISSUED FR NOTICE–The number of TDA module issuances from line 6.1 where the status as of the prior weekend was 19, 20 (IMF only), 21, 54 (IMF only), 56 or 58.
6.10.1 RESERVED (literal only)
6.11 ISSUED FR IA–The number of TDA module issuances from line 6.1 where the status as of the prior weekend was 6X (Installment Agreement).
6.12 ISSUED FR OTHER–The number of TDA module issuances from line 6.1 where the status as of the prior weekend was not 19, 20 (IMF only), 21, 54 (IMF only), 56, 58 or 6X.
6.13 NO. ISS $25,000–99,999–The number of TDA module issuances from line 6.1 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/CS had been 0600, indicating this TDA and/or related TDA/TDI modules had previously been in the Queue.
6.17 NO. FROM SFR 8000–The number of TDA modules from line 6.5 which had an immediate prior assignment to the Automated Substitute for Return (ASFR) program.
6.18 RESERVED (literal only)
RECEIPT DOLLAR AMOUNTS (literal only)
6.19 AMOUNT RECEIPTS–The dollar amount associated with TDA modules from line 6.0.
6.20 AMOUNT ISSUED–The dollar amount associated with TDA modules from line 6.1.
6.21 AMOUNT TRANSFERS–IN–The dollar amount associated with TDA modules from line 6.2.
6.22 AMOUNT FROM ACS/CS–The dollar amount associated with TDA modules from line 6.3.
6.23 RESERVED (literal only)
6.24 AMOUNT FROM CSCO–The dollar amount associated with TDA modules from line 6.5.
6.25 AMOUNT FROM CFf (Field Collection) –The dollar amount associated with TDA modules from line 6.6.
6.26 RESERVED (literal only)
6.27 AMOUNT ISS X CODED–The dollar amount of TDA modules from line 6.9.
6.28 AMT ISS FR NOTICE–The dollar amount associated with the TDA issuances shown on line 6.10.
6.29 AMT ISS FR IA–The dollar amount associated with the TDA issuances shown on line 6.11.
6.30 AMOUNT ISS $25,000–99,999–The dollar amount associated with TDA modules from line 6.13.
6.31 AMT ISS $100,000 & OVER–The dollar amount associated with TDA modules from line 6.14.
6.32 AMT FROM ACS/CS 0600–The dollar amount associated with TDA modules from line 6.16.
6.33 AMT FROM SFR 8000–The dollar amount associated with TDA modules from line 6.17.
TDA MODULE GRADE DATA (literal only)

Note:

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

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

Note:

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

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

Note:

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

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

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

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

See Line 7.7.8 below for modules that include these exclusions.

Note:

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

7.7.7.1 NO. GRADE 13–The number of Immediate Resolution TDA modules from line 7.7.7 where the grade level of the TDA is 13.
7.7.7.2 NO. GRADE 12–The number of Immediate Resolution TDA modules from line 7.7.7 where the grade level of the TDA is 12.
7.7.7.3 NO. GRADE 11–The number of Immediate Resolution TDA modules from line 7.7.7 where the grade level of the TDA is 11.
7.7.7.4 NO. GRADE 09–The number of Immediate Resolution TDA modules from line 7.7.7 where the grade level of the TDA is 09.
7.7.7.5 ACA 5000A/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, 10–38.
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 DR/NR module dispositions for these ACA provisions.
7.7.8.17 5000A/4980H CNC-The number of Currently Not Collectible modules for these ACA provisions.

Note:

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

7.7.8.18 NO 9010 DR/NR-The number of DR/NR module dispositions for this ACA provision.
7.8 AMT. TRANSFERS–OUT–The dollar amount associated with TDA modules from line 7.1.
7.9 AMT. TO ACS/CS–The dollar amount associated with TDA modules from line 7.2.
7.10 RESERVED (literal only)
7.11 AMT. TO CSCO–The dollar amount associated with the TDA modules from line 7.4.
7.12 AMT. TO CFf (Field Collection)–The dollar amount associated with the TDA modules from line 7.5.
7.13 RESERVED (literal only)
7.14 AMT TO CNC–The dollar amount associated with TDA module dispositions from line 7.7.8.3.
7.14.1 AMT TC 530–39–The dollar amount associated with TDA module dispositions from line 7.7.8.4.
7.14.2 AMT TO UTL/UTC–The dollar amount associated with TDA module dispositions from line 7.7.8.5.
7.14.3 AMT TO BNK/DEF–The dollar amount associated with TDA module dispositions from line 7.7.8.6.
7.14.4 AMT TO HARDSHIP–The dollar amount associated with TDA module dispositions from line 7.7.8.7.
7.14.5 AMT ACA 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.

7.15 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)
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 IRS moved from one module to another) that posted to TDAs during the report period. This includes TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792 and 796. This is not a subset of Line 8.0 Amount Collected.
8.3 RESERVED (literal only)
8.4 DR/NR AMOUNT ABATED–The net amount of abatement transactions (the amount that IRS lowered from what was owed) that posted to TDAs in DR/NR status during the report period. This is not a subset of Line 8.0 Amount Collected. See Exhibit 5.2.4-1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses. The abatement transactions consist of TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604.

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)

Note:

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

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

Note:

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

8.35 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.
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)
9.0 NO. TDA MODULE INV–The number of TDA modules assigned to the Queue of the area being reported. The last four digits of the TDA assignment number is greater than 6999 but less than 8000.
9.1–9.2.2 RESERVED (literal only)
9.3 PRIMARY AO VARIES– The number of TDA modules where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
9.4 7100 INVENTORY–The number of modules from Line 9.0, NO. TDA MODULE INV, where assignment number equals 71XX.
AGE IN FUNCTION (literal only)

Note:

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

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

Note:

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

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

Note:

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

9.20 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)
9.25 NO. TAX YR 2017–The number of TDA modules from line 9.0 where the tax period is for a month in 2017.
9.26 NO. TAX YR 2016–The number of TDA modules from line 9.0 where the tax period is for a month in 2016.
9.27 NO. TAX YR 2015–The number of TDA modules from line 9.0 where the tax period is for a month in 2015.
9.28 NO. TAX YR 2014–The number of TDA modules from line 9.0 where the tax period is for a month in 2014.
9.29 NO. 2013 & PRIOR–The number of TDA modules from line 9.0 where the tax period is for a month in 2013 or a prior year.
TDA MODULE INVENTORY (literal only)

Note:

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

9.30 GR 13 MOD INV–The number of TDA modules from line 9.0 where the grade level of the TDA is 13.
9.31 GR 12 MOD INV–The number of TDA modules from line 9.0 where the grade level of the TDA is 12.
9.32 GR 11 MOD INV–The number of TDA modules from line 9.0 where the grade level of the TDA is 11.
9.33 GR 09 MOD INV–The number of TDA modules from line 9.0 where the grade level of the TDA is 9.
DR/NR INVENTORY (literal only)
9.34 NO. DR/NR–The number of TDA modules in a Delayed Resolution/No Results (DR/NR) status at the end of the report period. See Exhibit 5.2.4-1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses.
9.34.1 NO. LITIGATION–The number of DR/NR TDA modules from line 9.34 in litigation status (72 or 89 with TC 520).
9.34.2 NO. OIC–The number of DR/NR TDA modules from line 9.34 in offer–in–compromise status (71).
DOLLAR AMOUNTS (literal only)
9.35 AMT IN INVENTORY–The dollar amount associated with the TDA modules from line 9.0.
9.36 AMT INV. INCREASE–The dollar amount associated with TC 29X and 30X (debit transactions) which posted to TDAs from line 9.0 during the report period. This data is needed in computing available dollars for collection.
9.37 AMT $25,000–99,999–The dollar amount associated with the TDA modules from line 9.23.
9.38 AMT $100,000 & OVER–The dollar amount associated with the TDA modules from line 9.24.
9.39 AMT IN DR/NR INV–The dollar amount associated with the TDA modules from line 9.34.
9.39.1 AMT LITIGATION–The dollar amount associated with the TDA modules from line 9.34.1.
9.39.2 AMT AWAITING ADJ–The dollar amount associated with those TDA modules from line 9.34 awaiting adjustment action as indicated by a current status 53 due to a TC 470 with Closing Code 90.
9.39.3 AMT AWAITING PAY TR–The dollar amount associated with those TDA modules from line 9.34 awaiting payment tracer action as indicated by a current status 53 due to a TC 470 with Closing Code 93.
9.40 NO. ACA 5000A/4980H INV-The number of modules in inventory for these ACA provisions.

Note:

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

9.41 PROV 9010 INV-The number of modules in inventory for this ACA provision.
TDA TAXPAYER RECEIPTS (literal only)
10.1 NO. TDA TP RECEIPTS–The number of taxpayers or entities associated with line 6.0 which had no existing TDA or TDI in inventory at the time of receipt.
10.1.1 NO. GRADE 13–The number of taxpayers or entities from line 10.1 where the grade level of the TDA entity is 13.
10.1.2 NO. GRADE 12–The number of taxpayers or entities from line 10.1 where the grade level of the TDA entity is 12.
10.1.3 NO. GRADE 11–The number taxpayers or entities from line 10.1 where the grade level of the TDA entity is 11.
10.1.4 NO. GRADE 09–The number of taxpayers or entities from line 10.1 where the grade level of the TDA entity is 9.
10.1.5 NO. FROM CFf (Field Collection)– Number of TDA taxpayers or entities from line 10.1 that had a change in assignment number from Field Collection to the Queue.
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.
10.1.10 RESERVED (literal only)
TDA TAXPAYER DISPOSITIONS (literal only) only)
10.2 NO. TDA TP DISPOSITIONS–The number of taxpayers or entities associated with line 7.7 with no remaining TDA or TDI.
10.2.1 NO. GRADE 13–The number of taxpayers or entities from line 10.2 where the grade level of the TDA entity is 13.
10.2.2 NO. GRADE 12–The number of taxpayers or entities from line 10.2 where the grade level of the TDA entity is 12.
10.2.3 NO. GRADE 11–The number of taxpayers or entities from line 10.2 where the grade level of the TDA entity is 11.
10.2.4 NO. GRADE 09–The number of taxpayers or entities from line 10.2 where the grade level of the TDA entity is 9.
10.2.5 NO. TC 530–39–The number of taxpayers or entities associated with line 7.7.8.4 with no remaining TDA or TDI.
10.2.6 7100 TP DISP–The number of taxpayers or entities from Line 10.2, NO. TDA TP DISPOSITIONS, where assignment number equals 71XX.
TDA TAXPAYER INVENTORY (literal only)
10.3 NO. TDA TP INVENTORY–The number of taxpayers or entities associated with line 9.0.
10.3.1 NO. GRADE 13–The number of taxpayers or entities from line 10.3 where the grade level of the TDA entity is 13.
10.3.2 NO. GRADE 12–The number of taxpayers or entities from line 10.3 where the grade level of the TDA entity is 12.
10.3.3 NO. GRADE 11–The number of taxpayers or entities from line 10.3 where the grade level of the TDA entity is 11.
10.3.4 NO. GRADE 09–The number of taxpayers or entities from line 10.3 where the grade level of the TDA entity is 9.
10.3.5 NO. WITH 1 TDA–The number of taxpayers or entities from line 10.3 where there is only one remaining TDA open at the end of the report period.
10.3.6 NO. WITH 2 TDA–The number of taxpayers or entities from line 10.3 where there are two remaining TDAs open at the end of the report period.
10.3.7 NO. WITH 3 TDA–The number of taxpayers or entities from line 10.3 where there are three remaining TDAs open at the end of the report period.
10.3.8 NO. WITH 4 TDA–The number of taxpayers or entities from line 10.3 where there are four remaining TDAs open at the end of the report period.
10.3.9 NO. WITH 5–9 TDA–The number of taxpayers or entities from line 10.3 where there are more than four and less than 10 remaining TDAs open at the end of the report period.
10.3.10 NO. 10 OR MORE TDA–The number of taxpayers or entities from line 10.3 where there are 10 or more remaining TDAs open at the end of the report period.
10.3.11 NO. TRUST FUND TP–The number of taxpayers or entities from line 10.3 where there is at least one open Trust Fund TDA at the end of the report period.
10.3.11.1 NO. WITH 1 TDA–The number of Trust Fund taxpayers or entities from line 10.3.10 with only one remaining TDA open at the end of the report period.
10.3.11.2 NO. WITH 2 TDA–The number of Trust Fund taxpayers or entities from line 10.3.10 with two remaining TDAs open at the end of the report period.
10.3.11.3 NO. WITH 3 TDA–The number of Trust Fund taxpayers or entities from line 10.3.10 with three remaining TDAs open at the end of the report period.
10.3.11.4 NO. WITH 4 TDA–The number of Trust Fund taxpayers or entities from line 10.3.10 with four remaining TDAs open at the end of the report period.
10.3.11.5 NO. WITH 5–9 TDA–The number of Trust Fund taxpayers or entities from line 10.3.10 with more than four and less than 10 remaining TDAs open at the end of the report period.
10.3.11.6 NO. 10 OR MORE TDA–The number of Trust Fund taxpayers or entities from line 10.3.10 with 10 or more remaining TDAs open at the end of the report period.
10.3.11.7 RESERVED (literal only)
10.3.11.8 Q PYRAMIDING IND–The number of taxpayers or entities (TDA only or TDA/TDI Combo) in inventory with the IDRS Pyramiding Indicator present and assigned to the Queue.
10.3.11.9 RESERVED (literal only)
10.3.11.10 RESERVED (literal only)
10.3.12 AGG TDA >$25,000–The number of taxpayers 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/CS
TDA MODULE RECEIPTS (literal only)
11.0 NO. TDA RECEIPTS–The number of TDA modules received into ACS/CS. The sum of lines 11.1, 11.2, 11.4, 11.5 and 11.6.
11.1 NO. ISSUED–The number of tax modules going into TDA status during the report period.
11.2 NO. TRSFR IN W/IN FNCT–The number of TDA modules that had a change in area office code from another area to the area being reported. This indicates that the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/SE and W&I organizations.
11.3 RESERVED (literal only)
11.4 NO. FROM QUEUE–The number of TDA modules that had a change in assignment from the Queue to ACS/CS within the same area being reported.
11.5 NO. FROM CSCO–The number of TDA modules that had a change in assignment from CSCO to ACS/CS within the same area being reported.
11.6 NO. FROM CFf (Field Collection)–The number of TDA modules that had a change in assignment from Field Collection to ACS/CS within the same area being reported.
11.7 ACA 5000A/4980H RCPTS-The number of module receipts for the ACA provisions.

Note:

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

11.8 PROV 9010 RCPTS-The number of module receipts for this ACA provision.
RECEIPT DETAILS (literal only)
11.9 NO. ISSUED X CODED–The number of TDA module issuances from line 11.1 on Trust Fund accounts where the Primary TDA Code is X.
11.10 ISSUED FR NOTICE–The number of TDA module issuances from line 11.1 where the status as of the prior weekend was 19, 20 (IMF only), 21, 54 (IMF only), 56 or 58.
11.10.1 RESERVED (literal only)
11.11 ISSUED FR IA–The number of TDA module issuances from line 11.1 where the status as of the prior weekend was 6X (Installment Agreement).
11.12 ISSUED FR OTHER–The number of TDA module issuances from line 11.1 where the status as of the prior weekend was not 19, 20 (IMF only), 21, 54 (IMF only), 56, 58 or 6X.
11.13 NO. ISS $25,000–99,999–The number of TDA module issuances from line 11.1 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/CS with related correspondence.
11.16.2 NO. 0120–The number of TDA module receipts from line 11.0 with an assignment equal to 0120, indicating the taxpayer was sent to ACS/CS by Field Assistance for an Installment Agreement determination.
11.17 NO. RECEIPTS 06XX–The number of TDA module receipts from line 11.0 with an assignment in the range 0600–0699, indicating the taxpayer had been assigned to the Queue prior to going to ACS/CS.
11.17.1 NO. ISSUED 0600–The number of TDA modules from line 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/CS.
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)
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)

Note:

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

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

Note:

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

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

Note:

The sum of lines 12.7.1 through 12.7.4 equals line 12.7, TDA MODULE DISP.

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

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

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

Note:

See line 12.7.8 below for modules that include these exclusions.

Note:

The sum of lines 12.7.7.1 through 12.7.7.4 equals line 12.7.7.

12.7.7.1 NO. GRADE 13–The number of Immediate Resolution TDA modules from line 12.7.7 where the grade level of the TDA is 13.
12.7.7.2 NO. GRADE 12–The number of Immediate Resolution TDA modules from line 12.7.7 where the grade level of the TDA is 12.
12.7.7.3 NO. GRADE 11–The number of Immediate Resolution TDA modules from line 12.7.7 where the grade level of the TDA is 11.
12.7.7.4 NO. GRADE 09–The number of Immediate Resolution TDA modules from line 12.7.7 where the grade level of the TDA is 9.
12.7.7.5 ACA 5000A/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, 10–38.
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 DR/NR module dispositions for these ACA provisions.

Note:

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

12.7.8.17 5000A/4980H CNC-The number of Currently Not Collectible modules for these ACA provisions.

Note:

Beginning in January2016, this also includes MFT 65, Mirrored Assessments.

12.7.8.18 NO 9010 DR/NR-The number of DR/NR module dispositions for this ACA provision.
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 ACA 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.

12.15 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)
13.0 AMOUNT COLLECTED–The net amount of payment transactions (money collected) which posted to modules in active TDA status for this function during the report period. This includes TCs 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 and 896. (See Exhibit 5.2.4-1, Definitions of Abbreviations and Statuses.)
13.1 AMOUNT ABATED–The net amount of abatement transactions (the amount IRS lowered from what was owed), which posted to TDAs during the report period. This is not a subset of Line 13.0. This includes TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604.

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)
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)
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/CS BEFORE POSTING UNREVERSED AMTS FROM 13.0 (literal only)
13.17 AMT COL 0–4 CYCLES–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 5 cycles (weeks) from the time the TDA module was received by ACS/CS.
13.18 AMT COL 5–8 CYCLES–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range of 5 cycles through 8 cycles from the time the TDA module was received by ACS/CS.
13.19 AMT COL 9–25 CYCLES–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range of 9 cycles through 25 cycles from the time the TDA module was received by ACS/CS.
13.20 AMT COL 26–52 CYCLES–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 26 cycles through 52 cycles from the time the TDA module was received the ACS/CS.
13.21 AMT COL 53–104 CYCLES–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 53 cycles through 104 cycles from the time the TDA module was received by ACS/CS.
13.22 AMT COL OVER 2 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is at least 105 cycles from the time the TDA module was received by the ACS/CS.
TIME LEFT ON CSED BEFORE POSTING UNREV AMTS FROM 13.0 (literal only)
13.23 AMT UNDER 1 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 53 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
13.24 AMT FROM 1 UP TO 4 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 53 cycles through 208 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
13.25 AMT FROM 4 UP TO 8 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 209 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)
13.29 $0–999,999–The dollar amount from line 13.2 where the net transaction amount is a credit in the range of $.01 through $999,999.99.
13.30 $1,000,000–1,999,999–The dollar amount from line 13.2 where the net transaction amount is a credit in the range of $1,000,000.00 through $1,999,999.99.
13.31 $2,000,000–4,999,999–The dollar amount from line 13.2 where the net transaction amount is a credit in the range of $2,000,000.00 through $4,999,999.99.
13.32 $5,000,000 & OVER–The dollar amount from line 13.2 where the net transaction amount is a credit of at least $5,000,000.00.
REVERSED OFFSETS FROM 13.2 (literal only)
13.33 $0–999,999–The dollar amount from line 13.2 where the net transaction amount is a debit in the range of $0.01 through $999,999.99.
13.34 $1,000,000 & OVER–The dollar amount from line 13.2 where the transaction is a debit for an amount of at least $1,000,000.00.
CASE GRADES OF AMTS FROM 13.0 (literal only)
13.35 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.
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)
14.0 NO. TDA MODULE INV–The number of TDA modules assigned to ACS/CS being reported. The last four digits of the TDA assignment number must fall in the range of 0000 through 0999.
14.1 NO. 0110–The number of TDA modules from line 14.0 where the last four digits of the TDA assignment number equal 0110, indicating the taxpayer was assigned to ACS/CS and there was related correspondence.
14.2 NO. 06XX–The number of TDA modules from line 14.0 where the last four digits of the TDA assignment number falls in the range of 0600 through 0699, indicating the taxpayer was returned from the Queue.
14.2.1 NO. 0600–The number of TDA modules from line 14.0 where the last four digits of the TDA assignment number 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)

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

Note:

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

14.10 LESS THAN 1 YR–The number of TDA modules from line 14.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range of 0 cycles through 51 cycles.
14.11 1 YR LESS THAN 2 YR–The number of TDA modules from line 14.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range of 52 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 on IDRS is blank or zeros. The Collection Statute Expiration Date is used by the Collection Activity Reports (CAR), but a non–CAR program determines the date for all IDRS users.
14.19 NO. CSED CYCLES–The number of cycles (weeks) left on the Collection Statute Expiration Date (CSED) associated with the TDAs from line 14.0. Dividing line 14.19 by line 14.0 will show the average amount of remaining CSED age of the ACS/CS TDA inventory.
AMOUNT STRATIFICATIONS (literal only)

Note:

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

14.20 NO. UNDER $2,000–The number of TDA modules from line 14.0 where the unpaid balance of assessment is less than $2,000.00.
14.21 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)

Note:

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

14.25 NO. TAX YR 2017–The number of TDA modules from line 14.0 where the tax period is for a month in 2017.
14.26 NO. TAX YR 2016–The number of TDA modules from line 14.0 where the tax period is for a month in 2016.
14.27 NO. TAX YR 2015–The number of TDA modules from line 14.0 where the tax period is for a month in 2015.
14.28 NO. TAX YR 2014–The number of TDA modules from line 14.0 where the tax period is for a month in 2014.
14.29 NO. 2013 & PRIOR–The number of TDA modules from line 14.0 where the tax period is for a month in 2013 or a prior year.
TDA MODULE INVENTORY (literal only)

Note:

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

14.30 GR 13 MOD INV–The number of TDA modules from line 14.0 where the grade level of the TDA is 13.
14.31 GR 12 MOD INV–The number of TDA modules from line 14.0 where the grade level of the TDA is 12.
14.32 GR 11 MOD INV–The number of TDA modules from line 14.0 where the grade level of the TDA is 11.
14.33 GR 09 MOD INV–The number of TDA modules from line 14.0 where the grade level of the TDA is 9.
DR/NR INVENTORY (literal only)
14.34 NO. DR/NR–The number of TDA modules in a Delayed Resolution/No Results (DR/NR) status at the end of the report period. See Exhibit 5.2.4-1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses.
14.34.1 NO. LITIGATION–The number of DR/NR TDA modules from line 14.34 in litigation status (72 or 89 with TC 520).
14.34.2 NO. OIC–The number of DR/NR TDA modules from line 14.34 in offer–in–compromise status (71).
DOLLAR AMOUNTS (literal only)
14.35 AMT IN INVENTORY–The dollar amount associated with the TDA modules from line 14.0.
14.36 AMT INV. INCREASE–The dollar amount associated with TC 29X and 30X (debit transactions) which posted to TDAs from line 14.0 during the report period. This data is needed in computing available dollars for collection.
14.37 AMT $25,000–99,999–The dollar amount associated with the TDA modules from line 14.23.
14.38 AMT $100,000 & OVER–The dollar amount associated with the TDA modules from line 14.24.
14.39 AMT IN DR/NR INV–The dollar amount associated with the TDA modules from line 14.34.
14.39.1 AMT LITIGATION–The dollar amount associated with the TDA modules from line 14.34.1.
14.39.2 AMT AWAITING ADJ–The dollar amount associated with those TDA modules from line 14.34 awaiting adjustment action as indicated by a current status 53 due to a TC 470 with Closing Code 90.
14.39.3 AMT AWAITING PAY TR–The dollar amount associated with those TDA modules from line 14.34 awaiting payment tracer action as indicated by a current status 53 due to a TC 470 with Closing Code 93.
14.40 NO. ACA 5000A/4980H INV-The number of modules in inventory for these ACA provisions.

Note:

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

14.41 PROV 9010 INV-The number of modules in inventory for this ACA provision.
TDA TAXPAYER RECEIPTS (literal only)
15.1 NO. TDA TP RECEIPTS–The number of taxpayers or entities associated with line 11.0 which had no existing TDA or TDI in inventory at the time of receipt.
15.1.1 NO. GRADE 13–The number of taxpayers or entities from line 15.1 where the grade level of the TDA entity is 13.
15.1.2 NO. GRADE 12–The number of taxpayers or entities from line 15.1 where the grade level of the TDA entity is 12.
15.1.3 NO. GRADE 11–The number of taxpayers or entities from line 15.1 where the grade level of the TDA entity is 11.
15.1.4 NO. GRADE 09–The number of taxpayers or entities from line 15.1 where the grade level of the TDA entity is 9.
15.1.5 NO. FROM CFf (Field Collection)– Number of TDA taxpayers or entities from line 15.1 that had a change in assignment number from Field Collection to 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.
15.1.10 RESERVED (literal only)
TDA TAXPAYER DISPOSITIONS (literal only)
15.2 NO. TDA TP DISPOSITIONS–The number of taxpayers or entities associated with line 12.7 with no remaining TDA or TDI.
15.2.1 NO. GRADE 13–The number of taxpayers or entities from line 15.2 where the grade level of the TDA entity 13.
15.2.2 NO. GRADE 12–The number of taxpayers or entities from line 15.2 where the grade level of the TDA entity 12.
15.2.3 NO. GRADE 11–The number of taxpayers or entities from line 15.2 where the grade level of the TDA entity 11.
15.2.4 NO. GRADE 09–The number of taxpayers or entities from line 15.2 where the grade level of the TDA entity 9.
15.2.5 NO. TC 530–39–The number of taxpayers or entities associated with line 12.7.8.4 with no remaining TDA or TDI.
15.2.6 RESERVED (literal only)
TDA TAXPAYER INVENTORY (literal only)
15.3 NO. TDA TP INVENTORY–The number of taxpayers or entities associated with line 14.0.
15.3.1 NO. GRADE 13–The number of taxpayers or entities from line 15.3 where the grade level of the TDA entity 13.
15.3.2 NO. GRADE 12–The number of taxpayers or entities from line 15.3 where the grade level of the TDA entity 12.
15.3.3 NO. GRADE 11–The number of taxpayers or entities from line 15.3 where the grade level of the TDA entity 11.
15.3.4 NO. GRADE 09–The number of taxpayers or entities from line 15.3 where the grade level of the TDA entity 9.
15.3.5 NO. WITH 1 TDA–The number of taxpayers or entities from line 15.3 where there is only one remaining TDA open at the end of the report period.
15.3.6 NO. WITH 2 TDA–The number of taxpayers or entities from line 15.3 where there are two remaining TDAs open at the end of the report period.
15.3.7 NO. WITH 3 TDA–The number of taxpayers or entities from line 15.3 where there are three remaining TDAs open at the end of the report period.
15.3.8 NO. WITH 4 TDA–The number of taxpayers 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)
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/CS–The number of TDA modules that had a change in assignment from ACS/CS to CSCO being reported.
16.4 NO. FROM QUEUE–The number of TDA modules that had a change in assignment from the Queue to the CSCO being reported.
16.5 RESERVED (literal only)
16.6 NO. FROM CFf (Field Collection) –The number of TDA modules that had a change in assignment from Field Collection to the CSCO being reported.
16.7 ACA 5000A/4980H RCPTS-The number of module receipts for these ACA provisions.

Note:

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

16.8 PROV 9010 RCPTS-The number of module receipts for this ACA provision.
RECEIPT DETAILS (literal only)
16.9 NO. ISSUED X CODED–The number of TDA module issuances from line 16.1 on Trust Fund accounts where the Primary TDA Code is X.
16.10 ISSUED FR NOTICE–The number of TDA module issuances from line 16.1 where the status as of the prior weekend was 19, 20 (IMF only), 21, 54 (IMF ONLY), 56 or 58.
16.10.1 RESERVED (literal only)
16.11 ISSUED FR IA–The number of TDA module issuances from line 16.1 where the status as of the prior weekend was 6X (Installment Agreement).
16.12 ISSUED FR OTHER–The number of TDA module issuances from line 16.1 where the status as of the prior weekend was not 19, 20 (IMF only), 21, 54 (IMF only), 56, 58 or 6X.
16.13 NO. ISS $25,000–99,999–The number of TDA module issuances from line 16.1 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)
16.19 AMOUNT RECEIPTS–The dollar amount associated with TDA modules from line 16.0.
16.20 AMOUNT ISSUED–The dollar amount associated with TDA modules from line 16.1.
16.21 AMOUNT TRANSFERS–IN–The dollar amount associated with TDA modules from line 16.2.
16.22 AMOUNT FROM ACS/CS–The dollar amount associated with TDA modules from line 16.3.
16.23 AMOUNT FROM QUEUE–The dollar amount associated with TDA modules from line 16.4.
16.24 RESERVED (literal only)
16.25 AMOUNT FROM CFf (Field Collection)–The dollar amount associated with TDA modules from line 16.6.
16.26 RESERVED (literal only)
16.27 AMOUNT ISS X CODED–The dollar amount of TDA modules from line 16.9.
16.28 AMT ISS FR NOTICE–The dollar amount associated with the TDA issuances shown on line 16.10.
16.29 AMT ISS FR IA–The dollar amount associated with the TDA issuances shown on line 16.11.
16.30 AMOUNT ISS $25,000–99,999–The dollar amount associated with TDA modules from line 16.13.
16.31 AMT ISS $100,000 & OVER–The dollar amount associated with TDA modules from line 16.14.
16.32 AMT ISS 8000–SFR–The dollar amount associated with TDA modules from line 16.16.
16.33 RESERVED (literal only)
TDA MODULE GRADE DATA (literal only)

Note:

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

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

Note:

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

16.34.1 NO. GR 13 TDA ISSUED–The number of TDA modules from line 16.1 where the grade level of the TDA is 13.
16.35 NO. GR 12 TDA RECEIPTS–The number of TDA modules from line 16.0 where the grade level of the TDA is 12.
16.35.1 NO. GR 12 TDA ISSUED–The number of TDA modules from line 16.1 where the grade level of the TDA is 12.
16.36 NO. GR 11 TDA RECEIPTS–The number of TDA modules from line 16.0 where the grade level of the TDA is 11.
16.36.1 NO. GR 11 TDA ISSUED–The number of TDA modules from line 16.1 where the grade level of the TDA is 11.
16.37 NO. GR 09 TDA RECEIPTS–The number of TDA modules from line 16.0 where the grade level of the TDA is 9.
16.37.1 NO. GR 09 TDA ISSUED–The number of TDA modules from line 16.1 where the grade level of the TDA is 9.
ACTIVITY (LEFT INVENTORY) (literal only)
17.0 NO. TDA MODULE ACTIVITY–The sum of lines 17.1, 17.2, 17.3, 17.5 and 17.7.
17.1 NO. TRSFR OUT W/IN FNCT–The number of TDA modules that had a change in area office code to another area from the area being reported, indicating the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/SE and W&I organizations.
17.2 NO. OUT TO ACS/CS–The number of TDA modules where the assignment changed from CSCO being reported to ACS/CS within the same area.
17.3 NO. OUT TO QUEUE–The number of TDA modules where the assignment changed from CSCO being reported to the Queue within the same area.
17.4 RESERVED (literal only)
17.5 NO. OUT TO CFf (Field Collection)–The number of TDA modules where the assignment changed from 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.

Note:

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

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

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

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


See Line 17.7.8 below for modules that include these exclusions.

Note:

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

17.7.7.1 NO. GRADE 13–The number of Immediate Resolution TDA modules from line 17.7.7 where the grade level of the TDA is 13.
17.7.7.2 NO. GRADE 12–The number of Immediate Resolution TDA modules from line 17.7.7 where the grade level of the TDA is 12.
17.7.7.3 NO. GRADE 11–The number of Immediate Resolution TDA modules from line 17.7.7 where the grade level of the TDA is 11.
17.7.7.4 NO. GRADE 09–The number of Immediate Resolution TDA modules from line 17.7.7 where the grade level of the TDA is 9.
17.7.7.5 ACA 5000A/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 17.7.8.3 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 DR/NR module dispositions for these ACA provisions.
17.7.8.17 5000A/4980H CNC-The number of Currently Not Collectible module dispositions for these ACA provisions.

Note:

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

17.7.8.18 NO 9010 DR/NR-The number of DR/NR module dispositions for this ACA provision.
17.8 AMT TRANSFERS–OUT–The dollar amount associated with TDA modules from line 17.1.
17.9 AMT TO ACS/CS–The dollar amount associated with TDA modules from line 17.2.
17.10 AMT TO QUEUE–The dollar amount associated with TDA modules from line 17.3.
17.11 RESERVED (literal only)
17.12 AMT TO CFf (Field Collection)–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)
18.0 AMOUNT COLLECTED –The net amount of payment transactions (money collected) which posted to modules in active TDA status for this function during the report period. This includes TCs 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 and 896. (See Exhibit 5.2.4-1, Definitions of Abbreviations and Statuses.)
18.1 AMOUNT ABATED–The net amount of abatement transactions (the amount IRS lowered from what was owed), which posted to TDAs during the report period. This includes TC 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604. This is not a subset of Line 18.0 Amount Collected.

Note:

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

18.1.1 REL AMT PAID–(Related Amount Paid) The dollar amount of TDA abatements from line 18.1 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This is the amount of abatements from Line 18.1 that were due to credits for a payment/credit to a related TFRP assertion. For example, A and B 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)
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)
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)
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)
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)
18.29 $0–999,999–The dollar amount from line 18.2 where the net transaction amount is a credit in the range of $0.01 through $999,999.99.
18.30 $1,000,000–1,999,999–The dollar amount from line 18.2 where the net transaction amount is a credit in the range of $1,000,000.00 through $1,999,999.99.
18.31 $2,000,000–4,999,999–The dollar amount from line 18.2 where the net transaction amount is a credit in the range of $2,000,000.00 through $4,999,999.99.
18.32 $5,000,000 & OVER–The dollar amount from line 18.2 where the net transaction amount is a credit of at least $5,000,000.00.
REVERSED OFFSETS FROM 18.2 (literal only)
18.33 $0–999,999–The dollar amount from line 18.2 where the net transaction amount is a debit in the range of $0.01 through $999,999.99.
18.34 $1,000,000 & OVER–The dollar amount from line 18.2 where the transaction is a debit for an amount of at least $1,000,000.00.
CASE GRADES OF AMTS FROM 18.0 (literal only)
18.35 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.
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)
19.0 NO. TDA MODULE INV.–The number of TDA modules assigned to CSCO being reported. The last four digits of the TDA assignment number must fall in the range 8000 through 8999.
19.1 NO. 8000–SFR–The number of TDA modules from line 19.0 where the last four digits of the TDA assignment number equals 8000, indicating the TDA modules are related to a TDI in Substitute for Return (SFR) processing.
19.2 RESERVED (literal only)
19.2.1 RESERVED (literal only)
19.2.2 RESERVED (literal only)
19.3 PRIMARY AO VARIES– The number of TDA modules where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
19.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
19.5 LESS THAN 6 MONTHS–The number of TDA modules from line 19.0 which. less than 26 cycles ago, moved into 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/CS, Queue or Field Collection, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue, CSCO for at least one week.
19.6 6 MONTHS TO 9 MONTHS–The number of TDA modules from line 19.0 which at least 26 cycles ago, but less than 39 cycles ago, moved into 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/CS, Queue or Field Collection, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue, CSCO for at least one week.
19.7 10 TO 15 MONTHS–The number of TDA modules from line 19.0 which at least 39 cycles ago, but less than 65 cycles ago, moved into 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/CS, Queue or Field Collection, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue, CSCO for at least one week.
19.8 16 MONTHS AND OVER–The number of TDA modules from line 19.0 which at least 65 cycles ago moved into 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/CS, Queue or Field Collection, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, Field Collection, Queue, CSCO for at least one week.
19.9 NO. CYCLES–The number of cycles (weeks) the TDA modules from line 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)

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 on IDRS is blank or zeros. The Collection Statute Expiration Date is used by the Collection Activity Reports (CAR), but a non–CAR program determines the date for all IDRS users.
19.19 NO. CSED CYCLES–The number of cycles (weeks) left on the Collection Statute Expiration Date (CSED) associated with the TDAs from line 19.0. Dividing line 19.19 by line 19.0 will show the average amount of remaining CSED age of the CSCO TDA inventory.
AMOUNT STRATIFICATIONS (literal only)

Note:

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

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

Note:

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

19.25 NO. TAX YR 2017–The number of TDA modules from line 19.0 where the tax period is for a month in 2017.
19.26 NO. TAX YR 2016–The number of TDA modules from line 19.0 where the tax period is for a month in 2016.
19.27 NO. TAX YR 2015–The number of TDA modules from line 19.0 where the tax period is for a month in 2015.
19.28 NO. TAX YR 2014–The number of TDA modules from line 19.0 where the tax period is for a month in 2014.
19.29 NO. 2013 & PRIOR–The number of TDA modules from line 19.0 where the tax period is for a month in 2013 or a prior year.
TDA MODULE INVENTORY (literal only)

Note:

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

19.30 GR 13 MOD INV–The number of TDA modules from line 19.0 where the grade level of the TDA is 13.
19.31 GR 12 MOD INV–The number of TDA modules from line 19.0 where the grade level of the TDA is 12.
19.32 GR 11 MOD INV–The number of TDA modules from line 19.0 where the grade level of the TDA is 11.
19.33 GR 09 MOD INV–The number of TDA modules from line 19.0 where the grade level of the TDA is 9.
DR/NR INVENTORY (literal only)
19.34 NO. DR/NR–The number of TDA modules 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)
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 in inventory for the ACA provisions.

Note:

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

19.41 9010 PROV INV-The number of modules in inventory for this ACA provision.
TDA TAXPAYER RECEIPTS (literal only
20.1 NO. TDA TP RECEIPTS–The number of taxpayers or entities associated with line 16.0 which had no existing TDA or TDI in inventory at the time of receipt.
20.1.1 NO. GRADE 13–The number of taxpayers or entities from line 20.1 where the grade level of the TDA entity is 13.
20.1.2 NO. GRADE 12–The number of taxpayers or entities from line 20.1 where the grade level of the TDA entity is 12.
20.1.3 NO. GRADE 11–The number of taxpayers or entities from line 20.1 where the grade level of the TDA entity is 11.
20.1.4 NO. GRADE 09–The number of taxpayers or entities from line 20.1 where the grade level of the TDA entity is 9.
20.1.5 NO. FROM CFf (Field Collection)– Number of TDA taxpayers or entities from line 20.1 that had a change in assignment number from Field Collection to 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.
20.1.10 RESERVED (literal only)
TDA TAXPAYER DISPOSITIONS (literal only)
20.2 NO. TDA TP DISPOSITIONS–The number of taxpayers or entities associated with line 17.7 with no remaining TDA or TDI.
20.2.1 NO. GRADE 13–The number of taxpayers or entities from line 20.2 where the grade level of the TDA entity is 13.
20.2.2 NO. GRADE 12–The number of taxpayers or entities from line 20.2 where the grade level of the TDA entity is 12.
20.2.3 NO. GRADE 11–The number of taxpayers or entities from line 20.2 where the grade level of the TDA entity is 11.
20.2.4 NO. GRADE 09–The number of taxpayers or entities from line 20.2 where the grade level of the TDA entity is 9.
20.2.5 NO. TC 530–39–The number of taxpayers or entities associated with line 17.7.8.4 with no remaining TDA or TDI.
20.2.6 RESERVED (literal only)
TDA TAXPAYER INVENTORY (literal only)
20.3 NO. TDA TP INVENTORY–The number of taxpayers or entities associated with line 19.0.
20.3.1 NO. GRADE 13–The number of taxpayers or entities from line 20.3 where the grade level of the TDA entity is 13.
20.3.2 NO. GRADE 12–The number of taxpayers or entities from line 20.3 where the grade level of the TDA entity is 12.
20.3.3 NO. GRADE 11–The number of taxpayers or entities from line 20.3 where the grade level of the TDA entity is 11.
20.3.4 NO. GRADE 09–The number of taxpayers or entities from line 20.3 where the grade level of the TDA entity is 9.
20.3.5 NO. WITH 1 TDA–The number of taxpayers or entities from line 20.3 where there is one remaining TDA open at the end of the report period.
20.3.6 NO. WITH 2 TDA–The number of taxpayers or entities from line 20.3 where there are two remaining TDAs open at the end of the report period.
20.3.7 NO. WITH 3 TDA–The number of taxpayers or entities from line 20.3 where there are three remaining TDAs open at the end of the report period.
20.3.8 NO. WITH 4 TDA–The number of taxpayers or entities from line 20.3 where there are four remaining TDAs open at the end of the report period.
20.3.9 NO. WITH 5–9 TDA–The number of taxpayers or entities from line 20.3 where there are more than four and less than 10 remaining TDAs open at the end of the report period.
20.3.10 NO. 10 OR MORE TDA–The number of taxpayers or entities from line 20.3 where there are 10 or more remaining TDAs open at the end of the report period.
20.3.11 NO. TRUST FUND TP–The number of taxpayers or entities from line 20.3 where there is at least one open Trust Fund TDA at the end of the report period.
20.3.11.1 NO. WITH 1 TDA–The number of Trust Fund taxpayers or entities from line 20.3.11 with only one remaining TDA open at the end of the report period.
20.3.11.2 NO. WITH 2 TDA–The number of Trust Fund taxpayers or entities from line 20.3.11 with two remaining TDAs open at the end of the report period.
20.3.11.3 NO. WITH 3 TDA–The number of Trust Fund taxpayers or entities from line 20.3.11 with three remaining TDAs open at the end of the report period.
20.3.11.4 NO. WITH 4 TDA–The number of Trust Fund taxpayers or entities from line 20.3.11 with four remaining TDAs open at the end of the report period.
20.3.11.5 NO. WITH 5–9 TDA–The number of Trust Fund taxpayers or entities from line 20.3.11 with more than four and less than 10 remaining TDAs open at the end of the report period.
20.3.11.6 NO. 10 OR MORE TDA–The number of Trust Fund taxpayers or entities from line 20.3.11 with 10 or more remaining TDAs open at the end of the report period.
20.3.11.7 RESERVED (literal only)
20.3.11.8 RESERVED (literal only)
20.3.11.9 RESERVED (literal only)
20.3.11.10 CSCO PYRAMIDING IND–The number of taxpayers 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)

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

PAGES PAGE TITLE AND DEFINITION
2-5 IMF TOTAL – Individual Master File consists of MFT 30, 31 and 55.
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 MATH–ERR–INCREASING–TX–IND or 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 Account File.
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 BMF TOTAL – The Business Master File consists of MFTs 01, 02, 10 and 14.
46-49 6020(B) FOR ACS/CS – 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.
50-53 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.
54-57 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.

58-61 BMF EXAM – BMF account receivable notices with a TC 300 greater than $0.00 which do not qualify as Employment Tax Examination (ETE) assessments.
62-65 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.
66-69 TAX EXEMPT – BMF account receivable notices where the BOD code of the taxpayer is Tax Exempt/Government Entity (TEGE).
70-73 LARGE BUS AND INTL – BMF account receivable notices where the BOD code of the taxpayer is Large Business and International (LB&I).
74-77 BMF SMALL BUSINESS – BMF account receivable notices where the BOD code of the taxpayer is SB/SE.
78-81 BMF ATAT – The number of BMF account receivable notices where the appropriate Examination Project Code is used to designate an ATAT module.
82-85 ETAP – BMF account receivable notices containing an Employment Tax Adjustment Program assessment. To qualify the module must contain a TC for an amount greater than $0.00 and the DLN of the TC 290 must contain a Doc Code 54 and a Blocking Series 93X. The module must not contain a TC 300 for an amount greater than $0.00.
86-89 ETE – BMF account receivable notices containing an Employment Tax Examination assessment. To qualify the module must contain a TC 424 with an AIMS Source Code of 65 and/or an AIMS Special Project Code of 165. The module must contain a TC 300 for an amount greater than $0.00.
90-93 BMF MFT 01/14 – The number of counts/dollar amounts of BMF account receivable notices from pages 31–33 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 pages 31–33 where the MFT is 02.
98-101 BMF MFT 10 – The number of counts/dollar amounts of BMF account receivable notices from pages 31–33 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 pages 32–34 where the MFT is not 01, 02, 10 or 14.

Part of this report provides separate pages for each Master File. The following describes the columns of each page.

COLUMNS IMF COLUMN TITLE AND DEFINITION
(A) TOTAL IMF FIRST NOTICES–IMF delinquent account notice modules with a status 19 or 21.
(B) EXAMINATION IMF FIRST NOTICES–IMF delinquent account first notice modules from column (A) with a posted TC 300, 304 or 308 within 4 cycles prior to the first notice issuance.
(C) IMF SECOND NOTICES–IMF delinquent account notice modules with status 20.
(D) IMF DELINQUENCY NOTICES–IMF delinquent account notice modules with status 54.
(E) IMF THIRD NOTICES–IMF delinquent account notice modules with status 56.
(F) IMF FOURTH NOTICES–IMF delinquent account modules with status 58.
(G) TOTAL IMF NOTICES–The total of columns (A), (C), (D), (E) and (F).
BMF Columns
(H) TOTAL BMF FIRST NOTICES–BMF delinquent account notice modules with status of 19 or 21.
(I) TRUST FUND BMF FIRST NOTICES–BMF delinquent account first notice modules from column (H) with MFT codes of 01 (Form 941), 04 (Form 942), 09 (Form CT–1), 11 (Form 943) or 03 (Form 720 with an abstract code of 22, 26, 27, 28 or 56).
(J) TOTAL BMF THIRD NOTICES–BMF delinquent account notice modules with a status 56.
(K) TRUST FUND BMF THIRD NOTICES–BMF delinquent account third notice modules from column (J) with MFT codes of 01 (Form 941), 04 (Form 942), 09 (Form CT–1), 11 (Form 943) or 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
(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).
LINE NUMBER LINE TITLE AND DEFINITION
RECEIPTS (literal only)
1.1 NO. ISSUED–The number of delinquent account notice modules issued during the report period.
1.1.1 $0–1,999–The number of delinquent account notice modules from line 1.1 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 will be reserved on BMF pages.
1.1.11 FROM STATUS 54–The number of notice issuances from line 1.1 where the prior status is 54 (commonly known as the IMF Delinquency notice and/or the IDRS 502 notice). This line will be reserved on BMF pages.
1.1.12 FROM STATUS 56–The number of notice issuances from line 1.1 where the prior status is 56 (commonly known as the third notice and/or the IDRS 503 notice).
1.1.13 FROM STATUS 58–The number of notice issuances from line 1.1 where the prior status is 58 (commonly known as the fourth notice and/or the IDRS 504 notice).
1.1.14 FROM STATUS 00–The number of notice issuances from line 1.1 where there was no prior status.
1.1.15 FROM STATUS 12–The number of notice issuances from line 1.1 where the prior status was 12. For example, a bad check case being reactivated will often show 12 as the prior status.
1.1.16 FROM STATUS 23–The number of notice issuances from line 1.1 where the prior status was 23 (commonly called deferred or tolerance).
1.1.17 FROM CNC–The number of notice issuances from line 1.1 where the notice is being issued as part of a reversal of an uncollected account.
1.1.18 FROM ADJ/PAY TR–The number of notice issuances from line 1.1 where the notice is being reactivated from a payment tracer or adjustment request as such requests did not fully satisfy the account.
1.1.19 FROM STATUS 6X–The number of notice issuances from line 1.1 where the notice is being issued as part of a defaulted Installment Agreement.
1.1.20 FROM STATUS 7X–The number of notice issuances from line 1.1 where the notice is being reactivated from a status in the range 70 through 79.
1.1.20.1 FROM 72–The number of notice issuances from line 1.1.20 where the prior status is 72 (litigation).
1.1.21 FROM STATUS 8X–The number of notice issuances from line 1.1 where the prior status is in the range 80 through 89.
1.1.22 RESERVED (literal only)
1.1.23 FROM OTHER–The number of notice issuances from line 1.1 which did not qualify for lines 1.1.9 through 1.1.22.
1.1.24 PROV 9008 ISSUED–Number of Provision 9008 Branded Prescription Drugs modules Issued from line 1.1.

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 (TSIGN).
1.1.26 5000A ISSUED-The number of 5000A notice modules issued from line 1.1.
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.

1.2 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
ACTIVITY (literal only)
2.1 TOTAL DISPOSITIONS–The number of tax modules that were updated from a delinquent account notice status to a full paid or Delayed Resolution/No Results status during the current report period. The sum of lines 2.1.1, 2.1.2, 2.1.3, 2.1.4, 2.1.5 , 2.1.6 and 2.1.8.
2.1.1 NO IMM. RES–The number of delinquent account notice modules that were full paid (status 12) during the report period. Excludes: any TFRP modules where there is a pending or posting TC 241 with penalty reference code 699 indicating a portion of the assessment was abated in response to credits posting to a related assessment; BMF TDAs which moved to status 12 due to a TC 538. Also any TDA modules where the status 12 was due to the posting of TC 608, indicating the Collection Statute Expiration Date (CSED) expired.
2.1.2 NO. CNC–The number of delinquent account notice modules that were reported currently not collectible (status 53 with an unreversed TC 530, Closing Code 01–08, 10–39) during the report period.
2.1.3 NO. DEFERRED–The number of delinquent account notice modules that were deferred/tolerance (status 23) during the report period.
2.1.4 TC 470 WITH CC–The number of delinquent account 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 2.1.5.1 where the Installment Agreement was a result of command code IAPND.
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 of SRP modules 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 that moved to a TDA status during the report period.

Note:

This line is only populated on the BMF pages.

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.
2.1.13.1 5000A IMM RES-The number of 5000A notice modules dispositions qualifying as Immediate Resolution.
2.1.13.2 NO. 5000A CNC-The number of 5000A notice modules reported as Currently Not Collectible.
2.1.13.3 SRP TO IA-The number of SRP modules 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 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 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 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 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 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 that went into OIC status 71.

Note:

This line is only populated on the BMF pages.

2.1.14.5 ESRP TO OTHER DR/NR-The number of ESRP modules 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.

2.2 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.

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

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

Note:

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

3.2.1 NO. ABATE TC–The number of transactions associated with the amounts shown on line 3.2.
3.2.1.1 REL CREDIT–The net amount of abatements, from line 3.1.2, which posted to TFRP modules where the TC is 241 with a Penalty Reference Code of 699. This indicates a portion of the assessment was abated to reflect credits which posted to a related assessment. For BMF, the number of TDAs which moved to status 12 in the same cycle a TC 538 was processed. TC 538 is used to credit a BMF module when a payment is received on an associated TFRP module.
3.2.1.2 NO. 29X–The number of abatement transactions from line 3.2.1 where the TC is 291, 295 or 299.
3.2.1.3 NO. 30X–The number of abatement transactions from line 3.2.1 where the TC is 301, 305 or 309.
3.2.2 UNDER $10,000–The number of abatement transactions from line 3.2.1 where the associated dollar amount of the transaction is less than $10,000.00.
3.2.3 $10,000–99,999–The number of abatement transactions from line 3.2.1 where the associated dollar amount of the transaction is greater than $9,999.99 and less than $100,000.00.
3.2.4 $100,000–999,999–The number of abatement transactions from line 3.2.1 where the associated dollar amount 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.

3.4 DR/NR AMT COL–The net amount of payment transactions which posted during the report period. This includes TC 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 or 896.
3.4.1 RESERVED (literal only)
3.5 DR/NR AMT ABATED–The net amount of abatement transactions that posted during the report period. This includes TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604.

Note:

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

3.5.1 DR/NR 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
4.1 TAXPAYERS ACTIVE INV.–The number of taxpayers (entities) with open delinquent account notices at the end of the report period.
4.2 NO. IN ACTIVE INV–The number of tax modules in delinquent account notice status at the end of the report period.
4.2.1 NO. UNDER $2,000–The number of 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 NO. $1,000,000 & OVER–The number of delinquent account notice modules from line 4.2 with unpaid balance of assessment of at least $1,000,000.00.
4.2.5.1 <$100,000,000–The number of notices from line 4.2.5 where the associated dollar amount is greater than $100,000,000.00.
4.2.6 NO. 0–5 CYCLES–The number of notice modules, from line 4.2, where that status cycle of the notice is 5 or less cycles prior to the cycle of the report.
4.2.7 NO. 6–25 CYCLES–The number of notice modules, from line 4.2, where the status cycle of the notice is from 6 to 25 cycles prior to the cycle of the report.
4.2.8 NO. 26 CYCLES & OVER–The number of notice modules, from line 4.2, where the status cycle of the notice is at least 26 cycles prior to the cycle of the report.
4.2.9 BOD SB–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently SB/SE.
4.2.10 BOD WI–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently W&I.
4.2.11 BOD TE–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently TE/GE.
4.2.12 BOD LM–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently LB&I.
4.2.13 BOD UNK–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently not classified.
4.2.14 NO PROV 9008 INV– Number of Provision 9008 Branded Prescription Drugs modules from line 4.2.

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.

4.3 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.

4.4 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.

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

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.
LINE NUMBER LINE TITLE AND DEFINITION
TDI RECEIPTS (literal only)
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/CS–The number of TDIs/TDI entities or modules that had a change in assignment from ACS/CS to Field Collection within the same area being reported.
1.3.1 Standalone FR ACS/CS–The number of TDI entities associated with line 1.3 with no remaining TDAs.
1.4 NO. FROM QUEUE–The number of TDIs/TDI entities or modules that had a change in assignment from the Queue to Field Collection within the same area being reported.
1.4.1 Standalone 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 Standalone FR CSCO–The number of TDI entities associated with line 1.5 with no remaining TDAs.
1.6 RESERVED (literal only)
1.6.1 RESERVED (literal only)
1.7 RESERVED (literal only)
RECEIPT DETAILS (literal only)
1.8 REISSUED–The number of TDIs/TDI 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 2015–The number of TDI modules from line 1.1 issued for tax year 2015. Columns (J) through (R) only.
1.10.1 RESERVED (literal only)
1.11 ISSUED TY 2014–The number of TDI modules from line 1.1 where the tax period is in tax year 2014. Columns (J) through (R) only.
1.12 ISSUED TY 2016–The number of TDI modules from line 1.1 where the tax period is in tax year 2016. Columns (J) through (R) only.
1.12.1 ISSUED TX PRD 201606–The number of TDI modules from line 1.1 where the tax period is 6–30–2016. Columns (J) through (R) only.
1.12.2 ISSUED TX PRD 201609–The number of TDI modules from line 1.1 where the tax period is 9–30–2016. Columns (J) through (R) only.
1.12.3 ISSUED TX PRD 201612–The number of TDI modules from line 1.1 where the tax period is 12–31–2016. Columns (J) through (R) only.
1.13 ISSUED TY 2017–The number of TDI modules from line 1.1 where the tax period is in tax year 2017. Columns (J) through (R) only.
1.13.1 ISSUED TX PRD 201703–The number of TDI modules from line 1.1 where the tax period is 3–31–2017. Columns (J) through (R) only.
1.13.2 ISSUED TX PRD 201706–The number of TDI modules from line 1.1 where the tax period is 6–30–2017. Columns (J) through (R) only.
1.13.3 ISSUED TX PRD 201709–The number of TDI modules from line 1.1 where the tax period is 9–30–2017. Columns (J) through (R) only.

Note:

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

1.14 BRANCH 1–5 RECEIPTS–The number of TDIs/TDI modules from line 1.0 where the receipt was 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/CS–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)
1.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 1.1 where the grade level of the TDI is 13.
1.18.1 NO. GR. 13 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 1.1 where the grade level of the TDI is 12.
1.19.1 NO. GR. 12 TDI ISSUED–The number of TDIs/TDI module issuances from line 1.1 where the grade level of the TDI is 12.
1.20 NO. GR. 11 TDI RECEIPTS–The number of TDIs/TDI modules from line 1.1 where the grade level of the TDI is 11.
1.20.1 NO. GR. 11 TDI ISSUED–The number of TDIs/TDI module issuances from line 1.1 where the grade level of the TDI is 11.
1.21 NO. GR. 09 TDI RECEIPTS–The number of TDIs/TDI modules from line 1.1 where the grade level of the TDI is 9.
1.21.1 NO. GR. 09 TDI ISSUED–The number of TDIs/TDI module issuances from line 1.1 where the grade level of the TDI is 9.
TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPT) (literal only)
1.22 NO. TP RECEIPTS–The number of entities associated with line 1.0 which had no TDAs in inventory at the time of receipt.
1.22.1 GRADE 13 TP–The number of entities from line 1.22 where the grade level of the TDI is 13.
1.22.2 GRADE 12 TP–The number of entities from line 1.22 where the grade level of the TDI is 12.
1.22.3 GRADE 11 TP–The number of entities from line 1.22 where the grade level of the TDI is 11.
1.22.4 GRADE 09 TP–The number of entities from line 1.22 where the grade level of the TDI is 9.
1.22.5 TAXPAYER ISSUANCES–The number of entities associated with line 1.1 which had no TDAs in inventory at the time of the TDI issuance.
1.22.5.1 GRADE 13 TP ISSUED–The number of entities from line 1.22.5 where the grade level of the TDI is 13.
1.22.5.2 GRADE 12 TP ISSUED–The number of entities from line 1.22.5 where the grade level of the TDI is 12.
1.22.5.3 GRADE 11 TP ISSUED–The number of entities from line 1.22.5 where the grade level of the TDI is 11.
1.22.5.4 GRADE 09 TP ISSUED–The number of entities from line 1.22.5 where the grade level of the TDI is 9.
ACTIVITY (LEFT INVENTORY) (literal only)
2.0 TDI ACTIVITY—The number of TDI/TDI modules removed from Field Collection inventory. The sum of lines 2.1, 2.2, 2.3, 2.4 and 2.7.
2.1 TRANSFERS–OUT–The number of TDIs/TDI modules removed from Field Collection inventory that had a change in area office code to another area from the area being reported, indicating the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move, or responsibility of the case moved between the SB/SE and W&I organizations.
2.2 NO. TO ACS/CS–The number of TDIs/TDI modules removed from Field Collection inventory because the assignment number changed within the same area to the ACS/CS.
2.3 NO. TO QUEUE–The number of TDIs/TDI modules removed from Field Collection inventory because the assignment number changed within the same area to the Queue.
2.4 NO. TO CSCO–The number of TDIs/TDI modules removed from Field Collection inventory because the assignment number changed within the same area to the CSCO.
2.5 RESERVED (literal only)
2.6 RESERVED (literal only)
2.7 DISPOSITIONS–The number of TDIs/TDI modules that left inventory by moving to Immediate Resolution status, Delayed Resolution/No Results status or were otherwise disposed (e.g. account merger satisfied the delinquency). Lines 2.7.1.1, 2.7.1.2, and 2.7.2.1 through 2.7.2.8 show the Transaction Codes which closed the TDIs/TDI modules. The break-out lines show the sum of the basic categories of disposition: line 2.7.1 IMMEDIATE RESOLUTION ( lines 2.7.1.1 plus 2.7.1.2); line 2.7.2 DR/NR DISPOSITIONS ( lines 2.7.2.1 through 2.7.2.8); and 2.7.3 OTHER DISP.
2.7.1 IMMEDIATE RESOLUTION–The number of TDI modules from line 2.7 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599--whichever TC 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 598. Columns (A) through (I) only.
2.7.5 AVERAGE CYCLES TO DISP–Line 2.7.4 divided by line 2.7. Columns (A) through (I) only.
2.7.6 BRANCH 1–5 DISPOSITIONS–The number of TDIs/TDI module dispositions from line 2.7 where the assignment number is in the range 1000 through 5999.
2.7.7 RESERVED (literal only)
2.7.8 RESERVED (literal only)
TDI GRADE LEVEL DATA (literal only)
2.8 NO. GRADE 13 TDI DISP–The number of TDIs/TDI modules from line 2.7 where the grade level of the TDI is 13.
2.8.1 NO. GRADE 13 IMM RES–The number of TDIs/TDI modules Immediate Resolution from line 2.7.1 where the grade level of the TDI is 13.
2.8.2 NO. GRADE 13 DR/NR–The number of TDIs/TDI modules Delayed Resolution/No Results from line 2.7.2 where the grade level of the TDI is 13.
2.9 NO. GRADE 12 TDI DISP–The number of TDIs/TDI modules from line 2.7 where the grade level of the TDI is 12.
2.9.1 NO. GRADE 12 IMM RES–The number of TDIs/TDI modules Immediate Resolution from line 2.7.1 where the grade level of the TDI is 12.
2.9.2 NO. GRADE 12 DR/NR–The number of TDIs/TDI modules Delayed Resolution/No Results from line 2.7.2 where the grade level of the TDI is 12.
2.10 NO. GRADE 11 TDI DISP–The number of TDIs/TDI modules from line 2.7 where the grade level of the TDI is 11.
2.10.1 NO. GRADE 11 IMM RES–The number of TDIs/TDI modules Immediate Resolution from line 2.7.1 where the grade level of the TDI is 11.
2.10.2 NO. GRADE 11 DR/NR–The number of TDIs/TDI modules Delayed Resolution/No Results from line 2.7.2 where the grade level of the TDI is 11.
2.11 NO. GRADE 09 TDI DISP–The number of TDIs/TDI modules from line 2.7 where the grade level of the TDI is 9.
2.11.1 NO. GRADE 09 IMM RES–The number of TDIs/TDI modules Immediate Resolution from line 2.7.1 where the grade level of the TDI is 9.
2.11.2 NO. GRADE 09 DR/NR–The number of TDIs/TDI modules Delayed Resolution/No Results from line 2.7.2 where the grade level of the TDI is 9.
TP Stand Alone TDI DISP (literal only)
2.12 NO. TAXPAYERS DISPOSED–The number of entities associated with line 2.7 with no remaining TDAs in inventory at the time of the TDI disposition.
2.12.1 NO. GRADE 13 TP DISP–The number of entities from line 2.12 where the grade level of the TDI is 13.
2.12.1.1 GRADE 13 TP IMM RES–The number of entities with a grade level of 13 of the TDI associated with line 2.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
2.12.1.2 GRADE 13 TP DR/NR–The number of entities with a grade level of 13 of the TDI associated with line 2.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
2.12.2 NO. GRADE 12 TP DISP–The number of entities from line 2.12 where the grade level of the TDI is 12.
2.12.2.1 GRADE 12 TP IMM RES–The number of entities with a grade level of 12 of the TDI associated with line 2.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
2.12.2.2 GRADE 12 TP DR/NR–The number of entities with a grade level of 12 of the TDI associated with line 2.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
2.12.3 NO. GRADE 11 TP DISP–The number of entities from line 2.12 where the grade level of the TDI is 11.
2.12.3.1 GRADE 11 TP IMM RES–The number of entities with a grade level of 11 of the TDI associated with line 2.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
2.12.3.2 GRADE 11 TP DR/NR–The number of entities with a grade level of 11 of the TDI associated with line 2.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
2.12.4 NO. GRADE 09 TP DISP–The number of entities from line 2.12 where the grade level of the TDI is 9.
2.12.4.1 GRADE 09 TP IMM RES–The number of entities with a grade level of 9 of the TDI associated with line 2.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
2.12.4.2 GRADE 09 TP DR/NR–The number of entities with a grade level of 9 of the TDI associated with line 2.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
2.12.5 NO. TP DISP TC 597/598–The number of entities from line 2.12 where all the TDI modules were disposed by either TC 597 or TC 598 and there are no remaining TDAs in inventory.
IDS GENERATED (literal only)
2.13 IDS TDI DISPOSITIONS–The number of TDIs/TDI modules removed from Field Collection inventory from line 2.7 where the Closing Code indicated the closing transaction came from the Inventory Delivery System.
2.13.1 IDS TP TDI ONLY DISP–The number of Stand–Alone TDIs from line 2.12 removed from Field Collection inventory where Closing Code indicated the closing transaction came from the Inventory Delivery System and there is no remaining TDA.
3.0 RESERVED (literal only)
TDI INVENTORY (literal only)
4.0 NO. TDI INVENTORY–The number of open TDIs/TDI modules in the Field Collection Areas at the end of the report period.
4.1 NO. BRANCH 1–5 –The number of TDIs/TDI modules from line 4.0 where the assignment number is in the range 1000 through 5999.
4.2 NO. BRANCH 6–The number of TDIs/TDI modules from line 4.0 where the assignment number is in the range 6000 through 6999.
4.2.1 NO. 6100–The number of TDIs/TDI modules from line 4.0 where the assignment number is 6100.
4.3 Primary AO VARIES–The number of TDIs where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
4.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
4.5 LESS THAN 6 MONTHS–The number of TDIs/TDI modules from line 4.0 residing in Field Collection inventory less than 26 cycles.
4.6 6 MONTHS TO 9 MONTHS–The number of TDIs/TDI modules from line 4.0 where the TDI moved into Field Collection at least 26 cycles but less than 39 cycles ago.
4.7 10 MONTHS TO 15 MONTHS–The number of TDIs/TDI modules from line 4.0 where the TDI moved into Field Collection at least 39 but less than 65 cycles ago.
4.8 16 MONTHS & OVER–The number of TDIs/TDI modules from line 4.0 where the TDI moved into Field Collection at least 65 cycles ago.
4.9 ACCELERATED–The number of TDIs/TDI modules from line 4.0 which have a primary code of (in the entity) 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)
4.10 NO. MODS TY 2009 & PRIOR–The number of TDI modules from line 4.0 where the tax period is 12–31–09 or earlier (columns (J) through (R) only).
4.11 NO. MODS TY 2010–The number of TDI modules from line 4.0 where the tax period falls in tax year 2010 (columns (J) through (R) only).
4.12 NO. MODS TY 2011–The number of TDI modules from line 4.0 where the tax period falls in tax year 2011 (columns (J) through (R) only).
4.13 NO. MODS TY 2012–The number of TDI modules from line 4.0 where the tax period falls in tax year 2012 (columns (J) through (R) only).
4.14 NO. MODS TY 2013–The number of TDI modules from line 4.0 where the tax period falls in tax year 2013 (columns (J) through (R) only).
4.15 NO. MODS TY 2014–The number of TDI modules from line 4.0 where the tax period falls in tax year 2014 (columns (J) through (R) only).
4.16 NO. MODS TY 2015–The number of TDI modules from line 4.0 where the tax period falls in tax year 2015 (columns (J) through (R) only).
4.16.1 NO. MODS TX PRD 201503–The number of TDI modules from line 4.16 where the tax period is equal to 3–31–2015 (columns (J) through (R) only).
4.16.2 NO. MODS TX PRD 201506–The number of TDI modules from line 4.16 where the tax period is equal to 6–30–2015 (columns (J) through (R) only).
4.16.3 NO MODS TX PRD 201509–The number of TDI modules from line 4.16 where the tax period is equal to 9–30–2015 (columns (J) through (R) only).
4.16.4 NO. MODS TX PRD 201512–The number of TDI modules from line 4.16 where the tax period is equal to 12–31–2015 (columns (J) through (R) only).
4.17 NO. MODS TY 2016–The number of TDI modules from line 4.0 where the tax period falls in tax year 2016 (columns (J) through (R) only).
4.17.1 NO. MODS TX PRD 201603–The number of TDI modules from line 4.17 where the tax period equals 3–31–2016 (columns (J) through (R) only).
4.17.2 NO. MODS TX PRD 201606–The number of TDI modules from line 4.17 where the tax period equals 6–30–2016 (columns (J) through (R) only).
4.17.3 NO. MODS TX PRD 201609–The number of TDI modules from line 4.17 where the tax period equals 9–30–2016 (columns (J) through (R) only).
4.17.4 NO. MODS TX PRD 201612–The number of TDI modules from line 4.17 where the tax period equals 12–31–2016 (columns (J) through (R) only).
4.18 NO. MODS TY 2017–The number of TDI modules from line 4.0 where the tax period falls in tax year 2017 (columns (J) through (R) only).
4.18.1 NO. MODS TX PRD 201703–The number of TDI modules from line 4.18 where the tax period is 3–31–2017 (columns (J) through (R) only).
4.18.2 NO. MODS TX PRD 201706–The number of TDI modules from line 4.18 where the tax period is 6–30–2017 (columns (J) through (R) only).
4.18.3 NO. MODS TX PRD 201709–The number of TDI modules from line 4.18 where the tax period is 9–30–2017 (columns (J) through (R) only).
4.18.4 NO. MODS TX PRD 201712–The number of TDI modules from line 4.18 where the tax period is 12–31–2017 (columns (J) through (R) only).
GRADE LEVEL DATA (literal only)
4.19 NO. GRADE 13–The number of TDIs/TDI modules from line 4.0 with a grade code of the TDI of 13.
4.19.1 GRADE 13 WITH TDA–The number of TDI entities from line 4.19 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
4.20 NO. GRADE 12–The number of TDIs/TDI modules from line 4.0 with a grade code of the TDI of 12.
4.20.1 GRADE 12 WITH TDA–The number of TDI entities from line 4.20 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
4.21 NO. GRADE 11–The number of TDIs/TDI modules from line 4.0 where the grade level of the TDI is 11.
4.21.1 GRADE 11 WITH TDA–The number of TDI entities from line 4.21 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
4.22 NO. GRADE 09–The number of TDIs/TDI modules from line 4.0 where the grade level of the TDI is 09.
4.22.1 GRADE 09 WITH TDA–The number of TDI entities from line 4.22 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
4.23 TOTAL W/TDA–The total number of TDI entities from line 4.0 with at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
4.24 NO. REFUND FREEZE–The number of TDIs/TDI modules from line 4.0 where the taxpayer has a frozen refund.
4.25 NO. FED EMPL/RET–The number of TDIs/TDI modules from line 4.0 where the taxpayer is currently designated as either a federal employee or federal retiree.
4.26 RESERVED (literal only)
4.27 RESERVED (literal only)
4.28 BMF TDI ONLY PYRAMID–The number of BMF PYRAMIDER entities assigned to the Field with no remaining TDAs that meet the pyramiding criteria and with TDIs only and with no associated TDAs.
4.29 RESERVED (literal only)
4.30 NO. MODS MFT 52 000000–The number of TDI Modules from line 4.0 where the MFT = 52 and the tax period shows as 000000 (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)
6.0 RECEIPTS–The number of TDIs/TDI modules received into the Queue. The sum of lines 6.1, 6.2, 6.3, 6.5 and 6.6.
6.1 ISSUANCES–The number of TDIs/TDI modules that went to open TDI status during the report period. Excludes duplicate TDI requests and resequenced (merged) TDIs.
6.2 TRANSFERS–IN–The number of TDIs/TDI modules that had a change in area office code from another area to the area being reported, indicating the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move, or responsibility of the case moved between the SB/SE and W&I organizations.
6.3 NO. FROM ACS/CS–The number of TDIs/TDI modules that had a change in assignment within the same area from the ACS/CS to the Queue.
6.3.1 Standalone FR ACS/CS–The number of TDI entities associated with line 6.3 with no remaining TDAs.
6.4 RESERVED (literal only)
6.4.1 RESERVED (literal only)
6.5 NO. FROM CSCO–The number of TDIs/TDI modules that had a change in assignment within the same area from CSCO to the Queue.
6.5.1 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)
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.
6.10 ISSUED TY 2015–The number of TDI modules from line 6.1 issued for tax year 2015.
6.10.1 RESERVED (literal only)
6.11 ISSUED TY 2014–The number of TDI modules from line 6.1 where the tax period is in tax year 2014.
6.12 ISSUED TY 2016–The number of TDI modules from line 6.1 where the tax period is in tax year 2016.
6.12.1 ISSUED TX PRD 201606–The number of TDI modules from line 6.1 where the tax period is 6–30–2016.
6.12.2 ISSUED TX PRD 201609–The number of TDI modules from line 6.1 where the tax period is 9–30–2016.
6.12.3 ISSUED TX PRD 201612–The number of TDI modules from line 6.1 where the tax period is 12–31–2016.
6.13 ISSUED TY 2017–The number of TDI modules from line 6.1 where the tax period is in tax year 2017.
6.13.1 ISSUED TX PRD 201703–The number of TDI modules from line 6.1 where the tax period is 3–31–2017.
6.13.2 ISSUED TX PRD 201706–The number of TDI modules from line 6.1 where the tax period is 6–30–2017.
6.13.3 ISSUED TX PRD 201709–The number of TDI modules from line 6.1 where the tax period is 9–30–2017.
6.14 FROM ACS/CS 0600–The number of TDIs/TDI modules from line 6.3 where the assignment on ACS/CS had been 0600, indicating this TDIs/TDI modules and/or related TDAs had previously been in the Queue.
6.14.1 FROM ACS/CS 0600 W/TDA–The number of TDI entities from line 6.14 with at least one related TDA (columns (A) through (I) only).
6.14.2 TY 2008 & PRIOR–The number of TDI modules from line 6.14 with a tax period of 12–31–2008 or prior (columns (J) through (R) only).
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 2009 & PRIOR–The number of TDI modules from line 6.15 where the tax period is 12–31–2009 or prior (columns (J) through (R) only).
6.15.3 MODS TY 2010–The number of TDI modules from line 6.15 where the tax period is in 2010.
6.15.4 MODS TY 2011–The number of TDI modules from line 6.15 where the tax period is in 2011.
6.15.5 MODS TY 2012–The number of TDI modules from line 6.15 where the tax period is in 2012.
6.15.6 MODS TY 2013–The number of TDI modules from line 6.15 where the tax period is in 2013.
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)
6.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 6.0 where the grade level of the TDI is 13.
6.18.1 NO. GR. 13 TDI ISSUED–The number of TDIs/TDI module issuances from line 6.1 where the grade level of the TDI is 13.
6.19 NO. GR. 12 TDI RECEIPTS–The number of TDIs/TDI modules from line 6.0 where the grade level of the TDI is 12.
6.19.1 NO. GR. 12 TDI ISSUED–The number of TDIs/TDI module issuances from line 6.1 where the grade level of the TDI is 12.
6.20 NO. GR. 11 TDI RECEIPTS–The number of TDIs/TDI modules from line 6.0 where the grade level of the TDI is 11.
6.20.1 NO. GR. 11 TDI ISSUED–The number of TDIs/TDI module issuances from line 6.1 where the grade level of the TDI is 11.
6.21 NO. GR. 09 TDI RECEIPTS–The number of TDIs/TDI modules from line 6.0 where the grade level of the TDI is 9.
6.21.1 NO. GR. 09 TDI ISSUED–The number of TDIs/TDI module issuances from line 6.1 where the grade level of the TDI is 9.
TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPT) (literal only)
6.22 NO. TP RECEIPTS–The number of entities associated with line 6.0 which had no TDAs in inventory at the time of receipt (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 (J) through (R) 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 (J) through (R) 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 (J) through (R) 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 (J) through (R) only).
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 (J) through (R) 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 (J) through (R) 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 (J) through (R) 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 (J) through (R) 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 (J) through (R) only).
ACTIVITY (LEFT INVENTORY) (literal only)
7.0 TDI ACTIVITY–The number of TDIs/TDI modules removed from Queue inventory. The sum of lines 7.1, 7.2, 7.4, 7.5 and 7.7.
7.1 TRANSFERS–OUT–The number of TDIs/TDI modules removed from Queue inventory that had a change in area office code to another area from the area being reported, indicating the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move, or responsibility of the case moved between the SB/SE and W&I organizations.
7.2 NO. TO ACS/CS–The number of TDIs/TDI modules removed from Queue inventory because the assignment number changed to ACS/CS within the same area.
7.3 RESERVED (literal only)
7.4 NO. TO CSCO–The number of TDIs/TDIs modules removed from Queue inventory because the assignment number changed to CSCO within the same area.
7.5 NO. TO CFf (FIELD COLLECTION)–The number of TDIs/TDI modules removed from Queue inventory because the assignment number changed to Field Collection within the same area.
7.6 RESERVED (literal only)
7.7 DISPOSITIONS–The number of TDIs/TDI modules that left inventory by moving to Immediate Resolution status, Delayed Resolution/No Results status or were otherwise disposed (e.g. account merger satisfied the delinquency). Lines 7.7.1.1, 7.7.1.2, and 7.7.2.1 through 7.7.2.8 show the Transaction Codes which closed the TDIs/TDI modules. The break-out lines show the sum of the basic categories of disposition: line 7.7.1 IMMEDIATE RESOLUTION (lines 7.7.1.1 plus 7.7.1.2); line 7.7.2 DR/NR DISPOSITIONS (lines 7.7.2.1 through 7.7.2.8); and 7.7.3 OTHER DISP.
7.7.1 IMMEDIATE RESOLUTION–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 2.7 were received in the Queue and the week in which the TDIs were disposed. Columns (A) through (I) only.
7.7.4.1 TC 597/598 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDIs from line 2.7 were received in the Queue and the week in which the TDIs were disposed via TC 598, shelved. Columns (A) through (I) only.
7.7.5 AVERAGE CYCLES TO DISP– Line 7.7.4 divided by line 7.7. Columns (A) through (I) only.
7.7.6 DISPTX PRD 2009 & PRIOR–The number of TDI module dispositions from line 7.7 where the tax period is for 12–31–2009 or prior. Columns (J) through (R) only.
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)
7.8 NO. GRADE 13 TDI DISP–The number of TDIs/TDI module dispositions from line 7.7 where the grade level of the TDI is 13.
7.8.1 NO. GRADE 13 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 7.7.1 where the grade level of the TDI is 13.
7.8.2 NO. GRADE 13 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 7.7.2 where the grade level of the TDI is 13.
7.9 NO. GRADE 12 TDI DISP–The number of TDIs/TDI module dispositions from line 7.7 where the grade level of the TDI is 12.
7.9.1 NO. GRADE 12 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 7.7.1 where the grade level of the TDI is 12.
7.9.2 NO. GRADE 12 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 7.7.2 where the grade level of the TDI is 12.
7.10 NO. GRADE 11 TDI DISP–The number of TDIs/TDI module dispositions from line 7.7 where the grade level of the TDI is 11.
7.10.1 NO. GRADE 11 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 7.7.1 where the grade level of the TDI is 11.
7.10.2 NO. GRADE 11 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 7.7.2 where the grade level of the TDI is 11.
7.11 NO. GRADE 09 TDI DISP–The number of TDIs/TDI module dispositions from line 7.7 where the grade level of the TDI is 9.
7.11.1 NO. GRADE 09 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 7.7.1 where the grade level of the TDI is 9.
7.11.2 NO. GRADE 09 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 7.7.2 where the grade level of the TDI is 9.
TP Stand Alone TDI DISP (literal only)
7.12 NO. TAXPAYERS DISPOSED–The number of entities associated with line 7.7 with no remaining TDAs in inventory at the time of the TDI disposition. 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.
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.
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.
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)
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.
8.0 RESERVED (literal only)
TDI INVENTORY (literal only)
9.0 NO. TDI INVENTORY–The number of open TDIs/TDI modules in the Queue at the end of the report period.
9.1 RESERVED (literal only)
9.2 RESERVED (literal only)
9.2.1 RESERVED (literal only)
9.3 Primary AO VARIES–The number of TDIs in the Queue where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
9.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
9.5 LESS THAN 6 MONTHS–The number of TDIs/TDI modules from line 9.0 residing in the Queue inventory less than 26 cycles.
9.6 6 MONTHS TO 9 MONTHS–The number of TDIs/TDI modules from line 9.0 where the TDI moved into the Queue at least 26 cycles but less than 39 cycles ago.
9.7 10 MONTHS TO 15 MONTHS–The number of TDIs/TDI modules from line 9.0 where the TDI moved into the Queue at least 39 cycles but less than 65 cycles ago.
9.8 16 MONTHS & OVER–The number of TDIs/TDI modules from line 9.0 where the TDI moved into the Queue at least 65 cycles ago.
9.9 ACCELERATED–The number of TDIs/TDI modules from the line 9.0 which have a primary code of 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)
9.10 NO. MODS TY 2009 & PRIOR–The number of TDI modules from line 9.0 where the tax period falls is 12–31–2009 or earlier. Columns (J) through (R) only.
9.11 NO. MODS TY 2010–The number of TDI modules from line 9.0 where the tax period falls in tax year 2010. Columns (J) through (R) only.
9.12 NO. MODS TY 2011–The number of TDI modules from line 9.0 where the tax period falls in tax year 2011. Columns (J) through (R) only.
9.13 NO. MODS TY 2012–The number of TDI modules from line 9.0 where the tax period falls in tax year 2012. Columns (J) through (R) only.
9.14 NO. MODS TY 2013–The number of TDI modules from line 9.0 where the tax period falls in tax year 2013. Columns (J) through (R) only.
9.15 NO. MODS TY 2014–The number of TDI modules from line 9.0 where the tax period falls in tax year 2014. Columns (J) through (R) only.
9.16 NO. MODS TY 2015–The number of TDI modules from line 9.0 where the tax period falls in tax year 2015. Columns (J) through (R) only.
9.16.1 NO. MODS TX PRD 201503–The number of TDI modules from line 9.16 where the tax period is equal to 3–31–2015. Columns (J) through (R) only.
9.16.2 NO. MODS TX PRD 201506–The number of TDI modules from line 9.16 where the tax period is equal to 6–30–2015. Columns (J) through (R) only.
9.16.3 NO MODS TX PRD 201509–The number of TDI modules from line 9.16 where the tax period is equal to 9–30–2015. Columns (J) through (R) only.
9.16.4 NO. MODS TX PRD 201512–The number of TDI modules from line 9.16 where the tax period is equal to 12–31–2015. Columns (J) through (R) only.
9.17 NO. MODS TY 2016–The number of TDI modules from line 9.0 where the tax period falls in tax year 2016. Columns (J) through (R) only.
9.17.1 NO. MODS TX PRD 201603–The number of TDI modules from line 9.17 where the tax period is equal to 3–31–2016. Columns (J) through (R) only.
9.17.2 NO. MODS TX PRD 201606–The number of TDI modules from line 9.17 where the tax period is equal to 6–30–2016. Columns (J) through (R) only.
9.17.3 NO. MODS TX PRD 201609–The number of TDI modules from line 9.17 where the tax period is equal to 9–30–2016. Columns (J) through (R) only.
9.17.4 NO. MODS TX PRD 201612–The number of TDI modules from line 9.17 where the tax period is equal to 12–31–2016. Columns (J) through (R) only.
9.18 NO. MODS TY 2017–The number of TDI modules from line 9.0 where the tax period falls in tax year 2017. Columns (J) through (R) only.
9.18.1 NO. MODS TX PRD 201703–The number of TDI modules from line 9.18 where the tax period is equal to 3–31–2017. Columns (J) through (R) only.
9.18.2 NO. MODS TX PRD 201706–The number of TDI modules from line 9.18 where the tax period is equal to 6–30–2017. Columns (J) through (R) only.
9.18.3 NO. MODS TX PRD 201709–The number of TDI modules from line 9.18 where the tax period is equal to 9–30–2017. Columns (J) through (R) only.
9.18.4 NO. MODS TX PRD 201712–The number of TDI modules from line 9.18 where the tax period is equal to 12–31–2017. Columns (J) through (R) only.
GRADE LEVEL DATA (literal only)
9.19 NO. GRADE 13–The number of TDIs/TDI modules from line 9.0 where the grade level of the TDI is 13.
9.19.1 GRADE 13 WITH TDA–The number of TDI entities from line 9.19 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24, or 26. 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.
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.
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.
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/CS TDIs (literal only)
TDI RECEIPTS (literal only)
11.0 RECEIPTS–The number of TDIs/TDI modules received by ACS/CS. The sum of lines 11.1, 11.2, 11.4, 11.5 and 11.6.
11.1 ISSUANCES–The number of TDIs/TDI modules that went to open TDI status during the report period. Excludes duplicate TDI requests and resequenced (merged) TDIs.
11.2 TRANSFERS–IN–The number of TDIs/TDI modules that had a change in area office code from another area to the area being reported, indicating the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move, or responsibility of the case moved between the SB/SE and W&I organizations.
11.3 RESERVED (literal only)
11.3.1 RESERVED (literal only)
11.4 NO. FROM QUEUE–The number of TDIs/TDI modules that had a change in assignment from the Queue to the ACS/CS within the same area.
11.4.1 STAND ALONE FROM QUEUE–The number of TDI entities associated with line 11.4 with no remaining TDAs. 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/CS within the same area.
11.5.1 STAND ALONE FROM CSCO–The number of TDI entities associated with line 11.5 with no remaining TDAs. 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/CS 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)
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 2015–The number of TDI modules from line 11.1 where the tax period is in tax year 2015. Columns (J) through (R) only.
11.10.1 RESERVED (literal only)
11.11 ISSUED TY 2014–The number of TDI modules from line 11.1 where the tax period is in tax year 2014. Columns (J) through (R) only.
11.12 ISSUED TY 2016–The number of TDI modules from line 11.1 where the tax period is in tax year 2016. Columns (J) through (R) only.
11.12.1 ISSUED TX PRD 201606–The number of TDI modules from line 11.1 where the tax period is 6–30–2016. Columns (J) through (R) only.
11.12.2 ISSUED TX PRD 201609–The number of TDI modules from line 11.1 where the tax period is 9–30–2016. Columns (J) through (R) only.
11.12.3 ISSUED TX PRD 201612–The number of TDI modules from line 11.1 where the tax period is 12–31–2016. Columns (J) through (R) only.
11.13 ISSUED TY 2017–The number of TDI modules from line 11.1 where the tax period is in tax year 2017. Columns (J) through (R) only.
11.13.1 ISSUED TX PRD 201703–The number of TDI modules from line 11.1 where the tax period is 3–31–2017. Columns (J) through (R) only.
11.13.2 ISSUED TX PRD 201706–The number of TDI modules from line 11.1 where the tax period is 6–30–2017. Columns (J) through (R) only.
11.13.3 ISSUED TX PRD 201709–The number of TDI modules from line 11.1 where the tax period is 9–30–2017. Columns (J) through (R) only.
11.14 NO. RECEIPTS 0110–The number of TDIs/TDI modules from line 11.0 where the assignment is 0110.
11.14.1 NO. 0110 ISSUED–The number of TDIs/TDI modules from line 11.1 where the assignment is 0110.
11.15 NO. RECEIPTS TO 06XX–The number of TDIs/TDI modules from line 11.0 where the assignment is from 0600 through 0699, indicating the taxpayer had been assigned to the Queue prior to going to ACS/CS.
11.15.1 NO. TO 0600–The number of TDIs/TDI modules from line 11.15 where the assignment equals 0600, indicating a system generated assignment from Queue to ACS/CS, rather than a manual request.
11.15.1.1 NO. ISSUED 0600–The number of TDIs/TDI modules from line 11.1 where the assignment equals 0600, indicating that at the time of the issuance the taxpayer had related TDAs and/or a TDI assigned to ACS/CS.
11.15.1.2 NO. 0600 W/TDA–The number of TDI entities from line 11.15.1 with an associated TDA. Columns (A) through (I) only.
11.15.1.3 0600 TY 2009 & PRIOR–The number of TDI modules from line 11.15.1 for tax period 12–31–2009 or prior. Columns (J) through (R) only.
11.15.1.4 0600 TY 2015–The number of TDI modules from line 11.15.1 for a tax period in tax year 2015. 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 2014–The number of TDI modules from line 11.16 for a tax period in 2014. Columns (J) through (R) only.
11.16.3 MODS FROM TY 2015–The number of TDI modules from line 11.16 for a tax period in 2015. Columns (J) through (R) only.
11.17 RESERVED (literal only)
RECEIPT GRADE DATA (literal only)
11.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 11.0 where the grade level of the TDI is 13.
11.18.1 NO. GR. 13 TDI ISSUED–The number of TDIs/TDI 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.
11.21.1 NO. GR. 09 TDI ISSUED–The number of TDIs/TDI module issuances from line 11.1 where the grade level of the TDI is 9.
TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPT) (literal only)
11.22 NO. TP RECEIPTS–The number of entities associated with line 11.0 which had no TDAs in inventory at the time of receipt. 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.
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.
ACTIVITY (LEFT INVENTORY) (literal only)
12.0 TDI ACTIVITY–The number of TDIs/TDI modules removed from ACS/CS inventory. The sum of lines 12.1, 12.3, 12.4, 12.5 and 12.7.
12.1 TRANSFERS–OUT–The number of TDIs/TDI modules removed from ACS/CS inventory that had a change in area office code to another area from the area being reported, indicating the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move, or responsibility of the case moved between the SB/SE and W&I organizations.
12.2 RESERVED (literal only)
12.3 NO. TO QUEUE–The number of TDIs/TDI modules removed from ACS/CS inventory because the assignment number changed to the Queue within the same area.
12.4 NO. TO CSCO–The number of TDIs/TDI modules removed from ACS/CS inventory because the assignment number changed to CSCO within the same area.
12.5 NO. TO CFf (FIELD COLLECTION)–The number of TDIs/TDI modules removed from ACS/CS inventory because the assignment number was changed to Field Collection within the same area.
12.6 RESERVED (literal only)
12.7 DISPOSITIONS–The number of TDIs/TDI modules that left inventory by moving to Immediate Resolution status, Delayed Resolution/No Results status or were otherwise disposed (e.g. account merger satisfied the delinquency). Lines 12.7.1.1, 12.7.1.2, and 12.7.2.1 through 12.7.2.8 show the Transaction Codes which closed the TDIs/TDI modules. The breakout lines show the sum of the basic categories of disposition: line 12.7.1 IMMEDIATE RESOLUTION (lines 12.7.1.1 plus 12.7.1.2); line 12.7.2 DR/NR DISPOSITIONS (lines 12.7.2.1 through 12.7.2.8); and 12.7.3 OTHER DISP.
12.7.1 IMMEDIATE RESOLUTION–Columns (A), (B), (D), (F), (H), (J) and (R): The number of TDI modules from line 12.7 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 12.7.1.1 and 12.7.1.2.
12.7.1.1 150–RETURN POSTED–The number of TDI modules from line 12.7.1 that went to an immediate resolution status this period due to a pending or posted return (TC150) or remittance with a return (TC610). Columns (J) through (R) only.
12.7.1.2 599–RETURN SECURED–The number of TDI modules from line 12.7.1 that were disposed this report period as a result of pending or posted return secured (TC599). Columns (J) through (R) only.
12.7.1.3 RESERVED (literal only)
12.7.2 DR/NR DISPOSITIONS–Columns (A) through (I): The number of TDIs from line 12.7 that went to a Delayed Resolution/No Results status with no remaining modules in open or Immediate Resolution status. Columns (J) through (R): The total number of TDI modules disposed by TCs 590, 591, 593, 594, 595, 596, 597 and 598.
12.7.2.1 590–NOT LIAB THIS PER–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 590, not liable this period. Columns (J) through (R) only.
12.7.2.2 591–NO LONGER LIABLE–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 591, no longer liable. Columns (J) through (R) only.
12.7.2.3 593–UNABLE TO LOCATE–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 593, unable to locate. Columns (J) through (R) only.
12.7.2.4 594–PREVIOUSLY FILED–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 594, return previously filed. Columns (J) through (R) only.
12.7.2.5 595–REFERRED TO EXAM–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 595, referred to Examination. Columns (J) through (R) only.
12.7.2.6 596–REFERRED TO CID–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 596, Criminal Investigation referral. Columns (J) through (R) only.
12.7.2.7 597–SURVEYED–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 597, surveyed. Columns (J) through (R) only.
12.7.2.8 598–SHELVED–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 598, shelved. Columns (J) through (R) only.
12.7.2.9 RESERVED (literal only)
12.7.3 OTHER DISP– Closures for reasons other than a return or TC 59X. An example is a TIN merger.
12.7.4 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDI entities from line 12.7 were received in ACS/CS and the week in which the TDIs were disposed. Columns (A) through (I) only.
12.7.4.1 TC 597/598 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDI entities from line 12.7 were received in ACS/CS and the week in which the TDIs were disposed via TC 598, shelved. Columns (A) through (I) only.
12.7.5 AVERAGE CYCLES TO DISP–Line 12.7.4 divided by line 12.7. Columns (A) through (I) only.
12.7.6 NO DISP 06XX–The number of TDIs/TDI module dispositions from line 12.7 where the assignment number is in the range 0600 through 0699.
12.7.7 RESERVED (literal only)
12.7.8 RESERVED (literal only)
TDI GRADE LEVEL DATA (literal only)
12.8 NO. GRADE 13 TDI DISP–The number of TDIs/TDI module dispositions from line 12.7 where the grade level of the TDI is 13.
12.8.1 NO. GRADE 13 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 12.7.1 where the grade level of the TDI is 13.
12.8.2 NO. GRADE 13 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 12.7.2 where the grade level of the TDI is 13.
12.9 NO. GRADE 12 TDI DISP–The number of TDIs/TDI module dispositions from line 12.7 where the grade level of the TDI is 12.
12.9.1 NO. GRADE 12 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 12.7.1 where the grade level of the TDI is 12.
12.9.2 NO. GRADE 12 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 12.7.2 where the grade level of the TDI is 12.
12.10 NO. GRADE 11 TDI DISP–The number of TDIs/TDI module dispositions from line 12.7 where the grade level of the TDI is 11.
12.10.1 NO. GRADE 11 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 12.7.1 where the grade level of the TDI is 11.
12.10.2 NO. GRADE 11 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 12.7.2 where the grade level of the TDI is 11.
12.11 NO. GRADE 09 TDI DISP–The number of TDIs/TDI module dispositions from line 12.7 where the grade level of the TDI is 9.
12.11.1 NO. GRADE 09 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 12.7.1 where the grade level of the TDI is 9.
12.11.2 NO. GRADE 09 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 12.7.2 where the grade level of the TDI is 9.
TP STAND ALONE TDI DISP
12.12 NO. TAXPAYERS DISPOSED–The number of entities associated with line 12.7 with no remaining TDAs in inventory at the time of the TDI disposition. Columns (A) through (I) only.
12.12.1 NO. GRADE 13 TP DISP–The number of entities from line 12.12 where the grade level of the TDI is 13. Columns (A) through (I) only.
12.12.1.1 GRADE 13 TP IMM RES–The number of entities with a grade level of the TDI of 13 associated with line 12.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s). Columns (A) through (I) only.
12.12.1.2 GRADE 13 TP DR/NR–The number of entities with a grade level of the TDI of 13 associated with line 12.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s). Columns (A) through (I) only.
12.12.2. NO. GRADE 12 TP DISP–The number of entities from line 12.12 where the grade level of the TDI is 12. Columns (A) through (I) only.
12.12.2.1 GRADE 12 TP IMM RES–The number of entities with a grade level of the TDI of 12 associated with line 12.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s). Columns (A) through (I) only.
12.12.2.2 GRADE 12 TP DR/NR–The number of entities with a grade level of the TDI of 12 associated with line 12.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s). Columns (A) through (I) only.
12.12.3 NO. GRADE 11 TP DISP–The number of entities from line 12.12 where the grade level of the TDI is 11. Columns (A) through (I) only.
12.12.3.1 GRADE 11 TP IMM RES–The number of entities with a grade level of the TDI of 11 associated with line 12.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s). Columns (A) through (I) only.
12.12.3.2 GRADE 11 TP DR/NR–The number of entities with a grade level of the TDI of 11 associated with line 12.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s). Columns (A) through (I) only.
12.12.4 NO. GRADE 09 TP DISP–The number of entities from line 12.12 where the grade level of the TDI is 9. Columns (A) through (I) only.
12.12.4.1 GRADE 09 TP IMM RES–The number of entities with a grade level of the TDI of 9 associated with line 12.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s). Columns (A) through (I) only.
12.12.4.2 GRADE 09 TP DR/NR–The number of entities with a grade level of the TDI of 9 associated with line 12.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s). Columns (A) through (I) only.
12.12.5 NO. TP'S DISP TC 597/598–The number of entities from line 12.12 where all the TDI modules were disposed by either TC 597 or TC 598 and there are no remaining TDAs in inventory. Columns (A) through (I) only.
IDS GENERATED (literal only)
12.13 IDS TDI/MOD DISPOSITIONS–The number of TDIs/TDI modules removed from inventory from line 12.7 where the Closing Code indicated the closing transaction came from the Inventory Delivery System.
12.13.1 IDS TP TDI ONLY DISP–The number of Stand Alone TDIs from line 12.13 removed from inventory where the Closing Code indicated the closing transaction came from the Inventory Delivery System and there is no remaining TDA. Columns (A) through (I) only.
13.0 RESERVED (literal only)
TDI INVENTORY (literal only)
14.0 NO. TDI INVENTORY–The number of open TDIs/TDI modules in the ACS/CS at the end of the report period.
14.1 NO. 0110–The number of TDIs/TDI modules from line 14.0 where the assignment number is 0110.
14.2 NO. 06XX–The number of TDIs/TDI modules from line 14.0 where the assignment number is in the range 0600 through 0699.
14.2.1 NO. 0600–The number of TDIs/TDI modules from line 14.0 where the assignment number is 0600.
14.3 Primary AO VARIES–The number of TDIs where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
14.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
14.5 LESS THAN 6 MONTHS–The number of TDIs/TDI modules from line 14.0 residing in ACS/CS inventory less than 26 cycles.
14.6 6 MONTHS TO 9 MONTHS–The number of TDIs/TDI modules from line 14.0 where the TDI moved into ACS/CS at least 26 cycles but less than 39 cycles ago.
14.7 10 MONTHS TO 15 MONTHS–The number of TDIs/TDI modules from line 14.0 where the TDI moved into ACS/CS at least 39 cycles but less than 65 cycles ago.
14.8 16 MONTHS & OVER–The number of TDIs/TDI modules from line 14.0 where the TDI moved into ACS/CS at least 65 cycles ago.
14.9 ACCELERATED–The number of TDIs/TDI modules from line 14.0 which have a primary code of 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)
14.10 NO. MODS TY 2009 & PRIOR–The number of TDI modules from line 14.0 where the tax period is 12–31–2009 or earlier. Columns (J) through (R) only.
14.11 NO. MODS TY 2010–The number of TDI modules from line 14.0 where the tax period falls in tax year 2010. Columns (J) through (R) only.
14.12 NO. MODS TY 2011–The number of TDI modules from line 14.0 where the tax period falls in tax year 2011. Columns (J) through (R) only.
14.13 NO. MODS TY 2012–The number of TDI modules from line 14.0 where the tax period falls in tax year 2012. Columns (J) through (R) only.
14.14 NO. MODS TY 2013–The number of TDI modules from line 14.0 where the tax period falls in tax year 2013. Columns (J) through (R) only.
14.15 NO. MODS TY 2014–The number of TDI modules from line 14.0 where the tax period falls in tax year 2014. Columns (J) through (R) only.
14.16 NO. MODS TY 2015–The number of TDI modules from line 14.0 where the tax period falls in tax year 2015. Columns (J) through (R) only.
14.16.1 NO. MODS TX PRD 201503–The number of TDI modules from line 14.16 where the tax period is equal to 3–31–2015. Columns (J) through (R) only.
14.16.2 NO. MODS TX PRD 201506–The number of TDI modules from line 14.16 where the tax period is equal to 6–30–2015. Columns (J) through (R) only.
14.16.3 NO MODS TX PRD 201509–The number of TDI modules from line 14.16 where the tax period is equal to 9–30–2015. Columns (J) through (R) only.
14.16.4 NO. MODS TX PRD 201512–The number of TDI modules from line 14.16 where the tax period is equal to 12–31–2015. Columns (J) through (R) only.
14.17 NO. MODS TY 2016–The number of TDI modules from line 14.0 where the tax period falls in tax year 2016. Columns (J) through (R) only.
14.17.1 NO. MODS TX PRD 201603–The number of TDI modules from line 14.17 where the tax period is equal to 3–31–2016. Columns (J) through (R) only.
14.17.2 NO. MODS TX PRD 201606–The number of TDI modules from line 14.17 where the tax period is equal to 6–30–2016. Columns (J) through (R) only.
14.17.3 NO. MODS TX PRD 201609–The number of TDI modules from line 14.17 where the tax period is equal to 9–30–2016. Columns (J) through (R) only.
14.17.4 NO. MODS TX PRD 201612–The number of TDI modules from line 14.17 where the tax period is equal to 12–31–2016. Columns (J) through (R) only.
14.18 NO. MODS TY 2017–The number of TDI modules from line 14.0 where the tax period falls in tax year 2017. Columns (J) through (R) only.
14.18.1 NO. MODS TX PRD 201703–The number of TDI modules from line 14.18 where the tax period is equal to 3–31–2017. Columns (J) through (R) only.
14.18.2 NO. MODS TX PRD 201706–The number of TDI modules from line 14.18 where the tax period is equal to 6–30–2017. Columns (J) through (R) only.
14.18.3 NO. MODS TX PRD 201709–The number of TDI modules from line 14.18 where the tax period is equal to 9–30–2017. Columns (J) through (R) only.
14.18.4 NO. MODS TX PRD 201712–The number of TDI modules from line 14.18 where the tax period is equal to 12–31–2017. Columns (J) through (R) only.
GRADE LEVEL DATA (literal only)
14.19 NO. GRADE 13–The number of TDIs/TDI modules from line 14.0 where the grade level of the TDI is 13.
14.19.1 GRADE 13 WITH TDA–The number of TDI entities from line 14.19 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
14.20 NO. GRADE 12–The number of TDIs/TDI modules from line 14.0 where the grade level of the TDI is 12.
14.20.1 GRADE 12 WITH TDA–The number of TDI entities from line 14.20 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
14.21 NO. GRADE 11–The number of TDIs/TDI modules from line 14.0 with grade level of the TDI of 11.
14.21.1 GRADE 11 WITH TDA–The number of TDI entities from line 14.21 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
14.22 NO. GRADE 09–The number of TDIs/TDI modules from line 14.0 where the grade level of the TDI is 9.
14.22.1 GRADE 09 WITH TDA–The number of TDI entities from line 14.22 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
14.23 TOTAL W/TDA–The total number of TDI entities from line 14.0 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
14.24 NO. REFUND FREEZE–The number of TDIs/TDI modules from line 14.0 where the taxpayer has a frozen refund.
14.25 NO. FED EMPL/RET–The number of TDIs/TDI modules from line 14.0 where the taxpayer is currently designated as either a federal employee or federal retiree.
14.26 RESERVED (literal only)
14.27 RESERVED (literal only)
14.28 RESERVED (literal only)
14.29 RESERVED (literal only)
14.30 NO. MODS MFT 52 000000–The number of TDI modules from line 14.0 where the MFT = 52 and the tax period shows as 000000. Columns (J) through (R) only.
14.31 RESERVED (literal only)
14.32 ACS TDI ONLY PYRAMID–The number of BMF PYRAMIDING entities assigned to ACS with no remaining TDAs that meet the pyramiding criteria with TDIs only and with no associated TDAs. Columns (A) through (I) only.
14.33 RESERVED (literal only)
15.0 RESERVED (literal Only)
Compliance Services Collection Operations (literal only)
TDI RECEIPTS (literal only)
16.0 RECEIPTS–The number of TDIs/TDI modules received into CSCO. The sum of lines 16.1, 16.2, 16.3, 16.4 and 16.6.
16.1 ISSUANCES TO CSCO–The number of TDIs/TDI modules that went to open TDI status during the report period to an assignment number in the range 8000 through 8999. Excludes duplicate TDI requests and resequenced (merged) TDIs.
16.2 TRANSFERS–IN–The number of TDIs/TDI modules that had a change in area office code from another area to the area being reported, indicating the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move, or responsibility of the case moved between the SB/SE and W&I organizations.
16.3 NO. FROM ACS/CS–The number of TDIs/TDI modules that changed assignment from the (ACS/CS) to CSCO within the same area.
16.3.1 STAND ALONE FR ACS/CS–The number of TDI entities associated with line 16.3 with no remaining TDAs. Columns (A) through (I) only.
16.4 NO. FROM QUEUE–The number of TDIs/TDI modules that had a change in assignment from the Queue to CSCO within the same area.
16.4.1 STAND ALONE FR QUEUE–The number of TDI entities associated with line 16.4 with no remaining TDAs. Columns (A) through (I) only.
16.5 RESERVED (literal only)
16.5.1 RESERVED (literal only)
16.6 NO. FROM CFf (Field Collection)–The number of TDIs/TDI modules that had a change in assignment from Field Collection to the CSCO for the same area.
16.6.1 STAND ALONE FR CFf (Field Collection)–The number of TDI entities associated with line 16.6 with no remaining TDAs. Columns (A) through (I) only.
16.7 RESERVED (literal only)
RECEIPT DETAILS (literal only)
16.8 REISSUED–The number of TDIs/TDI modules from line 16.1 which were issued because a TC 592 reversed an earlier disposition.
16.9 MOD ADDED LATER–The number of TDI module issuances where the TDI mod status cycle is not equal (subsequent) to the Original TDI Cycle. Columns (J) through (R) only.
16.10 ISSUED TY 2015–The number of TDI modules from line 16.1 where the tax period is in tax year 2015. Columns (J) through (R) only.
16.10.1 RESERVED (literal only)
16.11 ISSUED TY 2014–The number of TDI modules from line 16.1 where the tax period is in tax year 2014. Columns (J) through (R) only.
16.12 ISSUED TY 2016–The number of TDI modules from line 16.1 where the tax period is in tax year 2016. Columns (J) through (R) only.
16.12.1 ISSUED TX PRD 201606–The number of TDI modules from line 16.1 where the tax period equals 6–30–2016. Columns (J) through (R) only.
16.12.2 ISSUED TX PRD 201609–The number of TDI modules from line 16.1 where the tax period equals 9–30–2016. Columns (J) through (R) only.
16.12.3 ISSUED TX PRD 201612–The number of TDI modules from line 16.1 where the tax period equals 12–31–2016. Columns (J) through (R) only.
16.13 ISSUED TY 2017–The number of TDI modules from line 16.1 where the tax period is in tax year 2017. Columns (J) through (R) only.
16.13.1 ISSUED TX PRD 201703–The number of TDI modules from line 16.1 where the tax period equals 3–31–2017. Columns (J) through (R) only.
16.13.2 ISSUED TX PRD 201706–The number of TDI modules from line 16.1 where the tax period equals 6–30–2017. Columns (J) through (R) only.
16.13.3 ISSUED TX PRD 201709–The number of TDI modules from line 16.1 where the tax period equals 9–30–2017. Columns (J) through (R) only.
16.14 SFR 8000 RECEIPTS–The number of TDIs/TDI modules from line 16.0 where the receipt was to an assignment 8000, indicating the Substitute for Return program.
16.14.1 SFR 8000 ISSUANCES–The number of TDIs/TDI modules from line 16.1 where issuance was to an assignment 8000, indicating the Substitute for Return program.
16.14.2 RESERVED (literal only)
16.14.3 RESERVED (literal only)
16.15 8600/01 A6020B RECEIPTS–The number of TDIs/TDI Modules receipts from line 16.0 where the assignment number ends with 8600 or 8601, indicating the Automated 6020B program.
16.15.1 8600/01 A6020B ISS–The number of TDIs/TDI Modules receipts from line 16.1 where the assignment number ends with 8600 or 8601, indicating the Automated 6020B program.
16.15.1.1 through 16.17 RESERVED (literal only)
RECEIPT GRADE DATA (literal only)
16.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 16.0 when the grade level of the TDI is 13.
16.18.1 NO. GR. 13 TDI ISSUED–The number of TDIs/TDI module issuances from line 16.1 where the grade level of the TDI is 13.
16.19 NO. GR. 12 TDI RECEIPTS–The number of TDIs/TD modules from line 16.0 when the grade level of the TDI is 12.
16.19.1 NO. GR. 12 TDI ISSUED–The number of TDIs/TDI module issuances from line 16.1 where the grade level of the TDI is 12.
16.20 NO. GR. 11 TDI RECEIPTS–The number of TDIs/TDI modules from line 16.0 where the grade level of the TDI is 11.
16.20.1 NO. GR. 11 TDI ISSUED–The number of TDIs/TDI module issuances from line 16.1 where the grade level of the TDI is 11.
16.21 NO. GR. 09 TDI RECEIPTS–The number of TDIs/TDI modules from line 16.0 where the grade level of the TDI is 9.
16.21.1 NO. GR. 09 TDI ISSUED–The number of TDIs/TDI module issuances from line 16.1 where the grade level of the TDI is 9.
TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPTS) (literal only)
16.22 NO. TP RECEIPTS–The number of entities associated with line 16.0 which had no TDAs in inventory at the time of receipt. Columns (A) through (I) only.
16.22.1 GRADE 13 TP–The number of entities from line 16.22 where the grade level of the TDI is 13. Columns (A) through (I) only.
16.22.2 GRADE 12 TP–The number of entities from line 16.22 where the grade level of the TDI is 12. Columns (A) through (I) only.
16.22.3 GRADE 11 TP–The number of entities from line 16.22 where the grade level of the TDI is 11. Columns (A) through (I) only.
16.22.4 GRADE 09 TP–The number of entities from line 16.22 where the grade level of the TDI is 9. Columns (A) through (I) only.
16.22.5 TAXPAYER ISSUANCES–The number of entities associated with line 16.1 which had no TDAs in inventory at the time of the TDI issuance. Columns (A) through (I) only.
16.22.5.1 GRADE 13 TP ISSUED–The number of entities from line 16.22.5 where the grade level of the TDI is 13. Columns (A) through (I) only.
16.22.5.2 GRADE 12 TP ISSUED–The number of entities from line 16.22.5 where the grade level of the TDI is 12. Columns (A) through (I) only.
16.22.5.3 GRADE 11 TP ISSUED–The number of entities from line 16.22.5 where the grade level of the TDI is 11. Columns (A) through (I) only.
16.22.5.4 GRADE 09 TP ISSUED–The number of entities from line 16.22.5 where the grade level of the TDI is 9. Columns (A) through (I) only.
ACTIVITY (LEFT INVENTORY) (literal only)
17.0 TDI ACTIVITY–The number of TDIs/TDI modules removed from CSCO inventory. The sum of lines 17.1, 17.2, 17.3, 17.5 and 17.7.
17.1 TRANSFERS–OUT–The number of TDIs/TDI modules removed from CSCO inventory that had a change in area office code to another area from the area being reported, indicating the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move, or responsibility of the case moved between the SB/SE and W&I organizations.
17.2 NO. TO ACS/CS–The number of TDIs/TDI modules removed from CSCO inventory because the assignment number changed to an ACS/CS within the same area.
17.3 NO. TO QUEUE–The number of TDIs/TDI modules removed from CSCO inventory because the assignment number changed to the Queue for the same area.
17.4 RESERVED (literal only)
17.5 NO. TO CFf (FIELD COLLECTION)–The number of TDIs/TDI modules removed from CSCO inventory because the assignment number changed to Field Collection for the same area.
17.6 RESERVED (literal only)
17.7 DISPOSITIONS–The number of TDIs/TDI modules that left inventory by moving to Immediate Resolution status, Delayed Resolution/No Results status or were otherwise disposed (e.g. account merger satisfied the delinquency). Lines 17.7.1.1, 17.7.1.2, and 17.7.2.1 through 17.7.2.8 show the Transaction Codes which closed the TDIs/TDI modules. The breakout lines show the sum of the basic categories of disposition: line 17.7.1 IMMEDIATE RESOLUTION (lines 17.7.1.1 plus 17.7.1.2); line 17.7.2 DR/NR DISPOSITIONS (lines 17.7.2.1 through 17.7.2.8); and 2.7.3 OTHER DISP.
17.7.1 IMMEDIATE RESOLUTION–The number of TDI notice modules from line 17.7 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 17.7.1.1 and 17.7.1.2.
17.7.1.1 150–RETURN POSTED–The number of TDI modules from line 17.7.1 that went to an Immediate Resolution status this period due to a pending or posted return (TC150) or remittance with a return (TC610). Columns (J) through (R) only.
17.7.1.2 599–RETURN SECURED–The number of TDI modules from line 17.7.1 that were disposed this report period as a result of pending or posted return secured (TC599). Columns (J) through (R) only.
17.7.1.3 RESERVED (literal only)
17.7.2 DR/NR DISPOSITIONS–Columns (A) through (I): The number of TDIs that went to a Delayed Resolution/No Results status with no remaining modules in open or Immediate Resolution status. Columns (J) through (R): The total number of TDI modules disposed by TCs 590, 591, 593, 594, 595, 596, 597 and 598.
17.7.2.1 590–NOT LIAB THIS PER–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 590, not liable this period. Columns (J) through (R) only.
17.7.2.2 591–NO LONGER LIABLE–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 591, no longer liable. Columns (J) through (R) only.
17.7.2.3 593–UNABLE TO LOCATE–The number of TDI modules from line 17.7.2 closed by a pending of posted TC 593, unable to locate. Columns (J) through (R) only.
17.7.2.4 594–PREVIOUSLY FILED–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 594, return previously filed. Columns (J) through (R) only.
17.7.2.5 595–REFERRED TO EXAM–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 595, referred to Examination. Columns (J) through (R) only.
17.7.2.6 596–REFERRED TO CID–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 596, Criminal Investigation Division referral. Columns (J) through (R) only.
17.7.2.7 597–SURVEYED–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 597, surveyed. Columns (J) through (R) only.
17.7.2.8 598–SHELVED–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 598, shelved. Columns (J) through (R) only.
17.7.2.9 RESERVED (literal only)
17.7.3 OTHER DISP– Closures for reasons other than a return or TC59X. An example is a TIN merger.
17.7.4 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDI entities from line 17.7 were received in the CSCO and the week in which the TDIs were disposed. Columns (A) through (I) only.
17.7.4.1 TC 597/598 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDI entities from line 17.7 were received in the CSCO and the week in which the TDIs were disposed via TC 598, shelved. Columns (A) through (I) only.
17.7.5 AVERAGE CYCLES TO DISP–Line 17.7.4 divided by line 17.7 Columns (A) through (I) only.
17.7.6 SFR 8000/8001 DISPOSITIONS–The number of TDIs/TDI modules dispositions from line 17.7 where the assignment number is 8000 or 8001, indicating the Substitute for Return program.
17.7.7 A6020B 8600/01 DISPOSITIONS–The number of TDIs/TDI Module dispositions from line 17.7 where the assignment number ends with 8600 or 8601, indicating the Automated 6020B program.
17.7.8 RESERVED (literal only)
TDI GRADE LEVEL DATA (literal only)
17.8 NO. GRADE 13 TDI DISP–The number of TDIs/TDI module dispositions from line 17.7 where the grade level of the TDI is 13.
17.8.1 NO. GRADE 13 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 17.7.1 where the grade level of the TDI is 13.
17.8.2 NO. GRADE 13 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 17.7.2 where the grade level of the TDI is 13.
17.9 NO. GRADE 12 TDI DISP–The number of TDIs/TDI module dispositions from line 17.7 where the grade level of the TDI is 12.
17.9.1 NO. GRADE 12 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 17.7.1 where the grade level of the TDI is 12.
17.9.2 NO. GRADE 12 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 17.7.2 where the grade level of the TDI is 12.
17.10 NO. GRADE 11 TDI DISP–The number of TDIs/TDI module dispositions from line 17.7 where the grade level of the TDI is 11.
17.10.1 NO. GRADE 11 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 17.7.1 where the grade level of the TDI is 11.
17.10.2 NO. GRADE 11 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 17.7.2 where the grade level of the TDI is 11.
17.11 NO. GRADE 09 TDI DISP–The number of TDIs/TDI module dispositions from line 17.7 where the grade level of the TDI is 9.
17.11.1 NO. GRADE 09 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 17.7.1 where the grade level of the TDI is 9.
17.11.2 NO. GRADE 09 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 17.7.2 where the grade level of the TDI is 9.
TP Stand Alone TDI DISP (literal only)
17.12 NO. TAXPAYERS DISPOSED–The number of entities associated with line 17.7 with no remaining TDAs in inventory at the time of the TDI disposition. Columns (A) through (I) only.
17.12.1 NO. GRADE 13 TP DISP–The number of entities from line 17.12 where the grade level of the TDI is 13. Columns (A) through (I) only.
17.12.1.1 GRADE 13 TP IMM RES–The number of entities with a grade level of the TDI of 13 associated with line 17.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s). Columns (A) through (I) only.
17.12.1.2 GRADE 13 TP DR/NR–The number of entities with a grade level of the TDI of 13 associated with line 17.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s). Columns (A) through (I) only.
17.12.2 NO. GRADE 12 TP DISP–The number of entities from line 17.12 where the grade level of the TDI is 12. Columns (A) through (I) only.
17.12.2.1 GRADE 12 TP IMM RES–The number of entities with a grade level of the TDI of 12 associated with line 17.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s). Columns (A) through (I) only.
17.12.2.2 GRADE 12 TP DR/NR–The number of entities with a grade level of the TDI of 12 associated with line 17.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s). Columns (A) through (I) only.
17.12.3 NO. GRADE 11 TP DISP–The number of entities from line 17.12 where the grade level of the TDI is 11. Columns (A) through (I) only.
17.12.3.1 GRADE 11 TP IMM RES–The number of entities with a grade level of the TDI of 11 associated with line 17.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s). Columns (A) through (I) only.
17.12.3.2 GRADE 11 TP DR/NR–The number of entities with a grade level of the TDI of 11 associated with line 17.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s). Columns (A) through (I) only.
17.12.4 NO. GRADE 09 TP DISP–The number of entities from line 17.12 where the grade level of the TDI is 9. Columns (A) through (I) only.
17.12.4.1 GRADE 09 TP IMM RES–The number of entities with a grade level of the TDI of 9 associated with line 17.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s). Columns (A) through (I) only.
17.12.4.2 GRADE 09 TP DR/NR–The number of entities with a grade level of the TDI of 9 associated with line 17.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s). Columns (A) through (I) only.
17.12.5 NO. TP DISP TC 597/598–The number of entities from line 17.12 where all the TDI modules were disposed by either TC 597 or TC 598 and there are no remaining TDAs in inventory. Columns (A) through (I) only.
IDS GENERATED (literal only)
17.13 IDS TDI DISPOSITIONS–The number of TDIs/TDI modules removed from inventory from line 17.7 where the Closing Code indicated the closing transaction came from the Inventory Delivery System.
17.13.1 IDS TP TDI ONLY DISP–The number of Stand–Alone TDIs from line 17.13 removed from inventory where Closing Code indicated the closing transaction came from the Inventory Delivery System and there is no remaining TDA. Columns (A) through (I) only.
18.0 RESERVED (literal only)
TDI INVENTORY (literal only)
19.0 NO. TDI INVENTORY–The number of open TDIs/TDI modules in CSCO at the end of the report period.
19.1 NO. A6020B 8600 OR 8601–The number of TDIs/TDI modules from line 19.0 where the assignment number ends with 8600 or 8601, indicating the Automated 6020B program.
19.2 NO. SFR 8000 OR 8001–The number of TDIs/TDI modules from line 19.0 where the assignment number is 8000 or 8001, indicating the Automated Substitute for Return program.
19.2.1 NO. SFR 8000/8001 W/TDA–The number of TDI entities line 19.2 where the assignment number is 8000 or 8001 and there is at least one associated TDA in status 22, 24 or 26. Columns (A) through (I) only.
19.3 Primary AO VARIES–The number of TDIs where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different than the AO of assignment.
19.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
19.5 LESS THAN 6 MONTHS–The number of TDIs/TDI modules from line 19.0 residing in CSCO inventory less than 26 cycles.
19.6 6 MONTHS TO 9 MONTHS–The number of TDIs/TDI modules from line 19.0 where the TDI moved into CSCO at least 26 cycles but less than 39 cycles ago.
19.7 10 MONTHS TO 15 MONTHS–The number of TDIs/TDI modules from line 19.0 where the TDI moved into CSCO at least 39 cycles but less than 65 cycles ago.
19.8 16 MONTHS & OVER–The number of TDIs/TDI modules from line 19.0 where the TDI moved into CSCO at least 65 cycles ago.
19.9 ACCELERATED–The number of TDIs/TDI modules from line 19.0 which have a primary code of 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)
19.10 NO. MODS TY 2009 & PRIOR–The number of TDI modules from line 19.0 where the tax period is 12–31–2009 or earlier. Columns (J) through (R) only.
19.11 NO. MODS TY 2010–The number of TDI modules from line 19.0 where the tax period falls in tax year 2010. Columns (J) through (R) only.
19.12 NO. MODS TY 2011–The number of TDI modules from line 19.0 where the tax period falls in tax year 2011. Columns (J) through (R) only.
19.13 NO. MODS TY 2012–The number of TDI modules from line 19.0 where the tax period falls in tax year 2012. Columns (J) through (R) only.
19.14 NO. MODS TY 2013–The number of TDI modules from line 19.0 where the tax period falls in tax year 2013. Columns (J) through (R) only.
19.15 NO. MODS TY 2014–The number of TDI modules from line 19.0 where the tax period falls in tax year 2014. Columns (J) through (R) only.
19.16 NO. MODS TY 2015–The number of TDI modules from line 19.0 where the tax period falls in tax year 2015. Columns (J) through (R) only.
19.16.1 NO. MODS TX PRD 201503–The number of TDI modules from line 19.16 where the tax period is equal to 3–31–2015. Columns (J) through (R) only.
19.16.2 NO. MODS TX PRD 201506–The number of TDI modules from line 19.16 where the tax period is equal to 6–30–2015. Columns (J) through (R) only.
19.16.3 NO MODS TX PRD 201509–The number of TDI modules from line 19.16 where the tax period is equal to 9–30–2015. Columns (J) through (R) only.
19.16.4 NO. MODS TX PRD 201512–The number of TDI modules from line 19.16 where the tax period is equal to 12–31–2015. Columns (J) through (R) only.
19.17 NO. MODS TY 2016–The number of TDI modules from line 19.0 where the tax period falls in tax year 2016. Columns (J) through (R) only.
19.17.1 NO. MODS TX PRD 201603–The number of TDI modules from line 19.17 where the tax period equals 3–31–2016. Columns (J) through (R) only.
19.17.2 NO. MODS TX PRD 201606–The number of TDI modules from line 19.17 where the tax period equals 6–30–2016. Columns (J) through (R) only.
19.17.3 NO. MODS TX PRD 201609–The number of TDI modules from line 19.17 where the tax period equals 9–30–2016. Columns (J) through (R) only.
19.17.4 NO. MODS TX PRD 201612–The number of TDI modules from line 19.17 where the tax period equals 12–31–2016. Columns (J) through (R) only.
19.18 NO. MODS TY 2017–The number of TDI modules from line 19.0 where the tax period falls in tax year 2017. Columns (J) through (R) only.
19.18.1 NO. MODS TX PRD 201703–The number of TDI modules from line 19.18 where the tax period is 3–31–2017. Columns (J) through (R) only.
19.18.2 NO. MODS TX PRD 201706–The number of TDI modules from line 19.18 where the tax period is 6–30–2017. Columns (J) through (R) only.
19.18.3 NO. MODS TX PRD 201709–The number of TDI modules from line 19.18 where the tax period is 9–30–2017. Columns (J) through (R) only.
19.18.4 NO. MODS TX PRD 201712–The number of TDI modules from line 19.18 where the tax period is 12–31–2017. Columns (J) through (R) only.
GRADE LEVEL DATA (literal only)
19.19 NO. GRADE 13–The number of TDIs/TDI modules from line 19.0 where the grade level of the TDI is 13.
19.19.1 GRADE 13 WITH TDA–The number of TDI entities from line 19.19 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
19.20 NO. GRADE 12–The number of TDIs/TDI modules from line 19.0 where the grade level of the TDI is 12.
19.20.1 GRADE 12 WITH TDA–The number of TDI entities from line 19.20 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
19.21 NO. GRADE 11–The number of TDIs/TDI modules from line 19.0 where the grade level of the TDI is 11.
19.21.1 GRADE 11 WITH TDA–The number of TDI entities from line 19.21 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
19.22 NO. GRADE 09–The number of TDIs/TDI modules from line 19.0 where the grade level of the TDI is 9.
19.22.1 GRADE 09 WITH TDA–The number of TDI entities from line 19.22 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
19.23 TOTAL W/TDA–The total number of TDIs from line 19.0 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26. Columns (A) through (I) only.
19.24 NO. REFUND FREEZE–The number of TDIs/TDI modules from line 19.0 where the taxpayer has a frozen refund.
19.25 NO. FED EMPL/RET–The number of TDIs/TDI modules from line 19.0 where the taxpayer is currently designated as either a federal employee or federal retiree.
19.26 NO. 8001–The number of TDIs/TDI modules from line 19.0 where the assignment number is 8001, indicating the Substitute for Return program.
19.27 RESERVED (literal only)
19.28 RESERVED (literal only)
19.29 RESERVED (literal only)
19.30 NO. MODS MFT 52 000000–The number of TDI Modules from line 19.0 where the MFT = 52 and the tax period shows as 000000. Columns (J) through (R).
19.31 RESERVED (literal only)
19.32 RESERVED (literal only)
19.33 CSCO TDI ONLY PYRAMID–The number of BMF PYRAMIDER entities assigned to CSCO with no remaining TDAs that meet the pyramiding criteria with TDIs only and with no associated TDAs. Columns (A) through (I).
20.0 RESERVED (literal only)

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

COLUMNS COLUMN TITLE AND DEFINITION
(A) IMF MODULES–Total of IMF TDI module counts associated with Part 1, Column (O) (includes mainly nonfiler, but can include old stop filer, CAWR and manually requested modules as well).
(B) IMF WI MODULES–Total of TDI module counts associated with Part 1, Column (L) where the BOD code of taxpayer is currently Wage and Investment (W&I).
(C) FEDERAL MODULES–Total of IMF TDI modules from Part 1, Column (R) where the federal employee/retiree code is on.
(D) NMF/EPMF MODULES–The total number of NMF and EPMF TDI module associated with Part 1, Column (Q).
(E) TOTAL BMF MODULES–Total BMF TDI module counts associated with Part 1, Column (P).
(F) BMF FORM 941–MFT 01 module counts associated with Part 2, Column (E).
(G) BMF FORM 940–MFT 10 module counts associated with Part 2, Column (E).
(H) BMF FORM 1120–MFT 02 module counts associated with Part 2, Column (E).
(I) BMF OTHER–All other modules for MFTs on the BMF associated with Part 2, Column (E) not shown in columns (F), (G) and (H).
(J) TE/GE MODULES–The total number of BMF modules associated with Part 1, Column (P) where the BOD code of taxpayer is currently Tax Exempt/Government Entity (TE/GE).
(K) LB MODULES–The total number of BMF modules associated with Part 1, Column (P) where the BOD code of taxpayer is currently Large Business and International (LB&I).
TC 590 NOT LIABLE (literal only)
LINE NUMBER LINE TITLE AND DEFINITION
1.1 CC 000, 066–All TC 590s posted prior to the implementation of (CC) closing codes (system generated). Closing code 066 is reserved for ICS.
1.2 CLOSING CD 001–Not liable for annual return–Short period return posted (system generated).
1.3 CLOSING CD 002–Suppressed FOD delinquency (system generated).
1.4 CLOSING CD 003–Suppressed period prior to return due date (system generated).
1.5 CLOSING CD 004–Alternate return filing requirement–not liable this MFT and period (system generated).
1.6 CLOSING CD 014–Not liable this period–subsidiary organization.
1.7 CLOSING CD 019–Suppressed in notice status.
1.8 CLOSING CD 020–Not liable this period.
1.9 CLOSING CD 021–Not liable this period as income below filing requirement.
1.10 CC 025, 050, 075–Not liable this period.

Note:

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

1.11 CC 026, 051, 076–Not liable this period as taxpayer's income below filing requirement.
1.12 CC 027, 052, 077–No return secured this period. Little or no tax due.
1.13 CC 028, 053, 078–No return secured this period as taxpayer due refund.
1.14 CC 038, 063–Not liable this period determination made after 6020(b) or Substitute for Return (SFR) classification.
1.15 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020(b) program (CC 008).
1.16 CLOSING CD 099–Not liable this period. Determination made after systemic exchange with state tax authorities.
TC 591 NO LONGER LIABLE (literal only)
2.1 CC 000, 066–All TC 591s posted prior to the implementation of closing codes (system generated). Generated on all open modules if TC 591 with a valid closing code is input on an earlier module with the same MFT unless the disposition is from ICS which uses closing code 066.
2.2 CLOSING CD 001–No longer liable for return–Final short period return posted (system generated).
2.3 CLOSING CD 010–Filing requirement deleted–Suppressed module (system generated).
2.4 CLOSING CD 011–Form 11 filing requirement deleted after notice issuance (system generated).
2.5 CLOSING CD 020–No longer liable for return.
2.6 CC 025, 050, 075–No longer liable for return.
2.7 CC 038, 063–No longer liable for return determination made after case classified as 6020(b) or Substitute for Return (SFR).
2.8 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020(b) program (CC 008).
2.9 CLOSING CD 099–No longer liable. Determination made after exchange with state tax authorities.
TC 594 PREVIOUSLY FILED (literal only)
3.1 CLOSING CD 022–Return previously filed.
3.2 CLOSING CD 023–Filed as spouse on joint return.
3.3 CC 033, 058, 083–Return previously filed.
3.4 CC 034, 059, 084–Filed as spouse on previously filed joint return.
3.5 CC 038, 063, 064–Return previously filed determination after case classified as 6020(b) or SFR case.
3.6 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020(b) program (CC 008).
TC 599 RETURN SECURED (literal only)
4.1 CLOSING CD 006–Return being processed (system generated).
4.2 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020(b) program (CC 008).
4.3 CLOSING CD 017–Unprocessable return. Used by Submission Processing.
4.4 CLOSING CD 018–Return in progress on or after due date. Used by Submission Processing.
4.5 CLOSING CD 024–Return secured.
4.6 CC 038, 063–6020(b) or SFR processed for assessment due to inadequate or no response from taxpayer.
4.7 CC 009, 039, 064, 089–6020(b) or ASFR program resulted in agreement by taxpayer or acceptable return from taxpayer.
4.8 CC 040, 065, 090–Reserved for CC 040 and 065. CC 090 indicates return processed under the Employment Tax Adjustment Program (ETAP).
4.9 CC 042, 067, 092–Return secured from taxpayer in bankruptcy.
4.10 CC 044, 069, 094–Taxable return secured.
4.11 CC 046, 071, 096–Non–taxable return secured.
4.12 CC 049, 074, 099–Return secured. Closing Code 099 is generated on blocks out of balance at the campuses after the delinquency check by Submission Processing. Closing Code 074 is used by Exempt Organizations for subsequent returns secured during an examination of an exempt organization. Closing Code 049 is reserved.
TC 593 UNABLE TO LOCATE (literal only)
5.1 CC 000, 066–System generated on subsequent modules are present on IDRS when an earlier module with the same MFT is disposed by TC 593 (unable to locate) unless the disposition is from ICS which uses closing code 066.
5.2 CC 032, 057, 082–Unable to locate.
5.3 CC 038, 063–Unable to locate determination made after taxpayer classified as part of a 6020(b) or SFR program.
5.4 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020(b) program (CC 008).
5.5 CC 030, 056, 080– IMF Unable to Contact.

Note:

IMF only.

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

TOTAL BMF (literal only)
COLUMNS COLUMN TITLE AND DEFINITION
(A) FIRST NOTICE–BMF First Notice counts.
(B) SECOND NOTICE–BMF Second Notice counts.
(C) THIRD NOTICE–BMF Third Notice counts.
(D) FOURTH NOTICE–BMF Fourth Notice counts.
(E) FIRST NOTICE–IMF First Notice counts.
(F) SECOND NOTICE–IMF Second Notice counts.
(G) THIRD NOTICE–IMF Third Notice counts.
(H) FOURTH NOTICE–IMF Fourth Notice counts.
(I) FIRST NOTICE–IMF first notice counts from column E where the BOD of the taxpayer is W&I.
(J) SECOND NOTICE– IMF second notice counts from column F where the BOD of the taxpayer is W&I.
(K) THIRD NOTICE–IMF third notice counts from column G where the BOD of the taxpayer is W&I.
(L) FOURTH NOTICE–IMF fourth notice counts from column H where the BOD of the taxpayer is W&I.
(M) FIRST NOTICE–IMF first notice counts from column E where the BOD of the taxpayer is SB/SE.
(N) SECOND NOTICE–IMF second notice counts from column F where the BOD of the taxpayer is SB/SE.
(O) THIRD NOTICE IMF third notice counts from column G where the BOD of the taxpayer is SB/SE.
(P) FOURTH NOTICE–IMF fourth notice counts from column H where the BOD of the taxpayer is SB/SE.
(Q) FIRST NOTICE–IMF First Notice counts from Column E on federal employee or federal retirees.
(R) SECOND NOTICE–IMF Second Notice counts from Column F on federal employee or federal retirees.
(S) THIRD NOTICE–IMF Third Notice counts from Column G on federal employee or federal retirees.
(T) FOURTH NOTICE–IMF Fourth Notice counts from Column H on federal employee or federal retirees.
(U) FIRST NOTICE–IMF First Notice counts from Column E on federal employee or federal retirees where the BOD of the taxpayer is W&I.
(V) SECOND NOTICE–IMF Second Notice counts from Column F on federal employee or federal retirees where the BOD of the taxpayer is W&I.
(W) THIRD NOTICE–IMF Third Notice counts from Column G on federal employee or federal retirees where the BOD of the taxpayer is W&I.
(X) FOURTH NOTICE–IMF Fourth Notice counts from Column H on federal employee or federal retirees where the BOD of the taxpayer is W&I.
BMF LB & BMF TE (literal only)
(AA) FIRST NOTICE–BMF First Notice counts from column A where the BOD of the taxpayer is LB&I.
(BB) SECOND NOTICE–BMF Second Notice counts from column B where the BOD of the taxpayer is LB&I.
(CC) THIRD NOTICE–BMF Third Notice counts from column Cwhere the BOD of the taxpayer is LB&I.
(DD) FOURTH NOTICE–BMF Fourth Notice counts from column D where the BOD of the taxpayer is LB&I.
(EE) FIRST NOTICE–BMF First Notice counts from column A where the BOD of the taxpayer is TE/GE.
(FF) SECOND NOTICE–BMF Second Notice counts from column B where the BOD of the taxpayer is TE/GE.
(GG) THIRD NOTICE–BMF Third Notice counts from column C where the BOD of the taxpayer is TE/GE.
(HH) FOURTH NOTICE–BMF Fourth Notice counts from column D where the BOD of the taxpayer is TE/GE.
BMF SB/SE & Assgn 8600 (literal only)
(II) FIRST NOTICE–BMF First Notice counts from column A where the BOD of the taxpayer is SB/SE.
(JJ) SECOND NOTICE–BMF Second Notice counts from column B where the BOD of the taxpayer is SB/SE.
(KK) THIRD NOTICE–BMF Third Notice counts from column C where the BOD of the taxpayer is SB/SE.
(LL) FOURTH NOTICE–BMF Fourth Notice counts from column D where the BOD of the taxpayer is SB/SE.
(MM) FIRST NOTICE–BMF First Notice counts from column A where the Assignment number ends with 8600 (future use for automated 6020B).
(NN) SECOND NOTICE–BMF Second Notice counts from column B where the Assignment number ends with 8600 (future use for automated 6020B).
(OO) THIRD NOTICE–BMF Third Notice counts from column C where the Assignment number ends with 8600 (future use for automated 6020B).
(PP) FOURTH NOTICE–BMF Fourth Notice counts from column D where the Assignment number ends with 8600 (future use for automated 6020B).
LINE NUMBER LINE TITLE AND DEFINITION
ISSUANCES (literal only)
1.0 TOTAL ISSUANCES–The number of TDI notice modules issued this report period.
1.1 RESERVED (literal only)
DISPOSITIONS (literal only)
2.0 TOTAL DISPOSITIONS–The number of TDI notice modules that were closed this report period. The following lines 2.1 through 2.3 are breakout lines showing how the Return Delinquency Notice (aka TDI Notice) was closed. Lines 2.1.1, 2.1.2 and 2.2.1 through 2.2.8 show the Transaction Codes which closed the Notice module. The breakout lines show the sum of the basic categories of Disposition: 2.1 TOTAL IMMED. RESOLUTION (lines 2.1.1 plus 2.1.2); 2.2 TOTAL DR/NR (2.2.1 through 2.2.9); and 2.3 Other DISP.
2.1 TOTAL IMMED. RESOLUTION–The number of TDI notice modules from line 2.0 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 2.1.1 and 2.1.2.
2.1.1 150–RETURN POSTED–The number of TDI notice modules that went to an Immediate Resolution status this period due to a pending or posted return (TC150) or remittance with a return (TC610).
2.1.2 599–RETURN SECURED–The number of TDI notice modules that were disposed this report period as a result of pending or posted return secured (TC599).
2.2 TOTAL DR/NR–The number of TDI notice modules from line 2.0 that were disposed this report period by other than TCs 150, 610, or 599. This includes notice modules that met the suppression criteria as well as re-sequenced modules.
2.2.1 590–NOT LIABLE THIS PER–The number of TDI notice modules from line 2.2 closed during the report period with a pending or posted TC 590, not liable this period.
2.2.2 591–NO LONGER LIABLE–The number of TDI notice modules from line 2.2 closed during the report period with a pending or posted TC 591, no longer liable.
2.2.3 593–UNABLE TO LOCATE–The number of TDI notice modules from line 2.2 closed during the report period with a pending or posted TC 593, unable to locate.
2.2.3.1 TC 593 VIA IDS–The number of TDI notice modules from line 2.2.3 closed via CC 79, indicating it was closed by the IDS system.
2.2.4 594–RTN PREV. FILED–The number of TDI notice modules from line 2.2 that were disposed this report period as a result of pending or posted TC 594, return previously filed.
2.2.5 595–REFERRED TO EXAM–The number of TDI notice modules from line 2.2 closed during the report period with a pending or posted TC 595, referred to Examination.
2.2.6 596–REF TO CID–The number of TDI notice modules from line 2.2 closed during the report period with TC 596, referred to Criminal Investigation.
2.2.7 597–SURVEYED–The number of TDI notice modules from line 2.2 disposed during the report period with TC 597, surveyed.
2.2.7.1 RESERVED (literal only)
2.2.8 598–SHELVED–The number of TDI notice modules from line 2.2 disposed during the report period by TC 598, shelved.
2.2.9 SUPPRESSED TDIs–The number of TDI notice modules that were closed this report period because the last return amount was below tolerance for TDI processing. This count appears in columns (B), (F), (J), and (N).
2.3 OTHER DISP–The number of TDI notice modules closed this report period by reasons other than a return, TC59X, or suppressed (TIN merger, filing requirement change, etc).
2.4 TO TDI–The number of TDI notice modules that changed to TDI status during the report period.
2.4.1 NO. TO 0110–The number of TDI notice modules from line 2.4 issued to Branch/Group/Employee assignment number 0110 which indicates the TDI went to ACS/CS with related paper documents at CSCO.
2.4.2 NO. TO 64XX–The number of TDI notice modules from line 2.4 issued to Branch/Group/Employee assignment numbers 6400 through 6499 which indicated CSCO determined the TDI should not be worked by Field Collection Areas.
2.4.3 DUE UNDEL CD–The number of TDI notice modules from line 2.4 (TO TDI) that changed to TDI status during the report period with an undeliverable notice code (Notice Code U).
2.4.4 PRIM CD B–The number of TDI notice modules from line 2.4 (TO TDI) that changed to TDI status during the report period with a Primary TDI Code of B. Primary Code B notices are normally suppressed after the second return delinquency notice.
2.5 RESERVED (literal only)
2.5.1 RESERVED (literal only)
2.5.2 RESERVED (literal only)
2.5.3 RESERVED (literal only)
INVENTORY (literal only)
3.0 TAXPAYERS–The number of taxpayers with at least one module in open TDI notice status.
3.1 TOTAL INVENTORY–The number of TDI notice modules in open notice status at the end of the report period.
3.1.1 NO. 0–5 CYCLES–The number of TDI notice modules from line 3.1 where the status cycle is at least five cycles prior to the current cycle.
3.1.2 NO. 6–25 CYCLES–The number of TDI notice modules from line 3.1 where the status cycle is at least 6 cycles, but no more than 25 cycles prior to the current cycle.
3.1.3 26 CYCLES & OVER–The number of TDI notice modules from line 3.1 where the status cycle is at least 26 cycles prior to the current cycle.
3.2 RESERVED (literal only)
3.3 RESERVED (literal only)

Return Delinquency Monthly Notice Reports
Report Symbols NO–5000–3–NOT & NO–5000–4–NOT
Part 2–TDI Notices (TC 59X Closing Codes)

COLUMNS COLUMN TITLE AND DEFINITIONS
TOTAL BMF (literal only)
(A) FIRST NOTICE–BMF First Notice counts associated with Part 1, Column (A).
(B) SECOND NOTICE–BMF Second Notice counts associated with Part 1, Column (B).
(C) THIRD NOTICE–BMF Third Notice counts associated with Part 1, Column (C).
(D) FOURTH NOTICE–BMF Fourth Notice counts associated with Part 1, Column (D).
TOTAL IMF (literal only)
(E) FIRST NOTICE–IMF First Notice counts associated with Part 1, Column (E).
(F) SECOND NOTICE–IMF Second Notice counts associated with Part 1, Column (F).
(G) THIRD NOTICE–IMF Third Notice counts associated with Part 1, Column (G).
(H) FOURTH NOTICE–IMF Fourth Notice counts associated with Part 1, Column (H).
WI IMF & SB/SE IMF (literal only)
(I) FIRST NOTICE– IMF First Notice counts from column E where the BOD of the taxpayer is W&I.
(J) SECOND NOTICE– IMF Second Notice counts from column F where the BOD of the taxpayer is W&I.
(K) THIRD NOTICE– IMF Third Notice counts from column G where the BOD of the taxpayer is W&I.
(L) FOURTH NOTICE– IMF Fourth Notice counts from column H where the BOD of the taxpayer is W&I.
(M) FIRST NOTICE– IMF First Notice counts from column E where the BOD of the taxpayer is SB/SE.
(N) SECOND NOTICE– IMF Second Notice counts from column F where the BOD of the taxpayer is SB/SE.
(O) THIRD NOTICE– IMF Third Notice counts from column G where the BOD of the taxpayer is SB/SE.
(P) FOURTH NOTICE– IMF Fourth Notice counts from column H where the BOD of the taxpayer is SB/SE.
IMF FEDERAL & WI FEDERAL (literal only)
(Q) FIRST NOTICE–IMF First Notice counts from column E on federal employees or federal retirees.
(R) SECOND NOTICE–IMF Second Notice counts from column F on federal employees or federal retirees.
(S) THIRD NOTICE–IMF Third Notice counts from column G on federal employees or federal retirees.
(T) FOURTH NOTICE–IMF Fourth Notice counts from column H on federal employees or federal retirees.
(U) FIRST NOTICE–IMF First Notice counts from column E on federal employees or federal retirees where the BOD of the taxpayer is W&I.
(V) SECOND NOTICE–IMF Second Notice counts from column F on federal employees or federal retirees where the BOD of the taxpayer is W&I.
(W) THIRD NOTICE–IMF Third Notice counts from column G on federal employees or federal retirees where the BOD of the taxpayer is W&I.
(X) FOURTH NOTICE–IMF Fourth Notice counts from column H on federal employees or federal retirees where the BOD of the taxpayer is W&I.
BMF LB & BMF TE
(AA) FIRST NOTICE– BMF First Notice counts from column A where the BOD of the taxpayer is LB&I.
(BB) SECOND NOTICE– BMF Second Notice counts from column B where the BOD of the taxpayer is LB&I.
(CC) THIRD NOTICE– BMF Third Notice counts from column C where the BOD of the taxpayer is LB&I.
(DD) FOURTH NOTICE– BMF Fourth Notice counts from column D where the BOD of the taxpayer is LB&I.
(EE) FIRST NOTICE– BMF First Notice counts from column A where the BOD of the taxpayer is TE/GE.
(FF) SECOND NOTICE– BMF Second Notice counts from column B where the BOD of the taxpayer is TE/GE.
(GG) THIRD NOTICE– BMF Third Notice counts from column C where the BOD of the taxpayer is TE/GE.
(HH) FOURTH NOTICE– BMF Fourth Notice counts from column D where the BOD of the taxpayer is TE/GE.
BMF SB & Assgn 8600
(II) FIRST NOTICE– BMF First Notice counts from column A where the BOD of the taxpayer is SB/SE.
(JJ) SECOND NOTICE– BMF Second Notice counts from column B where the BOD of the taxpayer is SB/SE.
(KK) THIRD NOTICE– BMF Third Notice counts from column C where the BOD of the taxpayer is SB/SE.
(LL) FOURTH NOTICE– BMF Fourth Notice counts from column D where the BOD of the taxpayer is SB/SE.
(MM) FIRST NOTICE– BMF First Notice counts from column A where the Assignment Number ends with 8600
(NN) SECOND NOTICE– BMF Second Notice counts from column B where Assignment Number ends with 8600
(OO) THIRD NOTICE– BMF Third Notice counts from column C where the Assignment Number ends with 8600
(PP) FOURTH NOTICE– BMF Fourth Notice counts from column D where the Assignment Number ends with 8600
LINE NUMBERS LINE TITLE AND DEFINITION
TC 590 NOT LIABLE (literal only)
1.1 CC 000, 066–All TC 590s posted prior to the implementation of closing codes (system generated). Closing code 066 is reserved for ICS.
1.2 CLOSING CD 001–Not liable for annual return–Short period return posted (system generated).
1.3 CLOSING CD 002–Suppressed FOD delinquency (system generated).
1.4 CLOSING CD 003–Suppressed period prior to return due date (system generated).
1.5 CLOSING CD 004–Alternate return filing requirement–not liable this MFT and period (system generated).
1.6 CLOSING CD 014–Not liable this period–subsidiary organization.
1.7 CLOSING CD 019–Suppressed in notice status.
1.8 CLOSING CD 020–Not liable this period.
1.9 CLOSING CD 021–Not liable this period as income below filing requirement.
1.10 CC 025, 050, 075–Not liable this period.

Note:

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

1.11 CC 026, 051, 076–Not liable this period as taxpayer's income below filing requirement.
1.12 CC 027, 052, 077–No return secured this period. Little or no tax due.
1.13 CC 028, 053, 078–No return secured this period as taxpayer due refund.
1.14 CC 038, 063–Not liable this period determination made after 6020(b) or Substitute for Return (SFR) classification.
1.15 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020(b) program (CC 008).
1.16 CLOSING CD 099–Not liable this period. Determination made after systemic exchange with state tax authorities.
TC 591 NO LONGER LIABLE (literal only)
2.1 CC 000, 066–All TC 591s posted prior to the implementation of closing codes (system generated). Generated on all open modules if TC 591 with a valid closing code is input on either earlier module with the same MFT unless the disposition is from ICS which uses closing code 066.
2.2 CLOSING CD 001–No longer liable for return–Final short period return posted (system generated).
2.3 CLOSING CD 010–Filing requirement deleted–Suppressed module (system generated).
2.4 CLOSING CD 011–Form 11 filing requirement deleted after notice issuance (system generated).
2.5 CLOSING CD 020–No longer liable for return.
2.6 CC 025, 050, 075–No longer liable for return.
2.7 CC 038, 063 –No longer liable for return determination made after case classified as 6020(b) or Substitute for Return (SFR).
2.8 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020(b) program (CC 008).
2.9 CLOSING CD 099–No longer liable. Determination made after exchange with state tax authorities.
TC 594 PREVIOUSLY FILED (literal only)
3.1 CLOSING CD 022–Return previously filed.
3.2 CLOSING CD 023–Filed as spouse on joint return.
3.3 CC 033, 058, 083–Return previously filed.
3.4 CC 034, 059, 084–Filed as spouse on previously filed joint return.
3.5 CC 038, 063, 064–Return previously filed determination after case classified as 6020(b) or SFR.
3.6 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020(b) program (CC 008).
TC 599 RETURN SECURED (literal only)
4.1 CLOSING CD 006–Return being processed (system generated).
4.2 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020(b) program (CC 008).
4.3 CLOSING CD 017–Unprocessable return. Used by Submission Processing.
4.4 CLOSING CD 018–Return in progress on or after due date. Used by Submission Processing.
4.5 CLOSING CD 024–Return secured.
4.6 CC 038, 063–6020(b) or Substitute for Return processed for assessment due to inadequate or no response from taxpayer.
4.7 CC 009, 039, 064, 089–6020(b) or SFR program resulted in agreement by taxpayer or acceptable return from taxpayer.
4.8 CC 040, 065, 090–Reserved for CC 040 and 065. CC 090 indicates return processed under the Employment Tax Adjustment Program (ETAP).
4.9 CC 042, 067, 092–Return secured from taxpayer in bankruptcy.
4.10 CC 044, 069, 094–Taxable return secured.
4.11 CC 046, 071, 096–Non–taxable return secured.
4.12 CC 049, 074, 099–Return secured. Closing Code 099 is generated on blocks out of balance at the service centers by Submission Processing after delinquency checks. Closing Code 074 is used by Exempt Organizations to identify subsequent returns secured as part of an examination of an exempt organization Closing Code 049 is reserved.
TC 593 UNABLE TO LOCATE (literal only)
5.1 CC 000, 066–System generated on subsequent modules are present on IDRS when an earlier module with the same MFT is disposed by TC 593 (unable to locate) unless the disposition is from ICS which uses closing code 066.
5.2 CC 032, 057, 082–Unable to Locate.
5.3 CC 038, 063–Unable to locate determination made after taxpayer classified as part of a 6020(b) or SFR program.
5.4 ASFR/A6020B–The number of modules closed with CC 008 or 088, indicating that the case was closed by either the ASFR program (CC 088), or the A6020(b) program (CC 008).
5.5 CC 030, 056, 080– IMF Unable to Contact.

Note:

IMF only.

Installment Agreement Reports
Report Symbol NO–5000–5 & NO–5000–6
Part 1 - IAs

COLUMNS COLUMN TITLE AND DEFINITION
(A) TOTAL NUMBER–The number of entities or modules in Installment Agreement status (6X). This is the sum of columns (C) and (E).
(B) TOTAL AMOUNT–The dollar amounts associated with the modules in column A. This is the sum of columns (D) and (F).
(C) IMF NUMBER–The number of IMF Installment Agreements included in column A.
(D) IMF AMOUNT–The dollar amounts associated with the modules in column C.
(E) BMF/OTHER NUMBER–The number of BMF and other (non–IMF) Installment Agreements included in column A (IRAF IAs are included).
(F) BMF/OTHER AMOUNT–The dollar amounts associated with the modules in column E (IRAF IAs are included).
(G) DDIA NUMBER–The number of Direct Debit Installment Agreements (DDIA), formerly known as Electronic Fund Transfer (EFT) Installment Agreements included in column A.
LINE NUMBER LINE TITLE AND DEFINITION
ISSUANCES (INTO I.A.) (literal only)
1.1 ENTITIES TO I.A.–The number of taxpayers/associated dollar amounts that 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.
1.1.1 STREAMLINED–The number and associated dollar amount of agreements from line 1.1 based on specific Originator Codes input (11, 21, 31, 41, 42, 45, 51, 54, 59, 61, 71, 73, 74, 76, 78, or 81) on agreements to signal that the taxpayer was granted an agreement without a Collection Information Statement being required.
1.1.2 FROM PREASSESS–The number and associated dollar amount of agreements from line 1.1 which are the result of command code IAPND.
1.1.3 $10,000 & UNDER–The number and associated dollar amount of agreements from line 1.1 where the aggregate unpaid balance of assessment at the time the agreement is input is $10,000.99 or less. (Sum of assessed balance of all modules input via command code IAORG.)
1.1.4 $10,001–25,000–The number and associated dollar amount of agreements from line 1.1 where the aggregate unpaid balance of assessment at the time the agreement is input is greater than $10,000.99 and less than $25,001.00. (Sum of assessed balance of all modules input via command code IAORG.)
1.1.5 $25,001–50,000–The number and associated dollar amount of agreements from line 1.1 where the aggregate unpaid balance of assessment at the time the agreement is input is greater than $25,000.99 and less than $50,001. (Sum of assessed balance of all modules input via command code IAORG.)
1.1.6 $50,001–100,000–The number and associated dollar amount of agreements from line 1.1 where the aggregate unpaid balance of assessment at the time the agreement is input is greater than $50,000.99 and less than $100,001. (Sum of assessed balance of all modules input via command code IAORG.)
1.1.7 $100,001–999,999–The number and associated dollar amount of agreements from line 1.1 where the aggregate unpaid balance of assessment at the time the agreement is input is greater than $100,000.99 and less than $1,000,000.00. (Sum of assessed balance of all modules input via command code IAORG.)
1.1.8 $1,000,000 & OVER–The number and associated dollar amount of agreements from line 1.1 where the aggregate unpaid balance of assessment at the time the agreement is input is at least $1,000,000.00. (Sum of assessed balance of all modules input via command code IAORG.)
1.1.9 ON QUEUE TP–The number of agreements for Columns B, D & F and the associated dollar amount, from line 1.1 where the IDRS assignment number is for the Queue (DOAO7000).
1.1.10 DIRECT DEBIT I.A.–The number of agreements for Columns B, D & F and the associated dollar amount, from line 1.1 of Direct Debit Installment Agreements.
1.1.11 PAYROLL DEDUCT I.A.–The number of agreements for Columns B, D & F and the associated dollar amounts, from line 1.1, of Payroll Deduction Installment Agreements.
1.1.12 NO. W/1 MODULE–The number of agreements from line 1.1 where the associated number of tax modules equals one. For columns B, D and F the associated dollar amount of the unpaid balance of assessment at the time the agreement originated.
1.1.13 NO. W/2 MODULES–The number of agreements from line 1.1 where the associated number of tax modules equals two. For columns B, D and F the associated dollar amount of the unpaid balance of assessment at the time the agreement originated.
1.1.14 NO. W/<2 MODULES–The number of agreements from line 1.1 where the associated number of tax modules is three or more. For columns B, D and F the associated dollar amount of the unpaid balance of assessment at the time the agreement originated.
1.1.15 SCHEDULED PAYMENT–The associated scheduled monthly payment amount for agreements shown on line 1.1. Applies to columns B, D and F only.
1.1.15.1 STRMLINE SCH $–The associated scheduled monthly payment amount for the streamline agreements shown on line 1.1.1.
1.1.15.2 PREASSESS SCH $–The associated scheduled monthly payment amount for the agreements shown on line 1.1.2 that originated through IDRS command code IAPND.
1.1.15.3 PROJ EQUAL OR ≤ 6 / SCH $–The number of agreements from line 1.1 where the projected number of months for the agreements is six or less. The amounts shown in columns B, D and F are for the originally scheduled payments (for example, if the original payment on three IAs was $500 each, $1,500 would show in this column).

Note:

The above example (if the original payment on three IAs was $500 each, $1,500 would show in this column) applies to Lines 1.1.15.4 through 1.1.15.8.

1.1.15.4 PROJ 7–12/ SCH $–The number of agreements from line 1.1 where the projected number of months for the agreements is greater than 6 and less than 13. The amounts shown in columns B, D and F are for the originally scheduled payments.
1.1.15.5 PROJ 13–24/ SCH $–The number of agreements from line 1.1 where the projected number of months for the agreements is greater than 12 and less than 25. The amounts shown in columns B, D and F are for the originally scheduled payments.
1.1.15.6 PROJ 25–36/ SCH $–The number of agreements from line 1.1 where the projected number of months for the agreements is greater than 24 and less than 37. The amounts shown in columns B, D and F are for the originally scheduled payments.
1.1.15.7 PROJ 37–98/ SCH $–The number of agreements from line 1.1 where the projected number of months for the agreements is greater than 36 and less than 99. The amounts shown in columns B, D and F are for the originally scheduled payments.
1.1.15.8 PROJ <98/ SCH $–The number of agreements from line 1.1 where the projected number of months for the agreements is greater than 98. The amounts in columns B, D and F are for the originally scheduled payments.
1.1.15.9 SCH UNDER $101–The number of agreements from line 1.1 where the original scheduled monthly payment amount is less than $101.00.
1.1.15.10 SCH $101–200–The number of agreements from line 1.1 where the original scheduled monthly payment amount is greater than $100.99 and less than $201.00.
1.1.15.11 SCH $201–500–The number of agreements from line 1.1 where the original scheduled monthly payment amount is greater than $200.99 and less than $501.00.
1.1.15.12 SCH $501–1,000–The number of agreements from line 1.1 where the original scheduled monthly payment amount is greater than $500.99 and less than $1,001.00.
1.1.15.13 SCH $1,001 & OVER–The number of agreements from line 1.1 where the original scheduled monthly payment amount is greater than $1,000.99.
1.1.16 E–IA TAKEN–ACS–from Online Payment Agreement (OPA), appears on the pages for ACS and TOTAL IAs only. All other functions will show as RESERVED. These are the number and associated dollar amounts (unpaid balance of assessments at the time the IA was issued {went to status 6X} of agreements from line 1.1 taken via the internet website and are credited to ACS due to the IA–ORG CD (IA Originator Code) = 83.
1.1.17 E–IA TAKEN–AM–from Online Payment Agreement (OPA), appears on the pages for CSCO and TOTAL IAs only. All other functions will show as RESERVED. These are the number and associated dollar amounts of agreements from line 1.1 taken via the internet website and are credited to AM (Accounts Management) due to the IA– ORG CD (IA Originator Code) = 82.
1.1.18 CON–WG–LEVY ISSUED–The number and associated dollar amount of taxpayers from line 1.1 that are actually Continuous Wage Levies. This is determined by the last 4 digits of the Agreement Locator Number (ALN) = nn08.
1.1.19 EXT TO PAY ISSUED–The number and associated dollar amount of taxpayers from line 1.1 that are Extensions of Time To Pay (also known as Agreements to Full Pay). This is determined by the last 4 digits of the Agreement Locator Number (ALN) = 9999.
1.1.19.1 EXT TO PAY OPA-The number and associated dollar amount of Extensions from Line 1.1.19 that were processed by the Online Payment Agreement application.
1.1.20 PPIA ISSUED–The number and associated dollar amount of taxpayers from line 1.1 that are Partial Pay IAs. This is determined by the PPIA–ASSET–CD being greater than 0.
1.1.21 RESERVED (literal only)
1.1.22 ATAT ISSUED–Those IAs (number/amount) from line 1.1 where at least one module in the original Agreement is/was an ATAT module.
1.1.23 FERDI IA ISSUED–The number and associated dollar amount of IAs from line 1.1 where the taxpayer has the FERDI indicator present.
1.1.24 ISS W/SRP or ESRP–Those IAs (number/amount) from line 1.1 where the ACA-IA-IND is populated.
1.2 MODULES TO I.A.–The number and associated dollar amount of tax modules that changed from a non–6X status to a 6X status during the report period.
1.2.1 WITH ORIG AGR–The number and associated dollar amount of modules from line 1.2 which were input on agreements from line 1.1.
1.2.1.1 1 MOD 2014 1040–The number of agreements associated with line 1.2.1 where the only module on the agreement is the 2014 Form 1040. For columns B and D the associated dollar amount of the unpaid balance of assessment for the tax module at the end of the week in which it moved into Installment Agreement status (6X).
1.2.1.2 1 MOD 2015 1040–The number of agreements associated with line 1.2.1 where the only module on the agreement is the 2015 Form 1040. For columns B and D the associated dollar amount of the unpaid balance of assessment for the tax module at the end of the week in which it moved into Installment Agreement status (6X).
1.2.1.3 1 MOD 2016 1040–The number of agreements associated with line 1.2.1 where the only module on the agreement is the 2016 Form 1040. For columns B and D the associated dollar amount of the unpaid balance of assessment for the tax module at the end of the week in which it moved into Installment Agreement status (6X).
1.2.1.4 ORIG PREASSESS–The number of tax modules from line 1.2.1 that are the result of the IDRS command code IAPND. For columns B, D and F the associated dollar amount of the unpaid balance of assessment for the tax modules at the end of the week in which they moved into Installment Agreement status (6X).
1.2.2 LATER ADDED ON–The number and associated dollar amount of modules from line 1.2 which were added to an existing Installment Agreement.
1.2.2.1 TO PREASSESS–The number of modules from line 1.2.2 that are added on later to an existing agreement that had originally been established via IDRS command code IAPND. For columns B, D and F, the associated unpaid balance of assessment of the modules.
1.2.2.2 WITHIN 8 CYC–The number of modules from line 1.2.2 that are added on in eight weeks or less to an existing agreement. For columns B, D and F, the associated unpaid balance of assessment of the modules.
1.2.2.3 TO PREASSESS–The number of modules from line 1.2.2.2 that are added on in eight weeks or less to an existing agreement that had originally been established with IDRS command code IAPND. For columns B, D and F, the associated unpaid balance of assessment of the modules.
1.2.2.4 9–52 CYCLES–The number of modules from line 1.2.2 that are added on in more than 8 weeks and less than 53 weeks to an existing agreement. For columns B, D and F, the associated unpaid balance of assessment of the modules.
1.2.2.5 TO PREASSESS–The number of modules from line 1.2.2.4 that are added on in more than 8 weeks and less than 53 weeks to an existing agreement that had been established with IDRS command code IAPND. For columns B, D and F, the associated unpaid balance of assessment of the modules.
1.2.2.6 OVER 1 YEAR–The number of modules from line 1.2.2 that are added on after more than 52 weeks to an existing agreement. For columns B, D and F, the associated unpaid balance of assessment of the modules.
1.2.2.7 TO PREASSESS–The number of modules from line 1.2.2.6 that are added on after more than 52 weeks to an existing agreement that had been established with IDRS command code IAPND. For columns B, D and F, the associated unpaid balance of assessment of the modules.
1.2.2.8 2014 1040–The number of modules for 2014 Forms 1040 (MFT 30 and tax period 201412) added on to existing Installment Agreements. For columns B and D, the associated unpaid balance of assessment of the modules.
1.2.2.9 2015 1040–The number of modules for 2015 Forms 1040 (MFT 30 and tax period 201512) added on to existing Installment Agreements. For columns B and D, the associated unpaid balance of assessment of the modules.
1.2.2.10 2016 1040–The number of modules for 2016 Forms 1040 (MFT 30 and tax period 201612) added on to existing Installment Agreements. For columns B and D, the associated unpaid balance of assessment of the modules.
1.2.2.11 2017 1040–The number of modules for 2017 Forms 1040 (MFT 30 and tax period 201712) added on to existing Installment Agreements. For columns B and D, the associated unpaid balance of assessment of the modules.
1.2.3 FROM TDA–The number of modules from line 1.2 that changed from TDA status (22, 24 or 26) to Installment Agreement status (status 6X).
1.2.3.1 ON QUEUE TDA–The modules and associated assessed balance of modules from line 1.2.3 where the prior status was 24.
1.2.4 FROM NOTICE–The number of modules from line 1.2 that changed from a Delinquent Account Notice status (, 20, 21, 54, 56 or 58) to Installment Agreement status (status 6X). Includes modules that moved to Installment Agreement from a notice freeze, e.g. statuses 47 and 48, so long as the status prior to the notice freeze was a status , 20, 21, 54, 56 or 58.
1.2.4.1 RELATED TO TDA–The number and associated assessed balance of those modules from line 1.2.4 where there was an associated TDA at the time Installment Agreement was input. This allows us to see the volume of notices input on agreements for taxpayers with at least one TDA.
1.2.5 FROM DEFERRED–The number and associated assessed balance of modules from line 1.2 where the prior status equals 23.
1.2.5.1 LATER ADDED–The number of modules from line 1.2.5 which moved from status 23 to Installment Agreement status (6X) in a cycle after the Installment Agreement originated. This indicates the agreement was set up to address modules other than those in status 23. For columns B, D and F, the associated unpaid balance of assessment for the modules.
1.2.6 FROM OTHER–The number and associated assessed balance of modules from line 1.2 which did not qualify for lines 1.2.3, 1.2.4 or 1.2.5.
1.2.7 CYCLES FROM 1ST–For each module from line 1.2, the number of cycles (weeks) between the time the module went to first notice status ( to 21) and the time it moved into Installment Agreement status (6X).
ACTIVITY (LEFT IA 6X) (literal only)
2.1 TOTAL REMOVED (ENTITIES)–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.
2.1.1 FULL PD/ORIG IA AMT–For columns A, C, E and G, the number of taxpayers from line 2.1 that were full paid, as all the remaining module(s) moved from Installment Agreement status to Immediate Resolution (status 12). For columns B, D, and F, the associated dollar amount of the original agreement.
2.1.1.1 STREAMLINED–For columns A, C, E and G, the number of agreements from line 2.1.1 where the ORIG–CD input on the agreement was 11, 21, 31, 41, 42, 45, 51, 54, 59, 61, 71, 73, 74, 76, 78, or 81, to indicate a Collection Information Statement was not required. For columns B, D and F, the associated dollar amount of the original agreement.
2.1.1.2 PREASSESSED–The number of agreements/amounts from line 2.1.1 where the agreement was originally established by IDRS command code IAPND.
2.1.1.3 PAYROLL DEDUCT. IA –The number of agreements/amounts from line 2.1.1 identified as Payroll Deduction IAs.
2.1.1.4 NO. CYCLES IN IA–For columns A, C, E and G only, the number of weeks the agreements from line 2.1.1 were in effect until they were full paid.
2.1.1.5 CYC–STREAMLINE–The number of cycles from line 2.1.1.4 where the Installment Originator Code indicates the agreement originated under streamline terms.
2.1.1.6 CYC–PREASSESS–The number of cycles from line 2.1.1.4 where the Installment Originator Code indicates the agreement originated using IDRS command code IAPND.
2.1.1.7 AVG CYCLES TILL PD–Columns A, C, E and G only, the average number of weeks the agreements from line 2.1.1 were in effect until they were full paid.
2.1.1.8 ORIG PRIOR FY 2014–The number of agreements from line 2.1.1 which originated prior to cycle 201340, which means the agreement originated before fiscal year 2014.
2.1.1.9 ORIG FY 2014–The number of agreements from line 2.1.1 which originated during fiscal year 2014, i.e., cycle 201340 through 201439.
2.1.1.10 ORIG FY 2015–The number of agreements from line 2.1.1 which originated during fiscal year 2015, i.e., cycles 201440 through 201539.
2.1.1.11 ORIG FY 2016–The number of agreements from line 2.1.1 which originated during fiscal year 2016, i.e., cycles 201540 through 201639.
2.1.1.12 ORIG FY 2017–The number of agreements from line 2.1.1 which originated during fiscal year 2017, i.e., cycles 201640 through 201739.
2.1.1.13 PAID WITHIN 6 MO–The number of taxpayers from line 2.1.1 which full paid their agreements in less than 27 cycles from the cycle in which the agreements originated. The dollar amounts for columns B, D and F reflect the unpaid amount of the agreements at the time of origination.
2.1.1.14 PAID 7–12 MONTHS–The number of taxpayers from line 2.1.1 which full paid their agreements from 27 through 52 cycles from the cycle in which the agreements originated. The dollar amounts for columns B, D and F reflect the unpaid amount of the agreements at the time of origination.
2.1.1.15 PAID 13–36 MONTHS–The number of taxpayers from line 2.1.1 which full paid their agreements from 53 through 156 cycles from the cycle in which the agreements originated. The dollar amounts for columns B, D and F reflect the unpaid amount of the agreements at the time of origination.
2.1.1.16 PAID OVER 3 YEARS–The number of taxpayers from line 2.1.1 which full paid their agreements in more than 156 cycles from the cycle in which the agreements originated. The dollar amounts for columns B, D and F reflect the unpaid amount of the agreements at the time of origination.
2.1.1.17 SCH UNDER $101–The number of taxpayers from line 2.1.1 which had monthly scheduled payments of less than $101.00 at the time the agreements were full paid. The dollar amounts for columns B, D and F reflect the unpaid amount of the agreements at the time of origination.
2.1.1.18 SCH $101–200–The number of taxpayers from line 2.1.1 which had monthly scheduled payments greater than $100.99 and less than $201.00 at the time the agreements were full paid. The dollar amounts for columns B, D and F reflect the unpaid amount of the agreements at the time of origination.
2.1.1.19 SCH $201–500–The number of taxpayers from line 2.1.1 which had monthly scheduled payments greater than $200.99 and less than $501.00 at the time the agreements were full paid. The dollar amounts for columns B, D and F reflect the unpaid amount of the agreements at the time of origination.
2.1.1.20 SCH $501–1,000–The number of taxpayers from line 2.1.1 which had monthly scheduled payments greater than $500.99 and less than $1,001.00 at the time the agreements were full paid. The dollar amounts for columns B, D and F reflect the unpaid amount of the agreements at the time of origination.
2.1.1.21 SCH $1,001 & OVER–The number of taxpayers from line 2.1.1 which had monthly scheduled payments greater than $1,000.99 at the time the agreements were full paid. The dollar amounts for columns B, D and F reflect the unpaid amount of the agreements at the time of origination.
2.1.1.22 E–IA FULL PAID – ACS–from Online Payment Agreements (OPA), appears on the pages for ACS and TOTAL IAs only. All other functions will show as RESERVED. These are IA's from line 2.1.1 taken via the internet website and credited to ACS due to the IA– ORG CD (IA Originator Code) = 83.
2.1.1.23 E–IA FULL PAID – AM–from Online Payment Agreements (OPA), appears on the pages for CSCO and TOTAL IA's only. All other functions will show as RESERVED. These are IAs from line 2.1.1 taken via the internet website and credited to AM (Accounts Management) due to the IA– ORG CD (IA Originator Code) = 82.
2.1.1.24 CON– WG– LEVY F/P–The number of taxpayers and associated dollar amounts from line 2.1 which were Continuous Wage Levies. Determined by the last 4 digits of the ALN = nn08.
2.1.1.25 EXT TO PAY F/P–The number of taxpayers and associated dollar amounts from line 2.1.1 which were Extensions of Time To Pay (also known as Agreements to Full Pay). Determined by the last 4 digits of the ALN = 9999.
2.1.1.26 PPIA FULL PAID–The number of taxpayers and associated dollar amounts from line 2.1 which were Partial Pay IAs. Determined by the PPIA–ASSET–CD being <0.
2.1.1.27 FERDI REMOVED F/P–The number of taxpayers and associated dollar amount of IA’s from line 2.1.1 wherein the FERDI indicators on the taxpayer entity records.
2.1.1.28 EXT TO PAY-OPA F/P -A subset of line 2.1.1.25 showing OPA Extensions of Time to Pay which full paid.
2.1.1.29 RESERVED (literal only)
ACTIVITY (LEFT I.A. 6X) (literal only)
2.1.2 DEFAULT/ORIG AMT–The number of taxpayers from line 2.1 that had at least one module leave Installment Agreement status (6X) for reasons other than fully satisfied (status 12). For columns B, D and F, the associated dollar amount of the original agreement.
2.1.2.1 STREAMLINED–For columns A, C, E and G, the number of agreements from line 2.1.2 where the ORIG–CD input on the agreement was 11, 21, 31, 41, 42, 45, 51, 54, 59, 61, 71, 73, 74, 76, 78, or 81 to indicate a Collection Information Statement was not required. For columns B, D and F, the associated dollar amount of the original agreement.
2.1.2.2 PREASSESSED–The number of agreements/amounts from line 2.1.2 where the agreement was originally established by IDRS command code IAPND.
2.1.2.3 PAYROLL DEDUCT. IA–The number of agreements/amounts from line 2.1.2 identified as Payroll Deduction IAs.
2.1.2.4 NO. CYCLES IN IA–For columns A, C, E and G only, the number of weeks the agreements from line 2.1.2 were in effect until they defaulted.
2.1.2.5 CYC–STREAMLINE–The number of cycles from line 2.1.2.4 where the Installment Originator Code indicates the agreement originated under streamline terms.
2.1.2.6 CYC–PREASSESS–The number of cycles from line 2.1.2.4 where the Installment Originator Code indicates the agreement originated using IDRS command code IAPND.
2.1.2.7 AVG CYCLES TO DEFAULT–Columns A, C, E and G only, the average number of cycles (weeks) the agreements from line 2.1.2 were in effect until they defaulted.
2.1.2.8 ORIG PRIOR FY 2014–The number of agreements from line 2.1.2 which originated prior to cycle 201340, which means the agreement originated before fiscal year 2014.
2.1.2.9 ORIG FY 2014–The number of agreements from line 2.1.2 which originated during fiscal year 2014, i.e., cycles 201340 through 201439.
2.1.2.10 ORIG FY 2015–The number of agreements from line 2.1.2 which originated during fiscal year 2015, i.e., cycles 201440 through 201539.
2.1.2.11 ORIG FY 2016–The number of agreements from line 2.1.2 which originated during fiscal year 2016, i.e., cycles 201540 through 201639.
2.1.2.12 ORIG FY 2017–The number of agreements from line 2.1.2 which originated during fiscal year 2017, i.e., cycles 201640 through 201739.
2.1.2.13 ORIG UNDER $10,001–The number of taxpayers from line 2.1.2 which defaulted agreements with an original aggregate unpaid balance of assessment of less than $10,001.00. The associated original dollar amounts are shown in columns B, D and F.
2.1.2.14 STREAMLINED–The number of taxpayers and associated dollar amounts from line 2.1.2.13 which defaulted agreements established with streamlined terms.
2.1.2.15 PREASSESSED–The number of taxpayers and associated dollar amounts from line 2.1.2.13 which defaulted agreements established with command code IAPND.
2.1.2.16 ORIG OVER $10,000–The number taxpayers and associated dollar amounts from line 2.1.2 which defaulted agreements with an original aggregate unpaid balance of assessment greater than $10,000.99.
2.1.2.17 ORIG OVER $99,999–The number taxpayers and associated dollar amounts from line 2.1.2.16 which defaulted agreements with an original aggregate unpaid balance of assessment greater than $99,999.99.
2.1.2.18 RESERVED (literal only)
2.1.2.19 E–IA DEFAULTED – ACS–from Online Payment Agreements (OPA), appears on the pages for ACS and TOTAL IAs only. All other functions will show as RESERVED. These are IAs from line 2.1.2 taken via the internet website and credited to ACS due to the IA–ORG CD (IA Originator Code) = 83.
2.1.2.20 E–IA DEFAULTED – AM– from Online Payment Agreements (OPA), appears on the pages for CSCO and TOTAL IAs only. All other functions will show as RESERVED. These are IAs from line 2.1.2 taken via the internet website and credited to AM (Accounts Management) due to the IA–ORG CD (IA Originator Code) = 82.
2.1.2.21 PPIA DEFAULTED–The number of taxpayers and associated dollar amounts from line 2.1.2 which were Partial Pay IA's. Determined by the PPIA–ASSET–CD being <0.
2.1.2.22 FERDI DEFAULTED–The number/amount of IAs from line 2.1.2 where the taxpayer has the FERDI indicator present.
2.1.2.23 RESERVED (literal only)
2.1.2.24 RESERVED (literal only)
2.1.3 DDIA REMOVED (ENTITIES)–a subset of Line 2.1 which indicates the number/amount removed that were DDIA.
2.1.3.1 DDIA REMOVED F/P–a subset of line 2.1.1 which indicates the number/amount of agreements that Full Paid which were DDIA.
2.1.3.2 DDIA DEFAULTED–a subset of Line 2.1.1 which indicates the number/amount of agreements that Defaulted which were DDIA.
2.1.4 RMVD W/SRP or ESRP–a subset of Line 2.1.1. which indicates the number/amount of agreements which had the ACA-IA-IND field populated.
2.1.4.1 F/P W/SRP or ESRP–a subset of line 2.1.1. which indicates the number/amount of agreements which were Full Paid that had the ACA-IA-IND field populated.
2.1.4.2 DFLTD W/SRP or ESRP–a subset of line 2.1.1 which indicates the number/amount of agreements which defaulted and had the ACA-IA-IND field populated.
2.2 TOTAL REMOVED (MODULES)–The number of tax modules that changed from an Installment Agreement status (status 6X) to Immediate Resolution (status 12), TDA (status 22, 24 or 26) or some Delayed Resolution/No Results status. See Exhibit 5.2.4-1, Definitions of Abbreviations and Statuses, for a list of the DR/NR disposition statuses.
2.2.1 FULL PAID–The number of tax modules from line 2.2 that changed from Installment Agreement status (6X) to status 12. This line is blank for all amount columns.
2.2.1.1 FROM NOTICE–The number of tax modules from line 2.2.1 where the immediate prior status was a delinquent account notice status (19, 20, 21, 54, 56 or 58) or was in a notice freeze before moving to Installment Agreement status. This line is blank for all amount columns.
2.2.1.2 FROM TDA–The number of tax modules from line 2.2.1 where the immediate prior status was TDA (status 22, 24 or 26) before moving to Installment Agreement status. This line is blank for all amount columns.
2.2.2 TO TDA–The number of tax modules from line 2.2 where the status of the module moved from 6X to a TDA status (status 22, 24 or 26).
2.2.2.1 FROM NOTICE–The number of defaulted TDA Installment Agreement modules from line 2.2.2 where the immediate prior non–6X status was a delinquent account notice status (19, 20, 21, 54, 56 or 58). This includes notice freeze statuses 47 and 48.
2.2.2.2 FROM TDA–The number of defaulted TDA Installment Agreement modules from line 2.2.2 where the immediate prior non–6X status was TDA (status 22, 24 or 26).
2.2.3 TO DEFERRED–The number of Installment Agreement modules from line 2.2 that changed from a 6X status to deferred (status 23).
2.2.4 TO LITIGATION–The number of Installment Agreement modules from line 2.2 that changed from a 6X status to litigation (status 72).
2.2.5 TO NOTICE–The number of tax modules from line 2.2 where the status of the module moved from 6X to a balance due notice status (19, 20, 21, 54, 56 or 58). This is due to command code STAUP requests.
2.2.6 TO CNC–The number of tax modules from line 2.2 which moved to status 53 due to TC 530, indicating a currently uncollectible account.
2.2.7 TO OIC–The number of tax modules from line 2.2 which moved to status 71, indicating an offer in compromise.
2.2.8 TO OTHER–The number of tax modules from line 2.2 which moved to a status other than deferred (status 23), litigation (status 72), balance due notice (19, 21, 20, 54, 56 or 58), currently not collectible (status 53 due to TC 530) or to an offer in compromise (status 71).
CREDITS (literal only)
3.1 AMT. COLLECTED–The amount of payment transactions that posted to modules in Installment Agreement status (6X) during the report period. This is the net amount collected which includes TC 670 and other credits, split payments and reversals. These amounts consist of the net 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.
3.1.1 FROM NOTICE–The amount collected from line 3.1 where the module was in a notice status (19, 20, 21, 54, 56 or 58), rather than a TDA status (22, 24 or 26), before moving into Installment Agreement (status 6X).
3.1.2 STREAMLINED COL–The amount collected from line 3.1 where the ORIG–CD input on the agreement was 11, 21, 31, 41, 42, 45, 51, 54, 59, 61, 71, 73, 74, 76, 78, or 81 to indicate a Collection Information Statement was not required.
3.1.3 DIRECT DEBIT–The amount collected from line 3.1 via electronic fund transfer.
3.1.4 PREASSESSED COL–The amount of payment transactions from line 3.1 where the associated agreement originated from command code IAPND.
3.1.5 PAYROLL DEDUCT. IA–The amount of payment transactions from line 3.1 where the associated agreement is a Payroll Deduction IA.
3.1.6 ORIG PRIOR FY 2014–The amount collected from line 3.1 on agreements which originated prior to cycle 201340.
3.1.7 ORIG FY 2014–The amount collected from line 3.1 on agreements which originated during fiscal year 2014, i.e., cycles 201340 through 201439.
3.1.8 ORIG FY 2015–The amount collected from line 3.1 on agreements which originated during fiscal year 2015 i.e. cycles 201440 through 201539.
3.1.9 ORIG FY 2016–The amount collected from line 3.1 on agreements which originated during fiscal year 2016, i.e. cycles 201540 through 201639.
3.1.10 ORIG FY 2017–The amount collected from line 3.1 on agreements which originated during fiscal year 2017, i.e. cycles 201640 through 201739.
3.1.11 NO/AMT TC 670–The number of taxpayers and associated dollar amounts from line 3.1 of TC 670 payments. This is the gross amount of the TC 670. It includes no reversals, credit transfers, partial credits, split payments, etc.
3.1.11.1 EQUALS SCH PYMT–The number of taxpayers and associated dollar amounts from line 3.1.11 where the TC 670 amount is equal to the current scheduled monthly Installment Agreement payment amount.
3.1.11.2 TC 670 UNDER $101–The number of taxpayers and associated dollar amount of TC 670 payments from line 3.1.11 where the payment amount is less than $101.00.
3.1.11.3 TC 670 $101–200–The number of taxpayers and associated dollar amounts of TC 670 payments from line 3.1.11 where the payment amount is at least $101.00, but less than $201.00.
3.1.11.4 TC 670 $201–500–The number of taxpayers and associated dollar amounts of TC 670 payments from line 3.1.11 where the payment amount is at least $201.00, but less than $501.00.
3.1.11.5 TC 670 $501–1,000–The number of taxpayers and associated dollar amounts of TC 670 payments from line 3.1.11 where the payment amount is at least $501.00, but less than $1,001.00.
3.1.11.6 TC 670 OVER $1,000–The number of taxpayers and associated dollar amounts of TC 670 payments from line 3.1.11 where the payment amount is over $1,000.00.
3.1.12 E–IA – ACS–from Online Payment Agreements (OPA), appears on the pages for ACS and TOTAL IAs only. All other functions will show as RESERVED. These are the amounts from the line 3.1 for IAs taken via the internet website and credited to AM (Accounts Management) due to the IA–ORG CD (IA Originator Code) = 83.
3.1.13 E–IA – AM–from Online Payment Agreements (OPA), appears on the pages for CSCO and TOTAL IAs only. All other functions will show as RESERVED. These are the amounts from the line 3.1 for IAs taken via the internet website and credited to AM (Accounts Management) due to the IA–ORG CD (IA Originator Code) = 82.
3.1.14 CON–WG– LEVY COLL–The amounts from line 3.1 which were from Continuous Wage Levies. Determined by the last 4 digits of the ALN = nn08.
3.1.15 EXT TO PAY COLL–The amounts from line 3.1 which were from Extensions of Time to Pay (also known as Agreements to Full Pay). Determined by the last 4 digits of the ALN = 9999.
3.1.15.1 EXT TO PAY- OPA COLL–a subset of line 3.1.15 indicating the amounts collected on OPA-initiated Extensions of Time to Pay.
3.1.16 PPIA AMT COLL–The amounts from line 3.1 which were from Partial Pay IAs. Determined by the PPIA–ASSET–CD being <0.
3.1.17 RESERVED (literal only)
3.1.18 ATAT AMT COLLECTED–Dollars collected from line 3.1, on those IAs that have/had at least one module in the original IA identified as being an ATAT module.
3.1.19 FERDI AMT COLLECTED–The amount of dollars collected from line 3.1, on those IAs where the taxpayer has the FERDI indicator present.
3.1.20 COLL W/SRP or ESRP–A subset of line 3.1; the amount of dollars collected on accounts where the ACA-IA-IND is populated.
3.2 AMT. ABATED–The amount of abated transactions that posted to modules in Installment Agreement status (6X) during the report period. These amounts consist of the net 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, 538 and 604.

Note:

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

3.3 AMT. OFFSET–The amount of offset transactions that posted to modules in Installment Agreement status (6X) during the report period. These amounts consist of the net of TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792 and 796.
3.3.1 STREAMLINED OFFSET–The amount of offsets from line 3.3 where the ORIG–CD input on the agreement was 11, 21, 31, 41, 42, 45, 51, 54, 59, 61, 71, 73, 74, 76, 78, or 81 to indicate a Collection Information Statement was not required.
3.3.2 PREASSESSED OFFSET–The dollar amount of offset transactions from line 3.3 where the agreement was originally initiated by command code IAPND.
INVENTORIES (literal only)
4.1 INVENTORY (TP)/ORIG AMT–The number of taxpayers having at least one module in Installment Agreement status (status 6X) at the end of the report period. For columns B, D and F, the associated dollar amount of the original agreement.
4.1.1 STREAMLINED–The number of agreements from line 4.1 where the ORIG–CD input on the agreement was 11, 21, 31, 41, 42, 45, 51, 54, 59, 61, 71, 73, 74, 76, 78, or 81 to indicate a Collection Information Statement was not required.
4.1.2 PREASSESSED–The number of agreements from line 4.1 which were originated using command code IAPND.
4.1.3 PAYROLL DEDUCT. IA–The number of agreements from line 4.1 which were identified as Payroll Deduction IAs.
4.1.4 ORIG PRIOR TO FY 2014–The number of agreements from line 4.1 which originated prior to cycle 201340.
4.1.5 ORIG FY 2014–The number of agreements from line 4.1 which originated during fiscal year 2014, i.e., cycles 201340 through 201439.
4.1.6 ORIG FY 2015–The number of agreements from line 4.1 which originated during fiscal year 2015, i.e., cycles 201440 through 201539.
4.1.7 ORIG FY 2016–The number of agreements from line 4.1 which originated during fiscal year 2016, i.e., cycles 201540 through 201639.
4.1.8 ORIG FY 2017–The number of agreements from line 4.1 which originated during fiscal year 2017, i.e., cycles 201640 through 201739.
4.1.9 ORIG UNDER $10,001–The number of agreements from line 4.1 where the aggregate unpaid balance of assessment amount at the time the agreement was input (originated) was under $10,001. (Sum of assessed balance of all modules input via command code IAORG or when an agreement is established by combining preassessed data from IDRS command code IAPND and an assessment posting to IDRS.)
4.1.10 ORIG $10,001–25,000–The number of agreements from line 4.1 where the aggregate unpaid balance of assessment at the time the agreement was input (originated) was greater than $10,000.99 and less than $25,001.00. (Sum of assessed balance of all modules input via command code IAORG or when an agreement is established by combining preassessed data from IDRS command code IAPND and an assessment posting to IDRS.)
4.1.11 ORIG $25,001–50,000–The number of agreements from line 4.1 where the aggregate unpaid balance of assessment at the time the agreement was input (originated) was greater than $25,000.99 and less than $50,001.00. (Sum of assessed balance of all modules input via command code IAORG or when an agreement is established by combining preassessed data from IDRS command code IAPND and an assessment posting to IDRS.)
4.1.12 ORIG $50,001–100,000–The number of agreements from line 4.1 where the aggregate unpaid balance of assessment at the time the agreement was input (originated) was greater than $50,000.99 and less than $100,001.00. (Sum of assessed balance of all modules input via command code IAORG or when an agreement is established by combining preassessed data from IDRS command code IAPND and an assessment posting to IDRS.)
4.1.13 ORIG $100,001–999,999–The number of agreements from line 4.1 where the aggregate unpaid balance of assessment at the time the agreement was input (originated) was greater than $100,000.99 and less than $1,000,000.00. (Sum of assessed balance of all modules input via command code IAORG or when an agreement is established by combining preassessed data from IDRS command code IAPND and an assessment posting to IDRS.)
4.1.14 ORIG $1,000,000 & OVER–The number of agreements from line 4.1 where the aggregate unpaid balance of assessment at the time the agreement was input (originated) is at least $1,000,000.00. (Sum of assessed balance of all modules input via command code IAORG or when an agreement is established by combining preassessed data from IDRS command code IAPND and an assessment posting to IDRS.)
4.1.15 CYCLES IN I.A–The number of cycles (weeks) the Installment Agreements from line 4.1 have been in inventory.
4.1.15.1 STREAMLINED–The number of cycles from line 4.1.15 where the ORIG–CD indicates the taxpayer was granted an agreement without a Collection Information Statement being required.
4.1.15.2 PREASSESSED–The number of cycles from line 4.1.15 where the agreement was originated by command code IAPND.
4.1.15.3 AVG CYC AGE–The average number of cycles (weeks) the Installment Agreements from line 4.1 have been in inventory.
4.1.15.4 STREAMLINE AVG–The average number of cycles (weeks) the Installment Agreements from line 4.1.1 have been in inventory.
4.1.15.5 PREASSESS AVG–The average number of cycles (weeks) the Installment Agreements from line 4.1.2 have been in inventory.
4.1.16 ORIG SCH PYMT–The dollar amount of the originally scheduled monthly payment amount for those agreements on line 4.1.
4.1.16.1 FOR STREAMLINED–The dollar amount of the originally scheduled monthly payment amount for those agreements on line 4.1.1.
4.1.16.2 FOR PREASSESSED–The dollar amount of the originally scheduled monthly payment amount for those agreements on line 4.1.2.
4.1.17 CURRENT SCH PYMT–The dollar amount of the current scheduled monthly payment amount for those agreements on line 4.1. The computer system looks for the minimum due scheduled payments.
4.1.17.1 FOR STREAMLINED–The dollar amount of the current scheduled monthly payment amount for those agreements on line 4.1.1.
4.1.17.2 FOR PREASSESSED–The dollar amount of the current scheduled monthly payment amount for those agreements on line 4.1.2.
4.1.17.3 UNDER $101–The number of agreements and associated dollar amount for the payments shown on line 4.1.17 where the current scheduled monthly payment amount is less than $101.00.
4.1.17.4 $101–200–The number of agreements and associated dollar amount for the payments shown on line 4.1.17 where the current scheduled monthly payment amount is greater than $100.99 and less than $201.00.
4.1.17.5 $201–500–The number of agreements and associated dollar amount for the payments shown on line 4.1.17 where the current scheduled monthly payment amount is greater than $200.99 and less than $501.00.
4.1.17.6 $501–1,000–The number of agreements and associated dollar amount for the payments shown on line 4.1.17 where the current scheduled monthly payment amount is greater than $500.99 and less than $1,001.00.
4.1.17.7 $1,001 & OVER–The number of agreements and associated dollar amount for the payments shown on line 4.1.17 where the current scheduled monthly payment amount is greater than $1,000.99.
4.1.18 ORIG EQUALS CURRENT–The number of agreements from line 4.1 where the original scheduled monthly payment amount is equal to the current scheduled monthly payment amount. Columns B, D and F show the current scheduled monthly payment amount.
4.1.19 CSP LESS THAN OSP–The number of agreements from line 4.1 where the current scheduled monthly payment amount is smaller than the original scheduled monthly payment amounts. Columns B, D and F show the current scheduled monthly payment amount.
4.1.19.1 OSP MINUS CSP–The agreements from line 4.1.19, the dollar difference between the original scheduled monthly payment amounts minus the current scheduled monthly payment amount. Columns B, D and F show the current scheduled monthly payment amount.
4.1.20 CSP LARGER THAN OSP–The number of agreements from line 4.1 where the current scheduled monthly payment amount is larger than the original scheduled monthly payment amount. Columns B, D and F show the current scheduled monthly payment amount.
4.1.20.1 CSP MINUS OSP–The agreements from line 4.1.20, the dollar difference between the current scheduled monthly payment amount and the original scheduled monthly payment amount.
4.1.21 PROJ MONTHS LEFT–The agreements shown on line 4.1 the projected number of months remaining until the agreements are full paid. The dollar amounts shown in columns D and F reflect the current aggregate unpaid balance of assessment.
4.1.21.1 FOR STREAMLINED–The number of agreements and amounts from line 4.1.21 where the Originator Code indicates the taxpayer was granted an agreement without a Collection Information Statement being required.
4.1.21.2 FOR PREASSESSED–The number of agreements and amounts from line 4.1.21 where the agreement was originated with command code IAPND.
4.1.21.3 6 MONTHS OR LESS–The number of agreements from line 4.1.21 where the projected number of months remaining until the agreement is full paid is 6 or less.
4.1.21.4 7–12 MONTHS–The number of agreements from line 4.1.21 where the projected number of months remaining until the agreement is full paid is from 7 through 12.
4.1.21.5 13–24 MONTHS–The number of agreements from line 4.1.21 where the projected number of months remaining until the agreement is full paid is from 13 through 24.
4.1.21.6 25–36 MONTHS–The number of agreements from line 4.1.21 where the projected number of months remaining until the agreement is full paid is from 25 through 36.
4.1.21.7 37–98 MONTHS–The number of agreements from line 4.1.21 where the projected number of months remaining until the agreement is full paid is from 37 through 98.
4.1.21.8 99 OR MORE–The number of agreements from line 4.1.21 where the projected number of months remaining until the agreement is full paid is at least 99.
4.1.22 NO. W/1 MOD LEFT–The number of agreements from line 4.1 where there is only one associated module currently in status 6X.
4.1.23 NO. W/2 MODS LEFT–The number of agreements from line 4.1 where there are two associated modules currently in status 6X.
4.1.24 NO. W/3 MODS LEFT–The number of agreements from line 4.1 where there are three associated modules currently in status 6X.
4.1.25 NO. OVER 3 MODS–The number of agreements from line 4.1 where there are at least four associated modules currently in status 6X.
4.1.26 IN STATUS 61/64–The number of Installment Agreements from line 4.1 in either status 61 or 64.
4.1.27 E–IA – ACS–from Online Payment Agreements (OPA), appears on the pages for ACS and TOTAL IAs only. All other functions will show as RESERVED. These are IAs from line 4.1 taken via the internet website and credited to ACS due to the IA– ORG CD (IA originator Code) = 83.
4.1.28 E–IA – AM–from Online Payment Agreements (OPA), appears on the pages for CSCO and TOTAL IAs only. All other functions will show as RESERVED. These are IA's from line 4.1 taken via the internet website and credited to AM (Accounts Management) due to the IA–ORG CD (IA Originator Code) = 82.
4.1.29 CON–WG–LEVY INV–The number of taxpayers and Original Dollar amounts from line 4.1 which are Continuous Wage Levies. Determined by the last 4 digits of the ALN = nn08.
4.1.30 EXT TO PAY INV–The number of taxpayers and Original Dollar amounts from line 4.1 which are Extensions of Time to Pay (also known as Agreements to Full Pay). Determined by the last 4 digits of the ALN = 9999.
4.1.30.1 EXT TO PAY-OPA INV–a subset of line 4.1.30 which indicates the number of Extensions of Time to Pay in inventory that originated with OPA.
4.1.31 PPIA INVENTORY–The number of taxpayers and Original Dollar amounts from line 4.1 which are Partial Pay IA's. Determined by the PPIA–ASSET–CD being <0.
4.1.32 RESERVED (literal only)
4.1.33 ATAT INVENTORY–Those IAs (number/amount) from line 4.1 that have/had at least one module in the original IA identified as being an ATAT module.
4.1.34 FERDI INVENTORY–The number/amount of IAs from line 4.1 where the taxpayer has the FERDI indicator present.
4.1.35 DDIA INVENTORY–The number/amount of IAs from Line 4.1 which were a DDIA
4.1.36 INV W/SRP or ESRP–The number/amount of IA’s in inventory where the ACA-IA-IND is populated.
4.2 INVENTORY (MOD)/CUR AMT–The number of Installment Agreement modules and amount of tax modules in Installment Agreement status (status 6X) at the end of the report period.
4.2.1 IN STATUS 61 OR 64–The number of Installment Agreement modules and dollar amount of Installment Agreement modules from line 4.2 in status 61 or 64, indicating that while a default notice has been issued the module has not yet defaulted to TDA (status 22, 24 or 26).
4.2.2 STREAMLINED–The number of Installment Agreement modules from line 4.2 where the ORIG–CD input on the agreement was 11, 21, 31, 41, 42, 45, 51, 54, 59, 61, 71, 73, 74, 76, 78, or 81 to indicate a Collection Information Statement was not required.
4.2.3 PREASSESSED–The number of modules from line 4.2 associated with Installment Agreements which were originated by command code IAPND.
4.2.4 DIRECT DEBIT–The number of Installment Agreement modules from line 4.2 where payments are to be made by electronic fund transfers.
4.2.5 FROM TDA–The number and dollar amount of Installment Agreement modules from line 4.2 where the immediate prior non–6X status was TDA (status 22, 24 or 26) before moving to Installment Agreement status.
4.2.5.1 FROM QUEUE TDA–The number of Installment Agreement modules from line 4.2.5 where prior to Installment Agreement the most recent TDA status was 24.
4.2.6 FROM NOTICE–The number and dollar amount of Installment Agreement modules from line 4.2 where the immediate prior non–6X status was a delinquent account notice status (19, 20, 21, 54, 56 and 58) before moving to Installment Agreement status. This includes notice freeze statuses 47 and 48.
4.2.7 FROM DEFERRED–The number of Installment Agreement modules from line 4.2 where the last status prior to Installment Agreement status for the module was deferred (status 23).
4.2.8 FROM OTHER–The number of Installment Agreement modules from line 4.2 where the last status prior to Installment Agreement status for the module was not notice (status 19, 20, 21, 54, 56 and 58), TDA (status 22, 24 or 26) or deferred (status 23).
RE–INSTATEMENTS (literal only)
4.2.9 FROM 61–The number of modules from line 4.2 which moved to status 60 from status 61 during the reporting month.
4.2.10 FROM 64–The number of modules from line 4.2 which moved to status 60 from status 64 during the reporting month.
4.2.11 RESERVED (literal only)

Installment Agreement Reports
Report Symbols NO–5000–5 & NO–5000–6
Part 2-Stratifications

Note:

The Part 2 pages are located following the TAKEN BY CSCO pages. FEE DATA AND DEFAULTS are Part 2 Stratifications.

COLUMNS COLUMN TITLE AND DEFINITION
(A) TOTAL NUMBER–The number of entities in Installment Agreement status (6X). The sum of columns (B) and (C).
(B) IMF NUMBER–The number of Individual Master File entities in Installment Agreement status (6X).
(C) BMF/OTHER NUMBER–The number of Business Master File and other (non–IMF) entities in Installment Agreement status (6X).
(D) STRMLN NUMBER–The number of entities from Column (A) where the Installment Agreement Originator Code (ORIG–CD) indicates a full financial statement was not required.
(E) IMF STRMLN NUMBER–The number of entities from Column (B) where the Installment Agreement Originator code indicates a Collection Information Statement was not required.
(F) PREASD NUMBER–The number of entities from Column (A) that are established from IDRS command code IAPND.
(G) DDIA NUMBER–The number of entities from Column (A) which are Direct Debit Installment Agreements.
LINE NUMBER LINE TITLE AND DEFINITION
AGREEMENTS TAKEN (literal only)
1.1 ENTITIES TO I.A.–The number of taxpayers that had one or more modules change from a non–6X status to a 6X status (Installment Agreement) and who had no other modules in 6X status.
1.1.1 CUST SERV–The number of taxpayers from line 1.1 where the ORIG–CD falls in the range 70–79, indicating the agreement was taken by a Customer Service employee.
1.1.1.1 TOLL FREE–The number of taxpayers from 1.1.1 where the ORIG–CD is 70 or 71, which indicates the agreement was taken by the Customer Service Toll Free Telephone System (includes TRIS, Telephone Routing Interactive System).
1.1.1.2 CSCO (Compliance Services Collection Operation)–The number of taxpayers from line 1.1.1 where the ORIG–CD is 72 or 73 which indicates the agreement was taken by personnel at CSCO.
1.1.1.3 ACS–The number of taxpayers from line 1.1.1 where the ORIG–CD is in the range 75–78, which indicates the agreement was taken by personnel at a call site.
1.1.2 WALK–INS–The number of taxpayers from line 1.1 where the ORIG–CD falls in the range 50–59, indicating Field Assistance, e.g., walk–in tax assistance.
1.1.3 CCP–The number of taxpayers from line 1.1 where the ORIG–CD falls in the range 10–19, indicating Centralized Case Processing (CCP).
1.1.4 FIELD–The number of taxpayers from line 1.1 where the ORIG–CD falls in the ranges 01–09 or 20–29, indicating Field Collection.
1.1.5 VENDORS–The number of taxpayers from line 1.1 where the ORIG–CD is 98, indicating agreement taken by vendors (up to FY 2007); by PDC (Private Debt Collection) Referral Unit in FY 2007 (no pre–PDC data was left on these pages as of 09/30/2006, only PDC Referral Unit data).
1.1.6 EXAM–The number of taxpayers from line 1.1 where the ORIG–CD falls in the range 60–69, indicating Examination Division.
1.1.7 W&I FIELD ASSIST–The number of taxpayers from line 1.1 where the ORIG–CD falls in the range 58–59, indicating the W&I Field Assistance Collection.

Note:

This work stopped 09/30/2007.

1.1.8 OTHER–The number of taxpayers from line 1.1 where the Installment Agreements were not taken by any of the broken out on the other pages (e.g. Collection, Examination, Vendors, etc.).ORIG–CD must fall in the range 80–99, except for 82, 83 and 98.
1.1.9 E–IA–The number of taxpayers from line 1.1 where the ORIG–CD is 82 or 83, indicating they were taken via the internet website, Online Payment Agreements (OPA).
1.1.10 RESERVED (literal only)
BOD:TYPES (literal only)
1.2 SB ENTITIES–The number of agreements from line 1.1 where the BOD Code of the taxpayer is Small Business/Self–Employed (SB/SE).
1.3 WI ENTITIES–The number of agreements from line 1.1 where the BOD Code of the taxpayer is Wage & Investment (W&I).
1.4 LM ENTITIES–The number of agreements from line 1.1 where the BOD Code of the taxpayer is Large Business and International (LB&I).
1.5 TE ENTITIES–The number of agreements from line 1.1 where the BOD Code of the taxpayer is Tax Exempt/Government Entity (TE/GE).
1.6 UNKNOWN BOD–The number of agreements from line 1.1 where the BOD Code of the taxpayer is unknown.
DEFAULTS (literal only)
2.1 ENTITIES IN 61/64–The number of taxpayers in inventory in status 61 (Suspended IA - generated when certain conditions specified in the IA are encountered. This status suspends all notices except those called for in the IA). Also included is status 64 (Defaulted IA - generated when Command Code IADFL is input to an account in status 60, 61 or 63, or whenever an IA is defaulted systemically. This status initiates a Notice of Default and a TDA 13 weeks later).
2.1.1 NO. IN STATUS 61–The number of taxpayers from 2.1 in status 61.
2.1.1.1 PAYMENT INS–The number of taxpayers from line 2.1.1 due to an insufficient payment.
2.1.1.2 BAD CHECK–The number of taxpayers from line 2.1.1 due to a bad check.
2.1.1.3 BANKRUPT–The number of taxpayers from line 2.1.1 due to a bankruptcy.
2.1.1.4 DEBIT TC–The number of taxpayers from line 2.1.1 due to an additional assessment was made to a module in Installment Agreement status.
2.1.1.5 FS OLD–The number of taxpayers from line 2.1.1 due to an old Collection Information Statement.
2.1.1.6 MATH ERR–The number of taxpayers from line 2.1.1 due to a math error discovered in a tax module after the original installment agreement was granted.
2.1.1.7 NEW MOD–The number of taxpayers from line 2.1.1 due to a new module reaching balance due status.
2.1.1.8 CROSS REF DFL–The number of taxpayers from line 2.1.1 due to cross referenced TIN defaulting.
2.1.1.9 RET DEL–The number of taxpayers from line 2.1.1 due to a module in an open return delinquency notice status.
2.1.1.10 TDI MOD–The number of taxpayers from line 2.1.1 due to an open TDI module.
2.1.1.11 PRE BAL–The number of taxpayers from line 2.1.1 due to the arrival of an assessment from Master File in excess of the dollar limit for use of command code IAPND.
2.1.1.12 ESTIMATE INS–The number of taxpayers from line 2.1.1 due to insufficient estimated tax payments.
2.1.1.13 OTHER–The number of taxpayers from line 2.1.1 which did not qualify for any of the lines from 2.1.1.1 through 2.1.1.12, indicating a history item of "OTHER" was input or the source is undetermined.
2.1.1.14 2 WEEKS OR LESS–The number of taxpayers from 2.1.1 which have been in status 61 for 2 weeks or less.
2.1.1.15 3 OR 4 WEEKS–The number of taxpayers from 2.1.1 which have been in status 61 for 3 or 4 weeks.
2.1.1.16 5 OR 6 WEEKS–The number of taxpayers from 2.1.1 which have been in status 61 for 5 or 6 weeks.
2.1.1.17 7 OR MORE WEEKS–The number of taxpayers from 2.1.1 which have been in status 61 for at least 7 weeks.
2.1.2 NO. IN STATUS 64–The number of taxpayers from 2.1 in status 64.
2.1.2.1 PAYMENT INS–The number of taxpayers from line 2.1.2 due to an insufficient payment.
2.1.2.2 BAD CHECK–The number of taxpayers from line 2.1.2 due to a bad check.
2.1.2.3 BANKRUPT–The number of taxpayers from line 2.1.2 due to a bankruptcy.
2.1.2.4 DEBIT TC–The number of taxpayers from line 2.1.2 due to an additional assessment was made to a module in Installment Agreement status.
2.1.2.5 FS OLD–The number of taxpayers from line 2.1.2 due to an old Collection Information Statement.
2.1.2.6 MATH ERR–The number of taxpayers from line 2.1.2 due to a math error in a tax module.
2.1.2.7 NEW MOD–The number of taxpayers from line 2.1.2 due to a new module reaching balance due status.
2.1.2.8 CROSS REF DFL–The number of taxpayers from line 2.1.2 due to cross referenced TIN defaulting.
2.1.2.9 RET DEL–The number of taxpayers from line 2.1.2 due to a module in an open return delinquency notice status.
2.1.2.10 TDI MOD–The number of taxpayers from line 2.1.2 due to an open TDI module.
2.1.2.11 PRE BAL–The number of taxpayers from line 2.1.2 due to the arrival of an assessment from Master File in excess of the dollar limit for use of command code IAPND.
2.1.2.12 ESTIMATE INS–The number of taxpayers from line 2.1.2 due to insufficient estimated tax payments.
2.1.2.13 OTHER–The number of taxpayers from line 2.1.2 which did not qualify for any of the lines from 2.1.2.1 through 2.1.2.12, indicating a history item of "OTHER" was input or the source is undetermined.
2.1.2.14 NO EXT TO PAY ST 64–The number of taxpayer entities from line 2.1.2.
2.1.2.15 NO CONT WGE LVY ST 64–The number of taxpayer entities from line 2.1.2.
2.1.2.16 NO PPIA ST 64–The number of taxpayer entities from line 2.1.2.
2.1.2.17 NO E–IA ST 64–The number of taxpayer entities from line 2.1.2.
LEFT IA (6X) (literal only)
3.1 ENTITY DEFAULTS–The number of taxpayers which left status 6X for reasons other than full payment (status 12) or transferred out of campus jurisdiction (status 99).
3.1.1 PAYMENT INS–The number of taxpayers from line 3.1 due to an insufficient payment.
3.1.2 BAD CHECK–The number of taxpayers from line 3.1 due to a bad check.
3.1.3 BANKRUPT–The number of taxpayers from line 3.1 due to a bankruptcy.
3.1.4 DEBIT TC–The number of taxpayers from line 3.1 due to an additional assessment that was made to a module in Installment Agreement status.
3.1.5 FS OLD–The number of taxpayers from line 3.1 due to an old Collection Information Statement.
3.1.6 MATH ERR–The number of taxpayers from line 3.1 due to a math error in a tax module.
3.1.7 NEW MOD–The number of taxpayers from line 3.1 due to a new module reaching balance due status.
3.1.8 CROSS REF DFL–The number of taxpayers from line 3.1 due to cross referenced TIN defaulting.
3.1.9 RET DEL–The number of taxpayers from line 3.1 due to a module in an open return delinquency notice status.
3.1.10 TDI MOD–The number of taxpayers from line 3.1 due to an open TDI module.
3.1.11 PRE BAL–The number of taxpayers from line 3.1 due to the arrival of an assessment from Master File in excess of the dollar limit for use of command code IAPND.
3.1.12 ESTIMATE INS–The number of taxpayers from line 3.1 due to insufficient estimated tax payments.
3.1.13 OTHER–The number of taxpayers from line 2.1.3 which did not qualify for any of the lines from 2.1.3.1 through 2.1.3.12, indicating a history item of "OTHER" was input or the source is undetermined.
ORIGINATION USER FEE (literal only)
4.1 NUM PAID THIS MONTH–The number of Installment Agreements where the Installment Agreement origination user fee was paid during the report month.
4.1.1 NUM RED PAID THIS MONTH–The number of Installment Agreements from 4.1 where the Installment Agreement origination user fee was one of the reduced (RED) user fees during the report month.
4.2 NUM PAID THIS YEAR–The number of Installment Agreements where the Installment Agreement origination user fee was paid during the current fiscal year. This is reported on NO-5000-6, Installment Agreement Cumulative Report; not in NO-5000-5, Installment Agreement Monthly Report.
4.2.1 NUM RED PAID THIS YEAR–The number of Installment Agreements from 4.2 where the Installment Agreement origination user fee was one of the reduced (RED) user fees during the current fiscal year.
INVENTORY BREAK DOWN (literal only)
4.3 INVENTORY PAID–The number of Installment Agreements from Part 1 line 4.1 where the Installment Agreement user fee code is equal to 1, 11 or 13 and analysis of the Installment Agreement History Record indicates the origination fee been paid.
4.3.1 INVENTORY RED FEE PAID–The number of Installment Agreements from Part 1 line 4.1 where the Installment Agreement user fee code is equal to 11 or 13, indicating a reduced User Fee and analysis of the Installment Agreement History Record indicates the origination reduced fee has been paid.
4.4 INVENTORY DUE–The number of Installment Agreements from Part 1 line 4.1 where the Installment Agreement user fee code is equal to 0, 10, 12 or, if the current user fee code is a 4, 5, or 6, the most recent user fee code not equal to 4, 5, or 6 was a 0. This indicates the origination fee is due.
4.4.1 INVENTORY RED FEE DUE–The number of Installment Agreements from Part 1 line 4.1 where the Installment Agreement user fee code is equal to 10, 12. This indicates the origination fee is due is a reduced (RED) fee.
4.5 INVENTORY WAIVED–The number of Installment Agreements from Part 1 line 4.1 where the Installment Agreement user fee code is equal to 2, or if the current user fee code is a 4, 5 or 6, the most recent user fee code not equal to 4, 5, or 6 was a 2. This indicates the origination fee was waived.
4.6 INVENTORY N/A–The number of Installment Agreements from Part 1 line 4.1 where the Installment Agreement user fee code is equal to 9 or, if the current user fee code is a 4, 5 or 6, the most recent user fee code not equal to 4, 5, or 6 was a 9. An example of an agreement where the origination fee was not applicable would be an agreement established before the advent of the user fee.
4.7 INVENTORY UNKNOWN–The number of Installment Agreements from Part 1 line 4.1 where the Installment Agreement origination user fee code can not be determined. An example is a user fee code of 1, but there is not a record of payment in the Installment Agreement history record.
REINSTATEMENT USER FEE (literal only)
4.8 NUM PAID THIS MONTH–The number of Installment Agreements where the Installment Agreement reinstatement user fee was paid during the report month.
4.9 NUM PAID THIS YEAR–The number of Installment Agreements where the Installment Agreement reinstatement user fee was paid during the current fiscal year. This is reported on NO-5000-6, Installment Agreement Cumulative Report; not in NO-5000-5, Installment Agreement Monthly Report.
INVENTORY BREAK DOWN (literal only)
4.10 INVENTORY PAID–The number of Installment Agreements from Part 1 line 4.1 where the Installment Agreement user fee code is equal to 5 and the Installment Agreement History Record indicates the reinstatement fee has been paid.
4.11 INVENTORY DUE–The number of Installment Agreements from Part 1 line 4.1 where the Installment Agreement reinstatement user fee code is equal to 4.
4.12 INVENTORY WAIVED–The number of Installment Agreements from Part 1 line 4.1 where the Installment Agreement reinstatement user fee code is equal to 6.

Type Assessment Reports
Report Symbols NO–5000–241 & NO–5000–242
Part 1–TDAs

Note:

In FY2014, lines were added for ACA provisions 5000A and 4980H (Shared Responsibility Payments). They occupy the same lines and are distinguished by columns; specific line definitions are shown in Exhibit 5.2.4-2, Taxpayer Delinquent Account Report, Part 1–TDAs.

COLUMNS COLUMN TITLE AND DEFINITION
(A) IMF TOTAL–The number of IMF (Individual Master File) TDAs.
(B) SFR–The number of IMF TDAs with an Automated Substitute for Return (ASFR) assessment. The TDA module must contain TC 599 with Closing Code 88 or 89, but not contain a TC 300 for an amount greater than $0.00.
(C) 1040 EXAM–The number of IMF TDAs with an Examination assessment. The TDA module must be for Form 1040 (MFT 30) and contain a TC 300 for an amount greater than $0.00.
(D) 1040 MATH ERROR–The number of IMF TDAs with Form 1040 (MFT 30) where the module does not qualify for columns B or C, but does contain a MATH–ERR– INCREASING–TX–IND. This indicator is stored on IDRS in Section 50 of the Taxpayer Information File.
(E) FED EMP/RET–The number of IMF TDAs from column A where the federal employee/retiree code is on.
(F) MFT 31–The number of IMF TDAs from column A where the MFT code is 31, which indicates a joint assessment has been split. This may involve situations such as innocent spouse.
(G) IMF ATAT– IMF TDAs from column A with an exam project code indicating Abusive Tax Avoidance Transactions (ATAT).
(H) BMF TOTAL–The total number of Business Master File (BMF) TDAs.
(I) BMF 6020(B)–The number of BMF tax modules with MFTs 01, 03, 04, 06, 09, 10, 11 or 60 all with a TC 599 Closing Code 08, 09, 38, 39, 63 or 64 and all with no TC 300 for an amount greater than $0.00.
(J) BMF ATAT–BMF TDAs from column A with an exam project code indicating ATAT.
(K) BMF EXAM–The number of Business Master File TDAs with an Examination assessment. The TDA module must contain a TC 300 for an amount greater than $0.00.
(L) ESTATE 706 TDAs–The number of TDAs where the Type Assessment code = 13.
(M) FORM 941/944–The number of BMF TDA modules which have either a BMF MFT 01, or a BMF MFT 14.
(N) FORM 940–The number of BMF TDA modules which have an MFT 10.

Note:

Exhibit 5.2.4-2, Taxpayer Delinquent Account Reports, Part 1–TDAs, contains line definitions for this report, as these reports share the same line definitions.

Delinquent Returns Activity Report
(Report Symbol NO–5000–139 Part 1)

This exhibit provides technical detail by column and line for each part of the NO-5000-139, Delinquent Returns Activity Report (C-139). See the overview of this collection report in 5.2.4.9 for a general explanation of the report features.

Note:

Due to expanding the closing codes from 2 to 3 digit fields, in January 2013, the closing code values are added for each function and the 2 digit closing code is preceded by a zero. The details below can be found for any of the five organizational sections (ALL, LB&I, SB/SE, TE/GE and W&I) that are listed under the heading Report: NO–5000–139

COLUMNS COLUMN TITLE AND DEFINITION
(1) SECURED THIS MTH–The number of returns that posted to the Master File in the period/report month.

Note:

Every month, the report is run from the beginning of the FY to the end of the present period. During that time, changes may take place such as account mergers, duplicate returns unposting, reversals, etc. Therefore, using the Cum minus Cum result rather than the CUM minus Current Month results in better accuracy.

(2) TOTAL CUM–Returns posting to the Master File from the beginning of the fiscal year through the report month.
(3) 1040 CUM–Returns with MFT 30 posting to the Master File from the beginning of the fiscal year through the report month.
(4) 941/944 CUM–Returns with BMF MFT 01 and/or BMF MFT 14 posting to the Master File from the beginning of the fiscal year through the report month.
(5) 1120 CUM–Returns with MFT 02 posting to the Master File from the beginning of the fiscal year through the report month.
(6) 720 CUM–Returns with MFT 03 posting to the Master File from the beginning of the fiscal year through the report month.
(7) 940 CUM–Returns with MFT 10 posting to the Master File from the beginning of the fiscal year through the report month.
(8) 943 CUM–Returns with MFT 11 posting to the Master File from the beginning of the fiscal year through the report month.
(9) 2290 CUM–Returns with MFT 60 posting to the Master File from the beginning of the fiscal year through the report month.
(10) EP/EO CUM–Returns with MFTs 33, 34, 36, 37, 44, 50, 67, 74, and 75 posting to the Master File from the beginning of the fiscal year through the report month.
(11) OTHER Cum–Returns not qualifying for a specific column heading should be considered as 'Other'. For example (not all inclusive), returns with MFTs 05, 06, 09, 51, 52, 58, 61, 63, and 64 posting to the Master File from the beginning of the fiscal year through the report month.
RETURN CATEGORIES
(1) SECURED RETURNS–Delinquent returns secured under programs other than those secured under 6020B, SFR or RCP programs, where a TC 150 and a TC 599 with a valid closing code are present regardless of the module status. If there is no TC 599 present yet the module contains a status 03 (TDI), then the attribution to function is dependent on the status 03 indicator. Throughout the report, returns attributable to Exam are excluded.
Valid closing codes ranges are:
  1. ACS (formerly CS)–cc 025–049, 100-199

  2. CFf (Field Collection) –cc 050–074, 200 -299

  3. CSCO (formerly SCCB) –cc 000–019, 075–099, 300 -399


Status 03 indicators are:
  1. ACS– 7 & 8 (Queue)

  2. CFf (Field Collection) – 5 & 6

  3. CSCO– 9, or no status 03

(2) 6020B/SFR PROGRAM–(6020B/Substitute for Return Program) Delinquent returns secured where a TC 150 and a TC 599 with a valid closing code (for 6020B) or, a TC 150, TC 290, and TC 599 with a valid closing code (for SFR), are present. Counts for both SB/SE and W&I taxpayers are included.
Valid closing codes:
  1. ACS (formerly CS)–cc 038–041

  2. CFf (Field Collection)–cc 063–066

  3. CSCO (formerly SCCB)–cc 008, 009, 088–091

(3) WI SFR AT SB–(W&I Substitute for Return at SB/SE) All SFR cases are assigned to SB/SE campus. This line is a breakout of delinquent returns from the SFR Program where the BOD of the taxpayer is W&I.
(4) RCP RETURNS–(Return Compliance Program) Delinquent returns secured where a TC 150 and a TC 599 with a valid closing code are present.
Valid closing codes:
  1. ACS (formerly CS)–cc 048

  2. CFf (Field Collection –cc 073

  3. CSCO (formerly SCCB) –cc 098

(5) TOTAL RETURNS–Total of lines (1) SECURED RETURNS, (2) 6020B/SFR PROGRAM and (4) RCP RETURNS.
(6) SYSTEM/NOTC RETNS (System/No Transaction Code)–This is a catch all category. Delinquent returns secured in this section are credited to CSCO and include:
  • System–All returns posted with a TC 599 and a valid CSCO closing code in the range 000–019, 100–199. The computer systems (ie: Master File, IDRS) automatically assign a closing code based on the conditions of the return. (See 6209 TDI Closing Codes)

  • NOTC– Returns posted with no TC 599 but are or have been in status 02 (TDI notice) or 03 (TDI status) without an indicator. (i.e. TDI or notice that was previously closed not liable, the taxpayer then files the delinquent return and is not coded with a TC 599.)

(7) TOT COLL RETURNS (National Total Page Only)–Sum of Total Returns plus System/NOTC Returns.
(8) FIELD ASST CTRS –Delinquent return secured by Field Assistance (aka Field assistance Walk–in) where a TC 150 and a TC 599 cc 20–24 are present.

Note:

These codes may be used by Collection for notice Walk–Ins however, the returns included in this category are not included in item 7 (TOT COLL RETURNS).

LINES WITHIN RETURN CATEGORIES
(1) NO. TAXPAYERS–Number of delinquent taxpayers in the report period.
(2) NO. OF RETURNS–Number of delinquent returns where a TC 150 posted in the report period and a TC 599 with the appropriate closing code are present or, where a TC 150 is present but no TC 599 and the module was at some time in 02 or 03 status (SCCB (aka CSCO) page only).
(3) NO. 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 (listed below).
  1. Tax–Tax settlement amount of TC 150 or TC 290 (SFR).

  2. Penalties–TC16X, 17X, 18X, 20X, 23X, 24X, 27X, 28X with posting cycles equaling the TC 150 posting cycles.

  3. Interest–TC 19X and 34X with posting cycles equaling the TC 150 posting cycle.

  4. Prepaid Credits–TC430, 62X, 65X, 66X, 68X, 69X, 71X and 80X amounts with posting cycles prior to or equal to the TC 150 posting cycle and any TC 67X amounts with posting cycles prior to the TC 599 posting cycle but less than the TC 150 posting cycle or the TC 290 (SFR) cycle.

(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 from #7 above.
(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.

Recap of Accounts Currently Not Collectible Report (CNC-149 and BOD)
Report Symbol NO–5000–149 MAIN
Report Symbol NO–5000–149 MINOR

COLUMNS COLUMN TITLE AND DEFINITION
(1) GRAND TOTAL–Total of all TC 530 modules. Equals totals of columns Total IMF and Total BMF (six and seven below). No entry made for total taxpayers line since taxpayers may appear in more than one function. Functional lines may not equal total if Responsibility Unit Code (RUC) is absent.
(2) CFF/SPF/CSF–All TC 530 modules that contains an RUC of 1 or 2 for Field Collection, Collection Support function, and Specialty-Insolvency and Specialty-Advisory (in Specialty-Offers, Liens & Advisory).
(3) ACS–All TC 530 modules with an RUC of 4.
(4) CAMPUS–All TC 530 modules with an RUC of 3.
(5) TOTAL IMF–All IMF TC 530 modules.
(6) TOTAL BMF–All BMF TC 530 modules.
(7) TOTAL 941/944–Modules from BMF column with MFT 01/14 (not NMF MFT14).
Columns: NO–5000–149 MINOR
(1) GRAND TOTAL–Total of all TC 530 modules. Equals totals of columns six and seven below. No entry made for total taxpayers line since taxpayers may appear in more than one function. Functional lines may not equal total if Responsibility Unit Code (RUC) is absent.
(2) BY EXAM–All TC 530 modules that contains an RUC of 6.
(3) APPEALS–All TC 530 modules with an RUC of 7.
(4) TP ADV–All TC 530 modules with an RUC of 8 for Taxpayer Advocate & Problem Resolution Offices.
(5) OTHER–All TC 530 modules with an RUC of 9.
(6) IDS–All TC 530 modules with an RUC of 5 for Inventory Delivery System.
(7) TOTAL BMF–All BMF TC 530 modules.
TC 530 Posted this Fiscal Year Section
1.0 TOTAL NUMBER TAXPAYERS-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 the total.
2.0 NUMBER 530 MODULES-Number of modules 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.
2.01 to 2.16 CLOSING CODES 03 TO 39–Number of modules from Line 2.0 with appropriate closing codes in the latest TC 530. Also shown are number of modules with CC 09. Lines 2.15.1, 2.15.2 and 2.15.3 are sub-break outs of Line 2.15.
2.17 5000A/SRP CNC–Number of modules with appropriate ACA closing code(s) in the latest TC 530.
2.17.1 SRP CC 35–Number of MFT 35 or MFT 65 modules which meet a special criteria for being “recessed” as opposed to being made CNC.
2.18 4980H CNC–Number of modules with appropriate ACA closing code(s) in the latest TC 530.
2.19 OTHER CLOSING CODES–Number of modules from Line 2.0 where the TC 530 closing code is not between 03 and 39.
3.0 DOLLAR AMOUNT–The assessed module balance at the time the TC 530 posted for the modules in lines 2.0 to 2.16 above. Includes all debit and credit transactions, withholding, and remittances posted to the module including the cycle of the latest TC 530 posting.
3.01 to 3.16 CLOSING CODES 03 TO 39- The assessed module balance for each closing code at the time the TC 530 posted for the modules in lines 2.01 to 2.16 above. Includes all debit and credit transactions, withholding, and remittances posted to the module including the cycle of the latest TC 530 posting.
3.17 5000A/SRP CNC–The assessed module balance for all modules containing the appropriate ACA closing code(s) in the latest TC 530.
3.17.1 SRP CC 35–The assessed module balance for all MFT 35 or MFT 65 modules which meet a special criteria for being “recessed” as opposed to being made CNC.
3.18 4980H CNC–The assessed module balance for all modules containing the appropriate ACA closing code(s) in the latest TC 530.
3.19 OTHER CLOSING CODES–The assessed module balance for other closing codes at the time the TC 530 posted for the modules in lines 2.17 above. Includes all debit and credit transactions, withholding, and remittances posted to the module including the cycle of the latest TC 530 posting.
Inventory Section
4.0 NUMBER OF TAXPAYERS–Number of entities which have an unreversed TC 530 in one or more modules at the end of the reporting periods. Excludes TC 530 CC 09 posting.
5.0 NUMBER 530 MODULES–Number of modules which have at least one unreversed TC 530 at the end of the reporting period. Excludes TC 530 CC 09 posting.
5.01 to 5.16 CLOSING CODES 03-39–The number of TC 530 modules in inventory at the end of the report period, by type of closing code.
5.17 5000A/SRP CNC–Number of modules in inventory with the appropriate ACA closing code(s) in the latest TC 530.
5.17.1 SRP CC 35–Number of modules in inventory with an MFT 35 or MFT 65 which meet a special criteria for being “recessed” as opposed to being made CNC.
5.18 4980H CNC–Number of modules in inventory with the appropriate ACA closing code(s) in the latest TC 530.
5.19 OTHER CLOSING CODES–The number of TC 530 modules where the TC 530 closing code is not between 03 and 39.
6.0 DOLLAR AMOUNT–The amount of the assessed modules balances for modules in line 5.0 to 5.17, above.
6.01 to 6.16 CLOSING CODES 03-39–The assessed module balances associated with the modules in lines 5.01-5.16 above.
6.17 5000A/SRP CNC–The assessed module balance of modules in inventory with the appropriate ACA closing code(s) in the latest TC 530.
6.17.1 SRP CC 35–The assessed module balance of modules in inventory with an MFT 35 or MFT 65 which meet a special criteria for being “recessed” as opposed to being made CNC.
6.18 4980H CNC–The assessed module balance of modules in inventory with the appropriate ACA closing code(s) in the latest TC 530.
6.19 OTHER CLOSING CODES–The assessed module balances associated with the modules in line 5.17, above.
Activity on TC 530 Modules Section This Fiscal Year
7.0 NUMBER MODULES FROM TC 530–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 sum of lines 7.01 and 7.02. Other lines show closing codes and sub-break outs as indicated.
7.01 NUMBER MODULES TO STAT 12–Number of modules that had a TC 530 in effect (except TC 530 CC 09) this fiscal year and where a status 12 subsequently posted during the report period.
7.01.1 NUMBER SRP TO STATUS 12–Number of modules that had a TC 530 in effect for the appropriate ACA provision this fiscal year and where a status 12 subsequently posted during the report period.
7.01.11 NO. SRP CC 35 TO STATUS 12–Number of MFT 35 or MFT 65 modules that had a TC 530 in effect (with a closing code 35) this fiscal year and where a status 12 subsequently posted during the report period.
7.01.2 NUMBER 4980H TO STATUS 12–Number of modules that had a TC 530 in effect for the appropriate ACA provision this fiscal year and where a status 12 subsequently posted during the report period.
7.02 NUMBER MODULES REACTIVATED–Number of modules that had a TC 530 in effect (except TC 530 CC 09) this fiscal year and where a reversal (TC 531, 532 or 537) subsequently posted during the report period.
7.02.1 to 7.02.33 CLOSING CODES 03 TO 32–Breakout of modules from line 7.02, by closing code.
7.02.4 NUMBER SRP REACTIVATED–Number of modules from line 7.02 that had an IMF MFT code 35 or 65. These modules may also be included in line 7.02.1, line 7.02.2 or line 7.02.3, if the closing code applies.
7.02.41 NO. SRP CC 35 REACTIVATED–Those cases from line 7.02.4 with a CC 35.
7.02.5 NUMBER 4980H REACTIVATED–Number of modules from line 7.02 that had a BMF MFT code 43. These modules may alo be included in line 7.02.1, line 7.02.2 or line 7.02.3, if the closing code applies.
8.0 DOLLAR AMOUNT REACTIVATED–Reflects the amount of the assessed module balance for lines 7.02 to 7.02.33 above.
8.01 to 8.03.3 CLOSING CODES 03 TO 32–Number of TC 530 modules in inventory as of the end of the report period.
8.04 SRP DOLLAR AMT REACTIVATED–The assessed module balance of modules that had a TC 530 in effect for the appropriate ACA provision this fiscal year and where a reversal (TC 531, 532 or 537) subsequently posted during the report period.
8.04.1 SRP CC 35 AMT REACTIVATED–The assessed module balance of MFT 35 or MFT 65 modules that had a TC 530 in effect (with a closing code 35) this fiscal year and where a reversal (TC 531, 532 or 537) subsequently posted during the report period.
8.05 4980H AMT REACTIVATED–The assessed module balance of modules that had a TC 530 in effect for the appropriate ACA provision this fiscal year and where a reversal (TC 531, 532 or 537) subsequently posted during the report period.
9.0 CREDITS POSTED TO TC 530–Dollar amounts of abatements, payments and offsets on unreversed TC 530 modules for the report period.

Note:

The sum of Lines 9.01 through 9.03 equals Line 9.0, CREDITS POSTED TO TC 530.

9.01 ABATED–Net dollar amounts abated on unreversed TC 530 modules for the report period.
9.01.1 SRP ABATED–Net dollar amounts abated on unreversed SRP TC 530 modules for the report period.
9.01.2 4980H ABATED–Net dollar amounts abated, on unreversed 4980H TC 530 modules for the report period.
9.02 COLLECTED–Net dollar amounts collected on unreversed TC 530 modules for the report period.
9.02.1 SRP COLLECTED–Net dollar amounts collected on unreversed SRP TC 530 modules for the report period.
9.02.2 4980H COLLECTED–Net dollar amounts collected on unreversed 4980H TC 530 modules for the report period.
9.03 OFFSET–Net dollar amounts offset on unreversed TC 530 modules for the report period.
9.03.1 SRP OFFSET–Net dollar amounts offset on unreversed SRP TC 530 modules for the report period.
9.03.2 4980H OFFSET–Net dollar amounts offset on unreversed 4980H TC 530 modules for the report period.
Activity on TC 537 Modules this Fiscal Year Section
10.0 NUMBER TO TC 537–Total TC 530 modules that have a subsequent TC 537 posting during the report period. Includes TC 530 CC 09 modules.
11.0 NUM FROM TC 537 TO TC 530–Number of modules that contains a TC 537 and have a subsequent TC 530 posted during the report.
11.1 NUM TO TC 530–NOT CC 09,19–The modules from 11.0 above where closing codes other than 09 or 19 were present.
11.2 NUM TO TC 530–CC 09,19–The modules from Line 11.0 where closing code 09 or 19 was present.
12.0 NUM OF TC 537 TO STATUS 12–Total number of modules that contain a TC 537 and have a subsequent status 12 posted during the report period, respectively.
13.0 NUM OF TC 537 TO STATUS 60–Total number of modules that contain a TC 537 and have a subsequent status 60 posted during the report period.
14.0 DOLLAR AMOUNT WHEN TO TC 537–Amount of assessed module balance corresponding to line 10.0 to 13.0 above.
15.0 DOLLAR AMOUNT BACK TO TC 530–Amount associated with the number of modules returned to TC 530.
15.1 TC 530 NOT CC 09, 19–Number of TC 530 modules where closing codes other than 09 or 19 were present.
15.2 TC 530 CC 09, 19–Number of TC 530 modules where the closing code was 09 or 19.
16.0 DOLLAR AMT - TC 537 TO STAT 60–Amount associated with LIne 13.0, NUM OF TC 537 TO STATUS 60.

Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section I–Staff Hour Utilization

  1. Section I–Staff Hour Utilization. Hours are captured monthly and cumulatively by employee category. Lines 1-80 capture the number of staff hours spent on various direct operational programs. Staff hour utilization employee category column headings are:

    • Clerical

    • Para-Professional

    • Professional

    • Management

  2. Direct program staff hour data is divided into ten (10) major program categories:

    • Balance Due

    • Delinquent Return

    • Compliance Initiative Programs

    • Local Outreach Programs

    • Collection Strategy (ATAT)

    • Appeals

    • Mutual Collection Assistance Requests (MCAR)

    • Solution Saturday

    • Management Direct Case

    • 500 Series

Line Number Time Code Time Code Title and Line Definition

Note:

How Time is Calculated for the 101 (TDA) and 201 (TDI) Time.

Time codes 101 and 201 are calculated as follows: Add Steps A & B to complete the calculation for each time code.
  1. All time charged directly to cases EXCEPT time charged to:

    • Non-IDRS cases subcoded 104, 105, 204, 301-303, 305-323, 361, and 362.

    • Any cases subcoded 104, 105, 106, 107, 204, 309-323, 361 and 362. The subcode directs these time charges to the time codes.

  2. Time charged to 809 and 810 time codes:

    • 809 and 810 time is divided proportionately between time codes 101 and 201 based on the number of TDAs and the number of TDI taxpayers.

Line 1 101 Taxpayer Delinquent Account (TDA) Direct Case. This line captures time spent working assigned TDA cases. This information is provided by ICS/ENTITY and Rollup. This line can contain data for Field Collection.
Line 2 102 Unassigned Delinquent Account. This line captures time spent working delinquent account notices and other unassigned work, including notices generated by the ACS/CS call sites. This information is provided by ICS/ENTITY and ROLLUP. This line can contain data for Field Collection Areas and Advisory.
Line 3 104 InterArea Other Investigation (OI). This line captures time spent working Taxpayer Delinquent Account (TDA) related OIs received from other area offices. This information is provided by ICS/ENTITY. This line can contain data for Field Collection Areas only.
Line 4 105 Federal Tax Deposits (FTD) Alerts. This line captures time spent processing FTD Alerts. This information is provided by ICS/ENTITY. This line can contain data for Field Collection Areas only.
Line 5 106 Offer in Compromise (OIC). This line captures time spent working assigned offer in compromise cases. This information is provided by ICS/ENTITY and Rollup. This line can contain data for Field Collection Areas and Advisory.
Line 6 107 Taxpayer Advocate Service (TAS). This line captures time spent working TAS cases. This information is provided by ICS/ENTITY and Rollup. This line can contain data for Field Collection Areas and Advisory.
Line 7 108 Total Automated Lien System (ALS). This line captures time spent on actions related to filing, refiling, and releasing Notices of Federal Tax Liens and Estate Tax Liens, or other lien-related activity. This information is provided by Rollup. This line will contain data for Advisory & Insolvency only.
Line 8 109 Summons. This line captures time spent on actions related to summons activity, including processing or monitoring summons for enforcement. This information is provided by ICS/ENTITY. This line can contain data for Field Collection Areas and Advisory.
Line 9 110 Total Lien Issues. This line captures time spent on lien actions such as processing special lien or levy requests and resolving lien or levy problems. This information is provided by Rollup. This line can contain data for Advisory & Insolvency only.
Line 10 111 Suits. This line captures time spent on actions related to recommendations for suit by the US Government. This information is provided by Rollup. This line will contain data for Advisory only.
Line 11 112 Advisory Opinions. This line captures time spent on actions relative to written or oral requests for advice received from various internal and external sources that does not pertain to an open case file. This information is provided by Rollup. This line will contain data for Advisory only.
Line 12 113 Total Insolvency. This line is the sum of subsequent lines 13 through 25, and shows the total hours spent on actions relative to bankruptcy proceedings, assignments for the benefit of creditors, and corporate dissolutions. This information is provided by Rollup. This line will contain summarized data from Lines 13 through 25 for Advisory & Insolvency only.
Line 13 113a Chapter 7 No Assets
Line 14 113b Chapter 7 Assets
Line 15 113c Chapter 9
Line 16 113d Chapter 11
Line 17 113f Chapter 12
Line 18 113h Chapter 13 Pre-Confirmation
Line 19 113i Chapter 13 Post-Confirmation
Line 20 113m Abandoned/Exempt Property
Line 21 113o Other Insolvency. Advisory may get involved in bankruptcy cases, and time spent by Advisory employees on bankruptcy cases would be included in this time code. This information is provided by Rollup. .
Line 22 113p Chapter 15
Line 23 113q Assignment for Benefit of Creditors (ABC) Assignments
Line 24 113r Receiverships
Line 25 113s Decedents
Line 26 114 Discharge/Foreclosure. This line captures time spent on actions relating to foreclosures, redemptions, discharge of property, subordinations, withdrawals, and/or non–attachments of lien and bulk sales. This information is provided by Rollup. This line will contain data for Advisory only.
Line 27 115 Property Appraisal and Liquidation Specialist (PALS). This line captures time spent on actions relative to appraisal and liquidation activities. This information is provided by Rollup. This line will contain data for Advisory only.
Line 28 116 Seizure–ICS Hours. This line captures time spent on seizure related actions. These actions include receiving and reviewing seizure paperwork, opening and closing Non-Field Other Investigations (NF OIs) on ICS, and sending 90-day update reports to the Field GM and PALS GM. This information is provided by Rollup. This line will contain data for Advisory only.
Line 29 117 Trust Fund Recovery Penalty (TFRP). This line captures time spent on actions relative to review of assertions of the TFRP/personal liability for excise tax, and updating the Automated Trust Fund Recovery system. This information is provided by Rollup. This line will contain data for Advisory only.
Line 30 118 Freedom of Information Act (FOIA)/Disclosure/Miscellaneous. This line captures time spent on various miscellaneous activities that are not reported elsewhere. This information is provided by Rollup. This line will contain data for Advisory only.
Line 31 119 Total Decedent. This line captures time spent on actions related to processing and monitoring decedent cases. This information is provided by Rollup. This line will contain data for only.
Line 32 120 CDP Related OIC. This line captures time spent on actions taken by offer specialists and offer tax examiners while working assigned offer in compromise cases submitted on Form 656, Offer in Compromise in conjunction with a Collection Due Process (CDP). This information is provided by ICS/ENTITY and CTRS. This line will contain data for Field Collection and Advisory
Line 33 Total Bal Due. Line 33 is the sum of Lines 1 through 12 and 26 through 32, and can contain data for all functions.
Line 34 201 Taxpayer Delinquent Investigation (TDI ) Direct Case. This line captures time spent working assigned TDI cases. This information is provided by ICS/ENTITY and Rollup. This line can contain data for Field Collection.
Line 35 202 Unassigned Delinquent Return. This line captures time spent working delinquent account notices and other unassigned work, including notices generated by the ACS/CS call sites. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas and Insolvency.
Line 36 204 InterArea Other Investigation (OI). This line captures time spent working Taxpayer Delinquent Investigation (TDI) related OIs received from other area offices. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 37 Total Del Ret. Line 37 is the sum of Lines 34 through 36. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 38 Total CIP. Line 38 is the sum of hours reported by each function to time codes 301 through 303 for hours spent on actions developing and working compliance initiative programs worked in Field Collection . Compliance initiatives are defined as locally approved programs or studies involving contact with specific taxpayers within a market segment. This information is provided by ICS/ENTITY and CTRS. This line can contain data for all functions.
Line 39 Total Outreach. Line 39 is the sum of hours reported by each function to time codes 305 through 308 for hours spent on actions that directly support and relate to outreach Collection activities within an area or territory, e.g., speeches, workshops for practitioners, e-filer assistance, etc. This information is provided by ICS/ENTITY and CTRS. This line can contain data for all functions.
Line 40 309 Abusive Tax Avoidance Transactions (ATAT)
Line 41 310 Offshore Voluntary Compliance Initiative (OVCI)
Line 42 311 Offshore Voluntary Disclosure Initiative (OVDI)
Line 43 312 Intermediary Transactions
Line 44 313 Promoter
Line 45 314 Notice 2000-44
Line 46 315 Announcement 2005-80
Line 47 316 ATAT Federal Payment Levy Program (FPLP) Contract Vendor
Line 48 317 High Dollar Currently Not Collectible (CNC)
Line 49 318 Easement Settlement Offer
Line 50 319 Refund Schemes
Line 51 320 Large Business and International (LB&I) Distressed Asset Trust (DAT)
Line 52 321 IRC 6707A Penalty Assessment
Line 53 322 United Bank of Switzerland (UBS)
Line 54 323 ATAT Estate and Gift
Lines 55 through 70 324 - 339 Collection Strategy. Time codes 324 through 339 reserved for future Collection ATAT Strategy Initiatives.
Line 71 Total ATAT Strategy. Line 71 is the sum of Lines 40 through 70. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 72 360 Appeals. This line captures time spent on actions performed while working Appeals related cases. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 73 361 Mutual Collection Assistance Request (MCAR). This line captures time spent on actions performed while working on MCAR cases by either International or domestic revenue officers. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 74 362 Solution Saturday. This line captures time spent on actions performed while working on Solution Saturday requests or cases. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 75 614 Management Direct Case Time. This line captures time spent by managers and long–term acting managers on activities related to assigned taxpayer cases. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 76 502 Analysis/Perfection. This line captures time spent on actions related to the analysis and perfection of input documents, required research for completion of payment and credit transfer requests, and other miscellaneous duties. This information is provided by ICS/ENTITY and Rollup. This line can contain data for Field Collection Areas and Advisory.
Line 77 504 File Maintenance. This line captures time spent maintaining files as addressed in IRM 5.4, Case Processing. This information is provided by ICS/ENTITY and Rollup. This line can contain data for Field Collection Areas and Advisory.
Line 78 505 Clerical. This line captures time spent in support of Collection programs. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 79 Total 500 Series. Line 79 is the sum of Lines 76 through 78. This information is provided by ICS/ENTITY and CTRS. This line can contain data for all functions.
Line 80 Total Direct . Line 80 is the sum of Lines 33, 37, 38, 39, 71, 72, 73, 74, 75, and 79. This line will contain data for all functions.
Line 81 401 Collateral Duties. This line captures time spent as full- and part-time union stewards, on Equal Employment Opportunity (EEO) activities, or other collateral assignments. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 82 402 Automated Data Program (ADP) Support. This line captures time spent on activities such as securing software or hardware, participating in rollout of new software. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 83 403 ICS/ENTITY Support. This line captures time spent working on an ICS, ENTITY, or ICS Windows related issue or problem. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 84 404 Coordinator Duties. This line captures time spent on activities such as Combined Federal Campaign, Savings Bond, or other coordinator assignments. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 85 Total Non-Direct Hours. Line 85 is the sum of Lines 81 through 84. This information is provided by ICS/ENTITY and CTRS. These lines can contain data for all functions.
Line 86 Total Training Hours. Line 86 is the sum of Lines 87 through 91 and represents the total training hours spent by all employees in all functions in training situations, including coordinating, scheduling, conducting, teaching, or attending training, and any travel incident to training. This information is provided by ICS/ENTITY and CTRS. This line can contain data for all functions.
Line 87 601 Continuing Professional Education (CPE)
Line 88 602 Revenue Officer/Advisory, PALS and Insolvency Phase (Unit X) Training for Units 1, 2, 3, Advanced, or Technical.
Line 89 603 OJI Assignment. On-the-Job Instructor training.
Line 90 604 Instructor Assignment. Any instructor assignment other than CPE.
Line 91 605 All Other Training. All other training that is neither CPE, RO Phase of any kind, OJI, nor an instructor assignment.
Line 92 610 Management. This line captures time spent by managers or acting managers in all functions in the performance of traditional management activities and Commissioner's Representative duties. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 93 611 Administrative. This line captures time spent by all employees except managers in all functions performing administrative tasks. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 94 613 Leave. This line captures time spent by all employees in all functions on annual, sick, and administrative leave. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 95 Total Overhead Hours. Line 95 is the sum of Line 86 and Lines 92 through 94. This information is provided by ICS/ENTITY and CTRS. This line can contain data for all functions.
Line 96 Total Available Hours. Line 96 is the sum of Lines 80, 85, and 95. Hours reported to Direct, Non-Direct, and Overhead time codes are included in this total. This information is provided by ICS/ENTITY and CTRS. This line can contain data for all functions.

Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section II – Informational Only Hours

  1. Section II – Informational Hours. This section captures monthly and cumulative time spent on activities not counted as work hours nor added to the total available hourly formula. Informational hours are provided for balancing purposes only. Informational Only Hours employee category column headings are:

    • Clerical

    • Para-Professional

    • Professional

    • Management

  2. Informational hours includes time spent:

    • In the field on official business

    • Working in an approved Flexiplace location

    • While computer or computer system access is unavailable

    • By the Independent Reviewer

    • Detailed in from another function

    • Working outside an assigned function while on a detail

    • Identity Theft

Line Number Time Code Time Code Title and Line Definition
Line 97 406 Independent Reviewer. This line captures time spent on activities such as reviewing rejected offer-in-compromise or installment agreement cases. The Independent Reviewer must also report time to appropriate direct program codes as well. This information is provided by Rollup. This line will contain data for Advisory only.
Line 98 621 Field Time. This line captures time spent while out of the office working in the field. Work activities performed while in the field must also be reported to appropriate operational time codes. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 99 622 Flexiplace. This line captures time spent working at approved alternate work sites during a normal tour of duty. Activities performed while working in a Flexiplace situation must also be reported to appropriate operational time codes. This line is informational only and is not included in total available hours. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 100 623 Computer Downtime. This line captures time spent while unable to perform work due to computer downtime for reasons such as hardware, software, or telecommunication problems; power outages; or other issues. This line is informational only and is not included in total available hours. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 101 624 Identity Theft. This line captures time spent working ID Theft issues. Time applied to this time code includes activities such as preparing Form 4844, Request for Terminal Action to input TC 971 action codes, reviewing ID theft documentation, and preparing Form 3870, Request for Adjustment. This information is provided by ICS/ENTITY and Rollup. This line can contain data for all functions.
Line 102 Total Informational Hours. Line 102 is the sum of Lines 97 through 101. This information is provided by ICS/ENTITY and CTRS. This total is not included in total available hours. This line can contain data for all functions.
Line 103 Detailed In. Line 103 is the sum of all staff-hours detailed into the Field Collection during the report period. In addition to hours reported on Line 103, time must also be reported to appropriate operational time codes. This line can contain data for all functions. This information is provided by ICS/ENTITY and Rollup.
Line 104 Total Detailed Out. Line 104 is the sum of Lines 105 through 110 and captures staff hours spent on detailed out activities. This information is provided by ICS/ENTITY and CTRS. This line can contain data for all functions.
Line 105 Walk-In. Detail outside Field Collection to Walk-In.
Line 106 ACS/Toll-Free. Detail outside Field Collection to ACS/Toll-Free.
Line 107 Taxpayer Advocate Service. Detail outside Field Collection to Taxpayer Advocate Service.
Line 108 Stakeholder Liaison. Detail outside Field Collection to Stakeholder Liaison.
Line 109 Disaster Relief. Detail outside Field Collection to Disaster Relief.
Line 110 Other. Detail outside Field Collection to any other Business Operating Division (BOD), function, or program not listed in Lines 105 through 109.

Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section III–Operational Data

  1. Section III–Operational Data. Monthly and cumulative operational data is reported in Section III. The column headings for operational data are:

    • Opening Inventory

    • Receipts

    • Transfers In

    • Disposals

    • Transfers Out

    • Closing Inventory

      Note:

      The transfer in/out feature in CTRS should be used to track transferred inventory within an area. Adjustments to the receipts and dispositions columns are inappropriate because that data is utilized by stakeholders to develop work plans and make projections. Beginning of the fiscal year counts should never be adjusted as this action causes changes to all subsequent monthly operational data and republication of C–23s. However, if this action is absolutely necessary it must be coordinated with the CTRS analysts in the Collection Data Assurance office.

  2. Lines 1 through 64 in Section III reflect workload inventory data related to time codes in Section I, Staff Hour Utilization, and are subdivided into the same major program categories. Inventory totals are shown in the opening, receipts, transfers in, disposals, transfers out, and ending inventory columns both monthly and cumulatively.

Line Number Time Code Time Code Title and Line Definition
Line 1 102 TDA Notice. This line captures inventory related to working and disposing of unassigned delinquent account work. This information is provided by ICS/ENTITY and Rollup. This line will contain data for Field Collection Areas and Advisory.
Line 2 104 InterArea Other Investigations (OI). This line captures inventory of Taxpayer Delinquent Account (TDA) related OIs received from other area offices for assistance securing information or other actions. The OI is counted as a disposal when all required actions have been taken and the issue is resolved. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 3 105 Federal Tax Deposit (FTD) Alerts. This line captures inventory of FTD Alerts. FTD Alerts are created on MasterFile and downloaded on a quarterly basis to Field Collection Areas groups via ICS. FTD Alerts resolved and closed during the report period are counted as dispositions. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 4 107 Taxpayer Advocate Service (TAS). This line captures inventory of TAS requests. A TAS request is counted as a receipt when an Operational Assistance Request (OAR) is received from the Taxpayer Advocate's Office. It is counted as a disposal when the issue has been resolved and a response has been provided to TAS or TAS has closed the case. This information is provided by ICS/ENTITY and CTRS. This line can contain data for Field Collection.
Line 5 108 Total ALS. This line captures inventory related to filing, refiling, and releasing a Notice of Federal Tax Lien and maintaining the Automated Lien System (ALS) database. This information is provided by CTRS. This line will contain data for Advisory & Insolvency only.
Line 6 109 Summons. This line captures summons referral inventory. Receipts are counted when a referral request to enforce a summons is received. Dispositions are counted when the referral action on a summons has been rejected, enforced, withdrawn, or the case is resolved. This information is provided by ICS/ENTITY and CTRS. This line will contain data for Field Collection and Advisory.
Line 7 110 Total Lien Issues. This line captures lien or levy processing requests. Receipts are counted when a request is received for nominee/alter ego, estate lien, or Federal Payment Levy assistance. Dispositions are counted when the lien filing or levy determination has been made and returned to the requestor, or the issue has been resolved. This information is provided by the Automated Lien System (ALS) and CTRS. This line will contain data for Advisory.
Line 8 111 Total Suits. This line captures suits data. Receipts are counted when a suit recommendation or notice of a docketed case is received. Dispositions are counted when the suit is adjudicated, dismissed, settled, or rejected. This information is provided by CTRS. This line will contain data for Advisory.
Line 9 112 Total Advisory Opinions. This line captures advisory opinion requests. Receipts are counted when written requests for opinion or when other advisory inquiries are received. Dispositions are counted when a response is either sent or provided to the requestor. This information is provided by CTRS. This line will contain data for Advisory.
Line 10 113 Total Insolvency. Line 8 is the sum of subsequent lines 9 through 20, and is the total inventory data of bankruptcy and insolvency proceedings. The feeder information is obtained from the Automated Insolvency System (AIS) Split Activity Report. This information is provided by CTRS. This line will contain data for Advisory & Insolvency only.
Line 11 113a Chapter 7 No Assets. This line captures inventory of Chapter 7 no asset cases. Receipts are counted when Chapter 7 no asset cases are reassigned from Centralized Insolvency Operation (CIO) or cases in current inventory convert from another chapter. This time code does not include cases for which actions in reference to exempt/abandoned/excluded property are being taken as this is captured in Time Code 113m on Line 17. Dispositions are counted when cases are closed on AIS, reassigned to CIO or converted to another chapter. This information is provided by CTRS. This line will contain data for INS only.
Line 12 113b Chapter 7 Assets. This line captures inventory of Chapter 7 asset cases. Receipts are counted when Chapter 7 asset cases are assigned via Case Assignment Guide (CAG), cases are reassigned from CIO or cases in current inventory convert from another chapter. This time code does not include cases for which actions in reference to exempt/abandoned/excluded property are being taken as this is captured in Time Code 113m on Line 17. Dispositions are counted when cases are closed on AIS, reassigned to CIO or converted to another chapter. This information is provided by CTRS. This line will contain data for INS only.
Line 13 113c Chapter 9. This line captures inventory of Chapter 9 cases. Receipts are counted when Chapter 9 cases are manually assigned or assigned via CAG. Dispositions are counted when cases are closed on AIS. This information is provided by CTRS. This line will contain data for INS only.
Line 14 113d Chapter 11. This line captures inventory of Chapter 11 cases. Receipts are counted when Chapter 11 cases are assigned via CAG, cases are reassigned from CIO or cases in current inventory convert from another chapter. Dispositions are counted when cases are closed on AIS or converted to another chapter. This information is provided by CTRS. This line will contain data for INS only.
Line 15 113f Chapter 12. This line captures inventory of Chapter 12 cases. Receipts are counted when Chapter 12 cases are assigned via CAG, cases are reassigned from CIO or cases in current inventory convert from another chapter. Dispositions are counted when cases are closed on AIS or converted to another chapter. This information is provided by CTRS. This line will contain data for INS only.
Line 16 113h Chapter 13 Pre-Confirmation. This line captures inventory of Chapter 13 cases assigned prior to confirmation. Receipts are counted when Chapter 13 cases are assigned via CAG, cases are reassigned from CIO or cases in current inventory convert from another chapter. Dispositions are counted when cases are closed on AIS, reassigned to CIO or converted to another chapter. This information is provided by CTRS. This line will contain data for INS only.
Line 17 113i Chapter 13 Post-Confirmation. This line captures inventory of Chapter 13 cases reassigned from CIO for post-confirmation actions. Receipts are counted when Chapter 13 cases are reassigned from CIO to address post-confirmation issues after they had been reassigned to CIO after confirmation. This time code does not include post-confirmation Chapter 13 cases received for the first time that require an initial case analysis as this is captured in Time Code 113h on Line 15. Dispositions are counted when cases are closed on AIS, reassigned to CIO or converted to another chapter. This information is provided by CTRS. This line will contain data for INS only.
Line 18 113m Abandoned/Exempt Property. This line captures inventory of cases for which investigations of exempt/abandoned/excluded property are being completed. These are usually Chapter 7 no asset and Chapter 7 asset cases. Receipts are counted when cases are reassigned from CIO or actions are taken on this type of investigation on current inventory. This information is provided by CTRS. This line will contain data for INS only.
Line 19 113o Other Insolvency. This line captures inventory of cases that do not fit into one of the other 113 Time Codes listed. This information is provided by CTRS. This line will contain data for Advisory & Insolvency.
Line 20 113p Chapter 15. This line captures inventory of Chapter 15 cases. Receipts are counted when Chapter 15 cases are assigned via CAG. Dispositions are counted when cases are closed on AIS. This information is provided by CTRS. This line will contain data for INS only.
Line 21 113q ABC Assignments. This line captures inventory of ABC Assignment cases. Receipts are counted when Assignments are manually assigned. Dispositions are counted when cases are closed on AIS. This information is provided by CTRS. This line will contain data for INS only.
Line 22 113r Receiverships. This line captures inventory of Receivership cases. Receipts are counted when Receiverships are manually assigned. Dispositions are counted when cases are closed on AIS. This information is provided by CTRS. This line will contain data for INS only.
Line 23 113s Decedents. Receipts are counted when Decedents are manually assigned. Dispositions are counted when cases are closed on AIS. This information is provided by CTRS. This line will contain data for INS only.
Line 24 114 Total Discharge/Foreclosure. This line captures inventory of discharge/foreclosure related cases. A discharge or subordination receipt is counted when the initial written application is received; request for withdrawal; notice of non–judicial foreclosure; or when lien priority inquiries or applications are received. Dispositions are counted when a determination is made and required checks or documents are received or there is no response from the taxpayer 30 days after the deadline for response; the notice of withdrawal is prepared and the requestor is notified of the determination; when the redemption issue is resolved; or when action relevant to the case has been taken. This information is provided by CTRS. This line will contain data for Advisory.
Line 25 115 Property Appraisal and Liquidation Specialists (PALS). This line captures inventory of appraisal and sale activities conducted by PALS. Receipts are counted when a formal request for assistance is received; when notified of a completed seizure by a revenue officer; when notified of acquired property; when requests for investigation are received; or when requests from the Department of Justice are received. Dispositions are counted when the appraisal paperwork is completed, when the property is disposed of, when the sale is held, or when a determination has been made. This information is provided by CTRS. This line will contain data for Advisory.
Line 26 116 Seizure–ICS Inventory. This line captures the number of ICS Non-Field Other Investigation (NF OI) modules created when a seizure control number is issued, and no later than the end of the same business day. Dispositions are counted when the property has been bid-in or disposed of, all required closing documents have been received and processed by Advisory, applicable documents have been forwarded to the Campus Accounting Branch, and proceeds and expenses have posted correctly. This information is provided by CTRS. This line will contain data for Advisory.
Line 27 117 Trust Fund Recovery Penalty (TFRP). This line captures inventory of TFRP cases, after the case has been input on ICS as a TFRP OI. Receipts are counted when the TFRP assessment package, a claim, or requests for adjustment or assessment are received by Advisory. Dispositions are counted when the assertion is rejected, a determination has been made, or the adjustment document has been prepared and forwarded. This information is provided by CTRS. This line will contain data for Advisory.
Line 28 118 Freedom of Information Act (FOIA)/Disclosure/Miscellaneous. This line captures inventory of various miscellaneous activities. Receipts are counted when notification of an open Criminal Investigation (CI) case, a FOIA request for research, a collateral agreement, or other non–TFRP claims are received, when notified of a jeopardy situation;, and/or filing of foreign corporation elections are received. Dispositions are counted when there is a notification that CI control is no longer needed, when necessary actions have been completed, a collateral agreement is disposed of or denied, a claim is resolved by approval or denial, a jeopardy assessment is sent to Exam, levy is approved or a decision is made not to pursue the case, or when a determination is made regarding the election and no further action is required. This information is provided by CTRS. This line will contain data for Advisory.
Line 29 119 Total Decedent Issues. This line captures inventory related to processing and monitoring decedent cases. A receipt is counted when notification of a decedent estate is received, or when Form 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes is received. Dispositions are counted when the estate is closed or a decision is made not to pursue collection, or when theForm 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes request is approved or resolved. This information is provided by CTRS. This line will contain data for Advisory.
Line 30 204 InterArea Other Investigations (OI). This line captures inventory of Taxpayer Delinquent Investigation (TDI) related OIs received from other area offices for assistance securing information or other actions. The OI is counted as a disposal when all required actions have been taken and the issue is resolved. This information is provided by ICS/ENTITY. This line can contain data for Field Collection Areas only.
Line 31 309 Abusive Tax Avoidance Transactions (ATAT). This line captures inventory of Collection ATAT work not defined by codes 310 through 323. Subcode 309 should be used as the default ATAT subcode when 310 through 323 do not apply. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 32 310 Offshore Voluntary Compliance Initiative (OVCI). This line captures inventory of all collection work related to OVCI participants. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 33 311 Offshore Voluntary Disclosure Initiative (OVDI). This line captures inventory of Offshore Voluntary Disclosure Program applicant cases. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 34 312 Intermediary Transactions. This line captures inventory of LB&I Examination requests for collection assistance or audit assessments for taxpayer entities participating in an Intermediary Transaction Tax Shelter, including any transferee assessments resulting from audit assessments. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 35 313 Promoter. This line captures inventory of promoter investigations assigned as Bal Dues, Del Rets or Compliance Initiative Program (CIP). This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 36 314 Notice 2000-44. Use this code with all Collection ATAT inventory related to taxpayers identified under Announcement 2000-44. The type of transaction, or series of transactions, referred to as the Son of BOSS transaction is a listed transaction outlined in Notice 2000–44, Loss Deductions, Disallowance of: Artificial Losses: Abusive Tax Shelters: Partnerships: Basis. It generally refers to certain transactions that are marketed to generate tax losses through the taxpayer’s purported creation of artificially high basis in partnership interests. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 37 315 Announcement 2005-80. This line captures inventory of cases related to taxpayers identified under Announcement 2005-80, Global Settlement Initiative. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 38 316 Federal Payment Levy Program (FPLP) Contract Vendor. This line captures FPLP contract vendor cases assigned to an ATAT group. An FPLP case is identified by a TC 971 AC 060 indicating a match between a delinquent account and a Financial Management Service (FMS) payment. The case will be assigned to an ATAT group when one or more of the following characteristics is revealed: - Three or more in-business or out-of-business related entities identified; any of the responsible parties has outstanding Trust Fund Recovery Penalty assessments from three or more entities; and/or case has a foreign component. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 39 317 High Dollar Currently Not Collectible (CNC). This line captures inventory of cases identified through the High Dollar CNC Project. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 40 318 Easement Settlement Offer. This line captures inventory of cases identified through the Conservation Easement Settlement Offer. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 41 319 Refund Schemes. This line captures inventory of cases where the taxpayer(s) claimed false withholding credits (Form W-2, Wage and Tax Statement and Form 1099-OID, Original Issued Discount or other refundable credits (for example, Form 4136, Credit for Federal Tax Paid on Fuels and Form 2439, Notice to Shareholders of Undistributed Long-Term Capital Gains) which resulted in a fraudulent refund.
Line 42 320 LB&I DAT. This line captures inventory of cases identified under Notice 2008-34. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 43 321 IRC 6707A Penalty Assessment. This line captures inventory of IRC § 6707A penalty assessment cases. IRC § 6707A penalty assessments that can be identified by MFT code 55, Transaction Code (TC) 240 reference number 648 for individuals and MFT code 13, and TC 240 reference number 648 for all other cases are tracked here. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 44 322 United Bank of Switzerland. This captures inventory of UBS cases which includes work resulting from examinations of taxpayers who were identified by UBS as account holders, but who did not voluntarily disclose offshore activity. These cases are referred to as treaty cases by revenue agents involved in the examinations. Subcode 322 is not used for OVDI/OVDP cases, even if the taxpayer banks at UBS.
Line 45 323 ATAT Estate and Gift. This line captures inventory of ATAT Estate and Gift cases. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 46 through Line 61 324 through 339 Lines 47 through 62 (Time Codes 324-339) are reserved for future Collection Strategy initiatives. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 62 361 Mutual Collection Assistance Request. This line captures MCAR inventory. Receipts are counted when an incoming OI for domestic collection assistance is received from the International groups, or when the International groups receive a request for assistance and open an OI on ICS. Dispositions are counted when monies have been collected in accordance with the mutual treaties, and/or assistance has been provided and the OI is closed. This information is provided by ICS/ENTITY. This line will contain data for Field Collection Areas only.
Line 63 362 Solution Saturday. This line captures Solution Saturday inventory. This information is provided by CTRS and ICS/ENTITY. This line can contain data for all functions.
Line 64 406 Independent Reviewer. This line captures Independent Reviewer Offer In Compromise (OIC) and Installment Agreement (IA) inventory. Receipts for OIC or IA cases are counted when the OIC or IA file is received for review. Dispositions are counted when the review is completed and the file is returned to the appropriate office. This information is provided by Rollup. This line will contain data for Advisory only.

Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section IV–Other Actions

  1. Section IV–Other Actions. Line 65 provides monthly and cumulative enforcement proofs of claim data.

  2. This data is provided as national totals, to avoid any possible ROTER violations.

  3. A time code is not associated with proofs of claim data.

Line Number Definition
Line 65 Proofs of Claim. This line reports the number of proofs of claim issued during the reporting cycle. This information is provided by Rollup for Advisory and by the Insolvency Technical Analyst.

Description of Collection Workload Indicators Report NO–5000–23 (C–23) Section V – Revenue Officer Inventory Count

  1. Section V – Revenue Officer (RO) Inventory Count. This section captures the total number of traditional "bag-carrying" revenue officers by grade and the total number of taxpayer cases in their inventory. An RO is counted who has five or more assigned cases and an ICS position type of:

    • N - Normal

    • T - Coach/OJI

    • U - Collateral Duties

    • I - Trainees

  2. Revenue officers excluded from the count are:

    • Long-term acting managers

    • Full-time Offer in Compromise (OIC) specialists

    • On-the-Job Instructor (OJI) coaches with less than five assigned cases

    • Special Compliance Position (SCP) revenue officers

    • Revenue officer trainees with less than five assigned cases

    • Revenue officer with less than five assigned cases

    • GS-4 Student Career Experience Program (SCEP) revenue officers

    • GS-4 Wounded Warrior Intern (or any other type of Intern)

    • Area and territory staff

  3. The number of revenue officers by grade level is systemically calculated by totaling the grade level of each revenue officer who inputs time using ICS. The number of taxpayers cases is taken from ICS/ENTITY on the last day of the reporting period.

  4. Time codes are not associated with revenue officer inventory counts.

  5. This data is tracked on a monthly basis only; no cumulative data is kept. This information is provided by ICS/ENTITY at the end of the reporting period. This section will always contain data for Field Collection Areas only.

RO GRADE LEVEL AND DEFINITION
Line Number RO Grade Level Definition
Line 66 GS-5 Number of GS-05 ROs and number of total taxpayers
Line 67 GS-7 Number of GS-07 ROs and number of total taxpayers
Line 68 GS-9 Number of GS-09 ROs and number of total taxpayers
Line 69 GS-11 Number of GS-11 ROs and number of total taxpayers
Line 70 GS-12 Number of GS-12 ROs and number of total taxpayers
Line 71 GS-13 Number of GS-13 ROs and number of total taxpayers
Line 72 Total Total number of revenue officers and taxpayer cases

Preparation and Transmission of Collection Workload Indicators (C–23) Report

  1. The Collection Workload Indicators Report, NO–5000–23 (C–23), is prepared monthly in the Collection Data Assurance (CDA) office by consolidating area files for all functions using Super CTRS. The group files that build the area files are processed using ICS/ENTITY group files for Field Collection Areas and Rollup files from Insolvency and Advisory, as well as various external feeder activity reports, via CTRS.

  2. The Field Collection Area CTRS Wide Area Specialist (WAS) generates the Area 4872 report data file to the CTRS server by COB on the first Wednesday following the close of the reporting period. The Area 4872 reports from Insolvency and Advisory are due by COB on the first Wednesday following the close of the reporting period. If unforeseen circumstances occur, extensions for the Area 4872 report may be granted. The WAS must contact the CTRS program analysts in CDA through their managers if they are unable to transmit the report by the due date.

  3. Because of the inability to provide an approval signature line in electronic transfer, it is understood that the territory or group manager or his/her designee, has reviewed and approved the report prior to transmission for the Advisory and Insolvency functions.

  4. The C–23 provides totals for specific functions, territories, areas, and Servicewide. The Servicewide C–23 combines all functions. Data includes monthly and cumulative hourly totals, informational totals, operational and enforcement activity. Counts of revenue officers and taxpayer cases in their inventory are tracked on a monthly— only basis.

  5. The C–23 is available for viewing using Monarch software on the COINS website at www.colreports.hq.irs.gov. To obtain the Monarch software, submit a help desk ticket with Get-It Services.

  6. After the C–23 is validated, data can be queried by researchers with read-only access who need the data for analytical reports. By submitting an Online 5081 and downloading the server-based Super CTRS Research module, analysts can query, view, and print data. The software is located on the CTRS website at http://www.ctrs.web.irs.gov/. Instructions for downloading are provided on the website installation tab.

FY 2016 CTRS EOM Reporting Schedule

Month MCC Posting Cycles Dates - Sunday thru Saturday # Work Days & Holidays Hrs
Oct 2016 201640 Oct 2 - Oct 8 19/1 152
201641 Oct 9 - Oct 15
201642 Oct 16 - Oct 22
2016543 Oct 23 - Oct 29
Nov 20165 201644 Oct 30- Nov 5 18/2 144
201645 Nov 6- Nov 12
201646 Nov 13- Nov 19
201647 Nov 20- Nov 26
Dec 2016 201648 Nov 27 - Dec 3 23/2 184
201649 Dec 4 - Dec 10
201650 Dec 11- Dec 17
201651 Dec 18- Dec 24
201652 Dec 25 - Dec 31
Jan 2017 201701 Jan 1 - Jan 7 19/1 152
201702 Jan 8 - Jan 14
201703 Jan 15 - Jan 21
201704 Jan 22- Jan 28
Feb 2017 201705 Jan 29 - Feb 4 19/1 152
201706 Feb 5 - Feb 11
201707 Feb 12 - Feb 18
201708 Feb 19 - Feb 25
Mar 2017 201709 Feb 26 - Mar 4 25/0 200
201710 Mar 5- Mar 11
201711 Mar 12 - Mar 18
201712 Mar 19- Mar 25
201713 Mar 26 - Apr 1
Apr 2017 201714 Apr 2 - Apr 8 20/0 160
201715 Apr 9 - Apr 15
201716 Apr 16 - Apr 22
201717 Apr 23 - Apr 29
May 2017 201718 Apr 30- May 6 20/0 160
201719 May 7 - May 13
201720 May 14 - May 20
201721 May 21 - May 27
Jun 2017 201722 May 28- Jun 3 24/1 192
201723 Jun 4- Jun 10
201724 Jun 11 - Jun 17
201725 Jun 18- Jun 24
201726 Jun 25 - Jul 1