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Part 5. Collecting Process

Chapter 2. Reports

Section 4. Collection Reports Overview

5.2.4  Collection Reports Overview

Manual Transmittal

October 25, 2011

Purpose

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

Material Changes

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

(2) Literal changes in all reports that reference Large and Mid Size Business, (LMSB) to Large Business and International, (LB&I) and LM to LB.

(3) Literal changes in all reports that reference Collection Support Unit, to Centralized Case Processing Unit (CCP).

(4) New lines added as a result of Provision 9008 Branded Prescription Drugs to Exhibit 5.2.4-2, Taxpayer Delinquent Account Reports Report Symbols NO–5000–1 & NO–5000–2 Part 1–TDAs and Exhibit 5.2.4-3, Taxpayer Delinquent Account Reports Report Symbols NO–5000–1, 241 & NO–5000–2, 242 Part 2–Accounts Receivable Notices.

(5) New lines added to capture issuances, dispositions, and inventory, on modules when associated with a revenue officer's number in Exhibit 5.2.4-2, Taxpayer Delinquent Account Reports Report Symbols NO–5000–1 & NO–5000–2 Part 1–TDAs, and Exhibit 5.2.4-3, Taxpayer Delinquent Account Reports Report Symbols NO–5000–1, 241 & NO–5000–2, 242 Part 2–Accounts Receivable Notices.

(6) Revision combining the area and national report subsections together to remove redundancy in sections 5.2.4.2, Taxpayer Delinquent Account (TDA) Report (Report Symbol NO–5000–1 Part 1 and NO–5000–2 Part 1), 5.2.4.4,Taxpayer Delinquency Investigation (TDI) Report (Report Symbol NO–5000–3 and NO–5000–4), and 5.2.4.7, Type Assessment Report (Report Symbol NO–5000–241 Part 1 and NO–5000–242 Part 1).

(7) Lines added or changed in Exhibit 5.2.4-2, Taxpayer Delinquent Account Reports Report Symbols NO–5000–1 & NO–5000–2 Part 1–TDAs), to identify when an entity had a change in functions.

(8) Closing code 56 now added to Line 5.5 under transaction code 593 for Exhibit 5.2.4-5, Return Delinquency Monthly Notice Reports Report Symbols NO–5000–3 & NO–5000–4 Part 2–TDI Closing Codes.

(9) Definitions added for "FEE DATA" and "DEFAULTS" pages of the report section 5.2.4.6, Installment Agreement Report (Report Symbol NO–5000–5 and NO–5000–6).

(10) Revision to section 5.2.4.9, Delinquent Returns Activity Report (Report Symbol NO–5000–139), includes addition of new subsection 5.2.4.9.3, Viewing on COINS Server Delinquent Returns Activity Report.

(11) Exhibit 5.2.4–2, Taxpayer Delinquent Account Reports Report Symbols NO–5000–1 & NO–5000–2, Part 1–TDA corrected literal for line 5.3.15.

(12) Exhibit 5.2.4–3, Taxpayer Delinquent Account Reports Report Symbols NO–5000–1, 241 & NO–5000–2, 242 Part 2–Accounts Receivable Notices changed page numbers in index to match page headers on report.

(13) Exhibit 5.2.4–6, Return Delinquency Monthly Notice Reports Report Symbols NO–5000–3–NOT & NO–5000–4–NOT Part 1–TDI Notices, corrected break out lines 2.4.1, 2.4.2, 2.4.3, and 2.4.4 to reference line 2.4.

(14) Exhibit 5.2.4–8, Installment Agreement Reports Report Symbol NO–5000–5 & NO–5000–6 Part 1, corrected literal for line 2.1.1.25 to match literal on report.

(15) Exhibit 5.2.4–11, Delinquent Returns Activity Report–Technical Detail (Report Symbol NO–5000–139 Part 1), revisions made to improve technical detail explanation of definitions.

(16) Section 5.2.4.10, Collection Workload Indicators (Report Symbol NO–5000–23), definitions clarified and formatting updated.

(17) Added an item in Section 5.2.4.10, Collection Workload Indicators (Report Symbol NO–5000–23), to explain that 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.

(18) References to National Quality Review System (NQRS) have been deleted as these groups no longer use the Collection Time Reporting System (CTRS) to track time and inventory.

(19) References to Non CFf function for Advisory, Insolvency, and Quality have been updated to Advisory and Insolvency (AI).

(20) Collection ATAT Strategy time code 311 renamed to Offshore Voluntary Disclosure Initiative (OVDI) in Exhibit 5.2.4–13, Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section I-Staff Hour Utilization, and Exhibit 5.2.4–15, Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section III–Operational Data.

(21) Collection ATAT Strategy time code 320 renamed to Large Business and International Distressed Asset Trust (LB&I DAT) in Exhibit 5.2.4–13, Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section I–Staff Hour Utilization, and Exhibit 5.2.4–15, Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section III–Operational Data.

(22) Collection ATAT Strategy time code 322 identified as United Bank of Switzerland (UBS) in Exhibit 5.2.4–13, Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section I–Staff Hour Utilization, and Exhibit 5.2.4–15, Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section III–Operational Data.

(23) Time code 116 renamed to Seizure–ICS Hours, to reflect hours tracked in Exhibit 5.2.4–13, Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section I–Staff Hour Utilization.

(24) Time code 116 renamed to Seizure–ICS Inventory, to reflect ICS module inventory tracked in Exhibit 5.2.4–15, Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section III–Operational Data.

(25) Time code 405 Document Updates, deleted in Exhibit 5.2.4–13, Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section I–Staff Hour Utilization.

(26) Exhibit 5.2.4–14, Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section II–Informational Hours, updated to add flexiplace time reporting availability to AI.

(27) Exhibit 5.2.4–16, Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section IV–Other Actions, updated to reflect removal of all lien and levy lines and definitions. This data will be reported on the NO–5000–24 (C-24), Levy and Seizure Report, and NO–5000–25 (C-25), Lien Report. Further information concerning these new reports are forthcoming.

(28) Line numbers have been updated in Exhibit 5.2.4–17, Description of Collection Workload Indicators Report NO–5000–23 (C–23) Section V–Revenue Officer Inventory Count.

(29) Exhibit 5.2.4–19, FY 2012 Fiscal Months for Scheduling and Reporting Purposes, revised to update FY 2012 cycle dates and provide explanation regarding the first cycle of January 2012.

(30) Exhibit 5.2.4–20, FY 2010 C–23 Total Hourly Formulas, revised to update formulas for NO–5000–23, Collection Workload Indicators Report (C–23).

Effect on Other Documents

This material supersedes IRM 5.2.4, dated 10–01–2010.

Audience

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

Effective Date

(11-01-2011)

Signed by Rennae Ward,
Director, Collection Analytics, Automation, Inventory Selection and Delivery (CAISD)

5.2.4.1  (11-01-2011)
Collection Reports Overview

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

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

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

5.2.4.1.1  (11-01-2011)
Collection Activity Reports Based on Data Source Type

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

    • Integrated Data Retrieval System (IDRS)

    • Master File (MF)

    • Collection Time Reporting System (CTRS)

    • Automated Offers In Compromise (AOIC)

    • Manual: Non systemic data source

    Note:

    Refer to the Reports Catalog on the COINS webpage for a more complete description of each report.

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


    Note:

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

5.2.4.2  (11-01-2011)
Taxpayer Delinquent Account (TDA) Report (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 inventory, receipt and activity 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 the Area, Total Organizational BOD and National Office Organizational Segments. The report displays ALL TDAs on the pages CAR8243. TDAs assigned to the Small Business Self–Employed (SB/SE) organization are shown on the pages CSB8243 and TDAs assigned to the Wage and Investment (W & I) organization are shown on the pages CWI8243.

  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. The NO–5000–1 Part 1 report is generated each month electronically by the Tennessee Computing Center as computer run CAR8243.

  4. The NO–5000–2 report is electronically generated monthly, (except October) by the Tennessee Computing Center as part of computer run CAR8243.

    Note:

    For FY 2002, only the cumulative data for the CAR8243 National pages are shown. The cumulative CSB8243 and CWI8243 pages for area offices commenced in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year.

5.2.4.2.1  (11-01-2011)
TDA Report Area and National Segments

  1. Area Report Segment– This shows the TDAs according to the area office and function to where they are assigned. It includes the total organization BOD totals for the SB/SE and W&I areas.

  2. National Report Segment– The National report is a roll-up of the area report data.

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

    1. Field Function– The 5th and 6th digits of the TDA/TDI assignment code are 10-69 in this category.

    2. Queue– The 5th and 6th digits of the TDA/TDI assignment code is 70-71 in this category.

    3. Automated Collection System/Customer Service– The 5th and 6th digits of the TDA/TDI assignment code are 00-09 in this category.

    4. Compliance Services Collection Operations– The 5th and 6th digits of the TDA/TDI assignment code are 80-89 in this category.

5.2.4.2.2  (11-01-2011)
Function of TDA Report

  1. The report is used by analysts, programmers and managers for budget planning, program evaluation, operational control and analysis of resource allocation.

5.2.4.2.3  (11-01-2011)
Description of TDA Report Elements

  1. A full description of the TDA elements for the line and column definitions used in the report are shown in the following exhibits:

    • Exhibit 5.2.4-1 Definitions of Abbreviations and Statuses,

    • Exhibit 5.2.4-2 Taxpayer Delinquent Account Reports, Part 1 - TDAs,

    • Exhibit 5.2.4-10 Type Assessment Reports, Part 1 - TDAs.

5.2.4.3  (11-01-2011)
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, ( 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 divided into Area Office and National Segments.

  2. The Taxpayer Delinquent Account Cumulative Report, Part 2 - Accounts Receivable Notices (NO–5000–2/241) 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. For FY 2002, only the cumulative data for the CAR8143 pages are shown. The cumulative CSB8143 and CWI8143 pages for area offices commenced in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year.

  3. The NO–5000–1/241 Part 2 and NO–5000–2/241 Part 2 reports are generated electronically by the Tennessee Computing Center. The computer run is CAR8143.

5.2.4.3.1  (11-01-2011)
Accounts Receivable Notices Area Report

  1. Area Report: A national total of accounts receivable notices, also known as balance due notices, are produced monthly for each SB/SE and W&I area office.

  2. Crediting the accounts receivable notices to the various SB/SE and W&I area offices involves the following process to find an area office that is within campus jurisdiction:

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

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

    3. 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.

5.2.4.3.2  (10-01-2010)
Accounts Receivable Notices National Report

  1. National Report: A national total of accounts receivable notices, also known as balance due notices, is produced electronically each month (except October). The report provides information from the beginning of the fiscal year through the end of the current reporting month.

5.2.4.3.3  (10-01-2010)
Function of Accounts Receivable Notices Report

  1. The report is used by management and analysts for budget planning, program evaluation, operational control and analysis of resource allocation.

5.2.4.3.4  (10-01-2010)
Description of Accounts Receivable Notice Report Elements

  1. A full description of the Accounts Receivable Notices 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 Part 2 - Accounts Receivable Notices.

5.2.4.4  (11-01-2011)
Taxpayer Delinquency Investigation (TDI) Report (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). The reports are divided according to the area and national office organizational segments.

  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. For FY 2002, only the cumulative data for the CAR8443 pages are shown. The cumulative CSB8443 and CWI8443 pages for area offices commenced in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year

  3. 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 has been updated to show 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.

  4. NO–5000–4 report is electronically generated monthly (except October) by the Tennessee Computing Center as part of computer run CAR8443.

    Note:

    Before fiscal year 2002, TDI notices (return delinquency notices) were shown as parts 3 and 4 of CAR 8443, however, has been updated on computer run CAR8943 (Report NO–5000–3–NOT: The "NOT" for parts 3 and 4 stands for notice). See section 5.2.4.5 of this handbook.

5.2.4.4.1  (11-01-2011)
TDI Area and National Report Segments

  1. Area Report Segment: This shows the TDI cases according to the area office and function to where they are assigned.

  2. National Report Segment: The National report is a roll-up of the area report data.

  3. The functional data in both segments is shown in one of the following four categories:

    1. Field Function– The 5th and 6th digits of the TDA/TDI assignment code are 10-69 in this category.

    2. Queue–The 5th and 6th digits of the TDA/TDI assignment code are 70-71 in this category.

    3. Automated Collection System/Customer Service– The 5th and 6th digits of the TDA/TDI assignment code are 00-09 in this category.

    4. Compliance Services Collection Operations– The 5th and 6th digits of the TDA/TDI assignment code are 80-89 in this category.

5.2.4.4.2  (11-01-2011)
Function of TDI Report

  1. The report is used by management and analysts for budget planning, program evaluation, operational control and analysis of resource allocation.

5.2.4.4.3  (11-01-2011)
Description of TDI Report Elements

  1. A full description of the TDI 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 5.2.4-4, Taxpayer Delinquency Investigation Reports Part 1 - TDIs,

    • Exhibit 5.2.4-5, Taxpayer Delinquency Investigation Reports Part 2 - TDI Closing Codes.

  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.

5.2.4.5  (11-01-2011)
Return Delinquency Notice Report (Report Symbol NO–5000–3–NOT and NO–5000–4–NOT)

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

  2. The Taxpayer Delinquency Investigation Notice Cumulative Report (Report Symbol NO–5000–4–NOT) contains the same data elements as the NO–5000–3–NOT. The report provides information from the beginning of the fiscal year through the end of the current reporting month. For FY 2002, only the cumulative data for the CAR8943 pages are shown. The cumulative CSB8943 and CWI8943 pages for area offices commenced in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year.

  3. The NO–5000–3–NOT and NO–5000–4–NOT reports are electronically generated monthly by the Tennessee Computing Center as part of computer run CAR8943 for parts 1 and 2. The "NOT" stands for notice. The report on part 1 and part 2 will show all notices on the pages marked CAR8943, while those notices assigned to the SB/SE are shown on the pages marked CSB8943 and those notices assigned to the W&I organization are shown on the pages marked CWI8943.

    Note:

    Before fiscal year 2002, TDI notices (return delinquency notices) were shown as parts 3 and 4 of CAR 8443.

5.2.4.5.1  (11-01-2011)
Return Delinquency Notice Report, Area Report

  1. Area Office Reports– This shows the TDI notices cases according to the area office where they are assigned.

  2. Crediting TDI notices to the various SB/SE and W&I area offices involves the following process to find an area office that is within campus jurisdiction:

    1. Where there is within campus jurisdiction a collection assignment number, commonly called the TSIGN, use it.

    2. If no TSIGN, but within campus jurisdiction a Collection Location Code (CLC), the CLC will be used.

    3. If no TSIGN and no CLC, IDRS subroutine CMPUT–CLC will be called 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.

5.2.4.5.2  (11-01-2011)
Return Delinquency Notice Report, National Report

  1. National Report– The National report is a roll up of the Area Office report.

5.2.4.5.3  (10-01-2010)
Function of Return Delinquency Notice Report

  1. The report is used by management for budget planning, program evaluation, operational control and analysis of resource allocation.

5.2.4.5.4  (10-01-2010)
Description of Return Delinquency Monthly Notice Report Elements

  1. A full description of the TDI 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 5.2.4-6, Taxpayer Delinquency Investigation Reports, Part 1 - TDI Notices,

    • Exhibit 5.2.4-7, Taxpayer Delinquency Investigation Reports, Part 2 - TDI Closing Codes Notices.

  2. The reports are produced in two parts:

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

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

5.2.4.6  (11-01-2011)
Installment Agreement Report (Report Symbol NO–5000–5 and NO–5000–6)

  1. The Installment Agreement Report (Report Symbol NO–5000–5 and NO–5000–6) reflects data on the number cases going into installment agreements status, their assessed balances, 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 IDRS system. The reports are divided by functions, as shown in (a) through (o) below. Since January 1993, the functions are determined by a two digit Installment Agreement Originator Code (ORIG–CD) that is input to IDRS using Command Code IAORG.

    Note:

    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 Exhibit 5.14.1-4 Installment Agreement Originator Codes.

    1. TAKEN BY FIELD–Installment Agreements taken by the Collection Field function (CFf). ORIG–CD must fall in the range of 01–09 or 20–29.

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

    3. TAKEN ON WALKINS–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.

    4. TAKEN BY W&I FIELD ASSISTANCE–Installment agreements taken on the taxpayers by the W&I Field Assistance employees as part of their non–filing season Collection work. 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. ORIG–CD must fall in the range 58–59.

    5. 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.

    6. 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.

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

    8. 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 that are later broken out on its own pages for information purposes.

    9. TAKEN BY OTHER–Installment agreements not taken by any of the functions broken out on other pages. (ie: 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).

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

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

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

    13. 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 a part of the larger Customer Service origination. ORIG–CD must fall in the range 72–73, 82.

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

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

  2. The reports are aggregated to the national level on CAR8643 pages, while those Installment Agreements credited to the SB/SE organization are shown by area office on CSB8643 pages and those Installment Agreements associated with the W&I organization are shown by area office on the CWI8643 pages. Crediting the Installment Agreements to the various SB/SE and W&I area offices involves the following process to find the area office that the agreement should be reported under:

    1. Where there is a with-in campus jurisdiction collection assignment number, commonly called TSIGN, use it.

    2. If there is no TSIGN, but a within campus jurisdiction collection location code (CLC) is found, the CLC will be used.

    3. If there is no TSIGN and no CLC, IDRS subroutine CMPUT–CLC will be called to analyze the combination of the current BOD of the taxpayer and the universal location code (ULC), using the geographical location of the taxpayer, to determine which SB/SE or W&I area office aligns with the installment agreement.

  3. The Installment Agreement Cumulative Report (Report Symbol NO–5000–6)– is the fiscal year to date cumulative report of the data produced for the NO–5000–5. For FY 2002, only the cumulative data for the CAR8643 pages are shown. The cumulative CSB8643 and CWI8643 pages for area offices commenced in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year.

  4. NO–5000–5– is the current month report which is generated by the Tennessee Computing Center as computer run CAR8643. The statistics include only the information for the current monthly reporting period.

5.2.4.6.1  (11-01-2011)
Function of Installment Agreement Report

  1. The report provides management with data for use in managing the Installment Agreement program.

5.2.4.6.2  (11-01-2011)
Description of Installment Agreement Report Elements

  1. A full description of the installment agreement elements for the line and column definitions used in the report are shown Exhibit 5.2.4–8 Installment Agreement Reports, Part 1.

5.2.4.7  (11-01-2011)
Type Assessment Report (Report Symbol NO–5000–241 Part 1 and NO–5000–242 Part 1)

  1. The Type Assessment Report (Report Symbol NO–5000–241 Part 1) 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. This is the same IMF and BMF data as on the TDA report except the columns are based on the different types of assessments. The report will show all TDAs on the pages marked CAR8543, while those TDAs assigned to the SB/SE organization will be shown on the pages marked CSB8543 and those TDAs assigned to the W&I organization will be shown on the pages marked CWI8543.

  2. The Type Assessment Cumulative Report (Report Symbol NO–5000–242) contains the same data elements as the Type Assessment Cumulative 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. For FY 2002, only the cumulative data for the CAR8543 pages were shown. The cumulative CSB8543 and CWI8543 pages for area offices commenced in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year.

  3. The Type Assessment Report NO–5000–241 and NO–5000–242 are generated electronically by the Tennessee Computing Center showing computer run number CAR8543.

5.2.4.7.1  (11-01-2011)
Type Assessment Area and National Report Segments

  1. Area Report Segment (NO–5000–241)– This shows the TDAs according to the Area Office and function to where they are assigned. It includes the Total Organization BOD totals for the SB/SE and W&I Areas. TDA cases assigned to an area are shown in one of four functional data categories.

  2. National Report Segment (NO–5000–242)– The National report is a roll-up of the Area report data. TDA cases assigned to all areas are shown, on the national total pages, as well as in one of the four functional data categories.

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

    1. Field Function– The 5th and 6th digits of the TDA/TDI assignment code are 10-69 in this category.

    2. Queue– The 5th and 6th digits of the TDA/TDI assignment code are 70-71 in this category.

    3. Automated Collection System/Customer Service– The 5th and 6th digits of the TDA/TDI assignment code are 00-09 or blank when cases do not have a TDA/TDI assignment code on IDRS in this category.

    4. Compliance Services Collection Operations– The 5th and 6th digits of the TDA/TDI assignment code are 80-89 in this category.

    Note:

    Part 2 - Account Receivable (Balance Due) Notices, once produced as part of CAR8543 are now produced as CAR8143 due to the volume of pages.

5.2.4.7.2  (11-01-2011)
Function of Type Assessment Reports

  1. The reports are used by analysts, programmers and managers for budget planning, program evaluation, operational control and analysis of resource allocation.

5.2.4.7.3  (11-01-2011)
Description of Type Assessment Report Elements

  1. A full description of the TDI elements for the line and column definitions used in the report are shown in the following exhibits:

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

    • Exhibit 5.2.4-2, Taxpayer Delinquent Account Reports, Part 1–TDAs, as the TDA lines of CAR 8243 are the same as for CAR 8543

    • Exhibit 5.2.4-10, Type Assessment Report (Report Symbol NO–5000–241 and NO–5000–242 for the column definitions.

5.2.4.8  (11-01-2011)
Recap of Accounts Currently Not Collectible Report (Report Symbol NO–5000–149)

  1. The Recap of Accounts Currently Not Collectible Report (CNC–149 & BOD) provides data from the Master file on delinquent accounts with a TC 530 present. See Exhibit 5.2.4–13, Recap of Accounts Currently Not Collectible Report for the column definitions

5.2.4.8.1  (11-01-2011)
Function of Recap of Accounts Currently Not Collectible Report

  1. The CNC–149 version of the report is used to provide an overview of all Currently Not Collectible Accounts during the report period.

  2. The BOD version of the report is a break-out of all Currently Not Collectable Accounts by individual BOD of (type of) Taxpayer, during the report period.

5.2.4.8.2  (11-01-2011)
Description of Recap of Accounts Currently Not Collectible Report Elements

  1. The report provides the number and dollar amount of TC 530 modules for the report period which posted to Master File, are in inventory, and which had some activity. Break-outs are also provided for the above three items, as well as counts by IMF, BMF and 941s. Columns are used to display totals for functions, such as ACS/CS, Inventory Delivery System (IDS) and Service Center, based on the Responsibility Unit Code (RUC) present on the TC 530. The data is displayed in five sets of numbers. The five sets are: all modules, then a set for each of business operating divisions (SB/SE, W&I, LB&I and TE/GE) by the type of taxpayers. The four sets refer to the BOD of the taxpayer (type of taxpayer as per the four operating divisions), not the BOD of the operating divisions that closed the module. The BOD of the operating division that closed the module are found in the AO counts, or sections. Each of these sets of numbers contains a national total and area office break outs.

  2. Area office counts are provided. The area office is determined from the current Collection Location Code (CLC). If there is no CLC, the combination of the BOD of the taxpayer and the Universal Location Code is used to align the module to the appropriate area office.

  3. Two reports are produced for electronic display:

    1. MAIN: This term is used to show the version of the report with the most commonly used Responsible Unit Codes.

    2. MINOR: This term is used to show the version of the report with less frequently used Responsible Unit Codes.

5.2.4.9  (11-01-2011)
Delinquent Returns Activity Report (Report Symbol NO–5000–139)

  1. The Delinquent Return Activity Report (NO–5000–139) provides monthly and cumulative data from the Master file showing the number of returns secured, the dollars assessed and the dollars collected with the delinquent returns secured. Counts are provided as a National grand total by the Business Operating Division (BOD) of the taxpayer. BOD sections are also broken-out by area offices. See Exhibit 5.2.4-11, Delinquent Returns Activity Report, Technical Detail, for the line definitions.

5.2.4.9.1  (11-01-2011)
Function of Delinquent Returns Activity Report

  1. The report is used for monitoring and evaluating programs and for planning and making resource allocations on future programs.

  2. Area office counts are provided. The area office is determined from the current Collection Location Code (CLC). If there is no CLC, the combination of the BOD of the taxpayer and the Universal Location Code is used to align the module to the appropriate area office.

5.2.4.9.2  (11-01-2011)
Description of Delinquent Returns Activity Report Elements

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

  2. A full description of the TDI elements for the line and column definitions used in the report are shown in the following exhibit:

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

5.2.4.9.3  (11-01-2011)
Viewing on COINS Server Delinquent Returns Activity Report

  1. The Navigation tree on the left side of the report displays the levels of reported results:

    • Index–The index and notes page (page 1) provide important information relating to the report and should be reviewed monthly.

    • Report–There are five sections, four are based on the BOD of the (type of) taxpayer, with organizational breakouts.
      1)ALL–Represents the total of all the taxpayer delinquent returns secured.
      2)LB&I–Where the BOD of the taxpayer is Large Business and International.
      3)SB/SE–Where the BOD of the taxpayer Small Business and Self Employed.
      4)TE/GE–Where the BOD of the taxpayer is Tax Exempt and Government Entities.
      5)W&I–Where the BOD of the taxpayer Wage and Investment.

    Note:

    These are BOD of the Taxpayer not the BOD of the Organization working the case, or collecting the return.

5.2.4.10  (11-01-2011)
Collection Workload Indicators (Report Symbol NO–5000–23) (C–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; other enforcement actions; and revenue officer inventory counts. It is split into five sections. The C–23 receives information from the Integrated Collection System (ICS) for CFf field groups who report time and activity to ICS, through the ENTITY End of Month (EOM) interface; and from the Collection Time Reporting System (CTRS) Roll up program for Advisory and Insolvency (AI) groups who report time 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 (10) 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 balancing purposes only and are not included in the total available hours calculation. Included in this section are: Field Time; Flexiplace; Computer Downtime; Independent Reviewer; and Detailed In and Out informational hours.

  5. Section III: Operational Data. Monthly and cumulative operational activity inventory 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 Trust Avoidance Tax (ATAT) inventory, Mutual Collection Assistance Requests (MCAR), Solution Saturday, and Independent Reviewer operational data is included. Operational data is reported by all functions, and includes opening inventory, receipts, transfers in, disposals, transfers out, and ending inventory counts.

  6. Section IV: Other Actions. Monthly and cumulative enforcement activity is reported by Advisory and Insolvency functions in Section IV, Other Actions. These actions include Proofs of Claims. All lien and levy data, formerly reported in Other Actions has been moved to NO–5000–24 (C-24), Levy and Seizure Report, and NO–5000–25 (C-25), Lien Report. Further information on these report are forthcoming.

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

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

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

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

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

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

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

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

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

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

    • Servicewide - provides combined totals for CFf and AI

    • CFf - provides totals for revenue officer groups in Collection Field function

    • INS - provides totals for Insolvency groups in AI

    • TSF - provides totals for Advisory groups in AI

Exhibit 5.2.4-1 
Definitions of Abbreviations and Statuses

MISCELLANEOUS DEFINITIONS
  ACB or ACS/CS–The Automated Collection Branch (ACB) and the Automated Collection System/Customer Service. ACS/CS is used to designate those TDAs/TDIs where the 5th and 6th digits of the TDA/TDI assignment code are 00-09.
  Active CFf–Active Collection Field function (CFf)–TDAs/TDIs with the 5th and 6th digits of the TDA/TDI assignment code of 10-69.
  (TC)–Transaction Codes (TC) are 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 comprehensive list and definitions.
  Queue– The Queue is a holding file for cases pending assignments. TDAs/TDIs assigned to the Queue has been updated to include 5th and 6th digits of the TDA/TDI assignment code equal to 70.
  CSCO, SCCB & SC BR 8–Compliance Services Collection Operations, Service Center Collection Branch and Service Center Branch 8 are used interchangeably. When dealing with TDAs/TDIs the 5th and 6th digits of the TDA/TDI assignment code are 80-89.
  13 Area Configuration – The 13 area offices use the same numbering scheme as the TDA/TDI assignment number, commonly called the TSIGN. For each area TDA/TDI information is shown with one of four break outs. The break outs are ACS/CS, CFf, Queue and CSCO.

Note: Beginning in January 2006, the former 23 Area configuration was replaced by a 13 area configuration. Some of the reports were formatted with the Areas configuration beginning with the October 2005 reports.
  23 Area Configuration–Beginning in January 2002, the former 35 district configuration was replaced by a 23 area configuration. The 23 areas use the same numbering scheme as the TDA/TDI assignment number, commonly called the TSIGN. For each area TDA/TDI information is shown with one of four break outs. The break outs are ACS/CS, CFf, Queue and SC BR 8. Note: Beginning in January 2006, the former 23 Area configuration was replaced by a 13 area configuration. Some of the reports were formatted with the Areas configuration beginning with the October 2005 reports.
  35 District Configuration–Beginning in FY1997 and lasting through December 2001, the former 65 district configuration was replaced by a 35 district configuration. Beginning with the 35 district configuration, each district's TDA/TDI information is shown with one of four break outs. These break outs are ACS/CS, CFf, Queue and SC BR 8.

Note:In FY 1996 the reports moved from an 8 region to a 5 region configuration (International was considered a region for report purposes). In FY 2000 when the regions were eliminated as organizational components, the region pages were removed from the Collection Activity Reports as Information Systems resources permitted.
  Transfer–The first two digits of the TDA/TDI assignment code have changed indicating responsibility for the taxpayer has been moved to/from another area office: this may be due to a change in the taxpayer's address. In certain instances, a change in the BOD code of the taxpayer may be the cause of the transfer. Starting in January 2002, responsibility for the case may also have changed between SB/SE and W&I as part of the work allocation between these BODs.
  Collection Location Code–The two digit area office code (see 23 Area Configuration above) indicates which SB/SE or W&I area office the taxpayer is assigned. The Collection Location Code will be the first two digits of the 8 digit TDA/TDI assignment number (commonly called the TSIGN). If there is no TDA/TDI assignment number the Collection Location Code will be logically computed by IDRS subroutine CMPUT–CLC.
TDA REPORTS
  IMMEDIATE RESOLUTION–Those TDAs (status 22, 24 or 26) or Accounts Receivable Notices (status 19, 20, 21, 54, 56, or 58) which moved to status 12, with the exception that it 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.
  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 do not include statuses which normally drop off IDRS (status 23 and status 53s due to TC 530).
  DR/NR DISPOSITIONS–Delayed Resolution/No Results.(DR/NR) TDAs/Accounts Receivable Notices consists of those TDAs/notices which moved from TDA status (22, 24 or 26)/notice status (19, 20, 21, 54, 56 or 58) to any of the following statuses:
  Status 12 –Modules fully satisfied by credits. For Trust Fund Recovery Penalty (TFRP), previously known as 100 percent penalty, assessments this only applies to those modules that have a TC 241 with penalty reference code 699, or, if the TFRP is BMF it would have a TC 538 pending or posted in the same cycle as the status 12 was generated. The TC 241 with penalty reference code 699 indicates the assessment is being reduced due to a credit having been applied against a related assessment.
  Status 23 –Tax accounts whose total debit balance (tax plus assessed and accrued penalty and interest) is below the deferral level.
  Status 41 –Stay of Collection (Negotiable Collateral Agreement). Generated when TC 524 with Closing Code 41 pends (appears on IDRS but is not yet posted to the Master File) to a tax module.
  Status 42 –Stay of Collection (Non–Negotiable Collateral Agreement). Generated when TC 524 with Closing Code 40 or 42 pends to module.
  Status 43 –Stay of Collection (Combat). Generated when TC 500 with Closing Code 50 pends to a tax module.
  Status 44 –Stay of Collection (Military). Generated when TC 500 with Closing Code 51 pends to a tax module.
  Status 46 –Expired Stay of Collection (Military/Combat). Generated when TC 550 pends to a tax module in status 43 or 44. This status initiates action for issuance of a Military/Combat Suspension Notice and TDA.
  Status 53 –Currently Not Collectible Account/Payment Tracer/Adjustment. Generated when TC 530 with Closing code 01–08, 10–39 or TC 470 with Closing Code 90, 93, 94 or 95 pends or posts to a tax module.
  Status 60 –Active Installment Agreement. Generated when Command Code IAORG or IAREV is input to an account. Establishes active Installment Agreement.
  Status 61 –Suspended Installment Agreement. Generated when certain conditions specified in Installment Agreements are encountered. This status suspends all notices except those called for in Installment Agreements.
  Status 63 –Deferred Installment Agreement. Generated when Command Code IADFR is input to an account.
  Status 64 –Defaulted Installment Agreement. Generated when Command Code IADFL is input to an account in status 60, 61 or 63, or whenever an Installment Agreement is defaulted systematically. This status initiates a Notice of Default and a TDA 4 weeks later.
  Status 71 –Offer in Compromise Pending/Suspend TDA. Generated when an unreserved TC 480 is present in the tax module and Command Code STAUP is input with IDRS Status Code 71.
  Status 72 –Litigation/Suspend TDA. Generated when TC 520 with Closing Code 70–89 (except 71, 72, 75 and 84) pends to the tax module.
  Status 73 –Collection/Offset Freeze/Suspend TDA. Generated only when TC 470 with Closing Code 99 pends to the tax module.
  Status 89 –Collection Suspended. Generated in response to Command Code STAUP, or when TCs 524, 520, 500 or 470 (when Closing Code 90 or 93) pends to an NMF tax module.
  Status 91 –Criminal Investigation. Generated when the IDRS 914/916 hold is set for a tax module in IDRS status 22, 24 or 26, or a TC 918 is present in the entity and Command Code STAUP is input with IDRS status 91.
  IA –Installment Agreements. Tax modules that are in status 60, 61, 63 or 64 described above. These may include non–traditional IA's that are put in Status 60 such as Extensions of Time to Pay and Continuous Wage Levy. All reference to these statuses hereinafter will be status 6X.
  CSED –Collection Statute Expiration Date (CSED) has expired. For modules on the Master File, beginning in January 1993, a TC 608 is generated to IDRS. For Non–Master File modules, an IDRS retention program notifies the Collection Activity Reports of the CSED expiration.
  DR/NR INVENTORY –Delayed Resolution/No Results. Includes TDAs/Accounts Receivable Notices where the prior status was TDA (22, 24 or 26) or notice (19, 20, 21, 54, 56 or 58) and the current status is 14, 41, 42, 43, 44, 46, 53 (only if due to TC 470, CC 90, 93–95), 71, 72, 73, 89 and 91. Does not include those DR/NR statuses which routinely drop off IDRS, i.e., status 23 and 53 (only if due to a TC 530, CC 01–08, 10–39). Does not include modules in Installment Agreement statuses (6X), as these are monitored separately on the Installment Agreement Monthly Report (NO–5000–5); Trust Fund Recovery Penalty modules that moved to status 12 due to a TC 241 with Penalty Reference Code 699 pending or posting in the same cycle as the status 12.
TDI REPORTS
  IMMEDIATE RESOLUTION –TDIs that were disposed and contain at least one module with a posted or pending TC 150 (return posted) or 599 (return secured). TC 610 treated as TC 150 for IDRS as it may post before the TC 150.
  DR/NR –Delayed Resolution/No Results. TDI dispositions caused by TC 590 (not liable this period only), 591 (no longer liable), 593 (unable to locate), 594 (return previously filed), 595 (referred to Examination), 596 (referred to Criminal Investigation), 597 (surveyed) and 598 (shelved).
  Status 02 –Open delinquency investigation in notice status.
  Status 03 –Open TDI (Taxpayer Delinquency Investigation).
  TC 59X –All Transactions Codes 590 through 599 except 592. (TC 592 reverses the other TC 59X. It doesn’t close the TDI or Notice. It’s not captured on reports).

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

Columns: (A) GRAND TOTAL–The total of columns B, C, and G.
  (B) BMF TOTAL–The number of BMF TDAs. (Includes Employee Plans Master File –EPMF).
  (C) IMF TOTAL–The total number of IMF TDAs. Includes columns D and E.

Note: In January 2005 the former IRAF accounts were merged into IMF and are no longer separated. FY 2006 they were separated out on CAR by MFT 29. Starting with FY2007, the CAR reports will no longer separate; they are included in the IMF where they reside.
  (D) FORM 1040–The number of TDAs with MFT 30.
  (E) TFRP Penalty (Trust Fund Recovery Penalty, previously known as, 100 percent 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.
  (J) TAX EXEMPT–The number of TDAs where the BOD of the taxpayer is Tax Exempt/Government Entity.
  (K) W&I–The number of TDAs where the BOD of the taxpayer is Wage & Investment.
  (L) LB–The number of TDAs where the BOD of the taxpayer is Large Business and International.
  (M) ETAP/ETE–The number of BMF TDAs containing either an Employment Tax Examination assessment or an Employment Tax Adjustment Program assessments. To qualify for Employment Tax Examination assessment the module must contain a TC 424 with an AIMS Source Code of 65 and/or an AIMS Special Project Code of 165. The module must also contain a TC 300 for an amount greater than $0.00. To qualify for Employment Tax Adjustment Program assessment the module must contain a TC 290 for an amount greater than $0.00 and the DLN of the TC 290 must contain a Doc Code 54 and a Blocking Series 93X.
  (N) FORM 941/944–The number of BMF TDAs with BMF MFT 01 (Form 941) or BMF MFT 14 (Form 944).
Field (literal only)
TDA MODULE RECEIPTS (literal only)
  1.0 NO. TDA RECEIPTS–The number of TDA modules received into the CFf. The sum of lines 1.1, 1.2, 1.3, 1.4 and 1.5.
  1.1 NO. ISSUED–The number of tax modules going into TDA status during the report period.
  1.2 NO. TRANSFERS–IN–The number of TDA modules that had a change in area office code from another area to the area being reported, indicating the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move or the responsibility of the case moved between SB/SE and W&I organizations.
  1.3 NO. FROM ACS/CS–The number of TDA modules that had a change in assignment from ACS/CS to the CFf with-in the same area being reported.
  1.4 NO. FROM QUEUE–The number of TDA modules that had a change in assignment from the queue to the CFf with-in the same area being reported.
  1.5 NO. FROM CSCO–The number of TDA modules that had a change in assignment from CSCO to the CFf with-in the same area being reported.
  1.6–1.8 RESERVED (literal only)

Note: Reserved lines are used for testing and future development or are not applicable to the particular page.
RECEIPTS DETAILS (literal only)
  1.9 NO. ISSUED X CODED–The number of TDA module issuances from line 1.1 on BMF Trust Fund accounts where the Primary TDA Code is X.
  1.10 ISSUED FR NOTICE–The number of TDA module issuances from line 1.1 where the status as of the prior weekend was 19, 20 (IMF only), 21, 54 (IMF only), 56 or 58.
  1.10.1 ISSUED 9008 - Number from line 1.10 that are Provision 9008 Branded Prescription Drugs modules issued to TDA status.
  1.11 ISSUED FR IA–The number of TDA module issuances from line 1.1 where the status as of the prior weekend was 6X (Installment Agreement).
  1.12 ISSUED FR OTHER–The number of TDA module issuances from line 1.1 where the status as of the prior weekend was not 19, 20 (IMF only), 21, 54 (IMF only), 56, 58 or 6X.
  1.13 NO. ISS $25,000–99,999–The number of TDA module issuances from line 1.1 from $25,000.00–$99,999.99 at the time of the issuance.
  1.14 NO. ISS $100,000 & OVER–The number of TDA module issuances from line 1.1 that were $100,000 and over at the time of the issuance.
  1.15 EXAM/MFT 20 ISSUANCES–The number of TDA module issuances from line 1.1 where the modules contain a TC 300, 304 or 308 greater than $0.00 and, if Non–Master file, also includes TDA modules where the MFT is equal to 20.
  1.16 NO. BR 1–5 RECEIPTS–The number of TDA modules from line 1.0 where the receipt was to an assignment in branches 1–5.
  1.16.1 NO. BR 1–5 ISSUED–The number of TDA modules from line 1.1 where the TDA issuance was to an assignment in branches 1–5.
  1.16.2 NO. BR 1–5 FROM ACS/CS–The number of TDA modules from line 1.3 where the receipt was to an assignment in branches 1–5.
  1.16.3 NO. BR 1–5 FROM Q–The number of TDA modules from line 1.4 where the receipt was to an assignment in branches 1–5.
  1.17 NO. BR 6 RECEIPTS–The number of TDA modules from line 1.0 where the receipt was to an assignment in branch 6.
  1.17.1 NO. RECEIPTS 6100–The number of TDA modules from line 1.0 where the receipt was to assignment 6100.
  1.17.1.1 NO. 6100 FROM Q–The number of TDA modules from line 1.4 where the receipt was to assignment 6100.
  1.17.1.2 NO. 6100 ISSUANCES–The number of TDA modules from line 1.1 where the issuance was to assignment 6100.
  1.17.2 NO. ISSUED 64XX/65XX–The number of TDA modules from line 1.1 where the issuance was to an assignment in the range 6400–6599.
  1.18 RESERVED (literal only)
RECEIPT DOLLAR AMOUNTS (literal only)
  1.19 AMOUNT RECEIPTS–The dollar amount associated with TDA modules from line 1.0.
  1.20 AMOUNT ISSUED–The dollar amount associated with TDA modules from line 1.1.
  1.21 AMOUNT TRANSFERS–IN–The dollar amount associated with TDA modules from line 1.2.
  1.22 AMOUNT FROM ACS/CS–The dollar amount associated with TDA modules from line 1.3.
  1.23 AMOUNT FROM QUEUE–The dollar amount associated with TDA modules from line 1.4.
  1.24 AMOUNT FROM CSCO–The dollar amount associated with TDA modules from line 1.5.
  1.25–1.26 RESERVED (literal only)
  1.27 AMOUNT ISS X CODED–The dollar amount of TDA modules from line 1.9.
  1.28 AMT ISS FR NOTICE–The dollar amount associated with the TDA issuances shown on line 1.10.
  1.29 AMT ISS FR IA–The dollar amount associated with the TDA issuances shown on line 1.11.
  1.30 AMOUNT ISS $25,000–99,999–The dollar amount associated with TDA modules from line 1.13.
  1.31 AMT ISS $100,000 & OVER–The dollar amount associated with TDA modules from line 1.14.
  1.32 AMT ISS BR 1–5–The dollar amount associated with TDA modules from line 1.16.1.
  1.33 RESERVED (literal only)
TDA MODULE GRADE DATA (literal only)
  1.34 NO. GR 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. TRANSFERS–OUT–The number of TDA modules that had a change in area office code to another area from the area being reported, indicating the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/SE and W&I organizations.
  2.2 NO. OUT TO ACS/CS–The number of TDA modules where the assignment changed from the field function being reported to ACS/CS and the area office code remained unchanged.
  2.3 NO. OUT TO QUEUE–The number of TDA modules where the assignment changed from the field function being reported to the same area's queue.
  2.4 NO. OUT TO CSCO–The number of TDA modules where the assignment changed from the field area being reported to CSCO (Branch 8) and the area office code remained unchanged.
  2.5–2.6 RESERVED (literal only)
  2.7 TDA MODULE DISP–The number of TDA modules that went to a delayed resolution/no results or Immediate Resolution disposition status.
  2.7.1 NO. GRADE 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–The number of TDA dispositions from line 2.7 that were full paid (status 12) during the report period.
Excludes:

  • TFRP TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted.

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

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

  2.7.7.1 NO. GRADE 13–The number of Immediate Resolution TDA modules from line 2.7.7 where the grade level of the TDA is 13.
  2.7.7.2 NO. GRADE 12–The number of Immediate Resolution TDA modules from line 2.7.7 where the grade level of the TDA is 12.
  2.7.7.3 NO. GRADE 11–The number of Immediate Resolution TDA modules from line 2.7.7 where the grade level of the TDA is 11.
  2.7.7.4 NO. GRADE 09–The number of Immediate Resolution TDA modules from line 2.7.7 where the grade level of the TDA is 9.
  2.7.8 NO. DR/NR DISP–The number of TDA module dispositions from line 2.7 that went to a delayed resolution/no results status.
Included:

  • 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 disposed because the Collection Statute Expiration Date (CSED) expired.

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 as currently not collectible as unable to locate or unable to contact. These TDA module dispositions reflect status 53 due to a TC 530 with closing Code 03 or 12.
  2.7.8.6 BMF BNK/DEF–The number of BMF TDA module dispositions from line 2.7.8.3 that were reported as currently not collectible as bankrupt or defunct. These TDA module dispositions show status 53 due to a TC 530 with Closing Code 07 or 10.
  2.7.8.7 HARDSHIP–The number of TDA module dispositions from line 2.7.8.3 that were reported as currently not collectible due to financial hardship. These TDA module dispositions reflect status 53 due to TC 530 with a Closing Code from 24 through 32.
  2.7.8.8 NO. TO OIC ST 71–The number of TDA module from line 2.7.8 which moved to OIC status 71.
  2.7.8.9 NO. TO ADJUSTMENT–The number of TDA module dispositions from line 2.7.8 reflecting status 53 due to TC 470 with Closing Code 90.
  2.7.8.10 NO. TO LITIGATION–The number of TDA module dispositions from line 2.7.8 which moved to litigation status (72 or 89 with a TC 520).
  2.7.8.11 NO. REL OFF PD–The number of TFRP 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. 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 associated with the modules from line 2.7.8.4.
  2.7.8.15 9008 DISP - Number from line 2.7 that are Provision 9008 Branded Prescription Drug modules.
  2.8 AMT TRANSFERS–OUT–The dollar amount associated with TDA modules from line 2.1.
  2.9 AMT TO ACS/CS–The dollar amount associated with TDA modules from line 2.2.
  2.10 AMT TO QUEUE–The dollar amount associated with TDA modules from line 2.3.
  2.11 AMT TO CSCO–The dollar amount associated with TDA modules from line 2.4.
  2.12–2.13 RESERVED (literal only)
  2.14 AMT TO CNC–The dollar amount associated with TDA module dispositions from line 2.7.8.3.
  2.14.1 AMT TC 530–39–The dollar amount associated with TDA module dispositions from line 2.7.8.4.
  2.14.2 AMT TO UTL/UTC–The dollar amount associated with TDA module dispositions from line 2.7.8.5.
  2.14.3 AMT TO BNK/DEF–The dollar amount associated with TDA module dispositions from line 2.7.8.6.
  2.14.4 AMT TO HARDSHIP–The dollar amount associated with TDA module dispositions from line 2.7.8.7.
  2.15 AMT TO OIC ST 71–The dollar amount of TDA modules from line 2.7.8.8 which moved to OIC status 71.
  2.16 AMT TO ADJUSTMENT–The dollar amount associated with TDA module dispositions from line 2.7.8.9.
  2.17 AMT TO LITIGATION–The dollar amount associated with TDA module dispositions from line 2.7.8.10.
  2.18 AMOUNT CSED–The dollar amount of TCs (TC) 608 and 534, as well as the assessed balance of any NMF TDAs where the Collection Statute Expiration Date had expired and the NMF TDA no longer met IDRS retention criteria. TC 608 is generated at Master File when all assessments have expired CSEDs, while TC 534 is input manually when one, but not all assessments in the module has expired.
  2.18.1 TC 534 CSED AMOUNT–The dollar amount of partial statute expirations from line 2.18. Subtracting line 2.18.1 from 2.18 will give the dollar amount associated with TDA module dispositions from line 2.7.8.12.
  2.19–2.20 RESERVED (literal only)
CREDITS (literal only)
  3.0 AMOUNT COLLECTED–Total 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–Total net amount of abatement transactions (the amount IRS lowered from what was owed), which posted to TDAs 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. This is not a subset of Line 3.0 Amount Collected.

Note: TC 604 only counted if no TC 605 In the same cycle.
  3.1.1 REL AMT PAID–(Related Amount Paid) The dollar amount of TDA abatements from line 3.1 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This indicates the amounts 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.
  3.2 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 include 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 inventory 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 statuses. The payment transactions consist of 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 and 896.
  3.4 DR/NR AMOUNT ABATED–Total net amount of abatement transactions (the amount IRS lowered from what was owed), that posted to TDAs in DR/NR inventory during the report period. This is not a subset of Line 3.3 DR/NR Amount Collected. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR statuses. The 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.
  3.4.1 DR/NR REL AMT PAID–(Related Amount Paid) The dollar amount of TDA abatements from line 3.4 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This indicates the amounts of any TFRP TDAs that were abated due to credits posting to a related assessment. For BMF, the amount of any TC 538 indicating a payment was received on an associated assessment.
  3.5 DR/NR AMOUNT OFFSET–The net amount of offset transactions that posted to TDAs in DR/NR inventory during the report period. This is not a subset of Line 3.3 DR/NR Amount Collected. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR statuses. The offset transactions consist of TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792, and 796.
STRATIFICATIONS (literal only)
UNREVERSED AMTS COL FROM 3.0 (literal only)
  3.6 $0–99,999–The dollar amount of transactions from line 3.0 where the net amount is a credit in the range from $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 $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 $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 $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 $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.
COLLECTED REVERSALS/REFDS FR 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 involving from $0.01 through $99,999.99.
  3.14 $100,000–499,999–The dollar amount from line 3.0 where the net transaction amount is a debit involving from $100,000.00 through $499,999.99.
  3.15 $500,000–999,999–The dollar amount from line 3.0 where the net transaction amount is a debit involving from $500,000.00 through $999,999.99.
  3.16 $1,000,000 & OVER–The dollar amount from line 3.0 where the transaction amount is a debit of at least $1,000,000.00.
TIME IN CFf 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 the CFf.
  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 the CFf.
  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 the CFf.
  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 the CFf.
  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 the CFf.
  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 the CFf.
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 209 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 210 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 from 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 from $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 from $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 $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)
  3.35 NO. GRADE 13 AMT COLLECTED–The amount collected from line 3.0 where the grade level of the TDA is 13.
  3.36 NO. GRADE 12 AMT COLLECTED–The amount collected from line 3.0 where the grade level of the TDA is 12.
  3.37 NO. GRADE 11 AMT COLLECTED–The amount collected from line 3.0 where the grade level of the TDA is 11.
  3.38 NO. GRADE 09 AMT COLLECTED–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.
TDA MODULE INVENTORY (literal only)
  4.0 NO. TDA MODULE INV.–The number of TDA modules assigned to the CFf of the area being reported. The last four digits of the TDA assignment number must fall in the range 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 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 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)
  4.5 LESS THAN 6 MONTHS–The number of TDA modules from line 4.0 which less than 26 cycles ago moved into the CFf being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance, the cycle of receipt from ACS/CS, queue or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, 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 the CFf being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, queue or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, 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 CFf being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, queue or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, 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 the CFf being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, queue or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, queue or CSCO for at least one week.
  4.9 NO. CYCLES–The number of cycles (weeks) the TDAs from line 4.0 have been in inventory in the CFf. Dividing line 4.9 by line 4.0 will show the average age of the CFf TDA inventory.
TIME LEFT ON CSED (literal only)
  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 the CFf TDA inventory.
AMOUNT STRATIFICATIONS (literal only)
  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 from $2,000.00 through $9,999.99.
  4.22 NO. $10,000–24,999–The number of TDA modules from line 4.0 where the unpaid balance of assessment is from $10,000.00 through $24,999.99.
  4.23 NO. $25,000–99,999–The number of TDA modules from line 4.0 where the unpaid balance of assessment is from $25,000.00 through $99,999.99.
  4.24 NO. $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 2012–The number of TDA modules from line 4.0 where the tax period is for a month in 2012.
  4.26 NO. TAX YR 2011–The number of TDA modules from line 4.0 where the tax period is for a month in 2011.
  4.27 NO. TAX YR 2010–The number of TDA modules from line 4.0 where the tax period is for a month in 2010.
  4.28 NO. TAX YR 2009–The number of TDA modules from line 4.0 where the tax period is for a month in 2009.
  4.29 NO. 2008 & PRIOR–The number of TDA modules from line 4.0 where the tax period is for a month for 2008 or a prior year.
TDA MODULE INVENTORY (literal only)
  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 TC29X 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.
TDA TAXPAYER RECEIPTS (literal only)
  5.1 NO. TDA TP RECEIPTS–The number of entities associated with line 1.0 which had no existing TDA or TDI in inventory at the time of receipt.
  5.1.1 NO. GRADE 13–The number of entities from line 5.1 where the grade level of the TDA entity is 13.
  5.1.2 NO. GRADE 12–The number of entities from line 5.1 where the grade level of the TDA entity is 12.
  5.1.3 NO. GRADE 11–The number of entities from line 5.1 where the grade level of the TDA entity is 11.
  5.1.4 NO. GRADE 09–The number of entities from line 5.1 where the grade level of the TDA entity is 9.
  5.1.5 RESERVED
  5.1.6 NO FROM QUEUE– Number of TDA entities from line 5.1 that had a change in assignment from Queue to CFf, ACS or CSCO.
  5.1.7 NO FROM ACS– Number of TDA entities from line 5.1 that had a change in assignment from ACS to CFf, Queue, or CSCO.
  5.1.8 NO FROM CSCO– Number of TDA entities from line 5.1 that had a change in assignment from CSCO to CFf, Queue, or ACS.
  5.1.9 NO. TDA TP ISSUANCES–The number of entities associated with line 1.1 which had no existing TDA or TDI in inventory at the time of issuance.
  5.1.9.1 NO. GRADE 13–The number of 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 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 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 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.
  5.2.1 NO. GRADE 13–The number of entities from line 5.2 where the grade level of the TDA entity is 13.
  5.2.2 NO. GRADE 12–The number of entities from line 5.2 where the grade level of the TDA entity is 12.
  5.2.3 NO. GRADE 11–The number of entities from line 5.2 where the grade level of the TDA entity is 11.
  5.2.4 NO. GRADE 09–The number of 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 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.
  5.3.1 NO. GRADE 13–The number of entities from line 5.3 where the grade level of the TDA is 13.
  5.3.2 NO. GRADE 12–The number of entities from line 5.3 where the grade level of the TDA is 12.
  5.3.3 NO. GRADE 11–The number of entities from line 5.3 where the grade level of the TDA is 11.
  5.3.4 NO. GRADE 09–The number of 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 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 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 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 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 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 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 from line 5.3 where there is at least one open Trust Fund TDA at the end of the report period.
  5.3.11.1 NO. WITH 1 TDA–The number of Trust Fund taxpayers from line 5.3.11 with only 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 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 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 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 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 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 (TDA only or TDA/TDI Combo) in inventory with the IDRS Pyramiding Indicator present.
  5.3.12 AGG TDA<$25,000–The number of taxpayers 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 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 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 from line 5.3 where the taxpayer has at least one TDA module with either an Exam project code indicating Abusive Tax Avoidance Transactions (ATAT) or (MFT 55 only) contain Penalty Reference Number 628.
  5.4 NO. TDA TP DR/NR INV– The number of entities associated with line 4.34.
  5.5 RESERVED: (literal only)
Queue
TDA MODULE RECEIPTS: CREDITS (literal only)
  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. TRANSFERS–IN–The number of TDA modules that had a change in area office code from another area to the area being reported, indicating the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/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–The number of TDA modules that had a change in assignment from the CFf to the queue within the same area being reported.
  6.7 NO. 7100–The number of modules from Line 6.0, NO. TDA RECEIPTS, where assignment number equals 71XX.
  6.8 RESERVED (literal only)
RECEIPT DETAILS (literal only)
  6.9 NO. ISSUED X CODED–The number of TDA module issuances from line 6.1 on Trust Fund accounts where the Primary TDA Code is X.
  6.10 ISSUED FR NOTICE–The number of TDA module issuances from line 6.1 where the status as of the prior weekend was 19, 20 (IMF only), 21, 54 (IMF only), 56 or 58.
  6.11 ISSUED FR IA–The number of TDA module issuances from line 6.1 where the status as of the prior weekend was 6X (Installment Agreement).
  6.12 ISSUED FR OTHER–The number of TDA module issuances from line 6.1 where the status as of the prior weekend was not 19, 20 (IMF only), 21, 54 (IMF only), 56, 58 or 6X.
  6.13 NO. ISS $25,000–99,999–The number of TDA module issuances from line 6.1 from $25,000.00–$99,999.99 at the time of the issuance.
  6.14 NO. ISS $100,000 & OVER–The number of TDA module issuances from line 6.1 that were $100,000 and over at the time of the issuance.
  6.15 EXAM/MFT 20 ISSUANCES–The number of TDA module issuances from line 6.1 where the modules contain a TC 300, 304 or 308 greater than $0.00 and, if a Non–Master File, also includes TDA modules where the MFT is equal to 20.
  6.16 NO. FROM 0600–The number of TDA modules from line 6.3 where the assignment on ACS/CS had been 0600, indicating this TDA and/or related TDA/TDI modules had previously been in the queue.
  6.17 NO. FROM SFR 8000–The number of TDA modules from line 6.5 which had an immediate prior assignment to the Automated Substitute for Return (ASFR) program.
  6.18 RESERVED (literal only)
RECEIPT DOLLAR AMOUNTS (literal only)
  6.19 AMOUNT RECEIPTS–The dollar amount associated with TDA modules from line 6.0.
  6.20 AMOUNT ISSUED–The dollar amount associated with TDA modules from line 6.1.
  6.21 AMOUNT TRANSFERS–IN–The dollar amount associated with TDA modules from line 6.2.
  6.22 AMOUNT FROM ACS/CS–The dollar amount associated with TDA modules from line 6.3.
  6.23 RESERVED (literal only)
  6.24 AMOUNT FROM CSCO–The dollar amount associated with TDA modules from line 6.5.
  6.25 AMOUNT FROM CFf–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)
  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.
  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. TRANSFERS–OUT–The number of TDA modules that had a change in area office code to another area from the area being reported, indicating the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/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 the queue of the area being reported to CSCO (Branch 8) and the area office code remained unchanged.
  7.5 NO. OUT TO CFf–The number of TDA modules where the assignment changed from the queue of the area being reported to the CFf 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.
  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.
  7.7.6.1 AVERAGE CYCLES DISP–Line 7.7.6 divided by line 7.7.
  7.7.7 NO. TO IMM. RES. (Immediate Resolution)–The number of TDA dispositions from line 7.7 that were full paid (status 12) during the report period.
Excludes:

  • TFRP TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted.

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

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

  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 9.
  7.7.8 NO. DR/NR DISP–The number of TDA module dispositions from line 7.7 that went to a Delayed Resolution/No Results status. Included:

  • 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 disposed because the Collection Statute Expiration Date (CSED) expired.

The major DR/NR statuses are broken out on lines 7.7.8.1 through 7.7.8.12. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list.
  7.7.8.1 NO. TO IA–The number of TDA module dispositions from line 7.7.8 that went to an Installment Agreement status (6X) during the report period.
  7.7.8.2 NO. TO DEFERRED–The number of TDA module dispositions from line 7.7.8 that went to deferred status (23) resulting from a TC 530 with Closing Code 09.
  7.7.8.3 NO. CURR. NOT COL–The number of TDA module dispositions from line 7.7.8 that were reported in currently not collectible status (53) resulting from TC 530 with Closing Code 01–08, 10–39.
  7.7.8.4 DUE TO 530–39–The number of TDA module dispositions from line 7.7.8.3 that were reported in currently not collectible status (53) with TC 530 with Closing Code 39.
  7.7.8.5 UTL/UTC–The number of TDA module dispositions from line 7.7.8.3 that were reported as currently not collectible as unable to locate or unable to contact. These TDA module dispositions reflect status 53 due to a TC 530 with Closing Code 03 or 12.
  7.7.8.6 BMF BNK/DEF–The number of BMF TDA module dispositions from line 7.7.8.3 that were reported as currently not collectible as bankrupt or defunct. These TDA module dispositions show status 53 due to a TC 530 with Closing Code 07 or 10.
  7.7.8.7 HARDSHIP–The number of TDA module dispositions from line 7.7.8.3 that were reported as currently not collectible due to financial hardship. These TDA module dispositions reflect status 53 due to TC 530 with a Closing Code from 24 through 32.
  7.7.8.8 NO. TO OIC ST 71–The number of TDA module 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 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 2.7.5 associated with the modules from line 7.7.8.4.
  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–The dollar amount associated with the TDA modules from line 7.5.
  7.13 RESERVED (literal only)
  7.14 AMT TO CNC–The dollar amount associated with TDA module dispositions from line 7.7.8.3.
  7.14.1 AMT TC 530–39–The dollar amount associated with TDA module dispositions from line 7.7.8.4.
  7.14.2 AMT TO UTL/UTC–The dollar amount associated with TDA module dispositions from line 7.7.8.5.
  7.14.3 AMT TO BNK/DEF–The dollar amount associated with TDA module dispositions from line 7.7.8.6.
  7.14.4 AMT TO HARDSHIP–The dollar amount associated with TDA module dispositions from line 7.7.8.7.
  7.15 AMT TO OIC ST 71–The dollar amount of TDA modules from line 7.7.8.8 which moved to OIC status 71.
  7.16 AMT TO ADJUSTMENT–The dollar amount associated with TDA module dispositions from line 7.7.8.9.
  7.17 AMT TO LITIGATION–The dollar amount associated with TDA module dispositions from line 7.7.8.10.
  7.18 AMOUNT CSED–The dollar amount of TCs (TC) 608 and 534, as well as the assessed balance of any NMF TDAs where the Collection Statute Expiration Date had expired and the NMF TDA no longer met IDRS retention criteria. TC 608 is generated at Master File when all assessments have expired CSEDs, while TC 534 is input manually when one, but not all assessments in the module has expired.
  7.18.1 TC 534 CSED AMOUNT–The dollar amount of partial statute expirations from line 7.18. Subtracting line 7.18.1 from 7.18 will give the dollar amount associated with TDA module dispositions from line 7.7.8.12.
  7.19–7.20 RESERVED (literal only)
CREDITS (literal only)
  8.0 AMOUNT COLLECTED–The net amount of payment transactions 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–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 indicates the amounts any TFRP TDAs were abated due to credits posting to related (REL) assessments. For BMF, the amount of any TCs 538 indicating a payment was received on an associated TFRP assessment. This is not a subset of Line 8.0 Amount Collected.
  8.2 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 8.0 Amount Collected.
  8.3 RESERVED (literal only)
  8.4 DR/NR AMOUNT ABATED–The net amount of abatement transactions that posted to TDAs in DR/NR status during the report period. This is not a subset of Line 8.0 Amount Collected. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses. The abatement transactions consist of TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604.

Note: TC 604 only counted if no TC 605 in the same cycle.
  8.4.1 DR/NR REL AMT PAID–(Related Amount Paid) The dollar amount of TDA abatements from line 8.4 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This indicates the amounts of any TFRP TDAs that were abated due to credits posting to a related assessment. For BMF, the amount of any TC 538 indicating a payment was received on an associated assessment.
  8.5 RESERVED (literal only)
STRATIFICATIONS (literal only)
UNREVERSED AMTS COL FROM 8.0 (literal only)
  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 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)
  8.13 $0–99,999–The dollar amount of transactions of line 8.0 where the net transaction amount is a debit from $0.01 through $99,999.99.
  8.14 $100,000–499,999–The dollar amount from line 8.0 where the net transaction amount is a debit from $100,000.00 through $499,999.99.
  8.15 $500,000–999,999–The dollar amount from line 8.0 where the net transaction amount is a debit from $500,000.00 through $999,999.99.
  8.16 $1,000,000 & OVER–The dollar amount from line 8.0 where the net transaction amount is a debit of at least $1,000,000.00.
TIME IN QUEUE BEFORE POSTING UNREVERSED AMTS FROM 8.0 (literal only)
  8.17 AMT COL 0–4 CYCLES–The dollar amount from line 8.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 5 cycles (weeks) from the time the TDA module was received by the queue being reported.
  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 being reported.
  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 being reported.
  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 being reported.
  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 being reported.
  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 being reported.
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 from $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 from $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 from $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 from $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)
  8.35 NO. GRADE 13 AMT COLLECTED–The amount collected from line 8.0 where the grade level of the TDA is 13.
  8.36 NO. GRADE 12 AMT COLLECTED–The amount collected from line 8.0 where the grade level of the TDA is 12.
  8.37 NO. GRADE 11 AMT COLLECTED–The amount collected from line 8.0 where the grade level of the TDA is 11.
  8.38 NO. GRADE 09 AMT COLLECTED–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.
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.
  9.1–9.2.1 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)
  9.5 LESS THAN 6 MONTHS–The number of TDA modules from line 9.0 which are less than 26 cycles ago moved into the queue being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance, the cycle of receipt from ACS/CS, CFf or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, queue or CSCO for at least one week.
  9.6 6 MONTHS TO 9 MONTHS–The number of TDA modules from line 9.0 which at least 26 cycles ago, but less than 39 cycles ago, moved into the queue being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, CFf or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, queue or CSCO for at least one week.
  9.7 10 TO 15 MONTHS–The number of TDA modules from line 9.0 which at least 39 cycles ago, but less than 65 cycles ago, moved into the queue being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, CFf or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, 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, CFf or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, 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 CFf. Dividing line 9.9 by line 9.0 will show the average age of the queue TDA inventory.
TIME LEFT ON CSED (literal only)
  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)
  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 from $2,000.00 through $9,999.99.
  9.22 NO. $10,000–24,999–The number of TDA modules from line 9.0 where the unpaid balance of assessment is from $10,000.00 through $24,999.99.
  9.23 NO. $25,000–99,999–the number of TDA modules from line 9.0 where the unpaid balance of assessment is from $25,000.00 through $99,999.99.
  9.24 NO. $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 2012–The number of TDA modules from line 9.0 where the tax period is for a month in 2012.
  9.26 NO. TAX YR 2011–The number of TDA modules from line 9.0 where the tax period is for a month in 2011.
  9.27 NO. TAX YR 2010–The number of TDA modules from line 9.0 where the tax period is for a month in 2010.
  9.28 NO. TAX YR 2009–The number of TDA modules from line 9.0 where the tax period is for a month in 2009.
  9.29 NO. 2008 & PRIOR–The number of TDA modules from line 9.0 where the tax period is for a month in 2008 or a prior year.
TDA MODULE INVENTORY (literal only)
  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.
TDA TAXPAYER RECEIPTS (literal only)
  10.1 NO. TDA TP RECEIPTS–The number of 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 entities from line 10.1 where the grade level of the TDA entity is 13.
  10.1.2 NO. GRADE 12–The number of entities from line 10.1 where the grade level of the TDA entity is 12.
  10.1.3 NO. GRADE 11–The number of entities from line 10.1 where the grade level of the TDA entity is 11.
  10.1.4 NO. GRADE 09–The number of entities from line 10.1 where the grade level of the TDA entity is 9.
  10.1.5 NO FROM CFf– Number of TDA entities from line 10.1 that had a change in assignment number from CFf to the Queue, ACS or CSCO.
  10.1.6 RESERVED
  10.1.7 NO FROM ACS– Number of TDA entities from line 10.1 that had a change in assignment number from ACS to CFf, Queue, or CSCO.
  10.1.8 NO FROM CSCO– Number of TDA entities from line 10.1 that had a change in assignment number from CSCO to CFf, Queue, or ACS.
  10.1.9 NO. TDA TP ISSUANCES–The number of 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 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 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 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 entities from line 10.1.9 where the grade level of the TDA is 9.
  10.1.10 7100 TDA TP RECEIPTS–The number of taxpayers from Line 10.1 where assignment number equals 71XX.
TDA TAXPAYER DISPOSITIONS (literal only) only)
  10.2 NO. TDA TP DISPOSITIONS–The number of entities associated with line 7.7 with no remaining TDA or TDI.
  10.2.1 NO. GRADE 13–The number of entities from line 10.2 where the grade level of the TDA entity is 13.
  10.2.2 NO. GRADE 12–The number of entities from line 10.2 where the grade level of the TDA entity is 12.
  10.2.3 NO. GRADE 11–The number of entities from line 10.2 where the grade level of the TDA entity is 11.
  10.2.4 NO. GRADE 09–The number of entities from line 10.2 where the grade level of the TDA entity is 9.
  10.2.5 NO. TC 530–39–The number of entities associated with line 7.7.8.4 with no remaining TDA or TDI.
  10.2.6 7100 TP DISP–The number of taxpayers from Line 10.2, NO. TDA TP DISPOSITIONS, where assignment number equals 71XX.
TDA TAXPAYER INVENTORY (literal only)
  10.3 NO. TDA TP INVENTORY–The number of entities associated with line 9.0.
  10.3.1 NO. GRADE 13–The number of entities from line 10.3 where the grade level of the TDA entity is 13.
  10.3.2 NO. GRADE 12–The number of entities from line 10.3 where the grade level of the TDA entity is 12.
  10.3.3 NO. GRADE 11–The number of entities from line 10.3 where the grade level of the TDA entity is 11.
  10.3.4 NO. GRADE 09–The number of 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 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 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 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 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 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 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 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 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 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 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 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 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 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)
  10.3.12 AGG TDA <$25,000–The number of taxpayers from line 10.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is less than $25,000.00.
  10.3.13 >$24,999 <$100,000–The number of taxpayers 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 from line 10.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $100,000.00.
  10.3.15 NO. ATAT TP INV.– The number of taxpayers from line 10.3 where the taxpayer has at least one TDA module with either an Exam project code indicating Abusive Tax Avoidance Transactions (ATAT) or (MFT 55 only) contain Penalty Reference Number 628.
  10.4 NO. TDA TP/DR/NR INV–The number of entities associated with line 9.34.
  10.5 7100 TP INVENTORY–The number of taxpayers from line 10.3 where assignment number equals 71XX.
ACS/CS
TDA MODULE RECEIPTS (literal only)
  11.0 NO. TDA RECEIPTS–The number of TDA modules received into ACS/CS. The sum of lines 11.1, 11.2, 11.4, 11.5 and 11.6.
  11.1 NO. ISSUED–The number of tax modules going into TDA status during the report period.
  11.2 NO. TRANSFERS–IN–The number of TDA modules that had a change in area office code from another area to the area being reported, indicating the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/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 the ACS/CS being reported within the same area.
  11.5 NO. FROM CSCO–The number of TDA modules that had a change in assignment from CSCO to the ACS/CS being reported within the same area.
  11.6 NO. FROM CFf–The number of TDA modules that had a change in assignment from the CFf to the ACS/CS being reported within the same area.
  11.7–11.8 RESERVED: (literal only)
RECEIPT DETAILS (literal only)
  11.9 NO. ISSUED X CODED–The number of TDA module issuances from line 11.1 on Trust Fund accounts where the Primary TDA Code is X.
  11.10 ISSUED FR NOTICE–The number of TDA module issuances from line 11.1 where the status as of the prior weekend was 19, 20 (IMF only), 21, 54 (IMF only), 56 or 58.
  11.11 ISSUED FR IA–The number of TDA module issuances from line 11.1 where the status as of the prior weekend was 6X (Installment Agreement).
  11.12 ISSUED FR OTHER–The number of TDA module issuances from line 11.1 where the status as of the prior weekend was not 19, 20 (IMF only), 21, 54 (IMF only), 56, 58 or 6X.
  11.13 NO. ISS $25,000–99,999–The number of TDA module issuances from line 11.1 from $25,000.00–$99,999.99 at the time of the issuance.
  11.14 NO. ISS $100,000 & OVER–The number of TDA module issuances from line 11.1 that were $100,000 and over at the time of the issuance.
  11.15 EXAM/MFT 20 ISSUANCES–The number of TDA module issuances from line 11.1 where the modules contain a TC 300, 304 or 308 greater than $0.00 and, if Non–Master File, also includes TDA modules where the MFT is equal to 20.
  11.16 NO. RECEIPTS 01XX–The number of TDA receipts from line 11.0 with an assignment in the range 0100–0199.
  11.16.1 NO. 0110–The number of TDA module receipts from line 11.0 with an assignment equal to 0110, indicating the taxpayer was sent to ACS/CS with related correspondence.
  11.16.2 NO. 0120–The number of TDA module receipts from line 11.0 with an assignment equal to 0120, indicating the taxpayer was sent to ACS/CS by Field Assistance for an Installment Agreement determination.
  11.17 NO. RECEIPTS 06XX–The number of TDA module receipts from line 11.0 with an assignment in the range 0600–0699, indicating the taxpayer had been assigned to the queue prior to going to ACS/CS.
  11.17.1 NO. ISSUED 0600–The number of TDA modules from line 1.1 with an assignment equal to 0600, indicating when these TDA modules were issued the taxpayer had a related TDA and/or TDI in the queue.
  11.17.2 NO. RECEIPTS 0601–06–The number of TDA modules from line 1.0 with an assignment in the range 0601–0606, indicating the taxpayer was manually requested from the queue for ACS/CS.
  11.17.3 NO. RECEIPTS 0606–The number of TDA modules from line 1.0 with an assignment equal to 0606, indicating the taxpayer had once been assigned to the queue by the Substitute For Return (SFR) Unit in CSCO.
  11.18 RESERVED (literal only)
RECEIPT DOLLAR AMOUNTS (literal only)
  11.19 AMOUNT RECEIPTS–The dollar amount associated with TDA modules on line 11.0.
  11.20 AMOUNT ISSUED–The dollar amount associated with TDA modules on line 11.1.
  11.21 AMOUNT TRANSFERS–IN–The dollar amount associated with TDA modules from line 11.2.
  11.22 RESERVED (literal only)
  11.23 AMOUNT FROM QUEUE–The dollar amount associated with TDA modules from line 11.4.
  11.24 AMOUNT FROM CSCO–The dollar amount associated with TDA modules from line 11.5.
  11.25 AMOUNT FROM CFf–The dollar amount associated with TDA modules on line 11.6.
  11.26 RESERVED (literal only)
  11.27 AMOUNT ISS X CODED–The dollar amount of TDA modules from line 11.9.
  11.28 AMT ISS FR NOTICE–The dollar amount associated with the TDA issuances shown on line 11.10.
  11.29 AMT ISS FR IA–The dollar amount associated with the TDA issuances shown on line 11.11.
  11.30 AMOUNT ISS $25,000–99,999–The dollar amount associated with TDA modules from line 11.13.
  11.31 AMT ISS $100,000 & OVER–The dollar amount associated with TDA modules from line 11.14.
  11.32 AMT RECEIPTS 0600–The dollar amount associated with TDA modules from line 11.17.
  11.32.1 AMT ISS 0600–The dollar amount associated with TDA modules from line 11.17.1.
  11.33 RESERVED (literal only)
TDA MODULE GRADE DATA (literal only)
  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.
  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. TRANSFERS–OUT–The number of TDA modules that had a change in area office code to another area from the area being reported, indicating the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/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–The number of TDA modules where the assignment changed from the ACS/CS being reported to the CFf 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.
  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 the call site 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.–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.

  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.
  12.7.8 The number of TDA module dispositions from line 12.7 that went to a Delayed Resolution/No Results status.
Included:

  • 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 disposed because the Collection Statute Expiration Date (CSED) expired.

The major DR/NR statuses are broken out on lines 12.7.8.1 through 12.7.8.12. See Exhibit 5.2 .4–1, Definitions of Abbreviations and Statuses, for a comprehensive list.
  12.7.8.1 NO. TO IA–The number of TDA module dispositions from line 12.7.8 that went to an Installment Agreement status (6X) during the report period.
  12.7.8.2 NO. TO DEFERRED–The number of TDA module dispositions from line 12.7.8 that went to deferred status (23) resulting from a TC 530 with Closing Code 09.
  12.7.8.3 NO. CURR. NOT COL–The number of TDA module dispositions from line 12.7.8 that were reported in currently not collectible status (53) resulting from TC 530 with Closing Code 01–18, 10–39.
  12.7.8.4 DUE TO 530–39–The number of TDA module dispositions from line 12.7.8.3 that were reported in currently not collectible status (53) with TC 530 with Closing Code 39.
  12.7.8.5 UTL/UTC–The number of TDA module dispositions from line 12.7.8.3 that were reported as currently not collectible as unable to locate or unable to contact. These TDA module dispositions reflect status 53 due to a TC 530 with Closing Code 03 or 12.
  12.7.8.6 BMF BNK/DEF–The number of BMF TDA module dispositions from line 12.7.8.3 that were reported as currently not collectible as bankrupt or defunct. These TDA module dispositions show status 53 due to a TC 530 with Closing Code 07 or 10.
  12.7.8.7 HARDSHIP–The number of TDA module dispositions from line 12.7.8.3 that were reported as currently not collectible due to financial hardship. These TDA module dispositions reflect status 53 due to TC 530 with a Closing Code from 24 through 32.
  12.7.8.8 NO. TO OIC ST 71–The number of TDA module from line 12.7.8 which moved to OIC status 71.
  12.7.8.9 NO. TO ADJUSTMENT–The number of TDA module dispositions from line 12.7.8 reflecting status 53 due to TC 470 with Closing Code 90.
  12.7.8.10 NO. TO LITIGATION–The number of TDA module dispositions from line 12.7.8 which moved to litigation status (72 or 89 with a TC 520).
  12.7.8.11 NO. REL OFF PD–The number of TFRP TDA module dispositions from line 12.7.8 which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted indicating a related officer paid an associated TFRP assessment. Includes BMF TDAs which moved to status 12 due to TC 538, indicating payment on a related TFRP assessment.
  12.7.8.12 NO. CSED–The number of TDA modules disposed via an expiration of Collection Statute Expiration Date (CSED). Additionally, for IMF and BMF TDAs a TC 608 must post the same cycle as the status 12 is generated and for NMF the TDA must no longer meet IDRS retention criteria.
  12.7.8.13 NO. OTHER DISP– The number of TDA module dispositions which did not qualify for other lines in the 12.7.8.X series.
  12.7.8.14 530–39 CYCS TO DISP–The number of cycles from line 2.7.5 associated with the modules from line 12.7.8.4.
  12.8 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–The dollar amount associated with TDA modules from line 12.5.
  12.13 RESERVED (literal only)
  12.14 AMT TO CNC–The dollar amount associated with TDA module dispositions from line 12.7.8.3.
  12.14.1 AMT TC 530–39–The dollar amount associated with TDA module dispositions from line 12.7.8.4.
  12.14.2 AMT TO UTL/UTC–The dollar amount associated with TDA module dispositions from line 12.7.8.5.
  12.14.3 AMT TO BNK/DEF–The dollar amount associated with TDA module dispositions from line 12.7.8.6.
  12.14.4 AMT TO HARDSHIP–The dollar amount associated with TDA module dispositions from line 12.7.8.7.
  12.15 AMT TO OIC ST 71–The dollar amount of TDA modules from line 12.7.8.8 which moved to OIC status 71.
  12.16 AMT TO ADJUSTMENT–The dollar amount associated with TDA module dispositions from line 12.7.8.9.
  12.17 AMT TO LITIGATION–The dollar amount associated with TDA module dispositions from line 12.7.8.10.
  12.18 AMOUNT CSED–The dollar amount of TCs (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.
  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.
  12.19–12.20 RESERVED (literal only)
CREDITS (literal only)
  13.0 AMOUNT COLLECTED–The net amount of payment transactions which 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.
  13.1 AMOUNT ABATED–The net amount of abatement transactions which posted to TDAs 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. This is not a subset of Line 13.0 Amount Collected.

Note: TC 604 only counted if no TC 605 in the same cycle.
  13.1.1 REL AMT PAID–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 indicates the amounts of any TFRP TDAs that were abated due to credits posting to related assessments. For BMF, the amount of any TCs 538 indicating a payment was received on an associated TFRP assessment. This is not a subset of Line 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 3.0 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 during the report period. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR statuses. The abatement transactions consist of TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604. This is not a subset of Line 13.0 Amount Collected.

Note: TC 604 only counted if no TC 605 in the same cycle.
  13.4.1 DR/NR REL AMT PAID–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 FR 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 from 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 $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 $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 $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 $5,000,000.00 through $9,999,999.99.
  13.12 $10,000,000 & OVER–The dollar amount of transactions from line 13.0 where the net transaction amount is a credit of at least $10,000,000.00.
COLLECTED REVERSAL/REFDS FR 13.0 (literal only) (REFDS is refunds)
  13.13 $0–99,999–The dollar amount from line 13.0 where the net transaction amount is a debit involving from $0.01 through $99,999.99.
  13.14 $100,000–499,999–The dollar amount from line 13.0 where the net transaction amount is a debit involving from $100,000.00 through $499,999.99.
  13.15 $500,000–999,999–The dollar amount from line 13.0 where the net transaction amount is a debit involving from $500,000.00 through $999,999.99.
  13.16 $1,000,000 & OVER–The dollar amount from line 13.0 where the 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 the ACS/CS being reported.
  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 the ACS/CS being reported.
  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 the ACS/CS being reported.
  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 by the ACS/CS being reported.
  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 the ACS/CS being reported.
  13.22 AMT COL OVER 2 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is at least 105 cycles from the time the TDA module was received by the ACS/CS being reported.
TIME LEFT ON CSED BEFORE POSTING UNREV AMTS FROM 13.0 (literal only)
  13.23 AMT UNDER 1 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 53 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  13.24 AMT FROM 1 UP TO 4 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 53 through 208 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  13.25 AMT FROM 4 UP TO 8 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 209 through 416 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  13.26 AMT FROM 8 UP TO 9 YR–The dollar amount from line 13.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 417 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 $0.01 through $999,999.99.
  13.34 $1,000,000 & OVER–The dollar amount from line 13.2 where the transaction is a debit for an amount of at least $1,000,000.00.
CASE GRADES OF AMTS FROM 13.0 (literal only)
  13.35 NO. GRADE 13 AMT COLLECTED–The amount collected from line 13.0 where the grade level of the TDA is 13.
  13.36 NO. GRADE 12 AMT COLLECTED–The amount collected from line 13.0 where the grade level of the TDA is 12.
  13.37 NO. GRADE 11 AMT COLLECTED–The amount collected from line 13.0 where the grade level of the TDA is 11.
  13.38 NO. GRADE 09 AMT COLLECTED–The amount collected from line 13.0 where the grade level of the TDA is 09.
  13.39 RESERVED (literal only)
TDA MODULE INVENTORY (literal only)
  14.0 NO. TDA MODULE INV–The number of TDA modules assigned to the ACS/CS being reported. The last four digits of the TDA assignment number must fall in the range 0000 through 0999.
  14.1 NO. 0110–The number of TDA modules from line 14.0 where the last four digits of the TDA assignment number equals 0110, indicating the taxpayer was assigned to ACS/CS and there was related correspondence.
  14.2 NO. 06XX–The number of TDA modules from line 14.0 where the last four digits of the TDA assignment number falls in the range 0600 through 0699, indicating the taxpayer was returned from the queue.
  14.2.1 NO. 0600–The number of TDA modules from line 14.0 where the last four digits of the TDA assignment number equals 0600, indicating the taxpayer was systemically returned from queue.
  14.3 PRIMARY AO VARIES– The number of TDA modules where the AO Primary Location Code in the Taxpayer Entity record is different than the AO assignment.
  14.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
  14.5 LESS THAN 6 MONTHS–The number of TDA modules from line 14.0 which less than 26 cycles ago moved into the ACS/CS being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance, the cycle of receipt from CFf, queue or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, queue or CSCO for at least one week.
  14.6 6 MONTHS TO 9 MONTHS–The number of TDA modules from line 14.0 which at least 26 cycles ago, but less than 39 cycles ago, moved into the ACS/CS being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from CFf, queue or CSCO, or the cycle that TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, queue or CSCO for at least one week.
  14.7 10 TO 15 MONTHS–The number of TDA modules from line 14.0 which at least 39 cycles ago, but less than 65 cycles ago, moved into the ACS/CS being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from CFf, queue or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, 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 the CFf 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 CFf, queue or CSCO, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, queue or CSCO for at least one week.
  14.9 NO. CYCLES–The number of cycles (weeks) the TDAs 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)
  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 0 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 52 through 103 cycles.
  14.12 2 YR LESS THAN 3 YR–The number of TDA modules from line 14.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 104 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 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 208 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 364 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 416 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)
  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 NO. $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 NO. $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 NO. $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)
  14.25 NO. TAX YR 2012–The number of TDA modules from line 14.0 where the tax period is for a month in 2012.
  14.26 NO. TAX YR 2011–The number of TDA modules from line 14.0 where the tax period is for a month in 2011.
  14.27 NO. TAX YR 2010–The number of TDA modules from line 14.0 where the tax period is for a month in 2010.
  14.28 NO. TAX YR 2009–The number of TDA modules from line 14.0 where the tax period is for a month in 2009.
  14.29 NO. 2008 & PRIOR–The number of TDA modules from line 14.0 where the tax period is for a month for 2008 or a prior year.
TDA MODULE INVENTORY (literal only)
  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.
TDA TAXPAYER RECEIPTS (literal only)
  15.1 NO. TDA TP RECEIPTS–The number of 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 entities from line 15.1 where the grade level of the TDA entity is 13.
  15.1.2 NO. GRADE 12–The number of entities from line 15.1 where the grade level of the TDA entity is 12.
  15.1.3 NO. GRADE 11–The number of entities from line 15.1 where the grade level of the TDA entity is 11.
  15.1.4 NO. GRADE 09–The number of entities from line 15.1 where the grade level of the TDA entity is 9.
  15.1.5 NO FROM CFf– Number of TDA entities from line 15.1 that had a change in assignment number from CFf to Queue, ACS or CSCO.
  15.1.6 NO FROM QUEUE– Number of TDA entities from line 15.1 that had a change in assignment number from the Queue to CFf, ACS or CSCO.
  15.1.7 RESERVED
  15.1.8 NO FROM CSCO– Number of TDA entities from line 15.1 that had a change in assignment number from CSCO to CFf, Queue or ACS.
  15.1.9 NO. TDA TP ISSUANCES–The number of 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 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 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 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 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 entities associated with line 12.7 with no remaining TDA or TDI.
  15.2.1 NO. GRADE 13–The number of entities from line 15.2 where the grade level of the TDA entity 13.
  15.2.2 NO. GRADE 12–The number of entities from line 15.2 where the grade level of the TDA entity 12.
  15.2.3 NO. GRADE 11–The number of entities from line 15.2 where the grade level of the TDA entity 11.
  15.2.4 NO. GRADE 09–The number of entities from line 15.2 where the grade level of the TDA entity 9.
  15.2.5 NO. TC 530–39–The number of 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 entities associated with line 14.0.
  15.3.1 NO. GRADE 13–The number of entities from line 15.3 where the grade level of the TDA entity 13.
  15.3.2 NO. GRADE 12–The number of entities from line 15.3 where the grade level of the TDA entity 12.
  15.3.3 NO. GRADE 11–The number of entities from line 15.3 where the grade level of the TDA entity 11.
  15.3.4 NO. GRADE 09–The number of 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 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 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 from line 15.3 where there are three remaining TDAs open at the end of the report period.
  15.3.8 NO. WITH 4 TDA–The number of taxpayers from line 15.3 where there are four remaining TDAs open at the end of the report period.
  15.3.9 NO. WITH 5–9 TDA–The number of taxpayers 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 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 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 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 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 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 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 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 from line 15.3.11 with 10 or more remaining TDAs open at the end of the report period.
  15.3.11.7 RESERVED
  15.3.12 AGG TDA <$25,000–The number of taxpayers from line 15.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is less than $25,000.00.
  15.3.13 >$24,999 < $100,000–The number of taxpayers from line 15.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $25,000.00, but less than $100,000.00.
  15.3.14 >$100,000–The number of taxpayers from line 15.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $100,000.00.
  15.3.15 NO. ATAT TP INV.– The number of taxpayers from line 15.3 where the taxpayer has at least one TDA module with either an Exam project code indicating Abusive Tax Avoidance Transactions (ATAT) or (MFT 55 only) contain Penalty Reference Number 628.
  15.4 NO. TDA TP DR/NR INV–The number of entities associated with line 14.34.
  15.5 RESERVED (literal only)
COMPLIANCE SERVICES COLLECTION OPERATIONS (literal only)
TDA MODULE RECEIPTS (literal only)
  16.0 NO. TDA RECEIPTS–The number of TDA modules received into Compliance Services Collection Operations (CSCO). The sum of lines 16.1, 16.2, 16.3, 16.4 and 16.6.
  16.1 NO. ISSUED TO CSCO–The number of tax modules going into TDA status during the report period. Includes only TDA module issuances where the TDA assignment number shows a Branch 8.
  16.2 NO. TRANSFERS–IN–The number of TDA modules that had a change in area office code from another area to the area being reported, indicating the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/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 the 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–The number of TDA modules that had a change in assignment from the CFf to the CSCO being reported.
  16.7–16.8 RESERVED (literal only)
RECEIPT DETAILS (literal only)
  16.9 NO. ISSUED X CODED–The number of TDA module issuances from line 16.1 on Trust Fund accounts where the Primary TDA Code is X.
  16.10 ISSUED FR NOTICE–The number of TDA module issuances from line 16.1 where the status as of the prior weekend was 19, 20 (IMF only), 21, 54 (IMF ONLY), 56 or 58.
  16.11 ISSUED FR IA–The number of TDA module issuances from line 16.1 where the status as of the prior weekend was 6X (Installment Agreement).
  16.12 ISSUED FR OTHER–The number of TDA module issuances from line 16.1 where the status as of the prior weekend was not 19, 20 (IMF only), 21, 54 (IMF only), 56, 58 or 6X.
  16.13 NO. ISS $25,000–99,999–The number of TDA module issuances from line 16.1 from $25,000.00–$99,999.99 at the time of the issuance.
  16.14 NO. ISS $100,000 & OVER–The number of TDA module issuances from line 16.1 that were $100,000 and over at the time of the issuance.
  16.15 EXAM/MFT 20 ISSUANCES–The number of TDA module issuances from line 16.1 where the modules contain a TC 300, 304 or 308 greater than $0.00 and, if Non–Master File, also includes TDA modules where the MFT is equal to 20.
  16.16 NO. ISSUED 8000–SFR–The number of TDA module issuances from line 16.1 where the TDA assignment equals 8000 indicating the TDAs are related to associated TDIs in the Substitute for Return (SFR) program in CSCO.
  16.17–16.18 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–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)
  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.
  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. TRANSFERS–OUT–The number of TDA modules that had a change in area office code to another area from the area being reported, indicating the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/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–The number of TDA modules where the assignment changed from the CSCO being reported to the CFf for the same area.
  17.6 RESERVED (literal only)
  17.7 TDA MODULE DISP–The number of TDA modules that went to a Delayed Resolution/No Results or Immediate Resolution status.
  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.–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.

  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.
  17.7.8 The number of TDA module dispositions from line 17.7 that went to a Delayed Resolution/No Results status.
Included:

  • TFRP TDAs which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted.

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

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

The major DR/NR statuses are broken out on lines 17.7.8.1 through 17.7.8.12. See Exhibit 5.2 .4–1, Definitions of Abbreviations and Statuses, for a comprehensive list.
  17.7.8.1 NO. TO IA–The number of TDA module dispositions from line 17.7.8 that went to an Installment Agreement status (6X) during the report period.
  17.7.8.2 NO. TO DEFERRED–The number of TDA module dispositions from line 17.7.8 that went to deferred status (23) resulting from a TC 530 with Closing Code 09.
  17.7.8.3 NO. CURR. NOT COL–The number of TDA module dispositions from line 17.7.8 that were reported in currently not collectible status (53) resulting from TC 530 with Closing Code 01–08, 10–39.
  17.7.8.4 DUE TO 530–39–The number of TDA module dispositions from line 17.7.8.3 that were reported in currently not collectible status (53) with TC 530 with Closing Code 39.
  17.7.8.5 UTL/UTC–The number of TDA module dispositions from line 17.7.8.3 that were reported as currently not collectible as unable to locate or unable to contact. These TDA module dispositions reflect status 53 due to a TC 530 with Closing Code 03 or 12.
  17.7.8.6 BMF BNK/DEF–The number of BMF TDA module dispositions from line 17.7.8.3 that were reported as currently not collectible as bankrupt or defunct. These TDA module dispositions show status 53 due to a TC 530 with Closing Code 07 or 10.
  17.7.8.7 HARDSHIP–The number of TDA module dispositions from line 17.7.8.3 that were reported as currently not collectible due to financial hardship. These TDA module dispositions reflect status 53 due to TC 530 with a Closing Code from 24 through 32.
  17.7.8.8 NO. TO OIC ST 71–The number of TDA module from line 17.7.8 which moved to OIC status 71.
  17.7.8.9 NO. TO ADJUSTMENT–The number of TDA module dispositions from line 17.7.8 reflecting status 53 due to TC 470 with Closing Code 90.
  17.7.8.10 NO. TO LITIGATION–The number of TDA module dispositions from line 17.7.8 which moved to litigation status (72 or 89 with a TC 520).
  17.7.8.11 NO. REL OFF PD–The number of TFRP TDA module dispositions from line 17.7.8 which moved to status 12 in the same cycle a TC 241 with penalty reference code 699 pended or posted indicating a related officer paid an associated TFRP assessment. Includes BMF TDAs which moved to status due to TC 538, indicating payment on a related TFRP assessment.
  17.7.8.12 NO. CSED–The number of TDA modules disposed via an expiration of Collection Statute Expiration Date (CSED). Additionally, for IMF and BMF TDAs a TC 608 must post the same cycle as the status 12 is generated and for NMF the TDA must no longer meet IDRS retention criteria.
  17.7.8.13 NO. OTHER DISP– The number of TDA module dispositions which did not qualify for other lines in the 17.7.8.X series.
  17.7.8.14 530–39 CYCS TO DISP–The number of cycles from line 2.7.5 associated with the modules from line 17.7.8.4.
  17.8 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–The dollar amount associated with TDA modules from line 17.5.
  17.13 RESERVED (literal only)
  17.14 AMT TO CNC–The dollar amount associated with TDA module dispositions from line 17.7.8.3.
  17.14.1 AMT TC 530–39–The dollar amount associated with TDA module dispositions from line 17.7.8.4.
  17.14.2 AMT TO UTL/UTC–The dollar amount associated with TDA module dispositions from line 17.7.8.5.
  17.14.3 AMT TO BNK/DEF–The dollar amount associated with TDA module dispositions from line 17.7.8.6.
  17.14.4 AMT TO HARDSHIP–The dollar amount associated with TDA module dispositions from line 17.7.8.7.
  17.15 AMT TO OIC ST 71–The dollar amount of TDA modules from line 17.7.8.8 which moved to OIC status 71.
  17.16 AMT TO ADJUSTMENT–The dollar amount associated with TDA module dispositions from line 17.7.8.9.
  17.17 AMT TO LITIGATION–The dollar amount associated with TDA module dispositions from line 17.7.8.10.
  17.18 AMOUNT CSED–The dollar amount of TCs 608 and 534, as well as the assessed balance of any NMF TDAs where the Collection Statute Expiration Date has expired and the NMF TDA no longer meets 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.
  17.19–17.20 RESERVED (literal only)
CREDITS (literal only)
  18.0 AMOUNT COLLECTED–The net amount of payment transactions which 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.
  18.1 AMOUNT ABATED–The net amount of abatement transactions 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–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 indicates the amounts of any TFRP TDAs that were abated due to credits posting to related assessments. For BMF, the amount of any TCs 538 indicating a payment was received on an associated TFRP assessment .
  18.2 AMOUNT OFFSET–The net amount of offset transactions that posted to TDAs during the report period. This includes TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792 and 796. This is not a subset of Line 18.0 Amount Collected.
  18.3 DR/NR AMOUNT COLLECTED–The net amount of payment transactions that posted to TDAs in DR/NR status during the report period. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses. The payment transactions consist of TCs 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 and 896. This is not a subset of Line 18.0 Amount Collected.
  18.4 DR/NR AMOUNT ABATED–The net amount of abatement transactions that posted to TDAs in DR/NR status during the report period. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses. The abatement transactions consist of TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604. This is not a subset of Line 18.0 Amount Collected.

Note: TC 604 only counted if no TC 605 in the same cycle.
  18.4.1 DR/NR REL AMT PAID–The dollar amount of TDA abatements from line 18.4 where the module is a TFRP TDA and the transaction is a TC 241 with penalty reference code 699. This indicates the amounts of any TFRP TDAs that were abated due to credits posting to a related assessment. For BMF, the amount of any TC 538 indicating a payment was received on an associated assessment.
  18.5 DR/NR AMOUNT OFFSET–The net amount of offset transactions that posted to TDAs in DR/NR status during the report period. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR statuses. The offset transactions consist of TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792, and 796. This is not a subset of Line 18.3 DR/NR Amount Collected.
STRATIFICATIONS (literal only)
UNREVERSED AMTS COL FROM 18.0 (literal only)
  18.6 $0–99,999–The dollar amount of transactions from line 18.0 where the net amount is a credit in the range from $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 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 $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 $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 $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 $5,000,000.00 through $9,999,999.99.
  18.12 $10,000,000 & OVER–The dollar amount of transactions from line 18.0 where the net transaction amount is a credit of at least $10,000,000.00.
COLLECTED REVERSAL/REFDS FR 18.0 (literal only) (REFDS is refunds)
  18.13 $0–99,999–The dollar amount of transactions from line 18.0 where the net transaction amount is a debit involving from $0.01 through $99,999.99.
  18.14 $100,000–499,999–The dollar amount from line 18.0 where the net transaction amount is a debit involving from $100,000.00 through $499,999.99.
  18.15 $500,000–999,999–The dollar amount from line 18.0 where the net transaction amount is a debit involving from $500,000.00 through $999,999.99.
  18.16 $1,000,000 & OVER–The dollar amount from line 18.0 where the transaction amount is a debit of at least $1,000,000.00.
TIME IN CSCO BEFORE POSTING
UNREVERSED AMTS FROM 18.0 (literal only)
  18.17 AMT COL. 0–4 CYCLES–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 5 cycles (weeks) from the time the TDA module was received by the Compliance Services Collection Operations being reported.
  18.18 AMT COL. 5–8 CYCLES–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range of 5 through 8 cycles from the time the TDA module was received by the Compliance Services Collection Operations being reported.
  18.19 AMT COL. 9–25 CYCLES–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range of 9 through 25 cycles from the time the TDA module was received by the Compliance Services Collection Operations being reported.
  18.20 AMT COL. 26–52 CYCLES–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 26 through 52 cycles from the time the TDA module was received by the Compliance Services Collection Operations being reported.
  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 through 104 cycles from the time the TDA module was received by the Compliance Services Collection Operations being reported.
  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 the Compliance Services Collection Operations being reported.
TIME LEFT ON CSED BEFORE POSTING UNREV AMTS FROM 18.0 (literal only)
  18.23 AMT. UNDER 1 YR–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is less than 53 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  18.24 AMT. FROM 1 TO 4 YR–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 53 cycles through 208 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  18.25 AMT. FROM 4 TO 8 YR–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 209 cycles through 416 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  18.26 AMT. FROM 8 TO 9 YR–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is in the range from 417 cycles through 468 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  18.27 AMT. 9 OR MORE YRS–The dollar amount from line 18.0 where the net transaction amount is a credit and the posting cycle of the credit is at least 469 cycles from the cycle in which the Collection Statute Expiration Date is due to lapse.
  18.28 AMT. CSED UNDETERMINED–The dollar amount from line 18.0 where the net transaction amount is a credit and the Collection Statute Expiration Date is undetermined.
UNREVERSED OFFSETS FROM 18.2 (literal only)
  18.29 $0–999,999–The dollar amount from line 18.2 where the net transaction amount is a credit in the range from $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 from $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 from $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 $0.01 through $999,999.99.
  18.34 $1,000,000 & OVER–The dollar amount from line 18.2 where the transaction is a debit for an amount of at least $1,000,000.00.
CASE GRADES OF AMTS FROM 18.0 (literal only)
  18.35 NO. GRADE 13 AMT COLLECTED–The amount collected from line 18.0 where the grade level of the TDA is 13.
  18.36 NO. GRADE 12 AMT COLLECTED–The amount collected from line 18.0 where the grade level of the TDA is 12.
  18.37 NO. GRADE 11 AMT COLLECTED–The amount collected from line 18.0 where the grade level of the TDA is 11.
  18.38 NO. GRADE 09 AMT COLLECTED–The amount collected from line 18.0 where the grade level of the TDA is 09.
  18.39 RESERVED (literal only)
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)
  19.3 PRIMARY AO VARIES– The number of TDA modules where the AO Primary Location Code in the Taxpayer Entity record is different than the AO of assignment.
  19.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
  19.5 LESS THAN 6 MONTHS–The number of TDA modules from line 19.0 which less than 26 cycles ago moved into the CSCO being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance, the cycle of receipt from ACS/CS, queue or CFf, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, queue or CSCO for at least one week.
  19.6 6 MONTHS TO 9 MONTHS–The number of TDA modules from line 19.0 which at least 26 cycles ago, but less than 39 cycles ago, moved into the CSCO being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, queue or CFf, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, queue or CSCO for at least one week.
  19.7 10 TO 15 MONTHS–The number of TDA modules from line 19.0 which at least 39 cycles ago, but less than 65 cycles ago, moved into the CSCO being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, queue or CFf, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, queue or CSCO for at least one week.
  19.8 16 MONTHS AND OVER–The number of TDA modules from line 19.0 which at least 65 cycles ago moved into the CSCO being reported based on a comparison of the ending cycle of the report period against the later of the TDA issuance cycle, the cycle of receipt from ACS/CS, queue or CFf, or the cycle the TDA transferred–in. Aging begins over at zero each time a TDA moves between ACS/CS, CFf, queue or CSCO for at least one week.
  19.9 NO. CYCLES–The number of cycles (weeks) the TDAs from line 4.0 have been in inventory in CSCO. Dividing line 19.9 by line 19.0 will show the average age of the CSCO TDA inventory.
TIME LEFT ON CSED (literal only)
  19.10 LESS THAN 1 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 0 through 51 cycles.
  19.11 1 YR LESS THAN 2 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 52 through 103 cycles.
  19.12 2 YR LESS THAN 3 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 104 through 155 cycles.
  19.13 3 YR LESS THAN 4 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 156 through 207 cycles.
  19.14 4 YR LESS THAN 7 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 208 through 363 cycles.
  19.15 7 YR LESS THAN 8 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 364 through 415 cycles.
  19.16 8 YR LESS THAN 9 YR–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is in the range 416 through 467 cycles.
  19.17 9 YR & OVER–The number of TDA modules from line 19.0 where a comparison of the cycle in which the Collection Statute Expiration Date is due to lapse and the ending cycle of the report period is at least 468 cycles.
  19.18 UNDETERMINED–The number of TDA modules from line 19.0 where the Collection Statute Expiration Date on IDRS is blank or zeros. The Collection Statute Expiration Date is used by the Collection Activity Reports (CAR), but a non–CAR program determines the date for all IDRS users.
  19.19 NO. CSED CYCLES–The number of cycles (weeks) left on the Collection Statute Expiration Date (CSED) associated with the TDAs from line 19.0. Dividing line 19.19 by line 19.0 will show the average amount of remaining CSED age of the CSCO TDA inventory.
AMOUNT STRATIFICATIONS (literal only)
  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 NO. $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 NO. $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 NO. $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)
  19.25 NO. TAX YR 2012–The number of TDA modules from line 19.0 where the tax period is for a month in 2012.
  19.26 NO. TAX YR 2011–The number of TDA modules from line 19.0 where the tax period is for a month in 2011.
  19.27 NO. TAX YR 2010–The number of TDA modules from line 19.0 where the tax period is for a month in 2010.
  19.28 NO. TAX YR 2009–The number of TDA modules from line 19.0 where the tax period is for a month in 2009.
  19.29 NO. 2008 & PRIOR–The number of TDA modules from line 19.0 where the tax period is for a month in 2008 or a prior year.
TDA MODULE INVENTORY (literal only)
  19.30 GR 13 MOD INV–The number of TDA modules from line 19.0 where the grade level of the TDA is 13.
  19.31 GR 12 MOD INV–The number of TDA modules from line 19.0 where the grade level of the TDA is 12.
  19.32 GR 11 MOD INV–The number of TDA modules from line 19.0 where the grade level of the TDA is 11.
  19.33 GR 09 MOD INV–The number of TDA modules from line 19.0 where the grade level of the TDA is 9.
DR/NR INVENTORY (literal only)
  19.34 NO. DR/NR–The number of TDA modules is a Delayed Resolution/No Results (DR/NR) status at the end of the report period. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses.
  19.34.1 NO. LITIGATION–The number of DR/NR TDA modules from line 19.34 in litigation status (72 or 89 with TC 520).
  19.34.2 NO. OIC–The number of DR/NR TDA modules from line 19.34 in offer–in–compromise status (71).
DOLLAR AMOUNTS (literal only)
  19.35 AMT IN INVENTORY–The dollar amount associated with the TDA modules from line 19.0.
  19.36 AMT INV. INCREASE–The dollar amount associated with TC 29X and 30X (debit transactions) which posted to TDAs from line 19.0 during the report period. This data is needed in computing available dollars for collection.
  19.37 AMT $25,000–99,999–The dollar amount associated with the TDA modules from line 19.23.
  19.38 AMT $100,000 & OVER–The dollar amount associated with the TDA modules from line 19.24.
  19.39 AMT IN DR/NR INV–The dollar amount associated with the TDA modules from line 19.34.
  19.39.1 AMT LITIGATION–The dollar amount associated with the TDA modules from line 19.34.1.
  19.39.2 AMT AWAITING ADJ–The dollar amount associated with those TDA modules from line 19.34 awaiting adjustment action as indicated by a current status 53 due to a TC 470 with Closing Code 90.
  19.39.3 AMT AWAITING PAY TR–The dollar amount associated with those TDA modules from line 19.34 awaiting payment tracer action as indicated by a current status 53 due to a TC 470 with Closing Code 93.
TDA TAXPAYER RECEIPTS (literal only)
  20.1 NO. TDA TP RECEIPTS–The number of 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 entities from line 20.1 where the grade level of the TDA entity is 13.
  20.1.2 NO. GRADE 12–The number of entities from line 20.1 where the grade level of the TDA entity is 12.
  20.1.3 NO. GRADE 11–The number of entities from line 20.1 where the grade level of the TDA entity is 11.
  20.1.4 NO. GRADE 09–The number of entities from line 20.1 where the grade level of the TDA entity is 9.
  20.1.5 NO FROM CFf– Number of TDA entities from line 20.1 that had a change in assignment number from CFf to Queue, ACS or CSCO.
  20.1.6 NO FROM QUEUE– Number of TDA entities from line 20.1 that had a change in assignment number from Queue to CFf, ACS or CSCO.
  20.1.7 NO FROM ACS– Number of TDA entities that had a change in assignment number from ACS to CFf, Queue or CSCO.
  20.1.8 RESERVED
  20.1.9 NO. TDA TP ISSUANCES–The number of 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 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 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 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 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 entities associated with line 17.7 with no remaining TDA or TDI.
  20.2.1 NO. GRADE 13–The number of entities from line 20.2 where the grade level of the TDA entity is 13.
  20.2.2 NO. GRADE 12–The number of entities from line 20.2 where the grade level of the TDA entity is 12.
  20.2.3 NO. GRADE 11–The number of entities from line 20.2 where the grade level of the TDA entity is 11.
  20.2.4 NO. GRADE 09–The number of 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 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 entities associated with line 19.0.
  20.3.1 NO. GRADE 13–The number of entities from line 20.3 where the grade level of the TDA entity is 13.
  20.3.2 NO. GRADE 12–The number of entities from line 20.3 where the grade level of the TDA entity is 12.
  20.3.3 NO. GRADE 11–The number of entities from line 20.3 where the grade level of the TDA entity is 11.
  20.3.4 NO. GRADE 09–The number of 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 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 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 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 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 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 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 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 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 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 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 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 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 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)
  20.3.12 AGG TDA <$25,000–The number of taxpayers from line 20.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is less than $25,000.00.
  20.3.13 >$24,999 <$100,000–The number of taxpayers from line 20.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $25,000.00, but less than $100,000.00.
  20.3.14 >$100,000–The number of taxpayers from line 20.3 where the aggregate total of the unpaid balance of assessment for the remaining TDAs is at least $100,000.00.
  20.3.15 NO. ATAT TP INV.– The number of taxpayers from line 20.3 where the taxpayer has at least one TDA module with either an Exam project code indicating Abusive Tax Advoidance Transactions (ATAT) or MFT 55 only containing Penalty Reference Number 628.
  20.4 NO. TDA TP DR/NR INV–The number of entities associated with line 19.34.
  20.5 RESERVED (literal only)

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

Pages Pages for NO–5000–1, 2, 241, 242 Part 2
2-4 IMF TOTAL–Individual Master File consists of MFT 30, 55 and MFT 31.
5-7 ASFR–IMF account receivable notices with a Automated Substitute for Return (ASFR) assessment. The module must contain a TC 599 with closing 88 or 89, but not contain a TC 300 for an amount greater than $0.00
8-10 1040 EXAM–IMF account receivable notices for MFT 30 with an Exam assessment. The TC 30X must be greater than $0.00.
11-13 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.
14-16 FED EMP/RET–IMF account receivable notices where the Federal employee/retiree indicator is on.
17-19 IRAF–The Individual Retirement Account File.
20-22 TRUST FUND RECOVERY PENALTY– IMF account receivable notices with MFT 55 and Penalty Reference Code 618. Formerly known as the 100% Penalty.
23-25 WI IMF–The number of IMF account receivable notices where the BOD code of the taxpayer currently is Wage and Investment (W&I).
26-28 SB IMF–The number of IMF account receivable notices where the BOD code of the taxpayer currently is Small Business/Self Employed (SB/SE).
29-31 IMF ATAT–The number of IMF receivable notices where the exam project code, or, if MFT 55, the penalty reference code Abusive Tax Avoidance Transactions (ATAT).
32-34 BMF TOTAL–The Business Master File consists of MFT 01, MFT 10 and MFT 02.
35-37 6020(B) FOR ACS/CS–BMF account receivable notices with MFTs 01, 03, 04, 06, 09, 10, 11, or 60 with a TC 599 with closing code 38 or 39 and the module does not contain a TC 300 for an amount greater than $0.00
38-40 6020(B) BY CFf–BMF account receivable notices with MFTs 01, 03, 04, 06, 09, 10, 11, or 60 with a TC 599 with closing code 63 or 64 and the module does not contain a TC 300 for an amount greater than $0.00.
41-43 A6020B–These are pages reflecting Balance Due Notices resulting from the Automated 6020B process.
44-46 BMF EXAM–BMF account receivable notices with a TC 300 greater than $0.00 which do not qualify as ETE assessments.
47-49 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.
50-52 TAX EXEMPT–BMF account receivable notices where the BOD code of the taxpayer is Tax Exempt/Government Entity (TEGE).
53-55 LARGE BUS AND INTL–BMF account receivable notices where the BOD code of the taxpayer is Large Business and International (LB&I).
56-58 BMF SB–BMF account receivable notices where the BOD code of the taxpayer is SB/SE.
59-61 BMF ATAT–The number of BMF receivable notices where the exam project code is used to designate ATAT.
62-64 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.
65-67 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.
68-70 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.
71-73 BMF MFT 02–The number of counts/dollar amounts of BMF account receivable notices from pages 31–33 where the MFT is 02.
74-76 BMF MFT 10–The number of counts/dollar amounts of BMF account receivable notices from pages 31–33 where the MFT is 10.
77-79 BMF OTHER MFT–The number of counts/dollar amounts of BMF account receivable notices from pages 31–33 where the MFT is not 01, 02 or 10.
Part of this report provides separate pages for each Master File. The following describes the columns of each page.
IMF Columns
(A) TOTAL IMF FIRST NOTICES–IMF delinquent account notice modules with a status 19 or 21.
(B) EXAMINATION IMF FIRST NOTICES–IMF delinquent account first notice modules from column (A) with a posted TC 300, 304 or 308 within 4 cycles prior to the first notice issuance.
(C) IMF SECOND NOTICES–IMF delinquent account notice modules with status 20.
(D) IMF DELINQUENCY NOTICES–IMF delinquent account notice modules with status 54.
(E) IMF THIRD NOTICES–IMF delinquent account notice modules with status 56.
(F) IMF FOURTH NOTICES–IMF delinquent account modules with status 58.
(G) TOTAL IMF NOTICES–The total of columns (A), (C), (D), (E) and (F).
BMF Columns
(H) TOTAL BMF FIRST NOTICES–BMF delinquent account notice modules with status of 19 or 21.
(I) TRUST FUND BMF FIRST NOTICES–BMF delinquent account first notice modules from column (H) with MFT codes of 01 (Form 941), 04 (Form 942), 09 (Form CT–1), 11 (Form 943) or 03 (Form 720 with an abstract code of 22, 26, 27, 28 or 56).
(J) TOTAL BMF THIRD NOTICES–BMF delinquent account notice modules with a status 56.
(K) TRUST FUND BMF THIRD NOTICES–BMF delinquent account third notice modules from column (J) with MFT codes of 01 (Form 941), 04 (Form 942), 09 (Form CT–1), 11 (Form 943) or 04 (Form 720 with an abstract code of 22, 26, 27, 28 or 56).
(L) TOTAL BMF FOURTH NOTICES–BMF delinquent account notice modules with a status 58.
(M) TRUST FUND BMF FOURTH NOTICES–BMF delinquent account fourth notice modules from column (L) with MFT codes of 01 (Form 941), 04 (Form 942), 09 (Form CT–1), 11 (Form 943) or 03 (Form 720 with an abstract code of 22, 26, 27, 28 or 56).
(N) TOTAL BMF NOTICES–The total columns (H), (J), and (L).
IRAF Notices Columns
(O) FIRST NOTICES–IRAF delinquent account notice modules with status 21.
(P) THIRD NOTICES–IRAF delinquent account notice modules with status 56.
(Q) FOURTH NOTICES–IRAF delinquent account notice modules with status 58.
(R) TOTAL NOTICES–The total of columns (O), (P) and (Q).
RECEIPTS (literal only)
  1.1 NO. ISSUED–The number of delinquent account notice modules issued during the report period.
  1.1.1 $0–1,999–The number of delinquent account notice modules from line 1.1 from $0–$1,999.99 at the time of issuance.
  1.1.2 $2,000–2,499–The number of delinquent account notice modules from line 1.1 from $2,000–$2,499.99 at the time of issuance.
  1.1.3 $2,500–2,999–The number of delinquent account notice modules from line 1.1 from $2,500–$2,999.99 at the time of issuance.
  1.1.4 $3,000–9,999–The number of delinquent account notice modules from line 1.1 from $3,000–$9,999.99 at the time of issuance.
  1.1.5 $10,000–24,999–The number of delinquent account notice modules from line 1.1 from $10,000–$24,999.99 at the time of issuance.
  1.1.6 $25,000–99,999–The number of delinquent account notice modules from line 1.1 from $25,000–$99,999.99 at the time of issuance.
  1.1.7 $100,000–999,999–The number of delinquent account notice modules from line 1.1 from $100,000–$999,999.99 at the time of issuance.
  1.1.8 $1,000,000 & OVER–The number of delinquent account notice modules from line 1.1 of at least $1,000,000.00.
  1.1.9 FROM STATUS 19/21–The number of notice issuances from line 1.1 where the prior status is 19 or 21 (commonly known as first notice).
  1.1.10 FROM STATUS 20–The number of notice issuances from line 1.1 where the prior status is 20 (commonly known as second notice and/or the IDRS 501 notice). This line will be reserved on BMF pages.
  1.1.11 FROM STATUS 54–The number of notice issuances from line 1.1 where the prior status is 54 (commonly known as the IMF Delinquency notice and/or the IDRS 502 notice). This line will be reserved on BMF pages.
  1.1.12 FROM STATUS 56–The number of notice issuances from line 1.1 where the prior status is 56 (commonly known as the third notice and/or the IDRS 503 notice).
  1.1.13 FROM STATUS 58–The number of notice issuances from line 1.1 where the prior status is 58 (commonly known as the fourth notice and/or the IDRS 504 notice).
  1.1.14 FROM STATUS 00–The number of notice issuances from line 1.1 where there was no prior status.
  1.1.15 FROM STATUS 12–The number of notice issuances from line 1.1 where the prior status was 12. For example, a bad check case being reactivated will often show 12 as the prior status.
  1.1.16 FROM STATUS 23–The number of notice issuances from line 1.1 where the prior status was 23 (commonly called deferred or tolerance).
  1.1.17 FROM CNC–The number of notice issuances from line 1.1 where the notice is being issued as part of a reversal of an uncollected account.
  1.1.18 FROM ADJ/PAY TR–The number of notice issuances from line 1.1 where the notice is being reactivated from a payment tracer or adjustment request as such requests did not fully satisfy the account.
  1.1.19 FROM STATUS 6X–The number of notice issuances from line 1.1 where the notice is being issued as part of a defaulted Installment Agreement.
  1.1.20 FROM STATUS 7X–The number of notice issuances from line 1.1 where the notice is being reactivated from a status in the range 70 through 79.
  1.1.20.1 FROM 72–The number of notice issuances from line 1.1.20 where the prior status is 72 (litigation).
  1.1.21 FROM STATUS 8X–The number of notice issuances from line 1.1 where the prior status is in the range 80 through 89.
  1.1.22 RESERVED (literal only)
  1.1.23 FROM OTHER–The number of notice issuances from line 1.1 which did not qualify for lines 1.1.9 through 1.1.22.
  1.1.24 PROV 9008 ISSUED–Number of Provision 9008 Branded Prescription Drugs modules Issued from line 1.1.
  1.2 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.
  1.2.5 ISS W/RO NUM– Number of modules from line 1.1 with Revenue Officer assignment number (Tsign).
ACTIVITY (literal only)
  2.1 TOTAL DISPOSITIONS–The number of tax modules that were updated from a delinquent account notice status to a full paid or Delayed Resolution/No Results status during the current report period. The sum of lines 2.1.1, 2.1.2, 2.1.3, 2.1.4, 2.1.5 , 2.1.6 and 2.1.8.
  2.1.1 NO IMM. RES–The number of delinquent account notice modules that were full paid (status 12) during the report period. Excludes: any TFRP modules where there is a pending or posting TC 241 with penalty reference code 699 indicating a portion of the assessment was abated in response to credits posting to a related assessment; BMF TDAs which moved to status 12 due to a TC 538. Also any TDA modules where the status 12 was due to the posting of TC 608, indicating the Collection Statute Expiration Date (CSED) expired.
  2.1.2 NO. CNC–The number of delinquent account notice modules that were reported currently not collectible (status 53 with an unreversed TC 530, Closing Code 01–08, 10–39) during the report period.
  2.1.3 NO. DEFERRED–The number of delinquent account notice modules that were deferred/tolerance (status 23) during the report period.
  2.1.4 TC 470 WITH CC–The number of delinquent account notices from line 2.1 TOTAL DISPOSITIONS reflecting a status 53 or 73 due to TC 470 with Closing Code 90, 93 or 99.
  2.1.5 NO. I.A.–The number of delinquent account notice modules that went to Installment Agreement status (status 6X) during the report period.
  2.1.5.1 SAME CYC AS ISS–The number from line 2.1.5 where the MF First Notice Cycle is equal to the cycle the notice moved into 6X status (Installment Agreement).
  2.1.5.2 PREASSESSED–The number from line 2.1.5.1 where the Installment Agreement was a result of command code IAPND.
  2.1.6 NO. TO LITIGATION–The number of notice dispositions from line 2.1 where the status is 72.
  2.1.6.1 SAME CYC AS ISS–The number from line 2.1.6 where the MF First Notice Cycle is equal to the cycle the notice moved to status 72 (litigation).
  2.1.7 RESERVED– (literal only)
  2.1.8 NO. OTHER DISP–The number from line 2.1 which did not qualify for lines 2.1.1, 2.1.2, 2.1.3, 2.1.4, 2.1.5 or 2.1.6. Does not include notices that moved to status 99, 22, 24 or 26 on this line.
  2.1.9 RESERVED (literal only)
  2.1.10 NO. TO TDA–The number of delinquent account notice modules that moved to status 22, 24 or 26 during the report period.
  2.1.10.1 NO. TO ST 22–The number of delinquent account notice modules from line 2.1.10 that moved to status 22 during the report period.
  2.1.10.2 NO. TO ST 24–The number of delinquent account notice modules from line 2.1.10 that moved to status 24 during the report period.
  2.1.10.3 NO. TO ST 26–The number of delinquent account notice modules from line 2.1.10 that moved to status 26 during the report period.
  2.1.11 NO 9008 DISPOSED– Number of Provision 9008 Branded Prescription Drugs modules from line 2.1 disposed.
  2.1.11.1 NO 9008 IMM RES– Number of Provision 9008 Branded Prescription Drugs modules from line 2.1 to Immediate resolution.
  2.1.12 NO DISP W/RO NUM– Number of modules from line 2.1 with Revenue Officer assignment number (Tsign).
  2.2 AMT TO TDA–Associated dollar amount for line 2.1.10.
  2.2.1 AMT TO ST 22–Associated dollar amount from line 2.1.10 where the delinquent account notice module issued to status 22.
  2.2.2 AMT TO ST 24–Associated dollar amount from line 2.1.10 where the delinquent account notice module issued to status 24.
  2.2.3 AMT TO ST 26–Associated dollar amount from line 2.1.10 where the delinquent account notice module issued to status 26.
  2.3 RESERVED (literal only)
  2.4 AMT TO CNC–The dollar amount associated with line 2.1.2.
  2.5 AMT TO LITIGATION–The dollar amount associated with line 2.1.6.
  2.5.1 AMT SAME CYC–The dollar amount associated with line 2.1.6.1.
  2.6 AMT TO DEFERRED–The dollar amount associated with line 2.1.3.
  2.7 AMT TO I.A.–The dollar amount associated with line 2.1.5.
  2.7.1 AMT SAME CYC–The dollar amount associated with line 2.1.5.1.
  2.7.2 AMT PREASSESS–Dollar amount associated with line 2.1.5.2.
CREDITS
  3.1 AMT COLLECTED–The net amount of payment transactions that posted to delinquent account notice modules during the report period. This includes TCs 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 850, 851, 856, 890, 892, 896.
  3.1.1 W/RO NUM–The net worth of payment transactions, from line 3.1, which posted to delinquent account notice modules during the report period which had a revenue officer assignment number (branch 1 through 5) as the current assignment at the time the payment posted.
  3.1.2 NO. COL TC–The number of collection transactions records associated with the amounts shown on line 3.1.
  3.1.2.1 NO. TC 670–The number of TCs 670 (subsequent payments) associated with the amounts shown on line 3.1.
  3.1.3 >$9,999 <99,999–The number of transactions associated with the amounts shown on line 3.1 where the dollar amount is a credit greater than $9,999.99 and less than $100,000.00.
  3.1.4 NO. >$99,999–The number of transactions associated with the amounts shown on line 3.1 where the dollar amount is a credit greater than $99,999.99.
  3.1.5 NO. REV/RFNDS–The number of transactions associated with the amounts shown on line 3.1 which are a debit (refund or reversals).
  3.1.5.1 $ REV/RFNDS–The dollar amount of the transactions associated with line 3.1.5.
  3.1.6 AMT 9008 COLLECTED–Amount collected for Provision 9008 Branded Prescription Drugs from line 3.1.
  3.2 AMT ABATED–The net amount of the abatement transactions that posted to delinquent account notice modules during the report period. This includes TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604.

Note: TC 604 only counted if no TC 605 in the same cycle.
  3.2.1 NO. ABATE TC–The number of transactions associated with the amounts shown on line 3.2.
  3.2.1.1 REL CREDIT–The net amount of abatements, from line 3.1.2, which posted to TFRP modules where the TC is 241 with a Penalty Reference Code of 699. This indicates a portion of the assessment was abated to reflect credits which posted to a related assessment. For BMF, the number of TDAs which moved to status 12 in the same cycle a TC 538 was processed. TC 538 is used to credit a BMF module when a payment is received on an associated TFRP module.
  3.2.1.2 NO. 29X–The number of abatement transactions from line 3.2.1 where the TC is 291, 295 or 299.
  3.2.1.3 NO. 30X–The number of abatement transactions from line 3.2.1 where the TC is 301, 305 or 309.
  3.2.2 $ UNDER 10,000–The number of abatement transactions from line 3.2.1 where the associated dollar amount of the transaction is less than $10,000.00.
  3.2.3 $10,000–99,999–The number of abatement transactions from line 3.2.1 where the associated dollar amount of the transaction is greater than $9,999.99 and less than $100,000.00.
  3.2.4 $100,000–999,999–The number of abatement transactions from line 3.2.1 where the associated dollar amount is greater than $99,999.99 and less than $1,000,000.00.
  3.2.5 $1,000,000 & OVER–The number of abatement transactions from line 3.2.1 where the associated dollar amounts is greater than $1,000,000.00.
  3.2.5.1 >$100,000,000–The number of abatement transactions from line 3.2.5 where the associated dollar amount is greater than $100,000,000.00.
  3.2.6 AMT. TC 29X–The dollar amount associated with line 3.2.1.2.
  3.2.7 AMT. TC 30X–The dollar amount associated with line 3.2.1.3.
  3.3 AMT OFFSET–The net amount of offset transactions that posted to delinquent account notice modules during the report period. This includes TCs 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792 or 796.
  3.3.1 NO. OFFSET TC–The number of offset transactions associated with the amounts shown on line 3.3.
  3.3.1.1 NO. TC 706–The number of offset transactions with TC 706 associated with line 3.3.1.
  3.3.1.2 AMT. TC 706–The dollar amount associated with line 3.3.1.1.
  3.3.1.3 RESERVED–literal only
  3.3.1.4 RESERVED–literal only
  3.4 DR/NR AMT COL–The net amount of payment transactions which posted during the report period. This includes TC 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 760, 762, 820, 821, 822, 824, 826, 846, 850, 851, 856, 890, 892 or 896.
  3.4.1 RESERVED (literal only)
  3.5 DR/NR AMT ABATED–The net amount of abatement transactions that posted during the report period. This includes TCs 161, 167, 171, 177, 181, 187, 191, 197, 201, 235, 239, 241, 271, 277, 281, 291, 295, 299, 301, 305, 309, 311, 321, 337, 341, 351, 361, 451 and 604.

Note: TC 604 only counted if no TC 605 in the same cycle.
  3.5.1 DR/NR REL CREDIT–The net amount of abatements from line 3.2.1, which posted to TFRP modules Delayed Resolution/No Results inventory where the TC is 241 with a Penalty Reference Code of 699. This indicates a portion of the assessment was abated to reflect credits which posted to a related assessment. For BMF, the number of TDAs which moved to status 12 in the same cycle a TC 538 was processed. TC 538 is used to credit a BMF module when a payment is received on an associated TFRP module. See Exhibit 5.2.4–1, Definitions of Abbreviations and Statuses, for a comprehensive list of DR/NR inventory statuses.
  3.6 DR/NR AMT OFFSET–The net amount of offset transaction that posted during the report period. This includes TC 700, 701, 702, 706, 710, 712, 716, 730, 731, 732, 736, 756, 766, 767, 790, 792 and 796.
INVENTORIES
  4.1 TAXPAYERS ACTIVE INV.–The number of taxpayers (entities) with open delinquent account notices at the end of the report period.
  4.2 NO. IN ACTIVE INV–The number of tax modules in delinquent account notice status at the end of the report period.
  4.2.1 NO. UNDER $2,000–The number of notices from line 4.2 where the associated dollar amount is less than $2,000.00.
  4.2.2 $2,000–9,999–The number of notices from line 4.2 where the associated dollar amount is greater than $1,999.99 and less than $10,000.00.
  4.2.3 $10,000–99,999–The number of notices from line 4.2 where the associated dollar amount is greater than $9,999.99 and less than $100,000.00.
  4.2.4 $100,000–999,999–The number of notices from line 4.2 where the associated dollar amount is greater than $99,999.99 and less than $1,000,000.00.
  4.2.5 NO. $1,000,000 & OVER–The number of delinquent account notice modules from line 4.2 with unpaid balance of assessment of at least $1,000,000.00.
  4.2.5.1 >$100,000,000–The number of notices from line 4.2.5 where the associated dollar amount is greater than $100,000,000.00.
  4.2.6 NO. 0–5 CYCLES–The number of notice modules, from line 4.2, where that status cycle of the notice is 5 or less cycles prior to the cycle of the report.
  4.2.7 NO. 6–25 CYCLES–The number of notice modules, from line 4.2, where the status cycle of the notice is from 6 to 25 cycles prior to the cycle of the report.
  4.2.8 NO. 26 CYCLES & OVER–The number of notice modules, from line 4.2, where the status cycle of the notice is at least 26 cycles prior to the cycle of the report.
  4.2.9 BOD SB–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently SB/SE.
  4.2.10 BOD WI–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently W&I.
  4.2.11 BOD TE–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently TE/GE.
  4.2.12 BOD LB–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently LB&I.
  4.2.13 BOD UNK–The number of notice modules, from line 4.2, where the BOD code of the taxpayer is currently not classified.
  4.2.14 NO PROV 9008 INV– Number of Provision 9008 Branded Prescription Drugs modules from line 4.2.
  4.2.15 NO INV W/RO NUM– Number of modules from line 4.2 with Revenue Officer assignment number (Tsign).
  4.3 AMT. IN ACTIVE INV.–The dollar amount associated with delinquent account notices on line 4.2.
  4.3.1 $AMT 4.2.1–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.1.
  4.3.2 $AMT 4.2.2–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.2.
  4.3.3 $AMT 4.2.3–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.3.
  4.3.4 $AMT 4.2.4–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.4.
  4.3.5 $AMT 4.2.5–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.5.
  4.3.5.1 $AMT 4.2.5.1–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.5.1.
  4.3.6 $AMT 4.2.9–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.9.
  4.3.7 $AMT 4.2.10–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.10.
  4.3.8 $AMT 4.2.11–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.11.
  4.3.9 $AMT 4.2.12–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.12.
  4.3.10 $AMT 4.2.13–The dollar amount of the unpaid balance of assessment for the modules shown on line 4.2.13.
  4.3.11 AMT PROV 9008 INV– Dollar amount of the unpaid balance of assessment for the Provision 9008 Branded Prescription Drugs modules from line 4.3.
  4.4 TAXPAYERS DR/NR–The number of taxpayers (entities) with an immediate prior delinquent account notice status in a Delayed Resolution/No Results status at the end of the report period. This includes the following statuses: 14, 41, 42, 43, 44, 46, 47, 48, 51, 53 (TC 470, CC 90, 93, 94, or 95), 71, 72, 73, 89 and 91. Does not include deferred (status 23), currently not collectible (status 53, TC 530, Closing Code 01–08, 10–39) or Installment Agreement (status 6X).
  4.5 NO. IN DR/NR–The number of prior delinquent account notices in a Delayed Resolution/No Results status at the end of the report period associated with line 4.4. Does not include deferred (status 23), currently not collectible (status 53, TC 530, Closing Code 01–08, 10–39) or Installment Agreement (6X).
  4.5.1 NO. ST 72–The number of notice modules from line 4.5 where the current status is 72.
  4.6 AMT. IN DR/NR–The dollar amount associated with the delinquent account notices on line 4.5.
  4.6.1 AMT ST 72–The dollar amount associated with line 4.5.1.

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

Columns: NO–5000–3 & NO–5000–4
  (A) TOTAL TDIs–Total of Columns (F), (G), and (H). Also will equal total of Columns (B), (C), (D) and (E). TDI is Taxpayer Delinquency Investigation.
  (B) SB TDIs–Number of Taxpayer Delinquency Investigations where the BOD of the taxpayer is currently Small Business (SB/SE).
  (C) WI TDIs–Number of Taxpayer Delinquency Investigations where the BOD of the taxpayer is currently Wage and Investment (W&I).
  (D) LB TDIs–Number of Taxpayer Delinquency Investigations where the BOD of the taxpayer is currently Large Business and International (LB&I).
  (E) TE/UNK TDIs–Number of Taxpayer Delinquency Investigations where the BOD of the taxpayer is currently Tax Exempt and Government Entities (TE/GE).
  (F) IMF TDIs–Total of Individual Master File (IMF) TDI entity counts (includes nonfiler, stop filer, CAWR and manually requested TDIs).
  (G) BMF TDIs–Total of BMF TDI entity counts.
  (H) NMF/EPMF TDIs–Total of Non–Master File and Employee Plans Master File entity counts.
  (I) FED EMP TDIs–Total number of IMF TDIs from Column (F) where the federal employee/retiree code is on.
  (J) TOTAL MODS–Total number of TDI modules associated with Column (A). A module is the combination of a tax period and MFT code.
  (K) SB MODS–Total number of TDI modules associated with Column (B).
  (L) WI MODS–Total number of TDI modules associated with Column (C).
  (M) LB MODS–Total number of TDI modules associated with Column (D).
  (N) TE/UNK MODS–Total number of TDI modules associated with Column (E).
  (O) IMF MODULES–Total of IMF TDI modules associated with Column (F)
  (P) TOTAL BMF MODULES–Total of BMF TDI modules associated with Column (G).
  (Q) F941/944–Total number of BMF TDI modules with either a BMF MFT 01 or BMF MFT 14.
  (R) FED EMP MODS–Total number of IMF TDI modules from Column (J) where the federal/retiree code is on.
Field (literal only)
TDI RECEIPTS (literal only)
  1.0 RECEIPTS–Number of TDIs/TDI modules received into the CFf. Includes sum of lines 1.1, 1.2, 1.3, 1.4 and 1.5.
  1.1 ISSUANCES–Number of TDIs/TDI modules that went to open TDI status during the report period. Excludes duplicate TDI requests and resequenced (merged) TDIs.
  1.2 TRANSFERS–IN–Number of TDIs/TDI modules that had a change in area office code from another area to the area being reported, indicating the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/SE and W&I organizations.
  1.3 NO. FROM ACS/CS–The number of TDIs/TDI modules that had a change in assignment from ACS/CS to the CFf within the same area being reported.
  1.3.1 Stand–Alone FR ACS/CS–The number of TDI entities associated with line 1.3 with no remaining TDAs.
  1.4 NO. FROM QUEUE–The number of TDIs/TDI modules that had a change in assignment from the queue to the CFf within the same area being reported.
  1.4.1 Stand–Alone FR QUEUE–The number of TDI entities associated with line 1.4 with no remaining TDAs.
  1.5 NO. FROM CSCO–The number of TDIs/TDI modules that had a change in assignment from CSCO to the CFf within the same area being reported.
  1.5.1 Stand–Alone FR CSCO–The number of TDI entities associated with line 1.5 with no remaining TDAs.
  1.6 RESERVED (literal only)
  1.6.1 RESERVED (literal only)
  1.7 RESERVED (literal only)
RECEIPT DETAILS (literal only)
  1.8 REISSUED–The number of TDIs/TDI modules from line 1.1 which were issued because a TC 592 reversed an earlier disposition.
  1.9 MOD ADDED LATER–The number of TDI module issuances where the TDI mod status cycle is not equal (subsequent) to the Original TDI Cycle.
  1.10 ISSUED TY 2010–The number of TDI modules from line 1.1 issued for tax year 2010.
  1.10.1 RESERVED (literal only)
  1.11 ISSUED TY 2009–The number of TDI modules from line 1.1 where the tax period is in tax year 2009.
  1.12 ISSUED TY 2011–The number of TDI modules from line 1.1 where the tax period is in tax year 2011.
  1.12.1 ISSUED TX PRD 201106–The number of TDI modules from line 1.1 where the tax period is 6–30–2011.
  1.12.2 ISSUED TX PRD 201109–The number of TDI modules from line 1.1 where the tax period is 9–30–2011.
  1.12.3 ISSUED TX PRD 201112–The number of TDI modules from line 1.1 where the tax period is 12–31–2011.
  1.13 ISSUED TY 2012–The number of TDI modules from line 1.1 where the tax period is in tax year 2012.
  1.13.1 ISSUED TX PRD 201203–The number of TDI modules from line 1.1 where the tax period is 3–31–2012.
  1.13.2 ISSUED TX PRD 201206–The number of TDI modules from line 1.1 where the tax period is 6–30–2012.
  1.13.3 ISSUED TX PRD 201209–The number of TDI modules from line 1.1 where the tax period is 9–30–2012.
  1.14 BRANCH 1–5 RECEIPTS–The number of TDIs/TDI modules from line 1.0 where the receipt was to an assignment in branches 1–5.
  1.14.1 BRANCH 1–5 ISSUANCES–The number of TDIs/TDI modules from line 1.1 where issuance was to an assignment in branches 1–5.
  1.14.2 BRANCH 1–5 FROM ACS/CS–The number of TDIs/TDI modules from line 1.3 where the receipt was to an assignment in branches 1–5.
  1.14.3 BRANCH 1–5 FROM QUEUE–The number of TDIs/TDI modules from line 1.4 where the receipt was to an assignment in branches 1–5.
  1.15 BRANCH 6 RECEIPTS–The number of TDIs/TDI modules from line 1.0 where the receipt was to an assignment in branch 6.
  1.15.1 6100 RECEIPTS–The number of TDIs/TDI modules from line 1.15 where the receipt was to assignment 6100.
  1.15.1.1 6100 FROM QUEUE–The number of TDIs/TDI modules from line 1.15.1 where the receipt was from the queue.
  1.15.1.2 6100 ISSUANCES–The number of TDIs/TDI modules from line 1.15.1 where the receipt was an issuance.
  1.15.2 64XX RECEIPTS–The number of TDIs/TDI modules from line 1.15 where the receipt was to an assignment in the range 6400 through 6499.
  1.15.2.1 64XX ISSUANCES–The number of TDIs/TDI modules from line 1.15 where the receipt was an issuance to an assignment in the range 6400 through 6499.
  1.15.3 65XX RECEIPTS–The number of TDIs/TDI modules from line 1.15 where the receipt was to an assignment in the range 6500 through 6599.
  1.15.3.1 65XX ISSUANCES–The number of TDIs/TDI modules from line 1.15 where the receipt was an issuance to an assignment in the range 6500 through 6599.
  1.15.4 68XX/69XX RECEIPTS–The number of TDIs/TDI modules from line 1.15 where the receipt was to an assignment in the range 6800 through 6999.
  1.15.4.1 68XX/69XX ISSUANCES–The number of TDIs/TDI modules from line 1.15 where the receipt was an issuance to an assignment in the range 6800 through 6999.
  1.16 RESERVED (literal only)
  1.17 RESERVED (literal only)
RECEIPT GRADE DATA (literal only)
  1.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 1.0 where the grade level of the TDI is 13.
  1.18.1 NO. GR. 13 TDIs ISSUED–The number of TDIs/TDI module issuances from line 1.1 where the grade level of the TDI is 13.
  1.19 NO. GR. 12 TDI RECEIPTS–The number of TDIs/TDI modules from line 1.0 where the grade level of the TDI is 12.
  1.19.1 NO. GR. 12 TDI ISSUED–The number of TDIs/TDI module issuances from line 1.1 where the grade level of the TDI is 12.
  1.20 NO. GR. 11 TDI RECEIPTS–The number of TDIs/TDI modules from line 1.0 where the grade level of the TDI is 11.
  1.20.1 NO. GR. 11 TDI ISSUED–The number of TDIs/TDI module issuances from line 1.1 where the grade level of the TDI is 11.
  1.21 NO. GR. 09 TDI RECEIPTS–The number of TDIs/TDI modules from line 1.0 where the grade level of the TDI is 9.
  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 CFf 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 CFf 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 CFf 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 CFf 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 CFf inventory because the assignment number changed within the same area to the CSCO.
  2.5 RESERVED (literal only)
  2.6 RESERVED (literal only)
  2.7 DISPOSITIONS–The number of TDIs/TDI modules that left inventory by moving to Immediate Resolution status, Delayed Resolution/No Results status or were otherwise disposed (e.g. account merger satisfied the delinquency). Lines 2.7.1.1, 2.7.1.2, and 2.7.2.1 through 2.7.2.8 show the Transaction Codes which closed the TDIs/TDI modules. The break-out lines show the sum of the basic categories of disposition: line 2.7.1 IMMEDIATE RESOLUTION ( lines 2.7.1.1 plus 2.7.1.2); line 2.7.2 DR/NR DISPOSITIONS ( lines 2.7.2.1 through 2.7.2.8); and 2.7.3 OTHER DISP.
  2.7.1 IMMEDIATE RESOLUTION–The number of TDI modules from line 2.7 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 2.7.1.1 and 2.7.1.2.
  2.7.1.1 150–RETURN POSTED–The number of TDI modules from line 2.7.1 that went to an immediate resolution status this period due to a pending or posted return (TC150) or remittance with a return (TC610). Columns (J) through (R) only.
  2.7.1.2 599–RETURN SECURED–The number of TDI modules from line 2.7.1 that were disposed this report period as a result of pending or posted return secured (TC599). Columns (J) through (R) only.
  2.7.1.3 RESERVED (literal only)
  2.7.2 DR/NR DISPOSITIONS–Columns (A) through (I): The number of TDIs that went to a Delayed Resolution/No Results status with no remaining modules in open or Immediate Resolution status. Columns (J) through (R): The number of TDI modules disposed by TCs 590, 591, 593, 594, 595, 596, 597 and 598.
  2.7.2.1 590–NOT LIAB THIS PER–The number of TDI modules from line 2.7.2 closed by a pending or posted TC 590, not liable this period. Columns (J) through (R) only.
  2.7.2.2 591–NO LONGER LIABLE–The number of TDI modules from line 2.7.2 closed by a pending or posted TC 591, no longer liable. Columns (J) through (R) only.
  2.7.2.3 593–UNABLE TO LOCATE–The number of TDI modules from line 2.7.2 closed by a pending of posted TC 593, unable to locate. Columns (J) through (R) only.
  2.7.2.4 594–PREVIOUSLY FILED–The number of TDI modules from line 2.7.2 closed by a pending or posted TC 594, return previously filed. Columns (J) through (R) only.
  2.7.2.5 595–REFERRED TO EXAM–The number of TDI modules from line 2.7.2 closed by a pending or posted TC 595, referred to Examination. Columns (J) through (R) only.
  2.7.2.6 596–REFERRED TO CI–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 the CFf and the week in which the TDIs were disposed. Columns (A) through (I) only.
  2.7.4.1 TC 597/598 CYCLES TO DISP–The number of cycles (weeks) from line 2.7.3 associated with the TDI entities from line 2.7 that were disposed via TC 598. Columns (A) through (I) only.
  2.7.5 AVERAGE CYCLES TO DISP–Line 2.7.4 divided by line 2.7. Columns (A) through (I) only.
  2.7.6 BRANCH 1–5 DISPOSITIONS–The number of TDIs/TDI module dispositions from line 2.7 where the assignment number is in the range 1000 through 5999.
  2.7.7 RESERVED (literal only)
  2.7.8 RESERVED (literal only)
TDI GRADE LEVEL DATA (literal only)
  2.8 NO. GRADE 13 TDI DISP–The number of TDIs/TDI modules from line 2.7 where the grade level of the TDI is 13.
  2.8.1 NO. GRADE 13 IMM RES–The number of TDIs/TDI modules Immediate Resolution from line 2.7.1 where the grade level of the TDI is 13.
  2.8.2 NO. GRADE 13 DR/NR–The number of TDIs/TDI modules Delayed Resolution/No Results from line 2.7.2 where the grade level of the TDI is 13.
  2.9 NO. GRADE 12 TDI DISP–The number of TDIs/TDI modules from line 2.7 where the grade level of the TDI is 12.
  2.9.1 NO. GRADE 12 IMM RES–The number of TDIs/TDI modules Immediate Resolution from line 2.7.1 where the grade level of the TDI is 12.
  2.9.2 NO. GRADE 12 DR/NR–The number of TDIs/TDI modules Delayed Resolution/No Results from line 2.7.2 where the grade level of the TDI is 12.
  2.10 NO. GRADE 11 TDI DISP–The number of TDIs/TDI modules from line 2.7 where the grade level of the TDI is 11.
  2.10.1 NO. GRADE 11 IMM RES–The number of TDIs/TDI modules Immediate Resolution from line 2.7.1 where the grade level of the TDI is 11.
  2.10.2 NO. GRADE 11 DR/NR–The number of TDIs/TDI modules Delayed Resolution/No Results from line 2.7.2 where the grade level of the TDI is 11.
  2.11 NO. GRADE 09 TDI DISP–The number of TDIs/TDI modules from line 2.7 where the grade level of the TDI is 9.
  2.11.1 NO. GRADE 09 IMM RES–The number of TDIs/TDI modules Immediate Resolution from line 2.7.1 where the grade level of the TDI is 9.
  2.11.2 NO. GRADE 09 DR/NR–The number of TDIs/TDI modules Delayed Resolution/No Results from line 2.7.2 where the grade level of the TDI is 9.
TP Stand–Alone TDI DISP (literal only)
  2.12 NO. TAXPAYERS DISPOSED–The number of entities associated with line 2.7 with no remaining TDAs in inventory at the time of the TDI disposition.
  2.12.1 NO. GRADE 13 TP DISP–The number of entities from line 2.12 where the grade level of the TDI is 13.
  2.12.1.1 GRADE 13 TP IMM RES–The number of entities with a grade level of 13 of the TDI associated with line 2.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  2.12.1.2 GRADE 13 TP DR/NR–The number of entities with a grade level of 13 of the TDI associated with line 2.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  2.12.2 NO. GRADE 12 TP DISP–The number of entities from line 2.12 where the grade level of the TDI is 12.
  2.12.2.1 GRADE 12 TP IMM RES–The number of entities with a grade level of 12 of the TDI associated with line 2.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  2.12.2.2 GRADE 12 TP DR/NR–The number of entities with a grade level of 12 of the TDI associated with line 2.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  2.12.3 NO. GRADE 11 TP DISP–The number of entities from line 2.12 where the grade level of the TDI is 11.
  2.12.3.1 GRADE 11 TP IMM RES–The number of entities with a grade level of 11 of the TDI associated with line 2.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  2.12.3.2 GRADE 11 TP DR/NR–The number of entities with a grade level of 11 of the TDI associated with line 2.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  2.12.4 NO. GRADE 09 TP DISP–The number of entities from line 2.12 where the grade level of the TDI is 9.
  2.12.4.1 GRADE 09 TP IMM RES–The number of entities with a grade level of 9 of the TDI associated with line 2.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  2.12.4.2 GRADE 09 TP DR/NR–The number of entities with a grade level of 9 of the TDI associated with line 2.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  2.12.5 NO. TP DISP TC 597/598–The number of entities from line 2.12 where all the TDI modules were disposed by either TC 597 or TC 598 and there are no remaining TDAs in inventory.
IDS GENERATED (literal only)
  2.13 IDS TDI/MOD DISPOSITIONS–The number of TDIs/TDI modules removed from CFf 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 CFf 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 CFf 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 the CFf 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 the CFf 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 the CFf 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 the CFf at least 65 cycles ago.
  4.9 ACCELERATED–The number of TDIs/TDI modules from line 4.0 which have a primary code of (in the entity) V, X, Q, T, Y, P, W, E, U, N, S, L, F or had open TDA on the entity at the time of the TDI issuance.
TAX PERIOD (literal only)
  4.10 NO. MODS TY 2004 & PRIOR–The number of TDI modules from line 4.0 where the tax period falls is 12–31–04 or earlier.
  4.11 NO. MODS TY 2005–The number of TDI modules from line 4.0 where the tax period falls in tax year 2005.
  4.12 NO. MODS TY 2006–The number of TDI modules from line 4.0 where the tax period falls in tax year 2006.
  4.13 NO. MODS TY 2007–The number of TDI modules from line 4.0 where the tax period falls in tax year 2007.
  4.14 NO. MODS TY 2008–The number of TDI modules from line 4.0 where the tax period falls in tax year 2008.
  4.15 NO. MODS TY 2009–The number of TDI modules from line 4.0 where the tax period falls in tax year 2009.
  4.16 NO. MODS TY 2010–The number of TDI modules from line 4.0 where the tax period falls in tax year 2010.
  4.16.1 NO. MODS TX PRD 201003–The number of TDI modules from line 4.16 where the tax period is equal to 3–31–2010.
  4.16.2 NO. MODS TX PRD 201006–The number of TDI modules from line 4.16 where the tax period is equal to 6–30–2010.
  4.16.3 NO MODS TX PRD 201009–The number of TDI modules from line 4.16 where the tax period is equal to 9–30–2010.
  4.16.4 NO. MODS TX PRD 201012–The number of TDI modules from line 4.16 where the tax period is equal to 12–31–2010.
  4.17 NO. MODS TY 2011–The number of TDI modules from line 4.0 where the tax period falls in tax year 2011.
  4.17.1 NO. MODS TX PRD 201103–The number of TDI modules from line 4.17 where the tax period equals 3–31–2011
  4.17.2 NO. MODS TX PRD 201106–The number of TDI modules from line 4.17 where the tax period equals 6–30–2011.
  4.17.3 NO. MODS TX PRD 201109–The number of TDI modules from line 4.17 where the tax period equals 9–30–2011.
  4.17.4 NO. MODS TX PRD 201112–The number of TDI modules from line 4.17 where the tax period equals 12–31–2011.
  4.18 NO. MODS TY 2012–The number of TDI modules from line 4.0 where the tax period falls in tax year 2012.
  4.18.1 NO. MODS TX PRD 201203–The number of TDI modules from line 4.18 where the tax period is 3–31–2012.
  4.18.2 NO. MODS TX PRD 201206–The number of TDI modules from line 4.18 where the tax period is 6–30–2012.
  4.18.3 NO. MODS TX PRD 201209–The number of TDI modules from line 4.18 where the tax period is 9–30–2012.
  4.18.4 NO. MODS TX PRD 201212–The number of TDI modules from line 4.18 where the tax period is 12–31–2012.
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 TDI entities with no remaining TDAs that meet the pyramiding criteria 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.
  5.0 RESERVED (literal only)
QUEUE
TDI RECEIPTS (literal only)
  6.0 RECEIPTS–The number of TDIs/TDI modules received into the queue. The sum of lines 6.1, 6.2, 6.3, 6.5 and 6.6.
  6.1 ISSUANCES–The number of TDIs/TDI modules that went to open TDI status during the report period. Excludes duplicate TDI requests and resequenced (merged) TDIs.
  6.2 TRANSFERS–IN–The number of TDIs/TDI modules that had a change in area office code from another area to the area being reported, indicating the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/SE and W&I organizations.
  6.3 NO. FROM ACS/CS–The number of TDIs/TDI modules that had a change in assignment within the same area from the ACS/CS to the queue.
  6.3.1 Stand–Alone FR ACS/CS–The number of TDI entities associated with line 6.3 with no remaining TDAs.
  6.4 RESERVED (literal only)
  6.4.1 RESERVED (literal only)
  6.5 NO. FROM CSCO–The number of TDIs/TDI modules that had a change in assignment within the same area from CSCO to the queue.
  6.5.1 Stand–Alone FR CSCO–The number of TDI entities associated with line 6.5 with no remaining TDAs.
  6.6 NO. FROM CFf–The number of TDIs/TDI modules that had a change in assignment from the CFf to the queue in the same area.
  6.6.1 Stand–Alone FR CFf–The number of TDI entities associated with line 6.6 with no remaining TDAs.
  6.7 NO 7100–The number of modules from Line 6.0, RECEIPTS, where assignment number equals 71XX.
RECEIPT DETAILS (literal only)
  6.8 REISSUED–The number of TDIs/TDI modules from line 6.1 which were issued because a TC 592 reversed an earlier disposition.
  6.9 MOD ADDED LATER–The number of TDI module issuances where the TDI mod status cycle is not equal (subsequent) to the Original TDI Cycle.
  6.10 ISSUED TY 2010–The number of TDI modules from line 6.1 issued for tax year 2010.
  6.10.1 RESERVED (literal only)
  6.11 ISSUED TY 2009–The number of TDI modules from line 6.1 where the tax period is in tax year 2009.
  6.12 ISSUED TY 2011–The number of TDI modules from line 6.1 where the tax period is in tax year 2011.
  6.12.1 ISSUED TX PRD 201106–The number of TDI modules from line 6.1 where the tax period is 6–30–2011.
  6.12.2 ISSUED TX PRD 201109–The number of TDI modules from line 6.1 where the tax period is 9–30–2011.
  6.12.3 ISSUED TX PRD 201112–The number of TDI modules from line 6.1 where the tax period is 12–31–2011.
  6.13 ISSUED TY 2012–The number of TDI modules from line 6.1 where the tax period is in tax year 2012.
  6.13.1 ISSUED TX PRD 201203–The number of TDI modules from line 6.1 where the tax period is 3–31–2012.
  6.13.2 ISSUED TX PRD 201206–The number of TDI modules from line 6.1 where the tax period is 6–30–2012.
  6.13.3 ISSUED TX PRD 201209–The number of TDI modules from line 6.1 where the tax period is 9–30–2012.
  6.14 FROM ACS/CS 0600–The number of TDIs/TDI modules from line 6.3 where the assignment on ACS/CS had been 0600, indicating this TDIs/TDI modules and/or related TDAs had previously been in the queue.
  6.14.1 FROM ACS/CS 0600 W/TDA–The number of TDI entities from line 6.14 with at least one related TDA.
  6.14.2 TY 2004 & PRIOR–The number of TDI modules from line 6.14 with a tax period of 12–31–2004 or prior.
  6.15 FROM SFR 8000–The number of TDIs/TDI modules from line 6.5 where the previous assignment was in Compliance Services Collection Operations as 8000, indicating the Automated Substitute for Return program.
  6.15.1 FROM SFR 8000 W/TDA–The number of TDI entities from line 6.15 where the TDI has at least one associated TDA.
  6.15.2 MODS TY 2004 & PRIOR–The number of TDI modules from line 6.15 where the tax period is 12–31–2004 or prior.
  6.15.3 MODS TY 2005–The number of TDI modules from line 6.15 where the tax period is in 2005.
  6.15.4 MODS TY 2006–The number of TDI modules from line 6.15 where the tax period is in 2006.
  6.15.5 MODS TY 2007–The number of TDI modules from line 6.15 where the tax period is in 2007.
  6.15.6 MODS TY 2008–The number of TDI modules from line 6.15 where the tax period is in 2008.
  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 the CFf was from 1000 through 5999.
  6.16.1 FROM BR 1–5 W/TDA–The number of TDI entities from line 6.16 where the TDI has at least one associated TDA.
  6.16.2 RESERVED (literal only)
  6.17 RESERVED (literal only)
RECEIPT GRADE DATA (literal only)
  6.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 6.0 where the grade level of the TDI is 13.
  6.18.1 NO. GR. 13 TDI ISSUANCES–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 ISSUANCES–The number of TDIs/TDI module issuances from line 6.1 where the grade level of the TDI is 12.
  6.20 NO. GR. 11 TDI RECEIPTS–The number of TDIs/TDI modules from line 6.0 where the grade level of the TDI is 11.
  6.20.1 NO. GR. 11 TDI ISSUED–The number of TDIs/TDI module issuances from line 6.1 where the grade level of the TDI is 11.
  6.21 NO. GR. 09 TDI RECEIPTS–The number of TDIs/TDI modules from line 6.0 where the grade level of the TDI is 9.
  6.21.1 NO. GR. 09 TDI ISSUED–The number of TDIs/TDI module issuances from line 6.1 where the grade level of the TDI is 9.
TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPT) (literal only)
  6.22 NO. TP RECEIPTS–The number of entities associated with line 6.0 which had no TDAs in inventory at the time of receipt.
  6.22.1 GRADE 13 TP–The number of entities from line 6.22 where the grade level of the TDI is 13.
  6.22.2 GRADE 12 TP–The number of entities from line 6.22 where the grade level of the TDI is 12.
  6.22.3 GRADE 11 TP–The number of entities from line 6.22 where the grade level of the TDI is 11.
  6.22.4 GRADE 09 TP–The number of entities from line 6.22 where the grade level of the TDI is 9.
  6.22.5 TAXPAYER ISSUANCES–The number of entities associated with line 6.1 which had no TDAs in inventory at the time of the TDI issuance.
  6.22.5.1 GRADE 13 TP ISSUED–The number of entities from line 6.22.5 where the grade level of the TDI is 13.
  6.22.5.2 GRADE 12 TP ISSUED–The number of entities from line 6.22.5 where the grade level of the TDI is 12.
  6.22.5.3 GRADE 11 TP ISSUED–The number of entities line 6.22.5 where the grade level of the TDI is 11.
  6.22.5.4 GRADE 09 TP ISSUED–The number of entities from line 6.22.5 where the grade level of the TDI is 9.
ACTIVITY (LEFT INVENTORY) (literal only)
  7.0 TDI ACTIVITY–The number of TDIs/TDI modules removed from queue inventory. The sum of lines 7.1, 7.2, 7.4, 7.5 and 7.7.
  7.1 TRANSFERS–OUT–The number of TDIs/TDI modules removed from queue inventory that had a change in area office code to another area from the area being reported, indicating the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/SE and W&I organizations.
  7.2 NO. TO ACS/CS–The number of TDIs/TDI modules removed from queue inventory because the assignment number changed to ACS/CS within the same area.
  7.3 RESERVED (literal only)
  7.4 NO. TO CSCO–The number of TDIs/TDIs modules removed from queue inventory because the assignment number changed to CSCO within the same area.
  7.5 NO. TO CFf–The number of TDIs/TDI modules removed from queue inventory because the assignment number changed to the CFf within the same area.
  7.6 RESERVED (literal only)
  7.7 DISPOSITIONS–The number of TDIs/TDI modules that left inventory by moving to Immediate Resolution status, Delayed Resolution/No Results status or were otherwise disposed (e.g. account merger satisfied the delinquency). Lines 7.7.1.1, 7.7.1.2, and 7.7.2.1 through 7.7.2.8 show the Transaction Codes which closed the TDIs/TDI modules. The break-out lines show the sum of the basic categories of disposition: line 7.7.1 IMMEDIATE RESOLUTION (lines 7.7.1.1 plus 7.7.1.2); line 7.7.2 DR/NR DISPOSITIONS (lines 7.7.2.1 through 7.7.2.8); and 7.7.3 OTHER DISP.
  7.7.1 IMMEDIATE RESOLUTION–Columns (A) through (I): The number of TDI modules from line 7.7 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 7.7.1.1 and 7.7.1.2.
  7.7.1.1 150–RETURN POSTED–The number of TDI modules from line 7.7.1 .that went to an immediate resolution status this period due to a pending or posted return (TC150) or remittance with a return (TC610). Columns (J) through (R) only.
  7.7.1.2 599–RETURN SECURED–The number of TDI modules from line 7.7.1 that were disposed this report period as a result of pending or posted return secured (TC599). Columns (J) through (R) only.
  7.7.1.3 RESERVED (literal only)
  7.7.2 DR/NR DISPOSITIONS–Columns (A) through (I): The number of TDIs from line 7.7 that went to a Delayed Resolution/No Results status with no remaining modules in open or Immediate Resolution status. Columns (J) through (R): The number of TDI modules disposed by TCs 590, 591, 593, 594, 595, 596, 597 and 598.
  7.7.2.1 590–NOT LIAB THIS PER–The number of TDI modules from line 7.7.2 closed by a pending or posted TC 590, not liable this period. Columns (J) through (R) only.
  7.7.2.2 591–NO LONGER LIABLE–The number of TDI modules from line 7.7.2 closed by a pending or posted TC 591, no longer liable. Columns (J) through (R) only.
  7.7.2.3 593–UNABLE TO LOCATE–The number of TDI modules from line 7.7.2 closed by a pending of posted TC 593, unable to locate. Columns (J) through (R) only.
  7.7.2.4 594–PREVIOUSLY FILED–The number of TDI modules from line 7.7.2 closed by a pending or posted TC 594, return previously filed. Columns (J) through (R) only.
  7.7.2.5 595–REFERRED TO EXAM–The number of TDI modules from line 7.7.2 closed by a pending or posted TC 595, referred to Examination. Columns (J) through (R) only.
  7.7.2.6 596–REFERRED TO CI–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 2003 & PRIOR–The number of TDI module dispositions from line 7.7 where the tax period is for 12–31–2003 or prior.
  7.7.7 RESERVED (literal only)
  7.7.8 NO. 7100 DISP–The number of modules from Line 7.7 where assignment number equals 71XX.
TDI GRADE LEVEL DATA (literal only)
  7.8 NO. GRADE 13 TDI DISP–The number of TDIs/TDI module dispositions from line 7.7 where the grade level of the TDI is 13.
  7.8.1 NO. GRADE 13 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 7.7.1 where the grade level of the TDI is 13.
  7.8.2 NO. GRADE 13 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 7.7.2 where the grade level of the TDI is 13.
  7.9 NO. GRADE 12 TDI DISP–The number of TDIs/TDI module dispositions from line 7.7 where the grade level of the TDI is 12.
  7.9.1 NO. GRADE 12 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 7.7.1 where the grade level of the TDI is 12.
  7.9.2 NO. GRADE 12 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 7.7.2 where the grade level of the TDI is 12.
  7.10 NO. GRADE 11 TDI DISP–The number of TDIs/TDI module dispositions from line 7.7 where the grade level of the TDI is 11.
  7.10.1 NO. GRADE 11 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 7.7.1 where the grade level of the TDI is 11.
  7.10.2 NO. GRADE 11 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 7.7.2 where the grade level of the TDI is 11.
  7.11 NO. GRADE 09 TDI DISP–The number of TDIs/TDI module dispositions from line 7.7 where the grade level of the TDI is 9.
  7.11.1 NO. GRADE 09 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 7.7.1 where the grade level of the TDI is 9.
  7.11.2 NO. GRADE 09 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 7.7.2 where the grade level of the TDI is 9.
TAXPAYER Stand–Alone DISPOSITIONS (literal only)
  7.12 NO. TAXPAYERS DISPOSED–The number of entities associated with line 7.7 with no remaining TDAs in inventory at the time of the TDI disposition.
  7.12.1. NO. GRADE 13 TP DISP–The number of entities from line 7.12 where the grade level of the TDI is 13.
  7.12.1.1 GRADE 13 TP IMM RES–The number of entities with a grade level of 13 associated with line 7.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  7.12.1.2 GRADE 13 TP DR/NR–The number of entities with a grade level of 13 of the TDI associated with line 7.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  7.12.2 NO. GRADE 12 TP DISP–The number of entities from line 7.12 where the grade level of the TDI is 12.
  7.12.2.1 GRADE 12 TP IMM RES–The number of entities with a grade level of 12 associated with line 7.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  7.12.2.2 GRADE 12 TP DR/NR–The number of entities with a grade level of 12 of the TDI associated with line 7.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  7.12.3 NO. GRADE 11 TP DISP–The number of entities from line 7.12 where the grade level of the TDI is 11.
  7.12.3.1 GRADE 11 TP IMM RES–The number of entities with a grade level of 11 associated with line 7.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  7.12.3.2 GRADE 11 TP DR/NR–The number of entities where the grade level of the TDI is 11 associated with line 7.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  7.12.4 NO. GRADE 09 TP DISP–The number of entities from line 7.12 where the grade level of the TDI is 9.
  7.12.4.1 GRADE 09 TP IMM RES–The number of entities where the grade level of the TDI is 9 associated with line 7.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  7.12.4.2 GRADE 09 TP DR/NR–The number of entities with a grade level of the TDI of 9 associated with line 7.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  7.12.5 NO. TP'S DISP TC 597/598–The number of entities from line 7.12 where all the TDI modules were disposed by either TC 597 or TC 598 and there are no remaining TDAs in inventory.
IDS GENERATED (literal only)
  7.13 IDS TDI/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.
  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 that the AO of assignment.
  9.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
  9.5 LESS THAN 6 MONTHS–The number of TDIs/TDI modules from line 9.0 residing in the queue inventory less than 26 cycles.
  9.6 6 MONTHS TO 9 MONTHS–The number of TDIs/TDI modules from line 9.0 where the TDI moved into the queue at least 26 cycles but less than 39 cycles ago.
  9.7 10 MONTHS TO 15 MONTHS–The number of TDIs/TDI modules from line 9.0 where the TDI moved into the queue at least 39 cycles but less than 65 cycles ago.
  9.8 16 MONTHS & OVER–The number of TDIs/TDI modules from line 9.0 where the TDI moved into the queue at least 65 cycles ago.
  9.9 ACCELERATED–The number of TDIs/TDI modules from the line 9.0 which have a primary code of V, X, Q, T, Y, P, W, E, U, N, S, L, F or had open TDA on the entity at the time of the TDI issuance.
TAX PERIOD (literal only)
  9.10 NO. MODS TY 2004 & PRIOR–The number of TDI modules from line 9.0 where the tax period falls is 12–31–2004 or earlier.
  9.11 NO. MODS TY 2005–The number of TDI modules from line 9.0 where the tax period falls in tax year 2005.
  9.12 NO. MODS TY 2006–The number of TDI modules from line 9.0 where the tax period falls in tax year 2006.
  9.13 NO. MODS TY 2007–The number of TDI modules from line 9.0 where the tax period falls in tax year 2007.
  9.14 NO. MODS TY 2008–The number of TDI modules from line 9.0 where the tax period falls in tax year 2008.
  9.15 NO. MODS TY 2009–The number of TDI modules from line 9.0 where the tax period falls in tax year 2009.
  9.16 NO. MODS TY 2010–The number of TDI modules from line 9.0 where the tax period falls in tax year 2010.
  9.16.1 NO. MODS TX PRD 201003–The number of TDI modules from line 9.16 where the tax period is equal to 3–31–2010.
  9.16.2 NO. MODS TX PRD 201006–The number of TDI modules from line 9.16 where the tax period is equal to 6–30–2010.
  9.16.3 NO MODS TX PRD 201009–The number of TDI modules from line 9.16 where the tax period is equal to 9–30–2010.
  9.16.4 NO. MODS TX PRD 201012–The number of TDI modules from line 9.16 where the tax period is equal to 12–31–2010.
  9.17 NO. MODS TY 2011–The number of TDI modules from line 9.0 where the tax period falls in tax year 2011.
  9.17.1 NO. MODS TX PRD 201103–The number of TDI modules from line 9.17 where the tax period equals 3–31–2011.
  9.17.2 NO. MODS TX PRD 201106–The number of TDI modules from line 9.17 where the tax period equals 6–30–2011.
  9.17.3 NO. MODS TX PRD 201109–The number of TDI modules from line 9.17 where the tax period equals 9–30–2011.
  9.17.4 NO. MODS TX PRD 201112–The number of TDI modules from line 9.17 where the tax period equals 12–31–2011.
  9.18 NO. MODS TY 2012–The number of TDI modules from line 9.0 where the tax period falls in tax year 2012.
  9.18.1 NO. MODS TX PRD 201203–The number of TDI modules from line 9.18 where the tax period is 3–31–2012.
  9.18.2 NO. MODS TX PRD 201206–The number of TDI modules from line 9.18 where the tax period is 6–30–2012.
  9.18.3 NO. MODS TX PRD 201209–The number of TDI modules from line 9.18 where the tax period is 9–30–2012.
  9.18.4 NO. MODS TX PRD 201212–The number of TDI modules from line 9.18 where the tax period is 12–31–2012.
GRADE LEVEL DATA (literal only)
  9.19 NO. GRADE 13–The number of TDIs/TDI modules from line 9.0 where the grade level of the TDI is 13.
  9.19.1 GRADE 13 WITH TDA–The number of TDI entities from line 9.19 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24, or 26.
  9.20 NO. GRADE 12–The number of TDIs/TDI modules from line 9.0 where the grade level of the TDI is 12.
  9.20.1 GRADE 12 WITH TDA–The number of TDI entities from line 9.20 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24, or 26.
  9.21 NO. GRADE 11–The number of TDIs/TDI modules from line 9.0 where the grade level of the TDI is 11.
  9.21.1 GRADE 11 WITH TDA–The number of TDI entities from line 9.21 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  9.22 NO. GRADE 09–The number of TDIs/TDI modules from line 9.0 where the grade level of the TDI is 9.
  9.22.1 GRADE 09 WITH TDA–The number of TDI entities from line 9.22 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  9.23 TOTAL W/TDA–The total number of TDI entities from line 9.0 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  9.24 NO. REFUND FREEZE–The number of TDIs/TDI modules from line 9.0 where the taxpayer has a frozen refund.
  9.25 NO. FED EMPL/RET–The number of TDIs/TDI modules from line 9.0 where the taxpayer is currently designated as either a federal employee or federal retiree.
  9.26 RESERVED (literal only)
  9.27 7100 INVENTORY–The number of modules from Line 9.0, NO. TDI INVENTORY, where assignment number equals 71XX.
  9.28 RESERVED (literal only)
  9.29 RESERVED (literal only)
  9.30 NO. MODS MFT 52 000000–Number of TDI Modules from line 9.0 where the MFT = 52 and the tax period shows as 000000.
  10.0 RESERVED (literal only)
ACS/CS (literal only)
TDI RECEIPTS (literal only)
  11.0 RECEIPTS–The number of TDIs/TDI modules received by ACS/CS. The sum of lines 11.1, 11.2, 11.4, 11.5 and 11.6.
  11.1 ISSUANCES–The number of TDIs/TDI modules that went to open TDI status during the report period. Excludes duplicate TDI requests and resequenced (merged) TDIs.
  11.2 TRANSFERS–IN–The number of TDIs/TDI modules that had a change in area office code from another area to the area being reported, indicating the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/SE and W&I organizations.
  11.3 RESERVED (literal only)
  11.3.1 RESERVED (literal only)
  11.4 NO. FROM QUEUE–The number of TDIs/TDI modules that had a change in assignment from the queue to the ACS/CS within the same area.
  11.4.1 Stand–Alone FR QUEUE–The number of TDI entities associated with line 11.4 with no remaining TDAs.
  11.5 NO. FROM CSCO–The number of TDIs/TDI modules that had a change in assignment from CSCO to the ACS/CS within the same area.
  11.5.1 Stand–Alone FR CSCO–The number of TDI entities associated with line 11.5 with no remaining TDAs.
  11.6 NO. FROM CFf–The number of TDIs/TDI modules that had a change in assignment from the CFf to the ACS/CS within the same area.
  11.6.1 Stand–Alone FR CFf–The number of TDI entities associated with line 11.6 with no remaining TDAs.
  11.7 RESERVED (literal only)
RECEIPT DETAILS (literal only)
  11.8 REISSUED–The number of TDIs/TDI modules from line 11.1 which were issued because a TC 592 reversed an earlier disposition.
  11.9 MOD ADDED LATER–The number of TDI module issuances where the TDI mod status cycle is not equal (subsequent) to the Original TDI Cycle.
  11.10 ISSUED TY 2010–The number of TDI modules from line 11.1 where the tax period is in tax year 2010.
  11.10.1 RESERVED (literal only)
  11.11 ISSUED TY 2009–The number of TDI modules from line 11.1 where the tax period is in tax year 2009.
  11.12 ISSUED TY 2011–The number of TDI modules from line 11.1 where the tax period is in tax year 2011.
  11.12.1 ISSUED TX PRD 201106–The number of TDI modules from line 11.1 where the tax period is 6–30–2011.
  11.12.2 ISSUED TX PRD 201109–The number of TDI modules from line 11.1 where the tax period is 9–30–2011.
  11.12.3 ISSUED TX PRD 201112–The number of TDI modules from line 11.1 where the tax period is 12–31–2011.
  11.13 ISSUED TY 2012–The number of TDI modules from line 11.1 where the tax period is in tax year 2012.
  11.13.1 ISSUED TX PRD 201203–The number of TDI modules from line 11.1 where the tax period is 3–31–2012.
  11.13.2 ISSUED TX PRD 201206–The number of TDI modules from line 11.1 where the tax period is 6–30–2012.
  11.13.3 ISSUED TX PRD 201209–The number of TDI modules from line 11.1 where the tax period is 9–30–2012.
  11.14 NO. RECEIPTS 0110–The number of TDIs/TDI modules from line 11.0 where the assignment is 0110.
  11.14.1 NO. 0110 ISSUED–The number of TDIs/TDI modules from line 11.1 where the assignment is 0110.
  11.15 NO. RECEIPTS TO 06XX–The number of TDIs/TDI modules from line 11.0 where the assignment is from 0600 through 0699, indicating the taxpayer had been assigned to the queue prior to going to ACS/CS.
  11.15.1 NO. TO 0600–The number of TDIs/TDI modules from line 11.15 where the assignment equals 0600, indicating a system generated assignment from queue to ACS/CS, rather than a manual request.
  11.15.1.1 NO. ISSUED 0600–The number of TDIs/TDI modules from line 11.1 where the assignment equals 0600, indicating that at the time of the issuance the taxpayer had related TDAs and/or a TDI assigned to ACS/CS.
  11.15.1.2 NO. 0600 W/TDA–The number of TDI entities from line 11.15.1 with an associated TDA.
  11.15.1.3 0600 TY 2004 & PRIOR–The number of TDI modules from line 11.15.1 for tax period 12–31–2004 or prior.
  11.15.1.4 0600 TY 2010–The number of TDI modules from line 11.15.1 for a tax period in tax year 2010.
  11.15.2 NO. RECEIPTS 0601–0606–The number of TDIs/TDI modules from line 11.15 where the receipt was to an assignment number from 0601 through 0606, indicating the TDIs/TDI modules were manually requested from the queue.
  11.16 NO. FROM SFR 8000–The number of TDIs/TDI modules from line 11.5 where the assignment in Compliance Services Collection Operations (CSCO) was 8000, indicating the Automated Substitute for Return program.
  11.16.1 NO. FR SFR 8000 W/TDA–The number of TDI entities from line 11.16 with at least one related TDA.
  11.16.2 MODS FR 8000 TY 2009–The number of TDI modules from line 11.16 for a tax period in 2009.
  11.16.3 MODS FR 8000 TY 2010–The number of TDI modules from line 11.16 for a tax period in 2010.
  11.17 RESERVED (literal only)
RECEIPT GRADE DATA (literal only)
  11.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 11.0 where the grade level of the TDI is 13.
  11.18.1 NO. GR. 13 TDI ISSUED–The number of TDIs/TDI module issuances from line 11.1 where the grade level of the TDI is 13.
  11.19 NO. GR. 12 TDI RECEIPTS–The number of TDIs/TDI modules from line 11.0 where the grade level of the TDI is 12.
  11.19.1 NO. GR. 12 TDI ISSUED–The number of TDIs/TDI modules issuances from line 11.1 where the grade level of the TDI is 12.
  11.20 NO. GR. 11 TDI RECEIPTS–The number of TDIs/TDI modules from line 11.0 where the grade level of the TDI is 11.
  11.20.1 NO. GR. 11 TDI ISSUED–The number of TDIs/TDI module issuances from line 11.1 where the grade level of the TDI is 11.
  11.21 NO. GR. 09 TDI RECEIPTS–The number of TDIs/TDI modules from line 11.0 where the grade level of the TDI is 9.
  11.21.1 NO. GR. 09 TDI ISSUED–The number of TDIs/TDI module issuances from line 11.1 where the grade level of the TDI is 9.
TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPT) (literal only)
  11.22 NO. TP RECEIPTS–The number of entities associated with line 11.0 which had no TDAs in inventory at the time of receipt.
  11.22.1 GRADE 13 TP–The number of entities from line 11.22 where the grade level of the TDI is 13.
  11.22.2 GRADE 12 TP–The number of entities from line 11.22 where the grade level of the TDI is 12.
  11.22.3 GRADE 11 TP–The number of entities from line 11.22 where the grade level of the TDI is 11.
  11.22.4 GRADE 09 TP–The number of entities from line 11.22 where the grade level of the TDI is 9.
  11.22.2.5 TAXPAYER ISSUANCES–The number of entities associated with line 11.1 which had no TDAs in inventory at the time of the TDI issuance.
  11.22.5.1 GRADE 13 TP ISSUED–The number of entities from line 11.22.5 where the grade level of the TDI is 13.
  11.22.5.2 GRADE 12 TP ISSUED–The number of entities from line 11.22.5 where the grade level of the TDI is 12.
  11.22.5.3 GRADE 11 TP ISSUED–The number of entities from line 11.22.5 where the grade level of the TDI is 11.
  11.22.5.4 GRADE 09 TP ISSUED–The number of entities from line 11.22.5 where the grade level of the TDI is 9.
ACTIVITY (LEFT INVENTORY) (literal only)
  12.0 TDI ACTIVITY–The number of TDIs/TDI modules removed from ACS/CS inventory. The sum of lines 12.1, 12.3, 12.4, 12.5 and 12.7.
  12.1 TRANSFERS–OUT–The number of TDIs/TDI modules removed from ACS/CS inventory that had a change in area office code to another area from the area being reported, indicating the taxpayer has moved from the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/SE and W&I organizations.
  12.2 RESERVED (literal only)
  12.3 NO. TO QUEUE–The number of TDIs/TDI modules removed from ACS/CS inventory because the assignment number changed to the queue within the same area.
  12.4 NO. TO CSCO–The number of TDIs/TDI modules removed from ACS/CS inventory because the assignment number changed to CSCO within the same area.
  12.5 NO. TO CFf–The number of TDIs/TDI modules removed from ACS/CS inventory because the assignment number was changed to the CFf within the same area.
  12.6 RESERVED (literal only)
  12.7 DISPOSITIONS–The number of TDIs/TDI modules that left inventory by moving to Immediate Resolution status, Delayed Resolution/No Results status or were otherwise disposed (e.g. account merger satisfied the delinquency). Lines 12.7.1.1, 12.7.1.2, and 12.7.2.1 through 12.7.2.8 show the Transaction Codes which closed the TDIs/TDI modules. The breakout lines show the sum of the basic categories of disposition: line 12.7.1 IMMEDIATE RESOLUTION (lines 12.7.1.1 plus 12.7.1.2); line 12.7.2 DR/NR DISPOSITIONS (lines 12.7.2.1 through 12.7.2.8); and 12.7.3 OTHER DISP.
  12.7.1 IMMEDIATE RESOLUTION–Columns (A), (B), (D), (F), (H), (J) and (R): The number of TDI modules from line 12.7 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 12.7.1.1 and 12.7.1.2.
  12.7.1.1 150–RETURN POSTED–The number of TDI modules from line 12.7.1 that went to an immediate resolution status this period due to a pending or posted return (TC150) or remittance with a return (TC610). Columns (J) through (R) only.
  12.7.1.2 599–RETURN SECURED–The number of TDI modules from line 12.7.1 that were disposed this report period as a result of pending or posted return secured (TC599). Columns (J) through (R) only.
  12.7.1.3 RESERVED (literal only)
  12.7.2 DR/NR DISPOSITIONS–Columns (A) through (I): The number of TDIs from line 12.7 that went to a Delayed Resolution/No Results status with no remaining modules in open or Immediate Resolution status. Columns (J) through (R): The number of TDI modules disposed by TCs 590, 591, 593, 594, 595, 596, 597 and 598.
  12.7.2.1 590–NOT LIAB THIS PER–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 590, not liable this period. Columns (J) through (R) only.
  12.7.2.2 591–NO LONGER LIABLE–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 591, no longer liable. Columns (J) through (R) only.
  12.7.2.3 593–UNABLE TO LOCATE–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 593, unable to locate. Columns (J) through (R) only.
  12.7.2.4 594–PREVIOUSLY FILED–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 594, return previously filed. Columns (J) through (R) only.
  12.7.2.5 595–REFERRED TO EXAM–The number of TDI modules from line 12.7.2 closed by a pending or posted TC 595, referred to Examination. Columns (J) through (R) only.
  12.7.2.6 596–REFERRED TO CI–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.
TAXPAYER DISPOSITIONS (literal only)
  12.12 NO. TAXPAYERS DISPOSED–The number of entities associated with line 12.7 with no remaining TDAs in inventory at the time of the TDI disposition.
  12.12.1 NO. GRADE 13 TP DISP–The number of entities from line 12.12 where the grade level of the TDI is 13.
  12.12.1.1 GRADE 13 TP IMM RES–The number of entities with a grade level of the TDI of 13 associated with line 12.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  12.12.1.2 GRADE 13 TP DR/NR–The number of entities with a grade level of the TDI of 13 associated with line 12.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  12.12.2. NO. GRADE 12 TP DISP–The number of entities from line 12.12 where the grade level of the TDI is 12.
  12.12.2.1 GRADE 12 TP IMM RES–The number of entities with a grade level of the TDI of 12 associated with line 12.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  12.12.2.2 GRADE 12 TP DR/NR–The number of entities with a grade level of the TDI of 12 associated with line 12.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  12.12.3 NO. GRADE 11 TP DISP–The number of entities from line 12.12 where the grade level of the TDI is 11.
  12.12.3.1 GRADE 11 TP IMM RES–The number of entities with a grade level of the TDI of 11 associated with line 12.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  12.12.3.2 GRADE 11 TP DR/NR–The number of entities with a grade level of the TDI of 11 associated with line 12.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  12.12.4 NO. GRADE 09 TP DISP–The number of entities from line 12.12 where the grade level of the TDI is 9.
  12.12.4.1 GRADE 09 TP IMM RES–The number of entities with a grade level of the TDI of 9 associated with line 12.7.1 with no remaining TDAs in inventory at the time of the Immediate Resolution TDI disposition(s).
  12.12.4.2 GRADE 09 TP DR/NR–The number of entities with a grade level of the TDI of 9 associated with line 12.7.2 with no remaining TDAs in inventory at the time of the Delayed Resolution/No Results TDI disposition(s).
  12.12.5 NO. TP'S DISP TC 597/598–The number of entities from line 12.12 where all the TDI modules were disposed by either TC 597 or TC 598 and there are no remaining TDAs in inventory.
IDS GENERATED (literal only)
  12.13 IDS TDI/MOD DISPOSITIONS–The number of TDIs/TDI modules removed from inventory from line 12.7 where the Closing Code indicated the closing transaction came from the Inventory Delivery System.
  12.13.1 IDS TP TDI ONLY DISP–The number of Stand–Alone TDIs from line 12.13 removed from inventory where the Closing Code indicated the closing transaction came from the Inventory Delivery System and there is no remaining TDA.
  13.0 RESERVED (literal only)
TDI INVENTORY (literal only)
  14.0 NO. TDI INVENTORY–The number of open TDIs/TDI modules in the ACS/CS at the end of the report period.
  14.1 NO. 0110–The number of TDIs/TDI modules from line 14.0 where the assignment number is 0110.
  14.2 NO. 06XX–The number of TDIs/TDI modules from line 14.0 where the assignment number is in the range 0600 through 0699.
  14.2.1 NO. 0600–The number of TDIs/TDI modules from line 14.0 where the assignment number is 0600.
  14.3 Primary AO VARIES–The number of TDIs where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different that the AO of assignment.
  14.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
  14.5 LESS THAN 6 MONTHS–The number of TDIs/TDI modules from line 14.0 residing in ACS/CS inventory less than 26 cycles.
  14.6 6 MONTHS TO 9 MONTHS–The number of TDIs/TDI modules from line 14.0 where the TDI moved into ACS/CS at least 26 cycles but less than 39 cycles ago.
  14.7 10 MONTHS TO 15 MONTHS–The number of TDIs/TDI modules from line 14.0 where the TDI moved into ACS/CS at least 39 cycles but less than 65 cycles ago.
  14.8 16 MONTHS & OVER–The number of TDIs/TDI modules from line 14.0 where the TDI moved into ACS/CS at least 65 cycles ago.
  14.9 ACCELERATED–The number of TDIs/TDI modules from line 14.0 which have a primary code of V, X, Q, T, Y, P, W, E, U, N, S, L, F or had open TDA on the entity at the time of the TDI issuance.
TAX PERIOD (literal only)
  14.10 NO. MODS TY 2004 & PRIOR–The number of TDI modules from line 14.0 where the tax period falls is 12–31–2004 or earlier.
  14.11 NO. MODS TY 2005–The number of TDI modules from line 14.0 where the tax period falls in tax year 2005.
  14.12 NO. MODS TY 2006–The number of TDI modules from line 14.0 where the tax period falls in tax year 2006.
  14.13 NO. MODS TY 2007–The number of TDI modules from line 14.0 where the tax period falls in tax year 2007.
  14.14 NO. MODS TY 2008–The number of TDI modules from line 14.0 where the tax period falls in tax year 2008.
  14.15 NO. MODS TY 2009–The number of TDI modules from line 14.0 where the tax period falls in tax year 2009.
  14.16 NO. MODS TY 2010–The number of TDI modules from line 14.0 where the tax period falls in tax year 2010.
  14.16.1 NO. MODS TX PRD 201003–The number of TDI modules from line 14.16 where the tax period is equal to 3–31–2010.
  14.16.2 NO. MODS TX PRD 201006–The number of TDI modules from line 14.16 where the tax period is equal to 6–30–2010.
  14.16.3 NO MODS TX PRD 201009–The number of TDI modules from line 14.16 where the tax period is equal to 9–30–2010.
  14.16.4 NO. MODS TX PRD 201012–The number of TDI modules from line 14.16 where the tax period is equal to 12–31–2010.
  14.17 NO. MODS TY 2011–The number of TDI modules from line 14.0 where the tax period falls in tax year 2011.
  14.17.1 NO. MODS TX PRD 201103–The number of TDI modules from line 14.17 where the tax period equals 3–31–2011.
  14.17.2 NO. MODS TX PRD 201106–The number of TDI modules from line 14.17 where the tax period equals 6–30–2011.
  14.17.3 NO. MODS TX PRD 201109–The number of TDI modules from line 14.17 where the tax period equals 9–30–2011.
  14.17.4 NO. MODS TX PRD 201112–The number of TDI modules from line 14.17 where the tax period equals 12–31–2011.
  14.18 NO. MODS TY 2012–The number of TDI modules from line 14.0 where the tax period falls in tax year 2012.
  14.18.1 NO. MODS TX PRD 201203–The number of TDI modules from line 14.18 where the tax period is 3–31–2012.
  14.18.2 NO. MODS TX PRD 201206–The number of TDI modules from line 14.18 where the tax period is 6–30–2012.
  14.18.3 NO. MODS TX PRD 201209–The number of TDI modules from line 14.18 where the tax period is 9–30–2012.
  14.18.4 NO. MODS TX PRD 201212–The number of TDI modules from line 14.18 where the tax period is 12–31–2012.
GRADE LEVEL DATA (literal only)
  14.19 NO. GRADE 13–The number of TDIs/TDI modules from line 14.0 where the grade level of the TDI is 13.
  14.19.1 GRADE 13 WITH TDA–The number of TDI entities from line 14.19 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  14.20 NO. GRADE 12–The number of TDIs/TDI modules from line 14.0 where the grade level of the TDI is 12.
  14.20.1 GRADE 12 WITH TDA–The number of TDI entities from line 14.20 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  14.21 NO. GRADE 11–The number of TDIs/TDI modules from line 14.0 with grade level of the TDI of 11.
  14.21.1 GRADE 11 WITH TDA–The number of TDI entities from line 14.21 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  14.22 NO. GRADE 09–The number of TDIs/TDI modules from line 14.0 where the grade level of the TDI is 9.
  14.22.1 GRADE 09 WITH TDA–The number of TDI entities from line 14.22 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  14.23 TOTAL W/TDA–The total number of TDI entities from line 14.0 which have an open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  14.24 NO. REFUND FREEZE–The number of TDIs/TDI modules from line 14.0 where the taxpayer has a frozen refund.
  14.25 NO. FED EMPL/RET–The number of TDIs/TDI modules from line 14.0 where the taxpayer is currently designated as either a federal employee or federal retiree.
  14.26 RESERVED (literal only)
  14.27 RESERVED (literal only)
  14.28 RESERVED (literal only)
  14.29 RESERVED (literal only)
  14.30 NO. MODS MFT 52 000000–Number of TDI modules from line 14.0 where the MFT = 52 and the tax period shows as 000000.
  15.0 RESERVED (literal Only)
Compliance Services Collection Operations (literal only)
TDI RECEIPTS (literal only)
  16.0 RECEIPTS–The number of TDIs/TDI modules received into CSCO. The sum of lines 16.1, 16.2, 16.3, 16.4 and 16.6.
  16.1 ISSUANCES TO CSCO–The number of TDIs/TDI modules that went to open TDI status during the report period to an assignment number in the range 8000 through 8999. Excludes duplicate TDI requests and resequenced (merged) TDIs.
  16.2 TRANSFERS–IN–The number of TDIs/TDI modules that had a change in area office code from another area to the area being reported, indicating the taxpayer has moved into the area being reported, had a change in BOD that caused the case to move or responsibility of the case moved between the SB/SE and W&I organizations.
  16.3 NO. FROM ACS/CS–The number of TDIs/TDI modules that changed assignment from the (ACS/CS) to CSCO within the same area.
  16.3.1 Stand–Alone FR ACS/CS–The number of TDI entities associated with line 16.3 with no remaining TDAs.
  16.4 NO. FROM QUEUE–The number of TDIs/TDI modules that had a change in assignment from the queue to CSCO within the same area.
  16.4.1 Stand–Alone FR QUEUE–The number of TDI entities associated with line 16.4 with no remaining TDAs.
  16.5 RESERVED (literal only)
  16.5.1 RESERVED (literal only)
  16.6 NO. FROM CFf–The number of TDIs/TDI modules that had a change in assignment from the CFf to the CSCO for the same area.
  16.6.1 Stand–Alone FR CFf–The number of TDI entities associated with line 16.6 with no remaining TDAs.
  16.7 RESERVED (literal only)
RECEIPT DETAILS (literal only)
  16.8 REISSUED–The number of TDIs/TDI modules from line 16.1 which were issued because a TC 592 reversed an earlier disposition.
  16.9 MOD ADDED LATER–The number of TDI module issuances where the TDI mod status cycle is not equal (subsequent) to the Original TDI Cycle.
  16.10 ISSUED TY 2010–The number of TDI modules from line 16.1 where the tax period is in tax year 2010.
  16.10.1 RESERVED (literal only)
  16.11 ISSUED TY 2009–The number of TDI modules from line 16.1 where the tax period is in tax year 2009.
  16.12 ISSUED TY 2011–The number of TDI modules from line 16.1 where the tax period is in tax year 2011.
  16.12.1 ISSUED TX PRD 201106–The number of TDI modules from line 16.1 where the tax period is 6–30–2011.
  16.12.2 ISSUED TX PRD 201109–The number of TDI modules from line 16.1 where the tax period is 9–30–2011.
  16.12.3 ISSUED TX PRD 201112–The number of TDI modules from line 16.1 where the tax period is 12–31–2011.
  16.13 ISSUED TY 2012–The number of TDI modules from line 16.1 where the tax period is in tax year 2012.
  16.13.1 ISSUED TX PRD 201203–The number of TDI modules from line 16.1 where the tax period is 3–31–2012.
  16.13.2 ISSUED TX PRD 201206–The number of TDI modules from line 16.1 where the tax period is 6–30–2012.
  16.13.3 ISSUED TX PRD 201209–The number of TDI modules from line 16.1 where the tax period is 9–30–2012.
  16.14 SFR 8000 RECEIPTS–The number of TDIs/TDI modules from line 16.0 where the receipt was to an assignment 8000, indicating the Substitute for Return program.
  16.14.1 SFR 8000 ISSUANCES–The number of TDIs/TDI modules from line 16.1 where issuance was to an assignment 8000, indicating the Substitute for Return program.
  16.14.2 RESERVED (literal only)
  16.14.3 RESERVED (literal only)
  16.15 8600/01 A6020B RECEIPTS–The number of TDIs/TDI Modules receipts from line 16.0 where the assignment number ends with 8600 or 8601, indicating the Automated 6020B program.
  16.15.1 8600/01 A6020B ISSUANCES–The number of TDIs/TDI Modules receipts from line 16.1 where the assignment number ends with 8600 or 8601, indicating the Automated 6020B program.
    16.15.1.1 through 16.17 RESERVED (literal only)
RECEIPT GRADE DATA (literal only)
  16.18 NO. GR. 13 TDI RECEIPTS–The number of TDIs/TDI modules from line 16.0 when the grade level of the TDI is 13.
  16.18.1 NO. GR. 13 TDI ISSUED–The number of TDIs/TDI module issuances from line 16.1 where the grade level of the TDI is 13.
  16.19 NO. GR. 12 TDI RECEIPTS–The number of TDIs/TD modules from line 16.0 when the grade level of the TDI is 12.
  16.19.1 NO. GR. 12 TDI ISSUED–The number of TDIs/TDI module issuances from line 16.1 where the grade level of the TDI is 12.
  16.20 NO. GR. 11 TDI RECEIPTS–The number of TDIs/TDI modules from line 16.0 where the grade level of the TDI is 11.
  16.20.1 NO. GR. 11 TDI ISSUED–The number of TDIs/TDI module issuances from line 16.1 where the grade level of the TDI is 11.
  16.21 NO. GR. 09 TDI RECEIPTS–The number of TDIs/TDI modules from line 16.0 where the grade level of the TDI is 9.
  16.21.1 NO. GR. 09 TDI ISSUED–The number of TDIs/TDI module issuances from line 16.1 where the grade level of the TDI is 9.
TAXPAYER RECEIPTS (NO TDA AT TIME OF RECEIPTS) (literal only)
  16.22 NO. TP RECEIPTS–The number of entities associated with line 16.0 which had no TDAs in inventory at the time of receipt.
  16.22.1 GRADE 13 TP–The number of entities from line 16.22 where the grade level of the TDI is 13.
  16.22.2 GRADE 12 TP–The number of entities from line 16.22 where the grade level of the TDI is 12.
  16.22.3 GRADE 11 TP–The number of entities from line 16.22 where the grade level of the TDI is 11.
  16.22.4 GRADE 09 TP–The number of entities from line 16.22 where the grade level of the TDI is 9.
  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.
  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.
  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.
  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.
  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.
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–The number of TDIs/TDI modules removed from CSCO inventory because the assignment number changed to a CFf for the same area.
  17.6 RESERVED (literal only)
  17.7 DISPOSITIONS–The number of TDIs/TDI modules that left inventory by moving to Immediate Resolution status, Delayed Resolution/No Results status or were otherwise disposed (e.g. account merger satisfied the delinquency). Lines 17.7.1.1, 17.7.1.2, and 17.7.2.1 through 17.7.2.8 show the Transaction Codes which closed the TDIs/TDI modules. The breakout lines show the sum of the basic categories of disposition: line 17.7.1 IMMEDIATE RESOLUTION (lines 17.7.1.1 plus 17.7.1.2); line 17.7.2 DR/NR DISPOSITIONS (lines 17.7.2.1 through 17.7.2.8); and 2.7.3 OTHER DISP.
  17.7.1 IMMEDIATE RESOLUTION–Columns (A), (B), (D), (F), (H), (J) and (R): The number of TDI notice modules from line 17.7 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 17.7.1.1 and 17.7.1.2.
  17.7.1.1 150–RETURN POSTED–The number of TDI modules from line 17.7.1 that went to an immediate resolution status this period due to a pending or posted return (TC50) or remittance with a return (TC610). Columns (J) through (R) only.
  17.7.1.2 599–RETURN SECURED–The number of TDI modules from line 17.7.1 that were disposed this report period as a result of pending or posted return secured (TC599). Columns (J) through (R) only.
  17.7.1.3 RESERVED (literal only)
  17.7.2 DR/NR DISPOSITIONS–Columns (A) through (I): The number of TDIs that went to a Delayed Resolution/No Results status with no remaining modules in open or Immediate Resolution status. Columns (J) through (R): The number of TDI modules disposed by TCs 590, 591, 593, 594, 595, 596, 597 and 598.
  17.7.2.1 590–NOT LIAB THIS PER–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 590, not liable this period. Columns (J) through (R) only.
  17.7.2.2 591–NO LONGER LIABLE–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 591, no longer liable. Columns (J) through (R) only.
  17.7.2.3 593–UNABLE TO LOCATE–The number of TDI modules from line 17.7.2 closed by a pending of posted TC 593, unable to locate. Columns (J) through (R) only.
  17.7.2.4 594–PREVIOUSLY FILED–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 594, return previously filed. Columns (J) through (R) only.
  17.7.2.5 595–REFERRED TO EXAM–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 595, referred to Examination. Columns (J) through (R) only.
  17.7.2.6 596–REFERRED TO CI–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 596, Criminal Investigation referral. Columns (J) through (R) only.
  17.7.2.7 597–SURVEYED–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 597, surveyed. Columns (J) through (R) only.
  17.7.2.8 598–SHELVED–The number of TDI modules from line 17.7.2 closed by a pending or posted TC 598, shelved. Columns (J) through (R) only.
  17.7.3 OTHER DISP– Closures for reasons other than a return or TC59X. An example is a TIN merger.
  17.7.4 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDI entities from line 17.7 were received in the CSCO and the week in which the TDIs were disposed. Columns (A) through (I) only.
  17.7.4.1 TC 597/598 CYCLES TO DISP–The number of cycles (weeks) elapsed between the time TDI entities from line 17.7 were received in the CSCO and the week in which the TDIs were disposed via TC 598, shelved. Columns (A) through (I) only.
  17.7.5 AVERAGE CYCLES TO DISP–Line 17.7.4 divided by line 17.7 Columns (A) through (I) only.
  17.7.6 SFR 8000/8001 DISPOSITIONS–The number of TDIs/TDI modules dispositions from line 17.7 where the assignment number is 8000 or 8001, indicating the Substitute for Return program.
  17.7.7 A6020B 8600/01 DISPOSITIONS–The number of TDIs/TDI Module dispositions from line 17.7 where the assignment number ends with 8600 or 8601, indicating the Automated 6020B program.
  17.7.8 RESERVED (literal only)
TDI GRADE LEVEL DATA (literal only)
  17.8 NO. GRADE 13 TDI DISP–The number of TDIs/TDI module dispositions from line 17.7 where the grade level of the TDI is 13.
  17.8.1 NO. GRADE 13 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 17.7.1 where the grade level of the TDI is 13.
  17.8.2 NO. GRADE 13 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 17.7.2 where the grade level of the TDI is 13.
  17.9 NO. GRADE 12 TDI DISP–The number of TDIs/TDI module dispositions from line 17.7 where the grade level of the TDI is 12.
  17.9.1 NO. GRADE 12 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 17.7.1 where the grade level of the TDI is 12.
  17.9.2 NO. GRADE 12 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 17.7.2 where the grade level of the TDI is 12.
  17.10 NO. GRADE 11 TDI DISP–The number of TDIs/TDI module dispositions from line 17.7 where the grade level of the TDI is 11.
  17.10.1 NO. GRADE 11 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 17.7.1 where the grade level of the TDI is 11.
  17.10.2 NO. GRADE 11 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 17.7.2 where the grade level of the TDI is 11.
  17.11 NO. GRADE 09 TDI DISP–The number of TDIs/TDI module dispositions from line 17.7 where the grade level of the TDI is 9.
  17.11.1 NO. GRADE 09 IMM RES–The number of TDIs/TDI module Immediate Resolution dispositions from line 17.7.1 where the grade level of the TDI is 9.
  17.11.2 NO. GRADE 09 DR/NR–The number of TDIs/TDI module Delayed Resolution/No Results dispositions from line 17.7.2 where the grade level of the TDI is 9.
TAXPAYER Stand–Alone TDI DISPOSITIONS (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.
  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.
  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).
  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).
  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.
  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).
  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).
  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.
  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).
  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).
  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.
  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).
  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).
  17.12.5 NO. TP'S 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.
IDS GENERATED (literal only)
  17.13 IDS TDI/MOD 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.
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–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 8000/8001–The number of TDIs/TDI modules from line 19.0 where the assignment number is 8000 or 8001, indicating the Automated Substitute for Return program.
  19.2.1 NO. SFR 8000/8001 W/TDA–The number of TDI entities line 19.2 where the assignment number is 8000 or 8001 and there is at least one associated TDA in status 22, 24 or 26.
  19.3 Primary AO VARIES–The number of TDIs where the AO Primary Location Code (PLC) in the Taxpayer Entity record is different that the AO of assignment.
  19.4 RESERVED (literal only)
AGE IN FUNCTION (literal only)
  19.5 LESS THAN 6 MONTHS–The number of TDIs/TDI modules from line 19.0 residing in CSCO inventory less than 26 cycles.
  19.6 6 MONTHS TO 9 MONTHS–The number of TDIs/TDI modules from line 19.0 where the TDI moved into CSCO at least 26 cycles but less than 39 cycles ago.
  19.7 10 MONTHS TO 15 MONTHS–The number of TDIs/TDI modules from line 19.0 where the TDI moved into CSCO at least 39 cycles but less than 65 cycles ago.
  19.8 16 MONTHS & OVER–The number of TDIs/TDI modules from line 19.0 where the TDI moved into CSCO at least 65 cycles ago.
  19.9 ACCELERATED–The number of TDIs/TDI modules from line 19.0 which have a primary code of V, X, Q, T, Y, P, W, E, U, N, S, L, F or had open TDA on the entity at the time of the TDI issuance.
TAX PERIOD (literal only)
  19.10 NO. MODS TY 2004 & PRIOR–The number of TDI modules from line 19.0 where the tax period falls is 12–31–2004 or earlier.
  19.11 NO. MODS TY 2005–The number of TDI modules from line 19.0 where the tax period falls in tax year 2005.
  19.12 NO. MODS TY 2006–The number of TDI modules from line 19.0 where the tax period falls in tax year 2006.
  19.13 NO. MODS TY 2007–The number of TDI modules from line 19.0 where the tax period falls in tax year 2007.
  19.14 NO. MODS TY 2008–The number of TDI modules from line 19.0 where the tax period falls in tax year 2008.
  19.15 NO. MODS TY 2009–The number of TDI modules from line 19.0 where the tax period falls in tax year 2009.
  19.16 NO. MODS TY 2010–The number of TDI modules from line 19.0 where the tax period falls in tax year 2010.
  19.16.1 NO. MODS TX PRD 201003–The number of TDI modules from line 19.16 where the tax period is equal to 3–31–2010.
  19.16.2 NO. MODS TX PRD 201006–The number of TDI modules from line 19.16 where the tax period is equal to 6–30–2010.
  19.16.3 NO MODS TX PRD 201009–The number of TDI modules from line 19.16 where the tax period is equal to 9–30–2010.
  19.16.4 NO. MODS TX PRD 201012–The number of TDI modules from line 19.16 where the tax period is equal to 12–31–2010.
  19.17 NO. MODS TY 2011–The number of TDI modules from line 19.0 where the tax period falls in tax year 2011.
  19.17.1 NO. MODS TX PRD 201103–The number of TDI modules from line 19.17 where the tax period equals 3–31–2011.
  19.17.2 NO. MODS TX PRD 201106–The number of TDI modules from line 19.17 where the tax period equals 6–30–2011.
  19.17.3 NO. MODS TX PRD 201109–The number of TDI modules from line 19.17 where the tax period equals 9–30–2011.
  19.17.4 NO. MODS TX PRD 201112–The number of TDI modules from line 19.17 where the tax period equals 12–31–2011.
  19.18 NO. MODS TY 2012–The number of TDI modules from line 19.0 where the tax period falls in tax year 2012.
  19.18.1 NO. MODS TX PRD 201203–The number of TDI modules from line 19.18 where the tax period is 3–31–2012.
  19.18.2 NO. MODS TX PRD 201206–The number of TDI modules from line 19.18 where the tax period is 6–30–2012.
  19.18.3 NO. MODS TX PRD 201209–The number of TDI modules from line 19.18 where the tax period is 9–30–2012.
  19.18.4 NO. MODS TX PRD 201212–The number of TDI modules from line 19.18 where the tax period is 12–31–2012.
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.
  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.
  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.
  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.
  19.23 TOTAL W/TDA–The total number of TDIs from line 19.0 which have at least one open associated Taxpayer Delinquent Account (TDA) in status 22, 24 or 26.
  19.24 NO. REFUND FREEZE–The number of TDIs/TDI modules from line 19.0 where the taxpayer has a frozen refund.
  19.25 NO. FED EMPL/RET–The number of TDIs/TDI modules from line 19.0 where the taxpayer is currently designated as either a federal employee or federal retiree.
  19.26 NO. 8001–The number of TDIs/TDI modules from line 19.0 where the assignment number is 8001, indicating the Substitute for Return program.
  19.27 RESERVED (literal only)
  19.28 RESERVED (literal only)
  19.29 RESERVED (literal only)
  19.30 NO. MODS MFT 52 000000–Number of TDI Modules from line 19.0 where the MFT = 52 and the tax period shows as 000000.
  20.0 RESERVED (literal only)

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

Columns   NO–5000–3 & NO–5000–4
  (A) IMF MODULES–Total of IMF TDI module counts associated with Part 1, Column (O) (includes mainly nonfiler, but can include old stop filer, CAWR and manually requested modules as well).
  (B) IMF WI MODULES–Total of TDI module counts associated with Part 1, Column (L) where the BOD code of taxpayer is currently Wage and Investment (W&I).
  (C) FEDERAL MODULES–Total of IMF TDI modules from Part 1, Column (R) where the federal employee/retiree code is on.
  (D) NMF/EPMF MODULES–The total number of NMF and EPMF TDI module associated with Part 1, Column (Q).
  (E) TOTAL BMF MODULES–Total BMF TDI module counts associated with Part 1, Column (P).
  (F) BMF FORM 941–MFT 01 module counts associated with Part 2, Column (E).
  (G) BMF FORM 940–MFT 10 module counts associated with Part 2, Column (E).
  (H) BMF FORM 1120–MFT 02 module counts associated with Part 2, Column (E).
  (I) BMF OTHER–All other modules for MFTs on the BMF associated with Part 2, Column (E) not shown in columns (F), (G) and (H).
  (J) TEGE 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 (literal only)
  1.1 CC 00, 66–All TC 590s posted prior to the implementation of (CC) closing codes (system generated). Closing code 66 is reserved for ICS.
  1.2 CLOSING CODE 01–Not liable for annual return–Short period return posted (system generated).
  1.3 CLOSING CODE 02–Suppressed FOD delinquency (system generated).
  1.4 CLOSING CODE 03–Suppressed period prior to return due date (system generated).
  1.5 CLOSING CODE 04–Alternate return filing requirement–not liable this MFT and period (system generated).
  1.6 CLOSING CODE 14–Not liable this period–subsidiary organization.
  1.7 CLOSING CODE 19–Suppressed in notice status.
  1.8 CLOSING CODE 20–Not liable this period.
  1.9 CLOSING CODE 21–Not liable this period as income below filing requirement.
  1.10 CC 25, 50, 75–Not liable this period.

Note: closing codes 25–49 are reserved for ACS/CS use, 50–74 are reserved for CFf use and 75–99 are reserved for CSCO use. Submission Processing also uses closing codes 75–99 on EO/EP notices. Regardless of the closing code used the disposition will be credited to the function assigned the case.
  1.11 CC 26, 51, 76–Not liable this period as taxpayer's income below filing requirement.
  1.12 CC 27, 52, 77–No return secured this period. Little or no tax due.
  1.13 CC 28, 53, 78–No return secured this period as taxpayer due refund.
  1.14 CC 38, 63–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 08 or 88, indicating that the case was closed by either the ASFR program (CC 88), or the A6020B program (CC 08)
  1.16 CC 99–Not liable this period. Determination made after systemic exchange with state tax authorities.
TC 591 (literal only)
  2.1 CC 00, 66–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 66.
  2.2 CLOSING CODE 01–No longer liable for return–Final short period return posted (system generated).
  2.3 CLOSING CODE 10–Filing requirement deleted–Suppressed module (system generated).
  2.4 CLOSING CODE 11–Form 11 filing requirement deleted after notice issuance (system generated).
  2.5 CLOSING CODE 20–No longer liable for return.
  2.6 CC 25, 50, 75–No longer liable for return.
  2.7 CC 38, 63–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 08 or 88, indicating that the case was closed by either the ASFR program (CC 88), or the A6020B program (CC 08)
  2.9 CC 99–No longer liable. Determination made after exchange with state tax authorities.
TC 594 PREVIOUSLY FILED (literal only)
  3.1 CLOSING CODE 22–Return previously filed.
  3.2 CLOSING CODE 23–Filed as spouse on joint return.
  3.3 CC 33, 58, 83–Return previously filed.
  3.4 CC 34, 59, 84–Filed as spouse on previously filed joint return.
  3.5 CC 38, 63, 64–Return previously filed determination after case classified as 6020(b) or SFR case.
  3.6 ASFR/A6020B–The number of modules closed with CC 08 or 88, indicating that the case was closed by either the ASFR program (CC 88), or the A6020B program (CC 08).
TC 599 (literal only)
  4.1 CLOSING CODE 06–Return being processed (system generated).
  4.2 ASFR/A6020B–The number of modules closed with CC 08 or 88, indicating that the case was closed by either the ASFR program (CC 88), or the A6020B program (CC 08).
  4.3 CLOSING CODE 17–Unprocessable return. Used by Submission Processing.
  4.4 CLOSING CODE 18–Return in progress on or after due date. Used by Submission Processing.
  4.5 CLOSING CODE 24–Return secured.
  4.6 CC 38, 63–6020(b) or SFR processed for assessment due to inadequate or no response from taxpayer.
  4.7 CC 09, 39, 64, 89–6020(b) or ASFR program resulted in agreement by taxpayer or acceptable return from taxpayer.
  4.8 CC 40, 65, 90–Reserved for CC 40 and 60. CC 90 indicates return processed under the Employment Tax Adjustment Program (ETAP).
  4.9 CC 42, 67, 92–Return secured from taxpayer in bankruptcy.
  4.10 CC 44, 69, 94–Taxable return secured.
  4.11 CC 46, 71, 96–Non–taxable return secured.
  4.12 CC 49, 74, 99–Return secured. Closing Code 99 is generated on blocks out of balance at the campuses after the delinquency check by Submission Processing. Closing Code 74 is used by Exempt Organizations for subsequent returns secured during an examination of an exempt organization. Closing Code 49 is reserved.
TC 593 (literal only)
  5.1 CC 00, 66–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 66.
  5.2 CC 32, 57, 82–Unable to locate.
  5.3 CC 38, 63–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 08 or 88, indicating that the case was closed by either the ASFR program (CC 88), or the A6020B program (CC 08).
  5.5 CC 30, 56, 80– IMF Unable to Contact.

Note: IMF only.

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

NO–5000–3NOT, 4NOT
TOTAL BMF (literal only)
Columns (A) FIRST NOTICE–BMF First Notice counts.
  (B) SECOND NOTICE–BMF Second Notice counts.
  (C) THIRD NOTICE–BMF Third Notice counts.
  (D) FOURTH NOTICE–BMF Fourth Notice counts.
TOTAL IMF (literal only)
  (E) FIRST NOTICE–IMF First Notice counts.
  (F) SECOND NOTICE–IMF Second Notice counts.
  (G) THIRD NOTICE–IMF Third Notice counts.
  (H) FOURTH NOTICE–IMF Fourth Notice counts.
W&I IMF & SB/SE IMF (literal only)
  (I) FIRST NOTICE–IMF first notice accounts from column E where the BOD of the taxpayer is W&I.
  (J) SECOND NOTICE– IMF second notice accounts from column F where the BOD of the taxpayer is W&I.
  (K) THIRD NOTICE–IMF third notice accounts from column G where the BOD of the taxpayer is W&I.
  (L) FOURTH NOTICE–IMF fourth notice accounts from column H where the BOD of the taxpayer is W&I.
  (M) FIRST NOTICE–IMF first notice accounts from column E where the BOD of the taxpayer is SB/SE.
  (N) SECOND NOTICE–IMF second notice accounts from column F where the BOD of the taxpayer is SB/SE.
  (O) THIRD NOTICE IMF third notice accounts from column G where the BOD of the taxpayer is SB/SE.
  (P) FOURTH NOTICE–IMF fourth notice accounts from column H where the BOD of the taxpayer is SB/SE.
IMF FEDERAL & W&I FEDERAL (literal only)
  (Q) FIRST NOTICE–IMF First Notice counts from Column E on federal employee or federal retirees.
  (R) SECOND NOTICE–IMF Second Notice counts from Column F on federal employee or federal retirees.
  (S) THIRD NOTICE–IMF Third Notice counts from Column G on federal employee or federal retirees.
  (T) FOURTH NOTICE–IMF Fourth Notice counts from Column H on federal employee or federal retirees.
  (U) FIRST NOTICE–IMF First Notice counts from Column E on federal employee or federal retirees where the BOD of the taxpayer is W&I.
  (V) SECOND NOTICE–IMF Second Notice counts from Column F on federal employee or federal retirees where the BOD of the taxpayer is W&I.
  (W) THIRD NOTICE–IMF Third Notice counts from Column G on federal employee or federal retirees where the BOD of the taxpayer is W&I.
  (X) FOURTH NOTICE–IMF Fourth Notice counts from Column H on federal employee or federal retirees where the BOD of the taxpayer is W&I.
BMF LB & BMF TE (literal only)
  (AA) FIRST NOTICE–BMF First Notice counts from column A where the BOD of the taxpayer is LB&I.
  (BB) SECOND NOTICE–BMF Second Notice counts from column A where the BOD of the taxpayer is LB&I.
  (CC) THIRD NOTICE–BMF Third Notice counts from column A where the BOD of the taxpayer is LB&I.
  (DD) FOURTH NOTICE–BMF Fourth Notice counts from column A where the BOD of the taxpayer is LB&I.
  (EE) FIRST NOTICE–BMF First Notice counts from column A where the BOD of the taxpayer is TE/GE.
  (FF) SECOND NOTICE–BMF Second Notice counts from column A where the BOD of the taxpayer is TE/GE.
  (GG) THIRD NOTICE–BMF Third Notice counts from column A where the BOD of the taxpayer is TE/GE.
  (HH) FOURTH NOTICE–BMF Fourth Notice counts from column A where the BOD of the taxpayer is TE/GE.
BMF SB/SE & Assgn 8600 (literal only)
  (II) FIRST NOTICE–BMF First Notice counts from column A where the BOD of the taxpayer is SB/SE.
  (JJ) SECOND NOTICE–BMF Second Notice counts from column A where the BOD of the taxpayer is SB/SE.
  (KK) THIRD NOTICE–BMF Third Notice counts from column A where the BOD of the taxpayer is SB/SE.
  (LL) FOURTH NOTICE–BMF Fourth Notice counts from column A where the BOD of the taxpayer is SB/SE.
  (MM) FIRST NOTICE–BMF First Notice counts from column A where the Assignment number ends with 8600 (future use for automated 6020B).
  (NN) SECOND NOTICE–BMF Second Notice counts from column A where the Assignment number ends with 8600 (future use for automated 6020B).
  (OO) THIRD NOTICE–BMF Third Notice counts from column A where the Assignment number ends with 8600 (future use for automated 6020B).
  (PP) FOURTH NOTICE–BMF Fourth Notice counts from column A where the Assignment number ends with 8600 (future use for automated 6020B).
ISSUANCES (literal only)
  1.0 TOTAL ISSUANCES–The number of TDI notice modules issued this report period.
  1.1 RESERVED (literal only)
DISPOSITIONS (literal only)
  2.0 TOTAL DISPOSITIONS–The number of TDI notice modules that were closed this report period. The following lines 2.1 through 2.3 are breakout lines showing how the Return Delinquency Notice (aka TDI Notice) was closed. Lines 2.1.1, 2.1.2 and 2.2.1 through 2.2.8 show the Transaction Codes which closed the Notice module. The breakout lines show the sum of the basic categories of Disposition: 2.1 TOTAL IMMED. RESOLUTION (lines 2.1.1 plus 2.1.2); 2.2 TOTAL DR/NR (2.2.1 through 2.2.9); and 2.3 Other DISP.
  2.1 TOTAL IMMED. RESOLUTION–The number of TDI notice modules from line 2.0 that went to an Immediate Resolution status this report period due to a TC 150, 610 or 599 whichever TC post first. See lines 2.1.1 and 2.1.2.
  2.1.1 150–RETURN POSTED–The number of TDI notice modules that went to an immediate resolution status this period due to a pending or posted return (TC150) or remittance with a return (TC610).
  2.1.2 599–RETURN SECURED–The number of TDI notice modules that were disposed this report period as a result of pending or posted return secured (TC599).
  2.2 TOTAL DR/NR–The number of TDI notice modules from line 2.0 that were disposed this report period by other than TCs 150, 610, or 599. This includes notice modules that met the suppression criteria as well as re-sequenced modules.
  2.2.1 590–NOT LIABLE THIS PER–The number of TDI notice modules from line 2.2 closed during the report period with a pending or posted TC 590, not liable this period.
  2.2.2 591–NO LONGER LIABLE–The number of TDI notice modules from line 2.2 closed during the report period with a pending or posted TC 591, no longer liable.
  2.2.3 593–UNABLE TO LOCATE–The number of TDI notice modules from line 2.2 closed during the report period with a pending or posted TC 593, unable to locate.
  2.2.3.1 TC 593 VIA IDS–The number of modules from line 2.2.3 closed via CC 79, indicating it was closed by the IDS system.
  2.2.4 594–RTN PREV. FILED–The number of TDI notice modules from line 2.2 that were disposed this report period as a result of pending or posted TC 594, return previously filed.
  2.2.5 595–REFERRED TO EXAM–The number of TDI notice modules from line 2.2 closed during the report period with a pending or posted TC 595, referred to Examination.
  2.2.6 596–REF TO CI–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 modules closed this report period by reasons other than a return, TC59X, or suppressed. E.g., TIN merger, filing requirement change, and so forth.
  2.4 TO TDI:–The number of TDI notices that changed to TDI status during the report period.
  2.4.1 NO. TO 0110–The number of TDIs 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 TDIs 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 CFf.
  2.4.3 DUE UNDEL CD–The number of TDI notices 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 notices 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 (TOTAL INVENTORY) 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 (TOTAL INVENTORY) 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 (TOTAL INVENTORY) where the status cycle is at least 26 cycles prior to the current cycle.
  3.2 RESERVED (literal only)
  3.3 RESERVED (literal only)

Exhibit 5.2.4-7 
Return Delinquency Monthly Notice Reports
Report Symbols NO–5000–3–NOT & NO–5000–4–NOT
Part 2–TDI Notices (TC 59X Closing Codes)

NO–5000–3NOT, 4NOT
TOTAL BMF (literal only)
Columns (A) FIRST NOTICE–BMF First Notice counts associated with Part 3, Column (E).
  (B) SECOND NOTICE–BMF Second Notice counts associated with Part 3, Column (F).
  (C) THIRD NOTICE–BMF Third Notice counts associated with Part 3, Column (G).
  (D) FOURTH NOTICE–BMF Fourth Notice counts associated with Part 3, Column (H).
TOTAL IMF (literal only)
  (E) FIRST NOTICE–IMF First Notice counts associated with Part 3, Column (A).
  (F) SECOND NOTICE–IMF Second Notice counts associated with Part 3, Column (B).
  (G) THIRD NOTICE–IMF Third Notice counts associated with Part 3, Column (C).
  (H) FOURTH NOTICE–IMF Fourth Notice counts associated with Part 3, Column (D).
WI IMF & SB 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 (future use for Automated 6020B).
  (NN) SECOND NOTICE– BMF Second Notice counts from column B where 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).
TC 590 NOT LIABLE (literal only)
  1.1 CC 00, 66–All TC 590s posted prior to the implementation of closing codes (system generated). Closing code 66 is reserved for ICS.
  1.2 CLOSING CODE 01–Not liable for annual return–Short period return posted (system generated).
  1.3 CLOSING CODE 02–Suppressed FOD delinquency (system generated).
  1.4 CLOSING CODE 03–Suppressed period prior to return due date (system generated).
  1.5 CLOSING CODE 04–Alternate return filing requirement–not liable this MFT and period (system generated).
  1.6 CLOSING CODE 14–Not liable this period–subsidiary organization.
  1.7 CLOSING CODE 19–Suppressed in notice status.
  1.8 CLOSING CODE 20–Not liable this period.
  1.9 CLOSING CODE 21–Not liable this period as income below filing requirement.
  1.10 CC 25, 50, 75–Not liable this period.

Note: closing codes 25–49 are reserved for ACS/CS use, 50–74 are reserved for CFf use and 75–99 are reserved for CSCO use. Submission Processing also uses closing codes 75–99 on EO/EP notices. Regardless of the closing code used the disposition will be credited to the function assigned the case.
  1.11 CC 26, 51, 76–Not liable this period as taxpayer's income below filing requirement.
  1.12 CC 27, 52, 77–No return secured this period. Little or no tax due.
  1.13 CC 28, 53, 78–No return secured this period as taxpayer due refund.
  1.14 CC 38, 63–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 08 or 88, indicating that the case was closed by either the ASFR program (CC 88), or the A6020B program (CC 08).
  1.16 CC 99–Not liable this period. Determination made after systemic exchange with state tax authorities.
TC 591 NO LONGER LIABLE (literal only)
  2.1 CC 00, 66–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 66.
  2.2 CLOSING CODE 01–No longer liable for return–Final short period return posted (system generated).
  2.3 CLOSING CODE 10–Filing requirement deleted–Suppressed module (system generated).
  2.4 CLOSING CODE 11–Form 11 filing requirement deleted after notice issuance (system generated).
  2.5 CLOSING CODE 20–No longer liable for return.
  2.6 CC 25, 50, 75–No longer liable for return.
  2.7 CC 38, 63 –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 08 or 88, indicating that the case was closed by either the ASFR program (CC 88), or the A6020B program (CC 08)
  2.9 CC 99–No longer liable. Determination made after exchange with state tax authorities.
TC 594 PREVIOUSLY FILED (literal only)
  3.1 CLOSING CODE 22–Return previously filed.
  3.2 CLOSING CODE 23–Filed as spouse on joint return.
  3.3 CC 33, 58, 83–Return previously filed.
  3.4 CC 34, 59, 84–Filed as spouse on previously filed joint return.
  3.5 CC 38, 63, 64–Return previously filed determination after case classified as 6020(b) or SFR.
  3.6 ASFR/A6020B–The number of modules closed with CC 08 or 88, indicating that the case was closed by either the ASFR program (CC 88), or the A6020B program (CC 08).
TC 599 RETURN SECURED (literal only)
  4.1 CLOSING CODE 06–Return being processed (system generated).
  4.2 ASFR/A6020B–The number of modules closed with CC 08 or 88, indicating that the case was closed by either the ASFR program (CC 88), or the A6020B program (CC 08).
  4.3 CLOSING CODE 17–Unprocessable return. Used by Submission Processing.
  4.4 CLOSING CODE 18–Return in progress on or after due date. Used by Submission Processing.
  4.5 CLOSING CODE 24–Return secured.
  4.6 CC 38, 63–6020(b) or Substitute for Return processed for assessment due to inadequate or no response from taxpayer.
  4.7 CC 09, 39, 64, 89–6020(b) or SFR program resulted in agreement by taxpayer or acceptable return from taxpayer.
  4.8 CC 40, 65, 90–Reserved for CC 40 and 60. CC 90 indicates return processed under the Employment Tax Adjustment Program (ETAP).
  4.9 CC 42, 67, 92–Return secured from taxpayer in bankruptcy.
  4.10 CC 44, 69, 94–Taxable return secured.
  4.11 CC 46, 71, 96–Non–taxable return secured.
  4.12 CC 49, 74, 99–Return secured. Closing Code 99 is generated on blocks out of balance at the service centers by Submission Processing after delinquency checks. Closing Code 74 is used by Exempt Organizations to identify subsequent returns secured as part of an examination of an exempt organization Closing Code 49 is reserved.
TC 593 UNABLE TO LOCATE (literal only)
  5.1 CC 00, 66–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 66.
  5.2 CC 32, 57, 82–Unable to Locate.
  5.3 CC 38, 63–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 08 or 88, indicating that the case was closed by either the ASFR program (CC 88), or the A6020B program (CC 08).
  5.5 CC 30, 56, 80– IMF Unable to Contact.

Note: IMF only.

Exhibit 5.2.4-8 
Installment Agreement Reports
Report Symbol NO–5000–5 & NO–5000–6
Part 1

NO–5000–5, 6
Columns: (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 from column A of IMF Installment Agreements.
  (D) IMF AMOUNT–The dollar amounts associated with the modules in column C.
  (E) BMF/OTHER NUMBER–The number from column A of BMF and other (non–IMF) Installment Agreements. Includes IRAF.
  (F) BMF/OTHER AMOUNT–The dollar amounts associated with the modules in column E. Includes IRAF.
  (G) DDIA NUMBER–The number of direct debit Installment Agreements (DDIA), formerly known as electronic fund transfer (EFT) Installment Agreements.
ISSUANCES (INTO I.A.) (literal only)
  1.1 ENTITIES TO I.A.–The number of taxpayers/associated dollar amounts who had one or more modules change from a non–6X status to a 6X status (Installment Agreement) and who had no other modules already in status 6X. Dollar amount is the sum of the assessed balance for all modules input via command codes IAORG or IAPND.
  1.1.1 STREAMLINED–Began in January, 1993, 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 full financial statement being required.
  1.1.2 FROM PREASSESSED–Agreements from line 1.1 which are the result of command code IAPND.
  1.1.3 $10,000 & UNDER–Began January, 1993, 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 or less. (Sum of assessed balance of all modules input via command code (IAORG).
  1.1.4 $10,001–25,000–Began January, 1993, 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–Began January, 1993, 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–Began January, 1993, 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–Began January, 1993, 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–Began January, 1993, 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 and beginning January, 1993, for Columns B, D & F 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 and beginning January, 1993, for Columns B, D & F the associated dollar amount, from line 1.1 of Direct Debit Installment Agreements.
  1.1.11 PAYROLL DEDUCT I.A.–The number of agreements 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 <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.
  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/CS–Appears on the pages for ACS/CS and TOTAL IA's 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 ACS/CS due to the IA–ORG CD (IA Originator Code) = 82.
  1.1.17 E–IA TAKEN–AM– Appears on the pages for CSCO and TOTAL IA's 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) = 83.
  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 actually Extensions of Time to Pay. This is determined by the last 4 digits of the Agreement Locator Number (ALN) = 9999.
  1.1.20 PPIA ISSUED–The number and associated dollar amount of taxpayers from line 1.1 that are Partial Pay IA's. This is determined by the PPIA–ASSET–CD being greater than 0.
  1.1.21 RESERVED (literal only)
  1.2 MODULES TO I.A.–The number and 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 2009 1040–The number of agreements associated with line 1.2.1 where the only module on the agreement is the 2009 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 2010 1040–The number of agreements associated with line 1.2.1 where the only module on the agreement is the 2010 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 2011 1040–The number of agreements associated with line 1.2.1 where the only module on the agreement is the 2011 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–Began January, 1993, from line 1.2, the number and associated dollar amount 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 2009 1040–The number of modules for 2009 Forms 1040 (MFT 30 and tax period 200912) added on to existing Installment Agreements. For columns B and D, the associated unpaid balance of assessment of the modules.
  1.2.2.9 2010 1040–The number of modules for 2010 Forms 1040 (MFT 30 and tax period 201012) added on to existing Installment Agreements. For columns B and D, the associated unpaid balance of assessment of the modules.
  1.2.2.10 2011 1040–The number of modules for 2011 Forms 1040 (MFT 30 and tax period 201112) added on to existing Installment Agreements. For columns B and D, the associated unpaid balance of assessment of the modules.
  1.2.2.11 2012 1040–The number of modules for 2012 Forms 1040 (MFT 30 and tax period 201212) 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 (19, 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 19, 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 will allow 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 (19 to 21) and the time it moved into Installment Agreement status (6X). Did not work in fiscal year 1998 or 1999 due to Y2K problem.
ACTIVITY (LEFT I.A) (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). Beginning in January 1993 for columns B, D, and F, the associated dollar amount of the original agreement.
  2.1.1.1 STREAMLINED–Began in January 1993, for columns A, C, E and G the number of agreements from line 2.1.1 where the ORIG–CD in put on the agreement was 11, 21, 31, 41, 42, 45, 51, 54, 59, 61, 71, 73, 74, 76, 78, or 81 to indicate a full financial statement was not required. Beginning in January 1993, 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 IA's.
  2.1.1.4 NO. CYCLES IN IA–Began in January 1993, 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 2009–The number of agreements from line 2.1.1 which originated prior to cycle 200840, which means the agreement originated before fiscal year 2009.
  2.1.1.9 ORIG FY 2009–The number of agreements from line 2.1.1 which originated during fiscal year 2009, i.e., cycle 200840 through 200939.
  2.1.1.10 ORIG FY 2010–The number of agreements from line 2.1.1 which originated during fiscal year 2010, i.e., cycles 200940 through 201039.
  2.1.1.11 ORIG FY 2011–The number of agreements from line 2.1.1 which originated during fiscal year 2011, i.e., cycles 201040 through 201139.
  2.1.1.12 ORIG FY 2012–The number of agreements from line 2.1.1 which originated during fiscal year 2012, i.e., cycles 201140 through 201239.
  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 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 amount of the agreements at the time of origination.
  2.1.1.22 E–IA FULL PAID–ACS/CS–Appears on the pages for ACS/CS and TOTAL IA's 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/CS due to the IA– ORG CD (IA Originator Code) = 82
  2.1.1.23 E–IA FULL PAID–AM–Appears on the pages for CSCO and TOTAL IA's 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 AM (Accounts Management) due to the IA– ORG CD (IA Originator Code) = 83
  2.1.1.24 CON– WG– LEVY RMVD–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. 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 IA's. Determined by the PPIA–ASSET–CD being >0.
  2.1.1.27 ST 63 REMOVED F/P–The number of IA entities from line 2.1.1 where the prior status was ST 63 (Deferred Status).
  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–Began in January 1993, 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 full financial statement was not required. Beginning in January 1993, 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 IA's.
  2.1.2.4 NO. CYCLES IN IA–Began in January 1993, 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 CYCS 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 2009–The number of agreements from line 2.1.2 which originated prior to cycle 20040, which means the agreement originated before fiscal year 2009.
  2.1.2.9 ORIG FY 2009–The number of agreements from line 2.1.2 which originated during fiscal year 2009, i.e., cycles 200840 through 200939.
  2.1.2.10 ORIG FY 2010–The number of agreements from line 2.1.2 which originated during fiscal year 2010, i.e., cycles 200940 through 201039.
  2.1.2.11 ORIG FY 2011–The number of agreements from line 2.1.2 which originated during fiscal year 2011, i.e., cycles 201040 through 201139.
  2.1.2.12 ORIG FY 2012–The number of agreements from line 2.1.2 which originated during fiscal year 2012, i.e., cycles 201140 through 201239.
  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 who 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 who 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/CS–Appears on the pages for ACS/CS and TOTAL IA's only. All other functions will show as RESERVED. These are IA's from line 2.1.2 taken via the internet website and credited to ACS/CS due to the IA–ORG CD (IA Originator Code) = 82.
  2.1.2.20 E–IA DEFAULTED–AM– Appears on the pages for CSCO and TOTAL IA's only. All other functions will show as RESERVED. These are IA's 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) = 83.
  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 ST 63 DEFAULTED–The number of IA entities from line 2.1.2 where the prior status was ST 63 (Deferred Status).
  2.1.2.23 RESERVED (literal only)
  2.1.2.24 RESERVED (literal only)
  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. 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–Began in January 1993, 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 full financial 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 2009–The amount collected from line 3.1 on agreements which originated prior to cycle 200840.
  3.1.7 ORIG FY 2009–The amount collected from line 3.1 on agreements which originated during fiscal year 2009, i.e., cycles 200840 through 200939.
  3.1.8 ORIG FY 2010–The amount collected from line 3.1 on agreements which originated during fiscal year 2010 i.e. cycles 200940 through 201039.
  3.1.9 ORIG FY 2011–The amount collected from line 3.1 on agreements which originated during fiscal year 2011, i.e. cycles 201040 through 201139.
  3.1.10 ORIG FY 2012–The amount collected from line 3.1 on agreements which originated during fiscal year 2012, i.e. cycles 201140 through 201239.
  3.1.11 NO./AMT TC 670–The number of taxpayers and associated dollar amounts from line 3.1 of TC 670 payments.
  3.1.11.1 EQUALS SCH AMT–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/CS– Appears on the pages for ACS/CS and TOTAL IA's only. All other functions will show as RESERVED. These are the amounts from the line 3.1 for IA's 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–Appears on the pages for CSCO and TOTAL IA's only. All other functions will show as RESERVED. These are the amounts from the line 3.1 for IA's taken via the internet website and credited to AM (Accounts Management) due to the IA–ORG CD (IA Originator Code) = 83.
  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. Determined by the last 4 digits of the ALN = 9999.
  3.1.16 PPIA AMT COLL–The amounts from line 3.1 which were from Partial Pay IA's. Determined by the PPIA–ASSET–CD being >0.
  3.1.17 RESERVED (literal only)
  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–Began in January 1993, 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 full financial 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. Beginning in January 1993, for columns B, D and F, the associated dollar amount of the original agreement.
  4.1.1 STREAMLINED–Began in January 1993, 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 full financial 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 IA's.
  4.1.4 ORIG PRIOR FY 2009–The number of agreements from line 4.1 which originated prior to cycle 200840.
  4.1.5 ORIG FY 2009–The number of agreements from line 4.1 which originated during fiscal year 2009, i.e., cycles 200840 through 200939.
  4.1.6 ORIG FY 2010–The number of agreements from line 4.1 which originated during fiscal year 2010, i.e., cycles 200940 through 201039.
  4.1.7 ORIG FY 2011–The number of agreements from line 4.1 which originated during fiscal year 2011, i.e., cycles 201040 through 201139.
  4.1.8 ORIG FY 2012–The number of agreements from line 4.1 which originated during fiscal year 2012, i.e., cycles 201140 through 201239.
  4.1.9 ORIG UNDER $10,001–Began January 1993, 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–Began January 1993, 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–Began January 1993, 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–Begin January 1993, 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 $100,001.99. (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–Began January 1993, 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–Began January 1993, 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 full financial 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 agreement 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.
  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 C and E 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 full financial 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 where the projected number of months remaining until the agreement is full paid is from 7 through 13.
  4.1.21.5 13–24 MONTHS–The number of agreements from line 4.1 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 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 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 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/CS–Appears on the pages for ACS/CS and TOTAL IA's only. All other functions will show as RESERVED. These are IA's from line 4.1 taken via the internet website and credited to ACS/CS due to the IA– ORG CD (IA originator Code) = 82.
  4.1.28 E–IA–AM–Appears on the pages for CSCO and TOTAL IA's 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) = 83.
  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. Determined by the last 4 digits of the ALN = 9999.
  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)
  4.2 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–Began in January 1993, 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 full financial 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)

Exhibit 5.2.4-9 
Installment Agreement Reports
Report Symbols NO–5000–5 & NO–5000–6
Part 2

NO–5000–5 & 6, Part 2
Columns: (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 full financial statement was not required.
  (F) PREASD NUMBER–The number of entities from Column (A) that are established from IDRS command code IAPRE.
  (G) DDIA NUMBER–The number of entities from Column (A) which use direct debit electronic fund transfers.
Page 1
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).
  1.1.1.2 CSCO –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/CS–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 the CFf.
  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); and now the PDC Referral Unit (no pre–PDC data was left on these pages as of 09/30/2006, so only PDC Referral Unit data since).
  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 Work.

Note: This work stopped 09/30/2007.
  1.1.8 OTHER–The number of taxpayers from line 1.1 where the ORIG–CD falls in the range 80–89, indicating a source other than Collection, Examination, Customer Service and Field Assistance.
  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.
  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 LB 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.
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.
  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.
  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 user fees.
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 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 Installment Agreement History Record indicates the origination reduced fee 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 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.
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 4.
Page 2
DEFAULTS (literal only)
  2.1 ENTITIES IN 61/64–The number of taxpayers in inventory in status 61 or 64.
  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 financial statement.
  2.1.1.6 MATH ERR–The number of taxpayers from line 2.1.1 due to a math error in a tax module.
  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 2.1.1.8, 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 financial 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 2.1.2.8, 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 DEFAULT–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 financial 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 2.1.3.8, indicating a history item of "OTHER" was input or the source is undetermined.

Exhibit 5.2.4-10 
Type Assessment Reports
Report Symbols NO–5000–241 & NO–5000–242
Part 1–TDAs

NO–5000–241
Columns: (A) IMF TOTAL–The number of IMF (Individual Master File) TDAs
  (B) SFR–The number of IMF TDAs with a 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) 6020(B)–The number of BMF tax modules with MFTs 01, 03, 04, 06, 09, 10, 11 or 60 with a TC 599 Closing Code 08, 09, 38, 39, 63 or 64 and 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 and not qualify for Column G.
  (L) BMF MATH ERROR–The number of BMF TDA modules which do not qualify for Columns F, G, I, J or K, but do contain a MATH–STATUS–CD of 3. This code is stored on IDRS in Section 60 of the Taxpayer Information File.
  (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 a MFT 10.
 
Note: See Exhibit 5.2.4–2, Taxpayer Delinquent Account Reports, Part 1–TDAs, for line definitions as this report shares the same line definitions.

Exhibit 5.2.4-11 
Delinquent Returns Activity Report-Technical Detail
(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 Collection Reports Overview 5.2.4.9 for a general explanation of the report features. 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
Column: (1) SECURED THIS MTH–Returns posting period to the Master File in a report month.
  (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 for the report period.
  (4) 941/944 CUM–Returns with BMF MFT 01 and/or BMF MFT 14 posting to the Master File for the report period.
  (5) 1120 CUM–Returns with MFT 02 posting to the Master File for the report period.
  (6) 720 CUM–Returns with MFT 03 posting to the Master File for the report period.
  (7) 942 CUM–Returns with MFT 04 posting to the Master File for the report period.
  (8) 940 CUM–Returns with MFT 10 posting to the Master File for the report period.
  (9) 943 CUM–Returns with MFT 11 posting to the Master File for the report period.
  (10) 2290 CUM–Returns with MFT 60 posting to the Master File for the report period.
  (11) EP/EO CUM–Returns with MFTs 33, 34, 36, 37, 44, 50, 67, 74, and 75 posting to the Master File for the report period.
  (12) OTHER Cum–Returns with MFTs 05, 06, 09, 51, 52, 58, 61, 63, and 64 posting to the Master File for the report period.
Return Categories
  (1) Secured Returns–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/CS–cc 25–39, 42, 44, 46–49.

  2. CFf –cc 50–74.

  3. SCCB (aka CSCO) –cc 00–19, 75–84, 87 and above.


Status 03 indicators are:

  1. ACS/CS– 7 & 8 (queue).

  2. CFf – 5 & 6.

  3. SCCB (aka 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/CS–cc 38–41.

  2. CFf–cc 63–66.

  3. SCCB (aka CSCO)–cc 08, 09, 88–91.
  (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 Complience Program) Delinquent returns secured where a TC 150 and a TC 599 with a valid closing code are present.
Valid closing codes:

  1. ACS/CS–cc 48

  2. CFf –cc 73

  3. SCCB (aka CSCO) –cc 98
  (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 SCCB (aka CSCO) and include:

  • System–All returns posted with a TC 599 and a valid CSCO closing code in the range 00–19. 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 and 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) TOTCOLL RETURNS (National Total Page Only)–Sum of Total Returns plus System/NOTC Returns.
  (8) TXPYR SERV RETNS (Field Assistance Returns)–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: Beginning in FY 97 these codes may possibly be used by Collection for notice Walk–Ins however, the returns included in this category are not included in item 7 (TOTCOLL 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 off 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.

Exhibit 5.2.4-12 
Recap of Accounts Currently Not Collectible Report (CNC-149 and BOD)
Report Symbol NO–5000–149 MAIN
Report Symbol NO–5000–149 MINOR

NO–5000–149 MAIN
Columns: (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 not present.
  (2) CFf/SPf/COF–All TC 530 modules that contains an RUC of 1 or 2 for CFf, Collection Support function, and Special Procedures functions.
  (3) ACS/CS–All TC 530 modules with an RUC of 4.
  (4) IDS–All TC 530 modules with an RUC of 5 for Inventory Delivery System.
  (5) Service Center–All TC 530 modules with an RUC of 3.
  (6) Total IMF–All IMF TC 530 modules.
  (7) Total BMF–All BMF TC 530 modules.
  (8) 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 not present.
  (2) 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) Total IMF–All IMF TC 530 modules.
  (7) Total BMF–All BMF TC 530 modules.
  (8) Total In PDC–Modules from Grand Total with an unreversed TC 971 AC 54 (or 054).
TC 530 Posted this Fiscal Year Section
  (1) Line 1.0–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) Line 2.0–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.
  (3) Line 2.1 to 2.16–Number of modules from 2.0 with appropriate closing codes in the latest TC 530. Also shown are number of modules with CC 09. Lines 2.14.1, 2.14.2 and 2.14.3 are sub break outs of line 2.14.
  (4) Line 3.0 to 3.16–The amount of the assessed module balance at the time the TC 530 posted for the modules in lines 2.0 to 2.16 above. Includes all debits and credits transactions, withholding, and remittances posted to the module including the cycle of the latest TC 530 posting.
Inventory Section
  (1) Line 4.0–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.
  (2) Line 5.0–Number of modules which have at least one unreversed TC 530 at the end of the reporting period. Excludes TC 530 CC 09 posting.
  (3) Line 5.01 to 5.16–Number of TC 530 modules in inventory as of the end of the report period.
  (4) Line 6.0 to 6.16–Amount of assessed modules balances for modules in line 5.0 to 5.16 above.
Activity on TC 530 Modules Section
  (1) Lines 7.0 to 7.02.33–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.
  (2) Lines 8.0 to 8.03.3–Reflects the amount of the assessed module balance for lines 7.02 to 7.02.33 above.
  (3) Lines 9.0 to 9.03–Net dollars amounts abated, collected, and offset on unreversed TC 530 modules for the report period. 9.01, 9.02, and 9.03 equal line 9.0.
Activity on TC 537 Modules this Fiscal Year Section
  (1) Line 10.0–Total TC 530 modules that have a subsequent TC 537 posting during the report period. Includes TC 530 CC 09 modules.
  (2) Line 11.0–Number of modules that contains a TC 537 and have a subsequent TC 530 posted during the report.
  (3) Line 11.1 to 11.2–The modules from 11.0 above where closing codes other than 09 (11.1) and CC 09 (11.2) were present, respectively.
  (4) Line 12.0 and 13.0–Total number of modules that contain a TC 537 and have a subsequent status posted during the report period of 12 or 60, respectively.
  (5) Line 14.0 to 16.0–Amount of assessed module balance corresponding to line 10.0 to 13.0 above.

Exhibit 5.2.4-13 
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 1-75 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

    • Appeals

    • Mutual Collection Assistance Requests

    • Solution Saturday

    • Management Direct Case

    • 500 Series

Line Number Time Code Time Code Title and Line Definition
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 may contain data for all functions.
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. This line may contain data for CFf only.
Line 3 103 Total National Quality Review System (NQRS). This line is blocked as the NQRS groups no longer use CTRS to report time and inventory.
Line 4 104 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 may contain data for CFf only.
Line 5 105 Federal Tax Deposits (FTD) Alerts. This line captures time spent processing FTD Alerts. This information is provided by ICS/ENTITY. This line may contain data for CFf only.
Line 6 106 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 may contain data for all functions.
Line 7 107 Taxpayer Advocate Service (TAS). This line captures time spent working TAS cases. This information is provided by ICS/ENTITY and Rollup. This line may contain data for all functions.
Line 8 108 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 may contain data for AI only.
Line 9 109 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 may contain data for all functions.
Line 10 110 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 may contain data for AI only.
Line 11 111 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 may contain data for AI only.
Line 12 112 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 may contain data for AI only.
Line 13 113 Total Insolvency. This line is the sum of subsequent lines 14 through 23, 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 14 through 23 for AI only.
Line 14 113a Chapter 7 No Assets
Line 15 113b Chapter 7 Assets
Line 16 113c Chapter 9/ABC/Receivership
Line 17 113d Chapter 11
Line 18 113f Chapter 12
Line 19 113h Chapter 13 Pre-Confirmation
Line 20 113j Chapter 13 Post-Confirmation
Line 21 113m Abandoned/Exempt Property
Line 22 113o Other Insolvency
Line 23 113p Chapter 15
Line 24 114 Discharge/Foreclosure. This line captures time spent on actions relating to foreclosures, redemptions, discharge of property, subordinations, and/or non–attachments of lien and bulk sales. This information is provided by Rollup. This line may contain data for AI only.
Line 25 115 Property Appraisal and Liquidation Specialist (PALS) Appraisal. This line captures time spent on actions relative to appraisal activities, such as valuation of property for pre-seizure or other case related determinations. This information is provided by Rollup. This line may contain data for AI only.
Line 26 116 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 may contain data for AI only.
Line 27 117 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 Control Point Monitoring system, which is a stand-alone program used for TFRP. This information is provided by Rollup. This line may contain data for AI only.
Line 28 118 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 may contain data for AI only.
Line 29 119 Technical Service function (TSF) Decedent Issues. This line captures time spent on actions related to processing and monitoring decedent cases. This information is provided by Rollup. This line may contain data for AI only.
Line 30 Total Bal Due Line 30 is the sum of Lines 1 through 13 and 24 through 29, and may contain data for all functions.
Line 31 201 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 may contain data for CFf and AI.
Line 32 202 Uassigned 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 may contain data for CFf only.
Line 33 204 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 may contain data for CFf only.
Line 34 Total Del Ret Line 34 is the sum of Lines 31 through 33. This information is provided by ICS/ENTITY and Rollup. This line may contain data for all functions.
Line 35 Total CIP Line 35 is the sum of hours reported by areas to time codes 301 through 303 for hours spent on actions developing and working compliance initiative programs worked in CFf. Compliance initiatives are defined as locally approved programs or studies involving contact with specific taxpayers within a market segment. Lines for time codes 301 though 303 have been removed from the C–23 to conserve space. This information is provided by ICS/ENTITY and Rollup. This line may contain data for all functions
Line 36 Total Outreach Line 36 is the sum of hours reported by areas 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. Lines for time codes 305 though 308 have been removed from the C–23 to conserve space. This information is provided by ICS/ENTITY and Rollup. This line may contain data for all functions.
Line 37 309 Abusive Tax Avoidance Transaction (ATAT)
Line 38 310 Offshore Voluntary Compliance Initiative (OVCI)
Line 39 311 Offshore Voluntary Disclosure Initiative (OVDI)
Line 40 312 Intermediary Transactions
Line 41 313 Promoter
Line 42 314 Notice 2000-44
Line 43 315 Announcement 2005-80
Line 44 316 Federal Payment Levy Program (FPLP) Contract Vendor
Line 45 317 High Dollar Currently Not Collectible (CNC)
Line 46 318 Easement Settlement Offer
Line 47 319 Form 1099 Original Issue Discount (OID) Recovery
Line 48 320 Large Business and International Distressed Asset Trust (LB&I DAT)
Line 49 321 IRC 6707A Penalty Assessment
Line 50 322 United Bank of Switzerland (UBS)
Lines 51 through 67 Collection Strategy Time codes 323 through 339 reserved for future Collection ATAT Strategy Initiatives.
Line 68 Total ATAT Strategy Line 68 is the sum of Lines 37 through 67. This information is provided by ICS/ENTITY. This line may contain data for CFf only.
Line 69 360 Appeals. This line captures time spent on actions performed while working Appeals related cases. This information is provided by ICS/ENTITY. This line may contain data for CFf only.
Line 70 361 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 may contain data for CFf only.
Line 71 362 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. This line may contain data for all functions.
Line 72 614 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 may contain data for all functions.
Line 73 502 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 may contain data for all functions.
Line 74 504 File Maintenance. This line captures time spent maintaining files as addressed in IRM 5.4, Collection Support. This information is provided by ICS/ENTITY and Rollup. This line may contain data for all functions.
Line 75 505 Clerical. This line captures time spent in support of Collection programs. This information is provided by ICS/ENTITY and Rollup. This line may contain data for all functions.
Line 76 Total 500 Series Line 76 is the sum of Lines 73 through 75. This information is provided by ICS/ENTITY and Rollup. This line may contain data for all functions.
Line 77 Total Direct Line 77 is the sum of Lines 30, 34, 35, 36, 68, 69, 70, 71, 72, and 76. This line will always contain data for all functions.
Line 78 401 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 may contain data for all functions.
Line 79 402 Automated Data Program (ADP) Support. This line captures time spent on activities such as securing software or hardware, participating in rollout of new software, or completion of Form 5081 for password requests. This information is provided by ICS/ENTITY and Rollup. This line may contain data for all functions.
Line 80 403 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 may contain data for all functions.
Line 81 404 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 may contain data for all functions.
Line 82 Total Non-Direct Line 82 is the sum of Lines 78 through 81. This information is provided by ICS/ENTITY and Rollup. These lines may contain data for all functions.
Line 83 Total Training Line 83 is the sum of Lines 84 through 88 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 Rollup. This line may contain data for all functions.
Line 84 601 Continuing Professional Education (CPE).
Line 85 602 Revenue Officer/Advisory and Insolvency (RO/AI) Phase Training for Units 1, 2, 3, Advanced, or Technical.
Line 86 603 OJI Assignment. On-the-Job Instructor training.
Line 87 604 Instructor Assignment. Any instructor assignment other than CPE.
Line 88 605 All Other Training. All other training that is neither CPE, RO Phase of any kind, OJI, nor an instructor assignment.
Line 89 610 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 may contain data for all functions.
Line 90 611 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 may contain data for all functions.
Line 91 613 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 may contain data for all functions.
Line 92 Total Overhead Line 92 is the sum of Line 83 and Lines 89 through 91. This information is provided by ICS/ENTITY and Rollup. This line may contain data for all functions.
Line 93 Total Available Line 93 is the sum of Lines 77, 82, and 92. Hours reported to Direct, Non-Direct, and Overhead time codes are included in this total. This information is provided by ICS/ENTITY and Rollup. This line will always contain data for all functions.

Exhibit 5.2.4-14 
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

    • Working in another function while on a detail

    • Working outside an assigned function while on a detail

Line Number Time Code Time Code Title and Line Definition
Line 94 406 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 may contain data for AI only.
Line 95 621 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 may contain data for all functions.
Line 96 622 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. This line may contain data for all functions.
Line 97 623 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 may contain data for all functions.
Line 98 Total Informa-tional Hrs Line 98 is the sum of Lines 94 through 97. This information is provided by ICS/ENTITY and Rollup. This total is not included in total available hours. This line may contain data for all functions.
Line 99 Detailed In Line 99 is the sum of all staff-hours detailed into the Collection function during the report period. In addition to hours reported on Line 100, time must also be reported to appropriate operational time codes. This line may contain data for all functions, depending on whether or not an employee has been detailed into the Collection function. It is an informational only item and is not included in any formula total.
Line 100 Total Detailed Out Line 100 is the sum of Lines 101 through 106 and captures staff hours spent on detailed out activities. This information is provided by ICS/ENTITY and Rollup. This line may contain data for all functions, depending on whether or not employees were detailed to any of the categories in Lines 101 through 106.
Line 101 Walk-In Detail outside Collection to Walk-In.
Line 102 ACS/Toll-Free Detail outside Collection to ACS/Toll-Free.
Line 103 Taxpayer Advocate Detail outside Collection to Taxpayer Advocate Service.
Line 104 Stake-holder Liaison Detail outside Collection to Stakeholder Liaison.
Line 105 Disaster Relief Detail outside Collection to Disaster Relief.
Line 106 Other Detail outside Collection to any other Business Operating Division (BOD), function, or program not listed in Lines 101 through 105.

Exhibit 5.2.4-15 
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 unless absolutely necessary, as this action causes changes to all subsequent monthly operational data and republication of C–23s. This action must be coordinated with the CTRS analysts in the Collection General Reports office.

  2. Lines 1 through 60 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 1 103 National Quality Review System (NQRS). This line is blocked as the NQRS groups no longer use CTRS to report time and inventory.
Line 2 104 InterAarea Other Investigations (OI)I. 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 may contain data for CFf 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 CFf 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 may contain data for CFf only.
Line 4 107 Taxpayer Service Advocate (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 Rollup. This line may contain data for CFf and AI.
Line 5 109 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 Rollup. This line may contain data for AI only.
Line 6 110 Technical Service function (TSF) 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 Rollup. This line may contain data for AI only.
Line 7 111 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 Rollup. This line may contain data for AI only.
Line 8 112 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 Rollup. This line may contain data for AI only.
Line 9 113 Total Insolvency. Line 9 is the sum of subsequent lines 10 through 19, 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 Rollup. This line may contain data for AI only.
Line 10 113a Chapter 7 No Asset. 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 Rollup. This line may contain data for INS only.
Line 11 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 Rollup. This line may contain data for INS only.
Line 12 113c Chapter 9/ABC/Receivership. This line captures inventory of Chapter 9, Assignment for the Benefit of Creditors and Receivership cases. Receipts are counted when Chapter 9, Assignments and Receiverships are manually assigned or assigned via CAG. Dispositions are counted when cases are closed on AIS. This information is provided by Rollup. This line may contain data for INS only.
Line 13 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 Rollup. This line may contain data for INS only.
Line 14 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 Rollup. This line may contain data for INS only.
Line 15 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 Rollup. This line may contain data for INS only.
Line 16 113j 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 Rollup. This line may contain data for INS only.
Line 17 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 Rollup. This line may contain data for INS only.
Line 18 113o Other Insolvency. This line captures inventory of cases that do not fit into one of the other 113 Time Codes listed. 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. This line may contain data for AI.
Line 19 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 Rollup. This line may contain data for INS only.
Line 20 114 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 Rollup. This line may contain data for AI only.
Line 21 115 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; when the sale is held; or when a determination has been made. This information is provided by Rollup. This line may contain data for AI only.
Line 22 116 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 Rollup. This line may contain data for AI only.
Line 23 117 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 AI. Dispositions are counted when the assertion is rejected; a determination has been made; or the adjustment document has been prepared and forwarded. Quick and prompt assessments are made by phone or by faxing to the appropriate Accounting Control/Services Unit in the SB/SE Compliance Center. This information is provided by Rollup. This line may contain data for AI only.
Line 24 118 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 Rollup. This line may contain data for AI only.
Line 25 119 Technical Service function (TSF) 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 is received. Dispositions are counted when the estate is closed or a decision is made not to pursue collection, or when the Form 4768 request is approved or resolved. This information is provided by Rollup. This line may contain data for AI only.
Line 26 204 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 may contain data for CFf only.
Line 27 309 Abusive Tax Avoidance Transactions (ATAT). This line captures inventory of Collection ATAT work not defined by codes 310 through 321. Subcode 309 should be used as the default ATAT subcode when 310 through 322 do not apply. This information is provided by ICS/ENTITY. This line may contain data for CFf only.
Line 28 310 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 may contain data for CFf only.
Line 29 311 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 may contain data for CFf only.
Line 30 312 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 may contain data for CFf only.
Line 31 313 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 may contain data for CFf only.
Line 32 314 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 may contain data for CFf only.
Line 33 315 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 may contain data for CFf only.
Line 34 316 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 may contain data for CFf only.
Line 35 317 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 may contain data for CFf only.
Line 36 318 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 may contain data for CFf only.
Line 37 319 Form 1099 Original Issue Discount (OID) Recovery. This line captures inventory of cases where the taxpayer(s) claimed false withholding credits which resulted in a fraudulent refund. This information is provided by ICS/ENTITY. This line may contain data for CFf only.
Line 38 320 LB&I DAT. This line captures inventory of Large Business and International (LB&I) Distressed Asset Trust (DAT) cases identified under Notice 2008-34. This information is provided by ICS/ENTITY. This line may contain data for CFf only.
Line 39 321 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 may contain data for CFf only.
Line 40 322 UBS. This line captures inventory of United Bank of Switzerland (UBS) cases. This information is provided by ICS/ENTITY. This line may contain data for CFf only.
Line 41 through Line 57 323 through 339 Lines 41 through 57 (Time Codes 323-339) are reserved for future Collection Strategy initiatives. This information is provided by ICS/ENTITY. This line may contain data for CFf only.
Line 58 361 MCAR. This line captures Mutual Collection Assistance Request (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 may contain data for CFf only.
Line 59 362 Solution Saturday. This line captures Solution Saturday inventory. This information is provided by Rollup and ICS/ENTITY. This line may contain data for all functions.
Line 60 406 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 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 may contain data for AI only.

Exhibit 5.2.4-16 
Description of Collection Workload Indicators Report NO–5000–23 (C–23), Section IV–Other Actions

  1. Section IV–Other Actions. Line 61 provides monthly and cumulative enforcement proofs of claim data.

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

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

Line Number Definition
Line 61 Proofs of Claim. This line reports the number of proofs of claim issued during the reporting cycle. This information is provided by Rollup.

Exhibit 5.2.4-17 
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 more than five 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 five or fewer assigned cases

    • Special Compliance Position (SCP) revenue officers

    • Revenue officer trainees with five or fewer assigned cases

    • Revenue officer with five or fewer assigned cases

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

    • 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 CFf only.

Line Number RO Grade Level Definition
Line 62 GS-5 Number of GS-05 ROs and number of total taxpayers
Line 63 GS-7 Number of GS-07 ROs and number of total taxpayers
Line 64 GS-9 Number of GS-09 ROs and number of total taxpayers
Line 65 GS-11 Number of GS-11 ROs and number of total taxpayers
Line 66 GS-12 Number of GS-12 ROs and number of total taxpayers
Line 67 GS-13 Number of GS-13 ROs and number of total taxpayers
Line 68 Total Total number of revenue officers and taxpayer cases

Exhibit 5.2.4-18 
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 General Reports 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 CFf and Rollup files from Insolvency and Advisory, as well as various external feeder activity reports, via CTRS.

  2. The CTRS Wide Area Specialist (WAS) in CFf generates the Area 4872 report data file to the CTRS server by noon on the first Friday following the close of the reporting period. The Area 4872 reports from Insolvency and Advisory are due by noon on the first Thursday 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 Collection Data Assurance (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 Monarch Reports Explorer 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 www.ctrs.web.irs.gov. Instructions for downloading are provided on the website installation tab.

Exhibit 5.2.4-19 
FY 2012 CTRS EOM Reporting Schedule

  1. This year, January 2012 begins with Cycle *201202. In order to align with CADE and MasterFile, Cycle 201201 is skipped. Reports will be off by one cycle for the remainder of the year and will return to normal cycle numbering in December 2012 and January 2013, when a Cycle 53 will be used. The dates below are correct.

Month MCC Posting Cycles Dates - Sunday thru Saturday # Work Days & Holidays Hrs
Oct 2011 201140 Oct 2 - Oct 8 19/1 152
  201141 Oct 9 - Oct 15    
  201142 Oct 16 - Oct 22    
  201143 Oct 23 - Oct 29    
         
Nov 2011 201144 Oct 30 - Nov 5 18/2 144
  201145 Nov 6 - Nov 12    
  201146 Nov 13 - Nov 19    
  201147 Nov 20 - Nov 26    
         
Dec 2011 201148 Nov 27 - Dec 3 24/1 192
  201149 Dec 4- Dec 10    
  201150 Dec 11 - Dec 17    
  201151 Dec 18 - Dec 24    
  201152 Dec 25 - Dec 31    
         
Jan 2012 *201202 Jan 1 - Jan 7 18/2 144
  201203 Jan 8 - Jan 14    
  201204 Jan 15 - Jan 21    
  201205 Jan 22 - Jan 28    
         
Feb 2012 201206 Jan 29 - Feb 4 19/1 152
  201207 Feb 5 - Feb 11    
  201208 Feb 12 - Feb 18    
  201209 Feb 19 - Feb 25    
         
Mar 2012 201210 Feb 26 - Mar 3 25/0 200
  201211 Mar 4 - Mar 10    
  201212 Mar 11 - Mar 17    
  201213 Mar 18 - Mar 24    
  201214 Mar 25 - Mar 31    
         
Apr 2012 201215 Apr 1 - Apr 7 20/0 160
  201216 Apr 8 - Apr 14    
  201217 Apr 15 - Apr 21    
  201218 Apr 22 - Apr 28    
         
May 2012 201219 Apr 29 - May 5 20/0 160
  201220 May 6 - May 12    
  201221 May 13 - May 19    
  201222 May 20 - May 26    
         
Jun 2012 201223 May 27 - Jun 2 24/1 192
  201224 Jun 3 - Jun 9    
  201225 Jun 10 - Jun 16    
  201226 Jun 17 - Jun 23    
  201227 Jun 24 - Jun 30    
         
July 2012 201228 Jul 1 - Jul 7 19/1 152
  201229 Jul 8 - Jul 14    
  201230 Jul 15 - Jul 21    
  201231 Jul 22 - July 28    
         
Aug 2012 201232 Jul 29 - Aug 4 20/0 160
  201233 Aug 5 - Aug 11    
  201234 Aug 12 - Aug 18    
  201235 Aug 19 - Aug 25    
         
Sep 2012 201236 Aug 26 - Sep 1 24/1 192
  201237 Sep 2 - Sep 8    
  201238 Sep 9 - Sep 15    
  201239 Sep 16 - Sep 22    
  201240 Sep 23 - Sep 29    

Exhibit 5.2.4-20 
FY 2012 C–23 Total Hourly Formulas

The hourly formulas of the C–23 are shown by title and line number below.

SECTION I: STAFF HOUR UTILIZATION

Total Insolvency–Line 13–113: Line 14–113A Chapter 7 No Assets + Line 15–113B Chapter 7 Assets + Line 16–113C Chapter 9/ABC/Receivership + Line 17–113D Chapter 11 + Line 18–113F Chapter 12 + Line 19–113H Chapter 13 Pre-Confirmation + Line 20–113I Chapter 13 Post-Confirmation + Line 21–113M Abandoned/Exempt Property + Line 22–113O Other Insolvency + Line 23–113P Chapter 15.

Total Bal Due Hours–Line 30: Line 1–101 Taxpayer Delinquent Account (TDA) Direct Case + Line 2–102 Unassigned Delinquent Account + Line 4–104 InterArea Other Investigation (OI) + Line 5–105 Federal Tax Deposit (FTD) Alerts + Line 6–106 Offer in Compromise (OIC) + Line 7–107 Taxpayer Advocate Services (TAS) + Line 8–108 Total Automated Lien System (ALS) + Line 9–109 Summons + Line 10–110 Total Lien Issues + Line 11–111 Suits + Line 12–112 Advisory Opinion + Line 13–113 Total Insolvency + Line 24–114 Discharge/Foreclosure + Line 25–115 PALS + Line 26–116 Seizure ICS Hours/Inventory + Line 27–117 Trust Fund Recovery Penalty (TFRP) + Line 28–118 Freedom of Information Act (FOIA)/ Disclosure/Miscellaneous + Line 29–119 Technical Service function (TSF) Decedent.

Del Return Hours–Line 34: Line 31–201 Taxpayer Delinquent Investigation (TDI) Direct Case + Line 32–202 Unassigned Delinquent Account + Line 33–204 InterArea Other Investigation (OI).

Total Local Compliance Initiative Program (CIP)–Line 35: Add together hourly sums reported by each Area 4872 Report for these time codes: 301 + 302 + 303.

Total Local Outreach–Line 36: Add together hourly sums reported by each Area 4872 Report for these time codes: 305 + 306 + 307 + 308.

Total Abusive Trust Avoidance Tax (ATAT) Collection Strategy–Line 68: Line 37–309 Abusive Trust Avoidance Tax (ATAT) + Line 38–310 Offshore Voluntary Compliance Initiative (OVCI) + Line 39–311 Offshore Voluntary Disclosure Initiative (OVDI) + Line 40–312 Intermediary Transactions + Line 41–313 Promoter + Line 42–314 Notice 2000-44 + Line 43–315 Announcement 2005-80 + Line 44–316 Federal Payment Levy Program (FPLP) Contract Vendor + Line 45–317 High Dollar Currently Not Collectible (CNC) + Line 46–318 Easement Settlement Offer + Line 47–319 Form 1099 Original Issue Discount (OID) Recovery + Line 48–320 Large Business and International (LB&I) Distressed Asset Trust (DAT) + Line 49–321 Internal Revenue Code (IRC) 6707A Penalty Assessment + Line 50–322 United Bank of Switzerland (UBS) + Line 51–323 Collection Strategy through Line 67–339 Collection Strategy.

Total 500 Series–Line 76: Line 73–502 Analysis/Perfection + Line 74–504 File Maintenance + Line 75–505 Clerical.

Total Direct Hours–Line 77: Line 30–Total Balance Due Program + Line 34–Total Delinquent Return Program + Line 35–Total CIP Program + Line 36–Total Outreach Local + Line 68–Total ATAT Collection Strategy + Line 69–360 Appeals + Line 70–361 Mutual Collection Assistance Request (MCAR) + Line 71–362 Solution Saturday + Line 72–Management Direct Case + Line 76–Total 500 Series.

Total Non-Direct Hours–Line 82: Line 78–401 Collateral Duties + Line 79–402 ADP Support + Line 80–403 ICS/ENTITY Support + Line 81–404 Coordinator Duties.

Total Training Hours–Line 83: Line 84–601 Collection Professional Education (CPE) + Line 85–602 Revenue Officer (RO) / Advisory and Insolvency (AI) Phase Training + Line 86–603 On-the-Job Instructor (OJI) + Line 87–604 Instructor Assignment + Line 88–605 All Other Training.

Total Overhead Hours–Line 92: Line 83–Total Training Hours + Line 89–610 Management + Line 90–611 Administrative + Line 91–613 Leave.

Total Available Hours–Line 93: Line 77–Total Direct Hours + Line 82–Total Non-Direct Hours + Line 92–Total Overhead Hours.

SECTION II: INFORMATIONAL HOURS

Total Informational Hours–Line 98: Line 94–406 Independent Reviewer + Line 95–621 Field Time + Line 96–622 Flexiplace + Line 97–623 Computer Downtime.

Detailed Out Total–Line 100: Line 101–Walk-In + Line 102–Automated Collection System (ACS) / Toll-Free + Line 103–Taxpayer Advocate Service + Line 104–Stakeholder Liaison + Line 105–Disaster Relief + Line 106–Other.


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