General Acronyms — Internal Revenue Manual Part 8. Appeals

Acronym

Acronym Definition

ABINT

Abatement of Interest

TC 971 Action Code

ACA

Affordable Care Act

ACDS

Appeals Centralized Database System

ACM

Appeals Case Memorandum

ACS

Automated Collection System

ACT/DMI

Automated Computation Tool (Decision Modeling Inc.)

AGI

Adjusted Gross Income

AIVP

Appeals Inventory Validation Process

AMT

Alternative Minimum Tax

ANMF

Automated Non-Master File

AOC

Appeals Office Code

AOIC

Automated Offer In Compromise

Appeals

Adjustment Pending

APO

Army or Air Force Post Office

APS

Account and Processing Support

ARDI

Accounts Receivables Dollar Inventory

ASED

Assessment Statute Expiration Date

ATCL

Appeals Team Case Leader

ATE

Appeals Technical Employee which includes:

Appeals Officer

Hearing Officer

Settlement Officer

Appeals Team Case Leader

ATM

Appeals Team Manager

ATT

Appeals TEFRA Team

AUR

Automated Underreporter

BMF

Business Master File

BOD

Business Operating Division

Blocking Series

CAF

Centralized Authorization File

CAP

Collection Appeal Program

CAR

Case Activity Record

Closing code associated with a Transaction Code (TC) e.g. TC 52X

ACDS Closing Code

Command Code

CCISO

Cincinnati Centralized Innocent Spouse Operation

CCP

Compliance Case Processing

CDI

Corporate Data Initiative

CDP

Collection Due Process

CDP/EH

Collection Due Process Equivalent Hearing

CDPTD

Collection Due Process Timeliness Determination

CFO

Chief Financial Officer

Computer Generated

Criminal Investigation

CNC

Currently Not Collectable

CPM

Control Point Monitor

CRN

Credit Reference Number

Case Support

CSED

Collection Statute Expiration Date

CTF

Campus TEFRA Function

CVPN

Civil Penalty

DATC

Doubt as to Collectability

DATL

Doubt as to Liability

Disposal Code

DDIA

Direct Deposit Installment Agreement

DIMS

Docketed Information Management System

DKTNO

Docket Number

DLN

Document Locator Number

District Office

DPC

Designated Payment Code

DPO

Diplomatic Post Office

E&G

Estate and Gift

E3210

Electronic 3210

EDL

Electronic Docket List

EEFax

Electronic Employee Fax number

Equivalent Hearing

EIC

Earned Income Credit

EIN

Employer Identification Number

EITC

Earned Income Tax Credit

EMPL

Employment

EP/EO

Employee Plan Exempt Organization

EPSS

Electronic Products & Services Support

Estate Tax

ESA

Coverdell Education Savings Accounts

Excise

FBAR

Foreign Bank and Financial Account

Field Examination

FLC

File Location Code

FOIA

Freedom of Information Act

FPAA

Final Partnership Administrative Adjustment

FPO

Fleet Post Office

Filing Status

FTE

Flow Through Entity

FTM

Fast Track Mediation

FTS

Fast Track Settlement

Hold Code

HOH

Head of Household

HSA

Health Savings Accounts

Installment Agreement

IAT

Integrated Automation Tool

IDT

Identify Theft

IGM

Interim Guidance Memorandum

IMF

Individual MF

IMS

Issue Management System

INNSP

Innocent Spouse

INTL

International

IRA

Individual Retirement Account

IRA MF

Individual Retirement Account MF

IRC

Internal Revenue Code

IRM

Internal Revenue Manual

IRN

Item Reference Number

IRS

Internal Revenue Service

ISTS

Innocent Spouse Tracking System

ITIN

IRS Individual Taxpayer Identification Number

LOJ

Lack of Jurisdiction

MAAS

Manual Assessment (Literal used to identify a Quick Assessment)

Master File

MMIA

Manually Monitored Installment Agreement

MEF

Modernized E-File

MFJ

Married Filing Joint

MFS

Married Filing Separate

MFT

Master File Tax

MOIC

Monitoring Offer In Compromise

Manual Refund

MSA

Archer Medical Savings Accounts

NAP

National Account Profile

Non-Filer

NMF

Non-Master File

NOD

Notice of Determination

NPS

Non-Petitioning Spouse

NPY

Non-Petitioned Year

NRS

Non-Requesting Spouse

NRU

Non-Returns Unit

NSD

No Source Document

OAR

Operations Assistance Request

OIC

Offer In Compromise

OMB

Organizational Mailbox

Operations Support

PAM

Post Appeals Mediation

Post Closing

Priority Code

PCS

Partnership Control System

PDC

Posting Delay Code

PDIA

Payroll Deduction Installment Agreement

PEAS

Processing Employee Automated System

PENAP

Penalty Appeal

PER

Potential Error Report (AQMS)

PICF

Partnership Investor Control File

PII

Potentially Identifiable Information

POA

Power of Attorney

POD

Post of Duty

PPIA

Partial Pay Installment Agreement

Premature Referral

PRN

Penalty Reference Number

Petitioning Spouse

PTM

APS Processing Team Manager

Q/A

Quick Assessment (Manual Assessment MAAS)

RAR

Revenue Agents Report

RDD

Return Due Date

REF

Reference

REP

Representative

Retained Jurisdiction

RFRTN

Reference Return

RRAP

Rapid Response Appeals Process

RRB

Railroad Retirement Board

Requesting Spouse

RSD

Retained Source Document

RSED

Refund Statute Expiration Date

SB/SE

Small Business Self-Employed

Source Code (If not used for Source Code, may be used to indicate Service Center (Campus) e.g. SC Claim)

Source Document

SFR

Substitute For Return

SND

Statutory Notice of Deficiency

SPDER

Servicewide Policy, Directives and Electronic Research

SSN

Social Security Number

Status

SUB

Substitute For Return (ACDS Statute Code)

TAS

Taxpayer Advocate Service

TBOR2

Taxpayer Bill of Rights 2

Transaction Code

TCS

Tax Computation Specialist

APS Tax Examiner

TE/GE

Tax Exempt Government Entities

TEFRA

Tax Equity and Fiscal Responsibility Administration

TETR

Telephone Excise Tax Refund

TFINV

TEFRA Investor

TFRP

Trust Fund Recovery Penalty

TIN

Taxpayer Identification Number

TIPRA

Tax Increase Prevention and Reconciliation Act of 2005

Team Leader

TLCATS

Tax Litigation Counsel Automated Tracking System

Team Member

TMP

Tax Matters Partner

Transfer

Taxpayer Services

TSA

Technical Services Advisory

TXI

Taxable Income

UNC

Unclaimed Notice

UND

Undeliverable Notice

USTC

United States Tax Court

VTS

Validation Tracking System

Withholding

WHC

Withholding Compliance

WUNO

Workunit Number