IRS Abbreviations, Terms, & Acronyms Flashcards
Learn the tax representation relevant IRS Abbreviations, Terms, & Acronyms
ACA
Affordable Care Act
ACS
Automated Collection System
AMS
Account Management Services
APR
Apology rendered or Applicable Rate
ASED
Assessment Statute Expiration Date
AUR
Automated Under-Reporter
BFS
Bureau of Fiscal Service (formerly FMS)
BMF
Business Master File
Bus. Days
Workdays (does not include weekends or holidays)
CAF
Centralized Authorization File
CAP
Collection Appeals Program
CCA
Chief Counsel Advice
CDP
Collection Due Process Hearing (Appeals)
CEP
Coordinated Examination Program
CFO
Chief FOIA Officer
CFR
Code of Federal Regulations
CI
Criminal Investigation
CRU
Centralized Reconsideration Unit
CSED
Collection Statute Expiration Date
DATC
Doubt as to Collectibility
DATL
Doubt as to Liability
CNC
Currently Non-Collectible
DCSC
Doubt as to Collectibility with Special Circumstances
DOJ
Department of Justice
DV
Disclosure of taxpayer verified- Taxpayer Authenticated
ETA
Effective Tax Administration
FMS
Financial Management Services (now known as BFS)
FOIA
Freedom of Information Act
FPLP
Federal Payment Levy Program
FUD
Follow up Date
GAO
Government Accountability Office
GM
Group Manager
IA
Installment Agreement
IDRS
Integrated Data Retrieval System
IMF
Individual Master File
IPSU
Identity Protection Specialized Unit
IRC
Internal Revenue Code
IRM
Internal Revenue Manual
IRMF
Information Returns Master file
LTA
Local Taxpayer Advocate
MF
Master File
NCD
Next Contact Date
NDA
No data available
NFTL
Notice of Federal Tax Lien
NMF
Non-Master File
NOD
Notice of Deficiency
NSIA
Non-Streamlined Installment Agreement
OE
Offer Examiner
OS
Offer Specialist
OIC
Offer in Compromise
PA
Penalty Abatement
PII
Personally Identifiable Information
PFANG
Phone, fax, address, name given
PLR
Private Letter Ruling
POA
Power of Attorney
PPIA
Partial Payment Installment Agreement
PTIN
Preparer Tax Identification Number
P & I
Penalties and Interest
RA
Revenue Agent
RAR
Revenue Agent Report
RCP
Reasonable Collection Potential
RRA 98
IRS Restructuring and Reform Act of 1998
RO
Revenue Officer
RSED
Refund Statute Expiration Date
SA
Special Agent
SB/SE
Small Business/Self-Employed
SFR
Substitute for Return
SIA
Streamlined Installment Agreement
SOL
Statute of Limitations
SSN
Social Security Number
TA
Taxpayer Advocate
TAM
Technical Advice Memoranda
TAO
Taxpayer Assistance Order
TAP
Taxpayer Advocacy Panel
TCO
Tax Compliance Officer
TFRP
Trust Fund Recovery Penalty
TIGTA
Treasury Inspector General for Tax Administration
TIN
Taxpayer Identification Number
TOP
Treasury Offset Program