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