The following is a complete listing and definition of codes found on most IRS Individual Master Files pertaining to taxpayers. This flows from left to right, top to bottom.

PAGE NO-0001 - First page of transcript.

*IMF MCC TRANSCRIPT-COMPLETE* - This is the preferred transcript because it contains the most facts. There is also the, "IMF MCC TRANSCRIPT-SPECIFIC" which contains all facts for specific years. The MCC stands for Martinsburg Computer Center, Martinsburg, West Virginia.

EMP NO XX-XXX-XXXXX - This is the IRS employee who accessed the IRS computer, Integrated Data Retrieval System (IDRS), in order to generate this file. The first two digits are the location of the office. The second set of three numbers is the Unit or Section to which the employee is assigned and the final five numbers is the employee number.

ACCOUNT NO - This is your Social Security Number or EIN number.

XX-XX-1998 - This is the date on which this Transcript was generated.

NAME CONT - XXXX - NAME CONTROL - The first four letters of the taxpayers last name (for individuals) or the first four letters of the business name (for partnership, corporations). The name control is used to check master file and assure that the TIN corresponds with the proper taxpayer.

CYCLE - 1998XX - Weekly date of the year.

TC 148 HOLD IS P - Identifies a tax protester account. This code will be defined at length in another Chapter.
 

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FOR - XXXXXXXXXX - This was the IRS employee who originally requested this file to be generated.

BY - XXXXXXXXXX - This is the employee who accessed the IDRS computer and caused this file to be generated.

ON - XXXX1998 - This is the date which this file was generated.

TYP-C - Means, "IMF MCC TRANSCRIPT-COMPLETE".

TIME-XX:XX - Military time.

SRC-I - Secured Return Code - Individual.

PROCESSED ON-XXX - Day of year which this file was generated.

ENTITY AND TAX MODULE DATA FOUND ON MF - Self explanatory, data found on Master File.

1992 Name line year - This is the name listed on the return of the earliest available year.

1991XX ADDRESS LINE- Latest address available. Cycle the latest address change posted.

PRIOR NAME CONTROL- If your name has changed, the old name will appear here.

FZ> - - Master File left and right hand freeze codes. (Document 6209 at 8-61 and LEM 3(27)(68)0). Master File Freeze Codes- Master file processing uses alpha codes to identify specific conditions that are generated either systemically, during the processing operation, or manually, through input of a transaction code. These alpha codes are commonly referred to as "freeze" codes. This term is misleading since not all alpha codes indicate activity within a module or account is frozen. Various IDRS, (Integrated Data Retrieval System) conditions also affect the status of a module. Assessment/abatement actions, refunds, offsets, status updates, issuance of TDA (Taxpayer Delinquent Account) balance due notices or suspension of a CSED (Collection Statute Expiration Date) can be affected by these alpha codes or IDRS conditions. A freeze places a taxpayers account in a condition which requires additional action before the account can be settled.

LOC-XXXX - Last IRS Department or Office to access this file.

MFR-XX - Mailing Filing Requirement Codes, identify the types of returns a taxpayer must file. They are also used to identify the types of forms the IRS must mail to the taxpayer. (DOCUMENT 6209 at 8-61 and LEM (3(27)(68)0).

00 1040ES only--no 1040.

01 1040 not required.

02 1040A, 1040EZ (Schedules A,B).

03 1040Schedule A & B only Principal Non-Business Filer.

04 1040 full non-business (Sch. A,B,D,E).

05 1040 Business (Sch A,B,D,E,C,F).

06 1040SS.

08 INACTIVE.

09 1040NR.

10 Schedule F Business with farm package.

11 IMF Chile Care Credit Present.

12 Schedule R/RP present.

13 IMF 1040 EZ.

14 IMF 1040A (Sch. R/RD present). IRAF.

15 IMF 1040T.

0 Not Required to File.

8 INACTIVE.

VAL-1: Invalid SSN Refund Code; (13-28, 97 ed.)

This indicates that some other person or entity is using the same SSN.

1 Invalid SSN Freeze has been released by TC 290 or 300 or Scrambled SSN indicator of "2". This release is effective during the current year only.

2 Invalid SSN Freeze has been released by TC 150 Document Code 72 or 73 posting to this Temporary SSN. This release is effective during the current year only.

4 Account on the invalid segment and the invalid SSN Freeze has been released by a transaction (other than TC 100, 90X, 92X or 99X) which has posted to the account and the transaction name control matches the name control for this account on a file of update records of SSA which have not yet updated the DM-1 file. The DM-1 file is updated on a quarterly basis.

5 Combination of 1 and 4 above.

6 Combination of 2 and 4 above.

8 Account on invalid segment and a TC 510 posted to acct.

9 Combination of 1 and 8 above.

A Combination of 2 and 8 above.

C Combination of 4 and 8 above.

D Combination of 1, 4 and 8 above.

E Combination of 2, 4 and 8 above.

CAF-1 : Someone has "Power of Attorney" over your account. Centralized Authorization File - Powers of Attorney.

0 TC 961 Deleted or Revoked module.

1 1 representative authorized to receive notices.

2 2 representatives authorized to receive notices

3 1 representative authorized to receive notices and refunds.

4 2 representative authorized to receive notices and refunds.

5 No authorization to receive notices or refunds. No blind trust present. Other authorization present.

6 Reserved.

7 1 representative authorized to receive refund

8 Blind trust in effect

YEAR REMOVED - Only displays for accounts DROPPED/DELETED.

ENT EXT CYC - Entity Extraction Cycle (IRM 6209 Sec 13) this is the cycle that the account was last extracted from the IDRS (Integrated Data Retrieval System) Taxpayer information file. If no record of the last extraction, this space is blank.

FYM - Fiscal year and month.

SCS - Scrambled SSN indicator.

CRINV - Criminal Investigation Indicator. If "Z" appears after this code, there is an active criminal investigation.

130 - Transaction Code 130 indicates debt is being paid. Child Support or someother debt.

RUF - Reduce Unnecessary Filing.

RPTR - Taxpayer Repeater Indicator.

If Blank - Taxpayer is not a repeater.

1 - Taxpayer is a repeater, initial issuance of TDI/Notice for one tax module.

2 - Multiple Module issuance of TDI/Notice

3 - One module is in First Notice Status 19 or 21, and no other modules are in status 23 or 60

PMF - Payer Master File.

SHELT - Tax Shelter Indicator.

BANKRPT - Bankruptcy Indicator.

BLLC - Bankruptcy Litigation Location Code

ACCRTN - Accretion Indicator (Accumulation) If blank then not set.

1 - accretion invalid SSN release has been set for at least one TC 150.

MIN SE - Minister Self-Employment Tax Exempt Code.

1 - Form 4361 approved.

2 - Form 4361 denied.

4 - Form 4029 approved.

8 - Form 4029 denied.

9 - To reverse an entry.

JUSTIFICATION -

IRS EMPL - IRS Employee Indicator.

1 - Primary.

2 - Secondary.

3 - Both IRS Employees

FED EMPL - Federal Employee Indicator.

LAST RET - Year last return filed.

M/E - Math error code.

1 - Estimated tax discrepancy.

2 - Math error code.

3 - Multiple math error code.

COND - Filing condition code.

E - Even

B - Balance due

C - Credit elect

R - Refund

FLC - File location code. District or Service Center number.

Service Center/District Office Service Center Code

and Abbreviation

01 Augusta, ME 08 ANSC

02 Portsmouth, NH 08 ANSC

03 Burlington, VT 08 ANSC

04 Boston, MA 08 ANSC

05 Providence, RI 08 ANSC

06 Hartford, CT 08 ANSC

07 Chamblee Service Center (Atlanta) 07 ATSC

08 Andover Service Center 08 ANSC

09 Kansas City Service Center 09 KCSC

11 Brooklyn, NY 19 BSC

13 Manhattan, NY 19 BSC

14 Albany, NY 08 ANSC

16 Buffalo, NY 08 ANSC

17 Cincinnati Service Center 17 CSC

18 Austin Service Center 18 AUSC

19 Brookhaven Service Center 19 BSC

22 Newark, NJ 19 BSC

23 Philadelphia, PA 28 PSC

25 Pittsburg, PA 28 PSC

28 Philadelphia, PA 28 PSC

29 Ogden Service Center 29 OSC

31 Cincinnati, OH 17 CSC

33 Laguna Niguel, CA 89 FSC

34 Cleveland, OH 17 CSC

35 Indianapolis, IN 49 MSC

36 Chicago, IL 09 KCSC

37 Springfield, IL 09 KCSC

38 Detroit, MI 17 CSC

39 Milwaukee, WI 09 KCSC

41 St. Paul, MN 08 ANSC

42 Des Moines, IA 09 KCSC

43 St. Louis, MO 09 KCSC

45 Fargo, ND 29 OSC

46 Aberdeen, SD 29 OSC

47 Omaha, NE 29 OSC

48 Wichita, KA 18 AUSC

49 Memphis Service Center 49 MSC

51 Wilmington, DE 28 PSC

52 Baltimore, MD 28 PSC

54 Richmond, VA 49 MSC

55 Parkersburg, WV 17 CSC

56 Greensboro, NC 49 MSC

57 Columbia, SC 07 ATSC

58 Atlanta, GA 07 ATSC

59 Jacksonville, FL 07 ATSC

61 Louisville, KY 17 CSC

62 Nashville, TN 49 MSC

63 Birmingham, AL 07 ATSC

64 Jackson, MS 07 ATSC

66 Puerto Rico 28 PSC

68 Sacramento, CA 29 OSC

71 Little Rock, AR 18 AUSC

72 New Orleans, LA 18 AUSC

73 Oklahoma City, OK 18 AUSC

74 Austin, TX 18 AUSC

75 Dallas, TX 18 AUSC

76 Houston, TX 18 AUSC

77 San Jose, CA 89 FSC

81 Helena, MT 29 OSC

82 Boise, ID 29 OSC

83 Cheyenne, WY 29 OSC

84 Denver, CO 29 OSC

85 Albuquerque, NM 18 AUSC

86 Phoenix, AZ 29 OSC

87 Salt Lake City, UT 29 OSC

88 Las Vegas, NV 29 OSC

89 Fresno Service Center 89 FSC

91 Seattle, WA 29 OSC

92 Anchorage, AK 29 OSC

93 Portland, OR 29 OSC

94 San Francisco, CA 89 FSC

95 Los Angeles, CA 89 FSC

98 Foreign Operations District 28 PSC

99 Honolulu, HI 89 FSC
 

1994XX - Year and week last return was filed.
 

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The information within these stars is only found on an IMF-COMPLETE.
 

150 -------------------1976XX 12345-678-90123-4

152 -------------------1977XX 12345-678-90123-4

015 -------------------1978XX 12345-678-90123-4

013 -------------------1979XX 12345-678-90123-4

The foregoing transactions list major occurrences on the account such as; Returns filed and assessed, Address changes, Name changes, and others.

LOWER LEVEL MODS-INPUT SPECIFIC OR REQ 30 1987XX

This identifies any Modules, (Account years), which are not found on this COMPLETE TRANSCRIPT and that they can be found on a SPECIFIC or other TRANSCRIPT.

MODULES REMOVED TO RETENTION REG --- 30 196512 DO-XX CYCLE-197001 This refers to tax years, (MODULES), put on micro film.

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*TAX PERIOD 30 19XX12 * Tax module for yr 19XX, 1040 type tax.

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REASON CD - Used on the Taxpayer Information File (TIF) only.

MOD EXT CYC - Module Extraction Cycle, date which module was last extracted for the IDRS computer.

FS - Filing Status,

0 Single, filing declaration of estimated income tax.

1 Single Taxpayer.

2 Married taxpayer filing joint return.

3 Married taxpayer filing a separate return and spouse is also filing a return.

4 Unmarried Head of Household.

5 Widow(er) with dependent child.

6 Married filing separate return and spouse is not required to file a return.

7 Married filing a joint Declaration of estimated income tax.

CRINV - Criminal Investigation Indicator. If blank, no active investigation.

LIEN-4: The notation LIEN-4 indicates that there is lien data present on master file only.

Blank No lien data.

1 Lien data on IDRS only.

4 Lien data on MF only.

5 Lien data on IDRS and MF.

(13-59, 97 ed.)

XXXXX-XXX-XXXXX-X - Controlling document locator number under which all DLN's for this tax module are filed.

CAF-1 - Centralized Authorization File - Powers of Attorney.

FZ> - - Left and Right Hand Freeze codes.

TDA COPYS- TaxPayer Delinquency Account, Collection Potential Yield Score; "XXXX".

TDI COPYS- TaxPayer Delinquency Investigation, Collection Potential Yield Score; "XXXXXXX".

INT TOLERANCE - Interest Tolerance Code.

MATH INCREASE - Math increase caused by Math error.

HISTORICAL DO-XX: Indicates the District Office in which the return was filed.

BWNC - Back-up Withholding Notice Count.

BWI - Backup Withholding indicator- (11-60, 97ed.)

Individual Master File (IMF) taxpayers who underreport or fail to report their interest, dividend, patronage dividend, or original issue discount income are subject to Backup Withholding (BWH).

0 No BWH Consideration.

1 Potentially Liable (Receiving Notices for BWH).

2 Subject to BWH.

4 BWH Satisfied.

8 Suspended.

M Multiple Periods.

MF MOD BAL - Shows account balance for tax year.

ACCRUED INTEREST - Shows accrued interest for tax year.

ACCRUED PENALTY - Shows accrued penalty for tax year.

CSED - Collection Statute Expiration Date.

RSED - Refund Statute Expiration Date.

ARDI - Accounts Receivable Dollar Inventory.

0 - Credit Balance, zero balance or Debit balance smaller than $25,000.

1 - Debit balance of $25,000 to $99,999.99.

2 - Debit Balance of $100,000.00 to $999,999.99.

3 - Debit Balance of $50,000.00 or greater.

ASED - Assessment Statute Expiration Date.

SFR - If listed indicates a substitute for return was posted.

150 - Transaction Code - 150 - Return filed and tax liability assessed.

0.00 - Amount self assessed on return.

04151991 - Date which return was posted on Master File.

12345-678-90123-4 - Document Locator Number, (DLN), of the return.

Transaction information codes; (13-7, 97ed.) Appears after DLN of Return.

G Amended (G code) Return

X Indicates DLN

D Selected for Discriminate Function Regular

M Selected for Discriminate Function Special

F Final Return

CD - Correspondence Date.

SRC - Secured Return Code.

RCC - Return Condition Code.

ERR - Math Error Code.

TAX PER T/P - Tax per Taxpayer.

RET RCVD DT - Return Received Date.

F/C - Schedule F, C Indicator. Indicates Schedule F and/or C.

1 - C but no F.

2 - F but no G.

3 - C dominant.

4 - F dominant.

AGI - Adjusted Gross Income.

FOREIGN - Foreign Source of income. If set, value is "1".

FARM - Farmer/Fisherman indicator.

1 - latest return filed was from a farmer or fisherman

2 - prior year return filed was from a farmer or fisherman.

3 - Both latest & prior return filed was from a farmer or fisherman.

MF-P - Indicates non-penalty Form 2210 with the return.

XRF - Cross reference TIN on the account if there is one.

AEIC - Advanced Earned Income Credit.

PIA - Principal Industry Activity Code.

EXEMPT - Number of Exemptions claimed on the return for that period.

ENRGY - Residential Energy Credit.

LTEX - Lifetime tax exclusion indicator.
blank - no LTEX claim.

1 - taxpayer has validly exercised his/her once in a lifetime exclusion for the sale or transfer of a residence.

2 - Ambiguous or erroneous LTEX claim.

3 - valid LTEX claim involving former spouse owner.

4 - Duplicate LTEX claim.

TAXABLE INCOME - Taxable Income shown on return.

Penalty Supp - Penalty Suppress Indicator - A late or delinquent return indicator.

SET - Self Employment Tax.

TOTAL WAGES - From tax return.

MDP - Minimum Delinquency Penalty.

TOTAL INC TX - Tax shown on return.

EST TAX BASE - Estimated Tax Base.

PR YR BASE - Prior year tax base.

SHORT YR CD - Short year code.

ES FORGIVENESS % - Estimated Tax Forgiveness Percentage.

1ST SE - Primary Self-Employment Income.

2ND SE - Secondary Self-Employment Income.

Routing Transit Number - Number on the check, for automatic deposit of refund.

Account type - Savings or Checking.

Bank Account Number - Bank Account Number of record.

EFT - Electronic Funds Transfer.

0 - No EFT (for non-ELF filers), or an ELF and the refund has been completed using EFT.

1 - EFT number failed input processing validity checks.

2 - EFT denied for this module.

3 - EFT denied because actual refund differs from taxpayer amount.

4 - EFT refused by financial institution.

5 - EFT denied because the credit is frozen by an account or module freeze.

6 - EFT refund after settlement cycle.

9 - EFT return not requesting a direct deposit.

F8615 - Indicates child income is filed on return.

UNAPPLD CR ELECT - Unapplied Credit Election.

ES PEN - Estimated Penalty Indicator.

ES TAX PAYMENT - Estimated Tax Payment.

HIGH INCOME - Used in the Estimated Tax processing at the master file. Set when:

(a) Unreversed estimated tax payments and/or penalty are present on any of the past 3 year taxable periods; and

(b) Filing Status Code (FSC) is 3 and current year AGI is $37,500 or greater and CY AGI is $20,000 or more over prior year AGI; or

(c) FSC is other than 3 and current year AGI is $75,000 or greater and CY AGI is $40,000 or more over prior year AGI.

Values are -

1 Taxpayer met all high income conditions.

2 Taxpayer met at least one, but not all high income conditions.

PUTI - Primary Unreported Tip Income.

SUTI - Secondary Unreported Tip income.

PMEI - Primary Medicare Income.

SMEI - Secondary Medicare Income.

PMTI - Primary Medicare Tip Income.

SMTI - Secondary Medicare Tip Income.
 

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Each transaction which occurred on the taxpayers account are listed in this section. An example of the transaction will be as follows:

430 04151991 1,234.00 199118 12345-678-90123-4

1 2 3 4 5

As you can see there are five basic parts to this transaction.

1 - Transaction Code. This identifies the type of transaction which is taking place. These codes are defined in IRS Document 6209 at Section 8.

2 - Date of transaction.

3 - Monetary amount involved in this transaction.

4 - Weekly date of this transaction.

5 - Document Locator Number, (DLN), of this transaction.

The DLNs are broken down into seven parts, as follows:

12 3 45 - 678 - 901 23 - 4

1 2 3 4 5 6 7

1 - Identifies the location of the Service Center or District Office.

2 - Identifies the Tax Class involved with this transaction.

3 - Identifies the code number of the Document involved with this transaction.

4 - Julian date. Daily number of the year.

5 - Blocking Series. Manually input computerized identification of the transaction.

6 - Serial Number. Identification of computerized storage of the transaction.

7 - Yearly date which the transaction took place.

In order to develop an accurate accounting of what transpired with each transaction it is necessary to understand the meaning of each code within the transaction.

Transaction Codes most used are listed below:

TC 018 - Released undelivered refund check freeze.

TC 130 - Entire account frozen from refunding.

TC 131 - Reversal of TC 130 refund freeze.

TC 132 - Reversed TC 130.

TC 140 - Information Returns Processing, (IRP) Delinquency Inquiry. Establishes entity and/or Tax Module and Status Code 02 within the effected tax module.

DLN - XXX49-XXX-XXXXX-X - Document Code "49" indicates a Form 3177; Notice of Action for Entry on Master File.

TC 150 - Return filed and tax liability assessed. Entity created by TC 150.

TC 152 - Entity updated by TC 150.

TC 160 - Manually Computed Delinquency Penalty.

TC 166 - Delinquency Penalty. Penalty derived from amount listed on return. (IMF only).

TC 170 - Estimated Tax Penalty, valid Document Codes for 1040 or 1120 are 10,11,12,14,21,22; others are 17,18,24,47,51,54.

DLN - .

TC 176 - Estimated Tax Penalty.

TC 190 - Manually assessed interest transferred in.

TC 196 - Interest assessed.

TC 197 - Abatement of Interest assessed.

TC 240 - Miscellaneous Penalty.

TC 276 - Failure to pay tax penalty.

TC 280 - Bad check penalty.

TC 290 - Additional Tax Assessment.

TC 291 - Abatement of prior tax assessment.

TC 295 - Abatement of prior Tax assessment.

TC 300 - Additional Tax Assessment.

HOLD-CD>1 - If net module balance after posting is credit, holds credit until: DOC. Code 24 or 34 posts, - (8-141, 97ed.)

HOLD-CD>2 - If net module balance after posting is credit, holds notice and credit until: DOC. Code 24 or 34 posts. (8- 141, 97ed.)

EXAMINED DISPOSAL CODE:

DC01 - No-change with Adjustments.

DC03 - Applies only to returns if an agreement is received prior to the issuance of a 30 day or 60 day letter. Also applies to claims allowed in full and agreed claims partially allowed.

DC07 - APPEALED - RETURNS CLOSED TO APPEALS BEFORE ISSUANCE OF A 90 DAY LETTER, FPAA, FINAL PARTNERSHIP ADMINISTRATIVE ADJUSTMENT OR FSAA, FINAL S-CORPORATION ADMINISTRATIVE ADJUSTMENT. (12-12, 97ED.)

DC10 - Default-Applies only to returns if the taxpayer fails to reply after the issuance of a 90 day letter. (12-12, 97ed.)

DC11 - Tax Court petitioned.

DC12 - OTHER - Applies to any other manner of closing not identified above, such as direct transfers to Justice Department for settlement.

DC13 - Undeliverable 90-day letter, Final Partnership Administrative Adjustment (FPAA) or Final S-Corporation administrative Adjustment, (FSAA). (12-12, 97ed.)

AO - 110 - Tax Court not petitioned. Atlanta, Georgia.

AO - 212 - Tax Court petitioned, Greensboro.(12-29, 97ed.)

AO - 215 - Tax Court petitioned, Nashville, TN.

870D- Waiver Date, ASED - .

TC 320 - Fraud Penalty.

TC 336 - Interest Assessment.

TC 350 - Negligence Penalty, valid Document Codes for 1040 or 1120 are 11,12,21,22; all others are 47,54.

TC 360 - Fees and Collection costs.

TC 370 - Account transferred in form Retention Register.

TC 420 - Examination Indicator - Indicates that the return has been referred to the Examination or Appeals Division.

TC 421 - Reverse Examination Indicator.

NON-EXAMINED DISPOSAL CODE -

DC20 - Accepted as filed by Classification All returns (other than DIF) accepted on manual classification (estates, gift, etc.)

DC35 - Surveyed-Excess Inventory.

DC45 - Reference and information. Valid only if Source code is 45.

DC99 - Other - only to be used for:

(a) Information reports accepted by Chief, PSP or Examination Branch in the Service Center. (Valid with source code 60 only).

(b) The establishment of a linkage on PCS, Partnership Control System, you can identify these records if there is a TC 421 with Disposal Code 99 and a TC 424 with the same DLN present on Master File.

(TC 424)- Examination Request Indicator - Return referred to Examination or Appeals Division. Generates Examination opening inventory information. Deletes record, if present from DIF file. This Transaction can also be generated for IMF when an IRP Underreported Case is referred to Examination generated as a result of input through PCS, (Partnership Control System.) (8-24, 97ed.)

TC 425 - Reversed TC 424. (12-3, 97ed.)

Source Codes -

05 Pickup Related - DIF Related.

10 Multi-year Examination-DIF related.

12 Delinquent Return - DIF Related.

17 Tax Shelter Program.

20 Regular Classification. (SC - only).

24 Non-filer/Refusal to file TDI.

25 Substitute for Return.

32 Carryback Refund.

39 Tax Shelter Related Pickup.

44 Delinquent Return Related to Non-DIF.

45 Reference and information. SC only.

65 Referred to Collection.

66 Criminal Investigation.

67 Other EP/EO KDO Referral.

90 Fraud Regular.

Project Codes -

010 Related Control.

020 Delinquent Return.

021 Substitute for Return.

037 Potential Criminal Investigation Referral/non-filer.

041 Current return pick-up.

102 Real Estate.

109 Leasing.

154 Nonfiler/SFR.

165 Failure to File.

787 Local Definition.

ORG- Origination Code - Field Office Code.

TC 430 - Estimated tax payment.

TC 460 - Extension of Time for Filing.

TC 470 -Taxpayer Claim Pending, for Closing Codes (11-55, 97 ed.).

TC 474 - Interrupts Normal Delinquency Processing, Creates unscheduled delinquent return period on MCC Master File or to prevent IDRS Delinquency notice or TDI issuance for specific Delinquent Return notice status period present on IDRS Taxpayer Information File (TIF). Establishes tax module; posts status 02 with status indicator "C" to module when established or if module has status less than 02. BMF or EPMF delinquency check will issue Compliance for 02 "C" Status period on first check made after TC 474 is reversed or after number of cycles (input with TC 474) has expired since posting. Expiration of TC 474 delay (number of input cycles) or reversal of TC 474 will cause the module to revert to the prior TDI notice status and continue TDI processing. Use TC 590 and reverse with TC 592 to force account into TDI status.

TC 520 - IRS Litigation Instituted.

Closing Codes:

CC - 70 Litigation. Entire account.

CC - 72 Tax Court Case.

CC - 75 Litigation, entire account.

CC - 81 Litigation.

CC - 85 Bankruptcy.

CC - 89 Bankruptcy.

1 Chapter 7.

2 Chapter 9.

3 Chapter 11.

4 Chapter 13.

5 Chapter 12.

AO - 210 - Tax Court petitioned.

AO - 212 - Tax Court petitioned.

TC 521 - Reversal of TC 520. (Litigation.)

TC 530 - Currently not Collectable Account.

COLL-CLS-CD>12 - Unable to contact.

COOL-CLS-CD>28 - Unable to pay, follow up if Total Positive Income of subsequent return is 18,000 or more.

COLCLOS- 32 Unable to pay, follow up if Total Positive Income of subsequent return is 30,000 or more. (11-55, 97ed)

TC 560 - Waiver Extension of date Assessment Statute Expires.

TC 563 - Waiver Extension of date Assessment Statute Expires.

TC 570 - Additional Liability Pending.

TC 582 - Lien Indicator.

TC 583 - Reverse Lien Indicator.

TC 590 - Not liable this tax period, little or no tax due.

COLCLOS-18, Return in process on or after Program completion date.

COLCLOS-52, Little or no tax due.

COLCLOS-53, Taxpayer due refund.

CLS-CD>57 - Collection Field Function, Special Procedures Function.

COLCLOS-75, Not liable for return (BMF-NMF).

COLCLOS-77, Service Center Collection Branch.

TC 591 - No longer liable for tax.

TC 592 - Reverse 59X Transaction.

TC 593 - Unable to locate.

TC 594 - Return previously filed.

COLCLOS-83, Service Center Collection Branch. (11-44, 97ed.)

TC 595 - Referred to Examination.

COLCLOS - 18 Return in process on or after Program Completion Date.

CLS-CD>57 - Collection Field Function, Special Procedures Function.

COLCLOS-88 - Service Center Collection Branch, (SCCB), SFR Program referral.

TC 599 - SFR Program Unagreed. SCCB.

TC 608 - Statute Expiration Clearance to Zero Balance and Remove.

TC 610 - Remittance with return.

TC 640 - Advance payment of determined deficiency or underreporter proposal.

TC 641 - Dishonored Check on Advance Payment. Records a dishonored check issued as advance payment (TC640) and reduces credit in whole or in part. BMF/IMF: releases TC 640 freeze if net of 64X transactions reach zero. If not accompanied by secondary TC 280, TC286 is generated. Payment amt.

TC 643 - Payment.

TC 660 - Estimated Tax.

TC 662 - Correction of 660 processed in error.

TC 663 - Payment.

TC 670 - Subsequent Payment.

Designated Payment Codes (DPC) are two digit codes which serve a three-fold purpose. Use of a DPC on all posting vouchers is now mandatory with Transaction Codes 640, 670, 680, 694, and 690. DPCs are used to:

(a) facilitate identification of payments which are designated to trust fund or non-trust fund employment taxes. In such cases, they are input with payments to Form 941 (MFT 01), Form 720 (MFT 03), Form CT-1 (MFT 09), Form 943 (MFT 11), and Form 1042 (MFT 12).

(b) indicate application of a payment to a specific liability when the civil penalty contains both Trust Fund Recovery penalty and any other type of civil penalty. In these cases, they are input to MFT 55 only.

(c) identify the event which resulted in a payment. This is done at the time that a payment is processed and may be used with any MFT to which the payment transaction code will post. Data from this type of input is accumulated on a national basis to determine the revenue effectiveness of specific collection activities. (11-70, 97 ed.).

DPCs and their definitions are:

00 DPC not present on posting voucher. Used only for terminal input when DPC is not present. Not to be used on posting voucher.

01 Non-Trust Fund.

02 Trust Fund.

03 Undesignated bankruptcy payment.

04 Levy on State income tax refund.

05 Notice of Levy.

06 Seizure and Sale.

07 Federal tax lien.

08 Suit.

09 Offer in Compromise.

10 Manually monitored installment agreement.

11 Bankruptcy, designated to trust fund.

12 Cash bond credit (allowed with TC 640 only).

13 Payment in response to reminder notice for Form 1040 TY 9312 and subsequent.

14 Authorization given by taxpayer to apply payment to expired CSED account.

99 Miscellaneous payment other than 01 through 11 above.

TC 673 - Subsequent Payment processed in error.

TC 701 - Reverse generated overpayment credit applied.

TC 706 - Generated overpayment applied from another tax module.

TC 716 - Generated overpayment credit applied from prior tax period.

TC 736 - Generated interest overpayment applied.

TC 766 - Generated refundable credit allowance.

TC 767 - Reversal of TC 766.

TC 776 - Overpayment, interest due.

TC 777 - Reversal interest due.

TC 806 - Credit for Withheld Taxes and excess FICA.

TC 821 - Reverse Generated Overpayment, Credit Transferred.

TC 826 - Overpayment Transferred to another tax period.

TC 836 - Overpayment Credit Elect Transferred to next period tax.

TC 846 - Refund of overpayment.

TC 856 - Overpayment interest transfer by computer.

TC 912 - Investigation; Reverses the TC 914 freeze.

TC 914 - Active Intelligence Investigation; Module assigned to CID. Establishes modular freeze which causes all transactions except the following to go unpostable: IMF only--Corr. UPC 183; IMF/BMF--TC 428, 910, 912, 920 and 99X; BMF only--Corr. UPC 333, TC 019, 424 (SPC 049).

TC 922 - IRP Underreporter. (Information Returns Processing).

Process code:

01 - Criminal Investigation.

02 - Returns processing.

03 - Automated Underreporter Project.

09 - Establish IDRS control base-CP-2000 interest pending.

21 - Discrepancy accounted for.

29 - Return cannot be secured.

55 - CP-2000 (establish IDRS control base).

62 - Case closed to field audit. (1000)(Acknowledgement letter/Aims).

67 - Fully agreed-(no closure letter).

TC 924 - IRP Communications transaction. Backup Withholding Notices being sent.

TC 960 - Add Centralized Authorization File (CAF). Legal Counsel.

TC 961 - Reverse CAF indicator.

TC 962 - Updates CAF File.

TC 971 - Amended\Duplicate Return Cross Reference TIN/TAX Period Data. DLN - (for action codes see 8-167, 97ed.)

Action Codes:

10 - Amended return forwarded to adjustments.

38 -Case qualifying for early intervention Processing.
 

TC 977 - Credit - Posted Amended Return.

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MF-STAT 04 Extension to file.
 

MF-STAT DATE STATUS AMOUNT/DO CYC

02 081587 00 8733
 

This MF-STAT 02 indicates that the process identifying you as a Back-up Withholding Agent was completed in a prior year. Also indicates that your account has been sent to CID.
 

02 021487 00 8708

02 030987 IND>1 DO 38 8708

02 110287 IND>2 DO 23 8742

02 121487 IND>3 DO 23 8748

02 033087 IND>4 DO 38 8711

The foregoing Delinquency Notices indicate a four notice process to verify that you failed to report your interest, dividend, patronage dividend or original issue discount income which causes you to become subject to Backup Withholding.

03 041387 IND>5 DO 38 8713

03 041888 IND>5 DO 38 8814

03 100989 IND>5 DO 38 8939

03 101893 IND>5 DO 38 9340

The foregoing TDI Status indicators provide the issuance of Form TYD-14 to be included in the TDI process. This account contains a TC 148 condition which generated the "MF STAT 03". This "03" along with indicator 5 has been input to identify a narcotics case. (11-32, 97 ed.). Input on Form 5546, TDA Type (Primary Selection Code) for BMF only. (LEM 3(27)(68).1 (c),0-237).

03 111290 IND>6 DO 57 8739

MF STAT- "03-6" has been input to identify a Special Enforcement Program case. (11-32, 97ed.) Input on Form 5546, TDA Type (Primary Selection Code) for BMF only. (LEM 3(27)(68).1 (c),0-237.

03 072390 IND>7 DO 57 9028

MF STAT- "03-7" has been input to identify a false refund case. (11-32, 97ed.)

03 100989 IND>8 DO 57 9016

MF STAT- "03-8" has been input to identify an erroneous refund case. (11-32, 97ed.)

06 120986 0.00 8651

Delinquent Return not filed. Collection activity suspended while examination or Criminal investigation review, or until another tax period posts to the Master File. (8-57, 97ed.)

02 033387 IND>C DO 8714

Y coded compliance issued by next scheduled delinquency check. TC 474 posting to a module in "00" status, or when it will establish a module. (11-42, 97ed.). The "Y" coded cases indicates that a prior TC was erroneously input or that TDI issuance was accelerated through the input of a TC 590 followed by a TC 592. (11-32, 97ed.) This process for BMF only.

02 033387 IND>B DO 8508

Module on compliance coded for issuance of 1st and 2nd notice only. (Account met BMF suppression criteria or IMF notice only.)
 

MF-STATS - Defined: (8-57, 97ed.)

"10" - Return filed and assessed or, if MFT 13, TC240 posted, no tax liability or even balance on filing.

"12" - Return filed, overpaid or paid.

"20" - Return Filed and assessed, first notice issued.

"21" - First notice. Settlement Notice.

"54" - Second notice issued, CP 502.

"56" - Third notice issued, CP 503.

"58" - Fourth notice, Notice of Levy.

"60" - Installment Agreement.

"22" - TDA Regular, (ACS) Automated Collection Service.

Status 22 is used for BMF only.

"26" - Return filed and assessed, TDA issued, awaiting paper or Inventory Control System (ICS) assignment, Collection Field Function, (CFF). (8-59, 97ed.)

"23" - Return filed and assessed, module below TDA tolerance.

"48" - Generated by command code STAUP when status 20,22,24,26,54 or 58 is requested with a significant (non-zero) number of cycles to delay. suppresses the IDRS balance due notice for up to 15 cycles, depending on control base information. This code may be unique to IDRS or vary in meaning from similar MF status codes.