Controlling DLN This document locator number (DLN) controls the location of a return in the files. It can be an…
Control DLN The DLN under which a return is filed. May be the TC 150 DLN or a refile if…
Control Date Recap (CDR) A summary of DLN control date of pre-journalized money amount listed on the corresponding tape of…
Composite Mail Processing System (COMPS) This system will allow both incoming and outgoing mail to be processed at an increased…
Collection Location Code (CLC) The campus that will be responsible for the collection activities if needed.
Claim - FORMAL A request prepared by or for the taxpayer submitted on Form 1040X, 843, and 1120X to reduce…
Claim - INFORMAL A letter or other document, not on Form 843, but prepared and signed by the taxpayer, requesting…
Check Digit A check digit consists of two alphabetic characters. These characters are determined by the computer applying a mathematical…
Calendar Year Filer Taxpayer whose fiscal or filing year coincides with the calendar year ending in December.