| Acronyms or Terms | Name or Definition of Terms |
| AB | Advocate Advisory Board |
| ACA | Affordable Care Act |
| ACS | Automated Collection System |
| Adj or adjmt | Adjustment |
| Advocacy Initiative | The overall advocacy process: from identification of the underlying Advocacy Issue through implementation of the accepted Advocacy Proposal. |
| Advocacy Issue | The underlying problem or issue that creates disservice or inequity to taxpayers or otherwise adds to taxpayer burden. |
| Advocacy Memoranda | A memorandum issued by the National Taxpayer Advocate to an operating division to request a change in procedure. |
| Advocacy Project | An Advocacy Submission after it has been accepted for further development and assignment on the Systemic Advocacy tracking system. Projects requiring immediate intervention, administrative or legislative change, and those identified as proactive advocacy assignments fall under the umbrella of being an Advocacy Project. |
| Advocacy Proposal | A formal, written memorandum of a recommended change that is presented to an operating division (or area empowered to implement the change) after completion of an administrative Advocacy Project. |
| Advocacy Submission | An idea, suggestion, or problem report that may lead to an Advocacy Project which results in a change in legislative proposal, improvement in taxpayer service, or a reduction in taxpayer burden. |
| AE | Advocacy Efforts |
| AFI | Alpha Function Indicator |
| AIE | Advocacy Implementation and Evaluation |
| AIMS | Audit Information Management System |
| AM | Answering machine |
| AMS | Account Management Services |
| ANMF | Automated Non-Master File |
| AP | Action Plan |
| APR | Apology rendered or Applicable Rate |
| APTC | Advanced Premium Tax Credit (ACA) |
| ARC | Annual Report to Congress |
| ATA | Account Technical Advisor (formerly CTA) |
| ATAO | Application for Taxpayer Assistance Order |
| AUR | Automated Underreporter |
| BFS | Bureau of Fiscal Service (formerly FMS) |
| BM | Business Modernization |
| BMF | Business Master File |
| BOD | Business Operating Division |
| BOE | Business Objects Environment |
| BPR | Business Performance Review |
| Business Days | Workdays (does not include weekends or holidays) |
| CA | Case Advocate |
| CABIC | Case Assistance by Issue Code |
| CADE | Customer Account Data Engine |
| Calendar days | Actual number of days including holidays and weekends |
| CAP | Congressional Affairs Program or Collection Appeals Program |
| CAWR | Combined Annual Wage Reporting |
| CC | Canceled check(s), courtesy copy or carbon copy |
| CCI | Centralized Case Intake |
| CEAS | Correspondence Examination Automation Support |
| CEP | Coordinated Examination Program |
| CI | Criminal Investigation |
| CIS | Collection Information Statement or Correspondence Imaging System |
| CK/CKD | check/checked |
| CNTA | Counsel to the National Taxpayer Advocate |
| Cong | Congress person or Congressional |
| Cross Functional | Groups or teams composed of employees from multiple functions or units |
| CRU | Centralized Reconsideration Unit |
| CTA | Campus Technical Advisor, now known as ATA |
| DBA | Doing business as |
| DEDCA | Deputy Executive Director Case Advocacy |
| DEDSA | Deputy Executive Director Systemic Advocacy |
| DEDSA-PA | Deputy Executive Director Systemic Advocacy – Proactive Advocacy |
| DEDSA-TA | Deputy Executive Director Systemic Advocacy – Technical Advocacy |
| Designee | Individual delegated authority to perform duties of someone else |
| DNTA | Deputy National Taxpayer Advocate |
| DV | Disclosure of taxpayer verified- Taxpayer Authenticated |
| e-trak | Electronic Tracking System |
| ECD | Estimated Completion Date — Projected date for case resolution communicated to the taxpayer/representative. |
| EDCA | Executive Director, Case Advocacy |
| EDSA | Executive Director, Systemic Advocacy |
| EIR | Early Intervention Review |
| Employee Number | This is either your badge number or IDRS number |
| Enforcement Actions | Liens, levies, and seizures |
| EUP | Employee User Portal |
| External Transfer | To transfer ownership of a TAS case to another TAS Office |
| FATCA | Foreign Account Tax Compliance Act |
| FMS | Financial Management Services, now known as BFS |
| FP | Fully paid |
| FPLP | Federal Payment Levy Program |
| Form 8821 | Tax Information Authorization Form |
| Form 911 | Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) |
| Form 9102 | Taxpayer Assistance Order (TAO) |
| FSA | Field Systemic Advocacy |
| FU/FD | Functional Unit/Division |
| FUD | Follow up Date — An internal date used by TAS to manage the movement of the case to resolution. Used to document when the advocate plans to follow up on the action taken. The FUD is determined on the date of the action. The time-frame is based on the required action. |
| GAB | Guidance Advisory Board |
| GAO | Government Accountability Office |
| GL | Governmental Liaison |
| GM | Group Manager |
| History Screen | Screen on TAMIS where case actions are documented with corresponding dates. |
| HR | Human Resources |
| IA | Intake Advocate or Installment Agreement |
| **IA ADJ** | Input of an account adjustment (TAMIS History Literal) |
| **IA CHKCL** | Initiate a Refund Trace (TAMIS History Literal) |
| **IA Stat 60** or generic **IADA** | Input Streamline or Guaranteed Installment Agreement (TAMIS History Literal) |
| IAT | Integrated Automation Technologies |
| ICS | Inventory Control System or Integrated Collection System |
| ID/self/TAS | Identified self, name, badge #, phone and fax # and TAS handling. |
| IDRS | Integrated Data Retrieval System |
| IDTVA | Identity Theft Victims Assistance Unit |
| IGM | Interim Guidance Memorandum |
| IMD | Internal Management Documents |
| IMD SPOC | Internal Management Document Single Point of Contact |
| IMF | Individual Master File |
| Immediate Intervention | An expeditious response to an operational issue identified internally or externally that adversely affects customers for which there is not enough time for the normal corrective process to work. |
| Initial Research | Research on IDRS or other systems to determine status of case and location for assignment. |
| Initiating Office | The point of contact office |
| Internal Transfer | To transfer ownership to a particular unit or operation within the same Local TAS Office. |
| IPSU | Identity Protection Specialized Unit |
| IS&SP | Intake Support and Special Projects |
| ITA | Interactive Tax Assistant |
| ITAP | Internal Technical Advisory Program |
| ITAR | Identity Theft Assistance Request |
| i-trak | Document tracking application which replaced the Executive Control Management System (ECMS) |
| IVO | Integrity and Verification Operation |
| JRC | June Report to Congress |
| Legislative Proposal | A formal, written memorandum of a recommended change to an existing law or enactment of a new law that is presented to the National Taxpayer Advocate after completion of a legislative Advocacy Project. |
| LMOAM | Left message on answering machine |
| LMTCB/LCBM | Left message to call back/Left call back message |
| LTA | Local Taxpayer Advocate |
| M&PA | Management and Program Analyst |
| MEC | Minimum essential coverage (ACA) |
| MF | Master File |
| MSG | Message |
| MTCB | Message to call back |
| NCD | Next Contact Date — A promised date given to the taxpayer or representative as to when next contact will be made by the TAS employee. |
| NDA | No data available |
| NFTL | Notice of Federal Tax Lien |
| NLT | No later than |
| NMF | Non Master File |
| NTA | National Taxpayer Advocate |
| OAR | Operations Assistance Request — Request for action/assistance from the Operating Division or Function. |
| OBR | Offset Bypass Refund |
| OD/Function | Operating Divisions or functions of the IRS that do not include TAS |
| OIC | Offer in Compromise |
| OOO | Out of office |
| Operating Divisions and Functional Units | Divisions outside of TAS (e.g., Wage & Investment, TE/GE, Small Business/Self Employed, Appeals) |
| Oral Evidence | Information given by either phone or in person without the benefit of written evidence (e.g., receipts) |
| Open Control | IDRS/AIMS/ACS, etc. open assignment control. Before any action is taken on an account with an open control, make contact with the person controlling the account. |
| P & I | Penalties and Interest |
| PA | Program Analyst |
| PANG | Phone, address, name given |
| **Pay EXT** | Input an Extension of Time to Pay (TAMIS History Literal) |
| PCA | Plan corrective action |
| PCIC | Primary Core Issue Code |
| *PDT* | Potentially Dangerous Taxpayer indicator on IDRS |
| PFANG | Phone, fax, address, name given |
| PFANBATCGA | Phone, fax, address, name given, badge (ID), apology, TAS Confidentiality, TAS statement of independence given (including statement, TAS reports to Congress through the NTA) and TP authenticated |
| PFANBATGA | Phone, fax, address, name given, badge (ID), apology, TAS statement of independence given (including statement, TAS reports to Congress through the NTA) and TP authenticated. |
| PI | Positive identification |
| PII | Personal(ly) Identifiable Information |
| POA | Power of Attorney — Document used by taxpayers to have an authorized representative act on their behalf. This authority is normally granted when a Form 2848 is submitted to IRS.
OR Plan of Action |
| PSD | Problem Solving Day |
| PTC | Premium Tax Credit (ACA) |
| QC | Quick Closure; problems completely resolved by TAS within 24 hours |
| QCTL | Questions the constitutionality of the tax law |
| QRP | Questionable Refund Program |
| RAMPI | Request Answering Machine; Positive Identification |
| RATA | Revenue Agent Technical Advisor |
| RDO | Regular day off |
| Rec’d/recd | received |
| Receiving Office | The office that receives a referral or transferred case |
| Recon | Audit Reconsideration |
| Referral | Action taken when assistance is needed to resolve a case from TAS Technical Advisor. Ownership remains with the initiator of the referral. OR
The process of elevating an Advocacy Submission to the next level for additional assessment, development, or implementation. |
| Relief Determination | Decision to change/no change an IRS action, after review of pertinent facts. |
| Rep | Congressional Representative or Authorized Representative |
| R/O or RO | Revenue Officer |
| ROTA | Revenue Officer Technical Advisor |
| RPS | Revenue Protection Strategy |
| SA | Systemic Advocacy |
| SAED | Strategy Assessment & Employee Development |
| SAMS | Systemic Advocacy Management System |
| SBA | Small Business Administration |
| SBREFA | Small Business Regulatory Enforcement Fairness Act |
| SBU | Sensitive but Unclassified |
| SCIC | Secondary Core Issue Code |
| Sen | Senator |
| SERP | Servicewide Electronic Research Program |
| SFC | Senate Finance Committee |
| SIRE | Systemic Issue Review and Evaluation |
| SLA | Service Level Agreement |
| SPDER | Servicewide Policy, Directives & Electronic Research |
| SRP | Shared Responsibility Payment (ACA) |
| **STAUP** | Input a Collection hold (TAMIS History Literal) |
| TA INV | Taxpayer Advocate involvement |
| TAGM | Taxpayer Advocate Group Manager |
| TAMIS | Taxpayer Advocate Management Information System |
| TAO | Taxpayer Assistance Order, Form 9102 |
| TAP | Taxpayer Advocacy Panel |
| TARD | Taxpayer Advocate Received Date |
| TAS | Taxpayer Advocate Service |
| TASIS | Taxpayer Advocate Service Integrated System |
| TBOR | Taxpayer Bill of Rights |
| TC or PC | Telephone call |
| TCD | Technical Communication Documents |
| TCM or PCM | Telephone call made |
| TDC | Taxpayer Digital Communication |
| TECH | Technical Advisor |
| TECH ADV | Advice from a TECH |
| TECH CASE | Case assigned to a TECH |
| TFRP | Trust Fund Recovery Penalty |
| Third Party | Entity that IRS must contact other than the taxpayer or his/her representative. Examples of third parties are banks, employers, etc. |
| TIC | Taxpayer Issue Code |
| TIGTA | Treasury Inspector General for Tax Administration |
| TOP | Treasury Offset Program — When an overpayment is applied to nontax obligations such as child support, Dept. of Education, etc. |
| TP | Taxpayer |
| TPH/TPW | Taxpayer husband/wife |
| TPP | Taxpayer Protection Program |
| TPPI | Taxpayer phone inquiry |
| TPRQ | Taxpayer request |
| Validate/Verify | Documented proof that what is said is true |
| VDS | Virtual Delivery System |
| VT | Virtual Team |
| w/ | with |
| w/i | within |
| w/o | without |
| WOEA | Warned of enforcement action |
| WR | Work request |