IRS Acronyms and Definition of Terms

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