GlossaryGuide

Controlling DLN This document locator number (DLN) controls the location of a return in the files. It can be an original return DLN or a new DLN assigned to certain examination or collection adjustment documents (also known as Refile DLN).

Control DLN The DLN under which a return is filed. May be the TC 150 DLN or a refile if subsequent adjustment has been made.

Control Date Recap (CDR) A summary of DLN control date of pre-journalized money amount listed on the corresponding tape of Master Control Records, Good/Error/Reject Block Proof Records, or Nullified Unpostables.

Composite Mail Processing System (COMPS) This system will allow both incoming and outgoing mail to be processed at an increased rate of speed. This system has features such as remittance detection and a tape drive so that we can interface with our mainframe systems to update taxpayers’ accounts.

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 liabilities previously assessed. It can also be an amended return.  

Claim – INFORMAL A letter or other document, not on Form 843, but prepared and signed by the taxpayer, requesting changes to obtain correct and accurate reflection of his/her tax liability.

Check Digit A check digit consists of two alphabetic characters. These characters are determined by the computer applying a mathematical formula to the Social Security Number or Employer Identification Number. Located above computer generated name line.

Case File The examined return, related work papers, correspondence, etc.

Calendar Year Filer Taxpayer whose fiscal or filing year coincides with the calendar year ending in December.