On-Site

On-Site Equipment located locally.

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On-Line

On-Line Terminal and data bases that are interconnected through the computer system.

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Off-Site

Off-Site Equipment located other than locally.

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Offsetting In or Out

Offsetting In or Out Computer action taken when a taxpayer has overpaid one module and underpaid another. By offsetting in and out the overpayment is applied to the underpaid module and refund or bill issued as applicable.

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Nullified Unpostable (NU)

Nullified Unpostable (NU) An unpostable item that cannot be corrected by normal GUF correction procedures. It is removed from the unpostable file and established on the SCCF.

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Notices

Notices Computer-generated messages resulting from an analysis of the taxpayer’s account on the master file. The types of notices and their purposes are: Settlement Notice – Notices of assessments of tax due, payments, adjustments, balance due, or overpayment which are sent to taxpayers. Taxpayer Inquiry Letter – Requests to the taxpayer for additional information or… Continue reading Notices

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Non–Examined

Non–Examined Accepting a tax return as filed during the initial screening or classification or by survey (other than the survey of a claim). A non–examined case is given a “short closing’’ to close the return off the AIMS system.

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Non–Computed

Non–Computed Taxpayer files an incomplete tax return. He signs the return and attaches Forms W–2. The computer will calculate the tax and issue a notice. The notice will advise the taxpayer whether he owes tax or will receive a refund. If the return appears on the error register, a non–compute code of “2” will be… Continue reading Non–Computed

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