Taxpayer Advocate Service274
Appendix 3: Glossary of Acronyms
APPENDIX 3
Glossary of Acronyms
ACRONYM DEFINITION
BMF Business Master File
BOD Business Operating Division
BPR Business Performance Review
BRTF Business Return Transaction File
BSA Bank Secrecy Act
BSM Business Systems Modernization
CA Correspondence Audit
CA FTB California Franchise Tax Board
CADE Customer Account Data Engine
CAF Centralized Authorization File
CAP Collection Appeals Program
CAR Collection Activity Report
CARE
Customer Assistance, Relationships and
Education
CARES
Coronavirus Aid, Relief, and Economic
Security Act
CAS Customer Account Services
CAT-A Category A
CBO Congressional Budget Office
CC Command Code
CCB Customer Callback
CCDM Chief Counsel Directives Manual
CCE Compliance Center Exam
CCH Commerce Clearing House
CCI Centralized Case Intake
C-CPI-U
Chained Consumer Price Index for All
Urban Consumers
CDDB Custodial Detail Database
CDP Collection Due Process
CDW Compliance Data Warehouse
CEAS
Correspondence Examination Automated
Support
CEO Chief Executive Officer
CET Correspondence Examination Technicians
CFf Collection Field Function
CFR Code of Federal Regulations
CGET
Correspondence Guidelines for Examination
Technicians
CHIP Children’s Health Insurance Program
CI Criminal Investigation (Division)
ACRONYM DEFINITION
AAB
Aggregate Assessed Balance
AAR Administrative Adjustment Request
AARP American Association of Retired Persons
ABA American Bar Association
AC Action Code
ACA Affordable Care Act
ACE Automated Correspondence Examination
ACS Automated Collection System
ACSI American Customer Satisfaction Index
ACSS Automated Collection System Support
ACTC Additional Child Tax Credit
AFR Agency Financial Report
AFSP Annual Filing Season Program
AGI Adjusted Gross Income
AI Artificial Intelligence
AIA Anti-Injunction Act
AICPA American Institute of CPAs
AIMS Audit Information Management System
AJCA American Jobs Creation Act
ALC Assembler Language Code
ALE Allowable Living Expenses
AM Accounts Management
AMS Accounts Management System
AMT Alternative Minimum Tax
AO Appeals Officer
AOD Action on Decision
AOTC American Opportunity Tax Credit
APA Administrative Procedure Act
APTC Advance Premium Tax Credit
ARC Annual Report to Congress
ASA Average Speed of Answer
ASFR Automated Substitute for Return
ATIN Adoption Taxpayer Identification Number
ATM Automated Teller Machine
AUR Automated Underreporter
BAM Business Account Managers
BFS Bureau of the Fiscal Service
BLS Bureau of Labor Statistics
275Annual Report to Congress 2020
Appendix 3: Glossary of Acronyms
ACRONYM DEFINITION
CIO Chief Information Officer
CIP Compliance Initiative Projects
CIS Collection Information Statement
CNC Currently Not Collectible
COBOL Common Business-Oriented Language
COBR Campus Operation Business Results
COD Cancellation of Debt
COIC Centralized Offer in Compromise
CONOPS Concept of Operations
COVID-19 Coronavirus Disease 2019
CP Computer Paragraph
CPA Certified Public Accountant
CPE Continuing Professional Education
CPI Consumer Price Index
CSED Collection Statute Expiration Date
CSO
Communications, Stakeholder Liaison &
Online Services
CSP Credential Service Provider
CSR Customer Service Representative
CTC Child Tax Credit
CX Customer Experience
CY Calendar Year
DCI Data Collection Instrument
DDb Dependent Database
DDIA Direct Debit Installment Agreement
DIF Discriminant Index Function
DOD Department of Defense
DOJ Department of Justice
DOR Department of Revenue
DSP Disability Severance Pay
DWG Digitalization Working Group
EA Enrolled Agent
EAP Entity Application Programs
EB Economic Burden
ECM Enterprise Case Management
EDCA Executive Director Case Advocacy
EDP Economic Development Program
EDM Enterprise Data Management
EDSA Executive Director Systemic Advocacy
EFDS Electronic Fraud Detection System
EFT Electronic Funds Transfer
EFTPS Electronic Federal Tax Payment System
ACRONYM DEFINITION
EGTRRA
Economic Growth and Tax Relief
Reconciliation Act of 2001
EH Equivalent Hearing
EIC Earned Income Credit
EIN Employer Identification Number
EIP Economic Impact Payment
EITC Earned Income Tax Credit
EO
Exempt Organization
EPSS Electronic Products and Services Support
EQRS Embedded Quality Review System
ERO Electronic Return Originator
ESL English as a Second Language
ETA Effective Tax Administration
ETARAS
Electronic Tax Administration Research and
Analysis System
ETLA Electronic Tax Law Assistance
FA Field Audit
FAFSA Free Application for Federal Student Aid
FAST
Fixing America's Surface Transportation
Act
FATCA Foreign Account Tax Compliance Act
FBAR
Report of Foreign Bank and Financial
Accounts or Foreign Bank and Financial
Account Report
FCR
First Contact Resolution or Federal Case
Registry
FDIC Federal Deposit Insurance Corporation
FEMA Federal Emergency Management Agency
FFI
Free File, Inc. or Foreign Financial
Institution
FFRF Freedom from Religion Foundation
FICA Federal Insurance Contributions Act
FMIS Financial Management Information System
FOIA Freedom of Information Act
FPL Federal Poverty Level
FPLP Federal Payment Levy Program
FPR False Positive Rate
FRCP Federal Rules of Civil Procedure
FS Filing Season
FSA Facilitated Self Assistance
FTB Franchise Tax Board
FTC
Foreign Tax Credit or Federal Trade
Commission
FTD Federal Tax Deposit
Taxpayer Advocate Service276
Appendix 3: Glossary of Acronyms
ACRONYM DEFINITION
FTE
Full-Time Equivalent or Failure to Pay
Estimated Tax
FTF Failure To File
FTL Federal Tax Lien
FTP Failure To Pay
FY Fiscal Year
GAO Government Accountability Office
GDP Gross Domestic Product
GS General Schedule
GSA General Services Administration
GUF Generalized Unpostable Framework
HCO Human Capital Office
HHI Household Income
HHS Health and Human Services
HMRC Her Majesty’s Revenue and Customs
HR Human Resources
HRDC
Human Resources Development
Commission
HOH Head of Household
HR Human Resources
HUD Housing and Urban Development
IA Installment Agreement
IAL Identity Assurance Level
IBTF In-Business Trust Fund
IC Industry Cases
ICAS Internet Customer Account Services
IDES International Data Exchange System
IDR Information Document Request
IDRS Integrated Data Retrieval System
IDS Inventory Delivery System
IDT Identity Theft
IDTVA Identity Theft Victim Assistance
IGA Intergovernmental Agreements
IGM Interim Guidance Memorandum
IMD Internal Management Document
IMF Individual Master File
IOAA Independent Offices Appropriations Act
IP PIN
Identity Protection Personal Identification
Number
IPERA
Improper Payments Elimination and
Recovery Act
IRA Individual Retirement Account
IRAF Individual Retirement Account File
ACRONYM DEFINITION
IRB Internal Revenue Bulletin
IRC Internal Revenue Code
IRI Information Return Item
IRM Internal Revenue Manual
IRMF Information Returns Master File
IRS Internal Revenue Service
IRSAC Internal Revenue Service Advisory Council
IRTF Individual Return Transaction File
ISRP Individual Shared Responsibility Payment
IT Information Technology
ITA Interactive Tax Assistant
ITIN Individual Taxpayer Identification Number
IVES Income Verification Express Service
IVO Integrity Verification Operation
IVR Interactive Voice Recognition
JCT Joint Committee on Taxation
JOC Joint Operations Center
LB&I
Large Business and International Operating
Division
LEP Limited English Proficiency
LIF Low Income Filter
LITC Low Income Taxpayer Clinic
LLC Limited Liability Company
LLP Limited Liability Partnership
LM Legal Memorandum
LOS Level of Service
LR Legislative Recommendation
LTA Local Taxpayer Advocate
M&P Media and Publications
MEA Math Error Authority
MEF Modernized e-File
MFJ Married Filing Joint
MFS Married Filing Separately
MFT Master File Transcript
MLI Most Litigated Issue
MOU Memorandum of Understanding
MSA Metropolitan Statistical Area
MSP Most Serious Problem
MSPB Merit Systems Protection Board
NASA
National Aeronautics and Space
Administration
NDC National Distribution Center
277Annual Report to Congress 2020
Appendix 3: Glossary of Acronyms
ACRONYM DEFINITION
NDS Notice Delivery System
NFIB
National Federation of Independent
Business
NFTL Notice of Federal Tax Lien
NIH National Institutes of Health
NIST
National Institute of Standards and
Technology
NOL Net Operating Loss
NQRS National Quality Review System
NRP National Research Program
NSA National Society of Accountants
NTA National Taxpayer Advocate
NTEU National Treasury Employees Union
O&M Operations and Maintenance
OA
Office Audit
OAR Operations Assistance Request
OCC Office of Chief Counsel
OCR Optical Character Recognition
OD Operating Division
OECD
Organisation for Economic Co-operation
and Development
OIC Offer in Compromise
OLC Office of Legal Counsel
OLS Online Services
OMB Office of Management and Budget
OOB Out of Business
OPA Online Payment Agreement
OPI Over the Phone Interpreter
OPM Office of Personnel Management
OPR
Office of Professional Responsibility or
Operational Performance Rate
OS Operations Support
OTC Office of Taxpayer Correspondence
OUO Official Use Only
OVD Offshore Voluntary Disclosure
PACER Public Access to Court Electronic Records
PATH
Protecting Americans from Tax Hikes Act
of 2015
PCA Private Collection Agency
PCIC Primary Core Issue Code
PDC Private Debt Collection
PDF Portable Document Format
ACRONYM DEFINITION
PGLD
Privacy, Governmental Liaison and
Disclosure
PIC Program Integrity Cap
PII Personally Identifiable Information
PIN Personal Identification Number
PLR Private Letter Ruling
PM Program Manager
PMO Performance Management Office
PMTA Program Manager Technical Advice
POA Power of Attorney
POD Post of Duty
PPIA Partial Payment Installment Agreement
PPP Paycheck Protection Program
PPS Practitioner Priority Service
PRA Paperwork Reduction Act
PRWVH Pre-Refund Wage Verification Hold
PSP Payroll Service Provider
PTC Premium Tax Credit
PTIN Preparer Tax Identification Number
PY Processing Year
Q&A Question and Answer
QBI Qualified Business Income
QR Quick Response
QRP Questionable Returns Program
RA Revenue Agent
RAAS
Research, Analysis, and Statistics or
Research, Applied Analytics, and Statistics
RCA Reasonable Cause Assistant
RCEO Refundable Credit Examination Operation
RCP Reasonable Collection Potential
RDC Research Development Center
RFA Regulatory Flexibility Act
RFI Request for Information
RIA Research Institute of America
RICS
Return Integrity and Correspondence
Services
RIO Return Integrity Operations
RIVO Return Integrity Verification Operations
RO Revenue Officer
ROI Return on Investment
RPO Return Preparer Office
RRA 98
Internal Revenue Service Restructuring and
Reform Act of 1998
Taxpayer Advocate Service278
Appendix 3: Glossary of Acronyms
ACRONYM DEFINITION
RRP Return Review Program
RRPLC Return Review Program Legacy Component
SADI Secure Access Digital Identity
SALT State and Local Taxes
SAMS Systemic Advocacy Management System
SB/SE
Small Business/Self-Employed Operating
Division
SBA Small Business Administration
SCA Service Center Advice
SE Self-Employed
SECA Self-Employment Contributions Act
SERP Servicewide Electronic Research Program
SIGTARP
Special Inspector General for the Troubled
Asset Relief Program
SITLP State Income Tax Levy Program
SL Stakeholder Liaison
SLA Service Level Agreement
SME Subject Matter Expert
SNAP Selection and Analytics Platform
SNIP Servicewide Notice Information Program
SO Settlement Officer
SP
Submission Processing or Special
Publication
SPEC
Stakeholder Partnerships, Education and
Communication
SPP Service Priorities Project
SSA Social Security Administration
SSI Supplemental Security Income
SSN Social Security Number
STARS
Structured Trust Advantaged Repackaged
Securities
TA
Taxpayer Advocate or Technical Assistance
Memorandum
TAC Taxpayer Assistance Center
TAD Taxpayer Advocate Directive
TAMIS
Taxpayer Advocate Management
Information System
TAO Taxpayer Assistance Order
TAP Taxpayer Advocacy Panel
TARD Taxpayer Advocate Received Date
TAS Taxpayer Advocate Service
TASIS
Taxpayer Advocate Service Integrated
System
TBOR Taxpayer Bill of Rights
ACRONYM DEFINITION
TC Transaction Code
TCE Tax Counseling for the Elderly
TCJA Tax Cuts and Jobs Act
TCMP Tax Compliance Measurement Program
TDC Taxpayer Digital Communication
TDC SM
Taxpayer Digital Communication Secure
Messaging
TE Tax Examiner
TE/GE
Tax Exempt and Government Entities
Operating Division
TEFRA Tax Equity and Fiscal Responsibility Act
TES Taxpayer Experience Survey
TFA Taxpayer First Act
TFAO Taxpayer First Act Office
TIGTA
Treasury Inspector General for Tax
Administration
TIN Taxpayer Identification Number
TIPRA
Tax Increase Prevention and Reconciliation
Act
TMF Technology Modernization Fund
TP Taxpayer
TPC Third Party Contact
TPI Total Positive Income
TPNC Taxpayer Notice Code
TPP Taxpayer Protection Program
TY Tax Year
UNAX Unauthorized Access of Taxpayer Account
USC United States Code
USPS United States Postal Service
USVI United States Virgin Islands
UWR Unified Work Request
VITA Volunteer Income Tax Assistance
VOIP Voice Over Internet Protocol
VSD Virtual Service Delivery
W&I Wage and Investment Operating Division
WBO Whistleblower Office
WebSD Web Service Delivery
WMAR Where’s My Amended Return
WMR Where’s My Refund
WOW Wage and Withholding Only
WVP Wage Verification Program
YTD Year to Date
ZIP Zone Improvement Plan
