TC CODE BREAKERS
This transaction code establishes a Return Delinquency module.
What is TC 140?
This freeze code means the module is in Notice Status.
What is N-?
On this command code, the TIF column can show whether an account remains on the Taxpayer Information File.
What is IMFOLI?
Instead of asking “What transaction code am I looking at?”, the lesson says to begin with this investigative question.
What happened to this taxpayer’s account?
These are the true balance-due Notice Statuses before ACS Status 22.
What are Status 20/21, 56, and 58?
These transaction codes represent Failure to Pay penalties
What are TC 270 and 276?
This freeze code indicates an active installment agreement is in place on the module.
What is U-?
This command code can show MAIL-FR, math error information, INSTAL DATA PRESENT, LII, and federal employee indicators.
What is ENMOD?
When reviewing an account, begin with the earliest significant event and move forward. This IDRS tip is called this.
What is “Read Chronologically”?
Approximately this many weeks separate the balance-due Notice Statuses shown in the lesson.
What is five weeks?
This code means a payment was made after the tax return was filed.
What is TC 670?
This freeze code indicates an open Examination.
What is -L?
This command code can show the DEBT IND and EITC IND fields.
What is INOLES?
Transaction codes tell what happened; these tell when—and often why—it happened.
What are dates?
This IRM section is used for all balance-due questions.
What is IRM 5.19.1?
This transaction code indicates an account was selected for review by AUR.
What is TC 922?
This freeze code indicates bankruptcy has been filed.
What is V-?
This command code displays installment agreement details such as EFT Code, Originator Code, RUFI, payment terms, and skip information.
What is IADIS?
When you encounter a freeze code, the lesson recommends asking this before deciding what action to take.
What caused this?
A unique 14-digit number carried by every transaction code can help identify campus, function, filing method, missing payments, and more.
What is the Document Locator Number (DLN)?
TC 290 and TC 300 both assess additional tax. Name the function generally associated with each.
What are AUR/ASFR for TC 290 and Examination for TC 300?
One disaster freeze provides penalty, interest, AND compliance relief; the other provides penalty and interest relief but NO compliance relief. Name both.
What are -O (with compliance relief) and -S (without compliance relief)?
On this screen, TC 922 plus Process Codes such as 03, 09, 55, 75 and 90 can reveal the progression of an AUR case.
What is TXMODA?
In a mirrored account example, one spouse filed bankruptcy. The lesson calls the important event that caused the mirroring this.
What is the triggering event?
A CR sees several transaction codes, dates, account conditions, and prior actions. According to Lesson K, what is the most important overall approach the CR should use before deciding the next action?
What is: Read the complete account history as a story—think like an investigator, build the timeline, connect the transaction codes, dates and account conditions, and use tools to verify your thinking rather than replace it?