IDRS Matrix
TC 971 AC 120
What is amended return forwarded for processing?
2272C
What is Installment Agreement Rejection?
Pay within 90 days
What is an extension to full pay?
User fee $22
What is DDIA OPA user fee?
Pub 505/Pub 334
What is Cause and Cure for Self-Employed?
TC 240
What is Miscellaneous Penalty?
CP220
What is Examination resulting in BD?
LP 68
5.19.1
What is Balance Due IRM?
Form 2290
What is Heavy Highway Vehicle Use Tax Return?
TC 971 AC 066
What is return receipt signed?
CP136
What is Annual Notification of Federal Tax Deposit (FTD) Deposit Requirements?
Small business election accepted (gives the effective date of the “S” corporation election) generated as a result of F-2553 submission.
What is a TC 090 in CC ENMOD? IRM
3.13.2.23.6 (5)
Form 941 and 944
What is employment tax return?
843
What is refund request/penalty abatement?
TC 540
What is Deceased Taxpayer?
LT 39
What letter must be sent on ACS Web prior to issue a NFTL?
Accounts containing accruals less than #$25# will not continue to accrue penalty, are considered full paid and are not addressed in balance due payoff or IA unless tp is aware of unpaid accruals
What is IDRS Status 12?
TRDVB, IRPTRW, RTVUE
What are Command Codes to verify income?
What is DDIA rejection notice?
TC 599 cc 089
What is ASRF agreement via TP signed return?
2645C
What is Interim Letter for AUR/Exam?
Under IRC 6404 (1) IRS has discretionary authority to abate all or part due to ministerial or managerial act.
What is interest abatement?
An unincorporated business that is owned by one individual. It is the simplest form of business organization to start and maintain.
What is a Sole proprietorship? IRM
21.7.13.5.1.1
4442
What is a referral?