| (1) |
Accomplishments
|
Closed inventory in status
80 or higher.
|
| (2) |
AIMs Assignee
Code
|
Twelve
digit code used to determine the location or status of tax return on AIMs.
|
| (3) |
Amended
Returns Inventory
|
An inventory of Form
1040 paid claims (Category B).
|
| (4) |
Base inventory
|
The optimal level of
work in process necessary to accomplish the Plan.
|
| (5) |
BOD |
Business
Operating Division.
|
| (6) |
Centralized
Files
|
Computerized central
storage of unassigned inventory. The returns are located in the Centralized
Files and Scheduling Unit (CFSU) at the campus. Included are unassigned field
individual returns, corporate returns through Activity Code 217, and non-tax
shelter partnership returns and Form 1120S returns. Central storage of Form
1041, U.S. Fiduciary Income Tax Return, is optional.
|
| (7) |
Centralized
Scheduling
|
Centralized Scheduling
is a system designed to store tax returns and schedule initial office examination
appointments.
|
| (8) |
Compliance
Initiative Project (CIP)
|
CIP’s are any research
projected designed to identify, measure or analyze taxpayer noncompliance.
|
| (9) |
CORR Return
|
Low and medium non-business
individual returns (Examination Classes 531, 532, and 533 DIF returns) which
have been computer identified as possibly having issues which may be susceptible
to correspondence-type examination by campus.
|
| (10) |
Current
File Year
|
The current file year
is the tax year of returns which currently can be ordered for classification.
For example, file year 2005 returns can be ordered for classification as of
cycle 10 in 2005. File year 2004 would be referred to as the prior file year
and 2006 would be the subsequent file year.
|
| (11) |
Delivered
|
A return identified for
delivery to be classified/screened.
|
| (12) |
DIF |
A mathematical technique
used to computer score income tax returns as to examination potential. Examination
potential is indicated by a numeric score which is assigned to each return
by Examination class; the greater the score, the greater the examination potential
within each Examination class.
|
| (13) |
DIF Regular
Return
|
A DIF return which receives
a DIF score above the minimum cutoff score and is not a DIF Special or Automatic
return.
|
| (14) |
DIF Return
|
An income tax return
scored by DIF.
|
| (15) |
DIF Score
|
The score assigned to
a return based on a mathematical technique.
|
| (16) |
Employee
Group Code
|
Identifying
code that replaced AIMs organization code.
|
| (17) |
Examination
Class
|
A method used to categorize
returns by the amount of income or assets. For corporation returns, examination
class is sometimes referred to as asset class.
|
| (18) |
File Year
|
A calendar year in which
returns are filed; sometimes referred to as Processing Year, Posting Year,
DIF File Year. All returns when received are maintained, processed, posted
and filed on a calendar-year basis. For example, file year 2005 refers to
all returns filed between 1/1/2005 and 12/31/2005.
|
| (19) |
Inventory
|
Returns available for
classification or screening that have not been identified for delivery.
|
| |
|
|
| (20) |
Manual
Screening
|
The process of making
judgment decisions to accept as filed by classification returns initially
classified by computer. This includes setting the scope and establishing the
type of examination for most selected returns.
|
| (21) |
Master
File
|
A computer record containing
all information with respect to taxpayers’ filing of returns and related
documents, both individual and business. Individual return data is stored
on the Individual Master File (IMF). Corporation, Employment, Estate, Excise,
Partnership and Fiduciary return data is stored on the Business Master File
(BMF).
|
| (22) |
MCC Processing
Cycle
|
The cycle in which the
Martinsburg Computing Center (MCC) posts returns processed by campus and selects
returns., The cycle is expressed by a six digit code. The first four digits
represent the file year, the second two digits represent the week of that
file year (e.g. Cycle 200504 is the fourth week of the 2005 File Year).
|
| (23) |
Midwest
Automated Compliance System (MACS)
|
An automated compliance
tool available in Areas and campuses. It contains three years tax return data
and other Master File data for all IMF and BMF income tax return filers in
the Area or campus Area.
|
| (24) |
Minimum
Cutoff Score
|
A score established whereby
returns with lower scores are excluded from DIF inventory.
|
| (25) |
NBTPI
|
Non business Total Positive
Income includes all TPI items less:
(a) Schedule–C Net Profits
(b)
Schedule–F Net Profits
|
| (26) |
Primary
Business Code
|
The first
three digits of the AIMs assignee code. Identifies the BOD and the Area office
or Campus controlling a return.
|
| (27) |
PSP |
PSP refers to the Planning
and Special Programs Territory Manager. PSP sometimes is used to refer to
the employees assigned to PSP.
|
| (28) |
Secondary
Business Code
|
Digits
6, 7, and 8 in the AAC used to identify a Territory or processing unit where
a return is located.
|
| (29) |
Special
Return
|
A return which contains
one or more of the features, identified by Audit Codes (see Chapter 3).,
|
| (30) |
Total
Gross Receipts
|
Total Gross Receipts
(TGR)
(a) Schedule–C, Gross Receipts and/or,
(b) Schedule–F
Gross Receipts
|
| (31) |
Total
Positive Income (TPI)
|
Total Positive Income
(TPI). Only total positive values from the income fields listed are used.
Losses are treated as a zero.
(a) Wages
(b) Interest
(c) Dividends
(d)
Other Income
(e) Distributions
(f) Schedule–C Net Profits
(g)
Schedule–F Net Profits
|
| (32) |
TPI Business
Return
|
Individual returns meeting
at least one of the following conditions:
(a) TGR $100,000 or more; or
(b)
TGR $25,000 under $100,000 and non business TPI is under $50,000; or
(c)
TGR is under $25,000 and TGR is greater than non business TPI.
|
| (33) |
TPI Nonbusiness
Return
|
Individual returns meeting
one of the following conditions:
(a) No Schedule C or F; or
(b) TGR
under $25,000 and non business TPI exceeds TGR; or
(c) TGR is $25,000 under
$100,000 and non business TPI is at least $50,000.
|
| (34) |
TPI Return
|
An individual return
filed after December 31, 1979, and DIF scored based on TPI (Total Positive
Income).
|
| (35) |
Turnover
Months
|
The number of months
it will take for a return to be closed from work in process.
|
| (36) |
Turnover
Rate
|
The number of times in
a one year period that a return will be closed from work in process.
|
| (37) |
Work-in-process
|
Generally refers to status
12 inventory.
|
