Introduction to the Transaction Section

Report
Understanding
the Transaction
Section of an MFT
55 Module
Learning Is a Process
Where are you?
Information is gathered or provided.
You can gain Knowledge from this information.
You must develop Understanding from the
knowledge
Competency or Wisdom is developed from the
understanding.
Information + Knowledge + Understanding =
Wisdom
Sections to IMF
• Entity Section
• Module Section
• Transaction Section
Transaction Code
•
Transaction Codes are a three digit code that the IRS
places into your IMF records which have a specific
meaning.
•
With only three digits the IRS can only have 999
definitions to go with those codes.
•
Well the IRS never have enough money or codes so
they took one of these Transaction Codes 971 and used
it as a way to get another 999 codes
•
When a TC 971 is used they also include a CD Code or
“Action Code” which has a specific meaning.
Transaction Section
of MFT 55
Transaction Section
Continued
Transaction Section
Continued
Transaction Section
Continued
Transaction Module
Find the TC 240
•
Section 8-11 of the 6209 Manual
•
Or on Page 121 of 613 of the 6209 Manual
•
Do you notice the Document Codes?
•
These codes are in direct conflict with at lease three
separate IRM provisions.
Disagreement Between the
6209 and the IRM
•
IRM Exhibit 3.12.21–5, states each TC 240 should have
a Doc Code of 51 or 52.
http://www.irs.gov/irm/part3/irm_03-012-021cont01.html#d0e8353
•
IRM Exhibit 3.17.244-9 states each TC 240 should have
a Doc Code of 51 or 52.
http://www.irs.gov/irm/part3/irm_03-017244r.html#d0e6531
•
IRM Exhibit 3.17.243-8, states each TC 240 should
have a Doc Code of 51 or 52.
http://www.irs.gov/irm/part3/irm_03-017-243rcont01.html#d0e7802
Typical Decoding 290
•
Did you find the TC 290 in the 6209 Manual?
•
Section 8-13 Page 123 of 613 in 6209 Manual
•
What does it say?.
What is a TC 971?
•
Miscellaneous Transaction
•
Section 8-41
•
Page 151 of 613 you will find TC 971 Transaction
What is a Action Code or CD804?
•
Action Codes or CD –xxx Codes are found at Section
8-146
•
Page 256 of 613 in 6209 Manual
•
804* Generated when a master file/CADE notice is
generated.
* Generated by Master File – not input using REQ 77.
What is a Action Code or CD805?
•
I do not know and the IRS does not want you to know.
•
Although Actions Codes are found on page 256 of 613
in 6209 Manual, there is no 805 listed.
What is a Action Code or CD611?
•
Third Party Contact notification made by
Collection.
•
– also for TC 972 (reversal).
•
Is the IRS required to notify you is they contact
third parties?
What is a Action Code or CD061?
•
Used to inactivate a module previously sent to
FMS.
•
– also for TC 972 (reversal).
•
Why would the IRS need to inactivate a module?
•
What is FMS?
What is a Action Code or CD069?
•
Due Process Notice was issued.
•
– also for TC 972 (reversal).
•
Did you get a Notice from the IRS about your due
process?
•
Was it sent on this date 12-05-2011?
What is a Action Code or CD066?
•
Return receipt signed.
•
– also for TC 972 (reversal).
•
Did you sign for this Notice?
•
This is evidence that the IRS uses in Court.
What is a Action Code or CD278?
•
Used to indicate receipt of an equivalent
Collection Due Process hearing.
•
Will not exclude module from automated levy
processing
•
– also for TC 972 (reversal).
Typical Decoding 290
•
Did you find the TC 290 in the 6209 Manual?
•
Section 8-13 Page 123 of 613 in 6209 Manual
•
What does it say?.
•
Why is this $0.00
•
I just don’t know. It could be a place-holder that the IRS intend to go
back and change. I simply do not know why it is here.
What is a Action Code or CD805?
• I do not know and the IRS does not want you to
know.
• Although Actions Codes are found on page 256 of
613 in 6209 Manual, there is no 805 listed.
What is a Action Code or CD280?
•
Used to indicate that Appeals has completed their
review of the equivalent hearing investigation and
issued a determination letter
•
– also for TC 972 (reversal).
What is a Transaction Code
582?
•
Pg. 135 of the IRS Processing and Codes Manual
•
Federal tax lien has been issued
What is a TC 360?
•
Assessed legal fees, security and sale cost, lien
fees and other expenses.
•
Is there a statue that authorizes them to pass this
cost on to you?
•
Does the IRS do this constantly to all “taxpayers”?
What is a TC 582?
What is a Action Code or CD252?
•
Lien CDP Notice sent to taxpayer – also for TC
972 (reversal).
•
I understand this to be a Final Notice of Intent to
Levy.
•
This is the ticket to request a CDP hearing on the
lien levy action?
•
Normally follows a CP 504 letter after 30 days.
What is a TC 582?
What is a TC 670?
•
Subsequent Payment
•
Payment was made by the “taxpayer”
What is a TC 196?
•
Interest Assessed
•
Notice it was done on 01-07-2013 after payment
received.
•
Notice the Module Balance and interests in
Module Section. There records do not agree.
MF and IDRS Collection
Status Codes
•
Below are the MF STAT that were recorded.
21
I
IMF SETTLEMENT NOTICE Return is filed and assessed or, if MFT 13, TC 240 posted—First
Notice issued. Also update to Status 21 in the cycle the duplicate freeze is present and TC 606
criteria are met.
56
I/B
3rd Notice IDRS CP 503 Notice Issued.
58
I/B
4th Notice IDRS CP 504 Notice Issued.
22
I/B
TDA REG Return filed and assessed; or, if MFT 13, TC 240 posted TDA issued, ACS. If module
overpaid in Status 22, the status will not be updated to status 12 until the assessed module balance
has been reduced to zero.
Do You See a Problem?
•
How many Notices were sent?
•
Do you see any indication that a 1st Notice was sent?
•
Does the law require that they send 3 notices?
•
If so What law?
•
Did the IRS break or violation a law?
•
Is this there evidence of compliance?
•
Do you understand the need to decode and understand
your IMF?
Easy Way to Decode
•
Do a FOIA Request for the following document;
•
•
IMF MCC TRANSCRIPT-IMF LITERAL
SAMPLE BELOW
Questions
&
Answers

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