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Part 5. Collecting Process

Chapter 2. Reports

Section 4. Collection Reports Overview

5.2.4  Collection Reports Overview

5.2.4.1  (10-01-2005)
Collection Reports Overview

  1. This chapter is a tool that will assist managers in understanding the data contained in Collection reports.

  2. This chapter only addresses popular Collection reports that are electronically posted to the COINS website for viewing and research.

  3. Use the on-line Collection Reports Catalog found at http://colreports.hq.irs.gov when reviewing this chapter. To eliminate redundancy, some catalog data is not found in this chapter.

    Note:

    See Exhibit 5.2.4–1 for definitions, abbreviations and statuses used in the reports.

5.2.4.2  (11-30-2001)
Taxpayer Delinquent Account (TDA) Monthly Report (Report Symbol NO–5000–1 Part 1)

  1. The Taxpayer Delinquent Account Monthly Report Part 1 (Report Symbol NO–5000–1) reflects the results of operations during the immediate preceding month. It contains inventory, receipt and activity data extracted from the IDRS system on Taxpayer Delinquent Accounts (TDAs). Data is tabulated by both the business operating division (BOD) of the taxpayer and the BOD where the TDA is assigned. Each TDA report is divided according to the area and national office organizational segments. The report will show all TDAs on the pages marked CAR8243, while those TDAs assigned to the Small Business organization will be shown on the pages marked CSB8243 and those TDAs assigned to the Wage & Investment organization will be shown on the pages marked CWI8243.

  2. The NO–5000–1 Part 1 report is generated electronically by the Tennessee Computing Center. The computer run is CAR8243.

5.2.4.2.1  (10-01-2005)
TDA Area Report

  1. Area Reports—TDA cases assigned to an area are shown in one of the following four categories: Part 1—TDAs

    1. Field Function—5th and 6th digits of the TDA/TDI assignment code are 10–69.

    2. Queue—5th and 6th digits of the TDA/TDI assignment code are 70, note: 71–79 are invalid.

    3. Automated Collection System/Customer Service—5th and 6th digits of the TDA/TDI assignment code are 00–09.

    4. Compliance Services Collection Operations —5th and 6th digits of the TDA/TDI assignment code are 80–89.

5.2.4.2.2  (10-01-2005)
TDA National Report

  1. National Report—TDA cases assigned to all areas are shown, on the national pages, as well as in one of the following categories: Part 1—TDAs

    1. Field Function—5th and 6th digits of the TDA/TDI assignment code are 10–69.

    2. Queue—5th and 6th digits of the TDA/TDI assignment code are 70, note: 71–79 are invalid.

    3. Automated Collection System/Customer Service—5th and 6th digits of the TDA/TDI assignment code are 00–09.

    4. Compliance Services Collection Operations —5th and 6th digits of the TDA/TDI assignment code are 80–89.

5.2.4.2.3  (11-30-2001)
TDA Cumulative Report (Report Symbol NO–5000–2 Part 1)

  1. The Taxpayer Delinquent Account Cumulative Report (Report Symbol NO–5000–2) contains the same data elements as the NO–5000–1. The report provides information from the beginning of the fiscal year through the end of the current reporting month. For FY 2002, only the cumulative data for the CAR8243 pages were shown. The cumulative CSB8243 and CWI8243 pages for area offices commenced in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year.

  2. The NO–5000–2 report is electronically generated, monthly (except October) by the Tennessee Computing Center as part of computer run CAR8243.

5.2.4.2.4  (11-30-2001)
Function of TDA Report

  1. The report is used by managers for budget planning, program evaluation, operational control and analysis of resource allocation.

5.2.4.2.5  (11-30-2001)
Description of TDA Report Elements

  1. See Exhibit 5.2.4–1 for definitions of abbreviations and statuses used in these reports. Exhibit 5.2.4–2 is the line and column definitions for Part 1—TDA's for CAR 8243. For the TDA data for the Type Assessment Report, CAR 8543, See Exhibit 5.2.4–10.

5.2.4.3  (11-30-2001)
Balance Due Notice Monthly Report (Report Symbol NO-5000–1/241 Part 2)

  1. The Balance Due (Accounts Receivable) Notice monthly report (Report Symbol NO-5000–1/241 Part 2) reflects the results of operations during the immediate preceding month. It contains issuance, disposition and inventory data extracted from the IDRS system. The report is divided into area office and national segments.

  2. The NO–5000–1/241 Part 2 report is generated electronically by the Tennessee Computing Center. The computer run is CAR8143.

5.2.4.3.1  (11-30-2001)
Balance Due Notice Area Report

  1. Area Reports—Balance Due notices, also known as Accounts Receivable notices, are produced for each SB and WI area office.

  2. Attributing the balance due notices to the various SB and WI area offices involves the following process to find an area office that is within service center jurisdiction:

    1. Where there is a within service center jurisdiction Collection assignment number, commonly called TSIGN, use it.

    2. If no TSIGN, but a within service center jurisdiction Collection Location Code (CLC) is found, the CLC will be used.

    3. If no TSIGN and no CLC, IDRS subroutine CMPUT-CLC will be called to analyze the combination of the current BOD of the taxpayer and the Universal Location Code (ULC) to determine which SB or WI area office aligns with the notice.

5.2.4.3.2  (11-30-2001)
Balance Due Notice National Report

  1. National Report—A national total of balance due notices, also known as accounts receivable notices, is produced.

5.2.4.3.3  (11-30-2001)
Balance Due Notice Cumulative Report (NO-5000–2/242 Part 2)

  1. The Balance Due Notice Cumulative Report (Report Symbol NO–5000–2/242 Part 2) contains the same data elements as the NO–5000–1/241 Part 2. The report provides information from the beginning of the fiscal year through the end of the current reporting month. For FY 2002, only the cumulative data for the CAR8143 pages were shown. The cumulative CSB8143 and CWI8143 pages for area offices commenced in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year.

  2. NO–5000–2/242 Part 2 report is electronically generated monthly (except October) by the Tennessee Computing Center as part of computer run CAR8143.

5.2.4.3.4  (11-30-2001)
Function of Balance Due Notice Report

  1. The report is used by management for budget planning, program evaluation, operational control and analysis of resource allocation.

5.2.4.3.5  (11-30-2001)
Description of Balance Due Notice Report Element

  1. See Exhibit 5.2.4–1 for definitions of abbreviations and statuses. Exhibit 5.2.4–3 shows the line and column definitions.

5.2.4.4  (11-30-2001)
Taxpayer Delinquency Investigation (TDI) Monthly Report (Report Symbol NO–5000–3)

  1. The Taxpayer Delinquency Investigation Monthly Report (Report Symbol NO–5000–3) reflects the results of operations during the immediate preceding month. It contains inventory, receipt and activity data extracted from the IDRS system on Taxpayer Delinquency Investigations (TDIs). The reports are divided according to the area and national office organizational segments.

  2. The NO–5000–3 report is electronically generated monthly by the Tennessee Computing Center as part of computer run CAR8443 for parts 1 and 2. The report on parts 1 and 2 will show all TDIs on the pages marked CAR8443, while those TDIs assigned to the Small Business organization will be shown on the pages marked CSB8443 and those TDIs assigned to the Wage & Investment organization will be shown on the pages marked CWI8443.

    Note:

    TDI notices (return delinquency notices) formerly shown as parts 3 and 4 of CAR 8443 are now computer run CAR8943, NO-5000–3–NOT. The "NOT" for parts 3 and 4 stands for notice. See section 5.2.4.5 of this handbook.

5.2.4.4.1  (10-01-2005)
TDI Area Report

  1. Area Report—TDI cases assigned to an area are shown in four categories:

    1. Field Function—5th and 6th digits of the TDA/TDI assignment code are 10–69.

    2. Queue—5th and 6th digits of the TDA/TDI assignment code are 70, note 71–79 are invalid.

    3. Automated Collection System/Customer Service—5th and 6th digits of the TDA/TDI assignment code are 00–09.

    4. Compliance Services Collection Operations —5th and 6th digits of the TDA/TDI assignment code are 80–89.

5.2.4.4.2  (10-01-2005)
TDI National Report

  1. National Report—TDI cases assigned to all areas are shown, on the national total pages, as well as in one of the four categories:

    1. Field Function—5th and 6th digits of the TDA/TDI assignment code are 10–69.

    2. Queue—5th and 6th digits of the TDA/TDI assignment code are 70, note 71–79 are invalid.

    3. Automated Collection System/Customer Service—5th and 6th digits of the TDA/TDI assignment code are 00–09.

    4. Compliance Services Collection Operations —5th and 6th digits of the TDA/TDI assignment code are 80–89.

5.2.4.4.3  (11-30-2001)
TDI Cumulative Report (Report Symbol NO–5000–4)

  1. The Taxpayer Delinquency Investigation Cumulative Report (Report Symbol NO–5000–4) contains the same data elements as the NO–5000–3. The report provides information from the beginning of the fiscal year through the end of the current reporting month. For FY 2002, only the cumulative data for the CAR8443 pages were shown. The cumulative CSB8443 and CWI8443 pages for area offices commenced in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year.

  2. NO–5000–4 report is electronically generated monthly (except October) by the Tennessee Computing Center as part of computer run CAR8443.

5.2.4.4.4  (11-30-2001)
Function of TDI Report

  1. The report is used by management for budget planning, program evaluation, operational control and analysis of resource allocation.

5.2.4.4.5  (11-30-2001)
Description of TDI Report Elements

  1. See Exhibit 5.2.4–1 for definitions of abbreviations and statuses. Exhibit 5.2.4–4 is the line and column definitions for Part 1, TDI's. Exhibit 5.2.4–5 is the line and column definitions for Part 2, TDI's (TC 59X Closing Codes).

  2. The reports are produced in two parts:

    1. Part 1—TDI's: consists of data reflecting receipts, activity and inventory of TDI accounts.

    2. Part 2—TDI's (TC 59X Closing Codes): consists of data on selected TDI dispositions by closing code.

5.2.4.5  (11-30-2001)
TDI Notice Monthly Report (Report Symbol NO-5000–3–NOT)

  1. The Taxpayer Delinquency Investigation Monthly Report (Report Symbol NO–5000–3–NOT) reflects the results of operations during the immediate preceding month. It contains inventory, receipt and activity data extracted from the IDRS system on return delinquency notices by class of tax and type of notice, e.g., first, second, etc. The reports are divided according to the area and national office organizational segments.

  2. The NO–5000–3–NOT report is electronically generated monthly by the Tennessee Computing Center as part of computer run CAR8943 for parts 1 and 2. The "NOT" stands for notice. The report on parts 1 and 2 will show all notices on the pages marked CAR8943, while those notices assigned to the Small Business organization will be shown on the pages marked CSB8943 and those notices assigned to the Wage & Investment organization will be shown on the pages marked CWI8943.

    Note:

    Before fiscal year 2002, TDI notices (return delinquency notices) were shown as parts 3 and 4 of CAR 8443.

5.2.4.5.1  (11-30-2001)
TDI Notice Area Report

  1. Area Reports–TDI notices, also known as return delinquency notices, are produced for each area office.

  2. Attributing TDI notices to the various SB and WI area offices involves the following process to find an area office that is within service center jurisdiction:

    1. Where there is a within service center jurisdiction Collection assignment number, commonly called the TSIGN, use it.

    2. If no TSIGN, but a within service center jurisdiction Collection Location Code (CLC), the CLC will be used.

    3. If no TSIGN and no CLC, IDRS subroutine CMPUT-CLC will be called to analyze the combination of the current BOD of the taxpayer and the Universal Location Code (ULC) to determine which SB or WI area office aligns with the notice.

5.2.4.5.2  (11-30-2001)
TDI Notice National Report

  1. National Report—A national total of TDI notices, also known as return delinquency notices, is produced.

5.2.4.5.3  (11-30-2001)
TDI Notice Cumulative Report (Report Symbol NO-5000–4–NOT)

  1. The Taxpayer Delinquency Investigation Notice Cumulative Report (Report Symbol NO–5000–4–NOT) contains the same data elements as the NO–5000–3–NOT. The report provides information from the beginning of the fiscal year through the end of the current reporting month. For FY 2002, only the cumulative data for the CAR8943 pages were shown. The cumulative CSB8943 and CWI8943 pages for area offices commenced in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year.

  2. NO–5000–4–NOT report is electronically generated monthly (except October) by the Tennessee Computing Center as part of computer run CAR8943.

5.2.4.5.4  (11-30-2001)
Function of TDI Notice Report

  1. The report is used by management for budget planning, program evaluation, operational control and analysis of resource allocation.

5.2.4.5.5  (11-30-2001)
Description of TDI Notice Report Elements

  1. See Exhibit 5.2.4–1 for definitions of abbreviations and statuses. Exhibit 5.2.4–6 is the line and column definitions for Part 1, TDI Notices. Exhibit 5.2.4–7 is the line and column definitions for Part 2, TDI Notices (TC 59X Closing Codes).

  2. The reports are produced in two parts:

    1. Part 1—TDI Notices: consists of IMF and BMF data reflecting issuances, dispositions and inventory of TDI notices. It also provides data on the number of suppressed TDIs and the number of modules that progressed from notice status to TDI.

    2. Part 2—TDI Notices (TC 59X Closing Codes): consists of IMF and BMF data on selected TDI notice dispositions by closing code.

5.2.4.6  (10-01-2006)
Installment Agreement Monthly Report (Report Symbol NO–5000–5)

  1. The Installment Agreement (Report Symbol NO–5000) reflect data on the number and amount of cases going into installment agreement status, inventory of installment agreements and the disposition of these cases. Information is also tabulated on the amounts collected, amounts abated and amounts credited from other modules to cases in installment agreement status. The data is extracted from the IDRS system. The reports are divided by functions, as shown in (a) through (l) below. Since January 1993, the functions are determined by a two digit Installment Agreement Originator Code (ORIG) that is input to IDRS using Command Code IAORG.

    1. TAKEN BY FIELD—Installment agreements taken by the Collection Field function (CFf). ORIG–CD must fall in the range of 01–09 or 20–29.

    2. TAKEN BY COLL. SUPP. FUNCT—Installment agreements taken by the Collection Support function (CSf). ORIG–CD must fall in the range 10–19.

    3. TAKEN BY WALK–IN—Installment agreements taken on the taxpayers walking into IRS office. This service was formerly provided by Taxpayer Service. ORIG–CD must fall in the range 50–57.

    4. TAKEN BY W&I FIELD ASSISTANCE—Installment agreements taken on the taxpayers by the W&I Field Assistance employees as part of their non-filing season Collection work. Although, as of October 01, 2007 (FY 08) they no longer do Collection work, there will still be Installment Agreements in inventory and/or with activity which were taken by them previously. It is this inventory and activity which is still reported on here. ORIG–CD must fall in the range 58–59.

    5. TAKEN BY VENDORS—Installment agreements taken by the Private Debt Collection (PDC) Referral Unit. They would be Installment Agreements beyond the scope and authority of the Private Collection Agencies (PCA's), and which are referred to the Referral Unit for IA Status 60 input. ORIG–CD must be 98.

    6. TAKEN FOR QUEUE—Installment agreements taken on taxpayers residing in the Collection queue. Agreements shown on the queue pages will also appear on the pages of the function that took the agreement.

    7. TAKEN BY EXAMINATION DIVISION—Installment agreements taken by the Examination Division. ORIG–CD must fall in the range 60–69.

    8. TAKEN BY CUST SRV TOLL FREE—Installment agreements taken by the Customer Service Toll Free telephone system. This includes the automated TRIS agreements which are broken out on later pages for information purposes. ORIG–CD must fall in the range 70–71.

    9. TAKEN BY OTHER—Installment agreements taken by any function other than Collection, Examination, Vendors and Customer Service. ORIG–CD must fall in the range 80–99, except 98.

    10. TAKEN BY CUST SRV ACS—Installment agreements taken by the Automated Collection System which is a part of the larger Customer Service organization. ORIG–CD must fall in the range 75–76, 82.

    11. TAKEN BY CUST SRV ACS VRU—Installment agreements taken by the automated voice response unit of Automated Collection System. Agreements shown here also included in item j. ORIG–CD must be in the range of 77–78.

    12. TAKEN BY TRIS VRU—Installment agreements taken by the Telephone Routing Interactive System. ORIG–CD must be 74.

    13. TAKEN BY CSCO—Installment agreements taken by Compliance Services Collection Operations (formerly known as the Service Center Collection Branch and referred to previously on these pages as SCCB), which is a part of the larger Customer Service origination. ORIG–CD must fall in the range 72–73, 83.

  2. The reports are aggregated to the national level on CAR8643 pages, while those installment agreements associated with the Small Business organization are shown by area office on CSB8643 pages and those installment agreements associated with the Wage and Investment organization are shown by area office on the CWI8643 pages. Attributing the Installment Agreements to the various SB and WI area offices involves the following process to find the area office that the agreement should be reported under:

    1. Where there is a within service center jurisdiction Collection assignment number, commonly called TSIGN, use it.

    2. If no TSIGN, but a "within service center jurisdiction" Collection Location Code (CLC) is found, the CLC will be used.

    3. If no TSIGN and no CLC, IDRS subroutine CMPUT-CLC will be called to analyze the combination of the current BOD of the taxpayer and the Universal Location Code (ULC), using the geographical location of the taxpayer, to determine which SB or WI area office aligns with the installment agreement.

  3. NO–5000–5 is the current month report which is generated by the Tennessee Computing Center as computer run CAR8643. The statistics include only the information for the current monthly reporting period. Reports are distributed electronically.

5.2.4.6.1  (11-30-2001)
Installment Agreement Cumulative Report (Report Symbol NO–5000–6)

  1. The Installment Agreement Cumulative Report (Report Symbol NO–5000–6) reflect data on the number and amount of cases going into installment agreement status, inventory of installment agreements and the disposition of these cases. Information is also tabulated on the amounts collected, amounts abated and amounts credited from other modules to cases in installment agreement status. The data is extracted from the IDRS system and the reports are produced monthly, with current and cumulative fiscal year-to-date information. The report is divided by functions, as shown in (a) through (i) in Section 4.4. Beginning in January 1993, the functions were determined by a two digit Installment Agreement Originator Code (ORIG) that is input to IDRS using Command Code IAORG.

  2. NO–5000–6 is the fiscal year-to-date cumulative report of the data produced for the NO–5000–5. The reports are generated monthly (except October) by the Tennessee Computing Center as part of computer run CAR8643. The statistics include counts from the beginning of the fiscal year through the end of the current report period. Inventory statistics reflect the statistics on the last day of the report period. Reports are distributed electronically. For FY 2002, only the cumulative data for the CAR8643 pages were shown. The cumulative CSB8643 and CWI8643 pages for area offices commenced in FY 2003, the first fiscal year where the area office codes are available on IDRS at the start of the fiscal year.

5.2.4.6.2  (11-30-2001)
Function of Installment Agreement Report

  1. The report provides management with data for use in managing the installment agreement program.

5.2.4.6.3  (11-30-2001)
Description of Installment Agreement Report Elements

  1. See Exhibit 5.2.4–8 for the line and column definitions for the installment agreement reports.

5.2.4.7  (11-30-2001)
Type Assessment Monthly Report (Report Symbol NO–5000–241 Part 1)

  1. The Type Assessment Monthly Report (Report Symbol NO–5000–241) reflects the results of operations during the immediate preceding month. It contains inventory, receipt and activity data extracted from the IDRS system on Taxpayer Delinquent Accounts (TDAs) by type of tax assessments. The report will show all TDAs on the pages marked CAR8543, while those TDAs assigned to the Small Business organization will be shown on the pages marked CSB5243 and those TDAs assigned to the Wage & Investment organization will be shown on the pages marked CWI8543.

  2. The NO–5000–241 reports are generated electronically by the Tennessee Computing Center showing computer run number CAR8543.

5.2.4.7.1  (10-01-2005)
Type Assessment Area Report

  1. Area reports—TDA cases assigned to an area are shown in one of the four categories: Part 1—TDAs

    1. Field Function—5th and 6th digits of the TDA/TDI assignment code are 10–69.

    2. Queue—5th and 6th digits of the TDA/TDI assignment code are 70, note 71–79 are reserved.

    3. Automated Collection System/Customer Service—5th and 6th digits of the TDA/TDI assignment code are 00–09 or blank when cases do not have a TDA/TDI assignment code on IDRS.

    4. Compliance Services Collection Operations —5th and 6th digits of the TDA/TDI assignment code are 80–89 for TDAs.

    Part 2—Account Receivable (Balance Due) Notices, once produced as part of CAR8543 are now produced as CAR8143 due to the volume of pages.


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