18 May Decoding the IRS – Document 6209
Understanding what you are up against with the IRS can be frustrating on many levels. When it comes to the terminology they throw around, especially acronyms, what you will find is that even seasoned veterans quite often pull out specialty reference manuals or what I often refer to as code books. This post is intended to introduce you to to one of those most valuable pieces of literature if you will…
I cannot emphasize enough the significance of this document. It is profoundly instrumental in understanding the ‘Service’ and what the people as well as the systems inside the ‘Service’ have done to your accounts. Like the IRS itself each of the sections is different and useful in deciphering letters, notices, and transcripts etc … This is expert subject matter so be patient with it.
Section 1, Glossary
Section 2, Tax Returns and Forms
Section 3, Tax Return Information
Section 4, Document Locator Number
Section 5, Debtor Master File
Section 6, Initiating and Monitoring Refund Check Tracing Action
Section 7, Automated Non-Master File
Section 8A, Master File Codes
Section 8B, Master File Codes
Section 8C, Master File Codes
Section 9, Notices and Notice Codes
Section 10, Penalty and Interest Provisions
Section 11, Collection
Section 12, Examination
Section 13, Appeals and TE/GE
Section 14, Integrated Data Retrieval System (IDRS)
Section, 15, Other Systems CADE, CADE2, SCRIPTS, CFOL + FTD
Section 16, Julian Date, Cycle and Notice Calendars
Keep in mind this fine publication is predominately meant to be a handy reference manual. Because our esteemed Court system has however now ruled that we cannot rely on guidance from the ‘Service’ I encourage you to also seek out the Internal Revenue Manual as this is what most ‘Service’ employees refer to when ‘dealing’ with us.
Ultimately though at the end of it all the only thing that can be relied on are the actual tax laws detailed in the Internal Revenue Code – Section 26.