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Navigating the Transaction Section in MFT 55 Module

Explore the process of understanding transactions in MFT 55 modules. Gain knowledge, develop understanding, and enhance learning through information gathered or provided in this comprehensive guide.

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Navigating the Transaction Section in MFT 55 Module

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  1. Understanding the TransactionSection of an MFT 55 Module
  2. Learning Is a ProcessWhere 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
  3. Sections to IMF Entity Section Module Section Transaction Section
  4. 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.
  5. Transaction Section of MFT 55
  6. Transaction Section Continued
  7. Transaction Section Continued
  8. Transaction Section Continued
  9. Transaction Module
  10. 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.
  11. 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_03-012-021-cont01.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_03-017-244r.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_03-017-243r-cont01.html#d0e7802
  12. 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?.
  13. What is a TC 971? Miscellaneous Transaction Section 8-41 Page 151 of 613 you will find TC 971 Transaction
  14. What is a Action Code or CD-804? 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.
  15. What is a Action Code or CD-805? 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.
  16. What is a Action Code or CD-611? Third Party Contact notification made by Collection. – also for TC 972 (reversal). Is the IRS required to notify you is they contact third parties?
  17. What is a Action Code or CD-061? 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?
  18. What is a Action Code or CD-069? 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?
  19. What is a Action Code or CD-066? Return receipt signed. – also for TC 972 (reversal). Did you sign for this Notice? This is evidence that the IRS uses in Court.
  20. What is a Action Code or CD-278? Used to indicate receipt of an equivalent Collection Due Process hearing. Will not exclude module from automated levy processing – also for TC 972 (reversal).
  21. 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.
  22. What is a Action Code or CD-805? 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.
  23. What is a Action Code or CD-280? Used to indicate that Appeals has completed their review of the equivalent hearing investigation and issued a determination letter – also for TC 972 (reversal).
  24. What is a Transaction Code 582? Pg. 135 of the IRS Processing and Codes Manual Federal tax lien has been issued
  25. 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”?
  26. What is a TC 582?
  27. What is a Action Code or CD-252? 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.
  28. What is a TC 582?
  29. What is a TC 670? Subsequent Payment Payment was made by the “taxpayer”
  30. 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.
  31. MF and IDRS Collection Status Codes Below are the MF STAT that were recorded. 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. 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.
  32. 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?
  33. Easy Way to Decode Do a FOIA Request for the following document; IMF MCC TRANSCRIPT-IMF LITERAL SAMPLE BELOW
  34. Questions & Answers
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