Glossary of Terms
Area Director
The senior-level manager in the Collection Field function chain of command (i.e., the Group Manager reports to the Territory Manager, who reports to the Area Director).
Calendar Year
A 12-consecutive-month period ending on the last day of December.
Campus
The data processing arm of the IRS. The campuses process paper and electronic submissions, correct errors, and forward data to the Computing Centers for analysis and posting to taxpayer accounts.
Collection Activity Report
An automated report that provides managers timely and reliable raw data to show results each month by program, case type, location, etc.
Collection Field Function
An area within the IRS that is authorized to perform collection tasks in a centralized manner. The objective of the Collection Field function is to collect taxes through personal contact whenever there is an outstanding balance due.
Collection Queue
An automated holding file for unassigned inventory of delinquent cases for which the Collection Field function does not have enough resources to immediately assign for contact.
Continental Shelf
Cases regarding foreign taxpayers engaged in activities related to the exploration for, or exploitation of, natural resources on the Outer Continental Shelf in the Gulf of Mexico.
Criminal Investigation
Serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.
Currently Not Collectible
Tax accounts that are removed from active inventory after the necessary steps in the collection process have been taken.
Customs and Border Protection Officer
Officers who work for U.S. Customs and Border Protection, which is the largest enforcement agency within the DHS. These officers ensure the Nation’s safety by screening passengers and cargo.
Customs Hold
A notification to the DHS that, according to the IRS records, a taxpayer owes Federal taxes. If the taxpayer should return to the United States or Commonwealth Territories and has not yet paid the total amount due, he or she could be interviewed by a Customs and Border Protection Officer at the time of entry. The IRS will then be advised of the taxpayer’s arrival and will be provided with information enabling it to contact the taxpayer regarding payment of his or her outstanding tax liability.
Director Collection Report
A report used by National Office Collection management that measures Collection Field function results on a national level.
Domestic Collection
Responsible for ensuring payment compliance among domestic persons through the fair and equitable application of these laws, as well as providing education to domestic customers to promote future compliance.
Domestic Revenue Officer
An employee in the Collection Field function who attempts to contact domestic taxpayers and resolve collection matters that have not been resolved through notices sent by the IRS campuses.
Entity Case Management System
The ENTITY is a database displaying current Collection Field function and Advisory inventory. The ENTITY application receives data from the Integrated Collection System for open, closed, and return to Collection Queue cases; the Delinquent Inventory Account List for Collection Queue cases; and the Automated Lien System for lien information.
Fiscal Year
Any yearly accounting period, regardless of its relationship to a calendar year. The Federal Government’s fiscal year begins on October 1 and ends on September 30.
Group Manager
A first-level manager in the Collection Field function, responsible for supervising revenue officers.
Individual Taxpayer Identification Number
A nine-digit number issued by the IRS to individuals who are required for U.S. tax purposes to have a Taxpayer Identification Number but who do not have – and are not eligible to obtain – a Social Security Number.
Information Return
A return that includes any form, statement, or schedule required to be filed with the IRS with respect to any amount from which tax is required to be deducted and withheld.
Integrated Collection System
Provides workload management, case assignment/tracking, inventory control, case analysis tools, and management information system capabilities to support the SB/SE Division’s collection fieldwork.
Internal Revenue Manual
Contains the policies, procedures, instructions, guidelines, and delegations of authority that direct the operation and administration of the IRS. Topics include tax administration, personnel and office management, and others.
International Collection
Responsible for ensuring payment compliance among all persons subject to U.S. tax/laws and treaties through the fair and equitable application of these laws, as well as providing education to international customers to promote future compliance.
International Revenue Officer
An employee in the Collection Field function who attempts to contact international taxpayers and resolve collection matters that have not been resolved through notices sent by the IRS campuses.
International Tax Gap
The estimated difference between the amount of tax that international taxpayers should pay and the amount that is paid voluntarily and on time. Currently, there is no official IRS International Tax Gap estimate.
International Tax Noncompliance
There are three primary types of tax noncompliance:
(1) Under reporting of tax liabilities on tax returns.
(2) Underpayment of taxes due from filed returns.
(3) Nonfiling, which refers to the failure to file a required tax return altogether or on time.
These types of tax noncompliance are mutual to both the international and domestic taxpayer.
International Territory Report
A report used by Headquarters Collection management which measures Collection Field function results for the International Territory.
Inventory Delivery System
An inventory delivery system used for collection cases. The system uses proven analytical scoring models and a business rules engine to route cases to the Automated Collection System, the Collection Queue, or direct field assignment.
Job Aid
A job aid is a repository for information, processes, or perspectives that supports work and activity by directing, guiding, and enlightening performance.
Levy
A method used by the IRS to collect outstanding taxes from sources such as bank accounts and wages.
Lien
An encumbrance on property or rights to property as security for outstanding taxes.
Mutual Collection Assistance Request
In the context of this report, a request by a treaty partner for the IRS to collect taxes owed them from individuals residing in the United States.
Nonresident Alien
An individual who is not a U.S. citizen or U.S. national who has not passed the green card test or the substantial presence test.
Offshore Voluntary Disclosure Initiative Program
This program offers a civil settlement structure in which taxpayers pay an offshore penalty in lieu of a number of other penalties that may be assessed in cases of offshore noncompliance. Once taxpayers have been accepted into the program, they work with a revenue agent who reviews up to eight years of amended or original tax returns, and information returns, as well as other information about their offshore accounts.
Qualified Intermediary
An eligible person or entity (i.e., a foreign financial institution, a foreign branch or office of a U.S. financial institution, or any other entity acceptable to the IRS) which enters into a Qualified Intermediary Agreement. The Qualified Intermediary agrees to assume certain documentation and withholding responsibilities in exchange for simplified information reporting for its foreign account holders.
Resident Alien
An individual who has been admitted for permanent residence in the United States and is entitled to all deductions, exclusions, and credits under the same rules as a U.S. citizen.
Revenue Officer
Employee in the Collection Field function who attempts to contact taxpayers and resolve collection matters that have not been resolved through notices sent by the IRS campuses or through telephone contact.
Seizure
The taking of a taxpayer’s property to satisfy his or her outstanding tax liability.
Subject Matter Expert
A person with bona fide expert knowledge about what it takes to do a particular job. The goal of the Subject Matter Expert is to facilitate and ensure uniformity and consistency of each program area and to provide expert advice in the program subject matter.
Tax Period
Refers to each tax return filed by the taxpayer for a specific period (year or quarter) during a calendar year for each type of tax.
Taxpayer Delinquency Investigation
An unfiled tax return for a taxpayer. One Taxpayer Delinquency Investigation exists for all tax periods.
Taxpayer Delinquent Account
A balance-due account of a taxpayer. A separate Taxpayer Delinquent Account exists for each delinquent tax period.
Territory Manager
A second-level manager in the Collection Field function responsible for supervising group managers within a specific geographic Territory.
Treasury Enforcement Communication System
An information-sharing platform that allows users to access different databases. It is owned and managed by the DHS’s U.S. Customs and Border Protection component and is the principal system used by officers at the border to assist with screening and making determinations regarding admissibility of arriving persons.
U.S. Department of Homeland Security
A stand-alone, Cabinet-level department, created with Congress’ passage of the Homeland Security Act of 2002[10] in November 2002. Its mission includes preventing terrorism and enhancing security, managing the border, administering immigration laws, securing cyberspace, and ensuring disaster resilience.
