Abbreviations and Acronyms Used in Federal Tax Procedure Matters

• Author: W. Patrick Cantrell
• Pages: 453-456

453

APPENDIX A

Abbreviations and Acronyms Used in

Federal Tax Procedure Matters

ACS Automated Collection System

AFTR American Federal Tax Reports

AO Appeals Officer (IRS)

AOD Action on Decision

ASED Assessment Statute Expiration Date

ATAO Application for Taxpayer Assistance Order

ATAT Abusive Tax Avoidance Transaction

ATE Appeals Technical Employee

AUR Automated Underreporter Report

BLS Bureau of Labor Statistics

BMF Business Master File

BR Bankruptcy

BSA Bank Secrecy Act

BUW Backup Withholding (IRC 3406)

CAF Central Authorization File

CAP Collection Appeal Program

CAWR Combined Annual Wage Report

CB Cumulative Bulletin

CCA Chief Counsel Advice

CDP Collection Due Process

CFR Code of Federal Regulations

CI Criminal Investigation

Cir. Circuit

(continued)