CORE ISSUE DESCRIPTION Non-TAS Lost or Stolen Refunds Expedite Refund Request Undelivered Refunds Returned/Stopped Refunds Invalid SSN IRS Offset TOP Offset Direct Deposit Other Refund Inquiries/Issues Technical/Procedural/Statute Account/Notice Inquiry Tax Questions Taxpayer Rights Forms/Publication Request Copies of Rtns/Trans/Rpts/FOIA TE/GE Technical Assessment Statute Collection Statute Refund Statute Other Tech.Proc,Statute Issues Payments/Credits Missing/Incorrect Payments EFTPS FTE/ES Lockbox Excess Collection Unpostable Payment Back-up Withholding Other Payment Issues Document Processing Processing Original Return Unpostable/Reject Math Error Invalid Dependent SSN/Name Processing Amended Returns Injured Spouse Claim Innocent Spouse (Form 8857) Carryback/Carryforward Claims Disaster Relief Claim Form 843 Other Document Processing Issues Entity Multiple/Mixed TIN Scrambled SSN SS-4, Application for EIN Subchapter S Corp (F 2553) Form W-7/ITI0TIN Application for Exempt Status Name/Address Change Other Entity Issues Penalty FTD Penalty
1 - Significant Hardship Avg # of % of Age Cases Core Iss 61.6 14 7.0% 45.3 24 5.8% 32.9 393 40.4% 28.9 7 9.9% 34.3 22 7.4% 80.4 5 13.9% 33.2 86 27.7% 18.3 27 35.5% 21.5 11 52.4% 39.9 34 5.0% 50.0 1 1.7% 29.8 8 1.3% 0.0 0 0.0% 46.5 2 5.9% 0.0 0 0.0% 12.3 31 4.0% 0.0 0 0.0% 17.0 1 9.1% 56.0 1 1.0% 74.0 4 2.7% 31.0 1 0.8% 93.0 5 2.2% 93.8 12 0.9% 27.9 10 11.4% 32.4 5 1.2% 0.0 0 0.0% 113.0 2 2.9% 24.5 2 12.5% 33.1 29 12.8% 24.8 9 2.9% 100.4 5 3.6% 43.2 94 5.3% 23.2 22 24.4% 104.0 9 2.4% 67.0 1 2.6% 60.5 77 2.8% 37.1 134 20.6% 182.0 11 5.5% 49.6 11 2.7% 0.0 0 0.0% 0.0 0 0.0% 67.5 6 1.2% 62.0 2 5.7% 145.6 8 2.1% 44.3 3 6.3% 18.0 2 1.8% 146.8 4 1.1% 45.5 2 1.3% 24.5 2 1.9% 22.5 4 4.2% 50.0 5 2.2% 0.0 0 0.0% 53.3 3 0.4%
TAXPAYER ADVOCATE SERVICE REGULAR CRITERIA CLOSURES - SMALL BUSINESS/ SELF-EMPLOYED FOR THE PERIOD OCTOBER 1, 2003 TO APRIL 30, 2004 CORE ISSUE BY CRITERIA CODE HARDSHIP AS DEFINED BY RRA 98 (SECT. 7811(a) OPERATIONAL DELAYS 6 - No Response By Date 7 - Systemic or Procedural 2 - Adverse Action 3- Significant Cost 4 - Irreparable Injury 5 - Delay >30 Days Promised Failure Avg # of % of Avg # of % of Avg # of % of Avg # of % of Avg # of % of Avg # of % of Age Cases Core Iss Age Cases Core Iss Age Cases Core Iss Age Cases Core Iss Age Cases Core Iss Age Cases Core Iss 22.0 2 1.0% 46.0 1 0.5% 103.5 2 1.0% 77.8 50 25.1% 56.1 42 21.1% 69.4 88 44.2% 71.2 6 1.5% 0.0 0 0.0% 31.7 3 0.7% 52.4 116 28.1% 55.9 119 28.8% 49.8 145 35.1% 27.9 59 6.1% 47.5 28 2.9% 68.0 31 3.2% 56.0 153 15.7% 53.5 161 16.6% 57.7 147 15.1% 16.0 1 1.4% 141.0 1 1.4% 0.0 0 0.0% 92.8 22 31.0% 58.8 17 23.9% 43.5 23 32.4% 39.5 4 1.4% 61.7 3 1.0% 62.0 1 0.3% 51.6 80 27.0% 66.2 85 28.7% 60.2 101 34.1% 64.0 1 2.8% 12.0 1 2.8% 0.0 0 0.0% 79.5 13 36.1% 79.5 2 5.6% 81.1 14 38.9% 14.8 12 3.9% 25.8 10 3.2% 50.6 7 2.3% 79.6 52 16.8% 94.6 31 10.0% 72.5 112 36.1% 0.0 0 0.0% 0.0 0 0.0% 1.0 1 1.3% 51.3 7 9.2% 41.3 4 5.3% 58.2 37 48.7% 7.0 1 4.8% 14.0 1 4.8% 0.0 0 0.0% 48.0 3 14.3% 36.0 1 4.8% 192.3 4 19.0% 12.4 5 0.7% 24.3 8 1.2% 34.0 8 1.2% 54.4 194 28.7% 63.4 125 18.5% 69.5 301 44.6% 0.0 0 0.0% 44.0 1 1.7% 0.0 0 0.0% 70.3 21 36.2% 64.8 9 15.5% 43.4 26 44.8% 50.0 10 1.6% 26.3 4 0.6% 101.0 5 0.8% 76.6 140 22.2% 72.4 75 11.9% 73.7 389 61.6% 2.0 2 1.9% 3.0 1 1.0% 6.0 2 1.9% 47.2 15 14.6% 42.6 14 13.6% 58.4 69 67.0% 31.3 3 8.8% 0.0 0 0.0% 1.0 1 2.9% 38.0 5 14.7% 25.8 4 11.8% 55.2 19 55.9% 18.0 1 3.2% 0.0 0 0.0% 0.0 0 0.0% 70.3 6 19.4% 35.0 6 19.4% 27.3 18 58.1% 32.8 26 3.3% 34.2 15 1.9% 59.1 17 2.2% 51.3 228 29.3% 48.6 181 23.3% 36.5 279 35.9% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 42.8 5 17.2% 95.7 3 10.3% 32.4 21 72.4% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 92.0 2 18.2% 219.0 2 18.2% 127.2 6 54.5% 0.0 0 0.0% 19.0 1 1.0% 0.0 0 0.0% 81.2 17 16.3% 68.7 6 5.8% 259.4 79 76.0% 29.3 4 2.7% 36.0 1 0.7% 0.0 0 0.0% 85.5 49 33.6% 61.3 32 21.9% 70.7 56 38.4% 4.5 2 1.6% 36.3 3 2.4% 29.3 3 2.4% 50.5 26 21.1% 82.5 16 13.0% 54.1 72 58.5% 52.5 2 0.9% 64.8 4 1.8% 0.0 0 0.0% 78.4 54 23.8% 80.1 16 7.0% 74.2 146 64.3% 70.7 17 1.2% 99.3 12 0.9% 88.1 10 0.7% 85.1 455 32.3% 75.1 189 13.4% 91.0 714 50.7% 35.5 2 2.3% 25.7 3 3.4% 18.0 1 1.1% 85.8 12 13.6% 77.9 9 10.2% 50.9 51 58.0% 73.8 4 0.9% 63.7 6 1.4% 87.5 4 0.9% 85.5 161 37.2% 72.8 55 12.7% 97.1 198 45.7% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 121.0 2 28.6% 135.0 3 42.9% 30.0 2 28.6% 79.3 3 4.4% 0.0 0 0.0% 4.0 1 1.5% 82.1 30 44.1% 110.8 6 8.8% 107.0 26 38.2% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 18.0 1 6.3% 26.0 4 25.0% 36.9 9 56.3% 41.3 7 3.1% 50.3 8 3.5% 50.5 8 3.5% 41.4 41 18.1% 88.3 26 11.5% 88.0 107 47.3% 85.5 8 2.6% 85.1 9 2.9% 31.6 7 2.3% 69.0 91 29.5% 74.8 31 10.1% 76.8 153 49.7% 120.0 1 0.7% 44.5 6 4.3% 0.0 0 0.0% 93.1 42 30.2% 86.4 18 12.9% 80.3 67 48.2% 103.1 20 1.1% 58.7 13 0.7% 74.6 14 0.8% 89.7 578 32.6% 86.8 249 14.1% 90.7 803 45.3% 11.8 4 4.4% 35.6 5 5.6% 19.0 1 1.1% 59.1 21 23.3% 72.4 10 11.1% 48.4 27 30.0% 16.5 2 0.5% 63.0 1 0.3% 45.6 5 1.3% 59.8 169 44.6% 59.7 58 15.3% 63.6 135 35.6% 81.0 2 5.1% 0.0 0 0.0% 1.0 1 2.6% 84.7 6 15.4% 65.9 7 17.9% 63.3 22 56.4% 92.8 30 1.1% 98.7 23 0.8% 115.8 15 0.5% 90.4 1068 38.4% 94.1 615 22.1% 103.9 956 34.3% 34.2 19 2.9% 36.2 9 1.4% 33.8 8 1.2% 52.0 145 22.3% 50.4 119 18.3% 55.4 217 33.3% 297.5 4 2.0% 40.5 2 1.0% 64.3 4 2.0% 167.8 47 23.5% 239.3 30 15.0% 195.9 102 51.0% 132.4 7 1.7% 45.4 5 1.2% 68.9 7 1.7% 76.4 135 33.3% 85.0 77 19.0% 76.9 164 40.4% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 100.5 2 100.0% 0.0 0 0.0% 44.0 1 1.5% 104.0 1 1.5% 148.9 31 46.3% 71.1 14 20.9% 74.1 20 29.9% 74.5 4 0.8% 36.6 7 1.4% 39.8 4 0.8% 77.2 140 28.8% 81.8 51 10.5% 69.8 274 56.4% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 69.7 15 42.9% 82.8 4 11.4% 76.6 14 40.0% 52.0 1 0.3% 166.0 1 0.3% 65.0 1 0.3% 140.2 137 36.0% 125.8 50 13.1% 151.3 183 48.0% 166.5 2 4.2% 0.0 0 0.0% 70.0 1 2.1% 193.4 17 35.4% 152.0 7 14.6% 254.4 18 37.5% 10.0 1 0.9% 23.0 4 3.5% 43.5 2 1.8% 36.3 37 32.5% 43.6 22 19.3% 56.4 46 40.4% 56.3 4 1.1% 41.0 3 0.8% 77.4 5 1.3% 94.9 147 39.2% 78.5 50 13.3% 87.5 162 43.2% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 41.7 69 44.2% 55.6 33 21.2% 52.0 52 33.3% 0.0 0 0.0% 83.5 2 1.9% 31.8 6 5.7% 34.7 21 20.0% 27.7 7 6.7% 60.6 67 63.8% 0.0 0 0.0% 38.3 3 3.2% 27.0 2 2.1% 44.3 37 38.9% 32.0 10 10.5% 41.4 39 41.1% 19.7 3 1.3% 35.0 4 1.7% 162.0 1 0.4% 99.3 78 33.9% 86.7 31 13.5% 110.2 108 47.0% 0.0 0 0.0% 20.0 1 0.7% 52.0 5 3.4% 59.6 42 28.8% 74.1 29 19.9% 70.6 69 47.3% 79.7 10 1.2% 83.0 3 0.4% 24.0 3 0.4% 68.9 307 38.2% 68.2 99 12.3% 66.5 379 47.1%
Avg Age 67.9 52.2 45.0 62.0 57.4 77.9 60.8 41.8 57.4 61.1 56.6 73.2 51.9 45.0 36.8 43.0 40.8 127.5 215.0 72.3 55.0 75.7 86.8 54.2 88.2 101.0 93.8 31.4 68.4 72.2 84.4 87.1 44.7 61.8 66.4 95.3 48.8 192.9 78.0 100.5 108.1 72.5 73.5 143.4 197.2 44.9 89.0 48.1 51.3 40.3 99.8 67.2 67.6
Total # of Cases % Total 199 0.5% 413 1.1% 972 2.5% 71 0.2% 296 0.8% 36 0.1% 310 0.8% 76 0.2% 21 0.1% 675 1.8% 58 0.2% 631 1.7% 103 0.3% 34 0.1% 31 0.1% 777 2.0% 29 0.1% 11 0.0% 104 0.3% 146 0.4% 123 0.3% 227 0.6% 1409 3.7% 88 0.2% 433 1.1% 7 0.0% 68 0.2% 16 0.0% 226 0.6% 308 0.8% 139 0.4% 1771 4.6% 90 0.2% 379 1.0% 39 0.1% 2784 7.3% 651 1.7% 200 0.5% 406 1.1% 2 0.0% 67 0.2% 486 1.3% 35 0.1% 381 1.0% 48 0.1% 114 0.3% 375 1.0% 156 0.4% 105 0.3% 95 0.2% 230 0.6% 146 0.4% 804 2.1%
CORE ISSUE DESCRIPTION FTF/FTP Penalties Estimated Tax Penalty Civil Penalties Other Than TFRP Trust Fund Recovery Penalty (TFRP) Other Penalty Issues Examination Open Audit Recons/SFR/6020b/Audit RPS (EITC Claim) EITC Certification (Qualifying child) EITC Certification (Filing status) EITC Recertification SS8 Determinations Open AUR Closed AUR CAWR/FUTA OIC - Doubt as to Liability Other Examination Collection Levy Original Lien Filing Lien Release Lien Withdrawal Lien Subordination Lien Discharge Lien - Other Seizure and Sale Unable to Pay (CNC) Streamlined Installment Agreement Guaranteed Installment Agreement Installment Agreement - Other TDI - SFR/6020B Bankruptcy OIC - Doubt as to Collectibility OIC - ETA Other Collection Issues Interest Informal Interest Abatement Request Formal Interest Abatement Request Interest Calculation Restricted Interest Credit Interest Other Interest Appeals/Other Innocent Spouse Appeals Penalty Appeals Examination Appeals CDP Appeals OIC Appeals CAP Appeals Appeals - Other Criminal Investigation Non-Master File
1 - Significant Hardship Avg # of % of Age Cases Core Iss 55.7 61.0 40.0 119.2 71.4 75.1 58.4 82.0 49.7 27.6 28.9 44.0 0.0 68.8 65.0 66.4 13.0 154.0 31.6 52.4 70.5 38.2 66.3 58.6 32.9 67.1 44.7 58.7 66.3 32.0 53.9 38.2 36.1 94.7 145.3 38.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 168.0 0.0 1.0 19.0 191.2 0.0 15.0 0.0 37.5 88.0 23 1 6 5 5 12 54 48 234 11 27 24 0 6 32 16 1 5 14 811 10 66 11 23 7 27 16 60 4 1 27 25 19 37 6 35 0 0 0 0 0 0 0 3 0 1 4 5 0 1 0 131 1 2.0% 0.7% 0.9% 2.0% 1.2% 7.4% 3.8% 3.1% 12.5% 44.0% 81.8% 12.5% 0.0% 1.0% 3.4% 1.1% 1.0% 2.8% 9.0% 38.1% 10.3% 10.7% 12.2% 32.9% 13.0% 10.5% 26.7% 20.3% 4.1% 7.7% 6.3% 6.6% 7.7% 4.4% 7.8% 6.8% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 5.7% 0.0% 0.4% 2.9% 9.8% 0.0% 10.0% 0.0% 7.2% 1.9%
TAXPAYER ADVOCATE SERVICE REGULAR CRITERIA CLOSURES - SMALL BUSINESS/ SELF-EMPLOYED FOR THE PERIOD OCTOBER 1, 2003 TO APRIL 30, 2004 CORE ISSUE BY CRITERIA CODE HARDSHIP AS DEFINED BY RRA 98 (SECT. 7811(a) OPERATIONAL DELAYS 6 - No Response By Date 7 - Systemic or Procedural 2 - Adverse Action 3- Significant Cost 4 - Irreparable Injury 5 - Delay >30 Days Promised Failure Avg # of % of Avg # of % of Avg # of % of Avg # of % of Avg # of % of Avg # of % of Age Cases Core Iss Age Cases Core Iss Age Cases Core Iss Age Cases Core Iss Age Cases Core Iss Age Cases Core Iss 73.1 12.0 104.7 101.1 23.0 31.8 59.3 100.5 51.8 15.0 26.3 389.0 0.0 25.0 74.3 76.2 80.7 0.0 32.7 65.1 56.4 44.8 72.1 64.3 22.5 38.8 47.4 83.0 66.7 0.0 49.3 112.4 78.6 65.5 91.0 61.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 68.6 44.0 49.0 150.0 0.0 0.0 34.1 82.7 16 1 12 8 2 5 13 30 48 3 3 4 0 1 18 26 3 0 11 427 16 64 10 6 4 21 26 33 3 0 25 9 13 33 5 23 0 0 0 0 0 0 0 0 0 5 1 3 2 0 0 16 3 1.4% 0.7% 1.8% 3.2% 0.5% 3.1% 0.9% 1.9% 2.6% 12.0% 9.1% 2.1% 0.0% 0.2% 1.9% 1.8% 3.1% 0.0% 7.1% 20.1% 16.5% 10.4% 11.1% 8.6% 7.4% 8.1% 43.3% 11.1% 3.1% 0.0% 5.8% 2.4% 5.3% 3.9% 6.5% 4.4% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2.0% 0.7% 5.9% 3.3% 0.0% 0.0% 0.9% 5.6% 15.7 6.0 64.4 85.5 62.5 103.5 70.6 131.6 48.2 40.0 0.0 0.0 0.0 59.3 45.3 59.1 78.7 47.8 66.8 73.7 13.5 36.1 68.3 48.0 27.2 50.5 20.0 93.3 20.0 43.0 45.4 123.0 143.0 134.2 49.5 66.6 0.0 155.5 0.0 0.0 0.0 0.0 0.0 181.0 205.0 44.0 109.3 101.0 19.0 70.0 110.0 27.9 0.0 3 1 8 2 6 2 10 21 23 1 0 0 0 6 10 11 3 4 12 80 2 65 3 6 6 17 1 4 1 1 14 2 6 19 2 11 0 2 0 0 0 0 0 1 1 1 3 2 2 1 1 10 0 0.3% 0.7% 1.2% 0.8% 1.4% 1.2% 0.7% 1.3% 1.2% 4.0% 0.0% 0.0% 0.0% 1.0% 1.1% 0.8% 3.1% 2.2% 7.7% 3.8% 2.1% 10.6% 3.3% 8.6% 11.1% 6.6% 1.7% 1.4% 1.0% 7.7% 3.3% 0.5% 2.4% 2.3% 2.6% 2.1% 0.0% 1.4% 0.0% 0.0% 0.0% 0.0% 0.0% 1.9% 5.3% 0.4% 2.2% 3.9% 3.3% 10.0% 1.1% 0.6% 0.0% 77.3 38.0 43.4 62.8 324.8 70.0 143.8 101.8 87.8 29.0 21.5 81.7 51.0 48.3 45.2 51.4 44.0 70.5 73.6 60.3 59.3 33.8 52.6 48.0 36.0 91.2 32.0 61.4 79.0 0.0 95.5 406.7 72.2 56.1 117.0 80.8 0.0 66.0 25.0 0.0 0.0 0.0 0.0 44.7 32.0 99.0 0.0 289.5 25.0 0.0 77.0 47.4 0.0 9 1 9 9 4 2 8 12 24 1 2 3 1 6 12 5 2 4 8 199 18 62 18 9 10 32 5 24 1 0 19 3 5 28 1 14 0 2 1 0 0 0 0 3 1 1 0 2 2 0 1 8 0 0.8% 0.7% 1.3% 3.6% 1.0% 1.2% 0.6% 0.8% 1.3% 4.0% 6.1% 1.6% 4.2% 1.0% 1.3% 0.3% 2.1% 2.2% 5.2% 9.4% 18.6% 10.1% 20.0% 12.9% 18.5% 12.4% 8.3% 8.1% 1.0% 0.0% 4.4% 0.8% 2.0% 3.3% 1.3% 2.7% 0.0% 1.4% 1.3% 0.0% 0.0% 0.0% 0.0% 5.7% 5.3% 0.4% 0.0% 3.9% 3.3% 0.0% 1.1% 0.4% 0.0% 64.1 67.0 69.0 167.0 97.5 88.3 100.6 123.5 82.2 25.5 15.0 89.2 136.9 53.4 77.2 72.9 106.4 122.6 103.8 81.7 34.8 42.2 46.7 110.3 43.6 113.0 56.0 85.3 47.1 105.0 71.9 94.6 72.1 121.2 60.5 76.9 83.0 78.4 130.5 73.1 75.0 94.5 77.5 82.5 224.2 87.2 97.3 78.4 154.1 86.5 90.1 52.2 201.1 441 56 324 51 134 47 583 482 634 2 1 62 8 254 320 649 25 41 18 133 5 70 7 7 7 29 1 30 21 1 80 107 50 152 13 96 7 42 27 12 5 2 10 12 6 113 39 10 9 2 31 494 16 38.3% 40.9% 47.3% 20.6% 32.4% 29.0% 40.5% 30.8% 33.8% 8.0% 3.0% 32.3% 33.3% 43.0% 33.7% 44.9% 26.0% 22.8% 11.6% 6.3% 5.2% 11.4% 7.8% 10.0% 13.0% 11.2% 1.7% 10.1% 21.6% 7.7% 18.7% 28.3% 20.3% 18.1% 16.9% 18.6% 29.2% 30.2% 34.6% 29.3% 21.7% 16.7% 23.8% 22.6% 31.6% 46.1% 28.1% 19.6% 15.0% 20.0% 32.6% 27.3% 29.6% 57.3 49.2 71.9 107.1 93.1 79.5 85.8 102.1 75.9 67.7 0.0 87.2 166.0 51.8 79.6 70.9 156.0 109.0 78.6 65.4 52.7 43.0 40.3 43.2 6.0 48.5 0.0 54.3 48.7 118.7 99.5 93.4 94.0 130.2 37.5 85.1 53.5 83.7 115.6 69.8 101.2 83.8 100.0 83.6 0.0 76.3 56.1 48.9 127.8 10.0 81.3 48.2 301.6 166 17 102 25 61 41 342 259 499 3 0 45 2 66 128 192 11 31 10 50 3 59 6 5 1 25 0 16 6 3 35 53 32 83 8 49 4 20 15 6 5 4 7 13 0 42 28 7 6 2 20 938 11 14.4% 12.4% 14.9% 10.1% 14.7% 25.3% 23.8% 16.5% 26.6% 12.0% 0.0% 23.4% 8.3% 11.2% 13.5% 13.3% 11.5% 17.2% 6.5% 2.4% 3.1% 9.6% 6.7% 7.1% 1.9% 9.7% 0.0% 5.4% 6.2% 23.1% 8.2% 14.0% 13.0% 9.9% 10.4% 9.5% 16.7% 14.4% 19.2% 14.6% 21.7% 33.3% 16.7% 24.5% 0.0% 17.1% 20.1% 13.7% 10.0% 20.0% 21.1% 51.8% 20.4% 59.5 57.1 66.1 118.7 105.2 120.4 83.6 139.2 81.5 53.8 0.0 82.1 70.5 53.5 78.3 81.9 87.1 119.6 64.3 80.0 53.8 59.7 66.2 94.5 49.6 104.3 81.3 91.2 83.3 80.1 75.8 94.0 109.6 112.6 75.6 93.6 58.0 75.1 138.6 111.4 86.4 69.8 112.9 76.5 96.6 60.1 127.4 84.9 107.0 89.0 100.0 47.0 126.5 493 60 224 147 202 53 429 714 416 4 0 54 13 252 430 548 51 95 82 427 43 230 35 14 19 107 11 129 61 7 228 179 121 490 42 289 13 73 35 23 13 6 25 21 11 82 64 22 39 4 42 214 23 42.8% 43.8% 32.7% 59.5% 48.8% 32.7% 29.8% 45.6% 22.2% 16.0% 0.0% 28.1% 54.2% 42.6% 45.3% 37.9% 53.1% 52.8% 52.9% 20.1% 44.3% 37.3% 38.9% 20.0% 35.2% 41.5% 18.3% 43.6% 62.9% 53.8% 53.3% 47.4% 49.2% 58.2% 54.5% 55.9% 54.2% 52.5% 44.9% 56.1% 56.5% 50.0% 59.5% 39.6% 57.9% 33.5% 46.0% 43.1% 65.0% 40.0% 44.2% 11.8% 42.6%
Avg Age 61.1 59.3 68.5 124.6 101.6 93.8 90.1 125.3 75.2 35.4 27.8 87.2 99.8 53.4 76.8 75.8 97.9 116.7 65.3 64.2 55.1 47.2 61.0 68.1 38.8 85.5 51.3 78.7 71.4 84.4 74.0 93.5 92.7 111.9 75.4 83.6 64.5 78.4 129.9 94.1 87.1 78.6 102.3 84.9 139.2 75.4 100.5 95.6 111.9 63.4 92.7 48.1 181.2
Total # of Cases 1151 137 685 247 414 162 1439 1566 1878 25 33 192 24 591 950 1447 96 180 155 2127 97 616 90 70 54 258 60 296 97 13 428 378 246 842 77 517 24 139 78 41 23 12 42 53 19 245 139 51 60 10 95 1811 54
% Total 3.0% 0.4% 1.8% 0.6% 1.1% 0.4% 3.8% 4.1% 4.9% 0.1% 0.1% 0.5% 0.1% 1.5% 2.5% 3.8% 0.3% 0.5% 0.4% 5.6% 0.3% 1.6% 0.2% 0.2% 0.1% 0.7% 0.2% 0.8% 0.3% 0.0% 1.1% 1.0% 0.6% 2.2% 0.2% 1.4% 0.1% 0.4% 0.2% 0.1% 0.1% 0.0% 0.1% 0.1% 0.0% 0.6% 0.4% 0.1% 0.2% 0.0% 0.2% 4.7% 0.1%
CORE ISSUE DESCRIPTION Exclusion - Foreign Earned Inc Foreign Tax Credit Tax Treaties Alien Taxation Other TOTAL
1 - Significant Hardship Avg # of % of Age Cases Core Iss 27.0 0.0 0.0 0.0 32.8 48.6 1 0 0 0 4 3011 8.3% 0.0% 0.0% 0.0% 2.2% 7.9%
TAXPAYER ADVOCATE SERVICE REGULAR CRITERIA CLOSURES - SMALL BUSINESS/ SELF-EMPLOYED FOR THE PERIOD OCTOBER 1, 2003 TO APRIL 30, 2004 CORE ISSUE BY CRITERIA CODE HARDSHIP AS DEFINED BY RRA 98 (SECT. 7811(a) OPERATIONAL DELAYS 6 - No Response By Date 7 - Systemic or Procedural 2 - Adverse Action 3- Significant Cost 4 - Irreparable Injury 5 - Delay >30 Days Promised Failure Avg # of % of Avg # of % of Avg # of % of Avg # of % of Avg # of % of Avg # of % of Age Cases Core Iss Age Cases Core Iss Age Cases Core Iss Age Cases Core Iss Age Cases Core Iss Age Cases Core Iss 0.0 0.0 0.0 0.0 13.0 63.1 0 0 0 0 1 1249 0.0% 0.0% 0.0% 0.0% 0.6% 3.3% 0.0 0.0 0.0 0.0 45.3 62.1 0 0 0 0 3 604 0.0% 0.0% 0.0% 0.0% 1.7% 1.6% 0.0 0.0 0.0 0.0 212.2 66.2 0 0 0 0 5 794 0.0% 0.0% 0.0% 0.0% 2.8% 2.1% 83.8 112.9 92.4 57.0 127.3 81.4 6 10 13 19 40 11206 50.0% 66.7% 40.6% 40.4% 22.5% 29.3% 89.0 35.0 104.8 48.0 94.1 74.4 1 1 9 1 16 6454 8.3% 6.7% 28.1% 2.1% 9.0% 16.9% 142.0 67.5 68.7 88.2 103.3 86.2 4 4 10 27 109 14901 33.3% 26.7% 31.3% 57.4% 61.2% 39.0%
Avg Age 98.9 95.6 88.5 74.7 107.8 78.3
Total # of Cases 12 15 32 47 178 38219
% Total 0.0% 0.0% 0.1% 0.1% 0.5% 100.0%
Total of operational delay categories (criteria 5-7):
85.2%