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 0.0 0 0.0% 0.0 0 0.0% 19.7 3 50.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 48.0 1 14.3% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 48.0 1 33.3% 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% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 14.0 1 5.6% 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% 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% 24.0 2 3.6% 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% 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% 92.0 1 50.0% 0.0 0 0.0% 22.0 2 1.5% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 19.0 2 2.1%
TAXPAYER ADVOCATE SERVICE REGULAR CRITERIA CLOSURES - TAX EXEMPT/GOVERNMENT ENTITIES 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 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 10.0 1 100.0% 2.0 1 33.3% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 135.0 1 33.3% 22.0 1 33.3% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 131.0 1 16.7% 103.5 2 33.3% 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% 32.0 1 100.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 248.0 1 50.0% 34.0 1 50.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 307.0 2 28.6% 96.0 4 57.1% 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% 0.0 0 0.0% 111.0 1 3.4% 0.0 0 0.0% 0.0 0 0.0% 86.0 11 37.9% 42.5 2 6.9% 37.9 15 51.7% 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% 205.0 2 100.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 9.0 1 100.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 13.0 1 33.3% 0.0 0 0.0% 5.0 1 33.3% 5.0 1 7.1% 0.0 0 0.0% 7.0 1 7.1% 44.6 5 35.7% 17.0 1 7.1% 30.3 6 42.9% 23.0 2 3.1% 0.0 0 0.0% 0.0 0 0.0% 27.5 16 24.6% 19.3 9 13.8% 35.0 38 58.5% 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% 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% 0.0 0 0.0% 35.0 1 100.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 144.0 1 100.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 2.0 1 14.3% 0.0 0 0.0% 0.0 0 0.0% 98.0 1 14.3% 44.5 2 28.6% 94.3 3 42.9% 111.0 2 4.5% 0.0 0 0.0% 0.0 0 0.0% 99.6 16 36.4% 175.0 4 9.1% 96.2 22 50.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 68.3 4 44.4% 0.0 0 0.0% 54.4 5 55.6% 119.0 1 5.6% 0.0 0 0.0% 61.0 1 5.6% 177.7 3 16.7% 115.0 2 11.1% 86.1 10 55.6% 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% 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% 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% 0.0 0 0.0% 0.0 0 0.0% 63.0 1 100.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 23.0 2 28.6% 0.0 0 0.0% 45.8 5 71.4% 0.0 0 0.0% 294.0 1 11.1% 0.0 0 0.0% 76.7 3 33.3% 0.0 0 0.0% 90.0 5 55.6% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 58.0 1 33.3% 102.0 1 33.3% 584.0 1 33.3% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 113.1 15 36.6% 54.3 3 7.3% 125.8 23 56.1% 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% 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% 191.5 2 50.0% 82.0 2 50.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 188.0 1 1.8% 0.0 0 0.0% 102.8 23 41.8% 80.2 9 16.4% 79.5 20 36.4% 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% 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% 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% 90.7 3 75.0% 0.0 0 0.0% 109.0 1 25.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 98.7 3 50.0% 27.0 1 16.7% 115.5 2 33.3% 17.0 1 0.9% 123.0 2 1.8% 4.0 1 0.9% 102.7 34 30.6% 108.8 4 3.6% 44.3 69 62.2% 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% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 96.0 1 4.8% 322.5 4 19.0% 54.0 1 4.8% 214.1 15 71.4% 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% 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% 39.0 1 33.3% 19.5 2 66.7% 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% 60.0 1 50.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 0.0 0 0.0% 37.8 4 2.9% 38.7 11 8.0% 36.8 14 10.2% 61.1 19 13.9% 58.5 6 4.4% 41.8 81 59.1% 0.0 0 0.0% 0.0 0 0.0% 19.0 1 7.7% 70.8 6 46.2% 41.0 2 15.4% 13.0 4 30.8% 0.0 0 0.0% 0.0 0 0.0% 32.0 1 5.0% 33.2 5 25.0% 71.0 2 10.0% 60.7 12 60.0% 17.0 1 4.3% 0.0 0 0.0% 0.0 0 0.0% 62.5 2 8.7% 89.7 3 13.0% 53.2 17 73.9% 127.3 3 3.2% 48.0 1 1.1% 0.0 0 0.0% 50.6 23 24.5% 38.7 10 10.6% 61.7 55 58.5%
Avg Age 10.0 53.0 66.2 32.0 141.0 0.0 0.0 0.0 0.0 149.4 0.0 59.0 205.0 9.0 22.0 31.0 30.6 0.0 35.0 144.0 0.0 67.4 105.3 60.6 101.0 0.0 0.0 63.0 39.3 108.2 248.0 116.0 0.0 136.8 0.0 89.3 0.0 0.0 95.3 0.0 92.3 65.3 0.0 221.5 0.0 26.0 76.0 0.0 44.1 44.5 53.4 57.2 57.6
Total # of Cases % Total 1 0.1% 3 0.2% 6 0.4% 1 0.1% 2 0.1% 0 0.0% 0 0.0% 0 0.0% 0 0.0% 7 0.5% 0 0.0% 29 2.1% 2 0.1% 1 0.1% 3 0.2% 14 1.0% 65 4.7% 0 0.0% 1 0.1% 1 0.1% 0 0.0% 7 0.5% 44 3.2% 9 0.7% 18 1.3% 0 0.0% 0 0.0% 1 0.1% 7 0.5% 9 0.7% 3 0.2% 41 3.0% 0 0.0% 4 0.3% 0 0.0% 55 4.0% 0 0.0% 0 0.0% 4 0.3% 0 0.0% 6 0.4% 111 8.0% 0 0.0% 21 1.5% 0 0.0% 3 0.2% 2 0.1% 0 0.0% 137 9.9% 13 0.9% 20 1.5% 23 1.7% 94 6.8%
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 50.0 0.0 0.0 0.0 78.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 24.0 0.0 0.0 0.0 44.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 19.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 5.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 16 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0.9% 0.0% 0.0% 0.0% 0.6% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.8% 0.0% 0.0% 0.0% 37.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 12.5% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 4.5% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
TAXPAYER ADVOCATE SERVICE REGULAR CRITERIA CLOSURES - TAX EXEMPT/GOVERNMENT ENTITIES 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 26.0 0.0 45.0 0.0 28.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 218.0 0.0 0.0 0.0 142.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 84.0 0.0 0.0 0.0 0.0 0.0 32.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 44.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 6 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0.9% 0.0% 1.6% 0.0% 0.6% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.8% 0.0% 0.0% 0.0% 14.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 33.3% 0.0% 0.0% 0.0% 0.0% 0.0% 50.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 4.5% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 62.0 0.0 28.0 0.0 70.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 32.0 0.0 0.0 0.0 24.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1 0 2 0 2 0 0 0 0 0 0 0 0 0 0 1 0 0 0 2 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 0 0 0 0 0 0 0 0 0.9% 0.0% 3.3% 0.0% 1.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.8% 0.0% 0.0% 0.0% 4.7% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 144.0 0.0 0.0 0.0 46.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 136.0 0.0 20.0 0.0 18.5 0.0 0.0 33.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1 0 0 0 4 0 0 0 0 0 0 0 0 0 0 1 0 1 0 2 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.9% 0.0% 0.0% 0.0% 2.5% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.8% 0.0% 20.0% 0.0% 4.7% 0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 12.5% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 60.8 0.0 64.0 0.0 51.5 0.0 233.0 34.0 147.0 0.0 0.0 0.0 0.0 0.0 0.0 67.8 0.0 92.0 0.0 51.0 0.0 6.0 0.0 0.0 10.0 0.0 0.0 0.0 29.0 0.0 85.0 563.5 0.0 35.0 0.0 134.0 0.0 126.0 0.0 26.0 0.0 0.0 0.0 40.7 0.0 120.0 0.0 0.0 0.0 0.0 168.0 0.0 45.0 29 0 22 0 48 0 2 1 1 0 0 0 0 0 0 56 0 3 0 4 0 1 0 0 1 0 0 0 1 0 1 2 0 1 0 1 0 1 0 2 0 0 0 3 0 4 0 0 0 0 1 0 1 24.8% 0.0% 36.1% 0.0% 29.8% 0.0% 20.0% 100.0% 100.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 46.7% 0.0% 60.0% 0.0% 9.3% 0.0% 50.0% 0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 33.3% 0.0% 25.0% 66.7% 0.0% 12.5% 0.0% 12.5% 0.0% 20.0% 0.0% 66.7% 0.0% 0.0% 0.0% 75.0% 0.0% 18.2% 0.0% 0.0% 0.0% 0.0% 33.3% 0.0% 100.0% 59.1 23.5 47.6 0.0 59.3 0.0 8.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 72.1 0.0 0.0 0.0 358.0 5.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 80.0 0.0 0.0 0.0 0.0 42.0 0.0 1.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 22.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 11 2 11 0 16 0 1 0 0 0 0 0 0 0 0 17 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 2 0 0 0 0 0 0 0 9.4% 100.0% 18.0% 0.0% 9.9% 0.0% 10.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 14.2% 0.0% 0.0% 0.0% 2.3% 33.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 25.0% 0.0% 0.0% 0.0% 0.0% 12.5% 0.0% 20.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 9.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 73.0 0.0 60.5 119.0 60.3 14.0 32.1 0.0 0.0 0.0 0.0 0.0 68.0 0.0 0.0 97.8 0.0 214.0 0.0 68.5 188.5 43.0 0.0 0.0 0.0 110.0 0.0 0.0 146.0 0.0 64.5 71.0 0.0 77.0 70.0 90.7 87.0 9.0 0.0 545.0 0.0 0.0 29.0 92.0 0.0 99.1 0.0 0.0 0.0 0.0 280.5 4.0 0.0 73 0 25 1 89 2 7 0 0 0 0 0 1 0 0 43 0 1 0 12 2 1 0 0 0 2 0 0 1 0 2 1 0 5 1 6 1 3 0 1 0 0 1 1 0 14 0 0 0 0 2 1 0 62.4% 0.0% 41.0% 100.0% 55.3% 100.0% 70.0% 0.0% 0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 0.0% 35.8% 0.0% 20.0% 0.0% 27.9% 66.7% 50.0% 0.0% 0.0% 0.0% 100.0% 0.0% 0.0% 33.3% 0.0% 50.0% 33.3% 0.0% 62.5% 50.0% 75.0% 100.0% 60.0% 0.0% 33.3% 0.0% 0.0% 100.0% 25.0% 0.0% 63.6% 0.0% 0.0% 0.0% 0.0% 66.7% 100.0% 0.0%
Avg Age 68.6 23.5 58.1 119.0 57.2 14.0 69.9 34.0 147.0 0.0 0.0 0.0 68.0 0.0 0.0 80.3 0.0 102.0 0.0 70.4 127.3 24.5 33.0 0.0 10.0 110.0 0.0 0.0 86.3 0.0 73.5 399.3 0.0 55.0 51.0 90.0 87.0 30.8 0.0 199.0 0.0 0.0 29.0 53.5 0.0 89.1 0.0 0.0 0.0 0.0 243.0 4.0 45.0
Total # of Cases 117 2 61 1 161 2 10 1 1 0 0 0 1 0 0 120 0 5 0 43 3 2 1 0 1 2 0 0 3 0 4 3 0 8 2 8 1 5 0 3 0 0 1 4 0 22 0 0 0 0 3 1 1
% Total 8.5% 0.1% 4.4% 0.1% 11.7% 0.1% 0.7% 0.1% 0.1% 0.0% 0.0% 0.0% 0.1% 0.0% 0.0% 8.7% 0.0% 0.4% 0.0% 3.1% 0.2% 0.1% 0.1% 0.0% 0.1% 0.1% 0.0% 0.0% 0.2% 0.0% 0.3% 0.2% 0.0% 0.6% 0.1% 0.6% 0.1% 0.4% 0.0% 0.2% 0.0% 0.0% 0.1% 0.3% 0.0% 1.6% 0.0% 0.0% 0.0% 0.0% 0.2% 0.1% 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 0.0 0.0 0.0 0.0 0.0 37.4 0 0 0 0 0 34 0.0% 0.0% 0.0% 0.0% 0.0% 2.5%
TAXPAYER ADVOCATE SERVICE REGULAR CRITERIA CLOSURES - TAX EXEMPT/GOVERNMENT ENTITIES 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 55.0 76.8 0 0 0 0 1 32 0.0% 0.0% 0.0% 0.0% 14.3% 2.3% 0.0 0.0 0.0 0.0 0.0 64.3 0 0 0 0 0 24 0.0% 0.0% 0.0% 0.0% 0.0% 1.7% 0.0 0.0 0.0 0.0 0.0 41.6 0 0 0 0 0 31 0.0% 0.0% 0.0% 0.0% 0.0% 2.2% 0.0 0.0 0.0 0.0 105.0 78.0 0 0 0 0 1 388 0.0% 0.0% 0.0% 0.0% 14.3% 28.1% 0.0 0.0 0.0 0.0 0.0 68.4 0 0 0 0 0 136 0.0% 0.0% 0.0% 0.0% 0.0% 9.9% 0.0 0.0 0.0 29.0 128.8 69.9 0 0 0 1 5 734 0.0% 0.0% 0.0% 100.0% 71.4% 53.2%
Avg Age 0.0 0.0 0.0 29.0 114.9 70.6
Total # of Cases 0 0 0 1 7 1379
% Total 0.0% 0.0% 0.0% 0.1% 0.5% 100.0%
Total of operational delay categories (criteria 5-7):
91.2%