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Tax Law Research

Information on researching tax law, authored by the law librarians at Liberty University.

Tax Acronyms

Every subject has acronyms associated with it. Tax law is not different in this regard. Popular acronyms and associated meanings are reproduced below from the Internal Revenue Manual (IRM). I.R.M. 4.10.7.1.5 (2022).

Acronym Meaning
A-CIS AIMS - Centralized Information System
ACM Appeals Case Memorandum
AM Advisory Memorandum
AOD Action on Decision
ARC Aging Reason Code
ATG Audit Technique Guide
BBA Bipartisan Budget Act
BLS Bureau of Labor Statistics
BTA US Board of Tax Appeals
CB Cumulative Bulletin
CCDM Chief Counsel Directives Manual
CFR Code of Federal Regulations
CPI Consumer Price Index
CUR Confidential Unpublished Ruling
DCS Data Collection Sheet
DDC Decision of District Court
ECF Electronic Case File
ELP Electing Large Partnership
EQMS Examination Quality Measurement System
EQTS Exam Quality and Technical Support
FAQs Frequently Asked Questions
FR Federal Register
FTS Fast Track Settlement
GCM General Counsel Memorandum
IDR Information Document Request
IRB Internal Revenue Bulletin
IRC Internal Revenue Code
LB&I Large Business and International
NPRM Notice of Proposed Rulemaking
PLR Private Letter Ruling
POD Post of Duty
SB/SE Small Business/Self-Employed
SFR Substitute for Return
SME Subject Matter Expert
SPDER Office of Service-wide Policy, Directives, and Electronic Research
TAM Technical Advice Memorandum
TC Tax Court
TD Treasury Decision
TEFRA Tax Equity and Fiscal Responsibility Act
TIN Taxpayer Identification Number
TM Technical Memorandum
USC United States Code
USTC United States Tax Court