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A BASIC IRS MFTRA-X RECORD OF ACCOUNT
Taken from King, Discharging Taxes in Bankruptcy, Ed. 2000 page 451

KEY TO CIRCLED NUMBERS

1 = Date record was printed
2= Tax year
3= Social security number
4= Taxpayer's name
5= Type of return (1040 = personal income tax)
6= No. of exemptions on return
7= Filing status
8= Amount owed
9= Tax shown on tax return
10= Date return was filed
11= Beginning of account history
12= Date of original assessment
13= Subsequent history
14= Amount of original assessment


SOME CODES TO LOOK FOR

240=Civil penalty (may include fraud)
460= Extension filed
290= Additional assessment
300= Additional assessment
320= Fraud penalty
977= Amended return or taxpayer's return if filed after an SFR
480= Offer-in-compromise made
481= Offer rejected or withdrawn
420= Audit or exam begun
421= Audit concluded
520= Bankruptcy or tax litigation
521= Bankrupcy or litigation ended
582= Tax lien
583= Tax lien released
608 = Statute of limitations for collection expired
910= Criminal investigation
914= Criminal investigation
918= Refund scheme investigation