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'H'H'H'H'H'H9(G1[2] Includes payments on installment agreements. (H(H(H(H(H(Hq)Gi[3] Includes deferred accounts and non-Master obÌåÓý accounts (which include, for example, innocent spouse )H)H)H)H)H)Hm*Geand transferee assessments). A taxpayer delinquent account (TDA) is an unpaid balance of assessment *H*H*H*H*H*Hk+Gcplus accruals, where a taxpayer has not paid the balance due in full or has not paid an additional +H+H+H+H+H+H,G assessment.,H,H,H,H,H,Hl-Gd[4] Includes “assessed� penalties and interest, but excludes any “accrued� penalties and interest. -H-H-H-H-H-Hq.GiAssessed penalties and interest are penalties and interest that are usually assessed at the same time as .H.H.H.H.H.Hu/Gmthe unpaid balance of tax. Accrued penalties and interest are the portion of the total penalty and interest /H/H/H/H/H/Hq0Githat is not part of the original assessed amounts. It is the difference between penalties and interest 0H0H0H0H0H0H@1G8assessed and the total penalty and interest that is due.1H1H1H1H1H1HL2GD[5] Number of delinquent tax returns secured by Collection activity.2H2H2H2H2H2Hs3Gk[6] Net assessment of tax penalty and interest amounts less prepaid credits (withholding and estimated tax 3H3H3H3H3H3HK4GCpayments) of delinquent tax returns secured by Collection activity.4H4H4H4H4H4H]5GU[7] Amounts collected with delinquent returns up to time of first balance due notice.5H5H5H5H5H5HK6GC[8] A delinquent return is a return that has not been filed timely.6H6H6H6H6H6Hr7Gj[9] An offer in compromise is an agreement, binding both the taxpayer and the Service, which resolves the 7H7H7H7H7H7Hx8Gptaxpayer’s tax liability where it has been determined that there is doubt as to the taxpayer’s liability, doubt 8H8H8H8H8H8Hz9Gras to the Service’s ability to collect the balance due, taxpayer does not have the financial ability to fully pay 9H9H9H9H9H9Ho:Ggthe liability within the Collection Statute Expiration Date (CSED) plus 5 years, or there is a serious :H:H:H:H:H:Hp;Gheconomic hardship or other exceptional circumstance which warrants acceptance of less than full payment ;H;H;H;H;H;H<Gof the taxes owed.<H<H<H<H<H<HF=G>SOURCE: IRS Data Book, FY 2003, Publication 55b. 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