Download What is IMF Decoding?

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Sections within IMFs
• Each IMF has four sections
– Entity Portion: Records information about “taxpayer”, including name,
address, SSN, spouse, etc.
– Module Portion: Details about tax liability during a given year
– Transaction list: Chronological history of all changes to the account
– Master File (MF) Status (Stat) list: Record of all notices sent to the
“taxpayer” and/or changes in the status of the module
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IMF Decoding, Copyright Christopher M. Hansen
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