Instructions For Form 2159 - 2003

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Agreement Locator Number Designations
XX Position
denotes either the Initiator or Type of Agreement. The XX values are:
(the first two numbers)
00
Form 433-D initiated by AO on an ACS case
01
Service Center and Toll-free initiated agreements
02
AO Field Territory
initiated agreements
(revenue officer)
03
Direct Debit agreements initiated by any function
06
Exam initiated agreements
07
Submission Processing initiated agreements
08
Agreements initiated by other functions
11
Form 2159 agreement initiated by AO or ACS
12
AO or ACS agreement with multiple conditions
20
Status 22/24 accounts – Call Site/SCCB
90
SCCB initiated agreements – other than status 22 or 26
91
Form 2159 agreement initiated by SCCB
92
SCCB agreement with multiple conditions
99
Up to 120 days extensions
YY Position (the second two numbers) denotes Conditions Affecting the Agreement. The YY values are:
08
Continuous Wage Levy
(from ACS and RO)
09
All other conditions
12
One year rule
(use for specific BAL DUE module agreements)
15
In Business Trust Fund
monitoring required
(IBTF)
27
Restricted Interest/Penalty condition present
32
Unassessed modules to be included in agreement
36
Streamlined agreements, less than 60 months, up to $25,000
41
BMF in Business Deferral Level
(SCCB USE ONLY)
53
if agreement defaults
Report Currently Not Collectible (CNC)
63
Cross-reference TIN
(Status 63)
66
File lien in event of default
70
Secondary TP responsible for Joint Liability
80
Review and revise payment amount
99
Up to 120 days extensions
When an agreement has more than one condition, use either 12 or 92 in the “XX” position and assign the primary condition
based on the following priorities:
(YY)
#1-53, #2-08, #3-27, or #4-15
The remaining multiple conditions will be input as a history item on IDRS by SCCB. For example, to construct a history item to
record an unassessed module, use the following format:
UM309312
or
(Unassessed module, MFT 30, 9312 Tax Period);
UMFILE LIEN
(Unassessed module, file Lien, if appropriate)
Installment Agreement Originator Codes
20
Collection field function regular agreement
21
Collection field function streamlined agreement
30
Reserved
31
Reserved
50
Field assistance regular agreement
51
Field assistance streamlined agreement
60
Examination regular agreement
61
Examination streamlined agreement
70
Toll-free regular agreement
71
Toll-free streamlined agreement
72
Paper regular agreement
73
Paper streamlined agreement
74
Voice Response Unit (system generated)
75
Automated Collection Branch regular
76
Automated Collection Branch streamlined
77
Automated Collection Branch Voice Response Unit regular
(system generated)
78
Automated Collection Branch Voice Response Unit streamlined
(system generated)
80
Other function regular agreement
81
Other function-streamlined agreement
90-91
Reserved for vendors – all streamlined agreements
Catalog No. 21475H
2159
Form
(Rev. 4-2003)

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