Command Code DFAST and DLITE

Overview: Command Code (CC) DFAST and DLITE are used as a research tool for displaying a list of compliance issues found on returns for a tax payer. These compliance issues have been identified by the Dependent Database (DDB) project.

Purpose: This IRM section provides instructions for using the Integrated Data Retrieval System (IDRS) Command Code DFAST and DLITE.

Audience: Taxpayer Services (TS), Small Business Self-Employed (SB/SE), Large Business and International (LB&I), and Tax Exempt and Government Entities (TE/GE).

Policy Owner: Taxpayer Services (TS).

Program Owner: Taxpayer Services (TS).

Primary Stakeholders: Taxpayer Services (TS), Small Business Self-Employed (SB/SE), Large Business and International (LB&I), and Tax Exempt and Government Entities (TE/GE).

Program Goals: The primary use of this command code is to display information on the issues which were identified for the tax return of a taxpayer that may have had partial or full refunds frozen under the Dependent Database project.

The Dependent Database (DDB) is a Rules Based Scoring System (RBSS) that is designed to identify Individuals (IMF) and Businesses (BMF) claiming unentitled tax returns. The DFAST / DLITE Command Codes provide users on-line access to the IMF returns interrogated daily for scoring and exams. This program supports RICS users to adhere tax compliance and CI in identifying Tax Schemes. Both DFAST & DLITE execute the same modules. However, users of DFAST have access to additional data and links. Users granted DLITE access were deemed not to require all the functionality of the DFAST users.

All IRS systems and applications shall be compliant with Executive Orders (EOs), Office of Management and Budget (OMB), Federal Information Security Modernization Act of 2014 (FISMA), National Institute of Standards and Technology (NIST), Cyber-security and Infrastructure Security Agency (CISA), National Archives and Records Administration (NARA), Department of the Treasury, and IRS guidelines as they apply.

Taxpayer Services RICS Business partners provide design, program requirements and documentation. Applications Development is responsible for Operations and Maintenance of the command codes.

Taxpayer’s returns are ultimately the source of DDB’s Scoring system. All returns, e-filed and paper are processed through GMF’s Scrub process which validates, and perfects returns before releasing them to “Good Tape” for downstream processing. DDB’s daily IMF process reads “Good tape” selecting returns of specified business tax forms that meet defined dollar thresholds.

Selected returns are interrogated (“scored”) through sophisticated business rules, these rules comprise IMF’s scoring model. All scored returns are written to designated IMF scoring tables under DDB’s ownership.

DFAST & DLITE are IDRS command code that provide a ‘scorecard’ like analysis of detected anomalies across DDB’s IMF scoring systems. DDB’s IMF scoring tables and IMF IRP files provide the sourced data for DFAST & DLITE.

Command code users may contact the Information Technology Asset Management System (ITAMS) Help Desk to report a problem or to locate the Owner of the command code.

None

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]

[ redacted ]