IRS transcript code

TC-150 — what it means for the case

Transaction Code 150. Indicates that the original return was filed and the tax was assessed. The TC-150 date is the starting point for CSED calculation. For tax professionals — not a consumer decoder.

Definition

Transaction Code 150. Indicates that the original return was filed and the tax was assessed. The TC-150 date is the starting point for CSED calculation.

What it means for a resolution case

Every collection-statute clock starts here. If TC-150 is missing, the year may be unfiled or SFR — do not quote a program until assessment posture is clear.

Related codes

TC-290 · TC-971 ·

Where RESO uses it

Core Discovery reads these postings from Account transcripts and surfaces them as findings — not as a raw code list. The ledger stays Tier IRS. Client memory does not overwrite it.

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