Business Compliance Intelligence from IRS Business Transcripts

RESO Bus. Discovery: entity history and Form 941 filing-compliance heatmap from IRS business transcripts. — Bus. Discovery on core.reso.tax — entity history and filing compliance from the BMF, not a spreadsheet of 941 quarters.

At a glance

The entityHow the business was structured and taxed over time — 941, 940, 1120, 1120-S on one year axis.

Filing complianceWhich returns exist, which don’t — 941 by quarter and annual forms, including RO-secured filings.

Debt & penaltiesAssessed vs written off at CSED vs still on the BMF — plus FTP, FTD, interest, and abatements.

Enforcement & TFRPLiens, levies, CDP, CNC and IA history, and the trust-fund dollars pinned on a person.

IMF Discovery is the wrong map for a business

Wage-and-income transcripts do not tell you whether Q2 2019 Form 941 was filed, whether a revenue officer secured returns with TC 599 → 150, or whether the remaining balance is payroll tax the IRS will pursue as TFRP. Bus. Discovery is built for BMF modules — the same Discovery surface, a different transcript family.

Employment-tax quarters (941) and annual 940 / 1120 / 1120-S on a shared year scale
Filed, secured, unfiled, not due, not required, and no-activity — not a binary “missing” flag
Business modules stay on the EIN file; TFRP detail that lives on an SSN is labeled as such

Filing compliance you can actually brief

The heatmap is the first thing a practitioner needs on a payroll-tax case: which quarters exist, which an RO already secured, and which are still open. That picture is reconstructed from the transcript — not typed into a grid after a two-hour read.

Where the debt came from — and what came off

Assessed is not what the client still owes. Bus. Discovery separates CSED write-offs, payments, deposits, levy, and abatements, then shows what is still on the BMF. Penalty composition is explicit: failure to pay, interest, failure to deposit, late filing, NSF — and which abatement codes later came off.

RESO Bus. Discovery: assessed debt, CSED write-offs, payments, and penalty composition from the BMF. — Share of assessed vs what remains on the BMF, with penalty types the IRS actually posted.

Enforcement, resolution history, and trust-fund exposure

When the IRS escalated — liens filed and released, FPLP, levy payments, CDP notices — sits on the same timeline as CNC placements, installment agreements, and defaults. Trust-fund exposure is called out as TC 538 assessed and civil-penalty module count, with a clear note that individual-side TFRP lives on the responsible person’s SSN transcripts.

RESO Bus. Discovery: liens, levies, CDP, CNC and IA history, and trust-fund exposure from business transcripts. — Liens, levies, and CDP over time — then CNC/IA history and TFRP dollars pinned on a person, not just the company.

On core.reso.tax, on the case

Bus. Discovery is a Core deliverable tool: Cases → Discovery → Bus. Discovery. It is not a separate product and not a PDF dump. Chapters (entity, filing compliance, owed now, debt history, penalties, enforcement, resolution, trust fund) stay on the same case that holds individual Discovery, Strategy, and Work proof.

Same case record as the rest of RESO Core — no parallel spreadsheet
Details collapsed until you need the ledger underneath the charts
Built for firms that already sell Discovery and keep getting business files

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