DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20221	
F.O.I.A._Response Letter	Person to contact:
Barry Windheim
Telephone Number 
(202) 622-6250
Refer Reply to:
97-976
Date:  MAY 1, 1997	

Dear Mr. (redacted)
This is in response to your Freedom of Information Act (FOIA) request dated April 9, concerning transaction code 150.
In response to number 5 of your request, we are not required under the FOIA to conduct extensive research. Concerning the scope of Transaction Code 150 (number 6 of your request) our Disclosure Office in the Assistant Commissioner (International) has advised us that the transaction codes in our manuals are used to identify the transaction being processed and to maintain a history of the actions posted to the taxpayers account on the master file.  The Transaction Code 150 indicated a tax liability assessed when a tax return is filed and posted to the Master File.  The Virgin Islands (150) relates to the tax liability assessed on a U.S. Self-Employment Tax Return-Virgin Islands, Guam, American Samoa.  It indicates the amount of self-employment tax assessed on this type of return.
Sincerely,

Barry Windheim
Program Analyst
Freedom of Information