In some cases, a parameter has a different fixed default value. In other cases, the server autosizes a parameter at startup using a formula based on other related parameters or server host configuration, rather than using a fixed value. For example, the setting for is its previous default of 50, adjusted up by an amount proportional to the value of . The idea behind autosizing is that when the server has information available to make a decision about a parameter setting likely to be better than a fixed default, it will.
If the installment agreement included a backup Form 53, "Report of Currently Not Collectible Taxes" , when the installment agreement defaults the 530 code is input, the taxpayer receives Notice CP 523 and the TC 971 AC 163 automatically uploads.
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