8.4.2  Campus Appeals Docketed Cases

Manual Transmittal

October 01, 2012

Purpose

(1) This transmits revised IRM 8.4.2, Appeals Docketed Cases, Campus Appeals Docketed Cases

Material Changes

(1) Revised IRM to reflect new organizational titles resulting from the Appeals 2012 Alignment Project.

(2) Replaced Covington with Cincinnati, to reflect the correct the name of the Cincinnati Campus Appeals Office, which is located in Florence, KY.

(3) IRM 8.4.2.3, Request for Face-to- Face Meeting - Added a reference in IRM 8.4.2.3 (2) to IRM 8.1.1.1 (3) for policy information on conference location.

Effect on Other Documents

This supersedes IIRM 8.4.2 dated January 10, 2012.

Audience

Appeals

Effective Date

(10-01-2012)


Susan L. Latham
Director, Policy, Quality and Case Support

8.4.2.1  (01-10-2012)
Campus Appeals Docketed Cases

  1. Many of the same procedures covered in IRM 8.4.1, Appeals Docketed Cases, Procedures for Processing and Settling Docketed Cases, apply to Campus Appeals Docketed cases. This section covers some unique procedures that apply solely to Campus Appeals Docketed cases.

  2. Appeals centralized its consideration of docketed cases in which the notice of deficiency or determination letter was issued by an IRS Campus in its Campus Appeals offices in Brookhaven, Cincinnati, Fresno, Memphis, Ogden and Philadelphia. The transition of this work from Field Appeals offices to Campus Appeals offices was implemented over several years.

  3. A Campus Appeals office is responsible for working most IRS Campus Sourced Docketed cases.

  4. IRS Campus sourced docketed cases are routed to the Appeals office indicated on the Docket List. This is generally the Appeals office that services the Counsel office assigned the case.

  5. The Appeals Case Routing page on the Appeals website always contains the most up to date information regarding the current routing of docketed cases to Campus Appeals offices. http://appeals.web.irs.gov/APS/campuscaserouting.htm

  6. Hereinafter in this subsection, the phrase "Campus Appeals office" is used to refer to any Campus Appeals office working an IRS Campus sourced docketed case in which the notice of deficiency was issued by an IRS Campus.

  7. Meetings should be held between the Area Directors, Area Counsels, and respective Campus functions to work out local issues regarding flow of work, AIMS databases transfers, TLCATS, DIMS and other related issues.

8.4.2.2  (10-01-2012)
Receipt of Case by Campus

  1. The Campus Appeals office considers notice of deficiency cases issued by an IRS Campus. If a case is subsequently, but not initially, identified as an Campus sourced case, at its discretion the Field Appeals office may either retain it or transfer it to the Campus Appeals office if the case does not appear on a Tax Court calendar. If the case is on a Tax Court calendar it remains under the jurisdiction of the Field Appeals office.

  2. Upon assignment, the Appeals Technical Employee (ATE) begins working the case as quickly as possible. Campus Appeals ATEs conduct settlement negotiations with the Petitioner or Counsel of Record via telephone and correspondence.

8.4.2.3  (10-01-2012)
Request for Face-to-Face Meeting

  1. If the Petitioner or Counsel of Record requests a face-to-face conference with an ATE, transfer jurisdiction (the administrative file, ACDS and AIMS databases) to the local Field Appeals office so a conference can be held.

  2. Send the administrative file to the local Appeals Field office using a mail delivery system that tracks the movement of the case. The local Appeals Field office is normally the office that is closest to the taxpayer. Use the Case Routing by State/Zip link on the Appeals web site to determine where to send the case. Also see IRM 8.1.1.1 (3) for policy information on conference location.

  3. The Field Appeals office notifies Field Counsel of receipt of the transfer for purposes of updating the administrative file location on TLCATS.

  4. Refer to IRM 8.20.6, Interim Actions, Remittances, Partials, Transfers and Returns, for information needed to transfer the case to a Field Appeals office.

8.4.2.4  (10-30-2007)
Identifying Source of SND on TLCATS

  1. The source of the notice of deficiency and Appeals office administrative file location are identified on TLCATS by unique codes.

  2. The source is identified on TLCATS by a three character code that begins with the letter "S" followed by a two-digit code for the IRS Campus. The name of the IRS Campus is also shown on TLCATS in the "Source" field. The table below Indicates the TLCATS Source Codes for each IRS Campus:

    TLCATS 3-Digit Source Code IRS Campus - Source of SND
    S07 Atlanta
    S08 Andover
    S09 Kansas City
    S17 Cincinnati
    S18 Austin
    S19 Brookhaven
    S28 Philadelphia
    S29 Ogden
    S49 Memphis
    S89 Fresno

8.4.2.4.1  (10-01-2012)
Appeals Office Administrative File Location on TLCATS

  1. The Appeals office "administrative file location" is distinguished on TLCATS by a three character code that begins with the letter "A" followed by a two-digit code Appeals Office Code (AOC). The code appears in the "ADM FILE LOC" field.

  2. All offices performing TLCATS research are able to identify the Campus Appeals Office by the following codes:

    ADM FILE LOC CODE Campus Appeals Office
    A93 Fresno
    A95 Brookhaven
    A96 Cincinnati
    A97 Memphis
    A98 Ogden
    A99 Philadelphia

  3. The administrative file location is updated by TLCATS Operators when the administrative file location changes and Field Counsel receives notification of the change in location from Appeals.

8.4.2.4.2  (10-10-2012)
Administrative File Movement between Appeals and Counsel

  1. Use a mail delivery system that tracks the movement of the cases sent between Appeals and Field Counsel and that ensures the files are received timely by Field Counsel when case movement is time sensitive.

    For example, if the case is sent to Counsel for trial preparation, use a mail delivery system that ensures the case is received by Counsel no later than three (3) weeks prior to the calendar or due date. Overnight mail is generally costly and difficult to arrange at Campus sites, however it may be necessary to use this option if the three-week time frame cannot be met. Most arrangements for case delivery should be discussed and mutually agreed to between Counsel and Appeals.

  2. The administrative files for Campus Appeals cases are retained by each Campus Appeals office. Unless specifically requested by the Field Appeals office or Field Counsel, administrative files are only forwarded to them for the following reasons:

    1. The Campus Appeals office, upon initial review of the file, identifies a jurisdictional issue that needs to be resolved by Field Counsel. At its discretion, Appeals may contact Counsel by telephone regarding the jurisdictional issue to determine if the issue can be resolved. If the issue is not resolved by telephone, the file is sent directly to Field Counsel. Upon completion, Field Counsel sends the administrative file back to the Campus Appeals office for consideration or closing.

    2. Field Counsel determines they require an administrative file, either because a jurisdictional issue is present or other legal proceedings are required. Field Counsel requests the administrative file be forwarded to them by traceable method and informs Appeals whether they expect to return the administrative file for consideration or dismiss the case and return it for closing. Appeals forwards the file upon request. Upon completion of the required action, Field Counsel sends the administrative file back to the Campus Appeals office for consideration or closing.

    3. The case is unagreed and is being forwarded for "trial preparation" . The file is sent directly to Field Counsel via a mail delivery system that tracks the movement of the case and ensures the three-week time frame is met. Upon completion, the Field Counsel office sends the administrative file back to the Campus Appeals office for closing. If local Appeals needs to get involved again see subsequent subsection. See IRM 8.4.2.5.1.

    4. Field Counsel is responsible for preparing the decision documents. The Campus Appeals office sends the administrative file to Field Counsel along with: a copy of Form 5402, Appeals Transmittal and Case Memo; Appeals Case Memo (ACM), if prepared in addition to Form 5402; Statement of Account (SOA) (if required); a current transcript; and an interest computation (if applicable). See IRM 8.17.3.1 for the requirements for preparing a Statement of Account.

      Note:

      APS should ensure that the case is closed using the proper ACDS closing code 08, Docketed Agreed, Appeals Secured Agreement.

8.4.2.5  (01-10-2012)
Transfer of Case to Field Appeals Office

  1. When appropriate, the Campus Appeals office transfers the Campus docketed case to Field Appeals for consideration, such as when a face-to-face conference is requested, reconsideration of a Tax Court calendared case is needed or there are workload transfers.

  2. See IRM 8.4.2.3. This covers procedures to follow if a face-to-face conference is requested.

8.4.2.5.1  (01-10-2012)
Reconsideration by Field Appeals

  1. In situations where the Campus Appeals office forwards a case to Field Counsel for "trial preparation" and, subsequently, the Petitioner or Counsel of Record desires to talk "settlement" , the local Field Appeals office:

    1. is responsible for any "reconsideration" activities, and

    2. conducts the settlement negotiations.

  2. If the local Field Appeals office receives a case from Field Counsel for "reconsideration" , the local Field Appeals office must ensure that the ACDS and AIMS databases are transferred to them.

8.4.2.5.2  (10-01-2012)
Workload Transfers

  1. Workload transfers must be mutually agreed upon by the affected Appeals Area Directors.

  2. Workload transfers can be identified on ACDS by a "W" in the ACTION field on the transferring office's closing code 30 record, or by a "W" in LOC4 on the receiving office's record.

  3. The receiving office must not change the original assigned date.

8.4.2.6  (01-10-2012)
Agreed Cases

  1. After the Campus Appeals office secures signed decision documents they forward to Field Counsel:

    1. Two signed decision documents with original signatures for filing with the Tax Court

    2. Approved Form 5402, Appeals Transmittal and Case Memo

    3. Appeals Case Memo (ACM), if prepared in addition to Form 5402

    4. Settlement computation

    ,

  2. The Campus Appeals office retains the administrative file until the entered decision is returned.

8.4.2.6.1  (10-01-2012)
Stipulation/Decision Preparation

  1. The Campus Appeals office prepares simple settlement documents using the format approved by Counsel. In complicated settlements, Appeals may ask Counsel to prepare the settlement documents.

  2. Field Counsel prepares all other settlement documents for the Campus Appeals office. Typically, the following simple settlement documents are prepared by the Campus Appeals office:

    • Deficiency in Income Tax (Simple Stipulated Decision)

    • Deficiency in Income Tax with Penalties and /or additions to tax

    • No Deficiency and No Overpayment

    Note:

    In all cases where Appeals prepares a decision document for the taxpayer’s signature, Appeals must review source documents, such as the petition and any orders in the file, regarding the caption. In addition, Appeals must access the United States Tax Court web site at www.ustaxcourt.gov to ensure the proper caption is used. If there is a discrepancy between the caption shown on source documents and the caption shown on the official Tax Court web site, Appeals contacts Counsel to determine the correct caption to use. Also, as a general rule, the signature block is left blank unless local arrangements were made.

  3. For cases where Field Counsel is responsible for preparing the decision documents, the Campus Appeals office sends the administrative file to Field Counsel along with: a copy of Form 5402, Appeals Transmittal and Case Memo; the Appeals Case Memorandum (ACM), if prepared in addition to Form 5402; the Statement of Account (SOA) (if required); a current transcript; and an interest computation (if applicable). See IRM 8.17.3.1 for the requirements for preparing a Statement of Account.

  4. Interest on the balance due is computed out at least 60 days. Account and Processing Support (APS) uses the ACDS action code PREPSTIP to reflect cases where Field Counsel is responsible for preparing the decision documents. Field Counsel will:

    1. Prepare the settlement documents,

    2. Secure signature from the taxpayer,

    3. File the decision documents with the Tax Court, and

    4. Return the administrative file and the entered decision to the Campus APS Unit for closing and assessment promptly after the decision documents are entered with the Tax Court.

      Note:

      APS should ensure that the case is closed using the proper ACDS closing code 08, Docketed Agreed, Appeals Secured Agreement.

8.4.2.6.2  (01-10-2012)
Basis for Settlement Reached but No Signed Decision Document

  1. In situations where a Campus ATE reaches a "basis for settlement" , but the signed settlement documents are not secured, the Campus Appeals office forwards the administrative file to Field Counsel for trial preparation so that the administrative file is received by Field Counsel no later than three weeks prior to the Tax Court calendar call.

  2. In all cases where a basis for settlement is reached and the case is on the trial calendar, the Campus Appeals office mails the settlement documents to the petitioner or petitioner’s counsel of record, and instructs them to return the signed documents directly to Field Counsel. The Form 5402 is annotated that the settlement documents have been sent but not yet returned by the petitioner/counsel of record.

  3. If Field Counsel secures the signed decision documents prior to trial, they file the documents with the Tax Court, and promptly return the administrative file and the entered decision to the Campus Appeals office for closing and assessment. The Field Counsel checks the "Settlement by Appeals" box on transmittal Form 1734.

  4. APS should ensure that the case is closed using the proper ACDS closing code 08, Docketed Agreed, Appeals Secured Agreement.

8.4.2.7  (01-10-2012)
Unagreed Cases

  1. If a case appears on a Tax Court calendar, and if a "basis for settlement" cannot be negotiated by the Campus Appeals office, the case is forwarded to the Field Counsel for trial preparation in a manner that ensures the administrative file is received by them no later than three weeks prior to the date of the calendar call.

    1. If there is uncertainty regarding whether a "basis for settlement" has been reached, the administrative file is forwarded to Field Counsel for trial preparation.

    2. If the ATE at the Campus Appeals office feels there is a chance for a settlement, the ATE must contact the Field Counsel and make this known.

  2. It is up to the local Field Counsel Attorney/Paralegal in consultation with the Associate Area Counsel to determine if the Campus Appeals office can keep jurisdiction of the case for settlement purposes.

8.4.2.8  (10-01-2012)
Closing Campus Docketed Cases

  1. Field Counsel sends all Campus Appeals office cases for closing to the Campus Appeals office through the Campus APS function.

    Note:

    APS should ensure that cases are closed using the proper ACDS closing code. Refer to the APGolf Utilities Menu for a Closing Code Dictionary. ACDS closing code accuracy is an important part of the closing process.

  2. In those cases where the Campus Appeals office retains the administrative file, the case is closed by transmitting to Campus APS a copy of the entered Decision or Order disposing of the case so that all assessments can be made on a timely basis. The Field Counsel transmittal Form 1734 must include the time applied and grade of attorney information.

  3. In those cases where the Campus Appeals office released the administrative file to Field Counsel, the case is closed by transmitting the administrative file via transmittal Form 1734 to Campus APS. The Field Counsel transmittal must include the time applied and grade of attorney information, as well as the Counsel Settlement Memorandum, if applicable, and copy of the entered Decision or Order disposing of the case so that all assessments can be made on a timely basis.

  4. Upon receipt of a CATS transmittal indicating a "Decision" or "Order" was entered by the Tax Court, the receiving APS office researches ACDS for all cases listed on the CATS document with a Decision/Order entered date.

    IF the case THEN
    Is found on the receiving APS office’s ACDS database The receiving APS office will promptly update the following fields in ACDS:
    Statute date (use the "DECENT" statute date)
    ACTION - either DECENT or ORDENT
    TODATE - the date the Decision/Order was entered
    Is NOT found on the receiving APS offices’s ACDS database, The receiving APS office will:
    Research the national ACDS database to determine if the case is controlled by Appeals.
    If it is, promptly fax notification of the Decision/Order entered to the appropriate APS office for ACDS update.
    If the case is NOT controlled on the national ACDS database, establish necessary ACDS controls to protect the assessment statute be responsible for assessing all tax from the entered decision or order.

  5. If Campus APS erroneously receives a Field Appeals office case for closing from Field Counsel, do not return the case to Field Counsel. Campus APS will take the necessary steps to assure timely assessment of the deficiencies in the case.

  6. If Field APS erroneously receives a Campus Appeals office case for closing from Field Counsel, do not return the case to Field Counsel. Field APS will take the necessary steps to assure timely assessment of the deficiencies in the case.

8.4.2.8.1  (01-10-2012)
Communications on Campus Docketed Cases

  1. Good communication is imperative to the success of the Campus Appeals office docketed case program.

  2. If questions arise regarding cases, the Associate Area Counsel in the Field Counsel office and the Campus Appeals Team Manager (ATM) should contact each other by telephone or email. To the extent possible, they respond the day the communication is received. At a minimum, a response is made by the close of the next business day.


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