8.10.1  Internal Reports (Cont. 1)

8.10.1.6  (10-15-2014)
Cases Activity Record & Automated Timekeeping System (CARATS)

  1. CARATS is a sub-system of ACDS used by the ATEs to record the activity and time applied to their assigned cases, as well as to update the case status. CARATS is accessed by the ATEs through the AO/SO button in ACDS. From the CARATS menu, the ATE can select a timesheet case to input case activity. The system provides Action and Sub-Action codes to select from drop-down menus. Narratives of the case activity may be added in the Notes section, and time on the case activity is recorded. The ATE's CARATS timesheet includes a listing of their cases and summarizes the time applied during the month and cumulative time, as well as other pertinent information for the case. The ATEs balance their direct and indirect time on the timesheet periodically during the month and at month end. Additional information relating to CARATS for both the ATE and ATM may be found in the ACDS User Guide.

8.10.1.6.1  (10-15-2014)
Direct and Indirect Time Definitions

  1. The definitions of direct time and indirect time are provided below. Adherence to these definitions will ensure consistency and data accuracy in time reporting on ACDS.

  2. Direct time categories provide employees with a place to charge time that is directly applied to cases currently assigned to them and to other case related activities on cases not currently assigned to them.

  3. Indirect time categories provide employees with a place to charge time that does not fall within the definition of direct time. Definitions for each of the categories are provided in the following sections.

8.10.1.6.2  (10-15-2014)
Direct Time Categories and Definitions for Appeals Hearing Officers

  1. The direct time portion of the timesheet includes the following categories by line items:

    Line Number Category Definition
    1 Total Direct Time Assigned Cases Line 1: Case Hours -Time spent on the following activities should be charged to this line:
    • All Hearing Officer time on Part 1 & 2 case

    • All Hearing Officer time on Part 3 cases, if the case is on the Hearing Officer inventory report as an assigned case

    • Time spent by Hearing Officer preparing tax computations

    • Time spent by Hearing Officer preparing case activity records

    2 Customer Service Include all time spent on Taxpayer Advocate inquiries that are not case assignments, or time on cases previously closed out of any Appeals office, or any time spent by the Hearing Officer. Time spent on Part 3 cases should be charged directly to the case.
    6 Industry Specialists Line 6 is used only by Technical Guidance (TG)/International (IN) employees to record direct, non-case time. Enter all time spent on TG/IN matters, except where the TG/IN employee is a team member or directly assigned a specific case. Line 6 charges include, but are not limited to:
    • Meetings related to an emerging/coordinated issue or any other TG/IN topic

    • Training related to a TG/IN topic or issue other than formal classroom, CPE or IVT

    • Preparation for presentations and training on a TG/IN topic

    • Speaking on any TG/IN topic or issue

    • Writing settlement guidelines/positions

    • Reviewing and concurring/nonconcurring of settlements on coordinated issue

    • Providing guidance on coordinated or emerging Issues or any other aspect of the TG/IN issue

    • Providing assistance to Appeals Headquarters on a TG/IN related topic or issue

    • Meeting with Appeals Technical Employees on a specific case (unless the TG/IN employee is a team member, then team member reporting would apply)

    • Professional reading and research related to the TG/IN employee’s area of expertise

    • Reports other than those set forth in the instructions to line 13

    Note:

    All TG/IN travel (except for training) should be charged to Line 4 - Case Related Travel.

    6T Appeals TEFRA Team (ATT) Line 6T is available only to the Appeals Technical Employees assigned to the Appeals TEFRA Team (ATT). The CARATS timesheet screen for the ATT employees provides options to add time to the following TEFRA-related activities:
    • 6Ta. Pre-Assignment Screening

    • 6Tb. Preliminary Review

    • 6Tc. Reports

    • 6Td. TEFRA Assistance

    • 6Te. Other


    A TEFRA Time Report that summarizes the details of the time applied to Line 6T is available to the ATT ATM, Area Technical Advisor and Area Director.

8.10.1.6.3  (10-15-2014)
Indirect Time Categories and Definitions for Appeals Technical Employees

  1. The indirect time portion of the timesheet includes the following categories by line item:

    Line Number Category Definition
    3 Obsolete Do not charge time to this line.
    4 Case Related Travel Enter the time spent this month traveling to locations outside the Hearing Officer's assigned post of duty for activities that are case related. (For Technical Guidance Employees, see Line 6 above).
    5 Case Related Assistance Enter time spent on work units not assigned to the Hearing Officer, such as TEFRA penalty only cases that are in Examination inventory.
    7 Management Time spent on acting management detail assignments and other supervisory duties of any duration.
    8 Professional Reading Time spent reading non-case related materials.
    9 Special Assignments Time spent serving as a detailee or task force member on non-case related or non-systems analysis related matters and special assignments.
    10 Obsolete Do not charge time to this line
    11 Training Time spent attending formal or informal training (including instructor preparation time) either as a student or instructor. Some examples are:
    • On-the-job instructor training as either student or instructor

    • Any out-service training

    • CPE

    • Computer and software training

    12 Administrative Time spent on all other non-case related activities.
    13 Reports Time spent in the preparation of all reports, including the following:
    • CARATS month end preparation

    • Tax Court calendar reports

    • STATUTE report

    • TRAS or SETR Time reports

    Exception:

    Technical Guidance/International - see line 6

    14 Meetings Time spent in any meetings. Some examples are:
    • Office and group meetings

    • Work associated with committees

    • Appeals/Counsel/Collection/Examination meetings

    • Employee Engagement meetings

    • Ethics/Integrity/Sexual Harassment and/or EEO/Diversity meetings

    15 NTEU Time spent on performing duties as a NTEU steward.
    16 Obsolete Do not charge time to this line
    17 Annual/Sick/Administrative/Leave without pay Time spent on annual, sick, administrative and leave without pay.
    18 Details Outside Appeals Time spent on details to other functions if the Appeals Technical employee retains assigned Appeals case inventory. If no case inventory is retained by the Appeals Technical employee, no inventory and time report should be prepared and no time will be accounted for in Appeals.
    19 Credit/Comp/Religious Leave Time taken to reduce accrued credit/compensatory hours or for religious reasons.

8.10.1.7  (10-15-2014)
Innocent Spouse Tracking System (ISTS) Validation Reports

  1. Validation reports may be generated from either the ACDS AMATCH sub-system or ISTS.

  2. APS is responsible for working the validation reports.

  3. The ACDS AMATCH sub-system matches ACDS information against data received from the Innocent Spouse Tracking System (ISTS) to ensure cases are received and in the proper status on ISTS. There are four ACDS/ISTS AMATCH report listings available:

    1. On ISTS Not on ACDS Open

    2. On ACDS Open Not on ISTS

    3. ISTS Stage 07 List

    4. Mismatched Data

  4. Validation reports generated from ISTS may be periodically sent to Appeals to be worked. IRM 25.15.14.5, Validating the Inventory Validation Listing, contains the procedures to follow when an ISTS inventory listing is received that must be validated.

8.10.1.8  (10-15-2014)
Technical Automated Control System (TACS) - Tax Computation Specialists

  1. The TCS sub-system is used by the TCS employees to maintain their inventory within ACDS. The sub-system enables the TCS to track their cases, time activity on the case, and indirect time. The TCS record consists of three sections:

    1. Section I is the Case Information data that is picked up from the CASES database;

    2. Section II is the Case History that includes information that identifies the work requested, requestor, priority indicator, etc.

    3. Section III is the Case Activity Record that the TCS uses to charge time to the case and, as an option, add brief notes on the case activity.

8.10.1.8.1  (10-15-2014)
Direct and Indirect Time for Tax Computation Specialists

  1. Direct and indirect time categories are contained in the monthly time sheet generated by the Technical Automated Control System (TACS). Direct time categories provide the TCS a place to charge time directly applied to cases currently assigned to them and to other case-related activities on cases not currently assigned to them. Indirect time categories provide the TCS a place to charge time that does not fall within the definition of direct time.

  2. The following is a definition for each of the direct time categories by line item:

    Line Number Category Definition
    1 Case Hours Time directly applied to cases that are open on TACS and assigned to the TCS.
    2 Closing Data Time spent on requests for additional information, including calculations, needed to process a case for closing when the case has been logged off TACS.
    Examples include:
    • Providing Form 5403 items for which TCS is responsible, including attachments such as Sequa worksheet, 6404(g) worksheet, etc.

    • Assisting Account and Processing Support (APS) with Form 5403 entries or other closing related items.

      Note:

      If the additional time spent on the case will be extensive, consideration should be given to adding the case on TACS as a new work request.

    3 Case Reviews Time spent reviewing another TCS’s work product when the Appeals Tax Computation Team Manager (ATCTM) requests that the TCS assist with case reviews of other TCSs.
    4 AO Direct Case Time (For the GS-512-12 and 13 TCS) - Time spent working cases in the capacity of an ATE
    Examples are as follows:
    • Time spent on the case is recorded on a separate AO time sheet.

    • The case is controlled on Appeals Centralized Database Systems/Case Activity Record & Automated (ACDS/CARATS) but not controlled on TACS.

    5 Customer Service Time spent providing assistance to other TCSs or to TCS customers (AO, Counsel, APS, etc.).
    See the following situations:
    • Assistance regarding general procedural or technical issues not relating to a specific case.

    • Assistance regarding specific procedural or technical issues relating to a case not previously worked by the TCS.

    6 Technical Assistance Time spent revisiting a case previously worked and closed off TACS.
    This may include:
    • Discussions with the taxpayer/representative on the closed case.

    • Discussions with another TCS or AO on the closed case.

    • Review of the TCS’s own work product (at the request of an AO or Appeals Team Case Leader (ATCL)) after the case has been closed off TACS.

      Note:

      If the additional time spent on the case will be extensive, consideration should be given to adding the case on TACS as a new work request.

  3. The following is a definition for each of the indirect time categories by line item:

    Line Number Category Definition
    7 Detail Time spent as a detailee or a task force member on non-case related matters.
    8 NTEU Time spent as a union steward on union business. Only bank and official time are recorded here. No other time should be shown in this field.
    9 Performance Discussions Time spent discussing performance issues with the manager. This includes discussions involving workload reviews, open and closed case reviews, annual performance ratings, and other performance issues that may arise during the month.
    10 Acting Assignments Time spent on acting managerial assignments and other managerial duties.
    11 Meetings Time spent attending meetings either in person or via the telephone that are non-case related
    12 Professional Reading Time spent reading non-case related materials and other guidelines and research material not related to a specific case.
    13 Log/Reports Time spent completing information needed for various reports, which include travel vouchers.
    14 Training Time spent attending formal and informal training (including instructor preparation time) either as a student or as an instructor and time spent as an On-The-Job (OJI) instructor.
    15 Administrative Duties Time spent dealing with various types of administrative duties. These duties include, but are not limited to, building/ evacuations (fire drills, bomb scares, etc.); conducting physical inventory validations (IVLs); office moves/relocations; taking surveys; and computer/printer maintenance.
    16 Special Assignments Time spent on special assignments. This does not include an acting managerial assignment or a detail assignment as described above.
    17 Annual leave Time spent on annual leave.
    18 Sick leave Time spent on sick leave.
    19 Admin and Other Leave Time spent on administrative leave, (i.e., two week military summer camp training, jury duty, or other excused leave).
    20 Credit Hours Taken Time off from work that reduces accrued credit hours or time used for religious reasons.
    21 Case Related Travel Time spent traveling to locations outside of the assigned post of duty for activities that are case related. Note: this time is not applied directly to a case.

8.10.1.9  (10-15-2014)
Processing Employees Automated System (PEAS) - APS

  1. PEAS is an automated inventory and timekeeping system for employees and uses the ACDS interface. The system enables the PTMs and APS employees to control assigned and unassigned inventory, provide inventory listings, capture the volume of specific categories of APS work, track direct and indirect time, and generate automated inventory and time reports. This will assist Appeals management in Processing program evaluation and staffing resource determinations.

  2. All APS employees required to complete a daily time sheet have this permission. APS employees are required to record direct and indirect time each day equal to the number of hours expected for their tour-of-duty. PTMs who regularly or occasionally work cases are required to record direct time on cases. In addition to the basic PEAS permissions, employees with the Record PEAS Time permission will be able to:

    • View their own time sheet for a month

    • Balance their own time for a day

  3. Reports Available in PEAS include the following:

    • Unassigned case report - See IRM 8.10.1.9.1.1

    • Inventory - See IRM 8.10.1.9.1.2

    • Suspense - See IRM 8.10.1.9.1.3

    • PEAS Open ACDS Inventory - See IRM 8.10.1.9.1.4

    • PEAS Open IDRS Inventory - See IRM 8.10.1.9.1.5

    • Open Inventory (by AIR Category) - See IRM 8.10.1.9.1.6

    • Closed Inventory (by AIR Category) - See IRM 8.10.1.9.1.7

    • P Measure report - See IRM 8.10.1.9.1.8

    • D Measure report - See IRM 8.10.1.9.1.9

    • Complex Interest Team (CIT) Inventory Report - See IRM 8.10.1.9.1.10

    • ACDS OverAge Inventory - See IRM 8.10.1.9.1.11

    • IDRS OverAge Inventory - See IRM 8.10.1.9.1.12

    • Potential OverAge Inventory - See IRM 8.10.1.9.1.13

    • New Open Aging Report - See IRM 8.10.1.9.1.14

    • Average Hours/Cycle Time - See IRM 8.10.1.9.1.15

    • Direct/Indirect Time Report - See IRM 8.10.1.9.1.16

    • Follow-up - See IRM 8.10.1.9.1.17

    • New Receipt Report - See IRM 8.10.1.9.1.18

    • Statute - See IRM 8.10.1.9.1.19

    • IVL - See IRM 8.10.1.9.1.20

8.10.1.9.1  (10-15-2014)
PEAS Reports and Unassigned Case Reports

  1. Users will access the PEAS Reports and Unassigned Case Reports by clicking the "APS" button on the ACDS home page, and then clicking on the hyperlink to the desired report on the PEAS main menu under the "Reports" heading. The reports generated and available will be dependent upon the permissions of the employee.

  2. Cases with the ACAPDATE entered by the ATM are ready for assignment in PEAS.

8.10.1.9.1.1  (10-15-2014)
Unassigned Case Report

  1. The Unassigned Case Report is a list of unassigned PEAS cases. The following columns are included on the list:

    • TPName - WUNO - TYPE

    • Processing Area

    • Group - PTM

    • ACAP Date - Date Received

    • Created by ATM/PTM - Phone

    • AO (POD) - Phone

    • Taxper - Statute Date - Statute Code

8.10.1.9.1.2  (10-15-2014)
Inventory Report

  1. A list of each APS employee's inventory broken down by total key cases, total cases (including reference and related cases), and total returns.

  2. Lists inventory broken down by closings, Statutory Notice of Deficiency/Notice of Determinations, Interim Actions, and Other.

  3. Totals on Closed Volume includes cases closed in the past 30 days.

  4. To view a listing of an individual APS employee's inventory, double click on the employee name hyperlink and the inventory list for that employee will generate, showing an "s" beside cases in suspense.

8.10.1.9.1.3  (10-15-2014)
Suspense Report

  1. A list showing the number of cases each APS employees has in suspense by Reason Code.

  2. The following categories are included:

    • cases suspended for less than 30 days for Reason Codes S01, S02, S03, S04, S10 and S99

    • cases in suspense over 30 days for the same Reason Codes

    • cases in suspense less than 120 days and over 120 days for S07

    • cases less than 60 days and over 60 days for Reason Codes S08 and S09

  3. An "N" in Total Column refers to the number of days for each Reason Code.

8.10.1.9.1.4  (10-15-2014)
PEAS Open ACDS Inventory Report

  1. A list of cases that have an ACAPDATE but are still open on ACDS and PEAS.

  2. The count is by key case only.

8.10.1.9.1.5  (10-15-2014)
PEAS Open IDRS Inventory Report

  1. A list of cases that have an ACAPDATE and are closed on ACDS but still open on PEAS.

  2. The count is by key case only.

8.10.1.9.1.6  (10-15-2014)
Open Inventory (by Appeals Inventory Report (AIR) Definitions) Report

  1. A list of each APS employee's inventory broken down by AIR as well as by the number of days in inventory.

  2. The report provides the ability to select the number of days used to break down the inventory numbers.

8.10.1.9.1.7  (10-26-2007)
Closed Inventory (by AIR Category) Report

  1. A list of each APS employees closed inventory for a chosen period of time broken down by AIR categories.

8.10.1.9.1.8  (10-15-2014)
Process (P) Measure Report

  1. Computes cycle time for the various process measures on non-docketed WUNOs only.

  2. Report is by APS employee and case type.

8.10.1.9.1.9  (10-15-2014)
Docket (D) Measure Report

  1. Computes cycle time for the various P measures on docketed WUNOs.

  2. Report is by APS employee and type of case.

8.10.1.9.1.10  (10-15-2014)
Complex Interest Team (CIT) Inventory Report

  1. This report reflects only the CIT inventory.

  2. The CIT Team Inventory Report provides a comprehensive listing of all open cases assigned to APS CIT Tax Examiners with a PEAS Type = CLS (closing).

8.10.1.9.1.11  (10-15-2014)
ACDS Overage Inventory Report

  1. The ACDS Overage Inventory lists cases that are assigned in PEAS, still open on both ACDS and PEAS, and have become overage.

  2. Statutory Notice of Deficiency and Notice of Determination cases become overage in 10 days.

  3. All other types of work becomes overage after being assigned in PEAS for 30 days or more.

8.10.1.9.1.12  (10-15-2014)
IDRS Overage Inventory Report

  1. The IDRS Overage Inventory lists cases assigned in PEAS that are closed on ACDS but still open on PEAS, and have become overage.

  2. Statutory Notice of Deficiency and Notice of Determination cases become overage in 10 days.

  3. IDRS overage is 60 days for Special Processing/Restricted Interest (SP/RI) once ACDS is closed.

  4. All other types of work becomes overage after being assigned in PEAS for 30 days or more.

8.10.1.9.1.13  (10-15-2014)
Potential Overage Inventory Report

  1. The Potential Overage Inventory lists:

    • cases assigned on PEAS and not in suspense for 9 days

    • cases assigned on PEAS, in suspense, but the lapse days minus the days in suspense is 9 days

    :

8.10.1.9.1.14  (10-15-2014)
New Open Aging Report

  1. The "New Open Aging Report" lists each APS employee and includes:

    • the number of cases within the separate case types

    • average cycle time for each case type

    • total number of all cases and the overall average cycle time

8.10.1.9.1.15  (10-15-2014)
Average Hours/Cycle Time

  1. Average Hours/Cycle Time lists each APS employee and includes:

    • number of cases by case type

    • average cycle time by case type

    • total number of all cases

    • overall average cycle time

8.10.1.9.1.16  (10-15-2014)
Direct/Indirect Time Report

  1. Direct/Indirect Time lists each category used to account for the APS employees time each day as reported on PEAS.

  2. It lists total hours spent, and the average percentage those hours account for, of that total.

  3. See IRM 8.20.10.6.4.1.1 and IRM 8.20.10.6.4.1.2 for additional information on the PEAS Direct/Indirect Time Reports.

8.10.1.9.1.17  (10-15-2014)
Follow-Up Report

  1. Follow-Up Report is used as a "to-do" list for any follow-ups required set up in PEAS

  2. Follow-up can be set either by the individual APS employee or their manager.

8.10.1.9.1.18  (10-15-2014)
New Receipt Report

  1. This report shows the number of cases carded by:

    • APS Area

    • Office

    • Group

    • Employee

  2. The user specifies the from and to dates, and may view or print a full report or a short format. The short format provides counts and the full report provides case detail.

8.10.1.9.1.19  (10-15-2014)
Statute Report

  1. The Statute Report lists all cases and returns in chronological order by statute expiration date including reference returns.

  2. The report provides a list of cases with statute dates through a date specified by the user. Based on permissions, a statute report can be created for any of the following:

    • Area - ALL or by each APS area

    • Appeals Office Code (AOC)

    • Post of Duty (POD)

    • Group

    • APS Employee

  3. STATCODE parameters choices are:

    • Exclude Taxpayer Bill of Rights (TBOR) 2

    • Exclude TBOR2, Collection Statute Expiration Date (CSED) and Expired CSED (XCSED)

    • TBOR2 only

    • 872A only

    • CSED only

    • XCSED only

    • ALL

  4. STATCODE XXXXXX (Other as locally defined)

  5. Statute through date

  6. Include SN/Court Entered PEAS?

  7. Include PEAS with closing codes?

  8. The report will be generated and distributed weekly to the APS Tax Examiners so they can monitor and process short statute cases in their inventory.

8.10.1.9.1.20  (10-15-2014)
Inventory Validation List (IVL)

  1. The report is used provides the employee a PEAS Inventory report for use during the annual physical inventory validation or as directed by management.

  2. The format of the report is consistent with the IVL reports generated for ATE and TCS.

  3. The report may also be used for other validations as needed.

  4. Based on permissions, an inventory listing can be created for any of the following:

    1. ALL PEAS employees in the team - the PTM or Lead Tax Examiner has permission to generate a combined inventory listing that includes all cases in the team's inventory.

    2. Individual PEAS employee by name - the PTM or Lead Tax Examiner has permission to generate an individual listing for any employee in the team, and the APS employee has permission to generate his or her own inventory listing.

  5. The user may select the option to include closed cases in inventory by clicking the box to insert a check mark. The default setting is blank, which does not include closed cases in inventory.

  6. The user must select to include one of the following:

    • All cases in the WUNO or

    • Just cases in PEAS inventory

  7. The user must select the sort criteria from the following selections in the drop-down list:

    • TPNAME

    • WUNO

    • ASSIGN DATE

    • STATUTE DATE

    :

8.10.1.10  (10-15-2014)
AMATCH - Audit Information Management System (AIMS)

  1. AMATCH is a program that performs numerous tasks. The AIMS files are downloaded each month based on the AIMS cycle dates found in Document 6209, IRS Processing Codes and Information in Section 12. If the AMATCH program finds a match between the data on AIMS and ACDS for the Taxpayer Identification Number (TIN), Master File Tax (MFT) account code and Tax Period for cases with a PART in ACDS, the program automatically updates the following ACDS data fields at the RETURNS level of the case:

    1. Primary Business Code (PBC)

    2. Secondary Business Code (SBC)

    3. Employee Group Code (EGC)

    4. Project Code

    5. Activity Code

    6. Exam Tracking Code

    7. Return Form Number

    8. TEFRA (Tax Equity and Fiscal Responsibility Act of 1982) Code

    9. Technical Services Code

    10. Asset Class Code

    11. AIMS Closed Date

    In addition, the following updates are system generated at the CASES level through AMATCH based on tax periods at the return level for the case on ACDS:

    1. Source Code is updated to CE if the CIC indicator is on AIMS for the case.

    2. PBC, Project Code and Exam Tracking Code are auto-populated based on the codes for the most recent tax period at the RETURNS level.

    3. Activity Code is auto-populated based on the highest Activity Code at the RETURNS level.

    4. AIMS Closed Date is updated based on the latest AIMS Closed Date at the RETURNS level. If one or more tax periods at the RETURNS level do not have an AIMS Closed Date, then AMATCH does not generate an AIMS Closed Date at the CASES level.

  2. This data is then posted to ACDS. There are numerous mismatch reports generated and used by APS employees to ensure proper AIMS and ACDS controls are established. The program updates ACDS as follows: Adds the PBC for AIMS returns; Moves the PBC to the CASES level for each record; Adds the activity and project code to the RETURNS level; Updates the project code on the CASES screen based on the priority order set in the program; Adds the activity code to the CASES table (not visible on the screen display); Updates the source code to CE based on indicators in the AIMS file.

  3. The AMATCH program is accessed through ACDS, based on the permissions of the user.

  4. The AIMS file is electronically transferred each month and posted to ACDS after the Database Administrators perform the month end extraction on ACDS. The scrolling date at the bottom of the AMATCH screen will automatically update indicating the most current month's data is available.

  5. Each Appeals Office will conduct an AIMS inventory verification on a quarterly basis. The working of the AMATCH mismatch reports quarterly constitutes the AIMS inventory validation. The AIMS mismatch reports will be generated quarterly (October, January, April and August) and worked by the end of each quarter (December, March, July and September). Local practice may also require that interim verification be made. Because the AIMS data is available monthly, reports may be generated and worked on a monthly basis as determined by local practice.

  6. Verification should be completed before the next quarterly verification is required. This will allow corrections to be completed before the next quarterly verification has to be done.

  7. The dates of the AIMS status 80 - 89 and the AIMS status 90 files are displayed at the bottom of the AMATCH main menu.

  8. AMATCH will produce the following mismatch listings:

    • Side-by-Side Mismatch Listing by TIN

    • Side-by-Side Mismatch Listing by Name

    • Returns on AIMS Not on ACDS Open

    • Returns on ACDS Open Not on AIMS

    • Returns with Mismatched Data

    • Returns with Mismatched Statute Information

  9. In addition to the AMATCH mismatch reports described above, the following reports can also be generated from the AMATCH program:

    • AIMS Status XX (XX = statuses 80 - 89) List

      Note:

      The program defaults to status 81. The AIMS Status 81 list is required monthly. This report can also be used to generate a list for any AIMS status from 80 through 89.

    • AIMS Status 90 List

    • AIMS Status 90 List (Closing Code 33 Only)

  10. The following lists and/or databases may be used as research tools while conducting reconciliations:

    • ACDS open and closed databases

    • the Integrated Data Retrieval System (IDRS)

    • the Tax Litigation Counsel Automated Tracking System (TLCATS)

    • AIMS Status 81 Listings

  11. The following steps apply to working each of the AMATCH listings:

    1. Research - collect information from all resources available and retain the documentation.

    2. Analyze - review and determine appropriate action needed to resolve the mismatch.

    3. Action - take appropriate action to resolve the mismatch.

  12. Basic procedures for validating these listings are outlined below and include suggestions for steps to take while resolving the mismatch. Record all research and corrective actions taken on each listing.

    Note:

    Refer to the AIMS ERCS Home Page for additional information about AIMS.

8.10.1.10.1  (10-15-2014)
Side-by-Side Mismatch Listing

  1. This is an alphabetical listing which provides a convenient way to check for common errors without doing terminal research or using two or more lists. If the same name is found in both columns, check the name, TIN and MFT for any obvious errors or differences, i.e., transposition of numbers, typographical errors, spelling errors, etc. When this list is worked first, it often eliminates the need to deal with the problem on the other mismatch listings.

8.10.1.10.2  (10-15-2014)
Returns on AIMS Not on ACDS Open

  1. A listing of cases on AIMS in Status 80 and 82 through 89 which are not found on the open ACDS database.

    1. Some cases may be listed due to timing issues.

    2. For each return listed the APS Tax Examiner will research ACDS by name and TIN in the open and closed ACDS database for your Area. If the case is not found, research the combined open and closed National ACDS database. Check for the correct name, TIN, and/or MFT. If any of these fields incorrect , make the appropriate correction to ACDS.

    3. Check to ensure that ACDS reflects the correct tax periods. A physical inspection of the administrative file, if available, may be needed to verify the correct tax periods. Make the appropriate update to ACDS.

    4. The Side-by-Side listing may be useful in working this report because it provides a simultaneous listing (side-by-side) which is sometimes convenient for spotting obvious differences between AIMS and ACDS data.

    5. Request IDRS Command Codes TXMOD or IMFOL to determine last known file location.

    6. Research TLCATS to determine if Counsel has an administrative file which needs to be controlled on ACDS. Update ACDS as necessary. If TLCATS research indicates another Counsel office has jurisdiction and place of trial, call the controlling Appeals Office to confirm that AIMS should be transferred. This report will identify docketed cases sent directly from one Counsel Office to another where AIMS was not transferred.

8.10.1.10.3  (10-15-2014)
Returns on ACDS Not Open on AIMS

  1. A listing of cases controlled on ACDS but not controlled on AIMS in Status 80 through 89.

    1. The APS Tax Examiner will research AIMS because the case may have recently been established and AIMS may need to be updated. Search cases received without the AIMS database.

    2. Cross-check with the "Returns on AIMS Not on ACDS Open" listing. Many of the same errors (TIN, MFT, tax periods) will apply to both lists.

    3. The Side-by-Side listing is usually helpful in identifying errors that appear on both lists.

    4. Research for proper mismatches. Proper mismatches, or acceptable mismatches are defined as cases that should not be controlled on AIMS, such as Penalty Appeals, Feature Code NS, MFT 31, etc. Proper mismatches should have AIMS indicator of "E" on ACDS.

    5. Generate an ACDS "AIMS Status Report" listing all cases with an AIMS indicator "E" . Use this report as a tool to resolve discrepancies.

    6. Generate an ACDS "AIMS Status Report" listing all cases with an AIMS indicator "N" . Use this report as a tool to resolve discrepancies.

    7. Identify returns transferred in from another Appeals Office. It may be necessary to call and request the transfer of the AIMS database.

8.10.1.10.4  (10-15-2014)
Returns with Mismatched Data

  1. A listing of returns where the AIMS data does not match with certain data fields on ACDS. Mismatch conditions include:

    • Appeals Office Code (AOC) - the ACDS AOC does not match the AOC shown on AIMS

    • Status 80 with docket number (DKTNO) entered on ACDS

    • Status 82 with no DKTNO entered on ACDS

  2. Check AIMS to see if the AOC or status has been updated since the listing was run. If not, update the AIMS status as appropriate or make the necessary corrections to ACDS.

8.10.1.10.5  (10-15-2014)
Returns with Mismatched Statute Information

  1. A listing of returns where the AIMS statute date does not match the ACDS statute date, for example AIMS shows a statute date of 12/31/2016 and ACDS reflects statute code "A" which is used for returns with an approved Form 872-A; or AIMS shows a statute date of 12/31/2016 and ACDS shows statute code DOCKT.

    1. Determine the correct statute date for the return in question.

    2. Update the system (ACDS or AIMS) that shows the incorrect data.

  2. Returns with mismatched statute information generally involve one of the following situations:

    1. No bond filed cases should have a statute date and a statute code of ASESD (Assessment Made) on ACDS but AIMS will have a statute date containing "QQ" until the case closes.

    2. Reference returns will usually have a statute code of RFRTN on ACDS but a statute date containing "GG" of "FF" on AIMS.

    3. Cases with a statute code of "CLAIM" on ACDS will generally have a statute date containing "AA" on AIMS.

    4. Carryback years may have a statute date on ACDS - the date of the carryback year - but a statute date containing "BB" on AIMS.

    5. Docketed cases with an entered decision should have a statute date on ACDS. While the 150-day date is controlled on ACDS, the statute date on ACDS may not match the statute date on AIMS.

8.10.1.10.6  (10-15-2014)
AIMS Status 81 List

  1. DEFINITION: This report includes all cases that are in AIMS status 81. It lists those tax periods closed to Appeals status (status 81) by Compliance or a Campus, which at the time the list is generated, have not been updated to the appropriate status on AIMS (status 80 for non-docketed cases or status 82 for docketed cases).

  2. OBJECTIVE: To verify that the tax period was received in Appeals and that AIMS is appropriately updated.

  3. FREQUENCY: It is required that the AIMS Status 81 list be generated within three business days of the date of the AIMS data in ACDS. It is required that this list be worked monthly.

  4. PROCEDURES:

    1. Research all cases in status 81 for more than 60 days to determine the current status of the returns. Make notations on the list to reflect all the research that was done and the results of that research.

    2. Check AIMS to determine if the status has changed since the list was generated and printed.

    3. Check ACDS open and closed databases. Search by Name and by TIN. If the return is controlled on ACDS, update AIMS to the correct status (status 80 for non-docketed and status 82 for docketed cases). Update the ACDS AIMS indicator at the return level to "Y" to indicate the return is now controlled on AIMS.

    4. Although cases should not be transferred between Appeals Offices in Status 81, check the prior AOC code to determine if the return was transferred from another Appeals Office. (Check the INBOX to determine if the case is there. Determine if your office has physical possession of the case. If not, contact the other office to resolve the discrepancy.)

    5. Check the Document Transmittal, Form 3210, file for acknowledgement of the case, as well as incoming cases. (See k below.)

    6. Check TLCATS and outgoing Forms 3210 to determine if the return was transferred to another Appeals Office.

    7. Check AIMS for related tax periods. If there are other tax periods in Appeals status codes, review the administrative file to see if the missing year is associated.

    8. Utilize various IDRS command codes (i.e., TXMOD, MFTRA, IMFOL, BMFOL, etc.) for additional information that may provide information about the case location.

    9. Compliance may have inadvertently sent the file to the Campus when it was closed to Appeals. Request the file using the Document Locator Number (DLN) of the Transaction Code (TC) 300 for zero dollars with disposal code 07, 11, or 12.

    10. Work with Compliance (AIMS shows Employee Group Code (EGC) 1XXX or 2XXX) or the Campus (EGC 5XXX) on those cases that you cannot locate. Ask them to provide a copy of the acknowledged Form 3210 showing the case was sent (mailed) to your office. If no Form 3210 can be found, follow the procedures below to return the database to Compliance.

    11. If all research is completed and you are certain Appeals is not in possession of the return, notify the local office and update AIMS to status 21 (Compliance). Forward copies of your research and a print of the AMDISA reflecting status 21 to the Technical Services Office to help them in their continued effort to locate the return. Refer to the Technical Services Code Listing for additional information.

    12. Semiannually (reports for the months of February and July), each key POD will send a copy of the noted listing to the appropriate assigned APS Area Manager, East, West, Campus East or Campus West for review. Due dates will be established by the APS Director's office. To accomplish the review, an AMDISA page 1 (AMDIS if the case has closed to Status 90) for all tax periods appearing in Status 81 for 60 days or more and a copy of the research documentation should be submitted to the APS Area Manager. Annually (by May 31st) the APS Area Manager's offices will provide results of the reviews. Each assigned APS Area Manager will provide a report by Appeals Office outlining any noted discrepancies and corrective action taken, where appropriate. The memo should address both the February and July reviews. Forward a copy of each office's February listing along with the area office memo.

  5. IMPACT: This list is critical for the accuracy of the AIMS and ACDS databases and also for statute protection. The AIMS Status 81 list works in conjunction with the other AMATCH lists and impacts the accuracy of the office's physical inventory.

8.10.1.10.7  (10-15-2014)
AIMS Status 90 List (Optional)

  1. DEFINITION: This is an alphabetical listing of returns in AIMS status 90 when the AIMS information was extracted. The AIMSCLSD field on ACDS is automatically populated during the nightly download of information from AIMS to ACDS.

  2. OBJECTIVE:

    1. To verify that the tax period was closed on AIMS.

    2. May also be used by APS to verify data input on closing documents.

  3. FREQUENCY: Use of this report is optional.

8.10.1.10.8  (10-15-2014)
Further Research for Resolving Mismatches

  1. Every effort must be made to locate the administrative file and determine the appropriate Appeals action when resolving mismatches on any of the AMATCH listings. It will probably be necessary to do more extensive research (i.e., requesting transcripts of accounts, requesting files from the campuses, etc.). Regardless of the research performed, the objective of the AIMS-ACDS validation is to resolve as many of the mismatches as possible. If a mismatch cannot be resolved, elevate the issue to the PTM . If it is still unresolved, the discrepancy should be elevated from the PTM to the APS Area Manager.

  2. If Appeals secured the return and no administrative file can be found, analysis of the transcript may indicate a credit balance. If the designated office official may provide a Form 5403 to request an assessment. Attach a copy of the IDRS transcript and enter the Note "protective assessment" in Item A on the Form 5403. Retain all appropriate research documents.

  3. When completing the inventory validation, occasionally it becomes necessary to delete an AIMS file:

    1. Use of closing code 33 requires managerial approval to ensure that all appropriate research has been done.

    2. A completed Form 6759, Request for Taxpayer Data, and all supporting documentation should be submitted to the APS Area Manager through the PTM for approval. Each manager will initial the Form 6759 as indicated on the form.

    3. The APS Area Manager or PTM will approve the use of closing code 33 by initialing and dating Form 5403, item D.

    4. The APS manager or PTM will fax or mail legible copies of the approved Form 5403, Form 6759 and all supporting documentation to the designated APS Director's Technical Advisor.

    5. If thorough research reveals that the AIMS account was established in error, prepare Form 5403 to delete the erroneous account using close code 33. Attach a "dummy" return to Form 5403 and retain all appropriate research documents. Use of closing code 33, requires managerial approval. The Form 6759 and supporting documentation will be faxed to the appropriate AIMS Analyst.

    6. If unusual AIMS problems cannot be resolved locally, they should be reported to the designated APS Area Technical Advisor.

8.10.1.10.9  (10-15-2014)
AMATCH Retention

  1. Retain the AMATCH Mismatch Listings, with all documentation attached, for 3 years from the end of the fiscal year of the report.

  2. Retain the AIMS Status 81 List, with all documentation attached, for 1 year from the end of the fiscal year of the report.

  3. The appropriate APS Director's Technical Advisor will retain copies of the AIMS Status 90 list (Closing Code 33 only) for 3 years from the end of the fiscal year of the report. The local offices should retain supporting documentation for returns closed with closing code 33 for 3 years from the end of the fiscal year of the closing.

8.10.1.11  (10-15-2014)
Docket Information Management System (DIMS)

  1. See IRM 8.20.5.5.1 for information regarding DIMS. DIMS provides an automated listing of docketed cases. DIMS is not only used by Appeals personnel, but many Wage and Investment (W&I) and Small Business and Self Employed (SB/SE) employees as well.

8.10.1.12  (10-15-2014)
Tax Court Calendar Program (TAXCAL)

  1. TAXCAL is a sub-system of ACDS developed and maintained by Appeals. TAXCAL provides Appeals with a systemic method to identify and monitor Tax Court calendar cases and generate Tax Court calendar reports, within ACDS. Appeals electronically imports or manually creates the Tax Court Calendar and matches the calendared cases to ACDS cases. TAXCAL systemically notifies the assigned ATE when the case appears on a Tax Court calendar. TAXCAL offers a variety of report options used by both Appeals and Counsel to monitor the calendar. The appropriate ACDS permissions are needed to access TAXCAL.

8.10.1.13  (10-15-2014)
ACDS AdHoc Report Sub-System for ACDS (AdHoc)

  1. ACDS AdHoc is a separate, executable program that is used primarily by Appeals managers and analysts to research ACDS data and generate customized reports. The AdHoc program contains ACDS data from the CASES and RETURNS inventory levels, and data from the Appeals sub-systems of the PEAS, CARATS, TCS/TACS, and APGOLF 5402. Employees must submit an Online 5081 to request permission to ACDS AdHoc. Additional information is available from the AdHoc User Guide on the Appeals website.

  2. Templates are used to generate AdHoc reports. Standard templates are available on the Appeals website and are a good starting point for first-time AdHoc users.

  3. AdHoc reports may be generated from either the Current or Monthend databases. The Current database contains the current plus one prior fiscal year's data, and is updated nightly. The data in the Monthend databases represents the cumulative data for the fiscal year through the monthend selected. The data in the Monthend database remains constant. AdHoc reports are often exported into Excel or Access for further data analysis.

8.10.1.14  (10-15-2014)
Diagnostics & Balanced Appeals Measures Report System (D&BAM)

  1. D&BAM is a reporting system for ACDS used by Appeals managers. The D&BAM reports provide summary statistical data for Appeals business results, process measures and feedback loop reporting. Each set of reports is designed to meet a particular reporting need and may be generated based upon the segmentation selected by the user. Reports may be generated for the current and prior fiscal years. The reports available from D&BAM include:

    • CDP Workload and Segmentation Reports

    • Business Results Reports

    • PROMS Reports

    • Feedback Loop Reports

8.10.1.14.1  (10-15-2014)
Appeals Area Monthly Reports (AMR)

  1. The Appeals Area Monthly Reports (AMR) series of reports provides Appeals Executives with current Fiscal Year Cumulative results, prior Fiscal Year Cumulative results, and current Fiscal Year Plan of operational performance measures on a month end basis. This series of reports is available in specialized views to provide operating results to a diverse audience from Appeals Executives to the Appeals Area Directors.

  2. Report presentation is through the D&BAM Report Sub System. D&BAM month end processing is normally performed during the third business day of each month and takes about 6 hours. This report, along with the other D&BAM reports, will be available by the fifth business day of each month.

Exhibit 8.10.1-1 
Research for Missing Files - Inventory Validation

Suggested AIMS Research:
  1. If AMDIS shows other open years, check ACDS . If the case is assigned, ask the ATE or Counsel Attorney to search the administrative file for the missing year.
  2. If the AIMS statute is a carryback code see Document 6209 , page 12-21) but the loss year is not on AIMS, look to see if the loss year was closed. Check TXMOD or IMFOLT/BMFOLT for the closed year. The missing year may have been inadvertently returned to Files with the closed year. If this appears likely, request the administrative file on the closed year back using the re-file DLN.
  3. Check the prior status and organization code and the date the status was updated. Call the prior organization code group for possible information. If no prior status exists, the case was established by Appeals and other years or related taxpayers in Appeals should be searched.
  4. Check the AIMS source code for any clue it might provide.
  5. Check for AIMS freeze codes which might provide a clue (see Document 6209 for AIMS freeze code definitions.
  6. Check PCS controls (PICF codes on AMDISA and TSINQ print). If PICF code 1, 3, 5, or 7, contact the Campus ESU -they may be able to provide information.
Suggested Master File Research:
  1. Verify name and TIN.
  2. If the missing file is MFT 06, check for the name of the general partner. It's possible the partnership return (as a reference return) was closed with the partner. If that appears likely, request the administrative file back on the partner.
  3. If there is a TC 300 posting with another Appeals Office Code, it's possible you have a duplicate AIMS database that needs to be deleted. Contact the other Appeals Office to obtain documentation on their closing.
  4. There were instances where offices did not have the AIMS database so they posted a TC 290 for $-0- to the master file but neglected to post a TC 421. If that was done, the AIMS database remained open in whatever office was holding it. If the transcript indicates this may have happened, try to identify the closing office and contact them for whatever information they are able to provide. The office holding the open AIMS database will want to do a "short closing" using command code AMSOCA to generate the TC 421 and 521.
  5. If the account shows a TC 922 (IRP indicator), call the Campus IRP unit. Lost cases have been located there.
  6. If there are freeze codes present on the transcript, they provide an indication about a unique condition. See Document 6209 for the master file freeze code definitions.
  7. If a TC 976/977 is posted, an amended return may have been filed. A TC 290/291 will follow if the amended return was processed. If there is no TC 290/291 and there is a module balance, the taxpayer may have filed and made a payment but the tax has never been assessed or no refund processed. Alert the PTM who will alert the Appeals Technical Employee, Appeals Hearing Officer, or Counsel Attorney to resolve the problem.
  8. If the case was closed to Appeals using TC 300 for $-0- using disposal code 07, the return may have been erroneously refiled under that DLN.
  9. The AIMS # (found directly below the TC 420 on a transcript) provides useful information as to a file's location. If the AIMS file has been transferred (AMSOCA), the last two digits of the AIMS # will reflect the new DO prior to January 1, 2002.
  10. The DLN also provides useful information - was there a manual assessment processed? What function posted the last transaction? What was the date of the last posted transaction?
  11. Check Chargeout Records. Occasionally this will provide additional information. When appropriate, send back to the Campus a "Special Search request" . If the case is docketed, provide a docket number.
Suggested TLCATS Research:
  1. Check status of case on TLCATS. Check TLCATS even if the AMDISA shows a non-docketed case. Check TP name and years, checking for non-petitioning spouse cases. Where is the administrative file? Where is the legal file? If a decision has been entered, order the transcript to verify assessment prior to deleting the AIMS file.
  2. Check cross-reference screen for name and TIN. Check active and closed history section.

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