8.10.1  Internal Reports

Manual Transmittal

October 28, 2013

Purpose

(1) This transmits revised IRM 8.10.1, Appeals Reports and Projects, Internal Reports.

Material Changes

(1) IRM 8.10.1.7 is revised to include information regarding the Innocent Spouse Tracking System (ISTS) Validation Reports from IRM 25.15.12.27.

(2) IRM 8.10.1.8.1 is updated to clarify direct time definitions for the Tax Computation Specialists (TCS).

Effect on Other Documents

This IRM supersedes IRM 8.10.1, Internal Reports, dated May 20, 2013.

Audience

Appeals

Effective Date

(10-28-2013)

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

8.10.1.1  (01-20-2012)
General Explanation for Reports

  1. There are numerous reports that are used to control all of Appeals inventory. Automated systems are used to accurately monitor and control Appeals inventory and produce management information statistics. All Appeals employees and managers should be actively involved in the process of protecting assessment periods.

  2. Statistical reports which are produced monthly and quarterly summarize information on receipts, disposals, inventory, overage units, etc., and provide a means of controlling work on an overall basis.

  3. Physical validation of inventory is also required annually. This section describes the Audit Information Management System (AIMS), AMATCH and Appeals Centralized Database System (ACDS) reports produced to ensure inventory accuracy.

  4. ACDS Ad Hoc is a stand alone, executable program that is accessed separately from ACDS and is used to research ACDS data and generate customized reports.

  5. The following information is generally provided for each required report:

    • DEFINITION: A definition of what each report contains.

    • OBJECTIVE: The overall objective for each report.

    • FREQUENCY: The frequency of working each report is stated below at the minimum standard. Reports may be worked more frequently if required by local office management, as dependent on the office's activity or size.

    • PROCEDURES: The procedures for working each report are described below.

    • IMPACT: The impact of each report on office statistics, the timely processing of cases or on other reports may be described below.

    • DOCUMENTATION: The person assigned to work the report must annotate the research and follow-up action completed. All notations should be made on the report or on an attachment. Notations must be concise and clear as to what research has been completed. Symbols may be used on the report to record research. If symbols are used, a legend at the top of the list or on an attachment to the report is required which clearly defines each symbol used.

    • DUE DATES: Each office should establish due dates for each report unless a due date for a report is specifically stated.

    • CERTIFICATION: Upon completion of the follow-up report, date and sign your full name on the top right hand section of the report. The original must be submitted to the Processing Team Manager (PTM) or designee. The PTM or designee should do a final review for accuracy and completeness.

    • RETENTION: Retain the "worked" copies of all summary reports for one year from the end of the fiscal year in which the report was generated. Documentation of research used, i.e., Integrated Data Retrieval System (IDRS) prints, Tax Litigation Counsel Automated Tracking System (TLCATS) prints, correspondence copies, etc., must be stapled to the appropriate list and retained. AMATCH report retention periods are listed below in IRM 8.10.1.2.11.

  6. All reports are generated in a basic columnar format and generally are printed on legal size paper, landscaped.

  7. Portions of a report may be duplicated on other reports. However, this does not relieve the person assigned to work the report of the responsibility to fully complete the assigned report as required.

  8. A cursory review of all ACDS fields appearing on a report should be performed to catch obvious errors.

  9. Cases appear on follow-up reports as a result of the input of an ACTION code and a TODATE at the case level. Cases will continue to appear on the appropriate lists until a FROMDATE is entered.

    Note:

    Some ACTION codes should never have a FROMDATE. This includes DECENT, ORDENT, PREPSTIP AND STIPFF. These cases will appear on the appropriate follow-up report until final closing following ACKCLS.

  10. Follow-Up on or before date: The program defaults to a date equal to the last day of the current month. For reports that are due monthly, change the "follow-up on or before date" to a date equal to the current date/report run date. If the current date/report run date is used, and the report is run between the first and the 20th of the month, this will provide a listing of only those cases where follow-up is needed. Then, follow-up on all listed cases, and there is no need for a cut-off line.

    Note:

    The program allows the user to change the date in order to generate a list that results in more cases. The later the date, the greater the number of cases that will appear on the follow-up report. If you generate a list that includes more cases than required, you should use a "cut off" date equal to the current date/report run date.

  11. Sort by: Reports can be sorted by Appeals Office Code (AOC) = "ALL" or by selecting a specific AOC within the Area, and then by one of the following:

    • TPNAME - by taxpayer name

    • TODATE

    • AO - by ATE

    • DC OFFICE - by Counsel office

    Each area is responsible for working the follow-up reports for every AOC within the area. Most reports will be sorted and worked by specific AOC and by TODATE.

  12. Page Break Report by: For most follow-up reports, you can select one of the following options:

    • Office

    • Group

    • AO

    You will usually page break a follow-up report by office.

8.10.1.1.1  (01-20-2012)
ACDS Office Configuration

  1. ACDS OFFICE CONFIGURATION: ACDS will generate a date on the follow-up reports in a column headed "FOLLOW UP DATE" equal to the TODATE plus the number of days entered in the office configuration. This permission level on ACDS is limited to APS Director's Technical Advisors and Tax Policy and Procedure Headquarters Analysts. To change the ACDS Office Configuration, the authorized user should first set the "Current Area/AOC" to the desired selection from the main CASES menu. Then, click on the ACDS "ADMIN" button, Perform Area Administration, Manage Areas, Update Office, and then the office hyperlink to open the Office Configuration Table. Then enter the number of days specified in the table below. This sets the timeframes for all of APS. Under no circumstances should the time frames be greater than the following:

    ACDS Office Configuration Field Name # of days Description
    DEFAULT 30 Adds 30 days to SND expiration date to set the default date for the SND report
    ACKCLS 10 Adds 10 days to the TODATE to set the follow-up date for a case with ACTION = ACKCLS (awaiting acknowledgment of closing)
    ANSWER 120 Adds 120 days to the TODATE to set the follow-up date for a case with ACTION = ANSWER (sent to Counsel for answer)
    APPEALED 180 Adds 180 days to the TODATE to set the follow-up date for a case with ACTION = APPEALED (appealed Tax Court case)
    COURT 100 Not functional and no longer used
    DCJUR 180 Adds 180 days to the TODATE to set the follow-up date for a case with ACTION = DCJUR (in Counsel jurisdiction)
    DCOTHER 60 Adds 60 days to the TODATE to set the follow-up date for a case with ACTION = DCOTHER (in Counsel for review, suspense, etc.)
    DDJRET 60 Adds 60 days to the TODATE to set the follow-up date for a case with ACTION = DDJRET (in Compliance, Appeals jurisdiction retained)
    DECENT 45 Adds 45 days to the TODATE to set the follow-up date for a case with ACTION = DECENT (decision entered by Tax Court)
    DKLSTxxx 15 Adds 15 days to the TODATE to set the follow-up date for a case established from Docket List information only, with ACTION = DKLSTxxx (Docket List received - awaiting administrative file)
    FILERCVD 15 Adds 15 days to the TODATE to set the follow-up date for a case with ACTION = FILERCVD (administrative file received - awaiting petition)
    INTERIM 30 Adds 30 days to the TODATE to set the follow-up date for a case with ACTION = INTERIM (Interim action requested)
    ORDENT 100 Adds 100 days to the TODATE to set the follow-up date for a case with ACTION = ORDENT (order of dismissal entered by Tax Court)
    PETNRCVD 15 Adds 15 days to the TODATE to set the follow-up date for a case established from Tax Court petition information only, with ACTION = PETNRCVD (petition received - awaiting administrative file)
    PREPSTIP 60 Adds 60 days to the TODATE to set the follow-up date for a case with ACTION = PREPSTIP (forwarded to Counsel for stipulation preparation)
    REJECT 30 Adds 30 days to the TODATE to set the follow-up date for a case with ACTION = REJECT (rejected from APS)
    SHIPPED 10 Adds 10 days to the TODATE to set the follow-up date for a case with ACTION = SHIPPED (shipped to another Appeals Office)
    SNDC 30 Adds 30 days to the TODATE to set the follow-up date for a case with ACTION = SNDC (SND sent to Counsel for concurrence)
    STIPFF 45 Adds 45 days to the TODATE to set the follow-up date for a case with ACTION = STIPFF (stipulations sent to Counsel for filing with the Tax Court)
    TRxxx 30 Adds 30 days to the TODATE to set the follow-up date for a case with ACTION = TRxxx (transferred to another Appeals Office)

8.10.1.2  (01-20-2012)
Monthend Reports

  1. The Monthend Reports menu is accessed from the main reports menu.

8.10.1.2.1  (01-20-2012)
Appeals Inventory Reports (AIR)

  1. The AIR series of reports provide Appeals managers and analysts with business results statistics based on cumulative fiscal year data. Report data is available on a month end basis at the National, Functional Unit, Area and Team levels. Additional information is available from the ACDS User Guide on the Appeals website.

8.10.1.2.2  (01-20-2012)
Appeals Program Level Reports (APL)

  1. The APL series of reports provide Appeals managers and analysts with business results statistics based on cumulative fiscal year data. Report data is available on a month end basis at the National, Functional Unit, Area and Team levels for the following categories:

    • OIC (Offer in Compromise) Reports

    • APL-EITC (Earned Income Tax Credit) Reports

    • APL-ARBS (Appeals Receipts by Supplier) Reports

    Additional information is available from the ACDS User Guide on the Appeals website.

8.10.1.3  (01-20-2012)
Case Inventory Reports

  1. The APS Area Manager is responsible for establishing and maintaining adequate control and to ensure the timely assessment of tax on cases under consideration by the office. ACDS Summary Reports have been designed to assist in these tasks.

  2. ACDS generates a number of pre-defined summary reports and follow-up reports that are run at periodic intervals to assist APS in tracking and controlling cases and monitoring statute expiration dates.

  3. The Summary Reports are required or optional, as stated in this manual. Optional reports may be required as determined locally.

  4. From the Main Reports Menu, select "Case Inventory Reports (uniSTAR)" to select a summary report.

8.10.1.3.1  (01-20-2012)
Individual Case Reports/Forms

  1. From the Case Inventory Reports Menu, the following pre-defined "Individual Case Reports/Forms" are available:

    • Case Summary Card

    • Statute Change History List

    • Issues Tracked Audit Log

    • Form 3210 Generation

    • Perform Rollback Error Research

8.10.1.3.2  (01-20-2012)
Summary Reports - Current ACDS Database Reports

  1. From the Case Inventory Reports Menu, the following pre-defined "Summary Reports - Current ACDS Database Reports" are available:

    • Statute Expiration Report

    • Statutory Notice Report

    • Ordent/Decent

8.10.1.3.2.1  (01-20-2012)
Statute Expiration Report

  1. This report lists all cases/returns, including reference returns, in chronological order by statute expiration date.

  2. DEFINITION: This report lists all cases in chronological order by statute expiration date including reference returns. This list can be generated for the entire office, by AIMS Office Code (AOC), group or appeals officer. Additional guidance on responsibility for generating the report is found in IRM 8.21.1.

  3. OBJECTIVE: To monitor and control all nondocketed and docketed cases with statutes which will expire within a prescribed number of days.

  4. FREQUENCY:

    1. It is required that this report be generated on a monthly basis in chronological order by statute expiration date for cases with statutes which will expire within 180 days, and worked for cases which will expire in 90 days.

    2. The Statute Expiration Report by office will be generated on a monthly basis for the Area Director in chronological order by statute expiration date for cases with statutes which will expire within 180 days.

    3. The ATM will generate the report for their group. It should be printed in chronological order by statute expiration date for cases with statutes which will expire within the specific number of days requested, usually either 180 or 90 days.

    4. APS will generate monthly reports they will use to plan workloads and to ensure cases with upcoming statutes are processed timely.

  5. REPORT PARAMETERS:

    • Create Report by: Office (which includes all AIMS Office Codes for the Area) or AIMS Office Code (AOC) as determined by your Area. If the report is generated by AOC, ensure that a report is generated for each AOC within the Area by the responsible office.

    • Statute through date: Enter a date equal to 180 days from the current date. If this report is generated at the beginning of each month, you may opt to select the last day of the sixth month instead of the actual 180th day.

    • Include SN/court Entered cases? Select "Y" . This selection Includes SN issued returns and excludes closed cases. Optional reports may be generated by selecting "E" (Includes SN Issued returns for ACKCLS/DECENT/ORDENT cases only and excludes closed cases) or "N" (Excludes SN issued returns and excludes closed cases).

    • Include cases with closing codes? Select this parameter. This selection includes closed cases not acknowledged.

  6. PROCEDURES:

    1. APS employees will generate the report monthly by the Appeals Office Code (AOC) for which they have primary responsibility. Statute reports run by APS employees will include all cases with assessment periods expiring in 90 days or less. Technical employees will generate the report for cases in their inventory.

    2. Determine your "cut-off" date. Use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    3. Cases above the line are to be researched.

    4. Perform follow-up research, phone calls, e-mails, memorandums and annotate your research and follow-up action.

    5. LACTION and LTODATE may be used to record your research results.

    6. If a nondocketed case is with the Appeals Officer and the statute expiration is less than 90 days, contact the Appeals Team Manager and/or Appeals Officer, according to local procedures.

    7. APS is responsible for all cases appearing on the list assigned to EMPNO 98 or 99 as well as any unassigned case.

    8. Update and correct any erroneous information on ACDS.

  7. IMPACT: The Statute Expiration Report, the most important of all reports, works in conjunction with ACKCLS, SND, TRxxx, INTERIM, DECENT, ORDENT, etc.

8.10.1.3.2.2  (01-20-2012)
Statutory Notice Report (Statutory Notice of Deficiency Report)

  1. DEFINITION: This report lists all cases in which a Statutory Notice of Deficiency (SND) has been issued and the Docket Number field in ACDS is blank. All cases are listed in chronological order by issue date. The system computes the default and assess-by dates, based upon the ACDS SNDATE input at the case level.

  2. OBJECTIVE: To monitor and control all SND and Notices of Determination letters issued by Appeals and any Non-Petitioning Spouse (NPS) cases from Compliance/Campus/Appeals awaiting interim assessment.

  3. FREQUENCY: The SND report will be generated and worked on a monthly basis as a physical inventory validation to verify the cases on the report to the cases physically in the "SND - Awaiting Taxpayer Action File" (may be a cabinet, drawer, shelf, etc.). The report will also be worked on a bi-monthly basis at a minimum. The cases are listed in chronological order by issue date to monitor defaulted cases, 90 day agreed cases and NPS assessment requests sent to APS.

  4. Notice of Deficiency (DEFAULT) Follow-up Days: 30

  5. REPORT PARAMETERS:

    • Create Report by: Office (which includes all AIMS Office Codes for the Area) or AIMS Office Code (AOC) as determined by your Area. If the report is generated by AOC, ensure that a report is generated for each AOC within the Area by the responsible office.

    • SND Source: Select All. Optional reports can be generated by selecting A (issued by Appeals), D (issued by Compliance), or S (issued by a Campus).

    • Include cases with closing codes? Not required.

    • Include Non-Petitioning Spouse Cases? Select this parameter.

    • Enter Beginning SN Issued Date: The program defaults to the first day of the current month. Change the year to the prior year.

    • Enter Ending SN Issued Date: The program defaults to the last day of the current month. Use the default setting.

    • Print earliest Statute Date? Select this parameter.

  6. PROCEDURES:

    1. Verify that the SND date on the report matches the date on the SND.

    2. Verify the SN Type on the list. If there are any with 090D or 090S, determine the reason and if it is acceptable. Some acceptable reasons for 090D or 090S cases on the SND report include a case sent to us as a NPS or Non Petitioned Year (NPY) case awaiting interim assessment or a case sent to us from Compliance for courtesy Appeals consideration. Courtesy Appeals cases should be resolved or returned to Compliance by the 90th day from issue date.

    3. For Appeals issued notices, check TLCATS to determine if the taxpayer has petitioned the Tax Court.

    4. If the taxpayer has petitioned the Tax Court, update CASES and follow established procedures to transmit the administrative file to Counsel.

    5. If the taxpayer did not petition the Tax Court, update CASES and follow established procedures to default the case.

    6. If an agreement is received during the 90 day period, verify that the agreement matches the SND agreement. If not, return the case to the Appeals Technical Employee (ATE) through the Appeals Team Manager (ATM) and update the report and LACTION to reflect the location of the case. If the taxpayer agrees to the deficiency during the 90-day period, the assessment prohibition ends when the executed agreement is received. Recompute the statute date for each period and update both ACDS and IDRS and close the case.

      Note:

      Recompute the statute date by adding 60 days to the agreement received date (or original statute, if later) plus any "tack-on" time, if applicable. "Tack-on" is the number of days from the date of issuance of the SND to the normal or extended statute date prior to issuance.

  7. IMPACT: The SND Report works in conjunction with the statute report.

8.10.1.3.2.3  (01-20-2012)
ORDENT/DECENT Reports

  1. The following "Current ACDS Database" follow-up reports are available from the "Ordent/Decent Reports Menu" :

    • DECENT - See IRM 8.10.1.3.2.3.1

    • ORDENT - See IRM 8.10.1.3.2.3.2

  2. The ORDENT/DECENT Reports are generated from the "Current ACDS Database" because of they are critical for protecting assessment statutes.

  3. The ORDENT Report is used to alert APS that a court order has been entered to dismiss a case for Lack of Jurisdiction, Lack of prosecution, or Tried/Dismissed. Once the ORDENT date is entered by the Tax Court, the Assessment Statute Expiration Date (ASED) begins to run. These cases are suspended for the 90-day appeals period and processed for closing on the 100th day. Some Counsel offices forward the cases to Appeals to suspense and others keep the case and send to Appeals for closing when the 100-day suspense period is up.

    Note:

    At the time the 100-day suspense period expires, there are 50 or fewer days remaining on the 150-day statute date. Prompt action must be taken to complete the assessment and close the case before the expiration of the statute.

    .

  4. The DECENT Report is used to alert APS that a decision has been entered. Appeals may have only 150 days to make the assessment. If necessary, APS will locate the administrative file to ensure the assessment is made and the case is closed prior to the 150-day period.

8.10.1.3.2.3.1  (10-26-2007)
ORDENT

  1. DEFINITION: This report lists all cases in which an order for dismissal or decision has been entered by the Tax Court. Cases will appear on this report until they are returned to Appeals for final closing. This report is critical for protecting short statutes.

  2. OBJECTIVE:

    1. To monitor the statute on Tax Court cases where a Court Order has been entered to dismiss a case for Lack of Jurisdiction, Lack of Prosecution (Failure to Properly Prosecute) or Tried/Dismissed.

    2. To identify and monitor decisions which have an appeal period.

  3. FREQUENCY: The ORDENT report will be generated and worked on a monthly basis in ACTION TODATE order.

  4. ORDENT Follow-up Number of Days: 100

  5. PROCEDURES:

    1. Review the statutes on the entire report. You are responsible to perform follow-up on all cases prior to statute expiration.

    2. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    3. Review the list for any "S" cases. "S" cases do not need to be held for the 90 day appeal period.

    4. Cases listed above the line are to be located. Annotate your research findings. LACTION may be used to reflect where the case is located.

    5. The LTODATE may be used to record the date the appeal period will expire.

  6. IMPACT: The ORDENT report works in conjunction with the statute report.

8.10.1.3.2.3.2  (10-26-2007)
DECENT

  1. DEFINITION: This report lists all cases in Appeals inventory in which the Tax Court has entered a decision but for which no final closing action has been recorded. This list is critical for protecting short statutes.

  2. OBJECTIVE:

    1. To monitor the statute on Tax Court cases which have an entered decision.

    2. To identify and monitor decisions which have an appeal period (no waiver paragraph with deficiency).

  3. FREQUENCY: The DECENT report will be generated and worked on a monthly basis in ACTION TODATE order.

  4. DECENT Follow-up Number of Days: 45

  5. PROCEDURES:

    1. Review the statute on the entire list. You are responsible to perform follow-up on all cases prior to statute expiration.

    2. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    3. Cases listed above the line are to be located. Annotate your research findings. LACTION may be used to reflect where the case is located.

    4. If the decision has no waiver paragraph, it must be held for the 90-day appeal period. The LTODATE may be used to record the date the appeal period will expire.

  6. IMPACT: The DECENT report works in conjunction with the statute list.

8.10.1.3.3  (01-20-2012)
Summary Reports - Day Old ACDS Database Reports

  1. From the Case Inventory Reports Menu, the following pre-defined "Summary Reports - Day Old ACDS Database Reports" are available:

    • Follow-up Reports - See IRM 8.10.1.3.3.1

    • AO Inventory List - See IRM 8.10.1.3.3.2

    • Alpha List - See IRM 8.10.1.3.3.3

    • WUNO List - See IRM 8.10.1.3.3.4

    • Team Leader Team Member Missing Case Report - See IRM 8.10.1.3.3.5

    • Closures Report - See IRM 8.10.1.3.3.6

    • AIMS Status Report - See IRM 8.10.1.3.3.7

    • Docketed Case Report - See IRM 8.10.1.3.3.8

    • Petitioned SN Report - See IRM 8.10.1.3.3.9

    • Unassigned Report - See IRM 8.10.1.3.3.10

    • Duplicate/Missing Keycase List - See IRM 8.10.1.3.3.11

    • Appeals Quality Measurement System (AQMS) Field Office Report - See IRM 8.10.1.3.3.12

8.10.1.3.3.1  (01-20-2012)
Follow-up Reports

  1. The following "Day Old ACDS Database" follow-up reports are available from the "Follow-up Reports Menu" :

    • ACKCLS - See IRM 8.10.1.3.3.1.1

    • ANSWER - See IRM 8.10.1.3.3.1.2

    • APPEALED - See IRM 8.10.1.3.3.1.3

    • COURT - See IRM 8.10.1.3.3.1.4

    • DCJUR - See IRM 8.10.1.3.3.1.5

    • DCOTHER - See IRM 8.10.1.3.3.1.6

    • DDJRET - See IRM 8.10.1.3.3.1.7

    • DKLSTxxx - See IRM 8.10.1.3.3.1.8

    • FILERCVD - See IRM 8.10.1.3.3.1.9

    • INTERIM - See IRM 8.10.1.3.3.1.10

    • PETNRCVD - See IRM 8.10.1.3.3.1.11

    • PREPSTIP - See IRM 8.10.1.3.3.1.12

    • REJECT - See IRM 8.10.1.3.3.1.13

    • SHIPPED - See IRM 8.10.1.3.3.1.14

    • SNDC - See IRM 8.10.1.3.3.1.15

    • STIPFF - See IRM 8.10.1.3.3.1.16

    • TRxxx - See IRM 8.10.1.3.3.1.17

    • LOCAL ACTION - See IRM 8.10.1.3.3.1.18

8.10.1.3.3.1.1  (01-20-2012)
ACKCLS

  1. DEFINITION: This list is comprised of closed cases which reflect an "ACKCLS" in the ACTION field with no FROMDATE. This report lists all cases forwarded for closing to the closing function and for which a return receipt has not been received. These cases awaiting an acknowledged Form 3210 to authorize APS to input a FROMDATE on ACDS. Since APS continues to control the statute date on any case that appears on the list until the other office "acknowledges" receipt of that case, it is important that they generate and monitor the information on this list.

  2. OBJECTIVE:

    1. To follow-up on any cases listed that are over 10 days old.

    2. To verify the acknowledgment of ACDS closed cases submitted to the closing function.

    3. To monitor statute dates until acknowledgment is received.

  3. FREQUENCY: The ACKCLS report will be generated and worked on a monthly basis in ACTION TODATE order.

    Note:

    Many offices work this report on a weekly or bi-weekly basis.

  4. ACKCLS Follow-up Number of Days: 10

  5. PROCEDURES:

    1. Review the statute for the entire ACKCLS list. Perform follow-up on all cases prior to statute expiration.

    2. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    3. Cases above the line are to be researched.

    4. Follow-up to ensure that the closing function accepts responsibility for the cases. Obtain the necessary documentation to verify acknowledgment of receipt.

    5. Check the AIMS status.

      Note:

      A change in AIMS status out of Appeals (i.e., status 21) is a good indication that another function is working on the case. Continue to follow-up in obtaining an acknowledgment. If all other research methods have been exhausted and have failed to produce the date, you may use the AIMS status 90 date if all necessary adjustments have been made to the account.

    6. Once acknowledgment date has been determined, update the FROMDATE

  6. IMPACT: The ACKCLS list works in conjunction with the statute list. Portions of this report are duplicated on other lists. However, this does not relieve you of your responsibility to complete this list as required.

8.10.1.3.3.1.2  (10-26-2007)
ANSWER

  1. DEFINITION: This report lists all docketed cases forwarded to Counsel for answer that have not been timely returned. If cases appear on the report over 120 days, check with the Counsel Attorney to obtain the status of the case. If Counsel is working the case, update the ACTION to DCJUR (Counsel Jurisdiction).

  2. OBJECTIVE:

    1. To research cases that have not been timely returned from Counsel.

    2. To identify, research and correct conflicting information between the TLCATS and ACDS databases.

  3. FREQUENCY: The ANSWER report will be generated and worked on a monthly basis in ACTION TODATE order.

  4. ANSWER Follow-up Number of Days: 120

  5. PROCEDURES:

    1. Research the entire list for attorney name and Counsel office. Update CASES with any missing information per the CATS research.

    2. If any cases on the list show an Appeals Officer assignment, the FROMDATE is probably missing. Research and input missing FROMDATE information.

    3. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    4. Research cases above the line for status discrepancies. All conflicting TLCATS statuses must be researched and a notation made on the report as to the outcome.

  6. IMPACT: The ANSWER report impacts the DCJUR , DCOTHER and ORDENT follow-up reports. The correct and timely update of cases on the ANSWER list enables the cases to be monitored if they move to Counsel jurisdiction or when an Order of Dismissal is entered. The ANSWER report also impacts the statute and timely processing of the case.

8.10.1.3.3.1.3  (10-26-2007)
APPEALED

  1. DEFINITION: This report lists all appealed tax court (bond or no bond filed) cases sent to the Court of Appeals for a final decision. The following types of cases can be appealed by the petitioner during the 90 day appeal period following the decision entered date:

    • case tried by the Tax Court,

    • decisions entered without a waiver paragraph.

  2. OBJECTIVE: To monitor all appealed tax court (bond or no bond filed) cases sent to the Court of Appeals for a final decision.

  3. FREQUENCY: The APPEALED report will be generated and worked on a monthly basis in ACTION TODATE order.

  4. APPEALED Follow-up Number of Days: 180

  5. PROCEDURES:

    1. Review the entire list for incomplete case information (i.e. Counsel Office, Attorney). Write in additions/corrections/changes, etc. onto the list and then update CASES.

    2. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    3. Cases listed above the line are to be researched on TLCATS to ensure that the Court of Appeals has not entered a final decision.

    4. Any contradictions on TLCATS versus ACDS must be explained fully.

    5. If you have a closure on TLCATS, but have not received the administrative file, contact Counsel to obtain the file. Annotate action taken on the report.

    6. Follow-up with Counsel is required on cases that appear on the list for more than one year and then yearly thereafter, to confirm the status of the case.

  6. IMPACT: The APPEALED report works in conjunction with the statute report.

8.10.1.3.3.1.4  (01-20-2012)
COURT (No Longer Used)

  1. The COURT follow-up report is no longer used. This information is provided for historical purposes. DEFINITION: This report listed all tried cases in Appeals inventory with a decision entered awaiting the 90-day appeal period. Cases appeared on the report until they were returned to Appeals for closing. This report is no longer used but the following information is provided for historical purposes.

  2. OBJECTIVE: To monitor the statute on tried Tax Court cases.

  3. FREQUENCY: If ACTION code COURT is used by your office, the COURT follow-up report is required. If required, the minimum requirement is that it be generated and worked on a monthly basis in ACTION TODATE order.

  4. COURT Follow-up Number of Days: 100

  5. PROCEDURES:

    1. Review the statute on the entire report. You are responsible to perform follow-up on all cases prior to statute expiration.

    2. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    3. Cases listed above the line are to be located. Annotate your research findings. LACTION may be used to reflect where the case is located.

    4. The LTODATE may be used to record the date the appeal period will expire.

  6. IMPACT: The COURT report works in conjunction with the statute report.

8.10.1.3.3.1.5  (01-20-2012)
DCJUR

  1. DEFINITION: This report lists all docketed cases transferred to Counsel jurisdiction and not returned to Appeals for closing. A case with a notation of DCJUR means that Appeals has relinquished settlement jurisdiction of the listed case to an Area Counsel office but has retained AIMS control for cases required to be controlled by AIMS. Generally these cases are returned to Appeals for closing after resolution of the case by settlement, trial or other court order.

  2. OBJECTIVE:

    1. To monitor the TLCATS status versus the ACDS status.

    2. To ensure statutes are protected in cases where Appeals is not aware of the entered decision.

  3. FREQUENCY: The DCJUR report will be generated and worked quarterly in ACTION TODATE order.

  4. DCJUR Follow-up Number of Days: 180

  5. PROCEDURES:

    1. Review the entire list for incomplete case information (i.e. Counsel Office, Attorney). Write in additions/corrections/changes, etc. onto the list and then update CASES.

    2. Only docketed cases should be on the DCJUR report. Update the ACTION as appropriate for any nondocketed case on the report.

    3. Determine your "cut-off" date. For reports that are due quarterly, use a cut-off date equal to the last day of the quarter. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    4. Cases listed above the line are to be researched on CATS for status discrepancies, i.e. entered decisions.

    5. For cases over 180 days, research TLCATS and contact the counsel attorney to determine the current status of the case. If the case has been transferred to another Counsel office, contact the servicing Appeals office by telephone and then transfer both the AIMS and ACDS databases. If a quick assessment is required, it will be done prior to transferring the case.

    6. Any contradictions on CATS versus ACDS must be explained fully.

  6. IMPACT: The DCJUR report impacts a variety of reports, including DCOTHER, DECENT, COURT, ORDENT and the statute report.

8.10.1.3.3.1.6  (10-26-2007)
DCOTHER (Optional)

  1. DEFINITION: This report lists all Appeals cases forwarded to Counsel for miscellaneous reasons, i.e., review, suspense, etc. Use of this ACTION code is optional. The list is comprised of both docketed and nondocketed cases. For example, a nondocketed case on the DCOTHER report might be related to a docketed case in Counsel for answer, trial preparation or other reason. It might also be a non-petitioning spouse non-key case or an offer-in-compromise case sent to Counsel for approval, etc. A docketed case on the DCOTHER report might be an unassigned "S" case awaiting a court order or an IRC 6166 estate tax case, etc.

  2. OBJECTIVE:

    1. To monitor the TLCATS status versus the ACDS status.

    2. To resolve discrepancies, which will result in only valid DCOTHER cases appearing on this list.

  3. FREQUENCY: If ACTION code DCOTHER is used by your office, the DCOTHER follow-up report is required. If required, the minimum requirement is that it be generated and worked on a monthly basis in ACTION TODATE order.

  4. DCOTHER Follow-up Number of Days: 60

  5. PROCEDURES:

    1. Review the entire list for incomplete case information (i.e. Counsel Office, Attorney). Write in additions/corrections/changes, etc. onto the list and then update CASES.

    2. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    3. Cases above the line must be researched for status discrepancies. Research the TLCATS status for docketed cases on the DCOTHER report to determine if there are status discrepancies, i.e., entered decisions, an assigned docketed case in trial preparation status, case in appeals jurisdiction, etc. Research the TLCATS status of a docketed case related to a nondocketed case on the DCOTHER report. For example, if a nonpetitioning spouse is listed on the DCOTHER report, you should research the petitioning spouse case on TLCATS to determine status discrepancies.

    4. Any contradictions on TLCATS versus ACDS should be explained fully.

  6. IMPACT: The DCOTHER report impacts a variety of reports, including DCJUR, DECENT, COURT, ORDENT and the statute report.

8.10.1.3.3.1.7  (01-20-2012)
DDJRET

  1. DEFINITION: This report lists all cases returned to Compliance in which Appeals retains jurisdiction. Cases will appear on the report until they are returned by Compliance.

  2. OBJECTIVE: To monitor cases returned to Compliance in which Appeals retains jurisdiction.

  3. FREQUENCY: The DDJRET report will be generated and worked on a monthly basis in ACTION TODATE order.

  4. DDJRET Follow-up Number of Days: 60

  5. PROCEDURES:

    1. In general, jurisdiction on nondocketed cases should be released. Collection Due Process (CDP) cases are an exception to this general rule.

    2. Statute review the entire report. You are responsible to perform follow-up on all cases prior to statute expiration.

    3. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    4. This list may be sorted by Appeals Officer and distributed for follow-up by the ATE.

  6. IMPACT: The DDJRET report impacts the statute and timely processing of the case.

8.10.1.3.3.1.8  (10-26-2007)
DKLSTxxx (Optional)

  1. DEFINITION: This report lists all docketed cases controlled on ACDS after receipt of only the docket list (xxx identifies the docket list number). Use of this ACTION code is optional. Cases will appear on the list until the action code is updated.

  2. OBJECTIVE: To monitor docketed cases controlled on ACDS after receipt of only the docket list where the administrative file has not yet been received.

  3. FREQUENCY: If ACTION code DKLSTxxx is used by your office, the DKLSTxxx follow-up report is required. If required, the minimum requirement is that it be generated and worked on a monthly basis in ACTION TODATE order.

  4. DKLSTxxx Follow-up Number of Days: 15

  5. PROCEDURES:

    1. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    2. Cases listed on the report are to be located. Annotate your research findings.

    3. Upon receipt of the administrative file, update CASES as appropriate with complete information obtained through analysis of the administrative file. In some offices, this step may be completed by an employee other than the employee assigned to work the DKLSTxxx report

  6. IMPACT: The DKLSTxxx report impacts the timely processing of the case.

8.10.1.3.3.1.9  (10-26-2007)
FILERCVD (Optional)

  1. DEFINITION: This report lists all docketed cases in Appeals for which only the administrative file has been received. The cases cannot be assigned and considered until the petition is received and associated with the file. Use of this ACTION code is optional.

  2. OBJECTIVE: To monitor all docketed administrative files received for which the petition has not yet been received.

  3. FREQUENCY: If ACTION code FILERCVD is used by your office, the FILERCVD follow-up report is required. If required, the minimum requirement is that it be generated and worked on a monthly basis in ACTION TODATE order.

  4. FILERCVD Follow-up Number of Days: 15

  5. PROCEDURES:

    1. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    2. Contact Counsel to obtain the petition.

    3. Associate the petition with the administrative file. Update the FROMDATE.

  6. IMPACT: The FILERCVD report impacts the timely processing of the case.

8.10.1.3.3.1.10  (10-26-2007)
INTERIM (Optional)

  1. Since interim actions are now controlled on PEAs, use of the INTERIM report is optional. DEFINITION: This report will list any case that reflects INTERIM in the ACTION field and no FROMDATE. This means a case that was forwarded to APS for an interim action (i.e. partial assessments/abatements, account corrections, etc.) and for which verification of completion of the interim action has not been received. The FROMDATE should remain blank until verification that the interim action has been completed is received.

    Note:

    Do not enter the acknowledgment date of the transmittal of the interim package in the FROMDATE field.

  2. OBJECTIVE:

    1. To verify interim action has been completed timely.

    2. To ensure that interim action is completed prior to statute expiration date.

  3. FREQUENCY: The INTERIM report will be generated and worked on a monthly basis in ACTION TODATE order.

  4. INTERIM Follow-up Number of Days: 30

  5. PROCEDURES:

    1. Review the statutes on the entire INTERIM report. You are responsible to perform follow-up on all cases prior to statute expiration.

    2. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    3. Cases above the line are to be researched. The person working the INTERIM report does all follow-up research, phone calls, memorandums, and is accountable for the entire list.

    4. For cases to be researched, contact APS to request hardcopy verification of adjustment and/or request a transcript that shows all posted transactions, i.e. TXMOD, IMFOL, BMFOL. It is recommended that the 23C date be annotated in the NOTES field on CASES.

    5. Once verification of completion of the interim action is received, update the FROMDATE

    6. Identify statute dates that will expire within 30 days from the date of the report and notify the PTM immediately of any cases found.

  6. IMPACT: The INTERIM list may impact the statute follow-up list.

8.10.1.3.3.1.11  (10-26-2007)
PETNRCVD (Optional)

  1. DEFINITION: This report lists all docketed cases in Appeals where only the petition has been received. Cases will appear on the list until the action code is updated and the administrative file is received from either the Campus or local office which issued the statutory notice. Use of this ACTION code is optional.

  2. OBJECTIVE: To monitor all petitions received in Appeals where the administrative file has not yet been received.

  3. FREQUENCY: If ACTION code PETNRCVD is used by your office, the PETNRCVD follow-up report is required. If required, the minimum requirement is that it be generated and worked on a monthly basis in ACTION TODATE order.

  4. PETNRCVD Follow-up Number of Days: 15

  5. PROCEDURES:

    1. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    2. Cases listed on the report are to be located. Annotate your research findings.

    3. Upon receipt of the administrative file, update CASES as appropriate with complete information obtained through analysis of the administrative file. In some offices, this step may be completed by an employee other than the employee assigned to work the PETNRCVD report

  6. IMPACT: The PETNRCVD report impacts the timely processing of the case.

8.10.1.3.3.1.12  (10-26-2007)
PREPSTIP

  1. DEFINITION: This report lists all docketed cases in Appeals inventory that have been forwarded to Counsel for the preparation of stipulations and have not been returned for closing.

  2. OBJECTIVE: To monitor cases which have been forwarded to Counsel for preparation of the stipulation and have not been timely returned.

  3. FREQUENCY: The PREPSTIP report will be generated and worked on a monthly basis in ACTION TODATE order.

  4. PREPSTIP Follow-up Number of Days: 60

  5. PROCEDURES:

    1. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    2. Research TLCATS to determine the status on PREPSTIP cases over 60 days old.

  6. IMPACT: The PREPSTIP report impacts the timely processing of the case.

8.10.1.3.3.1.13  (01-20-2012)
REJECT (No Longer Used)

  1. The REJECT follow-up report is no longer used. This information is provided for historical purposes. The REJECT follow-up report is comprised of closed cases that have been rejected from either the campuses or from PEAs adjustments. Sometimes, adjustments have not been completed and therefore, the assessment period is running.

  2. It is strongly suggested that all assessments be made prior to establishing the REJECT record. The record should be noted:
    "Identify any statute date that is near expiration or any questionable statute dates. All cases should have a statute date or statute code. If any short statutes are found, circle the statute date and notify the PTM and the employee who has the case immediately."

  3. DEFINITION: This report lists all cases in Appeals inventory that have been returned by APS due to errors. Cases will drop from this list when they are corrected and resubmitted for closing. If the liabilities have not been assessed they will continue to appear on the statute list. REJECT cases will have a TIN definer “S” and EMPNO “99”.

  4. OBJECTIVE:

    1. To monitor the statute date once a case is rejected to Appeals jurisdiction from APS.

    2. To control and monitor who is correcting errors in Appeals and how long a case has been in the reject status in Appeals.

  5. FREQUENCY: The REJECT report will be generated and worked on a monthly basis in ACTION TODATE order.

  6. SHIPPED Follow-up Number of Days: 30

  7. PROCEDURES:

    1. Upon receipt and acknowledgment of rejected cases, identify the nature of the error, update CASES and route the case to the designated individual as determined by local procedure. The LACTION and LTODATE fields may be used to record the location of the case and the date sent to this location.

    2. Review the statutes on the entire report. You are responsible to perform follow-up on all cases prior to statute expiration.

    3. Determine your "cut-off" date. For reports that are due monthly, use a cutoff date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    4. Contact the person who is handling the reject to find out the status of the case.

    5. If the Appeals Officer decides to retain the case in inventory, close the reject using closing code 98 and reactivate the case using recall procedures. This case will now be an open case in the Appeals Officer’s inventory and no longer a reject case charged to APS.

    6. A case will remain on the REJECT report until a closing code 98 and date closed are input onto CASES.

  8. IMPACT: The REJECT report works in conjunction with the statute report.

8.10.1.3.3.1.14  (01-20-2012)
SHIPPED

  1. DEFINITION: This report lists cases that have been shipped to other Appeals Offices.

  2. OBJECTIVE: To follow up on cases shipped to other Appeals Offices to ensure they were received in the new office.

  3. FREQUENCY: The SHIPPED report will be generated and worked on a monthly basis in ACTION TODATE order.

  4. SHIPPED Follow-up Number of Days: 10

  5. PROCEDURES: Follow-up on each case listed on the report. The 3210 will determine the FROMDATE that was not input by the receiving office. In some instances, you will not want to input the FROMDATE (for example, if the case is shipped to another Appeals Office for Tax Computation Specialist work).

  6. IMPACT: The SHIPPED works in conjunction with the statute reports.

8.10.1.3.3.1.15  (10-26-2007)
SNDC

  1. DEFINITION: This report lists all Appeals pre-90 day cases in which the proposed notice of deficiency has been submitted to Counsel for review and have not been returned.

  2. OBJECTIVE: To monitor cases which have been forwarded to Counsel for review of the notice of deficiency and have not been timely returned to Appeals.

  3. FREQUENCY: The SNDC report will be generated and worked on a monthly basis in ACTION TODATE order.

  4. SNDC Follow-up Number of Days: 30

  5. PROCEDURES:

    1. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    2. Contact Counsel as to the status of SNDC cases over 30 days old.

  6. IMPACT: The SNDC report impacts the statute and timely processing of the case.

8.10.1.3.3.1.16  (01-20-2012)
STIPFF

  1. DEFINITION: This report lists all Appeals docketed cases in which signed stipulations have been secured and forwarded to Counsel for submission to the Tax Court. We are waiting for an entered decision. Cases will appear on the report until they are returned to Appeals from Counsel for closing. This report is critical for protecting short statutes.

    Note:

    The FROMDATE will never be completed.

  2. OBJECTIVE:

    1. To monitor TLCATS status versus ACDS status.

    2. To ensure that a decision is entered in a timely manner and the entered decision is returned promptly for closing.

  3. FREQUENCY: The STIPFF report will be generated and worked on a monthly basis in ACTION TODATE order. The alphabetical list can be used to perform a physical inventory validation of STIPFF cases

  4. STIPFF Follow-up Number of Days: 45

  5. PROCEDURES FOR THE STIPFF ACTION TODATE REPORT:

    1. Review the entire list for missing or unassigned attorney information. Research TLCATS to get this information and update CASES.

    2. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    3. Cases listed above the line are to be researched on TLCATS for status discrepancies, i.e., entered decisions, trial preparation, etc.

    4. All conflicting TLCATS statuses need to be researched and resolved. Statutes need to be protected and CASES should be updated as appropriate to reflect the resolution of the discrepancy.

    5. If you are unable to resolve the discrepancy, bring it promptly to the attention of the PTM.

  6. PROCEDURES FOR THE STIPFF ALPHA LIST:

    1. If your office retains the administrative file when forwarding STIPs to be filed, compare the cases listed on the report to the cases in STIPFF file cabinets. A case should be on the list AND in the STIPFF file cabinets.

    2. If the case is on the list but NOT in the STIPFF file cabinets OR the case is in the STIPFF file cabinet but NOT on the report, you must resolve this discrepancy. Do thorough research and explain the resolution of the discrepancy on the report. No other notations should be on the list except validating the cases.

  7. IMPACT: The STIPFF report impacts the DECENT and STATUTE follow-up reports. The correct and timely update of cases on the STIPFF report enables the cases to be monitored as decisions are entered and statutes begin running.

8.10.1.3.3.1.17  (01-20-2012)
TRxxx

  1. DEFINITION: This report lists all cases transferred between Appeals Offices which have not been accepted in from the "INBOX" of the receiving Appeals Office.

  2. OBJECTIVE:

    1. To verify the acknowledgment of ACDS cases transferred to another office.

    2. To monitor statute dates.

  3. FREQUENCY: The TRxxx report will be generated and worked on a monthly basis in ACTION TODATE order.

  4. TRxxx Follow-up Number of Days: 30

  5. PROCEDURES:

    1. Review the statutes on the entire TRxxx report. You are responsible to perform follow-up on all cases prior to statute expiration.

    2. Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

    3. Cases above the line are to be researched.

  6. IMPACT: The TRxxx list works in conjunction with the statute list.

8.10.1.3.3.1.18  (11-01-2001)
Local Action (Optional)

  1. DEFINITION: This report lists cases by specific LACTION as selected by the user.

  2. OBJECTIVE: To list cases by LACTION for follow-up as needed.

  3. FREQUENCY: As needed.

  4. PROCEDURES: Generate and distribute the report as requested.

  5. IMPACT: This is an optional predefined report available for use as determined locally.

8.10.1.3.3.2  (01-20-2012)
AO Inventory List

  1. DEFINITION: The AO Inventory List includes all cases in the inventory of a specific ATE.

  2. OBJECTIVE: To verify the inventory of an ATE.

  3. FREQUENCY: This list is required to be generated for the physical inventory validation or may be generated as requested.

  4. REPORT PARAMETERS:

    • AO: Select each ATE to generate the lists needed for the physical inventory validation. Do not select "ALL" . If "ALL" is selected, you will get one list for the office.

    • Include closed cases in inventory?: Not required. If selected, closed cases not acknowledged will be included.

    • Sort by TPNAME or WUNO: TPNAME

    • Compute AO dollars to office $$$?: Not required.

  5. PROCEDURES: Generate and distribute the lists according to your local procedures for use in the physical inventory validation.

  6. IMPACT: This list impacts on the physical inventory validation.

8.10.1.3.3.3  (10-26-2007)
Alpha List

  1. DEFINITION:

    1. Alpha List (Open): Provides a list of all open cases currently in Appeals inventory in alphabetical order. The list includes non-docketed cases, docketed cases in Appeals jurisdiction, and docketed cases in Counsel jurisdiction.

    2. Alpha List (Closed): Lists all non-docketed and docketed cases that have been closed or transferred by an Appeals office in alphabetical order.

  2. OBJECTIVE: To list open or closed cases in alphabetical order as needed by an office. This list can be generated for the office or sorted by AIMS Office Code (AOC). The list can be restricted to start and end at specific names.

  3. FREQUENCY: Once a year or as needed.

  4. PROCEDURES: Generate and distribute the report as requested.

    Note:

    Please print only the cases you require – reports beyond approximately 30 pages will have difficulty loading in your web browser.

  5. IMPACT: This list impacts on the physical inventory validation.

8.10.1.3.3.4  (01-20-2012)
WUNO List

  1. DEFINITION:

    1. Wuno List (Open): Provides a list of all open cases currently in Appeals inventory in work unit (WUNO) number order. The list includes non-docketed cases, docketed cases in Appeals jurisdiction, and docketed cases in Counsel jurisdiction.

    2. Wuno List (Closed): Lists all non-docketed and docketed cases that have been closed or transferred by an Appeals office in work unit number order.

  2. OBJECTIVE: To list open or closed cases in workunit order as needed by an office. The list can be restricted to start at a specific workunit number.

  3. FREQUENCY: As needed.

  4. PROCEDURES: Generate and distribute the report as requested.

  5. IMPACT: This is an optional predefined report available for use as determined locally.

8.10.1.3.3.5  (01-20-2012)
Team Leader Team Member Missing Case Report

  1. DEFINITION: Includes all cases with Feature Code TL, TM or TO in which either the Team Leader or Team Member record is missing. This report can be generated by Area, AIMS Office Code (AOC), Post of Duty (POD), or Group.

  2. OBJECTIVE: To list Feature Code TL, TM or TO cases in which either the Team Leader or Team Member record is missing.

  3. FREQUENCY: As needed.

  4. REPORT PARAMETERS: Depending on permissions

    • National

    • Area

    • AIMS Office Code (AOC)

    • Post of Duty (POD)

    • Group: If you select this option, you will further refine your selection from drop-down menu options.

  5. PROCEDURES: Generate and work the report as requested.

  6. IMPACT: This is an optional predefined report available for use as determined locally.

8.10.1.3.3.6  (10-26-2007)
Closures Report

  1. DEFINITION: Includes all cases on which there was closure activity during the month. This report can be generated for the office or sorted by group, AIMS Office Code (AOC) or appeals officer.

  2. OBJECTIVE: To list closed cases as needed by an office.

  3. FREQUENCY: As needed.

  4. REPORT PARAMETERS:

    • Office If you select Office, you may choose "Y – Print Report" or "E – Print ESP Report" .

    • Group, AIMS Office Code (AOC) or Appeals Officer If you select one of these options, you will further refine your selection from drop down menu options.

    • Enter Beginning Report Date: MM/DD/YYYY

    • Enter Ending Report Date: MM/DD/YYYY

  5. PROCEDURES: Generate and distribute the report as requested.

  6. IMPACT: This is an optional predefined report available for use as determined locally.

8.10.1.3.3.7  (10-26-2007)
AIMS Status Report

  1. DEFINITION: This report lists returns under each AIMS control indicator.

  2. OBJECTIVE: To list returns under each AIMS control indicator to validate the accuracy of the data as needed by an office.

  3. FREQUENCY: As needed.

  4. REPORT PARAMETERS:

    • Y - Report of returns controlled by AIMS

    • N - Report of returns not controlled by AIMS

    • E - Report of returns exempt from AIMS

  5. PROCEDURES: Generate the report as needed for each AIMS indicator. Compare the returns listed to AIMS.

    • Y Report Ensure that all returns listed are properly controlled on AIMS. If the return is required to be on AIMS, but not on AIMS, change the AIMS indicator to N. If the return is exempt from AIMS, change the AIMS indicator to E.

    • N Report Ensure that all returns listed are not controlled on AIMS. If the case is now properly controlled on AIMS, change the AIMS indicator to Y. If the return is exempt from AIMS, change the AIMS indicator to E.

    • E Report Ensure that all returns listed are properly exempt from AIMS. If the return is properly controlled on AIMS, change the AIMS indicator to Y. If the case is required to be on AIMS, but not on AIMS, change the AIMS indicator to N, and take necessary action to control the case on AIMS.

  6. IMPACT: This is an optional predefined report available for use as determined locally.

8.10.1.3.3.8  (01-20-2012)
Docketed Case Report

  1. DEFINITION: Includes all cases that have been petitioned for consideration by the United States Tax Court. The lists can be requested in either alpha or docket number order with small "S" and regular docketed cases combined in one list or separated into two lists. If the latter is requested, the "S" cases will print out immediately after the regular cases.

  2. OBJECTIVE: To list docketed cases as needed by an office.

  3. FREQUENCY: As needed.

  4. REPORT PARAMETERS:

    • Docket Number - S-Cases Separate

    • Docket Number - S-Cases Combined

    • Taxpayer Name - S-Cases Separate

    • Taxpayer Name - S-Cases Combined

  5. PROCEDURES: Generate and distribute the report as requested.

  6. IMPACT: This is an optional predefined report available for use as determined locally.

8.10.1.3.3.9  (01-20-2012)
Petitioned SN Report (No Longer Used)

  1. The Petitioned SN Report report is no longer used. This information is provided for historical purposes. DEFINITION: Included all cases on which notices of deficiency were issued, and for which the taxpayer filed a petition with a Tax Court. This report is no longer used.

  2. OBJECTIVE: To list petitioned cases as needed by an office.

  3. FREQUENCY: As needed.

  4. PROCEDURES: Generate and distribute the report as requested.

8.10.1.3.3.10  (01-20-2012)
Unassigned Report

  1. DEFINITION: This report lists all cases in Appeals jurisdiction that have not been assigned to an ATE. This report can be generated for the office or sorted by AIMS Office Code (AOC). The report is produced in alphabetical order or received date order. The Unassigned Report will be generated and used by APS. The purpose of this report is to verify the validity of any unassigned cases. Upon confirmation of receipt (acknowledged Form 3210), the list will be delivered to the responsible ATM for further research concerning the assignment of the case. It can include or exclude cases with an ACTION. It can include or exclude docketed cases sent to Counsel for ANSWER or DCJUR.

  2. OBJECTIVE: To verify the validity of unassigned cases.

  3. FREQUENCY: It is required that this report be generated and worked monthly in received date order.

  4. REPORT PARAMETERS: There are several options available for local use. For the required monthly report, select ACTION=”” OR ACTION="SHIPPED" .

    • All unassigned cases

    • ACTION="" OR ACTION="SHIPPED" (leave blank)

    • Only ACTION<>"" (leave blank)

    • Exclude only ACTION="ANSWER"

    • Exclude only ACTION="DCJUR"

    • Exclude "ANSWER" and "DCJUR"

    • Exclude under 30 Days Old

  5. PROCEDURES:

    1. New cases on the report should be researched in full.

    2. If an ACTION code is present, verify that the ACTION code is correct.

    3. Ensure that each docketed case has an ACTION in the ACTION field (i.e., ANSWER, DCJUR, DCOTHER, ORDENT, etc.). These cases should be researched and corrected.

    4. Check all related cases (cases which have a name in the Key Case field). Research to see if the Key Case was assigned and the related case was not assigned. Assign related cases accordingly.

    5. Some cases may remain unassigned, for example, a docketed case sent for ANSWER could change in status on TLCATS to Dismissed (ORDENT) or Counsel jurisdiction (DCJUR). Nondocketed cases related to unassigned DCJUR cases (DCOTHER) could also remain unassigned.

    6. Follow up on all cases where the action/transfer in record is not within the last 30 days. If needed, contact ATMs for case assignment even if an acknowledged F3210 is received.

  6. IMPACT: The unassigned report works in conjunction with various other reports and may impact the statute and timely processing of cases.

8.10.1.3.3.11  (10-26-2007)
Duplicate/Missing Keycase List

  1. DEFINITION: This report lists open or closed related cases that are missing key cases or duplicate key cases. A missing key case is one which does not appear on your Area's ACDS as an open case, yet has a related case or cases which do appear. A duplicate key case has the same WUNO, TIN and MFT as another key case. ACDS programming enhancements have eliminated duplicate key cases.

  2. OBJECTIVE: To ensure that proper workunits are established.

  3. FREQUENCY: It is recommended that the open report be generated and worked monthly. The report should be worked and all discrepancies resolved prior to month end processing.

  4. PROCEDURES:

    1. New cases on the report should be researched in full.

    2. Research CASES to determine the current status of the cases on the report.

    3. Notate whether the key case is open or closed and research to determine if the related case was overlooked and needs to be closed.

    4. Team Leader/Team Member cases: Some missing key cases are valid, such as a Team Leader (Key Case - feature code TL) in another Area, Team Member (related case - feature code TO) in your Area. Ensure that the Team Leader (Key Case) is still open in an Area. These cases will appear on your report until the Team Member case is closed. The Team Member case should be closed prior to the Team Leader case.

    5. Any unusual problems, such as where the workunit or TIN do not exist or where the workunit number is different from the key case should be resolved and corrected on ACDS. If you are unable to resolve an unusual problem, bring it to the immediate attention of the Processing Manager or designee.

  5. IMPACT: The Duplicate or Missing Key Case report impacts on office statistics and various follow-up reports.

8.10.1.3.3.12  (10-26-2007)
AQMS Field Office Report

  1. AQMS is the Appeals Internal Quality Assurance Program within ACDS using cases selected by predetermined skip counts at closing and forwarded to the respective AQMS function for review. Reviewers answer predetermined questions and cumulative results are used to identify areas and/or issues in Appeals where additional training, information or work is needed to achieve the best possible settlement for both the Government and the Taxpayer.

  2. DEFINITION: The AQMS Field Office Report lists cases selected for AQMS review according to parameters selected by the user. You can create a report for the prior work day, prior work week, prior work month, or select a specific period by entering a beginning and ending report date.

  3. OBJECTIVE: To list cases selected for AQMS review.

  4. FREQUENCY: As needed.

  5. PROCEDURES: Generate and distribute the report as requested.

  6. IMPACT: This is an optional predefined report available for use as determined locally.

8.10.1.4  (01-20-2012)
uniT Reports

  1. The ACDS uniT reports are available to managers and analysts from the Reports button in ACDS. The uniT reports provide inventory analysis at the National, Functional Unit, Area and Team levels. The reports include inventory data in summary statistical format as well as case listings. Reports for Direct and Indirect Time are also available from the uniT reports menu.

8.10.1.5  (01-20-2012)
AIVP Reports

  1. The following Appeals Inventory Validation Process (AIVP) Reports are available from the main Reports Menu:

    • AIVP PTM Sample Validation Report

    • AIVP Validation Results Report


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