- 8.20.3.3 INPUT Case/Returns
- 8.20.3.4 CASE SUMMARY CARD
- Exhibit 8.20.3-1 ACDS TYPE Codes
- Exhibit 8.20.3-2 Historical District Office and Service Center Codes
- Exhibit 8.20.3-3 Counsel Office Codes
- Exhibit 8.20.3-4 ACDS ACTION Codes
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A code entered in this field represents the action taken on a case as it moves through Appeals.
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A new docketed case sent to District Counsel to answer the petition should have an action of ANSWER.
Note:
If the current ACTION Code is shown as DECENT or ORDENT, it should ONLY be overwritten or updated with ACTION Code ACKCLS (Acknowledged Closure).
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Action codes ACKCLS and SHIPPED open a separate box which is populated with the Post of Duty (POD) information.
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ACKCLS POD information represents the location of the employee closing the case.
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SHIPPED POD information represents the location the case is being sent to within the Appeals organization.
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See Exhibit 8.20.3-4 for a list of action codes.
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This field represents the date when an action on the case began.
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Required entry if the ACTION field is entered.
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Enter the date a specific action on the case ended.
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This field is a manual entry and made by the sending office when acknowledgement of the case is received.
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Exceptions:
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The FROMDATE on a transferred case (ACTION = TRXXX) is systemically entered when the case is accepted by the receiving office from the INBOX
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For cases with ACTION Code ANSWER, the FROMDATE is automatically populated when assigned to the AO/SO/AARS
The FROMDATE on a transferred case (ACTION = TRXXX) is systemically entered when the case is accepted by the receiving office from the INBOX.
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Action taken on a case — same as action item but reserved for local definition.
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The work unit grade is manually entered by the ATM when the case is assigned.
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The grade is determined by the ATM in accordance with the case grading guidelines.
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Name of the Trust Fund Corporation related to the taxpayer.
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The TIN of the Trust Fund Penalty case where the tax or penalty at issue has been generated.
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If ACDS Type Code "FOIA" is selected, the FOIA Number for the case will be a required entry on ACDS. If Type Code "FOIA" is not selected, the FOIA field cannot be entered on ACDS. For more information refer to IRM 8.7.14.6.1.
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If the case will be handled at a circuit riding location, enter the appropriate locally designated city code.
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This item is generally updated by the technical employee from the AO function CARATS in ACDS to reflect the current state of action of the work unit in their inventory.
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The following status codes are computer generated based on the entry of an action code on the case in ACDS:
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E/DD - Inactive, waiting action/info by Compliance
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E/STP - Inactive, to Counsel for stipulation filing
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E/T - Inactive, to Counsel for trial preparation
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E/TSN -Inactive, waiting TP action on SND
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See the ACDS Utilities Menu for a list of current status codes.
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This field is updated by the field technical employee from their activity record.
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This field is the Issue Tracking Indicator switch and automatically adds a case to CIRS based on programmed criteria. The default is Auto.
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To manually add a case to CIRS which does not meet the programmed criteria, change the default to Manual.
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Indicator automatically set when the case is selected for AQMS review based on programmed criteria.
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LOC1 — Local use field
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LOC2 — Local use field
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LOC3 — Local use field
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LOC4 — Tracks transfer information. Information is systemically entered
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LOC5 — Local use field
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LOC6 — Local use field
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LOC7 — defined by headquarters to track CDP issues
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LOC8 — Q W-4 PROJECT — defined by headquarters to identify Questionable W-4 Project determination cases
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LOC9 — Local use field
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LOC10 — defined by headquarters to track Breakthrough Initiative cases
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LOC11 — Local use field in MM/DD/YYYY format
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Information and definitions for fields on the case return information screen.
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Enter the correct AIMS indicator code for all cases as follows:
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Y — Yes — Return should be controlled on AIMS and is on AIMS at the time of receipt. (An AMDISA print should be included in the administrative file).
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N — No — Return should be controlled on AIMS but is not on AIMS at the time of receipt. (CC AM424A is used by Appeals to establish the AIMS control.)
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E — Exempt — Return should NOT be controlled on AIMS and no AIMS controls were established at the time of receipt. There are no AIMS controls for CDP, OIC, penalty appeals, trust fund recovery penalty cases, abatement of interest claims, campus disallowed claims, etc.
Note:
The AMATCH validation program is keyed to these codes. It is very important to use them correctly to avoid having cases on the IVL lists needlessly (i.e., if the match program reads "E" , the AIMS listing will not be searched). See IRM 8.10.1 for additional information regarding the AMATCH reports
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Item includes all tax periods (years) associated with the case.
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The format is YYYYMM.
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The information can be obtained from documents in the administrative file, i.e., tax returns, revenue agent's report, etc.
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Estate Tax cases, use the date of death as the tax period.
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Tax period modifiers — No tax period modifier is entered if the original return is in the file. The following is entered when the original return is not included in the administrative file:
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199912N — no original return
Note:
For electronically filed returns such as IDRS command code TRPRT, if the Document Locator Number (DLN) appears in the upper right hand corner, then the TRPRT is considered to be the original tax return. Refer to Document 6209, Chapter 12 for additional information regarding TRPRT prints.
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The following definers are entered as a separate return line to control the statute when it is different from the rest of the return.
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199912F — FICA tip tax
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199912P — prepayments credits
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When an Appeals Technical Employee inputs a change to the statute critical data fields of tax period, statute date or statute code, the entry will trigger the Statute Validation System (SVS). When the original return is received on a case with a tax period modifier, the tax period must be updated in the Statute Validation System via the AIVP Validation Menu accessible from the CAR or the Case Summary Card. All changes in SVS for the tax period critical data field is considered a Normal Update (N). Once the validation is submitted, ACDS will be updated and an automatic entry of VA (Validation Accepted) will be made in the CAR.
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Next to each tax period, enter the expiration date of the statutory period for assessment. if there is an open statute (live or non-assessed), the date must be entered.
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When an Appeals Technical Employee inputs a change to the statute critical data fields of tax period, statute date, or statute code, the entry will trigger the Statute Validation System (SVS). All changes must be designated as either a Normal Update (N) or an Error Correction (E). Once the validation is submitted, ACDS will be updated and an automatic entry of VA (Validation Accepted) will be made in the CAR.
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If the case involves a Federal Insurance Contributions Act (FICA) tax adjustment, the FICA tax may carry a different statute date. Two statute dates can be entered for the same tax period by using a tax period modifier for FICA tax, as follows:
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199912 MM/DD/YYYY
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199912F MM/DD/YYYY
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For non-petitioning spouse cases, also see IRM 8.4.1.9.1.1.
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If the notice of deficiency is rescinded under Rev. Proc. 98–54, the statute date must be recomputed. Generally the statute date that existed prior to the issuance of the notice is reinstated. The recomputed statute date will be provided by the Appeals Officer. See also IRM 8.2.2.14.
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This is used to track the CSED (Collection Statute Expiration Date) for Collection cases (CDP, OIC and TFRP).
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Enter the appropriate code to denote the special period of limitations. Remember, if there is a valid statute code, it must be entered.
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When an Appeals Technical Employee inputs a change to the statute critical data fields of tax period, statute date, or statute code, the entry will trigger the Statute Validation System (SVS). All changes must be designated as either a Normal Update (N) or an Error Correction (E). Once the validation is submitted, ACDS will be updated and an automatic entry of VA (Validation Accepted) will be made in the CAR.
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Follow the rules below to determine the code:
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If the period of limitations is extended by special consent Form 872–A (Special Consent to Extend the Time to Assess Tax), enter 872–A.
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In bankruptcy cases, enter BKRUP; however, the actual statute date must also remain in the "statute date" field.
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If the statutory period for assessment has expired and the year is open only by reason of the filing of a claim, enter the word CLAIM.
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If the statutory period for assessment has expired and the return is open only because of the assertion of a fraud penalty, enter the word FRAUD. If the statutory period for assessment has not expired in a year for which there is an assertion of a fraud penalty, the open statute date must also be entered.
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If the return being established is docketed before the tax court, enter DOCKT.
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If there is an omission from gross income which is in excess of 25% of the gross income stated on the return, enter 6501E. If there is a valid open statute date, it must also be entered. If the statute date has expired and the case is being held open only by the 6501E issue, then the six year statute date should be entered.
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If the statute is only open because of a carryback enter CBYYYYMM (YYYY MM represents the year/month creating the carryback); The following chart will help identify the proper entry for multiple scenarios where a carryback is involved:
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How to control the statute where there is an open ASED Date for the NOL year(s) which carries back to years where the statute is only open resulting from the CB:
Tax Period Statute Date Statute Code Comments 201012 CBYYYYMM = CB201312 -
Open only on a carryback
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The YYYYMM identifies the year with the open statute
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No statute date will be entered
201012 CB201312 -
Open only on a carryback
200912 CB201312 -
Open only on a carryback
200812 4/15/2011 -
No code would be entered as this is the NOL year where the CB comes from
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How to control the statute when the CB years have open ASEDs but are also covered by the NOL:
Tax Period Statute Date Statute Code Comments 201012 12/31/2013 -
Statute date is entered because there is a valid 872 in the file for this year
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Even though this year is covered by the CB only the open ASED is entered on ACDS
200912 CB201312 -
Open only on a carryback
200812 CB201312 -
Open only on a carryback
200712 4/15/2010 -
No code would be entered as this is the NOL year where the CB comes from
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How to control statute when the NOL year is open on an 872A:
Tax Period Statute Date Statute Code Comments 201012 CB201312 -
Open only on a carryback
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The YYYYMM identifies the year with the open statute
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No statute date will be entered
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Entering the date could lead one to believe the ASED is open for the entire case as above
200912 CB201312 -
Open only on a carryback
200812 CB201312 -
Open only on a carryback
200712 872-A -
872-A code entered on the NOL year as that is what is keeping the case year open
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To ensure that a control is maintained on reference returns with the same name as the case being established, enter RFRTN in the statute code field. If there is a valid open statute date, it must also be entered in the statute date field. For reference returns with a name different from the case being established, a separate case summary card must be generated, and linked to the key case.
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On occasion, AIMS will reflect alpha statute codes (AA-ZZ) in the day field of the statute date, to identify a special reason for keeping the statute open. See Document 6209, Section 12 for a complete listing of AIMS alpha statute codes.
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See Exhibit 8.21.2-1 for a complete list of ACDS statute codes.
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The Business Operating Division Code (BodCd) is comprised of three specific fields that are each input separately. Those fields are:
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PRIBUSCD (Primary Business Code) - 3 digits
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SECBUSCD (Secondary Business Code) - 5 digits
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EMPGRCD (Employee Group Type Code) - 4 digits
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The three fields combined are also referred to as the AIMS Assignee Code for AIMS cases. The AIMS Assignee Code can be found on the AMDISA.
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For AIMS cases input the 12 digit AIMS Assignee Code of the originating office in each of the specific fields.
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For non-AIMS cases, determine and input the PRIBUSCD of the originating office only.
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Currently, the BODCD and SOURCE fields will be input to identify the source of our work.
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A three digit code to identify the source of the return. This code should remain constant throughout the appeal process. This is a required field. For AIMS cases, input the PBC of the originating office as shown on the AMDISA in the closing PBC field. For non-AIMS cases, the tables below are provided to assist you in determining the PRIBUSCD to input.
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Digit 1 is the AIMS BOD CODE. The following is a list of valid codes to identify the source of work:
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1 - Wage and Investment
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2 - Small Business/Self Employed
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3 - Large and Mid-Sized Business
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4 - Tax Exempt/Government
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Digits 2 and 3 are referred to as the "Industry-Area-Type-Code" .
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SB/SE and W & I identifies "Area"
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LMSB identifies "Industry"
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TE/GE identifies "Area" or "Type" of case.
BOD Code 1 = W & I Area 101 = Hartford 102 = Greensboro 103 = New Orleans 104 = Indianapolis 105 = St. Louis 106 = Phoenix 107 = San Francisco 190 = Andover Campus 191 = Atlanta Campus 192 = Austin Campus 193 = Fresno Campus 194 = Kansas City Campus BOD Code 2 = SB/SE Area 201 = North-Atlantic 202 = Central 203 = South Atlantic 204 = Midwest 205 = Gulf States 206 = Western 207 = California 212 = Employment 213 = Estate & Gift 214 = Excise 215 = International 295 = Brookhaven Campus (BSC) 296 = Covington Campus (CSC) 297 = Memphis Campus (MSC) 298 = Ogden Campus (OSC) 299 = Philadelphia Campus (PSC) BOD Code 3 = LB&I Industry 301 = Financial Services Industry 302 = Natural Resources & Constructions Industry 303 = Communications, Technology & Media Industry 304 = Retailers, Food, Pharmaceuticals & Healthcare Industry 305 = Heavy Manufacturing &Transportation Industry 306 = Field Specialist 309 = Undetermined (invalid North American Industry Classification System Code) 315 = International Individual Returns 316 = International Business Returns BOD Code 4 = TE/GE Area or Type of Case 401 = Northeast Area Employee Plans or Exempt Organizations (EP/EO) 402 = Mid-Atlantic Area EP/EO 403 = Great Lakes Area EP/EO 404 = Gulf Coast Area EP/EO 405 = Central Mountain Area EP/EO 406 = Pacific Coast Area EP/EO 410 = Program & Review Branch EP/EO 415 = Tax Exempt Bonds 416 = Federal/State/Local Governments 417 = Indian Tribal Governments -
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A five digit code to further identify the source of the return. Input the SBC of the originating office as shown on the AMDISA. The SBC will not be updated from the prior code when a return is closed to Appeals. This field is not required for non-AIMS cases. See Document 6209 for additional information.
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A four digit code to further identify the source of the return. Input the EGC of the originating office as shown on the AMDISA. The EGC will not be updated from the prior code when a return is closed to Appeals. This field is not required for non-AIMS cases. See Document 6209 for additional information.
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Enter Y if the SND was issued and the tax period was included.
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Enter N if the SND was not issued or the tax period was not included.
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This item is used to record whether a payment was received by Appeals for the tax period being closed and the type of payment. It is a required entry for Closing Codes 03 through 19.
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Enter the proposed deficiency or overassessment (rounded to whole dollars) for each tax period established.
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The amount should reflect the NET amount of tax and credits (i.e., withholding, earned income, etc.) and should generally agree with Line 6, Page 2, of the AMDISA print ("Unagreed Amount Appealed/Petition" ).
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In those instances where the AMDISA amount reflects only $1, refer to the Revenue Agent Report (RAR) to determine the correct amount.
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Claim amounts are not included in this item and are discussed in a subsequent section.
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Where a partial agreement (assessment) has been secured by Compliance, only the net proposed deficiency should be entered. The case file should contain two Examination reports (Form 4549) — one for the AGREED issues and one for AGREED AND UNAGREED issues (referred to as UNAGREED below).
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On cases where the special tax period modifiers are entered separately to control a different statute, follow procedures in (1) above — do not enter dollar amounts on the separate line.
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The proposed penalty(s) for each tax period established.
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The information can be obtained from various documents in the administrative file, i.e., revenue agent's report, etc. (round all amounts to the nearest whole dollar).
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Generally, this item is completed at closing.
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Appeals revised determination of tax liability, rounded to whole dollars, including any Appeals partial assessments.
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Amount can be taken from the audit statement, SND, Form 9120, etc.
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Penalty amounts are excluded.
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There are two special situations that determine the amount entered in revised dollars. They are as follows:
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If the case is settled by Counsel, or it is tried, enter the total amount of NET tax and credits shown on the Tax Court Decision.
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If the case is dismissed, enter the total amount of NET tax and credits shown on the statutory notice of deficiency.
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Generally, this item is completed at closing.
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Enter Appeals results only. (Round all amounts to the nearest whole dollar.)
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The following claim fields reflect amounts for Revenue Base Protection (RBP).
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RBP applies only if tax has been assessed and paid.
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All other claim amounts are reflected in proposed tax/penalty fields.
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Enter the amount of the claim considered by Compliance Examination and subsequently disallowed. This amount can be verified on page 2 of the AMDISA.
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Entered at closing, this is the amount of DDAMTCL disallowed by Appeals.
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The amount of the claim received directly from the campus or filed while the return was in Appeals' jurisdiction.
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Duplication involves more than one taxpayer for the same income/deduction adjustment if it is certain that the adjustment is proper for at least one taxpayer. The deficiency attributable to the non-key should be shown as a duplication, (i.e. whipsaw, alimony, etc.).
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Partial assessment dollars secured by Compliance will not be shown as duplication.
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When adding new returns to either a new or existing case, the input for duplicate dollars is duplication for that return (NOT FOR THE ENTIRE CASE). When updating a return, the duplicate dollars shown are for the entire case.
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This field is computer generated. It represents the total amount of dollars input in the DDAMTCL fields. No manual input is required. This field is printed on the case summary card or visible on the search screen.
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This field is computer generated. It represents the total amount of dollars input in the Appeals AMTCLM fields. No manual input is required. This field is printed on the case summary card or visible on the search screen.
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This field is computer generated. No manual input is required. This field is only printed on the case summary card.
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This field is computer generated. This field is printed on the case summary card or visible on the search screen.
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After the case and return level information has been input on the screens, the computer will ask you if you want to print a case summary card.
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The case summary card displays all information for the case just established. The system will compute the total work unit dollars.
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The case summary card will be used by the AO/SO/AARS to identify and control cases in his/her inventory.
| Code | Description | Source Document |
|---|---|---|
| ABINT | Abatement of Interest Claim | Form 843 |
| CAPIA | Collection Appeals Program Installment Agreement | Form 4442, Form 9423 |
| CAPLN | Collection Appeals Program Lien | Form 9423 |
| CAPLV | Collection Appeals Program Levy | Form 9423 |
| CAPSZ | Collection Appeals Program Seizure | Form 9423 |
| DOP | Director of Practice Case | |
| DPL2 | Collection Due Process Lien & Levy case | Form 12153A |
| DPLN | Collection Due Process Lien | Form 12153A |
| DPLV | Collection Due Process Levy | Form 12153A |
| EMPL | Employment Tax Case | Form 941, Form 940 |
| EOD | Exempt Organization Determination Case | Form 1023, Form 1024, Form 1028 (EO) |
| EOE | Exempt Organization Examination Case | Form 990, Form 990BL, Form 990C, Form 990T |
| EOR | Exempt Organization Revocation Case | Final Adverse Determination Letter |
| EPD | Employee Plan Determination Case | Form 5300, Form 5301, Form 5303, Form 5307, Form 5310, Form 6406EP |
| EPE | Employee Plan Examination Case | Form 5500, Form 5500C, Form 5500R (EP) |
| EPR | Employee Plan Revocation Case | Final Adverse Determination Letter |
| ES | Estate Tax Case | Form 706 |
| EX | Excise Tax Case | Form 720 |
| FBAR | Foreign Bank Account Reporting | |
| FOIA | Freedom of Information Act Case | Form 3210 |
| G | Gift Tax Case | Form 709 |
| I | Income Tax Case | Form 1040 or Form 1120 |
| OIC | Offer in Compromise | Form 656 |
| PENAP | Penalty Appeal Case | Form 5880, Form 8278, etc. |
| REF | Reference Return | Form 941, Form 1065 (except TEFRA), etc. |
| TEFRA | TEFRA Key Case | Form 3198 |
| TEFRAI | TEFRA Investor Only Case | Form 3198 |
| TEFRAP | TEFRA Penalty Only Case | Form 3198 |
| TFRP | Trust Fund Recovery Penalty Case | Form 2751 |
| USBANK | Bankruptcy Appeals Process | (Test Program) |
| WPT | Windfall Profits Tax Case | Form 6407, Form 6248, Form 6249, etc. |
| 6161 | Extension of Time for Prepayment of Estate Tax | |
| 6166 | Extension of Time for Payment of Estate Tax | Form 706 & various Counsel documents |
| 6694A | Tax Preparer Conduct Penalty ($250) | Form 8278, Form 3198 |
| 6694B | Tax Preparer Conduct Penalty ($1000) | Form 8278, Form 3198 |
| 6695 | Tax Preparer Penalty | Form 8278, Form 3198 |
| 6700 | Abusive Tax Shelter Penalty | Form 8278, Form 3198 |
| 6701 | Understatement of Tax Liability | Form 8278, Form 3198 |
| 6702 | Frivolous Income Tax Return | Form 8278, Form 3198 |
| 6704 | Failure to Keep Records | Form 3198 |
| 6705 | Failure of Broker to Provide Notice to Payor | Form 8278 |
| 6706 | Original Issue Discount Information | Form 3198 |
| 6707 | Failure to Furnish Tax Shelter Information | Form 8278 |
| 6708 | Failure to Maintain List of Investors in Abusive Tax Shelter | Form 8278 |
| 6709 | Penalties with Respect to Mortgage Credit Certificates | Form 3198 |
| 6715 | Dyed Diesel Fuel | Form 3210 |
| 7430 | Administrative Costs | Form 3198 |
| Code | Description |
|---|---|
| 04 | New England |
| 06 | Connecticut-Rhode Island |
| 07 | Atlanta Service Center (ATSC) |
| 08 | Andover Service Center (ANSC) |
| 09 | Kansas City Service Center (KCSC) |
| 11 | Brooklyn, NY |
| 13 | Manhattan, NY |
| 16 | Upstate NY |
| 17 | Cincinnati Service Center (CSC) |
| 18 | Austin Service Center (AUSC) |
| 19 | Brookhaven Service Center (BSC) |
| 22 | New Jersey |
| 23 | Pennsylvania |
| 28 | Philadelphia Service Center (PSC) |
| 29 | Ogden Service Center (OSC) |
| 31 | Ohio |
| 33 | Southern California |
| 35 | Indiana |
| 36 | Illinois |
| 38 | Michigan |
| 39 | Midwest |
| 41 | North Central |
| 43 | Kansas-Missouri |
| 49 | Memphis Service Center (MSC) |
| 52 | Delaware-Maryland |
| 54 | Virginia-WestVirginia |
| 56 | North-South Carolina |
| 58 | Georgia |
| 59 | North Florida |
| 62 | Kentucky-Tennessee |
| 65 | South Florida |
| 66 | Puerto Rico |
| 72 | Gulf Coast |
| 73 | Arkansas-Oklahoma |
| 74 | South Texas |
| 75 | North Texas |
| 76 | Houston |
| 77 | Central California |
| 84 | Rocky Mountain |
| 86 | Southwest |
| 89 | Fresno Service Center (FSC) |
| 90 | Detroit Computing Center (DCC) |
| 91 | Pacific Northwest |
| 94 | Northern California |
| 95 | Los Angeles, CA |
| 98 | A/C International |
| Office Name | Office Code | Office Name | Office Code |
|---|---|---|---|
| Anchorage | ANC | Los Angeles | LA |
| Atlanta | ATL | Louisville | LOU |
| Austin | AUS | Manhattan | MAN |
| Baltimore | BAL | Miami | MIA |
| Birmingham | BIR | Milwaukee | MIL |
| Boston | BOS | Nashville | NAS |
| Brooklyn | BRO | New Orleans | NO |
| Buffalo | BUF | Newark | NEW |
| Chicago | CHI | Oklahoma City | OKL |
| Cincinnati | CIN | Omaha | OMA |
| Cleveland | CLE | Philadelphia | PHI |
| Dallas | DAL | Phoenix | PNX |
| Denver | DEN | Pittsburgh | PIT |
| Detroit | DET | Portland | POR |
| Fort Lauderdale | FTL | Richmond | RCH |
| Greensboro | GBO | Sacramento | SAC |
| Hartford | HAR | Salt Lake City | SLC |
| Honolulu | HON | San Diego | SD |
| Houston | HOU | San Francisco | SF |
| Indianapolis | IND | San Jose | SJ |
| Jacksonville | JAX | Seattle | SEA |
| Kansas City | KCY | St Louis | STL |
| Laguna Niguel | LN | St Paul | STP |
| Las Vegas | LV | Thousand Oaks | THO |
| Washington | WAS |
| Code | Description | To Date | From Date |
|---|---|---|---|
| ACKCLS | Closing of case | Date sent to APS, etc. | Date Form 3210 was acknowledged |
| ANSWER | Unassigned case sent to Counsel to answer petition | Date sent to Counsel | Date returned from Counsel |
| APPEALED | Tax Court Decision that has been appealed | Date of Appeal | Date Court of Appeals Decision is received |
| COURT | Case Tried in Tax Court | Date case was tried | Leave blank |
| DCJUR | Case transferred to Counsel Jurisdiction | Date sent to Counsel | Leave blank |
| DCOTHER | Case sent to Counsel for review suspense | Date sent to Counsel | Date return from Counsel |
| DDJRET | Case sent to Compliance (Appeals retains jurisdiction) | Date case was sent | Date case was returned |
| DECENT | Decision entered by Tax Court | Date of Decision | Leave blank |
| DKTLSTXXX | Docket list/number | Date of docket list | Leave blank |
| FILERCVD | Administrative file received- awaiting petition | Date admin file received | Leave blank |
| INTERIM | Interim assessment or abatement requested | Date sent to APS | Date verification of assessment/abatement |
| ORDENT | Order of dismissal by Tax Court | Date order entered | Leave blank |
| PETNRCVD | Petition received-awaiting administrative file | Date petition received | Leave blank |
| PREPSTIP | Stipulation sent to Counsel for preparation | Date sent to Counsel | Leave blank |
| REJECT | Case reject from APS | Date corrected case returned to APS | Date of acknowledgement |
| SNDC | Statutory Notice of Deficiency sent to Counsel for concurrence | Date case sent to Counsel | Date case returned to Appeals |
| SHIPPED | Ship cases between offices/PODs in the same Area | Date case was sent | Date case received in new location |
| STIPFF | Filing of stipulations by Counsel | Date case sent to Counsel | Leave blank |
| TRXXX | Case transferred from one Area to another Area | Date case transferred | Leave blank |