- 8.20.3.1 Appeals Database System (ACDS)
- 8.20.3.2 Researching ACDS Before Establishing Cases/Returns
- 8.20.3.3 INPUT Case/Returns
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The Appeals Centralized Database System (ACDS) is a computerized case control system used to control and track cases throughout the appeal process.
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Specifically, information input into ACDS will be used as follows:
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To control cases during the unassigned period.
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To control and track cases in inventory until final closing.
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For statute control.
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To record key actions taken as the case moves through the appeal process.
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To record appeals officer, settlement officer, collection specialist, tax computation specialist and tax examiner time applied to cases, status of a case, etc.
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ACDS combines various database systems into one centralized web-based system Although each area retains "ownership" of its cases, a centralized data repository is shared. This means that when a case is created on ACDS, various data fields become shared, available to each part of the system that needs the information. By using a centralized data repository, the functionality from all sub-systems is integrated into a single application for all users. The data base can only be accessed using an IRS computer.
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APS employees will have access to a variety of functions to enable them to do their job, based on the permissions authorized by their manager. Employees may be authorized to log on to ACDS and access different offices. The following is a listing of the functions that are available to Processing employees if permissions have been granted:
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CASES — This allows an APS employee to establish, update, transfer, close, etc. a case in ACDS.
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PERSONNEL — This allows an employee to update his/her personnel file.
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DIMS — Docketed Information Management System — This allows access to the Docket Information Management functionality. From here you either print a docket list, research a list or utilize the tracking features of the system.
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APS — This function provides access to the PEAs, which is the inventory and timekeeping system used by APS.
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APGOLF - This provides the ability to generate forms and letters using taxpayer data found in ACDS.
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AMATCH — This allows access to generate various types of validation reports for the Audit Information Management System (AIMS), the Collection Due Processing Tracking System (CDPTS), and the Innocent Spouse Tracking System (ISTS).
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PCS — Partnership Control System — This allows access to generate Partnership Control System reports.
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REPORTS — This allows access to various reports, transmittal Form 3210 and case summary cards.
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ADMIN — This allows an employee to perform administrative functions if permissions have been granted.
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These additional functions are available to all ACDS users:
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Home — This returns the user to the ACDS home page. It identifies your home area in relationship to the Field Areas.
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ACDS Memos — This is where all ACDS MEMOS that have been issued can be accessed.
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SEARCH — This allows an employee access to search the ACDS open or closed database using various options i.e. TIN, TPName, docket number, etc.
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Utilities — This has a variety of selections, such as a Calendar, Statute Date Computation, Number of Days, Target Date, Julian Date, RRA 98 SN Expiration, Name/UserID Lookup and Forms/Letters Generator.
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Print — This prints the current screen.
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LOGOUT — It is a security requirement for employees to log out when exiting ACDS.
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When new receipts are established on CASES, a work unit number will automatically be generated.
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The ACDS database both open and closed should be researched prior to establishing a new receipt on CASES to determine if:
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The taxpayer has a previous case on ACDS and if so,
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Whether or not it is part of another work unit.
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The above steps might help to eliminate additional case updates, such as:
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Changing the work unit number.
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Adding a key taxpayer name and key TIN.
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Changing the key tax period.
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Duplicating a case already on ACDS.
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When establishing the cases on ACDS, eCase functionality will provide the ability to pick a case from the source systems of AOIC, ICS, ACS and ERCS if available in the eCase holding tank. The interface extracts data from the source systems and populates fields in ACDS to reduce data entry when establishing cases. However, the person must validate the information appearing on the screen against the physical administrative file.
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Taxpayer's name as shown from the latest documents in the administrative file, i.e., tax return, AIMS print, etc.
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This is the taxpayer's most current address from documents in the file, i.e., ENMODA print, INOLE print, tax return, correspondence, etc.
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This is a required entry.
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This is a computer generated 10 digit number that identifies a unique grouping of one or more related cases. The format of the work unit number is xxyydddnnn. Each set of letters represent specific information as follows:
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xx = the two digit Appeals Area Office, see IRM 8.20.2-1 Exhibit for a list of the codes.
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yy = represents the year the case was created in Appeals, i.e., 2006 = 06
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ddd = the Julian date that the case was established, i.e., if a case was established on January 2, ddd = 002
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nnn = a sequential number identifying when the case was established for a specific day, i.e., the first case established on a specific day, nnn = 001, the second case, nnn = 002, etc.
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To link the case to an existing work unit, enter the work unit number in the format described above.
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The work unit number originally generated will remain constant for the life of the case in Appeals. If the case is transferred , the WUNO will not be changed by the receiving Appeals Office.
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An example of the work unit number entry is as follows: Taxpayer B's case is received in the New York Appeals Office on February 5, 2006. It is the first case to be established on ACDS on February 24, 2006. The computer generates the number as 2306055001.
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Enter the primary TIN in the first TIN field. This is the SSN or EIN of the primary taxpayer shown from documents in the administrative file, i.e., tax return, AIMS print , etc.
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Enter TIN2 when there is a secondary taxpayer on the account. This would be required when a joint returned is filed.
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Special instructions apply for innocent spouse and non-petitioning spouse cases. They can be found in IRM 25.15.12, Appeal Procedures.
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Unique modifiers are sometimes added to the TIN to identify special cases. They are as follows:
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N — used to identify non-master file cases
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P — used to identify an EP revocation case
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V — used to identify estate and gift tax cases
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A through J — used to allow multiple use of TIN's within the same workunit
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The following modifiers are systemically generated based on an action taken on ACDS:
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R — used to identify a reassigned case. Computer generated.
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S — used to identify a reject. Computer generated.
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T — used to identify a transfer in case. Computer generated.
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Y — used to identify a case closed using closing code 42/43. Computer generated.
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Z — used to identify a recalled case (other than a reject). Computer generated.
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Enter the two digit code representing the type of tax.
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A complete list of all MFT codes can be found in Document 6209 Section 4.
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TP Type is valid only with MFT 30 and indicates the taxpayer TIN controlling the appeals.
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The codes used are consistent with those used for controlling cases on ISTS and CDPTS and posting of CSED extensions to IDRS.
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Valid entries are:
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P – primary TIN is only at issue in the case
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B – both TIN’s are part of the case
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S – secondary TIN is only at issue in the case
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1) Enter the code which represents the type of tax or penalty. This information is generally determined by the type of return filed.
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See Exhibit 8.20.3-1 for a list of type codes. In addition, a complete list of valid type codes can be found on the ACDS Utilities menu.
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Enter the two digit code(s) that identify all special features of the case.
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Up to eight (8) special features can be shown on a case at one time.
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The information can be obtained from documents in the administrative file, i.e., revenue agent's report, etc.
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A complete list of valid feature codes can be found on the ACDS Utilities menu.
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This field is used to identify the function forwarding the case to Appeals. The valid entries for this field reflect the old IRS structure prior to the formation of the current IRS operating divisions.
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This a required entry on ACDS.
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Determine and enter the two character code that identifies the source of the case based upon analysis of the administrative file. This code should remain constant throughout the appeal process.
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The following codes apply:
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FE — Field Exam — All cases with employee group code (EGC) of 1XXX on the AMDISA.
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OE — Office Exam — All cases with employee group code (EGC) of 2XXX on the AMDISA.
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CO — Collection — All cases received from the Compliance Collection function. (See Transmittal Forms)
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EP — Employee Plans — All cases with employee group codes (EGC) 71XX or 73XX on the AMDISA.
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EO — Exempt Organizations — All cases with employee group codes (EGC) 72XX on the AMDISA.
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SC — Campus — All cases received directly from a Campus Compliance function. (See Transmittal Forms)
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CE — Coordinated Industry Cases (CIC) have a "1" in the large case indicator on AIMS, regardless of dollar amounts. A case can be manually included in this type code by changing the ITIND on the CASES screen.
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The AIMS Assignee Code replaced the District Office (DO) Code. The DO code is a required entry on ACDS. Future programming changes will eliminate this field. Until then, enter the two digit code formerly used to identify the district office or service center. This code should remain constant throughout the appeal process.
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For cases controlled on AIMS after January, 2002, you may find the historical DO code on page 2 of the AMDISA print.
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For non-AIMS cases, the code to use can be determined based upon analysis of the administrative file, i.e., Transmittal Form.
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Refer to Exhibit 8.20.3-2 for Historical District Office and Service Center Codes.
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This item is computer generated and displays the number 1, 2, or 3 based on whether the case is docketed/non-docketed and who has jurisdiction.
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1 = non-docketed, Appeals jurisdiction
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2 = docketed, Appeals jurisdiction
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3 = docketed, Counsel jurisdiction
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The PART is blank if the case is unassigned.
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Reflects the technical employee assigned the case.
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The reference includes the following employees:
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Appeals Officer (AO)
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Settlement Officer (SO)
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Account Resolution Specialist
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Next to the employee's name appears the:
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userid = a systemically generated number specifically assigned to that account
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POD = the employee's post-of-duty location
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Group = designates the employee's group number
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On a docketed case where an answer to a petition is required by Counsel and an assignment is not being made, leave this field blank.
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A case will not be considered in the staffing model as a receipt and not considered for any measure that starts or stops with the date the case is assigned to an appeals officer.
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The following Records Status can be used for a case assigned to APS. The case will not be considered in the staffing model as a receipt and not considered for any measure that starts or stops with the date the case is assigned to a Field employee:
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98 -- Transfer-in cases are automatically assigned to EMPNO 98 when a case is receipted from the INBOX. This is a temporary assignment and is only intended to assist APS in retaining the original ASGNDATE on CASES. The case should be assigned to an Appeals Officer as soon as assignment can be determined. In addition, APS can use this feature for temporary control of unassigned cases.
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99 – is systemically generated when a case is reactivated as a reject.
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Enter the date the case was assigned to an appeals officer. The date will be entered in MMDDYYYY format, i.e., May 15, 2006 is entered as 05/15/2006.
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For CDP - OIC cases, enter the date stamped in the upper right hand corner of Form 656, Offer in Compromise.
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If the AO field is blank, this item is bypassed.
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This date remains constant throughout the appeal process.
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For non-docketed cases:
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If the request was written, the date of the protest should be used. If it is undated, use the postmark date, and if that is not available, use the date the protest was received.
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If the request was verbal and is documented in the administrative file, that date should be used.
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This is a required entry for all CDP cases (Type = DPL) cases.
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For CDP - OIC cases, enter the date stamped in the upper right hand corner of Form 656, Offer in Compromise.
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If there is no documentation in the file, this item should be left blank.
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For docketed cases, use the date the petition was filed.
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For REF type cases, leave this date blank.
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This field is a required entry as indicated above.
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Enter the date the administrative file was received in Appeals. This date should remain constant throughout the appeal process.
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For CDP - OIC cases, enter the date stamped in the upper right hand corner of Form 656, Offer in Compromise.
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A new received date will be established for premature referrals when returned to Appeals.
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This field is systemically populated based on programming criteria.
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The source of the information is from AIMS.
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The information is visible on the cases screen but is not available for edit.
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Date case was established on ACDS by the original office.
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This is computer generated and should not be changed.
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Number used by Tax Court when a petition is filed or by District or Claims Court when a complaint is filed for control purposes.
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This item is to be completed only in docketed cases.
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The information for this can be obtained from various documents in the administrative file, i.e., petition, docket list, etc.
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The docket number for Tax Court cases is written in NNNNN-YY format, with N being the number and Y being the year docketed. If it is a small tax case, enter S after the year.
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For District or Claims Court cases use the characters and numbers shown on the filed complaint.
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This item is to be completed only in docketed cases.
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Enter the three digit code identifying the Counsel Office assigned to the case. See Exhibit 8.20.3–3 for a list of Counsel codes.
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The information for this item can be obtained from documents in the administrative file, i.e., docket list, petition, etc., or from CATS.
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This item is to be completed only in docketed cases. Enter the name of the counsel attorney assigned to the case, last name first.
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This information can be obtained from CATS or Form 1734, Transmittal Memorandum.
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If the case is the key case, leave this item blank.
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If there is more than one case in the work unit, enter the name of the key case in this field in the related case to create a related record within the same work unit.
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If the case is the key case, leave this item blank.
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If the case is not the key case, enter the TIN (SSN or EIN) of the key taxpayer.
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This is a required entry. Enter the key tax period of the key taxpayer (case), in YYYYMM format. If the key case contains multiple tax periods, the earliest tax period will be the key. For Estate Tax cases, use the date of death in YYYYMM format.
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Enter the name of the taxpayer's representative per Form 2848, Power of Attorney and Declaration of Representative, or the attorney of record from CFINQ.
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Format is last name first, first name.
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This is a required entry when the information is available.
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Enter the address of the taxpayer's representative per Form 2848, Power of Attorney and Declaration of Representative, or the address of the attorney of record per the tax court petition or from CFINQ research.
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This is a required entry when the information is available.
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This item is to be completed on all cases in which a notice of deficiency or a determination letter has been issued, including docketed cases received in from Compliance or the Campus.
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030A — Appeals issued CDP determination letter
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090A — Appeals issued notice of deficiency
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150A — Appeals issued notice of deficiency to taxpayer residing outside the United States
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180A — Appeals issued notice of final determination of partial or full disallowance of an abatement of interest claim
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090D — Compliance issued notice of deficiency
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150D — Compliance issued notice of deficiency to taxpayer residing outside the United States
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090S — Campus issued notice of deficiency
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150S — Campus issued notice of deficiency to taxpayer residing outside the United States
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FPAA —TEFRA (Appeals Issued FPAA)
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FPAD — TEFRA (Compliance Issued FPAA)
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FPAS — TEFRA (Campus Issued FPAA)
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FSAA — TEFRA (Appeals Issued FSAA)
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FSAD — TEFRA (Compliance Issued FSAA)
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FSAS — TEFRA (Campus Issued FSAA)
Note:
In the event the notice of deficiency is rescinded under Rev. Proc. 98–54, follow the instructions set forth in IRM 8.20.6.
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Date the notice of deficiency or determination letter was issued (or the date that an FPAA/FSAA is mailed to the tax matters partner).
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This item is to be completed on cases received, in 90 or 150 day status, from compliance or the campus, or on Appeals issued notices of deficiency, or Appeals issued determination letters.
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The date stamped on the notice of deficiency or determination letter is the issue date.
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This item is computer generated and reflects the appropriate expiration date based on the type of notice and date issued.
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On 30 day notices of determination, the expiration date is 30 days from the issue date.
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On 90 day notices, the expiration date is 90 days from the issue date.
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On 150 day notices, the expiration date is 150 days from the issue date. The expiration date for an FPAA or FSAA is 150 days from the issue date.
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On 180 day abatement of interest determinations, the expiration date is 180 days from the issue date.
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The closing code entered represents the type of closing (i.e., agreed, defaulted, premature referral, etc.).
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Closing codes are also entered for other reasons, including:
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transfer to another Appeals office (closing code 30)
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premature referrals (closing code 20)
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reassignment to another appeals officer (closing code 40)
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change in jurisdiction from Appeals to Counsel and vice versa (closing code 43 or 42 respectively)
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removal from inventory (closing code 99)
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A complete list of closing codes and be found in either IRM 8.20.7 or in ACDS on the Utilities menu.
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This item represents the date a case was closed and is manually entered.
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For CDP cases, the Date Closed will be the date the decision is final and will be identical for ACDS and CDPTS - Stage 13.
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This field is updated via the Appeals Officer and Settlement Officer case activity record.
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It represents the total direct hours expended on the work unit.
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This represents the date the acknowledgement or substitute acknowledgment letter is generated.
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The entry is systemically entered at the time the letter is generated.
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Date the case is approved for closing (after any required outside review or concurrence has been obtained) on the Form 5402, 9120, 9120–A or 9120–P by the Appeals Team Manager or other designated official.
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If the case does not require approval of the ATM, leave this date blank.
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The date entered must be on or after the ASGNDATE and should be entered by the ATM.
Note:
The above rule also applies for cases going to Counsel for Trial Preparation– closing code 43. Should a Trial Preparation case be returned for reconsideration, the ACAPDATE will NOT be changed.
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This date reflects the date all returns in the workunit are in status 90 on AIMS.
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This date is systemically entered when all returns in a workunit are closed on AIMS.
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Represents the Offer Number for an OIC case.
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Entered manually or systemically if the case was created from the AOIC cases in the eCase holding tank.
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Amount is systemically entered when the case was created from the AOIC cases in eCase holding tank.
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Manual entry if the case is not in eCase.
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Accepted offer amount entered at the time the case is closed.
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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.
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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.