8.20.10  Appeals Processing Employee Automated System (PEAS)

Manual Transmittal

June 18, 2014

Purpose

(1) This transmits revised IRM 8.20.10 Appeals Account and Processing Support (APS), Processing Employee Automated System (PEAS).

Material Changes

(1) The title of this IRM is changed to Appeals Account and Processing Support (APS), Processing Employee Automated System (PEAS)

(2) The content of this IRM is updated to conform to Plain Language Writing Style Guidelines.

(3) A link to IRM 8.20.3, Account and Processing Support (APS), Appeals Centralized Database System (ACDS) is included for cross-reference of ACDS code definitions.

(4) Editorial changes have been made throughout.

(5) The acronym PEAs is updated to PEAS throughout this IRM section.

(6) Cross-references to Appeals IRMs which no longer contain APS guidance are removed due to the completion of the FY 13 APS IRM Reorganization Project.

(7) ACDS Tour of Duty (TOD) is updated to include Gliding and Staggered options.

(8) PEAS Permission Level employee types are updated.

(9) Guidance is updated for how a case is imported to PEAS with clarification of the process when APS is co-located with the Appeals Team Manager (ATM) and when they are not co-located.

(10) PEAS Suspense Reason Code definitions are separated into their own paragraph.

(11) PEAS Suspense and Monitor requirements are identified for both AIMS and Non-AIMS account actions.

(12) PEAS Alert Form generation from APGolf instructions are provided and time frames are updated.

(13) PEAS Indirect Time Entry Table is updated to correct numbering and to add Break Time entry guidance.

(14) An exception to the Employee Evaluations and Appraisals is added to specify that APS Complex Interest Team (CIT) Critical Job Elements (CJE) are not uploaded to PEAS so this feature is not available for APS-CIT evaluations and appraisals.

Effect on Other Documents

This IRM supersedes the information in IRM 8.20.10 Appeals Processing Manual, Appeals Processing Employees Automated System (PEAS), dated October 1, 2012.

Audience

Appeals

Effective Date

(06-18-2014)

John V. Cardone
Director, Policy, Quality and Case Support

8.20.10.1  (06-18-2014)
Processing Employee Automated System (PEAS)

  1. The Processing Employee Automated System (PEAS) is an automated system within the Appeals Centralized Database System (ACDS). This system is designed to:

    • Control inventory assigned to an Account and Processing Support (APS) employee

    • Control unassigned inventory

    • Control inventory assigned to processing personnel and any employee assisting APS with processing their work (i.e. Secretaries)

    • Provide reports

    • Provide inventory listings

    • Provide a daily timesheet

    • Track direct and indirect time

    • Track cycle time

    • Provide statistical reports on inventory and time utilization for evaluative purposes and for determining staffing needs

    • Generate performance evaluations, mid-year reviews and live case reviews

  2. For additional information on the ACDS code definitions used within this IRM, see IRM 8.20.3, Account and Processing Support (APS), Appeals Centralized Database System (ACDS).

  3. If an employee has PEAS permission(s), the program systemically includes certain cases in that employees' PEAS inventory, if one of the following ACDS menu options was used:

    • I. Input Case/Returns

    • 6. Closings Update

    • 7. Close ALL Cases in WUNO

    • 8. SN Update

  4. At the end of each month, PEAS month-end processing will take place. This will produce statistical inventory reports for purposes of evaluating achievement of program goals and determining proper staffing needs.

8.20.10.2  (06-18-2014)
ACDS Account Prerequisites

  1. ACDS account information must be verified and corrected, if necessary, to ensure that PEAS functions as it is intended. In particular, the following actions are required:

    1. The user must have a Processing Support ACDS account.

    2. The Processing Team Manager (APS PTM) must verify the list of employees included in their team in the Personnel Profile. The list should include all APS employees in the team and any non-APS employee with a Processing Support account who performs some APS duties within the AOC(s) for which the APS PTM is responsible.

    3. All PEAS employees must verify their contact information in the Personnel Profile.

    4. The APS PTM must ensure that each employee in their list has the correct tour-of-duty.

    5. PEAS permissions must be added to the user's ACDS profile.

8.20.10.2.1  (06-18-2014)
ACDS Personnel Profile

  1. The APS PTM must review their Personnel Profile within ACDS to determine whether all employees in the team are listed. Follow these steps to review your profile and make corrections, if any:

    1. In ACDS, click on the "Personnel" button.

    2. From the Personnel main menu, click on "Update Profile For: (Your Name)" .

    3. From your User Profile, click on "Employees" .

    4. Use the left and right arrows to move available employees to or from the list of employees.

    5. Verify that all employees in the team are listed in the box labeled "Employees" and click on "Submit Update" .

  2. Each employee with a Processing Support account must also review their own ACDS Personnel Profile for accuracy. PEAS uses the ACDS Personnel Profile to provide contact information to others who research a PEAS case, so it is particularly important to verify the accuracy of the work phone, fax, e-mail and work address.

8.20.10.2.2  (06-18-2014)
ACDS Tour of Duty (TOD)

  1. The APS PTM must ensure that every employee in their group has a tour of duty (TOD) on ACDS.

  2. From the User Profile for the employee, click on the TOD hyperlink.

  3. Review the TOD information on the employee's summary screen for accuracy.

  4. If the TOD exists but is incorrect, click on the hyperlink to "Update" the TOD. To delete an erroneous TOD, click on the "Delete" hyperlink. If the employee's TOD has changed or if no TOD exists, add a TOD by clicking on the "Add Tour of Duty" button.

  5. From the "Add Tour of Duty" input screen, select a TOD from the drop-down list:

    • 5-4-9

    • Regular

    • Flexitour

    • 4-10

    • Part-Time

    • Gliding

    • Staggered

  6. Enter an effective date for the TOD. The effective date should be a date equal to the first date of a pay period. This date must precede the first day of the month that the employee is required to complete a PEAS timesheet.

  7. 5-4-9 TOD requires the following entries:

    • 8 Hour day - Input the date of the 8 hour day within the pay period beginning with the effective date, in MM/DD/YYYY format.

    • Description - Input a description of the 8 hour day, i.e. 1ST FRI.

    • Day Off - Input the date of the day off within the pay period beginning with the effective date, in MM/DD/YYYY format.

    • Description - Input a description of the day off, i.e. 2ND MON.

  8. Flexitour TOD requires the following:

    • Work credit hours

    • Work weekends - if the employee regularly works weekends, select the Yes radio button. The default is NO. If the Yes button is selected, the employee will be required to balance their timesheet for every weekend day.

  9. Verify entries and click on "(A)dd Tour of Duty" .

  10. If you are unable to complete the entries to add a TOD, click on "Cancel" to cancel the update and return to the TOD summary screen.

8.20.10.2.3  (06-18-2014)
Non-APS Employee with a Processing Support ACDS Account

  1. Non-APS employees with a Processing Support ACDS account have the ability to do processing work part-time. Special PEAS procedures apply to these employees.

  2. The local APS PTM must include the non-APS employees in their employee list on ACDS with a part-time ACDS TOD. The part-time TOD allows them to record direct time on cases.

8.20.10.3  (06-18-2014)
PEAS Permission Levels

  1. All Account and Processing Support (APS) employees will have access to PEAS. The availability of functions within PEAS is dependent upon the permission level of the user.

  2. The designated systems administrator will set the ACDS permissions for access to PEAS, according to the standard permission settings.

    Permission Description Type of Employee
    2500 Processing Employee Automated System (PEAS) All APS employees and non-APS employees with a Processing Support account
    2510 Record PEAS Time Permission
    • APS employees

    • non-APS employees with APS ACDS accounts who perform APS duties

    • APS PTMs who perform APS duties

    2550 PEAS Manager Permission
    • Director, APS

    • APS technical advisors

    • APS program analysts

    • APS area managers

    • APS PTMs

    2560 PEAS Lead/ Manager Permission
    • APS PTMs

    • Lead tax examiners who assign work to others

    • One or more APS employees in each POD

    2571 PEAS Criteria to POD Administration
    • APS Area Managers

    • APS Area Technical Advisors

    • APS Senior Technical Advisor

    2572 PEAS Workstream Administration
    • APS Area Managers

    • APS Area Technical Advisors

    • APS Senior Technical Advisor

8.20.10.3.1  (06-18-2014)
(2500) Processing Employee Automated System (PEAS) Permission

  1. All APS employees have this permission which activates the APS button in ACDS. The PEAS main menu is accessed from the APS button. Employees with the basic PEAS permission will be able to:

    • Research/View cases in the National PEAS database

    • Import and Assign cases to self that are controlled on the National ACDS database

    • Update Case/Time on cases in own inventory

    • Generate a variety of reports from the Reports menu to control or analyze own inventory or follow-up items

8.20.10.3.2  (06-18-2014)
(2550) PEAS Manager Permission

  1. APS PTMs will have this permission. This permission allows access to certain PEAS functions only provided to the manager. These permissions include:

    • Create an Acting Assignment

    • View Employee Case Activity

    • Add Non TOD Reservation

  2. APS area managers will have this permission. This allows the APS area manager the permission to generate a variety of reports from the Reports menu to analyze the APS area's inventory or monitor their own follow-up items.

  3. The APS Director has this permission. This allows the APS Director the ability to generate a variety of reports from the Reports menu to analyze APS inventory or monitor their own follow-up items.

8.20.10.3.3  (06-18-2014)
(2560) PEAS Lead Permission

  1. Lead tax examiners have this permission. This permission allows the user access to some, but not all manager functions. At least one APS employee in each post-of-duty will have this permission. These permissions include:

    • Fast Import for Closing - WUNO

    • Fast Import for Closing - DKTNO

    • Fast Import for Non-Closing

    • Reassign case

    • Check Inbox

    • Check Outbox

    • Check for Unbalanced Days

    • Add Non TOD Reservation

    • Generate a variety of reports from the Reports menu to control or analyze own or group inventory or follow-up items

8.20.10.4  (06-18-2014)
PEAS Case Activity Records (CAR) Accessed

  1. A message is displayed on the employee's ACDS Home page to indicate case activity records (CARs) that were viewed or updated by a manager or lead. By clicking the button on the Home Page labeled "CARs accessed" , the user is provided a list of cases accessed. The list headings are:

    • TPNAME - the name of the case accessed

    • Type - Viewed, if the record accessed was viewed, or New if a comment was added to the record accessed. Manager/Admin - the name of the person who accessed the record

    • Date - the date of access

    • Comment - the text of the comment up to XXX characters, if a comment was added

  2. Click on the TPNAME hyperlink to view details of the access, and then either "Remove from Active List" , "Keep on Active List" or "View CAR" (if available) by clicking the corresponding button.

8.20.10.5  (06-18-2014)
PEAS Inventory

  1. When the Appeals Team Manager (ATM) approves the case and enters the ATM Approval Date (ACAPDATE) on ACDS, the case is systemically imported to PEAS based on the Direct Ship Configuration Table designation for each Post of Duty (POD). The SHIPPED Action Code is automatically populated to identify which APS Office is assigned the case. The ATE/ATM then transmits the case to APS.

    • If the ATM is not co-located with the designated APS Team, the case is transmitted to APS using Form 3210 , Document Transmittal. Acknowledgement of receipt by APS transfers statute responsibility to the APS PTM.

    • If the ATM is co-located with APS, the statute responsibility immediately transfers when the case is delivered to APS.

    • Upon assignment of the case to an APS TE, statute responsibility is shared by the PTM and the APS TE until the assessment is fully posted to the taxpayer's account.

  2. PEAS is used to control various types of assigned and unassigned inventory.

  3. A case is in APS inventory when received in APS, regardless of whether it is controlled on PEAS.

  4. A case should be entered on PEAS within 24 hours of receipt or as soon as possible after receipt.

  5. There are a number of methods to enter a case on PEAS. The following menu options are used to enter a case on PEAS and are discussed in more detail later in this chapter.

    • Import and Assign – allows managers and leads to import and assign a case, and allows APS employees to import and self-assign a case.

    • Fast Import for Closing - WUNO – allows managers and leads to import case(s) by workunit number into unassigned inventory for closing.

    • Fast Import for Closing - DKTNO – allows managers and leads to import case(s) by docket number into unassigned inventory for closing.

    • Fast Import for Non-Closing – allows managers and leads to import case(s) by workunit number into unassigned inventory for other than closing.

8.20.10.5.1  (06-18-2014)
Unassigned and Assigned Inventory

  1. Unassigned: Until a case is assigned to an APS employee, the APS PTM has statute responsibility.

  2. Assigned: The APS PTM assigns inventory to the APS employee. The APS PTM may delegate responsibility for assigning inventory to an Acting APS PTM or lead tax examiner. At least one APS employee in each post of duty is delegated responsibility to assign inventory.

8.20.10.6  (06-18-2014)
PEAS Menus

  1. The PEAS Main Menu is accessed by clicking the APS button in ACDS.

  2. The menu options available from the PEAS Main Menu vary according to the permission level of the user.

  3. The PEAS inventory provides a case by case listing of the inventory currently assigned to an employee.

    1. "Follow up List" and a button labeled "Add Non-Case Follow-Up" is displayed. By clicking this button, you are allowed the creation of a follow-up item.

    2. The "Create Non Case follow Up" screen includes the fields and options described below.

8.20.10.6.1  (06-18-2014)
Create Non-Case Follow-Up

  1. This feature allows the user to establish a follow-up control for a non-case assignment, and view case and non-case follow-up items.

  2. To establish a follow-up control for a non-case assignment:

    • Click the APS button in ACDS to access the PEAS main menu.

    • From the PEAS main menu, click on "Follow-up List."

  3. Options available include:

    • Additional Follow-up For: This field is only available for managers and leads. A manager or lead can create an additional non-case follow-up for a team member by selecting the team member's name from the drop down list of names. This adds the follow-up item for both the employee selected and the manager or lead who created the follow-up.

    • Action Date: The "Action Date" defaults to the current date and cannot be changed.

    • Follow-up topic: Type in a brief description of the topic.

    • Follow-up Date: Input the date the follow-up action is needed.

    • Notes: Input additional information, if needed, regarding the follow-up item, in the notes field. The notes field is limited to 18 characters.

    • Save or Cancel: Click on the Save button to add the non-case follow-up, or Cancel to exit without adding the non-case follow-up item.

8.20.10.6.2  (06-18-2014)
Research/Update

  1. The "Research/Update" functions include selections that allow the user to research or update a case. The available options are:

    • Research/View

    • Update Case/Time

    • Import and Assign

    • Transfer a PEAS case

8.20.10.6.2.1  (06-18-2014)
Research/View

  1. The Research/View function allows the user to search for a case in the national PEAS database.

  2. A link to PEAS research can be accessed from the Area Director, ATM, TCS and AO buttons in ACDS if the case is open or closed. A link to PEAS information, if available, is included via Search.

  3. The user may search for a case by entering data and then selecting the corresponding search criteria from the following available options:

    • TPName

    • WUNO

    • TIN

    • PEAS Last Name (Last name of the PEAS employee)

  4. The user must refine the search by selecting one of the following segments of the PEAS database:

    • Open

    • Closed

    • Both (open and closed)

  5. The following fields are displayed:

    • TPName

    • TIN

    • MFT

    • WUNO

    • AO

    • PEAS Type

    • Received

    • Priority

    • APS Employee (POD)

    • Assigned

    • Closed

  6. Some fields are hyperlinks which allow the user to view a list of cases in order by the field selected. The available fields are:

    • TPName

    • AO

8.20.10.6.2.2  (06-18-2014)
Update Case/Time and Permissions

  1. Selecting "Update Case" takes the user to the "PEAS Full Update - Pick a Case" screen.

  2. The Update Case/Time function allows the user to update a case according to the permission level of the employee.

  3. The APS PTM or APS TE with Lead permissions, can update their own case and any case that belongs to the team, assigned or unassigned.

  4. If the APS PTM or APS TE with Lead permissions, accesses a case that is assigned to another team member, a "CARs accessed" notification will display on the Home page of the employee assigned the case.

8.20.10.6.2.2.1  (06-18-2014)
PEAS Full Update - Pick a Case

  1. The user may pick a case to update by entering the applicable search data and then selecting the corresponding search criteria from the following available options:

    • WUNO

    • TPName

    • TIN

    • PEAS Last Name (Last name of the PEAS employee)

  2. The user must refine the search by selecting one of the following segments of the PEAS database:

    • Open

    • Closed

    • Both (open and closed)

8.20.10.6.2.2.2  (06-18-2014)
PEAS Update Screen

  1. The PEAS Update screen offers an option for either a limited view or full view of the ACDS CASES information to identify the PEAS case.

  2. The limited view displays only the following ACDS CASES fields:

    • TPName

    • WUNO

    • TIN

    • TIN2

    • MFT

    • TPTYPE

    • TYPE

  3. The user can select a full view by clicking on the button labeled "Show All Case Data" to expand the display. The complete ACDS CASES screen is displayed.

  4. To return from full view to limited view, the user should click on the button labeled "Show Limited Case Data" .

8.20.10.6.2.2.3  (06-18-2014)
PEAS Update Fields

  1. Received will default to the current date when the ACAPDATE is entered and can not be changed.

  2. PEAS TYPE is the overall category of the work to be performed.

  3. PEAS SubType further identifies the category of work to be performed.

  4. The following table provides descriptions of the PEAS TYPEs and associated SubTypes.

    PEAS Type PEAS TYPE Description PEAS SubType PEAS SubType Description
    ADD Case carded and PEAS record added systemically    
    CLS Case received for final closing TR Transfer
    PR Premature Referral
    Pipeline Pipeline case
    SP Special Processing case
    RI Restricted Interest case
    ACDS only ACDS only case
    NET Net Rate Interest Netting case
    SND Case received for issuance of a notice or determination letter Issue Case for issuance of a notice or letter
    INT Case received for interim processing Assess Interim Assessment
    Abate Interim Abatement
    DDJRET Case sent to Compliance (Appeals retains jurisdiction)
    STIPFF Stipulation sent for Filing by Counsel
    PREPSTIP Stipulation sent to Counsel for preparation
    SNDC Notice sent to Counsel for concurrence
    DCOTHER Case sent to Counsel for miscellaneous reasons, i.e. review, suspense
    DCJUR Case closed to Counsel jurisdiction for trial preparation (cc 43)
    INTCOMP Case sent for interest computation
    TR Case transferred
    Check Optional - ATE will receive and process payments
    OTH Case received for Refile or Other purpose not covered by any other TYPE code. It is the automatic TYPE default when using the Fast Import for Non closing function. Refile Return(s) for refiling to campus. This does not include returns for refiling to campus that were controlled on PEAS with TYPE CLS and an associated SubType
    Blank Other than refile
    TM Used when two or more TE's are working the case together and for case and interest reviews as appropriate.
    AIVP AIVP Type Code is created if the AIMS Indicator is "Y" to indicate yes, and a statute change is submitted through AIVP. An unassigned case with Type Code of AIVP is created and placed in the default APS PTM's Inbox on PEAS to request an update to the statute date on AIMS. Blank  
  5. PEAS Feature Codes

    • AT Account Transfer

    • CA Closing Agreement

    • CS Customer Service work

    • GT GATT case

    • MR Manual Refund

    • PA Premature Assessment

    • PC Post Closure work

    • SP Special Project

  6. PEAS Case Grade defaults to grade 6 and can only be changed to a higher grade by the PTM or TE with Lead Permissions. PEAS cases are graded according to the complexity of the work, and may be graded 6, 7, 8 or 9.

  7. Assigned is the date the case is assigned to the employee.

  8. Employee defaults to the name of the person importing the case, and can only be changed by the PTM or TE with Lead Permissions.

  9. Priority is used to identify a specific priority on the case from a drop-down list of options.

    • Statute — Imminent Statute

    • >100k — Deficiency over one hundred thousand dollars but less than one million dollars

    • >1m — Deficiency over one million dollars but less than ten million dollars

    • >10m — Deficiency over ten million dollars

    • TAS — Taxpayer Advocate Service (TAS) case

    • EX — Expedite for short statute or calendar cases

    • RELIEF — Innocent Spouse Case, full or partial relief granted

    • IA — Installment Agreement

    • ACCEPT — Accepted OIC

    • LIEN — CDP Lien case

    • TAMRA — Refund of overpayment plus interest due within 120 days after the court's decision becomes final

  10. Priority Date — date associated with the priority or date identified by management as the priority date. For example, if the priority is statute, the priority date is the earliest statute date for the returns included in the PEAS case. If the priority is expedite, the priority date is determined by management.

  11. Remarks — For local use, similar to the notes field on ACDS. Enter remarks as appropriate.

  12. Closing Code — A two-digit code to indicate how the PEAS case was closed.

    • 03 — Closed out of inventory

    • 20 — Returned to AO/ATM for additional work

    • 99 — Close an erroneous record

  13. Completed — The date completed. If more than one return is included on the case, this is the date the last return is completed.

8.20.10.6.2.2.4  (06-18-2014)
PEAS Suspense from Full Update

  1. The PEAS Suspense status of the case is displayed on the Update Case/Time screen.

  2. A button labeled "Case is Not in PEAS Suspense" is displayed when the case is not currently in suspense. Clicking on this button will display prior PEAS suspense records.

  3. A button labeled "Case is in PEAS Suspense [since MM/DD/YYYY] and cannot be closed" is displayed when the case is currently in suspense. Clicking on this button will display the current and any prior PEAS suspense records.

  4. Any case with PEAS Type Code CLS may be put in PEAS suspense. To create a PEAS suspense record from Update Case/Time, select the button labeled "Suspense" on the bottom of the screen. The "Date In" will default to the current date. "Date Out" will default to blank, and should remain blank until the user closes the suspense record by inputting a date equal to the date the suspense period ends. "Notes" may be input if needed.

  5. When placing a case in PEAS Suspense, a Reason Code which most accurately identifies the reason for the suspense must be selected.

    • S01-Waiting on AO for information/response

    • S02-Waiting on Counsel Attorney for information/response

    • S03-Waiting on Compliance for information/response

    • S04-Waiting on taxpayer to provide information/response

    • S05-Waiting for certified mailing list from CTF

    • S06-Waiting for H-freeze release

    • S07-Waiting on Account Transfer

    • S08-Waiting on Manual Offset

    • S09-Monitoring On-Line Adjustment

    • S10-Waiting on TCS information/response

    • S99-Other

  6. APS employees must create and update PEAS suspense records, including case activity entries, on their own assigned cases.

    Reminder:

    All Non-AIMS Adjustments must be suspensed and monitored until they are fully posted on TXMODA in compliance with IRM 8.21.2.11.4, Unpostable Closings. APS TEs are encouraged to systemically set a Suspense and Monitor Follow-up Date in PEAS instead of maintaining a hard copy "monitor folder" . APS PTMs and Leads can access the PEAS Suspense Reports for their Team or for an individual TE.

    Example:

    A Non-AIMS Adjustment (TC 291 Tax Abatement) input on Monday - Wednesday of a given cycle, may be in PN (pending status) by the following Monday. The TE can use IDRS CC: RECON to force the adjustment to post and then close their PEAS Suspense Record. For additional information about IDRS CC: RECON, see IRM 2.3.10, IDRS Terminal Responses, Command Codes MFREQ and RECON.

    Reminder:

    In addition to the mandatory monitoring requirement for all Non-AIMS account actions, certain processing actions on AIMS cases also have mandatory monitor and follow-up requirements:

    ADJUSTMENT TYPE IRM REFERENCE
    AQMS Selected Cases IRM 8.20.7.2.2, Cases Selected for AQMS Review
    Manual Refund IRM 4.4.19.15, Follow-up
    Multi-step Adjustments Cases requiring multi-step adjustment processing should be closed on ACDS (ACKCLS) and put in PEAS Suspense for monitoring as required.
    Quick Assessment IRM 3.17.244.2.7(1) d, Reviewing Quick, Prompt, Jeopardy, and Termination Assessment Requests
    Unpostable Team Adjustments All Unpostables corrected by the Unpostable Team must be placed in PEAS suspense and monitored until all transactions have posted.
  7. The table below provides PEAS suspense and monitor requirements based upon adjustment type.

    Adjustment Type Suspense & Monitor (Yes/No) Suspense Follow-up Setting Close PEAS when
    AIMS Adjustment (non-CIT case and not listed in table above) Yes 1-2 workdays adjustment shows PN status and case has been shipped to files
    AIMS Adjustment (CIT case or listed in table above) Yes 1-10 workdays adjustments fully post and case has been shipped to files
    Interim Adjustments (partial account adjustments AIMS or Non-AIMS) Yes 1-10 workdays adjustments fully post
    Non-AIMS REQ54 Input Yes 1-10 workdays adjustment is fully posted
    Non-AIMS Other (credit transfer, entity change, TC 52X, TC 971) Yes 1-10 workdays input transaction(s) fully post
    Special Processing Actions (excess collections, NMF adjustment, IRAF adjustment) Yes monitor every 10 workdays until posted requested transaction(s) fully post
    Unpostables Yes 1-10 workdays corrected unpostable transaction(s) fully post
    Other Updates non-IDRS/AIMS systems i.e. ISTS, AOIC, etc...) No if update shows immediately
    Yes if update does not show immediately
    If Yes, set follow-up based on system update timeframe. input action reflects on system
  8. APS Tax Examiners must apply the most appropriate suspense timeframe based on the system standards for their adjustment type. Utilizing PEAS Suspense and Follow-up instead of maintaining a paper file is the most efficient method for the following reasons:

    • Automated follow-up alerts instead of a paper monitor folder

    • PTM and/or Lead can pull PEAS Report to verify status of case and case suspense

    • TE knows their work product is complete and can employ best practices to improve quality and efficiency

    • Continual learning by TE to understand the cause of unpostables and how to causing them on future cases

    Reminder:

    Mondays are the preferential day to perform IDRS research to verify adjustment posting

  9. Managers and leads can edit and delete suspense records on any assigned case in the group.

8.20.10.6.2.2.5  (06-18-2014)
PEAS Return Level Fields

  1. At the PEAS return level, the following fields are displayed from the ACDS return level information. These items can only be updated from CASES.

    • "A" for AIMS. A value of Y, N or E is displayed. These values are defined in IRM 8.20.3.

    • PER for Tax Period. The tax period is displayed in YYYYMM format.

    • Statute Date and/or Statute Code is displayed as reflected in CASES. The PEAS statute date and/or statute code is always the same as the CASES statute date and/or statute code. These fields may only be updated from CASES.

  2. The following return level PEAS fields are available for update from PEAS:

    • Return Completed

    • Closing CD

    • ADJ Type

      Code Description
      N/A Not applicable. This is the default setting
      A AIMS Adjustment
      Q Quick Assessment
      OL On-line Adjustment
      MR Manual Refund
    • Input Date

    • Notes

  3. The AIMS closed field is automatically populated in the CASES return level during the monthly update of AIMS data to ACDS, and at the same time, the AIMS Closed field in PEAS is automatically populated from the ACDS CASES field. The PEAS field is display only and not available for update from PEAS or CASES.

8.20.10.6.2.3  (06-18-2014)
Import and Assign

  1. This feature enables the user to self-assign work previously identified to be received by the manager. Selecting "Import and Assign" takes the user to the "PEAS Import and Assign" search screen. The user should enter case identifying data in the search selection field, or, the user may select from a prior value entered during their current ACDS session. The program defaults to search for a case by WUNO. If WUNO was not used to identify the case, the user must change the default selection to correspond with the case identifying data from one of these other available options:

    • TPName

    • TIN

    • DKTNO

  2. The user must refine the search by selecting one of the following segments of the PEAS database:

    • Open

    • Closed

    • Both (open and closed)

  3. The Area defaults to the user's ACDS default Area/AOC.

  4. The user can change the Area/AOC by selecting another Area/AOC or National database from a drop-down list. The National database is included in the drop-down list for all PEAS users.

  5. Click on the (F)ind Cases Now button to obtain the search results.

  6. If the search produced the correct result, click on the TPName hyperlink to import the case into PEAS.

  7. If the user imports a workunit that consists of a key case and non-key case(s), and if the key case is selected first and PEAS TYPE CLS is selected, a warning message will inform the user of the total number of cases in the workunit and ask, "Do you want to add all of them?" If the non-key case is selected first, the user will not get the warning message, and must then "Import and Assign" each case in the workunit individually.

  8. The user will be required to input or verify the Received, TYPE, SubType, Case Grade, Assigned and Employee fields. The following fields can only be changed by the manager or lead:

    • Received date

    • Case grade

    • Assigned date

    • Employee, in which the reassignment option must be used

  9. If a case is returned to APS after closure, for correction or additional processing, the case will be reopened in PEAS. The import and assign feature will be used to re-assign the case to a TE. Whenever practicable, the case will be assigned to the same TE that processed the original case closing or interim action. The APS PTM or proxy will be required to input the following on returned cases:

    • PEAS type will be CLS or INT for interim action

    • PEAS feature code will be PC, for post closure

    • PEAS SubType will be PIPELINE

    • The APS PTM must verify the statute and update as necessary.

      Note:

      The TE must verify the correct feature code, type, subtype and statute are input after assignment.

    Note:

    See IRM 8.1.9.6.2 for information on cases that an Appeals Account Resolution Specialist (AARS) returns to Account and Processing Support (APS).

8.20.10.6.3  (06-18-2014)
Processing Employee Automated Systems (PEAS) Alert Form

  1. When a field or campus office closes a case, the ATM inputs an ATM approval (ACAPDATE) date which drops the case into PEAS. The PEAS Received Date is populated when the ACAPDATE is entered, even though the case may not actually be received by APS on that date. This case then becomes part of the APS inventory and must be assigned to an APS employee. This action begins the timeframe for APS processing.

  2. When a case with an ACAPDATE is not timely received, the APS PTM will prepare a PEAS Alert Form and attach it to the email notification to the ATM as outlined below.

  3. Generate the PEAS Alert Form using ACDS as follows:

    1. From the ACDS Home Page Click on the APGOLF Button.

    2. Click on the Forms and Letters Index in the APGOLF window.

    3. Click on the ▾ next to the Select Category Drop Down Menu and select Processing.

    4. Click on the PEAS Alert Form in the Select Form/Letter Window.

    5. You will have the option of generating a blank PEAS Alert Form, or selecting the case on ACDS which will auto-populate the case specific information.

    6. Complete the remaining entries on the PEAS Alert Form and click on Generate Form button.

    7. Do not use the Print option in ACDS, instead, click on the Printer Icon or use "ALT+R" .

    8. Select Print and from the Printer Options Menu, select Adobe as the printer to create a pdf file.

    9. Name the pdf file and save it to a folder of your choosing.

    10. With the completed PEAS Alert Form on your screen, click on the FILE button in the Tool Bar Menu and then click on Attach to Email.

    11. An email will open with your PEAS Alert Form attached. (See the If Then Table below and address your email accordingly).

      Reminder:

      Always encrypt any email which includes PII.

  4. The If/Then table below provides the time frame for each step of the PEAS Alert Form process:

    If... Then...
    APS is co-located with the ATM approving the case Send the PEAS Alert Form via email to the responsible ATM 5 days after the ACAPDATE is entered. In the Cc Line include the appropriate Field Area Director and your:
    • APS Area Manager

    • APS Technical Advisor

    Note:

    Set a follow-up flag on the email as appropriate.

    APS is not co-located with the ATM Send the PEAS Alert Form via email to the responsible ATM 15 days after the ACAPDATE is entered. In the Cc Line include the appropriate Field Area Director and your:
    • APS Area Manager

    • APS Technical Advisor

    Note:

    Set a follow-up flag on the email as appropriate.

    There is no resolution or contact by the responsible ATM 20 days after the entered ACAPDATE Forward the original sent email and insert "Second Request" in the email subject-line. Send the email to the responsible ATM and include the appropriate Field Area Director and the appropriate Senior Operations Advisor (SOA) in the Cc Line along with your:
    • APS Area Manager

    • APS Technical Advisor

    Note:

    Set a follow-up flag on the email as appropriate.

    There is no contact with APS by the SOA, the Field Area Director, or the ATM by the 25th day, or if the missing file issue could not be resolved The Director, APS will elevate the issue to the Director, Policy, Quality, and Case Support (PQS), outlining the situation
  5. During this process, both APS and field or campus offices will continue to look for the missing case file.

    1. If the ATM finds the case, the original ACAPDATE will not change and the ATM will immediately send the case to APS. Use of Form 3210, Document Transmittal is recommended. The ATM will communicate with all parties to let them know the case has been found. Update the PEAS Alert Form to record where and when the case was found.

    2. If APS finds the case, the original ACAPDATE will not change. APS will communicate with all parties to let them know the case has been found. Update the PEAS Alert Form to record where and when the case was found.

    3. If the case cannot be found by the 25th day, the field will coordinate with APS and recreate the case. The SOA will work with the Director, APS, to determine the appropriate ACAPDATE (the original date or a new date depending upon circumstances).

  6. The ATM of the originating unit is responsible for reporting any potential disclosures of PII for missing cases. See IRM 10.5.4, Incident Management Program for information regarding the servicewide incidence management program.

  7. APS will retain the PEAS Alert Form for historical record and data gathering purposes until no longer needed.

8.20.10.6.4  (01-13-2012)
Timesheet Functions

  1. The timesheet function menu for APS employees provides the following options:

    • Balance time for a day

    • View timesheet for a month

  2. In addition, lead tax examiners will also have the following options:

    • Check for Unbalanced Days

    • Add Non TOD Reservation

  3. Managers have the additional following options:

    • View Employee Case Activity

    • Add Non TOD Reservation

8.20.10.6.4.1  (01-13-2012)
Balance Time for a Day

  1. APS employees are required to enter and balance time for each day during the month, based on their TOD.

  2. Non-APS employees with a Processing Support ACDS account are placed on a part-time TOD in order to allow them to charge direct and indirect time spent on processing activities, but they are not required to balance a timesheet.

  3. When the user selects "Balance time for a day" the resulting daily timesheet will default to display the current date in the heading at the top center of the page.

  4. A color coded calendar for the current month is displayed on the left side of the page. The month can be changed by selecting the month and year from drop down lists and clicking on "Change Month" .

  5. Employees are required to balance their PEAS timesheet daily. All timesheets must be balanced prior to the month-end processing cut-off which is generally close of business on the last work day of the month. Managers may establish an earlier cut-off if necessary.

  6. End-of-Month processing must be completed by close of business on the first working day of the month.

8.20.10.6.4.1.1  (01-13-2012)
Direct Time

  1. Direct time is time charged to returns processing or case work. Direct time is charged in fifteen minute increments.

    Time Spent on Activity Timesheet Entry Format
    Less than 15 minutes 0
    15 minutes .25
    30 minutes .5
    45 minutes .75
    1 hour 1
  2. Direct time includes the following case related activities:

    Line Number Timesheet Activity Description/Examples
    3 DIMS
    • Running ACDS Docket List

    • Researching location of docketed administrative files

    • Contacting source of the notice to request the file

    • Research systems (i.e. AIMS/IDRS/CATS) to identify file location

    • Request file from special search

    • Update DIMS Tracking System

    • Review petition from Counsel

    4 Reports
    • Working assigned reports, i.e. AMATCH, ACDS follow-up reports, etc.

    • Timesheet preparation

    • Statute Reports

    • IVL

    • Tax Court Calendar input, reports

    5 ACDS Updates
    • ACDS corrections requested by AO/ATM

    • Address changes

    • TIN changes

    • Statute updates

8.20.10.6.4.1.2  (06-18-2014)
Indirect Time

  1. Indirect time is charged to other activities not directly related to returns processing or case work. Indirect time categories are described in the table below.

    Line Number Timesheet Activity Description/Examples
    6 Photocopy
    • FOIA requests

    • TIGTA requests

    7 Meetings
    • Team meeting

    • Office meeting

    • Town hall meeting

    • Mini-sessions held within the unit to discuss procedural issues

    8 Training
    • Official training class

    • Out-service training

    • On-the-job instructor training as either student or instructor, unless this time is applied directly to a case

    • CPE

    • Computer and software training

    • Instructor preparation

    9 Mail
    • Opening mail for office

    • Processing incoming mail specifically for APS

    • Metering outgoing mail

    • Preparing UPS mail documents

    • Researching mail

    10 SETR
    • Entering time into the SETR system

    • Printing out timesheets/validate entries

    • Resolving SETR problems

    11 Management
    • Acting assignments

    • Case reviews/workload reviews

    • Lead responsibilities, i.e. assign cases, coordinate responses, etc.

    12 Details/Special Assignments
    • Special projects assigned by management

    • Special duty assignments, such as CFC or Savings Bond Coordinator

    • Working on special committees, such as EEO, Federal Women's Program

    • Preparing presentations for delivery within the organization

    13 NTEU
    • Any official business with NTEU done during work hours should be charged to NTEU time

    14 Break time
    • Enter break time in 15 minute increments. .25 = 15 minutes, .50 = 30 minutes.

    15 Other
    • General research

    • General filing

    • Purging files

    • Travel Documentation

    16 Leave - Annual
    • Self-explanatory

    • Must match SETR

    17 Leave - Sick
    • Self-explanatory

    • Must match SETR

    18 Leave - Admin/Other Officially approved leave for, but not limited to:
    • Blood donation

    • Jury duty

    • Weather related

    18 Holiday
    • Used to account for time on an official holiday to allow the employee to balance time for the day

    • Must match SETR

    19 Credit/Comp/Relg Taken Officially approved leave
    20 Comp Time Memo entry to indicate the number of hours of compensatory time earned
    21 Overtime Memo entry to indicate the number of hours of overtime earned

8.20.10.6.4.2  (06-18-2014)
View Timesheet for a Month

  1. This function allows the employee the option to view or print their monthly timesheet for either the current or prior months.

  2. The PTM or employee with Lead permissions can view or print a timesheet for the current month or a prior month, for any employee in the team by selecting the name from the drop-down list.

  3. The default setting is for the current month sorted by assigned date. The user may change the settings to select a prior month, if available, and/or change the sort to "Sort by TP" . The user may select the desired settings from the drop-down lists. If the settings are changed, the user must click on the (G)enerate timesheet button to refresh the page.

  4. When the timesheet is initially viewed on-screen, the case names are hidden. Clicking the push button labeled "Show Cases" displays the case names for viewing. Clicking the button labeled "Hide Cases" hides the case names for viewing. The case names are listed when the timesheet is printed.

  5. Clicking the button labeled "Display [Month Year] for Printing" results in the print options page. The user may accept the default settings or choose from the available options. The default settings are to print zeroes as dashes, put one separator line between cases, and not print the indirect hours details page. Clicking the (P)rint button loads the printable version of the timesheet to the screen for printing.

  6. The printable version of the timesheet includes a "BALANCED FOR DAY?" indicator at the bottom of the page. The indicator is either "Y" for "Yes, balanced" or "N" for "No, not balanced" . A PEAS user that is required to balance a timesheet must balance each day and have a "Y" indicator on each day prior to month-end processing.

8.20.10.6.4.3  (06-18-2014)
Functions Available to the PTM and/or Employee With Lead Permissions

  1. APS PTMs and/or employee with Lead permissions have the following functions available to them on PEAS:

    1. View the employee's case activity

    2. Checking for unbalanced days

    3. Adding non TOD reservations

8.20.10.6.5  (06-18-2014)
PEAS Managers

  1. APS managers have additional menu items to assist in assigning and monitoring inventory within their group.

  2. Where there are multiple processing teams in one location, the employees will be assigned by group to their APS PTM. This will allow reports to be generated by employee and by group.

    PEAS Menu Item Description
    Assign Cases Appears only when there are cases to be assigned along with the number of cases to be assigned.
    Fast Import for Closing – WUNO Allows the APS PTM or employee with lead permissionsto import cases for closing into PEAS inventory. The case is placed in the PEAS unassigned inventory with PEAS type. The user can import all cases and/or returns for the workunit.
    Fast Import for Non-Closing-DKTNO Allows the APS PTM or employee with lead permissions to import cases for closing into PEAS inventory by docket number. The case is placed in the PEAS unassigned inventory, with PEAS type CLS. The user can import all cases and/or returns for the workunit.
    Fast Import for Non-Closing Allows the APS PTM or employee with lead permissions to import cases for other than closing action into PEAS inventory by workunit number. The case is placed in the PEAS unassigned inventory, with PEAS type OTH. The user can import all cases and/or returns for the workunit.
    Reassign Case Provides the ability to reassign a PEAS case from one PEAS employee in the team to another PEAS employee. Requires APS PTM or employee with lead permissions within the same team. Special functionality is available for co-located campus teams which allows reassignment between groups.
    Transfer Case Provides the ability to transfer a PEAS case from one PEAS office to another PEAS office nationwide.
    Check INBOX Displays and a number appears if cases are being transferred to your office.
    Check OUTBOX Displays and a number appears when there are cases being transferred from the office. The user can recall an erroneously transferred case up until the time the case is accepted by the receiving office.
    Manager proxy administration Allows the APS PTM to designate an employee as an acting manager. Based on the dates entered, the manager functionality will be given to the employee designated. At the end date the manager permissions are removed automatically.

8.20.10.6.6  (06-18-2014)
Employee Evaluations/Appraisals

  1. PEAS employee evaluations/appraisals provides the following functionality which is consistent with what is available to the ATM:

    • live case reviews

    • annual appraisal

    • closed case reviews

    Exception:

    APS Complex Interest Team Critical Job Elements are not loaded in PEAS so this function is not available for APS-CIT evaluations and appraisals.

8.20.10.7  (06-18-2014)
PEAS Reports

  1. Inventory Report - The PEAS inventory report provides a list of each APS employee's inventory, broken down by total key cases, total cases (including reference and related cases) and total returns.

    1. The report lists inventory broken down by closings, statutory notices of deficiency/notices of determination, interim actions and other.

    2. Total on closed volume includes cases closed in the past 30 days.

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

  2. Suspense Report - the Suspense report provides a current listing of all cases held in suspense for each APS employee.

    1. The list is sorted by reason code.

    2. The following categories are included:

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

      • Cases in suspense over 30 days for the same Reason Codes in above;

      • Cases in suspense less than 120 days, and over 120 days for Reason Code S07;

      • Cases in suspense less than 60 days and over 60 days for Reason Codes S08 and S09.

    3. The N in the total column refers to the number of days for each reason code.

  3. Open Inventory Report (by AIR Category) - The Open Inventory Report (by AIR Category) lists each APS employee's inventory, broken down by AIR (Appeals Inventory Report definitions), as well as by number of days in inventory.

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

  4. Closed Inventory Report (by AIR Category) - The Closed Inventory Report (by AIR Category) provides a list of each APS employee's closed inventory for a specific period of time, broken down by AIR category.

    1. From the Closed Inventory Report screen, choose a report period from the drop down list and click create report.

  5. P Measure Report - The P Measure Report provides cycle time for the various process measures on non-docketed workunits. The report is by APS employee and case type.

    1. From the P Measures report screen, choose a report period from the drop down list and then click create report.

  6. D Measure Report - The D Measure Report provides cycle time for the various process measures on docketed workunits. The report is by APS employee and case type.

    1. From the D Measures report screen, choose a report period from the drop down list and then click create report.

  7. ACDS Overage Inventory Report - The ACDS Overage Inventory Report lists cases which have been assigned in PEAS that are still open on both ACDS and PEAS, which are considered overage.

    1. Statutory Notice of Deficiency and Notice of Determination cases are considered overage after 10 days.

    2. All other types of work are considered overage after being assigned in PEAS for 30 days or more.

  8. IDRS Overage Inventory Report - The IDRS Overage Inventory Report lists cases which have been assigned in PEAS that are closed on ACDS but still open on PEAS and are considered overage.

    1. Statutory Notices of Deficiency and Notices of Determination are considered overage after 10 days.

    2. Special Processing/Restricted Interest are considered overage 60 days after ACDS is closed.

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

  9. Potential Overage Inventory Report - The Potential Overage Inventory Report provides a list of cases assigned on PEAS and not in suspense for nine or more days. If previously in suspense, then the suspense time is subtracted from the total number of days on PEAS.

    1. The PEAS Potential Overage Inventory menu provides a drop down box of available report dates. If there are no potential overage cases, the screen will indicate that there are no cases to report.

  10. Average Hours/Cycle Time Report - The Average Hours/Cycle Time Report lists each APS employee and includes the number of cases by case type, average cycle time by case type and total number of all cases.

  11. Direct/Indirect Time Report - The PEAS Direct/Indirect Time Report lists each category used to account for the APS employee's time each day as reported on PEAS. It includes total hours worked.

  12. Follow-Up Report - The Follow-Up Report allows the user to run a report of cases with follow-ups set. It can be run for specific cases or all cases, for a specified number of warning period days, with or without a filter.

  13. Statute Report - The Statute Expiration Report provides a list of cases with statute dates through the "Statute through date" entered. Based on permissions, a statute report can be created for any of the following:

    1. Area - All or by each Processing Area

    2. AIMS Office Code (AOC)

    3. Post of Duty (POD)

    4. Group

    5. APS Employee

    6. STATCODE parameters choice: Exclude TBOR2; Exclude TBOR2, CSED and XCSED; TBOR2 only, XCSED only; or ALL

    7. STATCODE XXXXXX (Other as locally defined)

    8. Statute through date

    9. Include SN/Court Entered PEAS

    10. Include PEAS with closing codes

  14. IVL Report - The IVL Report is a PEAS inventory list that can be run for all cases in the workunit or just PEAS inventory.

    1. This report is for use during the annual physical inventory validation or as directed by management.

    2. The format of the report is consistent with the IVL reports generated for Appeals Technical Employees (ATE).

    3. There is an option to include closed cases in inventory by clicking the box to insert a check mark when running the report. The default setting is blank, which does not include closed cases in inventory.

    4. The sort criteria must be selected from the following selections in a drop-down list:

      • TPNAME

      • WUNO

      • ASSIGN DATE

      • STATUTE DATE

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

      • All PEAS employees on the team - the manager or lead has permission to generate a combined inventory listing that includes all cases in the team's inventory.

      • Individual PEAS employee by name - the manager or lead has permission to generate an individual listing for any employee on the team and the APS employee has permission to generate his or her own inventory listing.


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