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Part 8. Appeals

Chapter 10. Appeals Reports and Projects

Section 1. Internal Reports

8.10.1  Internal Reports

8.10.1.1  (10-26-2007)
General Explanation for Reports

  1. There are numerous reports that are used to control all of Appeals inventory. Automated systems are used to accurately monitor and control Appeals inventory and produce management information statistics.

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

  3. Physical validation of inventory is also required annually. This section describes the AIMS, AMATCH and ACDS reports produced to ensure inventory accuracy.

  4. A separate program, ACDS Ad Hoc, was designed to enable a local office to create ad hoc reports that might be needed that are not included in the predefined ACDS reports.

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

    • DEFINITION: A definition of what each report contains.

    • OBJECTIVE: The overall objective for each report.

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

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

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

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

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

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

    • RETENTION: Retain the "worked" copies of all summary reports for one year from the end of the fiscal year in which the report was generated. Documentation of research used, i.e., IDRS prints, CATS prints, correspondence copies, etc., must be stapled to the appropriate list and retained. AMATCH report retention periods are listed below in IRM 8.10.1.2.11.

8.10.1.2  (10-26-2007)
AMATCH - Audit Information Management System (AIMS)

  1. Match program that performs numerous tasks. The AIMS files are manually downloaded monthly based on the AIMS cycle date. This data is then posted to ACDS. There are numerous mismatch reports generated these reports are used by the Appeals Processing Services staff to ensure proper AIMS and ACDS controls are established. The program updates ACDS as follows: Adds the Primary Business Code (PBC) for AIMS returns; Moves the PBC to the CASE level for each record; Adds the activity and project code to the return level; Updates the project code on the CASES screen based on the priority order set in the program; Adds the activity code to the CASES table (not visible on the screen display); Updates the source code to CE based on indicators in the AIMS file.

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

  3. The Detroit Computing Center will furnish current AIMS information monthly. The data is usually available on the Thursday following the AIMS extraction dates outlined in Document 6209. The designated headquarters program analyst will post the AIMS data to ACDS when it is available, but after monthend processing has occurred. The analyst will notify the offices when the AIMS data is available.

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

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

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

  7. AMATCH will produce the following mismatch listings:

    • Side-by-Side Mismatch Listing by TIN

    • Side-by-Side Mismatch Listing by Name

    • Returns on AIMS Not on ACDS Open

    • Returns on ACDS Open Not on AIMS

    • Returns with Mismatched Data

    • Returns with Mismatched Statute Information

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

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

      Note:

      The program defaults to status 81. The AIMS Status 81 list is required monthly, You can also use this option to generate a list for any status from 80 through 89.

    • AIMS Status 90 List

    • AIMS Status 90 List (cc 33 Only)

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

    • ACDS open and closed databases

    • IDRS

    • CATS

    • AIMS Status 81 Listings

    • AIMS Table 30.1

  10. The following steps apply to working all of the AMATCH listings:

    1. Research - collect information from all resources available. Retain documentation.

    2. Analyze - review and determine appropriate action.

    3. Action - take appropriate action.

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

8.10.1.2.1  (10-26-2007)
Side-by-Side Mismatch Listing

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

8.10.1.2.2  (10-26-2007)
Returns on AIMS Not on ACDS Open

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

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

    2. For each return listed on the list, research ACDS by name and TIN in the open and closed ACDS database for your Area. If the case is not found, research the combined open and closed National ACDS database. Check for the correct name, TIN, and/or MFT. If any of these data elements are erroneous (i.e., transposition error, typographical error, etc.), make the appropriate correction to ACDS.

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

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

    5. Search open and closed office files.

    6. Request TXMOD/IMFOL to determine last known file location.

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

8.10.1.2.3  (10-26-2007)
Returns with Mismatched Data

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

    • AOC - the ACDS AOC does not match the AIMS AOC

    • Status 80 with DKTNO

    • Status 82 with no DKTNO

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

8.10.1.2.4  (10-26-2007)
Returns with Mismatched Statute Information

  1. A listing of returns where the AIMS statute date does not match the ACDS statute date (i.e., AIMS reflects 12/31/1999 while ACDS reflects statute code "A" for 872–A; or AIMS reflects 12/31/1999 while ACDS reflects statute code DOCKT).

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

    2. Update the system which reflects the erroneous date.

8.10.1.2.5  (10-26-2007)
AIMS Status 81 List

  1. DEFINITION: The data extracted at Detroit will include AIMS files in status 81 . This report includes all cases that are in AIMS status 81. It lists those tax periods closed to Appeals status by Compliance or a Campus which at the time of printing have not been updated to the appropriate active non-docketed/docketed status on AIMS.

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

  3. FREQUENCY: It is required that the AIMS Status 81 list be generated within three business days of receipt of notification from headquarters that the AIMS data is available. It is required that this list be worked monthly.

  4. PROCEDURES:

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

    2. Check AIMS to determine if the status has changed since the list was run.

    3. Check ACDS open and closed databases. Search by Name and by TIN. If the return is controlled, update AIMS to the appropriate status. Update the ACDS AIMS indicator at the return level to "Y" .

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

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

    6. Check office files for any information relating to the return and its disposition.

    7. Check CATS and outgoing Forms 3210 to determine if the return was transferred to another Appeals office.

    8. Check AIMS for related tax periods. If there are others in Appeals status, review the administrative file(s) to see if the missing year is associated.

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

    10. Compliance may have inadvertently sent the file to the Campus when it was closed to Appeals. Request the file using the DLN of the TC 300 for zero dollars with disposal code 07, 11, or 12.

    11. Work with Compliance (1XXX or 2XXX EGC) or the Campus (5XXX EGC) on those cases that you cannot locate. Ask them to provide a copy of the acknowledged Form 3210 which transmitted the case to your office. If no Form 3210 can be found, follow the procedures below to return the database to Compliance.

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

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

  5. IMPACT: This list is critical for the accuracy of the AIMS database. the AIMS Status 81 list works in conjunction with the other AMATCH lists and impacts on the accuracy of the office's physical inventory.

8.10.1.2.6  (10-26-2007)
AIMS Status 90 List

  1. DEFINITION: This is an alphabetical listing of returns in status 90 when the AIMS information was extracted. The AIMS Closings (Table 30.1) report further separates non-docketed closings and docketed closings. The AIMS closings report is the source document to be used to input a date in the AIMSCLSD field at the case level in CASES.

  2. OBJECTIVE:

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

    2. May be used to track and follow-up on tax year closings forwarded to APS.

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

  3. FREQUENCY: It is required that the AIMS Status 90 List be generated within three business days of receipt of notification from headquarters that the AIMS data is available. It is required that this list be worked monthly to input the AIMSCLSD date. Other uses for this report are optional.

  4. PROCEDURES:

  5. Verify that all returns in the workunit that were required to be on AIMS are listed on the AIMS Closings report before you input a date in the AIMSCLSD field.

  6. If not all returns in a workunit that were required to be on AIMS are listed on the report, you must wait until the last return in the workunit appears on a subsequent AIMS Closing report before you input a date in the AIMSCLSD field.

  7. If all returns are listed, and all have the same date in the "STATUS DATE" column, input that date in the AIMSCLSD field. If different dates are shown, circle the latest date and input that date in the AIMSCLSD field. Check off each return for which you were able to input an AIMSCLSD date for the workunit.

  8. Highlight the returns for which you were not able to input an AIMSCLSD date. Continue to work the highlighted returns with the subsequent report(s) until all returns listed in a workunit appear on a report. Then check off the return and indicate the AIMSCLSD date used for the workunit on the prior report(s). Circle and input the latest date in the AIMSCLSD field.

  9. IMPACT: Use of this list to accurately input the AIMSCLSD date is critical for database accuracy. The AIMSCLSD date is used in statistical reports that measure the length of the Appeals process.

8.10.1.2.7  (10-26-2007)
Further Research for Resolving Mismatches

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

  2. If Appeals secured the return and no administrative file can be found, analysis of the transcript may indicate a credit balance. If the designated office official determines an assessment is appropriate, prepare Form 5403 to process the assessment. Use copy procedures and attach a copy of the transcript. Note Item A "protective assessment" . Retain all appropriate research documents.

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

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

    2. A completed Documentation Checksheet (Exhibit 8.20.9 - 2) and all supporting documentation should be submitted to the Area Manager or Processing Manager for approval. The manager will initial the checksheet as indicated on the form.

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

    4. Fax or mail legible copies of the approved Form 5403, Document Checksheet and all supporting documentation to the designated Headquarters analyst.

    5. The APS manager will initial and date Form 5403, item D, and fax or mail legible copies of the approved Form 5403, Document Checksheet and all supporting documentation to the designated Headquarters analyst.

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

    7. If unusual AIMS problems cannot be resolved locally, they should be reported to the appropriate Headquarters program analyst.

    8. If the AIMS record reflects a deficiency amount proposed by Examination, it is necessary to notify the taxpayer when attempts to locate the return/administrative file have been unsuccessful and a determination is made to delete the AIMS record. Briefly explain to the taxpayer that we are unable to locate his/her file and the office is officially closing the case on a "no change" basis. If transcript research reveals an appropriate assessment by Appeals, taxpayer notification is not required. Create an office file (if one has not already been prepared) and retain the copy of taxpayer notification for three years.

8.10.1.2.8  (10-26-2007)
AMATCH Retention

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

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

  3. Headquarters will retain copies of the AIMS Status 90 list (Closing Code 33 only) for three years from the end of the fiscal year of the report. The local offices should retain supporting documentation for returns closed with closing code 33 for three years from the end of the fiscal year of the closing.

8.10.1.3  (10-26-2007)
AIMS Reports

  1. TC 424 Rejects Report. When a command code AM424A is processed to AIMS, a skeletal account is established in STATUS 81, and the TC 424 is processed to the master file. If the TC 424 is unpostable at the master file, the account is not established on AIMS, and subsequently appears on the TC 424 Rejects printout generated weekly at the Campus. The register will be distributed to the Appeals offices. Retain 424 listings for 6 months after correction.

8.10.1.4  (10-26-2007)
ACDS Summary Reports

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

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

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

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

  5. From the Case Inventory Reports Menu, the following pre-defined Summary Reports are available:

    • Statute Expiration Report

    • Statutory Notice Report

    • Follow-up Reports

    • AO Inventory List

    • Alpha List

    • WUNO List

    • Closures Report

    • AIMS Status Report

    • Docketed Case Report

    • Petitioned SN Report

    • Unassigned Report

    • Duplicate/Missing Keycase List

    • AQMS Field Office Report

  6. From the Follow-up Reports Menu, the following follow-up reports are available:

    • ACKCLS

    • ANSWER

    • APPEALED

    • COURT

    • DCJUR

    • DCOTHER

    • DDJRET

    • DECENT

    • DKLSTxxx

    • FILERCVD

    • INTERIM

    • ORDENT

    • PETNRCVD

    • REJECT

    • SNDC

    • STIPFF

    • TRxxx

    • LOCAL ACTION

    • MEGA FOLLOW-UP

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

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

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

8.10.1.4.1  (10-26-2007)
Statutory Notice Report (Notice of Deficiency Report)

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

  2. OBJECTIVE: To monitor and control all Notices of Deficiency and Determination letters issued by Appeals and any non-petitioning spouse cases from Compliance/Campus/Appeals awaiting interim assessment.

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

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

  5. REPORT PARAMETERS:

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

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

    • Include cases with closing codes? Not required.

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

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

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

    • Print earliest Statute Date? Select this parameter.

  6. PROCEDURES:

    1. Verify that the SND date on the report matches the date on the notice of deficiency.

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

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

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

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

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

      Note:

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

  7. IMPACT: The Statutory Notice of Deficiency Report works in conjunction with the statute report.

8.10.1.4.2  (10-26-2007)
Follow-up Reports

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

    Note:

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

  2. Follow-Up on or before date: The program defaults to a date equal to the last day of the current month. For reports that are due monthly, change the "follow-up on or before date" to a date equal to the last date of the following month at a minimum. You may also use a later date at your office's discretion. The later the date, the greater the number of cases that will appear on the follow-up report.

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

    • TPNAME - by taxpayer name

    • TODATE

    • AO - by appeals officer

    • DC OFFICE - by Counsel office

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

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

    • Office

    • Group

    • AO

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

  5. ACDS OFFICE CONFIGURATION: ACDS will generate a date on the follow-up reports in a column headed "FOLLOW UP DATE" equal to the TODATE plus the number of days entered in the office configuration. The Area's ACDS Systems Administrator should select ACDS ADMIN, Manage Offices, Office Administration Update, to enter the number of days specified in the table below. This sets the timeframes for all of APS. Under no circumstances should the timeframes be greater than the following:

    ACDS Office Configuration Field Name # of days Description
    DEFAULT 30 Adds 30 days to SN expiration date to set the default date for the Statutory Notice of Deficiency report
    ACKCLS 10 Adds 10 days to the TODATE to set the follow-up date for a case with ACTION = ACKCLS (awaiting acknowledgment of closing)
    ANSWER 120 Adds 120 days to the TODATE to set the follow-up date for a case with ACTION = ANSWER (sent to Counsel for answer)
    APPEALED 180 Adds 180 days to the TODATE to set the follow-up date for a case with ACTION = APPEALED (appealed Tax Court case)
    COURT 100 Adds 100 days to the TODATE to set the follow-up date for a case with ACTION = COURT (tried and decision entered)
    DCJUR 180 Adds 180 days to the TODATE to set the follow-up date for a case with ACTION = DCJUR (in Counsel jurisdiction)
    DCOTHER 60 Adds 60 days to the TODATE to set the follow-up date for a case with ACTION = DCOTHER (in Counsel for review, suspense, etc.)
    DDJRET 60 Adds 60 days to the TODATE to set the follow-up date for a case with ACTION = DDJRET (in Compliance, jurisdiction retained)
    DECENT 45 Adds 45 days to the TODATE to set the follow-up date for a case with ACTION = DECENT (decision entered by Tax Court)
    DKLSTxxx 15 Adds 15 days to the TODATE to set the follow-up date for a case established from Docket List information only, with ACTION = DKLSTxxx (Docket List received - awaiting administrative file)
    FILERCVD 15 Adds 15 days to the TODATE to set the follow-up date for a case with ACTION = FILERCVD (administrative file received - awaiting petition)
    INTERIM 30 Adds 30 days to the TODATE to set the follow-up date for a case with ACTION = INTERIM (Interim action requested)
    ORDENT 100 Adds 100 days to the TODATE to set the follow-up date for a case with ACTION = ORDENT (order of dismissal entered by Tax Court)
    PETNRCVD 15 Adds 15 days to the TODATE to set the follow-up date for a case established from Tax Court petition information only, with ACTION = PETNRCVD (petition received - awaiting administrative file)
    PREPSTIP 60 Adds 60 days to the TODATE to set the follow-up date for a case with ACTION = PREPSTIP (forwarded to Counsel for stipulation preparation)
    REJECT 30 Adds 30 days to the TODATE to set the follow-up date for a case with ACTION = REJECT (rejected from APS)
    SNDC 30 Adds 30 days to the TODATE to set the follow-up date for a case with ACTION = SNDC (SND sent to Counsel for concurrence)
    STIPFF 45 Adds 45 days to the TODATE to set the follow-up date for a case with ACTION = STIPFF (stipulations sent to Counsel for filing with the Tax Court)
    TRxxx 30 Adds 30 days to the TODATE to set the follow-up date for a case with ACTION = TRxxx (transferred to another Area Appeals Office)

8.10.1.4.2.1  (10-26-2007)
ACKCLS

  1. DEFINITION: This report lists all cases forwarded for closing to the closing function (i.e., APS, the originator, etc.) and for which a return receipt has not been received.

  2. OBJECTIVE:

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

    2. To monitor statute dates until acknowledgment is received.

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

    Note:

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

  4. ACKCLS Follow-up Number of Days: 10

  5. PROCEDURES:

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

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

    3. Cases above the line are to be researched.

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

    5. Check the AIMS status.

      Note:

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

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

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

8.10.1.4.2.2  (10-26-2007)
ANSWER

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

  2. OBJECTIVE:

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

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

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

  4. ANSWER Follow-up Number of Days: 120

  5. PROCEDURES:

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

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

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

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

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

8.10.1.4.2.3  (10-26-2007)
APPEALED

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

    • case tried by the Tax Court,

    • decisions entered without a waiver paragraph.

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

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

  4. APPEALED Follow-up Number of Days: 180

  5. PROCEDURES:

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

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

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

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

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

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

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

8.10.1.4.2.4  (10-26-2007)
COURT (Optional)

  1. DEFINITION: This report lists all tried cases in Appeals inventory with a decision entered awaiting the 90–day appeal period. Cases will appear on the report until they are returned to Appeals for closing. Use of this ACTION code is optional.

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

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

  4. COURT Follow-up Number of Days: 100

  5. PROCEDURES:

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