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8.4.1.1
(10-26-2007)
Introduction to Docketed Cases
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This section covers the processing of a docketed case from the time it appears on the Docket Information Management System
(DIMS) until the time the case is closed.
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This section covers the procedures for all docketed cases regardless of the type of tax involved.
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Many of the same procedures are used on Campus S Docketed cases. However, there are some unique procedures that apply solely
to the Campus S Docketed cases which are covered in IRM 8.4.2.
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See IRM 8.7.1.10 for information covering Appeals Involvement in Docketed IRC 7430 Cases.
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The procedures explain and/or provide references to cover Tax Examiners, Appeals Officers, and Tax Computation Specialists
involved in processing docketed cases.
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References to Appeals Officers also include the Appeals Team Case Leaders.
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References to Examination include the Examiners in Small Business and Self Employed (SB/SE), Large and Mid-Size Business (LMSB)
and Tax Exempt and Government Entities (TE/GE) groups.
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