IRS Docket List

8.4.1.6  (10-26-2007)
Docket List

  1. The Docket List is a list of cases docketed by U.S. Tax Court. The list is prepared by Counsel after the Tax Court serves the taxpayer's petition(s) to the Commissioner. Counsel E-mails the list as an attachment to employees in various Operating Divisions/functions who are members of an E-mail distribution list maintained by Counsel. The list is used as a tool to assist source functions determine if a case is docketed.

  2. The hard-copy Docket List shows:

    • Docket List Number

    • Date List Prepared (by Counsel)

    • Date Petition Served (on IRS)

    • Docket number(s)

    • Notice Date (date of notice of deficiency or other determination letter or notice)

    • Taxpayer(s) name, address, and TIN(s)

    • Year(s) petitioned

    • Signed by Both? (Y , N or Blank)

    • Postmark (Date or Blank)

    • Source of Notice (If known. Where no deficiency notice is attached to the petition, the source is listed as unknown.)

    • Appeals Office

    • Counsel Office

  3. In addition to creating and distributing the hard-copy Docket List by E-mail, Counsel also posts the Docket List as a file to a server. Appeals downloads the Docket List file from the server and posts it on its automated system, "Docket Information Management System (DIMS)" , a sub-system of the Appeals Centralized Database System (ACDS). DIMS is used in lieu of the hard-copy Docket List.

  4. After the electronic file from Counsel is posted to DIMS, users are able to print either the entire list or sort the list so that it contains only the cases they control or need to locate.

  5. The automated DIMS system is available to both Appeals and non-Appeals employees responsible for issuing and monitoring notices or letters containing Tax Court rights.

  6. Access to DIMS is obtained through the Online 5081 process.

  7. Appeals Processing Services (APS) uses DIMS to monitor the Docket List. See IRM 8.4.1.6.3.

8.4.1.6.1  (10-26-2007)
Docket List Responsibilities

  1. Operating Divisions and functions who issue notices of deficiency, notices of determination, or any other letter or notice with United States Tax Court rights are responsible for monitoring the Docket List to determine if a petition is filed in response to a letter or notice they issued.

  2. If a petition is filed, the case must be located, processed for closing and transmitted to Appeals within ten (10) calendar days of the receipt of the Docket List.

  3. The U.S. Tax Court requires the filing of an "answer" by the Commissioner of Internal Revenue in all docketed tax cases.

  4. Employees responsible for monitoring the Docket List must be aware of and take all necessary actions to ensure Counsel receives docketed administrative files with sufficient time remaining to meet the due date established by the U.S. Tax Court to answer the petition.

  5. The "answer due date" , or the time within which the petition must be answered, is set by the Tax Court at sixty (60) days from the date the petition is served on the IRS. The answer due date for small tax case petitions is the same as it is for regular tax case petitions.

    Note:

    The answer due date is clearly identified on the TLCATS Case Screen 1 in the "Answer Due Date" field.

  6. Counsel needs time to prepare its answer, therefore APS must make every effort to card the administrative file and send it to Counsel via a mail delivery system that ensures it is received in Counsel no later than twenty (20) days prior to the answer due date.

8.4.1.6.2  (10-26-2007)
Time Line From Date Petition Served to Answer Due Date

  1. The following table provides a time line for various actions required, beginning on the day the petition is served on the IRS.

    DAY ACTION REQUIRED
    1 Petition served on IRS
    1 - 3 Docket List prepared and distributed
    Docket List uploaded to DIMS
    1 - 10 ODs/functions monitor Docket Lists to identify, locate, close, and transmit docketed files to Appeals.
    11 - docketed administrative file received in Appeals ODs/functions continue process to identify, locate, close, and transmit docketed files to Appeals.
    APS (Centralized DIMS) searches for docketed files not yet received.

    Note:

    Within 2 days of receipt, APS acknowledges, cards and transmits file to Counsel for answer.
    40 APS creates dummy file for answer if file not received timely.
    60 Answer Due Date

8.4.1.6.3  (10-26-2007)
Docket Information Management System (DIMS)

  1. In Appeals, Brookhaven APS is responsible for downloading the Docket List file Counsel placed on the server and posting it on Appeals' automated system, "Docket Information Management System (DIMS)"

  2. In Appeals, the responsibility for locating administrative files for all docketed cases is centralized in Brookhaven APS and Fresno APS. These two campuses are referred to as "centralized DIMS" .

    1. Brookhaven APS is responsible for securing administrative files for Appeals Field Operations East offices.

    2. Fresno APS is responsible for securing administrative files for Appeals Field Operations West offices.

  3. The source function sends the administrative file directly to the Appeals office designated on the Docket List. The centralized DIMS offices are responsible for making the initial and follow-up contacts to locate the administrative files if the file is not received in Appeals within ten (10) calendar days of appearing on a Docket List.

  4. Centralized DIMS contacts the source function responsible for sending the case to Appeals to obtain the file(s).

  5. If the case is not on AIMS, centralized DIMS takes the following steps to secure the case file.

    1. Requests the file using command code ESTAB or FAX the request to the appropriate Campus. Enter the full name and mailing address of the Appeals office where the file is to be sent, along with the statement "Appeals - Expedite Request" ,

    2. If the case is not received within seven (7) workdays, follows up by telephone with the appropriate Campus.

    3. If the case was on AIMS, contacts Examination to ensure AIMS is re-opened and updated to Appeals.

    4. Adds a DIMS Tracking contact to record the actions taken

  6. Within two (2) workdays of receipt, the APS office that receives the file:

    1. Acknowledges receipt.

    2. "Cards" the docketed case on ACDS CASES using all available information contained in the administrative file and on TLCATS and in accordance with established procedures. See IRM 8.4.1.7.1.

    3. Transmits the file to Counsel for answer.

    4. Closes DIMS.

8.4.1.6.3.1  (10-26-2007)
DIMS Tracking

  1. DIMS Tracking is a feature within DIMS used to record the actions taken to locate administrative files for docketed Tax Court cases.

  2. DIMS Tracking allows users to electronically track and monitor receipt of the administrative file. Users enter contact information, such as the dates and names, action notes, responses received, date the file was received, and other information, i.e. defaulted, TC 922 (AUR case), AIMS status etc.

  3. When the Docket List file is posted, the following Docket List items are automatically uploaded and displayed in DIMS Tracking as "read only" information about each case:

    • DktNo

    • List #

    • Xmittal

    • Name

    • Address

    • TIN1

    • TIN2

    • SND Date

    • SND +90

    • Issuing Off

    • Appeals Off

    • Counsel Off

    • D/L Yrs Petitioned:

  4. The following DIMS Tracking fields are updated as applicable:

    Field Name Description
    CTIN1 & CTIN2 Enter corrected TINs if research shows the information provided on the Docket List is incorrect or incomplete
    Add'l Yrs Petitioned: Enter additional years petitioned if research shows the information provided on the Docket List is incorrect or incomplete
    Petition Date Enter the date the petition is received from Counsel, if received
    TC 922* (required) This transaction code is used to identify Automated Underreporter (AUR) returns. Options are:

    • Y = TC 922 on TXMOD

    • N = no TC 922 on the account

    • UNK = unknown or not yet determined
    SN defaulted* (required) Options are:

    • Y = a default assessment was made.

      Note:

      If Y, then an entry to reflect the date assessed is also required.

    • N = a default assessment was not made.

    • UNK = unknown or not yet determined if a default assessment was made
    Date Assessed Enter the date assessed if a default assessment was made
    AIMS status If the case is on AIMS, enter current status and date from AMDISA
    Campus If the notice of deficiency was issued by a Campus, select the Campus location from the drop-down list
    CATS Admin Enter the CATS Admin file location of the Appeals office who will be handling the case.
    Attorney Counsel employee’s name per CATS.
    Case on ACDS* Enter a date in this field when the docketed case is properly controlled on ACDS.

    Caution:

    Entering a date in this field closes the case on DIMS.


    Non-Appeals issued notices - the APS unit that receives and cards the case should enter the date the case is created on ACDS in this field.
    Appeals Issued Notices - The Centralized DIMS employee will:

    • send an E-mail to notify the issuing office the case is docketed

    • add a DIMS contact to record the action taken


    Within two days of receipt of the E-mail, the issuing office will:

    • pull the file

    • update ACDS to Part 3

    • send the case to Counsel for answer

    • close DIMS by entering the date the case was sent to Counsel for answer/trial preparation in this field
    Contacts Click on "Add" to add a contact to document the actions taken to locate the case. The contact fields are:

    • Date - The date the action occurred

    • Name - the name of the person contacted

    • Notes - description of the action taken

    • Userid - systemically generated to identify the user who added the contact. Click on the hyperlink to view the name of the user

    * Required Field to close DIMS


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