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8.4.1.13
(10-26-2007)
APS Tax Examiner Assigned a New Docketed Case
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Upon receipt of a newly assigned docketed regular OR "S"
case administrative file from the APS Processing Team Manager (PTM), promptly takes the following steps.
Note:
Promptly means within two calendar days after receipt of the file in APS (and no later than 40 days after the petition is
served, to prevent the preparation and processing of unnecessary "dummy"
files).
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Verify the contents of the administrative file to determine if all documents, returns, etc. listed on transmittal Form 3210
are present in the file. If everything was received, sign the acknowledgment copy of the Form 3210 and return it to the originator
by mail or fax. Keep a copy of the Form 3210 in the case file.
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Print TLCATS Case Screen 1 – Identify and highlight the Answer Due Date, Caption, and Years Petitioned.
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Card the case on ACDS using the administrative file and TLCATS documents.
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Verify and act upon non-petitioned years (NPY) and non-petitioning spouses (NPS). Rely on TLCATS for the years and parties
identified in the petition. Take immediate and appropriate steps to assess, when necessary. Upon receipt of the case file
from the Campus, examine TLCATS and the notice of deficiency to determine whether all of the parties named, and all the years
covered, in the notice of deficiency are included in the petition. If any of the parties or years shown in the statutory notice
are not listed on TLCATS, follow procedures in IRM 8.20.6, Appeals Case Processing Manual, Interim Actions, Remittances,
Partials, Transfer and Returns.
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Identify, based upon existing case routing guidelines, which Appeals office will consider the docketed case when it is returned
by Counsel after answer and which APS office will process the case upon closing. Complete the Appeals/Counsel Routing Cover
Sheet (A copy of the Cover Sheet is posted on the Appeals web site). This document instructs Counsel to send the administrative
file to the specified Appeals office address, to the attention of the Lead Appeals Team Manager (ATM), for assignment and
consideration. It also clearly identifies the Appeals office and APS address the administrative file must be returned to for
closing.
Caution:
If the docketed administrative file has an Form 872-A alert on the cover do not place an Appeals/Counsel Routing Cover Sheet
over it until the APS employee verifies all periods in the Notice of Deficiency are addressed in the petition.
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Update ACDS for EACH docketed work unit where the administrative file is sent to Counsel for answer with ACTION = "ANSWER"
and a "TODATE"
equal to the date the file was sent. This ensures the "ANSWER"
follow-up report is generated and worked.
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Send the administrative file to the appropriate Counsel office for answer, as identified in TLCATS Screen 1.
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Close the DIMS record by entering a date in the "Case on ACDS"
field = the date the case was created on ACDS (ACDS CREATED).
Note:
All APS employees must ensure they timely card cases and consistently close DIMS records. This practice reduces or eliminates
the need for Covington APS to create dummy files for cases in which the original administrative files are already in Appeals.
8.4.1.13.1
(10-26-2007)
APS Review of File After Receipt
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Upon receipt of the case file from the Campus, examine the petition and the notice of deficiency to determine whether all
of the parties named in, and all the years covered by, the notice of deficiency are included in the petition. If any of the
parties or years shown in the notice of deficiency are omitted from the petition, follow procedures in IRM 8.20.6, Appeals
Case Processing Procedures, Interim Actions, Remittances, Partials, Transfers and Returns.
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Verify the contents of the administrative file to determine if all documents, returns, etc. listed on transmittal Form 3210
are present in the file.
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Determine if the items listed on the Form 3210 were received, sign the acknowledgment copy of the Form 3210 and return it
to the originator. Keep a copy of the Form 3210 in the case file.
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If any of the parties or years shown in the notice of deficiency were omitted from the petition take the following steps:
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Contact Counsel to see if there is a non-petitioning spouse or non-petitioned year.
8.4.1.13.2
(10-26-2007)
APS Docketed Case ACDS Carding Procedures
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Establish each docketed receipt on ACDS prior to transmitting the administrative file to Counsel for filing an answer.
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Complete items on the case inventory and return information screen as applicable and in accordance with established procedures.
See IRM 8.20.3, Appeals Centralized Database System (ACDS), for ACDS fields and acceptable data.
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The following items are automatically entered into ACDS based on information from the Docket List:
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Docket Number - DKTNO -- If docketed, enter the docket number as it appears on the petition or Docket List.
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List Number
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Xmittal Date (date of Docket List)
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Petitioners Name & Address
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Issuing Office
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Appeals Office
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Counsel Office
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Docket List years petitioned
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Additional Years
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SN Date - If applicable, enter the date the statutory notice was issued.
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The same instructions used to establish normal cases, as outlined in IRM 8.20.3, apply when establishing docketed case on
CASES. In addition, follow the additional instructions described below:
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PART is computer generated and displays the number "2"
if the case is docketed and under Appeals jurisdiction. It displays the number "3"
if the case is docketed and under Counsel jurisdiction.
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Leave the AO = Appeals Officer (userid/POD/Group) field blank on a docketed case where an answer to a petition is required
by Counsel and an assignment is not being made.
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REQAPPL (Request Appeal - Date Taxpayer Requested Appeal) - Use the date the petition was filed.
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DKTNO (Docket Number) is the number used by Tax Court for control purposes when a petition is filed, or by District or Claims
Court when a complaint is filed. This item is only completed in docketed cases. Every docket number is a separate work unit.
Obtain the information for this from various documents in the administrative file, i.e., petition, Docket List, etc. The docket
number for Tax Court cases is written in NNNNN-YY format, with N being the number and Y being the year docketed. If it is
a small tax case, enter S after the year. For District or Claims Court cases use the characters and numbers shown on the filed
complaint.
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DC OFFICE (Counsel Office) is only completed in docketed cases. Enter the three digit code identifying the Counsel Office
assigned to the case. See IRM Exhibit 8.20.3-3 for a list of Counsel codes. Obtain the information for this item from documents
in the administrative file, i.e., Docket List, petition, etc., or from CATS.
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ATTORNEY (Counsel Attorney) is only completed in docketed cases. Enter the name of the counsel attorney assigned to the case,
last name first. Obtain this information from TLCATS or Form 1734, Transmittal Memorandum.
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SNTYPE is completed on all docketed cases if a notice of deficiency or determination letter or other notice was issued. Also
enter the SNTYPE if the case is received in 90 or 150 day status. IRM 8.20.3.3.28, SNTYPE (Source and Type of Notice of Deficiency/Determination
Letter Issued), contains descriptions of valid SNTYPEs.
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SNDATE is the date the notice of deficiency or determination letter or other notice was issued.
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If the return being established is docketed before the Tax Court, enter DOCKT in the Statute Code field.
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Update AIMS using IDRS command code AMSTUA to:
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STATUS 82 if the return is docketed.
Note:
Each Appeals Office is assigned a 2-digit code called the AIMS Office Code (AOC). This code is used to designate a location
of the primary office. When establishing a docketed case, a "2"
precedes the 2-digit code. See Document 6209, Section 12.
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STATUS 80 if the return is non-docketed. If the work unit involves a non-docketed reference return, establish the case as
a related record with the same work unit number . The AIMS status is 80 for the reference return. When establishing a non-docketed
case, a "1"
precedes the 2-digit code. See Document 6209, Section 12.
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