IRS Closing S Docketed Cases

8.4.2.8  (10-30-2007)
Closing S Docketed Cases

  1. Field Counsel sends all Campus Appeals office cases for closing to the Campus Appeals office through the Campus Appeals Processing Services (APS) function.

  2. In those cases where the Campus Appeals office retains the administrative file, the case is closed by transmitting to Campus APS a copy of the entered Decision or Order disposing of the case so that all assessments can be made on a timely basis. The Field Counsel transmittal Form 1734 must include the time applied and grade of attorney information.

  3. In those cases where the Campus Appeals office released the administrative file to Field Counsel, the case is closed by transmitting the administrative file via transmittal Form 1734 to Campus APS. The Field Counsel transmittal must include the time applied and grade of attorney information, as well as the Counsel Settlement Memorandum, if applicable, and copy of the entered Decision or Order disposing of the case so that all assessments can be made on a timely basis.

  4. Upon receipt of a CATS transmittal indicating a "Decision" or "Order" was entered by the Tax Court, the receiving APS office researches ACDS for all cases listed on the CATS document with a Decision/Order entered date.

    IF the case THEN
    Is found on the receiving APS office’s ACDS database The receiving APS office will promptly update the following fields in ACDS:
    Statute date (use the "DECENT" statute date)
    ACTION - either DECENT or ORDENT
    TODATE - the date the Decision/Order was entered
    Is NOT found on the receiving APS offices’s ACDS database, The receiving APS office will:
    Research the national ACDS database to determine if the case is controlled by Appeals.
    If it is, promptly fax notification of the Decision/Order entered to the appropriate APS office for ACDS update.
    If the case is NOT controlled on the national ACDS database, establish necessary ACDS controls to protect the assessment statute be responsible for assessing all tax from the entered decision or order.

  5. If Campus APS erroneously receives a Field Appeals office case for closing from Field Counsel, the case is not returned to Field Counsel. Campus APS will take the necessary steps to assure timely assessment of the deficiencies in the case.

  6. If Field APS erroneously receives a Campus Appeals office case for closing from Field Counsel, the case is not returned to Field Counsel. Field APS will take the necessary steps to assure timely assessment of the deficiencies in the case.


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