Internal Revenue Manual
IRM 8.20.3 — Appeals Centralized Database System (ACDS)
Part 8. Appeals
Chapter 20. Account and Processing Support (APS) Section 3. Appeals Centralized Database System (ACDS) 8.20.3 Appeals Centralized Database System (ACDS) Manual Transmittal December 08, 2025 Purpose (1) This transmittal revises IRM 8.20.3, Account and Processing Support (APS), Appeals Centralized Database System (ACDS). Material Changes (1) IRM 8.20.3.4.10 - Incorporated Interim Guidance Memorandum AP-08-0423-0004, Including Large Corporate Compliance (LCC) Returns in the Coordinated Industry Case (CIC) Category. (2) Updated Case & Operations Support (COS) to Operations Support (OS) for references to Policy, Planning, Quality & Analysis throughout this IRM. (3) Updated Case & Operations Support (COS) to Case Support (CS) for references to the executive responsible for APS. (4) Updated Wage & Investment (W&I) to Taxpayer Services (TS) throughout this IRM. (5) Updated internet links throughout this IRM. (6) Made editorial changes throughout this IRM. Effect on Other Documents This IRM supersedes the information in IRM 8.20.3 Account and Processing Support, Appeals Centralized Database System (ACDS), dated April 20, 2021. Audience Appeals Effective Date (12-08-2025) Steven M. Martin Director, Operations Support
Program Scope and Objectives
8.20.3.1 (12-08-2025) Program Scope and Objectives Purpose. This IRM section explains the terms and processes used to establish, track, and control cases in Appeals Centralized Database System (ACDS). Audience. Appeals Account and Processing Support (APS) employees. Policy Owner. Appeals Policy is under the Director, Operations Support. Program Owner. Appeals Policy is the program office responsible for providing technical and procedural guidance to the Appeals organization and is under the Director, Policy, Planning, Quality & Analysis (PPQ&A). Contact Information. Appeals employees follow established procedures on How to Contact an Analyst. All other employees should contact the Product Content Owner provided on the Product Catalog Information page for this IRM.
Background
8.20.3.1.1 (04-20-2021) Background ACDS is a computerized case control system used to control and track cases throughout the appeal process. Information input into ACDS is used as follows: To control cases during the unassigned period. To control and track cases in inventory until final closing. To monitor statutes. To record key actions taken as the case moves through the appeal process. To record Appeals Technical Employee (ATE), Appeals Account Resolution Specialist (AARS), and APS time applied to cases, status of cases, etc. To automate the process of changing, updating and modifying statutes. To improve statute control and data accuracy.
Authority
8.20.3.1.2 (04-20-2021) Authority IRM 8.20, Account and Processing Support (APS), establishes the APS program and policy framework for Appeals.
Responsibilities
8.20.3.1.3 (04-20-2021) Responsibilities The Director,OS is the executive responsible for designing, developing, delivering, and monitoring short- and long-range tax administration policies, programs, strategies, and objectives for the Appeals organization. The Director, PPQ&A, is responsible for providing technical and procedural guidance to Appeals employees, establishing and maintaining policies and standard procedures for Appeals workstreams. Policy is comprised of two teams of analysts: Collection Policy and Examination Policy. The analyst(s) responsible for APS programs report to the Manager for Collection Policy. The Policy analyst shown on the Product Catalog page as the originator is the assigned author of this IRM. For more information on Appeals Policy, see the About Appeals - Operations Support page on the Appeals website, where you can navigate to the two Policy teams' web pages. The Director, APS, is the senior manager responsible for the control and processing of all Appeals cases. The Director, APS, reports to the Director, Case Support (CS). For more information on APS, see the About Appeals - Case Support page on the Appeals website, where you can navigate to the APS web page. APS has primary responsibility for the following: Receiving, controlling and processing ACDS and other system/account update requests from the ATE and Counsel Attorney. Mailing closing letters prepared by the ATE when appropriate. Verifying and updating Assessment Statute Expiration Dates (ASED) for each taxpayer's account in Appeals' or Counsel's jurisdiction. Processing and monitoring final account adjustment processing based upon the disposition of the case to ensure the correct billing notice or refund is released to protect the taxpayer's right to finality for their respective case. Identifying account adjustment errors and/or unpostable conditions and expeditiously performing corrective actions to ensure the taxpayer's account is accurate and resolved. Adherence to the Appeals Feedback Loop requirements based upon the case type.
Terms and Acronyms
8.20.3.1.4 (04-20-2021) Terms and Acronyms In addition to this IRM section, APS processing IRM terms and acronyms are provided in the following IRM Exhibits: IRM 8.20.7-8, General Acronyms and Acronym Definitions Included in APS IRMs 8.20.5, 8.20.6, and 8.20.7 IRM 8.20.7-9, Appeals Centralized Database System (ACDS) Acronyms and Codes Included in APS IRMs 8.20.5, 8.20.6, and 8.20.7 IRM 8.20.7-10, Audit Information Management System (AIMS) Acronyms and Command Codes (CC) Included in APS IRMs 8.20.5, 8.20.6, and 8.20.7 IRM 8.20.7-11, Integrated Data Retrieval System (IDRS) and Corporate Files Online (CFOL) Acronyms and Command Codes (CC) included in APS IRMs 8.20.5, 8.20.6, and 8.20.7
Related Resources
8.20.3.1.5 (04-20-2021) Related Resources Additional APS program information and resources are available at Account & Processing Support (APS). The Taxpayer Bill of Rights (TBOR) was codified as IRC 7803(a)(3). Under this new code subsection, the Commissioner of Internal Revenue must ensure employees are responsible for being familiar with and acting in accordance with taxpayer rights. For additional information, refer to IRM 1.2.1.2.36, Policy Statement 1-236, Fairness and Integrity in Enforcement Selection, and TBOR at Taxpayer Bill of Rights.
Appeals Centralized Database System (ACDS)
8.20.3.2 (04-20-2021) Appeals Centralized Database System (ACDS) ACDS combines various database systems into one centralized, web-based system. Although each area retains "ownership" of its cases, a centralized data repository is shared and various data fields become available to each part of the system that needs the information. By using a centralized data repository, the functionality from all sub-systems is integrated into a single application for all users. The database can only be accessed using an IRS computer. ACDS is a role-based application and your role will determine which permissions you have in the system. To request access to ACDS, you must submit a Business Entitlement Access Request System (BEARS) request. Your ACDS account name will reflect your official name as shown in BEARS unless you have an officially designated pseudonym as verified by Discovery Directory. APS employees will have access to a variety of functions to enable them to do their job, based on the permissions authorized by their manager. Employees may be authorized to log on to ACDS and access different offices. The following is a listing of the functions that are available to APS employees if permissions have been granted: CASES - allows an APS Tax Examiner (TE) to establish, update, transfer, close, etc. a case in ACDS PERSONNEL - allows an employee to update his/her personnel file DIMS - Docket Information Management System - allows access to DIMS, which is the system used by APS to identify Tax Court cases and monitor them until they are received in Appeals and updated on ACDS. APS - provides access to the Processing Employee Automated System (PEAS), which is the inventory and timekeeping system used by APS APGOLF - Appeals Generator of Letters and Forms - provides the ability to generate forms and letters using taxpayer data found in ACDS AMATCH - allows access to generate various types of validation reports for the Audit Information Management System (AIMS) and the Innocent Spouse Tracking System (ISTS) PCS - Partnership Control System - allows access to generate PCS reports REPORTS - allows access to various reports, Form 3210, Document Transmittal, and case summary cards ADMIN - allows an employee to perform various administrative functions if permissions have been granted These additional functions are available to all ACDS users: Home - returns the user to the ACDS home page and identifies the user's home area in relationship to the Appeals Field and Campus Areas ACDS Memos - allows access to all ACDS memorandums that have been issued SEARCH - allows an employee to search the ACDS open or closed database using various options, such as Taxpayer Identification Number (TIN), Taxpayer Name (TPName), docket number, etc. Utilities - This function has a variety of selections, such as a calendar, statute date computation, number of days, target date, Julian date, Name/UserID Lookup and Forms/Letters Generator Print - prints the current screen Validation - allows APS and ATEs to update critical data fields and change the statute date, statute code, and tax period Validation Tracking Log - shows all updates that have been input and validated LOGOUT - a security requirement for employees to log out when exiting ACDS
Researching ACDS Before Establishing Cases/Returns
8.20.3.3 (10-15-2014) Researching ACDS Before Establishing Cases/Returns When new receipts are established on CASES, a work unit number (WUNO) will automatically be generated. The APS TE will search both the open and closed databases prior to establishing a new receipt to determine if: The taxpayer has a previous case on ACDS and, Whether or not it is part of another WUNO. The above steps will help to eliminate additional case updates such as: Changing the WUNO. Adding a key taxpayer name and key TIN. Changing the key tax period. Duplicating cases that are already on ACDS.
INPUT Case/Returns
8.20.3.4 (10-15-2014) INPUT Case/Returns When establishing cases on ACDS, eCase functionality will provide the ability to pick a case from the source systems of Automated Offer In Compromise (AOIC), Integrated Collection System (ICS), Automated Collection System (ACS), and Examination Returns Control System (ERCS) if available in the eCase holding tank. The interface extracts data from the source systems and populates fields in ACDS to reduce data entry when establishing cases. However, the APS TE must validate the information appearing on the screen against the physical administrative file. If any of the information appears to be incorrect, the critical data fields must be updated as part of the Create Validation process. Refer to IRM 8.20.5.3.2, AVIP Create Case Validation, for more information on the Create Validation process.
Case Inventory Screen - TPName
8.20.3.4.1 (04-20-2021) Case Inventory Screen - TPName Enter this field with taxpayer's name as shown in ENMOD/INOLES. Individual Master File (IMF) cases should be entered in Last Name, First Name format and Business Master File (BMF) cases should be entered as they appear on the Master File.
Street, Street2, City, State, Zip, Country
8.20.3.4.2 (04-20-2021) Street, Street2, City, State, Zip, Country Enter these fields with taxpayer's most current address from documents in the file, such as the ENMOD print, INOLE print, tax return, correspondence, etc. These fields are required entries.
WUNO (Work Unit Number)
8.20.3.4.3 (04-20-2021) WUNO (Work Unit Number) This number is a computer generated 10-digit number that identifies a unique grouping of one or more related cases. The format of the WUNO is xxyydddnnn. Each set of letters represent specific information as follows: xx = the two digit Appeals Office Code (AOC) Appeals Office Code Appeals Office 10 Atlanta 12 Greensboro 13 Jacksonville/Tampa 14 Fort Lauderdale/Miami 15 Nashville 20 Buffalo 21 Boston 22 Hartford, Connecticut 23 New York City 24 Long Island 31 Chicago 33 Milwaukee 35 St. Louis, Missouri 36 St. Paul, Minnesota 41 Cincinnati 43 Detroit 44 Indianapolis 50 Dallas 51 Denver 52 Houston 53 New Orleans 54 Oklahoma City 55 Austin 60 Los Angeles 61 Phoenix 63 Laguna Niguel 64 San Francisco 65 Seattle 68 San Jose 71 Baltimore 72 Newark 73 Philadelphia 75 Richmond 93 Fresno Campus 95 Brookhaven Campus 96 Covington Campus 97 Memphis Campus 98 Ogden Campus 99 Philadelphia Campus yy = represents the year the case was created in Appeals, (i.e., 2014 = 14) ddd = the Julian date that the case was established, (i.e., if a case was established on January 2, ddd = 002) nnn = a sequential number identifying when the case was established for a specific day, (i.e., the first case established on a specific day, nnn = 001, the second case, nnn = 002, etc.) To link the case to an existing WUNO, enter the WUNO in the format described above. The WUNO originally generated will remain constant for the life of the case in Appeals. If the case is transferred, the WUNO will not be changed by the receiving Appeals Office. An example of the WUNO entry is as follows: Taxpayer B's case is received in the New York Appeals Office on February 5, 2014. It is the first case to be established on ACDS on February 24, 2014. The computer generates the number as 2314055001. A new WUNO will be established for premature referrals when returned to the originating function.
TIN & TIN2 (Taxpayer SSN or EIN)
8.20.3.4.4 (04-20-2021) TIN & TIN2 (Taxpayer SSN or EIN) Enter the primary TIN in the first TIN field. This number is the Social Security Number (SSN) or Employee Identification Number (EIN) of the primary taxpayer shown from documents in the administrative file, such as the tax return, AIMS print, etc. Enter TIN2 with the SSN of the secondary taxpayer on the account, such as when a joint returned is filed. Special instructions apply for innocent spouse and non-petitioning spouse cases. See IRM 8.20.5.30.5, Innocent Spouse Case Carding, for innocent spouse carding information. See IRM 8.20.5.5.5, Non-Petitioning Spouse (NPS) Cases, for non-petitioning spouse carding information.
TIN Modifiers
8.20.3.4.5 (10-15-2014) TIN Modifiers Unique modifiers are sometimes added to the TIN to identify special cases. They are as follows: N - used to identify non-master file cases P - used to identify an Employee Plan (EP) revocation case V - used to identify estate and gift tax cases A through J - used to allow multiple use of TINs within the same WUNO The following modifiers are systemically (computer) generated based on an action taken on ACDS: R - used to identify a reassigned case S - used to identify a reject T - used to identify a transfer in case Y - used to identify a case closed using closing code 42 or 43 Z - used to identify a recalled case (other than a reject)
MFT (Master File and Non-Master File Tax Code)
8.20.3.4.6 (04-20-2021) MFT (Master File and Non-Master File Tax Code) Enter the two-digit code representing the type of tax. A complete list of all MFT codes can be found in Document 6209, IRS Processing Codes and Information, Section 4, Page 17.
TPType
8.20.3.4.7 (04-20-2021) TPType TP Type is valid only with MFT 30 and indicates the TIN controlling the appeal. The codes used are consistent with those used for controlling cases on the ISTS and posting of Collection Statute Expiration Date (CSED) extensions to the Integrated Data Retrieval System (IDRS). Valid entries are: P - primary TIN only is at issue in the case B - both TINs are part of the case S - secondary TIN only is at issue in the case
TYPE
8.20.3.4.8 (04-20-2021) TYPE Enter the code which represents the type of tax or penalty. This information is generally determined by the type of return filed. See Exhibit 8.20.3-1 for a list of type codes. In addition, a complete list of valid type codes can be found on the ACDS Utilities menu.
FEATRCD (Feature Code)
8.20.3.4.9 (04-20-2021) FEATRCD (Feature Code) Enter the two-digit code(s) that identify all special features of the case. Up to eight (8) special Feature Codes can be shown on a case at one time. The information can be obtained from documents in the administrative file, (i.e., revenue agent's report, etc.) Feature Codes should be entered by the APS TE when they are identified at the time of carding. ATEs may enter additional applicable codes when they identify special features during their review of the administrative files. A complete list of valid Feature Codes can be found on the ACDS Utilities menu. Note: Feature codes "PL" for paperless cases and "EC" for electronic cases will generate notifications in ACDS 2.0.
SOURCE
8.20.3.4.10 (12-08-2025) SOURCE This field is used to identify the function forwarding the case to Appeals. The valid entries for this field reflect the old IRS structure prior to the formation of the current IRS operating divisions. This field is a required entry on ACDS. Determine and enter the two character code that identifies the source of the case based upon analysis of the administrative file. This code should remain constant throughout the appeal process. The following codes apply: FE - Field Exam - All cases with employee group code (EGC) of 1XXX on the AMDISA OE - Office Exam - All cases with EGC of 2XXX on the AMDISA CO - Collection - All cases received from the Compliance Collection function (see Transmittal Forms) EP - Employee Plans - All cases with EGC of 71XX or 73XX on the AMDISA EO - Exempt Organizations - All cases with EGC of 72XX on the AMDISA SC - Campus - All cases received directly from a Campus Compliance function (see Transmittal Forms) CE - Coordinated Industry Cases (CIC) and Large Corporate Compliance (LCC) Returns have a "CIC" or "LCC" indicator on line 3 of the AMDISA. A case can be manually included in this type code by changing the Issue Tracking Indicator (ITIND) on the CASES screen.
DO (District Office or Service Center Code)
8.20.3.4.11 (04-20-2021) DO (District Office or Service Center Code) The AIMS Assignee Code replaced the District Office (DO) Code. The DO code is no longer a required entry on ACDS. Note: See Document 6209, Section 12, for a complete description of the AIMS Assignee Code, Primary Business Code (PBC) and Secondary Business Code (SBC).
PART
8.20.3.4.12 (10-15-2014) PART This item is computer generated and displays the number 1, 2, or 3 based on whether the case is docketed or non-docketed and who has jurisdiction. 1 = non-docketed, Appeals jurisdiction 2 = docketed, Appeals jurisdiction 3 = docketed, Counsel jurisdiction Note: The Part is blank if the case is unassigned.
AO - Appeals Officer (userid/POD/Group)
8.20.3.4.13 (04-20-2021) AO - Appeals Officer (userid/POD/Group) This item reflects the ATE assigned to the case. The reference includes the following employees: Appeals Officer (AO) Settlement Officer (SO) AARS Next to the employee's name appears the: userid = a systemically generated number specifically assigned to that account POD = the employee's post-of-duty location Group = designates the employee's group number On a docketed case where an answer to a petition is required by Counsel and an assignment is not being made, leave this field blank. A case will not be considered in the staffing model as a receipt and not considered for any measure that starts or stops with the date the case is assigned to an ATE.
RS (Records Status)
8.20.3.4.14 (04-20-2021) RS (Records Status) The following Records Status can be used for a case assigned to APS. The case will not be considered in the staffing model as a receipt and not considered for any measure that starts or stops with the date the case is assigned to an ATE: 98 - Transfer-in cases are automatically assigned to Employee Number 98 when a case is receipted from the INBOX. This assignment is a temporary assignment and is only intended to assist APS in retaining the original ASGNDATE on CASES. The case should be assigned to an ATE as soon as assignment can be determined. 99 - is systemically generated when a case is reactivated as a reject.
ASGNDATE (Date Assigned)
8.20.3.4.15 (04-20-2021) ASGNDATE (Date Assigned) The assigned date will be entered by the Appeals Team Manager (ATM) or the ATM Secretary when the case is assigned to an ATE. The date will be entered in MMDDYYYY format. Example: June 15, 2014, is entered as 06/15/2014. For Collection Due Process Offer in Compromise (CDP OIC) cases, enter the date the new WUNO was assigned to the ATE. If the AO field is blank, this item is bypassed. This date remains constant throughout the appeal process.
REQAPPL (Request Appeal - Date Taxpayer Requested Appeal)
8.20.3.4.16 (04-20-2021) REQAPPL (Request Appeal - Date Taxpayer Requested Appeal) For non-docketed cases: CDP cases: REQAPPL field is a required entry for all CDP cases. The REQAPPL date can be found on Form 14461, Transmittal of CDP/Equivalent Request Hearing, for field CDP cases on page 2 (the 4th column) or on Form 12153-B, Referral Request for CDP Hearing from ACS Support, box 4, for ACS cases. Type DPLN = Due Process Lien Type DPLV = Due Process Levy Type DPL2 = Due Process Lien and Levy OIC cases: REQAPPL date is the postmark date of the taxpayer's request for appeal. CDP OIC cases: the REQAPPL date is the earliest date the Form 656, Offer in Compromise, was date stamped as received by the IRS. The Tax Increase Prevention and Reconciliation Act (TIPRA) statute will be two years from this date. See IRM 8.23.2.3, Receipt, Initial Case Review and Statute Controls, for additional information regarding the TIPRA statute date. Potential defaulted OIC cases: REQAPPL date is the date from Form 2209, Courtesy Investigation. For all other non-docketed cases where the appeal request is written: REQAPPL date is the date of the appeal request. If the request is undated, REQAPPL is the postmark date. If the request is undated and the postmark date is not available or legible, REQAPPL is the date the request was received. For non-docketed cases where the appeal request is verbal and is documented in the administrative file: REQAPPL is date of the appeal request. If there is no documentation in the file, this item should be left blank. For docketed cases, enter the date the petition was filed in the REQAPPL field. For Reference Return (RFRTN) cases, leave this date blank. This field is a required entry as indicated above.
RECDATE (Received Date)
8.20.3.4.17 (04-20-2021) RECDATE (Received Date) For OIC cases, the RECDATE is date the case was received in Appeals. For CDP OIC cases, the RECDATE is the date the ATE's request for a new CDP OIC WUNO was received in APS. For RECDATE field of all other appeal requests, enter the date the administrative file was received in Appeals. This date should remain constant throughout the appeal process with the exception of the following information for the Received Date on docketed cases. Note: See IRM 8.20.5.5.4.1, Administrative File Received After Dummy File Created, for additional information on the Received Date for docketed cases. If the original administrative file is received before ASGNDATE is input, change the RECDATE to the date the administrative file is received in Appeals. If the original administrative file is received after ASGNDATE is input, change the RECDATE to the same date as ASGNDATE. This practice creates a more accurate P1 measure.
PROJCD (Project Code)
8.20.3.4.18 (10-15-2014) PROJCD (Project Code) This field is systemically populated based on programming criteria. The source of the information is from AIMS. The information is visible on the CASES inventory screen but is not available for edit by APS.
CREATED (Created Date)
8.20.3.4.19 (10-15-2014) CREATED (Created Date) The CREATED (Created Date) is the date the case was established on ACDS by the original office. This is computer generated and cannot be changed.
DKTNO (Docket Number)
8.20.3.4.20 (04-20-2021) DKTNO (Docket Number) The docket number (DKTNO) is used by the Tax Court when a petition is filed or by District or Claims Court when a complaint is filed for control purposes. This field is to be completed for docketed cases. See IRM 8.19.9.1.1(6), Background, for additional information for the docket number of non-Tax Equity and Fiscal Responsibility Act (TEFRA) key cases. The DKTNO can be obtained from various documents in the administrative file, such as the Electronic Counsel Inventory Tracking Environment (eCITE) screen print and also on DIMS. For Tax Court cases, the DKTNO 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.
DC OFFICE (Counsel Office)
8.20.3.4.21 (04-20-2021) DC OFFICE (Counsel Office) This field is to be completed only on docketed cases. Enter the three-digit code identifying the Counsel Office assigned to the case. See Exhibit 8.20.3-3 for a list of Counsel Office codes. The information for this field can be obtained from documents in the administrative file, such as the petition or from DIMS or from eCITE.
ATTORNEY (Counsel Attorney)
8.20.3.4.22 (04-20-2021) ATTORNEY (Counsel Attorney) This field is to be completed only on docketed cases. Enter the name of the Counsel Attorney assigned to the case, last name first. This information can be obtained from TLCATS or Form 1734, Transmittal Memorandum.
KEYTP (Key Taxpayer Case of the WUNO)
8.20.3.4.23 (04-20-2021) KEYTP (Key Taxpayer Case of the WUNO) If the case is the key case, leave KEYTP field blank. If there is more than one case in the WUNO, enter the name of the key case in KEYTP field on the related case summary card to create a related record within the same WUNO.
KEYTIN (Key TIN)
8.20.3.4.24 (04-20-2021) KEYTIN (Key TIN) If the case is the key case, leave KEYTIN field blank. If the case is not the key case, enter the TIN (SSN or EIN) of the key taxpayer in KEYTIN field.
KEYPER (Key Tax Period)
8.20.3.4.25 (04-20-2021) KEYPER (Key Tax Period) KEYPER is a required entry. Enter the key tax period of the key taxpayer case, in YYYYMM format in KEYPER field. If the key case contains multiple tax periods, the earliest tax period will be the key. For Estate Tax cases, use the date of death in YYYYMM format for this field.
Repname (Representative's Name)
8.20.3.4.26 (04-20-2021) Repname (Representative's Name) Enter the name of the taxpayer's representative per Form 2848, Power of Attorney and Declaration of Representative, or the attorney of record from the Tax Court petition or CFINK. Format is last name, first name. This field is a required entry when the information is available. Additional information regarding entering representative information into ACDS: IF: THEN: Form 2848 is included in the administrative file Enter the name of the taxpayer's representative from the Form 2848 If CFINK is included in the administrative file Enter the name of the attorney of record If both Form 2848 and CFINK are included in the administrative file Determine which date is more current and enter that information on ACDS. If you are unable to determine which information is more current, then alert the ATE. If the case is DOCKETED Enter the attorney of record as shown on the Tax Court petition. Please note the attorney of record may not match the representative information shown on the Form 2848. When unsure, alert the ATE. Note: If Form 8821, Tax Information Authorization, is present in the administrative file, annotate this in the NOTES field on ACDS.
Repname2 (Second Representative's Name)
8.20.3.4.27 (10-15-2014) Repname2 (Second Representative's Name) Enter the name of the second representative if it is available from information in the administrative file.
Repname3 (Third Representative's Name)
8.20.3.4.28 (10-15-2014) Repname3 (Third Representative's Name) Enter the name of the third representative if it is available from information in the administrative file.
ADDRESS (Representative's Address)
8.20.3.4.29 (04-20-2021) ADDRESS (Representative's Address) Enter the address of the taxpayer's representative from CFINK research or from the Form 2848, or the address of the attorney of record from the Tax Court petition, if available. This field is a required entry when the information is available.
RepStreet2 (Second Representative's Address)
8.20.3.4.30 (04-20-2021) RepStreet2 (Second Representative's Address) Enter the address of the taxpayer's second representative per Form 2848, Tax Court petition or from CFINK research. This field is a required entry when the information is available.
SNTYPE (Source and Type of Notice of Deficiency/Determination Letter Issued)
8.20.3.4.31 (04-20-2021) SNTYPE (Source and Type of Notice of Deficiency/Determination Letter Issued) This field is to be completed on all cases in 90- or 150-day status in which a notice of deficiency or a notice of determination letter has been issued, including docketed cases received in from Compliance or the Campus. 030A - Appeals issued CDP notice of determination letter 090A - Appeals issued notice of deficiency 150A - Appeals issued notice of deficiency to taxpayer residing outside the United States 180A - Appeals issued notice of final determination of partial or full disallowance of an abatement of interest claim 090D - Compliance issued notice of deficiency 150D - Compliance issued notice of deficiency to taxpayer residing outside the United States 180D - Compliance issued abatement of interest determination letter 180S - Campus issued abatement of interest determination letter 090S - Campus issued notice of deficiency 150S - Campus issued notice of deficiency to taxpayer residing outside the United States FPA - Final Partnership Adjustment (FPA) - Notice of Final Partnership Adjustment, Letter 5933, for cases under the Bipartisan Budget Act of 2015 (BBA) FPAA - TEFRA Appeals Issued Final Partnership Administrative Adjustment (FPAA) FPAD - TEFRA Compliance Issued FPAA FPAS - TEFRA Campus Issued FPAA FSAD - TEFRA Compliance Issued Final S Corporation Administrative Adjustment (FSAA) FSAS - TEFRA Campus Issued FSAA FSAA - Appeals issued FSAA Note: In the event the notice of deficiency is rescinded under Rev. Proc. 98-54, follow the instructions set forth in IRM 8.2.2.4, Appeals Issued Statutory Notice of Deficiency (SND).
SNDATE (Notice of Deficiency/Determination Letter Date)
8.20.3.4.32 (04-20-2021) SNDATE (Notice of Deficiency/Determination Letter Date) Enter the date of issuance of the notice of deficiency, or determination, or FPA or FPAA letters. This field is to be completed on cases received, in 90- or 150-day status, from Compliance or the Campus, or on Appeals issued notices of deficiency, or Appeals issued notice of determination letters. The date stamped on the notice of deficiency or notice of determination letter is the issue date.
SNEXPDATE (Statutory Notice Expiration Date)
8.20.3.4.33 (04-20-2021) SNEXPDATE (Statutory Notice Expiration Date) This item is computer generated and reflects the appropriate expiration date based on the type of notice and date issued. On 30-day notices of determination, the expiration date is 30 days from the issue date. On 90-day notices, the expiration date is 90 days from the issue date. The expiration date for a FPA is 90 days from the issue date. See IRC 6234. On 150-day notices, the expiration date is 150 days from the issue date. The expiration date for an FPAA or FSAA is 150 days from the issue date. On 180-day abatement of interest determinations, the expiration date is 180 days from the issue date.
NOPPADATE (Date of Notice of Proposed Partnership Adjustment (PPA)- Letter 5892)
8.20.3.4.34 (04-20-2021) NOPPADATE (Date of Notice of Proposed Partnership Adjustment (PPA)- Letter 5892) The date on AIMS of the PPA. If Appeals issues the PPA, APS inputs the date into this field.
NOPPAEXPDATE (Statutory Notice Expiration Date of the PPA)
8.20.3.4.35 (04-20-2021) NOPPAEXPDATE (Statutory Notice Expiration Date of the PPA) Systemically generated from AIMS extract information of PPA.
MODIFICATION DATE
8.20.3.4.36 (04-20-2021) MODIFICATION DATE Systemically generated from AIMS extract information of PPA.
CLOSINGCD (Closing Code)
8.20.3.4.37 (04-20-2021) CLOSINGCD (Closing Code) The closing code entered represents the type of closing, such as agreed, defaulted, premature referral, etc. Closing codes are also entered for other reasons, including: transfer to another Appeals office (closing code 30) premature referrals (closing code 20) reassignment to another ATE (closing code 40) change in jurisdiction from Appeals to Counsel and from Counsel to Appeals (closing code 43 or 42 respectively). Refer to IRM 8.20.6.12, Docketed Case Settled by Appeals, Counsel Prepares the STIP - PREPSTIP, and IRM 8.20.6.13, Docketed Case Not Settled by Appeals - Jurisdiction Released to Counsel DCJUR, for additional information on change in jurisdiction between Appeals and Counsel. removal from inventory (closing code 99) A complete list of closing codes can be found in IRM 8.20.7-1, Form 5403, Appeals Closing Record (Instructions), and also on the ACDS Utilities Menu.
DATECLSD (Date Closed)
8.20.3.4.38 (10-15-2014) DATECLSD (Date Closed) This item represents the date a case was closed and is manually entered on ACDS by the APS TE.
TOTHRS (Total Hours)
8.20.3.4.39 (10-15-2014) TOTHRS (Total Hours) This field is updated via the ATE case activity record on Case Activity Record & Automated Timekeeping System (CARATS). It represents the total direct hours expended on the WUNO.
ACKLTR (Acknowledgement Letter)
8.20.3.4.40 (04-20-2021) ACKLTR (Acknowledgement Letter) This field contains the date the acknowledgement or substitute acknowledgment letter is generated. The entry is systemically entered at the time the letter is generated by the ATE, ATM, or ATM Secretary.
ACAPDATE (ATM Approval Date)
8.20.3.4.41 (04-20-2021) ACAPDATE (ATM Approval Date) Date the case is approved for closing (after any required outside review or concurrence has been obtained) on the Form 5402, Appeals Transmittal and Case Memo, by the ATM or other designated official. The ACAPDATE is entered by the ATM. The date entered must be on or after the ASGNDATE. Note: The above rule also applies for cases going to Counsel for Trial Preparation, Closing Code 43. If a Trial Preparation case is returned for reconsideration, the ACAPDATE will NOT be changed.
AIMSCLSD (Date Closed on AIMS)
8.20.3.4.42 (10-15-2014) AIMSCLSD (Date Closed on AIMS) This date reflects the date all returns in the WUNO are in status 90 on AIMS. This date is systemically entered when all returns in a WUNO are closed on AIMS.
NOTE (Notes)
8.20.3.4.43 (12-27-2011) NOTE (Notes) For local use. Enter notations as appropriate. The field allows for the input of up to 250 characters (letters or numbers).
OfrNum (Offer Number)
8.20.3.4.44 (10-15-2014) OfrNum (Offer Number) Represents the Offer Number for an OIC case. Entered manually or automatically when the case is created from the AOIC cases in the eCase holding tank.
WUpropsdOfrAmt (Workunit Proposed Offer Amount)
8.20.3.4.45 (10-15-2014) WUpropsdOfrAmt (Workunit Proposed Offer Amount) Amount is automatically entered when the case was created from the AOIC cases in eCase holding tank. Manual entry if the case is not in eCase.
WUaccptOfrAmt (WUNO Accepted Offer Amount)
8.20.3.4.46 (10-15-2014) WUaccptOfrAmt (WUNO Accepted Offer Amount) Accepted offer amount entered at the time the case is closed.
ACTION (Action Taken on a Case)
8.20.3.4.47 (04-20-2021) ACTION (Action Taken on a Case) Action codes represent the actions taken on a case as it moves through Appeals. A new docketed case sent to Counsel to answer the petition should have an action of ANSWER. Note: If the current ACTION code is shown as DECENT or ORDENT, it should ONLY be overwritten or updated with ACTION Code ACKCLS (Acknowledged Closure). Action codes ACKCLS and SHIPPED open a separate box which is populated with the Post of Duty (POD) information. ACKCLS POD information represents the location of the employee closing the case. SHIPPED POD information represents the location the case is being sent to within the Appeals organization. See IRM 8.20.3-4 for a list of action codes.
TODATE (Date ACTION Began)
8.20.3.4.48 (10-15-2014) TODATE (Date ACTION Began) This field represents the date when an action on the case began, meaning the date the case was sent TO another Appeals office, Counsel, etc. Required entry when the ACTION field is entered.
FROMDATE (Date ACTION Ended)
8.20.3.4.49 (10-15-2014) FROMDATE (Date ACTION Ended) Enter the date a specific action on the case ended. This field is a manual entry and made by the sending office (APS TE) when acknowledgement of the case is received. Exceptions: The FROMDATE on a transferred case (ACTION = TRXXX) is automatically entered when the case is accepted by the receiving office from the INBOX. For cases with ACTION Code ANSWER, the FROMDATE is automatically populated when assigned to the ATE.
LACTION (Local Action)
8.20.3.4.50 (10-15-2014) LACTION (Local Action) Action taken on a case - same as ACTION field but is reserved for local definition.
LTODATE (Local TO DATE)
8.20.3.4.51 (10-15-2014) LTODATE (Local TO DATE) The date the Local Action began.
LFROMDATE (Local FROM DATE)
8.20.3.4.52 (10-05-2006) LFROMDATE (Local FROM DATE) The date the Local Action ended.
CORWUGR (Corrected WUNO Grade)
8.20.3.4.53 (10-15-2014) CORWUGR (Corrected WUNO Grade) The WUNO grade is manually entered by the ATM when the case is assigned.
TFRCorp (Trust Fund Recovery Corporation Name)
8.20.3.4.54 (10-15-2014) TFRCorp (Trust Fund Recovery Corporation Name) Name of the Trust Fund Corporation related to the taxpayer on Trust Fund Recovery Penalty (TFRP) cases.
TFRTin (Trust Fund Recovery TIN)
8.20.3.4.55 (10-15-2014) TFRTin (Trust Fund Recovery TIN) The TIN of the TFRP case where the tax or penalty at issue has been generated.
FOIANum (Freedom of Information Act Number)
8.20.3.4.56 (10-01-2012) FOIANum (Freedom of Information Act Number) If ACDS Type Code "FOIA" is selected, the FOIA Number for the case will be a required entry on ACDS. If Type Code "FOIA" is not selected, the FOIA field cannot be entered on ACDS. For more information, refer to IRM 8.7.14.6.1, FOIA Carding Procedures.
Date DKTAD Skeletal
8.20.3.4.57 (10-15-2014) Date DKTAD Skeletal The DIMS Team must enter the Date DKTAD Skeletal record created. Do not edit this field or remove this field at any time.
Date DKTAD Dummy
8.20.3.4.58 (04-20-2021) Date DKTAD Dummy The DIMS Team will enter this date when the ACDS database is transferred or updated to an Area/Appeals Office Code (AOC) for case assignment before a physical case file is received. Feature code "PL" will be added.
Date DKTAD Original
8.20.3.4.59 (10-15-2014) Date DKTAD Original Any APS TE who receives an original docketed administrative file must enter the date this file is received.
CIRCTRIDE (Circuit Ride)
8.20.3.4.60 (10-05-2006) CIRCTRIDE (Circuit Ride) If the case will be handled at a circuit riding location, enter the appropriate locally designated city code.
STATUS (Status of WUNO)
8.20.3.4.61 (04-20-2021) STATUS (Status of WUNO) This field is updated by the ATE from the AO function CARATS in ACDS to reflect the current status of the WUNO in inventory. The following status codes are computer generated based on the entry of an action code on the case in ACDS: E/DD - Inactive, waiting action/info by Compliance E/STP - Inactive, to Counsel for stipulation filing E/T - Inactive, to Counsel for trial preparation E/TSN - Inactive, waiting taxpayer action on Statutory Notice of Deficiency (SND) See the ACDS Utilities Menu for a list of current status codes.
DESICONF (Desired Conference Date)
8.20.3.4.62 (10-15-2014) DESICONF (Desired Conference Date) This field is updated by the ATE from the CARATS activity record.
AQMSSELECT
8.20.3.4.63 (10-05-2006) AQMSSELECT Indicator automatically set when the case is selected for Appeals Quality Measurement System (AQMS) review based on programmed criteria.
LOC1 through LOC11
8.20.3.4.64 (04-20-2021) LOC1 through LOC11 LOC1 - Local use field LOC2 - Local use field LOC3 - Local use field LOC4 - Tracks transfer information. Systemic updates occur to insert the AOC of the transferring office. LOC5 - Local use field LOC6 - Local use field LOC7 - defined by headquarters to track CDP issues. Also used for Non-TEFRA Flow Through's. See reference IRM 8.20.5.4.1.4, Non-Docketed Non-TEFRA Flow Through Entity Case Carding Background and History Overview. LOC8 - Q W-4 PROJECT - defined by headquarters to identify Questionable W-4 Project determination cases LOC9 - Notes field to assist ATMs with assigning paperless cases LOC10 - defined by headquarters to track Breakthrough Initiative cases LOC11 - Local use field in MM/DD/YYYY format
Specific Item Instructions - RETURNS Screen
8.20.3.4.65 (10-15-2014) Specific Item Instructions - RETURNS Screen Information and definitions for fields on the RETURNS level information screen.
AIMS
8.20.3.4.65.1 (10-15-2014) AIMS Enter the correct AIMS indicator code for all cases as follows: Y = Yes, return should be controlled on AIMS and is on AIMS at the time of receipt. An Audit Management Display System All (AMDISA) print should be included in the administrative file. N = No, return should be controlled on AIMS but is not on AIMS at the time of receipt. IDRS Command Code AM424A is used by Appeals to establish the AIMS control. E = Exempt, return should NOT be controlled on AIMS and no AIMS controls were established at the time of receipt. There are no AIMS controls for CDP, OIC, penalty appeals, TFRP cases, abatement of interest claims, campus disallowed claims, etc. Note: The AMATCH validation program is keyed to these codes. It is very important to use them correctly to avoid having cases on the inventory validation list (IVL) lists needlessly, meaning if the match program reads "E" , the AIMS listing will not be searched. See IRM 8.10.1.10, Processing Employees Automated System (PEAS) - APS, for additional information regarding the AMATCH reports.
Tax Period/Tax Period Modifiers
8.20.3.4.65.2 (10-15-2014) Tax Period/Tax Period Modifiers Item includes all tax periods (years) associated with the case. The format is YYYYMM. The information can be obtained from documents in the administrative file including the tax returns, revenue agent's report, etc. For Estate Tax cases, Form 706, U.S. Estate Tax Return, use the date of death as the tax period. Tax period modifiers - No tax period modifier is entered if the original return is in the file. The following is entered when the original return is not included in the administrative file: N - no original return Note: For electronically filed returns, such as IDRS command code TRPRT, if the Document Locator Number (DLN) appears in the upper right hand corner, then the TRPRT is considered to be the original tax return. Refer to Document 6209, Chapter 12 for additional information regarding TRPRT prints. The following definers are entered as a separate return line to control the statute when it is different from the rest of the return. 199912F - Federal Insurance Contributions Act (FICA) tip tax 199912P - prepayments credits When an ATE inputs a change to the statute-critical data fields of tax period, statute date, or statute code, the entry will trigger the Statute Validation System (SVS). When the original return is received on a case with a tax period modifier, the tax period must be updated in the SVS via the AIVP Validation Menu (which is accessible from the Case Activity Record (CAR) or the Case Summary Card). All changes in SVS for the tax period critical data field is considered a Normal Update (N). Once the validation is submitted, ACDS will be updated and an automatic entry of VA (Validation Accepted) will be made in the CAR. If the APS TE is requested to remove a tax period from ACDS because it is not part of the case, the APS TE MUST CONSIDER THE STATUTE IMPLICATIONS AND UPDATE ALL APPLICABLE DATABASE SUCH AS IDRS, AIMS, AOIC, etc.
Statute Date
8.20.3.4.65.3 (04-20-2021) Statute Date Next to each tax period, enter the expiration date of the statutory period for assessment. If there is an open statute (live or non-assessed), the date must be entered. When an ATE inputs a change to the statute-critical data fields of tax period, statute date, or statute code, the entry will trigger the SVS. All changes must be designated as either a Normal Update (N) or an Error Correction (E). Once the validation is submitted, ACDS will be updated and an automatic entry of VA (Validation Accepted) will be made in the CAR. If the case involves a FICA tax adjustment, the FICA tax may carry a different statute date. Two statute dates can be entered for the same tax period by using a tax period modifier for FICA tax, as follows: 201312 201312F For non-petitioning spouse cases, also see IRM 8.20.5.30.5, Innocent Spouse Case Carding. If the notice of deficiency is rescinded under Rev. Proc. 98-54, the statute date must be recomputed. Generally the statute date that existed prior to the issuance of the notice is reinstated. The recomputed statute date will be provided by the ATE. See also IRM 8.2.2.4, Appeals Issued Statutory Notice of Deficiency (SND). The statute date field is also used to track the CSED (Collection Statute Expiration Date) for Collection cases (CDP, OIC and TFRP). For timely CDP cases, the statute date field is blank. For late CDP cases with Feature Code EH or retained jurisdiction CDP cases with Feature Code RJ, the statute date field will be the CSED. See IRM 8.20.5.13.2(5), CDP and EH Case Carding. For non-CDP OICs, the statute date field will be blank. See IRM 8.20.5.31(4), Offer in Compromise (OIC) Case Carding. For CDP OIC cases, the statute date field will be two years from the REQAPPL date for the offer. See IRM 8.20.5.13.1.6.1(6), CDP/EH Offer In Compromise (OIC) Case Carding. For post-assessment TFRP claim cases, see IRM 8.20.5.38.2.4.4, TFRP Formal Claim for Refund and Claim Reconsideration Case Carding.
Statute Code
8.20.3.4.65.4 (04-20-2021) Statute Code Enter the appropriate code to denote the special period of limitations. Remember, if there is a valid statute code, it must be entered. See IRM 8.21.2-1, ACDS Statute Codes, for a complete listing of all valid statute codes. When an ATE inputs a change to the statute-critical data fields of tax period, statute date, or statute code, the entry will trigger the SVS. All changes must be designated as either a Normal Update (N) or an Error Correction (E). Once the validation is submitted, ACDS will be updated and an automatic entry of VA (Validation Accepted) will be made in the CAR. Follow the rules below to determine the code: If the period of limitations is extended by special consent Form 872–A, Special Consent to Extend the Time to Assess Tax, enter 872–A. In bankruptcy cases, enter BKRUP. However, the actual statute date must remain in the "statute date" field. If the statutory period for assessment has expired and the year is open only by reason of the filing of a claim, enter the word CLAIM. If the statutory period for assessment has expired and the return is open only because of the assertion of a fraud penalty, enter the word FRAUD. If the statutory period for assessment has not expired in a year for which there is an assertion of a fraud penalty, the open statute date must also be entered. If the return being established is docketed before the tax court, enter DOCKT. If there is an omission from gross income which is in excess of 25% of the gross income stated on the return, enter 6501E. If there is a valid open statute date, the statute date field must be completed with the statute date. If the statute date has expired and the case is being held open only by the 6501E issue, the statute date field must be completed with the six year statute date. If the statute is only open because of a carryback, enter CBYYYYMM (YYYY MM represents the year and month creating the carryback). The following chart will help identify the proper entry for multiple scenarios where a carryback is involved: How to control the statute where there is an open ASED for the Net Operating Loss (NOL) year(s) which carries back to years where the statute is only open resulting from the CB: Tax Period Statute Date Statute Code Comments 201012 CBYYYYMM = CB201212 Open only on a carryback The YYYYMM identifies the year with the open statute No statute date will be entered 200912 CB201212 Open only on a carryback 201212 04/15/2016 No code would be entered as this is the NOL year where the CB comes from How to control the statute when the CB years have open ASEDs but are also covered by the NOL: Tax Period Statute Date Statute Code Comments 201012 12/31/2013 Statute date is entered because there is a valid 872 in the file for this year Even though this year is covered by the CB only the open ASED is entered on ACDS 201112 04/15/2015 Even though this year is covered by the CB only the open ASED is entered on ACDS 201212 4/15/2016 No code would be entered as this is the NOL year where the CB comes from How to control statute when the NOL year is open on an 872A: Tax Period Statute Date Statute Code Comments 200712 CB200912 Open only on a carryback No statute date will be entered Entering the date could lead one to believe the ASED is open for the entire case as shown in the example above 200812 CB200912 Same as example above for 200712 200912 872-A 872-A code entered on the NOL year as that is what is keeping the case year open For reference returns with the same name as the case being established, enter RFRTN in the statute code field. If there is a valid open statute date, the statute date must be entered in the statute date field. For reference returns with a name different from the case being established, a separate case summary card must be generated, and linked to the key case. On occasion, AIMS will reflect alpha statute codes (AA-ZZ) in the day field of the statute date, to identify a special reason for keeping the statute open. See Document 6209, Section 12 for a complete listing of AIMS alpha statute codes. See IRM 8.21.2-1, ACDS Statute Codes, for a complete list of ACDS statute codes.
ACN (Audit Control Number)
8.20.3.4.65.5 (04-20-2021) ACN (Audit Control Number) APS and ATE will input and validate ACN for BBA cases in ACDS.
BodCd (Business Operating Division Code)
8.20.3.4.65.6 (10-15-2014) BodCd (Business Operating Division Code) The Business Operating Division Code (BodCd) is comprised of three specific fields that are each input separately. Those fields are: PRIBUSCD (Primary Business Code) - 3 digits SECBUSCD (Secondary Business Code) - 5 digits EMPGRCD (Employee Group Type Code) - 4 digits The three fields combined are also referred to as the AIMS Assignee Code for AIMS cases. The AIMS Assignee Code can be found on the AMDISA. For AIMS cases, input the 12-digit AIMS Assignee Code of the originating office in each of the specific fields. For non-AIMS cases, determine and input the PRIBUSCD of the originating office only. Currently, the BODCD and SOURCE fields will be input to identify the source of our work.
PRIBUSCD (Primary Business Code)
8.20.3.4.65.6.1 (04-20-2021) PRIBUSCD (Primary Business Code) PRIBUSCD (Primary Business Code) is a three-digit code that identifies the source of the return. This code should remain constant throughout the appeal process. This is a required field. For AIMS cases, input the PBC of the originating office as shown on the AMDISA in the closing PBC field. For non-AIMS cases, the listings below are provided to assist you in determining the PRIBUSCD. Digit 1 is the AIMS BOD Code. The following is a list of valid codes to identify the source of work: 1 - Taxpayer Services (TS) 2 - Small Business/Self Employed (SB/SE) 3 - Large Business and International (LB&I) 4 - Tax Exempt/Government Entities (TE/GE) Digits 2 and 3 are referred to as the "Industry-Area-Type-Code" . SB/SE and TS identifies "Area" LB&I identifies "Industry" TE/GE identifies "Area" or "Type" of case. The Compliance Collection Campuses and their PBCs are: Andover 190 Atlanta 191 Austin 192 Fresno 193 Kansas City 194 Brookhaven 295 Cincinnati 296 Memphis 297 Ogden 298 Philadelphia 299 The Compliance ACS "Remote" or Field sites and associated campuses are: Buffalo (Andover 190) Denver (Ogden 298) Des Moines (Memphis 297) Detroit (Cincinnati 296) Jacksonville (Atlanta 191) Nashville (Memphis 297) Oakland (Ogden 298) Puerto Rico (Austin 192) Seattle (Fresno 193) For Bank Secrecy Act cases (IRC 6721 penalties for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, violations), the PBC is 217. Refer to Document 6209, Section 12, for additional information regarding PBCs.
SECBUSCD (Secondary Business Code)
8.20.3.4.65.6.2 (04-20-2021) SECBUSCD (Secondary Business Code) SECBUSCD (Secondary Business Code) is a five-digit code to further identify the source of the return. Input the SBC of the originating office as shown on the AMDISA. The SBC will not be updated from the prior code when a return is closed to Appeals. This field is not required for non-AIMS cases. See Document 6209, Section 12, for additional information.
EMPGRCD (Employee Group Code)
8.20.3.4.65.6.3 (04-20-2021) EMPGRCD (Employee Group Code) EMPGRCD (Employee Group Type Code) is a four-digit code to further identify the source of the return. Input the EGC of the originating office as shown on the AMDISA. The EGC will not be updated from the prior code when a return is closed to Appeals. This field is not required for non-AIMS cases. See Document 6209, Section 12, for additional information.
SND (Statutory Notice of Deficiency)
8.20.3.4.65.7 (12-27-2011) SND (Statutory Notice of Deficiency) Enter Y if the SND was issued and the tax period was included. Enter N if the SND was not issued or the tax period was not included.
PAYCODE (Payment Code)
8.20.3.4.65.8 (10-15-2014) PAYCODE (Payment Code) This item is used to record whether a payment was received by Appeals for the tax period being closed and the type of payment. This item is optional based on the APS Lean Six Sigma recommendations during Fiscal Year 13.
PropdTax (PROPOSED$ TAX DEF/-OA)
8.20.3.4.65.9 (04-20-2021) PropdTax (PROPOSED$ TAX DEF/-OA) Enter the proposed deficiency or overassessment (rounded to whole dollars) for each tax period established. The amount should reflect the NET amount of tax and credits including withholding, earned income, etc. and should generally agree with Line 6, Page 2, of the AMDISA print ("Unagreed Amount Appealed/Petition" ). In those instances where the AMDISA amount reflects only $1, refer to the Revenue Agent Report (RAR) to determine the correct amount. Claim amounts are not included in this item and are discussed below in IRM 8.20.3.4.65.13, Claims. Where a partial agreement (assessment) has been secured by Compliance, only the net proposed deficiency should be entered. The case file should contain two Examination reports (Form 4549, Report of Income Tax Examination Changes) - one for the AGREED issues and one for AGREED AND UNAGREED issues (referred to as UNAGREED below). On cases where the special tax period modifiers are entered separately to control a different statute, follow procedures in (1) above. Do not enter dollar amounts on the separate line.
PropdPen (PROPOSED$ PENALTY DEF/-OA)
8.20.3.4.65.10 (10-15-2014) PropdPen (PROPOSED$ PENALTY DEF/-OA) The proposed penalty(s) for each tax period established. The information can be obtained from various documents in the administrative file including the RAR, etc.. (round all amounts to the nearest whole dollar).
RevsdTax (REVISED$ TAX DEF/-OA)
8.20.3.4.65.11 (04-20-2021) RevsdTax (REVISED$ TAX DEF/-OA) Generally, this item is completed at closing. Appeals revised determination of tax liability, rounded to whole dollars, including any Appeals partial assessments. Amount can be taken from the Form 5402, audit statement, SND, etc. Penalty amounts are excluded. There are two special situations that determine the amount entered in revised dollars. They are as follows: If the case is tried or settled by Counsel, enter the total amount of NET tax and credits shown on the Tax Court Decision. If the case is dismissed, enter the total amount of NET tax and credits shown on the statutory notice of deficiency.
RevsdPen (REVISED$ PENALTY DEF/-OA)
8.20.3.4.65.12 (10-15-2014) RevsdPen (REVISED$ PENALTY DEF/-OA) Generally, this item is completed at closing. Enter Appeals results only and round all amounts to the nearest whole dollar.
CLAIMS
8.20.3.4.65.13 (10-15-2014) CLAIMS The following claim fields reflect amounts for Revenue Base Protection (RBP). RBP applies only if tax has been assessed and paid. All other claim amounts are reflected in proposed tax and penalty fields.
DDAMTCL (Amount of the claim received by the former District Director now referred to as Compliance Examination that was disallowed)
8.20.3.4.65.13.1 (10-05-2006) DDAMTCL (Amount of the claim received by the former District Director now referred to as Compliance Examination that was disallowed) Enter the amount of the claim considered by Compliance Examination and subsequently disallowed. This amount can be verified on page 2 of the AMDISA.
DD AMTDIS (Amount of the claim received by the former District Director now referred to as Compliance Examination that Appeals disallowed)
8.20.3.4.65.13.2 (12-27-2011) DD AMTDIS (Amount of the claim received by the former District Director now referred to as Compliance Examination that Appeals disallowed) Entered at closing, this is the amount of DDAMTCL disallowed by Appeals.
APPEALS AMTCLM (Amount of the claim received while the return was in Appeals' jurisdiction)
8.20.3.4.65.13.3 (10-15-2014) APPEALS AMTCLM (Amount of the claim received while the return was in Appeals' jurisdiction) The amount of the claim received directly from the Campus or filed while the return was in Appeals' jurisdiction.
APPEALS AMTDIS (Amount of the claim received in Appeals that was disallowed)
8.20.3.4.65.13.4 (12-27-2011) APPEALS AMTDIS (Amount of the claim received in Appeals that was disallowed) Entered at closing, this is the amount of APPEALS AMTCLM disallowed.
RETURN DUPLICATION
8.20.3.4.65.14 (10-15-2014) RETURN DUPLICATION Duplication involves more than one taxpayer for the same income or deduction adjustment if it is certain that the adjustment is proper for at least one taxpayer. The deficiency attributable to the non-key should be shown as a duplication, such as whipsaw, alimony, etc. Partial assessment dollars secured by Compliance will not be shown as duplication. When adding new returns to either a new or existing case, the input for duplicate dollars is duplication for that return (NOT FOR THE ENTIRE CASE). When updating a return, the duplicate dollars shown are for the entire case.
Total DD CLAIM (Total amount of the DDAMTCL fields)
8.20.3.4.66 (12-27-2011) Total DD CLAIM (Total amount of the DDAMTCL fields) This field is computer generated. It represents the total amount of dollars input in the DDAMTCL fields. No manual input is required. This field is printed on the case summary card or visible on the search screen.
Total APP CLAIM (Total amount of the Appeals AMTCLM fields)
8.20.3.4.67 (12-27-2011) Total APP CLAIM (Total amount of the Appeals AMTCLM fields) This field is computer generated. It represents the total amount of dollars input in the Appeals AMTCLM fields. No manual input is required. This field is printed on the case summary card or visible on the search screen.
Total Case Deficiency (TOTPRODEF)
8.20.3.4.68 (12-27-2011) Total Case Deficiency (TOTPRODEF) This field is computer generated. No manual input is required. This field is only printed on the case summary card.
Total Case Overassessment including Penalty (TOTPROASS)
8.20.3.4.69 (10-05-2006) Total Case Overassessment including Penalty (TOTPROASS) This field is computer generated. This field is printed on the case summary card or visible on the search screen.
TOTAL WORK UNIT (WUDOLRS)
8.20.3.4.70 (10-15-2014) TOTAL WORK UNIT (WUDOLRS) Total dollars for all cases in the WUNO. This field is computer generated. This field is printed on the case summary card or visible on the search screen.
CASE SUMMARY CARD
8.20.3.5 (10-15-2014) CASE SUMMARY CARD After the CASES and RETURNS level information has been input on the screens, the computer will display a prompt to ask if you want to print a case summary card. The case summary card displays all information for the case just established. The system will compute the total work unit dollars. The case summary card will be used by the ATE to identify and control cases in his/her inventory.
ACDS TYPE Codes
Exhibit 8.20.3-1 ACDS TYPE Codes Code Description Source Document ABINT Abatement of Interest Claim Form 843 CAPIA Collection Appeals Program Installment Agreement Form 4442, Form 9423 CAPLN Collection Appeals Program Lien Form 9423 CAPLV Collection Appeals Program Levy Form 9423 CAPSZ Collection Appeals Program Seizure Form 9423 CDPTD CDP Timeliness Determination Form 14461 and Form 12153-B DOP Director of Practice Case DPL2 Collection Due Process Lien & Levy case Form 14461 and Form 12153-B DPLN Collection Due Process Lien Form 14461 and Form 12153-B DPLV Collection Due Process Levy Form 14461 and Form 12153-B EMPL Employment Tax Case Form 941, Form 940 EOD Exempt Organization Determination Case Form 1023, Form 1024, Form 1028 (EO) EOE Exempt Organization Examination Case Form 990, Form 990BL, Form 990C, Form 990T EOR Exempt Organization Revocation Case Final Adverse Determination Letter EPD Employee Plan Determination Case Form 5300, Form 5301, Form 5303, Form 5307, Form 5310, Form 6406EP EPE Employee Plan Examination Case Form 5500, Form 5500C, Form 5500R (EP) EPR Employee Plan Revocation Case Final Adverse Determination Letter ES Estate Tax Case Form 706 EX Excise Tax Case Form 720 FBAR Foreign Bank Account Reporting FOIA Freedom of Information Act Case Form 3210 G Gift Tax Case Form 709 I Income Tax Case Form 1040 or Form 1120 OIC Offer in Compromise Form 656 OTHPEN Other IRC Penalty Code Sections not Identified Form 8278 PENAP Penalty Appeal Case Form 5880, Form 8278, etc. REF Reference Return Form 941, Form 1065 (except TEFRA), etc. TEFRA TEFRA Key Case Form 3198 TEFRAI TEFRA Investor Only Case Form 3198 TEFRAP TEFRA Penalty Only Case Form 3198 TFRP Trust Fund Recovery Penalty Case Form 2751 USBANK Bankruptcy Appeals Process (Test Program) WPT Windfall Profits Tax Case Form 6407, Form 6248, Form 6249, etc. 6161 Extension of Time for Prepayment of Estate Tax 6166 Extension of Time for Payment of Estate Tax Form 706 & various Counsel documents 6676 Erroneous Claim for Refund or Credit Penalty Case Form 8278 6694A Tax Preparer Conduct Penalty ($250) Form 8278, Form 3198 6694B Tax Preparer Conduct Penalty ($1000) Form 8278, Form 3198 6695 Tax Preparer Penalty Form 8278, Form 3198 6695A IRC 6695A Appraiser's Penalty Cases 6700 Abusive Tax Shelter Penalty Form 8278, Form 3198 6701 Understatement of Tax Liability Form 8278, Form 3198 6702 Frivolous Income Tax Return Form 8278, Form 3198 6703 IRC Section 6703 Form 3198 6704 Failure to Keep Records Form 3198 6705 Failure of Broker to Provide Notice to Payor Form 8278 6706 Original Issue Discount Information Form 3198 6707 Failure to Furnish Tax Shelter Information Form 8278 6707A Failure to Include Reportable Transaction with Return Form 3198 6708 Failure to Maintain List of Investors in Abusive Tax Shelter Form 8278 6709 Penalties with Respect to Mortgage Credit Certificates Form 3198 6715 Dyed Diesel Fuel Form 3210 6717 Refusal of Entry or Inspection 6718 Failure to Display Tax Registration on Vessels 6720A Penalty with Respect to Certain Adulterated Fuels 6721 IRC 6721 Bank Secrecy Case Form 8278, Form 3645, Form 3198 7430 Administrative Costs Form 3198
Historical District Office (DO) and Service Center (SC) Codes
Exhibit 8.20.3-2 Historical District Office (DO) and Service Center (SC) Codes Code Description 04 New England 06 Connecticut-Rhode Island 07 Atlanta Service Center (ATSC) 08 Andover Service Center (ANSC) 09 Kansas City Service Center (KCSC) 11 Brooklyn, NY 13 Manhattan, NY 16 Upstate NY 17 Cincinnati Service Center (CSC) 18 Austin Service Center (AUSC) 19 Brookhaven Service Center (BSC) 22 New Jersey 23 Pennsylvania 28 Philadelphia Service Center (PSC) 29 Ogden Service Center (OSC) 31 Ohio 33 Southern California 35 Indiana 36 Illinois 38 Michigan 39 Midwest 41 North Central 43 Kansas-Missouri 49 Memphis Service Center (MSC) 52 Delaware-Maryland 54 Virginia-West Virginia 56 North-South Carolina 58 Georgia 59 North Florida 62 Kentucky-Tennessee 65 South Florida 66 Puerto Rico 72 Gulf Coast 73 Arkansas-Oklahoma 74 South Texas 75 North Texas 76 Houston 77 Central California 84 Rocky Mountain 86 Southwest 89 Fresno Service Center (FSC) 90 Detroit Computing Center (DCC) 91 Pacific Northwest 94 Northern California 95 Los Angeles, CA 98 A/C International
Counsel Office Codes
Exhibit 8.20.3-3 Counsel Office Codes Office Name Office Code Office Name Office Code Atlanta ATL Los Angeles LA Austin AUS Louisville LOU Baltimore BAL Manhattan MAN Birmingham BIR Miami MIA Boston BOS Milwaukee MIL Brooklyn BRO Nashville NAS Buffalo BUF New Orleans NO Chicago CHI Newark NEW Cincinnati CIN Oklahoma City OKL Cleveland CLE Philadelphia PHI Dallas DAL Phoenix PNX Denver DEN Pittsburgh PIT Detroit DET Portland POR Fort Lauderdale FTL Richmond RCH Greensboro GBO Sacramento SAC Hartford HAR Salt Lake City SLC Honolulu HON San Diego SD Houston HOU San Francisco SF Indianapolis IND San Jose SJ Jacksonville JAX Seattle SEA Kansas City KCY St Louis STL Laguna Niguel LN St Paul STP Las Vegas LV Thousand Oaks THO Long Island LI Washington DC WAS
ACDS ACTION Codes
Exhibit 8.20.3-4 ACDS ACTION Codes Code Description To Date From Date ACKCLS Closing of case Date sent to APS, etc. Date Form 3210 was acknowledged ANSWER Unassigned case sent to Counsel to answer petition Date sent to Counsel Date returned from Counsel APPEALED Tax Court Decision that has been appealed Date of Appeal Date Court of Appeals Decision is received COURT Case Tried in Tax Court Date case was tried Leave blank DCJUR Case transferred to Counsel Jurisdiction Date sent to Counsel Leave blank DCOTHER Case sent to Counsel for review suspense Date sent to Counsel Date return from Counsel DDJRET Case sent to Compliance (Appeals retains jurisdiction) Date case was sent Date case was returned DECENT Decision entered by Tax Court Date of Decision Leave blank DKTLSTXXX Docket list/number Date of docket list Leave blank FILERCVD Administrative file received- awaiting petition Date admin file received Leave blank INTERIM Interim assessment or abatement requested Date sent to APS Date verification of assessment/abatement ORDENT Order of dismissal by Tax Court Date order entered Leave blank PETNRCVD Petition received-awaiting administrative file Date petition received Leave blank PREPSTIP Stipulation sent to Counsel for preparation Date sent to Counsel Leave blank REJECT Case reject from APS Date corrected case returned to APS Date of acknowledgement SNDC Statutory Notice of Deficiency sent to Counsel for concurrence Date case sent to Counsel Date case returned to Appeals SHIPPED Ship cases between offices/PODs in the same Area Date case was sent Date case received in new location STIPFF Filing of stipulations by Counsel Date case sent to Counsel Leave blank TRXXX Case transferred from one Area to another Area Date case transferred Leave blank
Source: official text