- 8.4.3.1 Settlement Not Secured by Appeals - Jurisdiction Released to Counsel
- 8.4.3.2 Jurisdiction of the Tax Court
- 8.4.3.3 Common Terms and Definitions in Docketed Cases
- 8.4.3.4 United States Tax Court Trial Calendar
- 8.4.3.5 Recomputation Under Rule 155
- 8.4.3.6 TCS Preparation of Settlement Proposed by Counsel
- 8.4.3.7 APS Procedures for Reinstating Cases (closing code 42)
- 8.4.3.8 ACDS Updates When an Order of Decision Is Entered
- 8.4.3.9 Dismissed Cases
- 8.4.3.10 Appeal of U.S. Tax Court Decision
- 8.4.3.11 Refund Suits and Cases Settled by Department of Justice
- 8.4.3.12 Appeals Officers Attending Trial
- Exhibit 8.4.3-1 Computation Statement - Appeal Bond Filed – Original Deficiency Determined by the Tax Court - Not Assessed - One Year
- Exhibit 8.4.3-2 Computation Statement - Appeal Bond Filed - Original Deficiency Determined by the Tax Court Not Assessed - Several Years Involved
- Exhibit 8.4.3-3 Computation Statement - No Appeal Bond Filed - Deficiency Assessed - Overpayment - Part- Payment - Part of Prior Assessment to be Abated
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When Appeals concludes consideration without settlement, the work unit is forwarded to Counsel. Ordinarily an settlement computation is not required in an unagreed docketed case, but when the Appeals Officer raises a new issue or concedes an issue, one might be necessary.
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Taxpayer rights are explained by Compliance during the examination. These rights are provided again by Appeals when the Uniform Acknowledgement Letter is sent at the beginning of the Appeals process. Although it is not mandated the Appeals Officer again explain the rights to the taxpayer at the conclusion of an unagreed docketed case, the Appeals Officer may chose to provide this information. If the taxpayer asks, the Appeals Officer must provide the information.
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The Appeals Officer sends Letter 971, Closing Letter - Docket Transfer for Trial Prep, notifying the taxpayer the case is being transferred to Counsel since an agreement cannot be reached in Appeals. Generally, Counsel issues a letter once they receive the case that explains what the taxpayer can expect to occur from that point forward.
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When APS receives the administrative file with an approved Form 5402 releasing jurisdiction, they take the following action:
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Examine the file to ensure all returns, documents, and other papers are included in the folder.
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Date Form 5402 in the upper right corner.
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Date and mail the letter addressed to the petitioner or representative advising that jurisdiction has been released to Counsel.
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Place a copy of the letter, Form 5402, and appeals case memo in the administrative file.
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Follow copy requirements for your local office for distribution of the remaining copies of the Form 5402 and Appeals Case Memo.
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For the Appeals Officer's purpose, the case is moved from active to suspense inventory (Part 2 to Part 3).
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Enter CLOSINGCD 43
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Enter Action Code DCJUR
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Enter the TODATE (date administrative file sent to Counsel). (This closing code will move the case to status E/T.)
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Transmit the administrative file to Counsel. If Form 2828, Transmittal Memo, is used, file a copy in the office file, and establish a follow-up "tickler" control until Counsel acknowledges receipt of the administrative file.
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U.S. Tax Court is a federal court of record established by Congress under Article I of the Constitution of the United States. Congress created the Tax Court to provide a judicial forum where affected persons can dispute tax deficiencies determined by the Commissioner of Internal Revenue Service prior to payment of the disputed amounts.
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The jurisdiction of Tax Court includes the authority to hear a variety of tax disputes. The Tax Court has jurisdiction to redetermine whether deficiencies determined by the Commissioner in notices of deficiency are correct. The Tax Court has jurisdiction over other proceedings where Congress gives specific grants of jurisdiction. In all cases, the jurisdiction of the Court also depends on the timely filing of a petition by the taxpayer.
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The following list describes various types of docketed cases over which the Tax Court has jurisdiction:
Type of Case Tax Court Jurisdiction Deficiency Proceedings The Tax Court has jurisdiction to redetermine the deficiency determined by the IRS per the provisions of IRC 6211 through IRC 6216, which relate to deficiency procedures. The jurisdiction of the Court depends on the following:
In cases brought to Court by a taxpayer --
upon issuance by the Commissioner of a notice of deficiency in income, gift, or estate tax, or in the taxes under Code chapter 41, 42, 43, or 44 (relating to the excise taxes on certain organizations and persons dealing with them), or in the tax under Code chapter 45 (relating to the windfall profit tax), or in any other taxes which are the subject of the issuance of a notice of deficiency by the Commissioner and a timely filed petition by the taxpayer;
or
In cases brought to Court by a transferee or fiduciary --
upon issuance by the Commissioner of a notice of liability to the transferee or fiduciary.
Declaratory Judgment Tax Court has jurisdiction over certain types of declaratory judgments. See IRM 35.1.1.18 for additional information on the following: -
Declaratory judgment relating to oversheltered return - IRC 6234(c).
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Declaratory judgment relating to qualification of exempt organization - IRC 7428.
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Declaratory judgment relating to qualification of retirement plan - IRC 7476.
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Declaratory judgment relating to gift valuation - IRC 7477.
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Declaratory judgment relating to government obligations - IRC 7478.
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Declaratory judgment relating to eligibility of an estate to make installment payments under IRC 6166 - IRC 7479.
Disclosure Actions The Tax Court has jurisdiction over the review of disclosure actions - IRC 6110(f)(3). Administrative and Litigation Costs The Tax Court has jurisdiction over actions for administrative costs - IRC 7430(f)(2). Readjustment and Adjustment of Partnership Items The Tax Court has jurisdiction over the readjustment and adjustment of partnership items, including: -
Review of final partnership administrative adjustments - IRC 6226.
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Review where an administrative adjustment request is not allowed in full - IRC 6228.
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Review of partnership adjustments of a large partnership - IRC 6247.
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Review where an administrative adjustment request is not allowed in full for a large partnership - IRC 6252.
Interest Abatement Tax Court has jurisdiction over the review of the Service's denial of a request to abate interest, or "Interest abatement claims" - IRC 6404(h). Collection Due Process Tax Court has jurisdiction over the review of certain lien/levy actions, or "collection due process (CDP)" cases - IRC 6320 and IRC 6330. Innocent Spouse Tax Court has jurisdiction over the review of relief from joint and several liability on a joint return, or "innocent spouse cases" - IRC 6015(e). Worker classification Tax Court has jurisdiction over the review of worker classification under IRC 7436. Jeopardy Assessment Tax Court has jurisdiction over the review of the reasonableness and appropriateness of a jeopardy assessment where taxpayer has already petitioned the Tax Court to redetermine a deficiency at the time the jeopardy assessment is made - IRC 7428(b)(2)(B). Review of Sale of Seized Property Tax Court has jurisdiction over the review of a sale by the Service of seized property pending decision by the Tax Court in a deficiency proceeding - IRC 6863(b)(3)(C). Redetermination of Interest Tax Court has jurisdiction over the redetermination of interest on deficiencies or overpayments determined by the Tax Court - IRC 7481(c). Enforcement of Overpayment Decision Tax Court has jurisdiction over enforcement of an overpayment decision by the Tax Court if not refunded by the Service within 120 days after decision of the court has become final - IRC 6512(b)(2). Section 6166 Interest Modification Tax Court has jurisdiction over modification of the final decision in an estate tax case to reflect interest paid pursuant to IRC 6166 - IRC 7481(d). -
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Neither no-deficiency nor overassessment years are subject to Tax Court's jurisdiction. The petition of a docketed case will have a tax year with a deficiency proposed in the notice of deficiency.
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Appeals considers work units containing both docketed and non-docketed years.
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Some Tax Court terms and definitions are described in IRM 35.1.2. In addition, common definitions for docketed cases include:
Term Definition Acquiescence Commissioner's acceptance of a decision reached by the Tax Court adverse to the position of the Government. These are published in the Internal Revenue Bulletin. Action on Decision Chief Counsel's recommendation, if any, of action to be taken on an adverse decision. Cases on Remand When a case is sent back to a lower court with orders about further action. Decision of the Tax Court In a deficiency case, the decision of the Tax Court memorializes the Tax Court's determination of the correct amount of the deficiency, penalty, additions to tax or overpayment. A decision needs to dispose of any claims for award of attorney's fees under IRC 7430. The time to appeal a decision of Tax Court is within 90 days after the decision is entered. Defaulted Case A case where a party fails to plead or otherwise proceed with the case as provided by the Tax Court Rules of Practice and Procedure and the Tax Court enters a decision against the defaulting party. A decision rendered upon a default operates as an adjudication on the merits. Dismissed Case A case where a party failed to properly prosecute or comply with the Tax Court Rules of Practice and Procedure, causing the Tax Court to enter an order of dismissal either for lack of prosecution, lack of jurisdiction or other reason. A decision rendered in consequence of a dismissal, other than a dismissal for lack of jurisdiction, operates as an adjudication on the merits. Legal File A file maintained by Counsel containing all legal documents pertaining to a docketed case. Non acquiescence Commissioner's non-acceptance of a decision reached by the Tax Court that is adverse to the position of the Government. These are published in the Internal Revenue Bulletin. Original Consideration Appeals consideration of a docketed case not considered by Appeals in non-docketed status. Petition Taxpayer's request to the Tax Court for a redetermination of the deficiency. A petition in a declaratory judgment proceeding is the pleading filed by the taxpayer or fiduciary. Petitioner A taxpayer or fiduciary who files a petition with the Tax Court. Proposed Schedule of Trial Sessions Schedule prepared by the Tax Court for each trial term. This schedule is used primarily by Tax Court to arrange courtroom facilities. Reconsideration An Appeals consideration of a docketed case previously considered by Appeals in either non-docketed or docketed status. Respondent In a Tax Court case, the respondent is the Commissioner of Internal Revenue. Rule 155 Case After trial, the Tax Court renders an opinion. If the opinion requires a recomputation of tax, the Court withholds entry of its decision to permit a computation as provided by Rule 155 of the Rules of Practice Before the United States Tax Court. An Appeals Tax Computation Specialist generally does the recomputation. Session Settlement Settlement effected by Counsel after the date a docketed case is set for trial or the opening date of the Pre-trial Hearing or Request Session. Settlement Stipulation Settlement document filed with the Tax Court. This document memorializes the settlement of:
a deficiency,
a penalty,
addition to tax,
an overpayment, or
some other issue agreed to by the Government and petitioner in a docketed case. Claims for attorney's fees under IRC 7430 may also be included.Stipulation of Facts A formal legal document filed with the Tax Court setting forth those mutually agreed statements of fact which require no proof in Court. Trial Calendar Tax Court's list of cases scheduled for trial at a certain time and place. The trial calendar is issued several months before the opening date of the trial session. Trial Calendar Period The period beginning with the issuance of the calendar and ending on the opening day of the session. Trial Terms Three time periods the Tax Court divides the fiscal year for trial sessions of the court. The three terms are: -
Fall Term - 12 weeks beginning September,
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Winter Term - 9 weeks beginning in January, and
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Spring Term - 9 weeks beginning in April.
Trial Session Actual time Tax Court sits and hears cases during a term. -
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The United States Tax Court will periodically issue Trial Calendars. This calendar includes the names of petitioners and docket numbers of cases for trial on a specified date.
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The ACDS Tax Court Calendar (TAXCAL) function provides Appeals offices with a method to identify and monitor Tax Court calendar cases and generate Tax Court calendar reports, within ACDS.
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The ACDS Tax Court Calendar function is user-friendly. Based upon the permissions of the user, the program allows appropriate functionality.
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The ACDS permissions levels for Tax Calendar are as follows:
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(14000) Tax Calendar
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(14100) Tax Calendar, User
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(14200) Tax Calendar, Coordinator
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(14300) Import Electronic Calendar - restricted permission
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ACDS' web-based technology allows the program to match a docket number to any case on ACDS, in any office.
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A calendared case input on a Tax Court calendar created in any Appeals office will appear on the appropriate group's or Appeals Officer's report.
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The TAXCAL program provides the following functionality:
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Ability to electronically import or manually create an ACDS Tax Court Calendar;
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Matching calendar cases to ACDS cases and providing a status report for Counsel;
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Notification to the assigned Appeals officer when the case appears on a calendar;
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Link on the TAXCAL record to E-mail the calendar coordinator or assigned appeals officer;
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Calendar status update functionality.
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Tax Court Calendars will be the responsibility of both the Field Appeals and the Campus Appeals Offices.
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Appeals developed and maintains a Tax Court Calendar program (TAXCAL) within ACDS. Brookhaven APS is responsible for input of all Tax Court Calendars onto TAXCAL.
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Field Counsel will fax a copy of the Tax Court Calendar to both Brookhaven APS for input and the local Field Appeals Office for information as soon as it is received.
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A TAXCAL report listing all Dockets on the calendar in Docket Number order should be generated by the Field Appeals Office and faxed to the Field Counsel responsible for the calendar within five work days of receipt of the calendar. This list shows the name of the Appeals Officer assigned to the case and if the case is unassigned or unmatched. The Field Appeals Office is responsible for resolving unassigned or unmatched cases.
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Field Counsel will be provided with periodic calendar status reports. This report will be generated monthly by the Appeals Office responsible for the calendar. These calendar status reports will be generated from TAXCAL and will provide the following information:
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Name of the docketed case
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TIN of the docketed case
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Docket number
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Name of the appeals officer assigned the case, if assigned
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Attorney/paralegal assigned to the case as shown on ACDS
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Closing code and date closed, if applicable
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"Status" of the case
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The following table details the status codes used for docketed cases:
STATUS CODE DESCRIPTION US Unstarted SH Signed Stipulation/Decision Document in Hand CO Considering Case SP Settlement Probable PT Probable Trial DS Dismissal BR Basis for Settlement Reached TP Trial Preparation OT Other (needs further explanation by the Appeals Officer) -
The report will be forwarded to each Field Counsel responsible for the calendar. Field Counsel will update the list with the name of the attorney/paralegal assigned to the case within two workdays from the date of receipt of the list and deliver or fax the list back to the Appeals Office responsible for the calendar so that the ACDS database can be updated with the corrections. Subsequent lists will contain those corrections.
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The TAXCAL Users' Manual is posted on the Appeals web site on the ACDS page.
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If the United States Tax Court requires a recomputation of tax in a tried case, they will request a Rule 155 computation (the name comes from the Tax Court's Rules of Practice). Counsel will send the administrative file to Appeals using Form 1734, Transmittal Memorandum, and request recomputation of the petitioner's tax liability.
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Appeals Processing Services (APS) will send the complete file to the Tax Computation Specialist (TCS) function.
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TCS will follow the procedures found in IRM 8.2, Settlement and Rule 155 Computations.
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After the recomputation is completed, TCS will send the administrative file, with the completed Rule 155 computation, back to APS for forwarding to Counsel.
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APS will:
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Prepare Form 2828 or locally required transmittal memorandum indicating return of the administrative file to Counsel. Send the administrative file, including the recomputation, to Counsel.
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Retain a copy of the transmittal and a copy of the Rule 155 computation in the office file.
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Transmit the administrative file to Counsel and establish a follow-up tickler control until receipt of the administrative file is acknowledged.
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When an administrative file is received with a proposed Counsel decision, APS forwards the administrative file to TCS for preparation of the settlement computation.
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The settlement computation is prepared similar to one prepared for a non-docketed case, which is detailed in IRM 8.17.2. The following changes will need to be made to the Form 3610, Audit Statement:
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Insert Counsel's symbols in the appropriate block.
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At the option of the TCS, modify the Form 3610 to -
(1) Change heading to "Counsel Settlement Audit Statement" ;
(2) At the bottom, Insert "Adjustment of tax liability shown herein is based on revision of prior determination to reflect Counsel's settlement" at the bottom and "It is determined that interest will be assessed as provided by law on deficiencies in tax and additions to the tax or penalties due from the petitioner(s)" .
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TCS will return the completed settlement computation and the Counsel decision to APS so the case can be routed to Counsel.
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APS must take the following actions:
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Prepare Form 2828, Transmittal Memorandum, indicating return of the administrative file to Counsel. Place the original Form 2828 on the outside of the file, along with the computation of tax and the Counsel decision. File one copy of the Form 2828 in the office file. (Use of Form 2828 is optional in these circumstances.)
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Transmit the administrative file to Counsel and establish a follow-up tickler control until acknowledgment is received.
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Information for processing the case once a Tax Court decision has been entered and the case is sent to Appeals for closing is found is a subsequent section. See IRM 8.4.1.38.
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When a case is reinstated, Counsel returns jurisdiction to Appeals.
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The reasons for reinstating sole jurisdiction must be well defined, preferably in writing, before Appeals accepts the work unit from Counsel.
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The following procedures are followed when processing the returned work units:
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Select the Special Activities Menu in ACDS. Then select Closing Code 42/43 update.
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CLOSINGCD = 42.
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DATECLSD= today's date
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FROMDATE = date case returned from Counsel. Entering the FROMDATE will automatically remove the case from the DCJUR follow-up list.
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The Counsel Docket Room will send Appeals notification (CATS Transmittal) of the date a case was tried, dismissed, or stipulated.
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Based on the information from Counsel, APS will update the statute as follows:
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New statute = Decision Date + 150 days (or use tack-on time when less than 60 days remains on the statute as outlined in IRM 8.21.2.
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Enter the recomputed statute date on ACDS and AIMS immediately
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Enter on the update case/returns screen, the appropriate action code and TODATE representing the action taken by the Tax Court.
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On unagreed cases (code 185 on CATS transmittal), enter action code COURT and the date decision entered. Use of this action code is optional and ORDENT may be used in it's place as the time frame for assessment is the same.
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On dismissed cases (code 660 on CATS transmittal), enter action code ORDENT and the date dismissed.
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On stipulated cases (code 190 on CATS transmittal), enter action code DECENT and the date the decision was entered.
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A distinction must be made between cases dismissed for lack of jurisdiction and cases dismissed for lack of prosecution.
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A dismissal for lack of jurisdiction is not a determination on the merits, and the Order of Dismissal does not reflect a deficiency amount.
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A dismissal for lack of prosecution is considered to be a final determination on the merits, and the Order of Dismissal includes a deficiency amount.
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A dismissal by the Tax Court for lack of jurisdiction may be predicated on circumstances which favor the taxpayer. For example, a deficiency notice may be determined to be invalid because it was not sent to the taxpayer's last known address. The Tax Court will lack jurisdiction over a case that is based upon an invalid notice.
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These situations need to be handled on a case by case basis.
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If the statute of limitations is still open, Appeals may request that the notice of deficiency be reissued to the correct address
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Each Appeals office will designate an employee with responsibility for review of dismissed cases prior to assessment. In the following circumstances, the manager will consider assigning the case to an appeals officer and assessing an amount less than shown on the notice of deficiency:
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There is information in the file, not considered by the originating function, which, if considered, would have resulted in a reduction in the tax determined in the statutory notice of deficiency.
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The taxpayer has provided information not previously available, and either Area Counsel or the Tax Court has requested that consideration be given to assessing a reduced amount.
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There is a clear misapplication of the law which led to an excessive deficiency determination in the statutory notice.
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Appeals will not, on its own initiative, contact taxpayers for the purpose of exploring adjustments to the amount of tax determined in the notice of deficiency prior to assessment unless one of the circumstances described in paragraph (1) exists.
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As a general rule, unless unusual circumstances exist, if a taxpayer contacts Appeals and requests an adjustment after Appeals has made an assessment and closed the case, the taxpayer will be advised to request an audit reconsideration with Compliance.
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No further consideration should be given by Appeals to cases that are dismissed by the Tax Court for lack of prosecution.
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Unless there is concern about an imminent statute of limitations, cases in which additional consideration has resulted in a reduced deficiency will be closed by simply assessing a reduced amount. If an imminent statute of limitations is involved, it may be necessary to assess the tax reflected in the notice of deficiency. The case may then be worked as an informal claim for abatement consideration.
IF AND THEN additional consideration of a case results in a reduced deficiency there is no concern about an imminent statute of limitations the case will be closed by assessing a reduced amount additional consideration of a case results in a reduced deficiency an imminent statute of limitations is involved it may be necessary to assess the tax reflected in the notice of deficiency and work the case as an informal claim for abatement consideration. -
Time should be charged to the docketed work unit, and upon completion of consideration, it should be closed on ACDS with the appropriate closing code.
Closing Code Description 08 Dismissed Compliance Area or Campus issued notice with Appeals time 11 Dismissed for Lack of Jurisdiction and Appeals issued notice 12 Dismissed for Lack of Prosecution and Appeals issued notice 21 Dismissed Compliance Area or Campus issued notice with no Appeals time
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A Tax Court decision on a tried case can be appealed by either the petitioner or the U.S. Government. Counsel holds tried case files for 90 days after the Tax Court decision is issued. Guidance is provided for procedures to be followed if an appeal is filed within that 90-day period.
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If the case goes to the Court of Appeals (Appellate Court), the deficiency determined by the U.S. Tax Court can be assessed and collected unless the petitioner files an "appeal bond" (also called a review bond) with the U.S. Tax Court. The appeal bond must be in an amount fixed by the Court on or before the time the notice of appeal is filed. No assessment is made if the bond is filed.
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The recomputations for cases on remand are prepared by Appeals. See IRM Exhibits 8.4.1-1, 8.4.1-2, and 8.4.1-3.
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An appeal bond is not the same as the cash bond discussed in IRM 8.20.6. The appeal bond is an irrevocable, open-ended promise by the taxpayer to pay the tax, additions to tax, and interest determined to be due. The taxpayer will provide security for the bond, which is not posted to the taxpayer's account.
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The docket attorney from Counsel’s field office has the responsibility to ensure prompt assessment of the tax generally within 60 days after the decision of the Tax Court becomes final. Counsel will notify Appeals when the decision becomes final (after the case is finished in the Court of Appeals and/or Supreme Court). See CCDM 35.9, Post Opinion Activities, CCDM 36.1, Guiding Principles for Appeals, and CCDM 36.2, Appeal/Certiorari Recommendations, for specific guidelines.
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The Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) gives the federal courts jurisdiction to order a refund of certain amounts while an appeal of a Tax Court decision is pending.
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If the Tax Court determines both an overpayment and a deficiency, the Service may refund or credit the uncontested portion of the overpayment while the appeal is pending.
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If the Service does not refund or credit the uncontested portion to the overpayment, taxpayer may bring an action in Tax Court, District Court, or the United States Court of Federal Claims to recover that amount.
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If Appeals receives a letter from Counsel directing that an uncontested overpayment should be refunded or credited to the taxpayer, Appeals should manually process this credit or refund and retain the litigation freeze code on the taxpayer’s account unless a bond was filed as outlined below.
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Counsel will notify APS if a petition was filed in Appeals Court and if a bond was filed. If a bond was filed, take the following action:
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Enter action code APPEALED and the TODATE on the update case/returns screen. Offices that wish to further identify the case as an appealed Tax Court case may enter a local action code and local to date.
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File the copy of the notification (Form 2237 or CATS transmittal) in the office file.
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Once the Counsel attorney receives notification that the decision has become final, he/she will notify Appeals and request an assessment.
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The Counsel attorney will hand carry (or send via courier) the administrative file to Appeals, using Form 1734, Transmittal Memorandum with an annotation, "Tax Court Case/Assessment must be made before [date]."
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The PTM is responsible for ensuring that APS requests the assessment.
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If the petitioner files a notice of appeal but does not file a bond, the tax must be assessed. Assessment should be made even if the tax is paid.
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The attorney will contact the PTM and hand carry (or send via courier) the administrative file using Form 1734, Transmittal Memorandum, noting, "Appealed Tax Court Case/Assessment must be made."
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APS is responsible for preparing Form 5403, Appeals Closing Record, and processing a partial assessment of the tax. (See IRM 8.20.6.4 for preparation of Form 5403.)
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The earliest assessment statute is 60 days after the Tax Court decision becomes final. The Tax Court decision becomes final after the Appeals Court case (or Supreme Court case) has been completed. Therefore, a quick assessment is not necessary unless notification has been received that the Tax Court decision has become final (the IRC 6213(a) paragraph will not be on this decision so there is no agreement date).
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After the Form 5403 is prepared and the statute is computed, process the administrative file as follows:
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Verify that the amount of deficiency and/or penalty reflected in the decision agrees with the amounts in Item 12 of Form 5403.
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Forward a copy of the first page of the return, together with Form 5403, to APS for an interim assessment.
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If it is a master file return, prepare Form 3177 or 3177–A, Notice of Action for Entry on Master File, with TC 521 Closing Code 72 (which will reverse the TC 520 closing code 72 and initiate collection activity.) Process Form 3177 using CC REQ77/FRM77.
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Enter action code INTERIM and the date sent to APS for assessment (TODATE) on the update case/returns screen.
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When verification is received enter the date in the FROMDATE on the update case/returns screen.
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Send the administrative file and verification of the assessment (transcript with posted assessment – not a pending assessment) back to Counsel for the taxpayer’s appeal. Note on the transmittal the verification of the assessment is attached and needs to be forwarded to Assistant Chief Counsel. Enter action code APPEALED and the TODATE on the update case/returns screen. On the returns screen, change the statute code from DOCKT to ASESD. Offices that wish to further identify the case as an appealed tax court case can enter a LACTION and LTODATE.
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Detailed information concerning the various types of refund suits and the different types of settlements by the Department of Justice, see IRM 8.7.1, Technical and Procedures Guidelines, Cases with Special Guidelines.
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When directed by the Appeals Area Director, Appeals Officers will be present at Tax Court calendar calls for the purpose of considering cases amenable to settlement at calendar call prior to trial, when Appeals' consideration is requested by Counsel or the Tax Court Judge.
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Appeals Officers may, with approval of the Appeals Area Director, attend the trials of cases in which they were involved in Appeals.
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The Appeals Area Director may permit Appeals Officers to attend trials for training purposes.
| CC:XXX:JDoe | |||||
| COMPUTATION STATEMENT UPON REMAND | |||||
| In re: | (Name of case) | ||||
| Petitioner's address | |||||
| Docket No. ___________ | |||||
| Upon mandate of the Court of Appeals for the Fifth Circuit |
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| Income Tax | |||||
| Deficiency pursuant to mandate | $4,000.00 ======= |
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| The details supporting the above computations are set forth on attached pages _____ to _______, inclusive | |||||
Note:Basically, part one of the Computation Statement in cases on remand from the Court of Appeals is the same as part one of the Computation Statement in Rule 155 cases. However, this part of the computation under mandate should show that the computation is pursuant to the mandate of the Court of Appeals, and that any deficiency or overpayment is pursuant to the mandate. This is essential since a prior decision by the Tax Court has already been entered in the case. |
|||||
| CC:XXX:JDoe | |||||
| COMPUTATION STATEMENT UPON REMAND | |||||
| In re: | (Name of case) | ||||
| Petitioner's address | |||||
| Docket No. ___________ | |||||
| Upon mandate of the Court of Appeals for the Ninth Circuit | |||||
| Deficiency Pursuant to Mandate | |||||
| Year | Income Tax | Penalty Sec. 6663(a) | |||
| 1991 | $275.00 | --- | |||
| 1992 | 5,880.50 | None | |||
| 1993 | 30,250.80 | $22,688.10 | |||
| The details supporting the above computations are set forth on attached pages _____ to _______, inclusive | |||||
| CC:XXX | |||||
| COMPUTATION STATEMENT UPON REMAND | |||||
| In re: | (Name of case) | ||||
| Petitioner's address | |||||
| Docket No. ___________ | |||||
| Upon mandate of the Court of Appeals for the Fifth Circuit | |||||
| Income Tax | |||||
| 1991 | |||||
| Deficiency, without taking into consideration the assessment subsequent to the entry of the Tax Court’s decision on December 10, 1997 | $5,000.00 | ||||
| Assessment, April, 1998 (paid) | 5,000.00 | ||||
| Deficiency (to be assessed) | None ======= |
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| 1992 | |||||
| Tax assessed and paid | $20,000.00 | ||||
| Payments: | |||||
| April 15, 1993 | $15,000.00 | ||||
| May 25, 1995 | 5,000.00 | ||||
| Total Payments | $20,000.00 ====== |
||||
| Tax liability pursuant to mandate | $18,000.00 | ||||
| Overpayment | $2,000.00 ======= |
||||
| Section 6512(b)(3)(A), Internal Revenue Code of 1986 | |||||
| Return filed, April 15, 1993 | |||||
| No claim filed | |||||
| Agreements executed, March 1, 1996 and January 12, 1997 (extending statutory period indefinitely by Form 872A) | |||||
| Deficiency notice mailed, February 10, 1997 | |||||
| The details supporting the above computations are set forth on attached pages _____ to _______, inclusive | |||||