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Part 8. Appeals

Chapter 20. Appeals Case Processing Manual

Section 10. Appeals Processing Employee Automated System (PEAs)

8.20.10  Appeals Processing Employee Automated System (PEAs)

8.20.10.1  (10-16-2007)
Processing Employee Automated System (PEAs)

  1. The Processing Employee Automated System (PEAs) is an automated system within the Appeals Centralized Database System (ACDS) which replaces the Processing Inventory/Timekeeping system (PICS). This system is designed to:

    • Control inventory assigned to an APS employee

    • Control unassigned inventory

    • Control inventory assigned to Processing personnel and any employee assisting APS with processing their work (i.e. Secretaries).

    • Provide reports

    • Provide inventory listings

    • Provide a daily timesheet

    • Track direct and indirect time

    • Track cycle time

    • Provide statistical reports on inventory and time utilization for evaluative purposes and for determining staffing needs

    • Generate performance evaluations, mid-year reviews and live case reviews

  2. If an employee has PEAs permission(s), the program systemically includes certain cases in that employee's PEAs inventory, if one of the following ACDS menu options was used:

    • I. Input Case/Returns

    • 6. Closings Update

    • 7. Close ALL Cases in WUNO

    • 8. SN Update

  3. At the end of each month, PEAs month-end processing will take place. This will produce statistical inventory reports for purposes of evaluating achievement of program goals and determining proper staffing needs.

8.20.10.2  (10-27-2006)
ACDS Account Prerequisites

  1. ACDS account information must be verified and corrected, if necessary, to ensure that PEAs functions as it is intended. In particular, the following actions are required:

    1. The user must have a Processing Services ACDS account.

    2. The Processing Team Manager must verify the list of employees included in his or her team in the Personnel Profile. The list should include all APS employees in the team and any non-APS employee with a Processing Services account who performs some APS duties within the AOC(s) for which the PTM is responsible.

    3. All PEAs employees must verify his or her own contact information in the Personnel Profile.

    4. The Processing Team Manager must ensure that each employee in his or her list has the correct tour-of-duty.

    5. PEAs permissions must be added to the user's ACDS profile.

8.20.10.2.1  (10-27-2006)
ACDS Personnel Profile

  1. The Processing Team Manager must review his or her own Personnel Profile within ACDS to determine whether all employees in the team are listed. Follow these steps to review your profile and make corrections, if any:

    1. In ACDS, click on the "Personnel" button.

    2. From the Personnel main menu, click on "Update Profile For: (Your Name)" .

    3. From your User Profile, click on "Employees" .

    4. Use the left and right arrows to move available employees to or from the list of employees.

    5. Verify that all employees in the team are listed in the box labeled "Employees" and click on "(S)ubmit Update" .

  2. Each employee with a Processing Services account should also review their own ACDS Personnel Profile for accuracy. PEAs uses the ACDS Personnel Profile to provide contact information to others who research a PEAs case, so it is particularly important to verify the accuracy of the Work Phone, FAX, E-mail and Work Address.

8.20.10.2.2  (10-27-2006)
ACDS Tour of Duty (TOD)

  1. The Processing Team Manager must ensure every employee in their group has a tour of duty (TOD) on ACDS. From your User Profile, click on the hyperlink name of the employee to add a TOD.

  2. From the User Profile for the employee, click on the Tour of Duty hyperlink.

  3. Review the tour of duty information on the employee's summary screen for accuracy.

  4. If the tour of duty exists but is incorrect, click on the hyperlink to "Update" the tour of duty. To delete an erroneous tour of duty, click on the "Delete" hyperlink. If the employee's tour of duty has changed or if no tour of duty exists, add a tour of duty by clicking on the "(A)dd Tour of Duty" button.

  5. From the "Add Tour of Duty" input screen, select a tour of duty from the drop-down list:

    • 5-4-9

    • Regular

    • Flexitour

    • 4-10

    • Part-Time

  6. Enter an Effective Date for the tour of duty. The effective date should be a date equal to the first date of a pay period. This date must precede the first day of the month that the employee is required to complete a PEAs timesheet.

  7. 5-4-9 tour of duty requires the following entries:

    • 8 Hour day — Input the date of the 8 hour day within the pay period beginning with the Effective Date, in MM/DD/YYYY format.

    • Description — Input a description of the 8 hour day, i.e. 1ST FRI.

    • Day Off — Input the date of the Day Off within the pay period beginning with the Effective Date, in MM/DD/YYYY format.

    • Description — Input a description of the Day Off, i.e. 2ND MON.

  8. Flexitour tour of duty requires the following:

    • work credit hours

    • work weekends - if the employee regularly works weekends, select the Yes radio button. The default is NO. If the Yes button is selected, the employee will be required to balance their timesheet for every weekend day.

  9. Verify entries and click on "(A)dd Tour of Duty" .

  10. If you are unable to complete the entries to add a tour of duty, click on"(C)ancel" to cancel the update and return to the Tour of Duty summary screen.

8.20.10.2.3  (10-27-2006)
Non-APS Employee with a Processing Services ACDS Account

  1. Non-APS employees with a Processing Services ACDS account have the ability to do processing work part-time. Special PEAs procedures apply to these employees.

  2. The local PTM must include the non-APS employees in their employee list on ACDS with a part-time ACDS tour of duty. The part-time tour of duty allows them to record direct time on cases.

8.20.10.3  (10-27-2006)
PEAs Permission Levels

  1. All Processing Services employees will have access to PEAs. The availability of functions within PEAs is dependent upon the permission level of the user.

  2. The local systems administrator will set the ACDS permissions for access to PEAs, according to the standard permission settings.

    Permission Description Type of Employee
    2500 Processing Employee Automated system (PEAs) All APS employees and non-APS employees with a Processing Services account
    2510 Record PEAs Time Permission

    • APS employees

    • non-APS employees with APS ACDS accounts who perform some APS duties

    • PTMs/ who perform some APS duties
    2550 PEAs Manager Permission

    • Director, Appeals Processing Services

    • APS Technical Advisors

    • APS Program Analysts

    • APS Area Managers

    • Processing Team Managers
    2560 PEAs Lead/ Manager Permission

    • PTMs

    • Lead Tax Examiners who assign work to others

    • One or more APS employees in each POD

8.20.10.3.1  (10-27-2006)
(2500) Processing Employee Automated System (PEAs) Permission

  1. All APS employees have this permission. This permission level gives the user the APS button in ACDS. The PEAs main menu is accessed from the APS button. Employees with the basic PEAs permission will be able to:

    • Research/View cases in the National PEAs database

    • Import and Assign cases to self that are controlled on the National ACDS database

    • Update Case/Time on cases in own inventory

    • Generate a variety of reports from the Reports menu to control or analyze own inventory or follow-up items

8.20.10.3.2  (10-27-2006)
(2550) PEAs Manager Permission

  1. Processing Team Managers will have this permission. This permission allows access to certain PEAs functions only provided to the manager. These permissions include:

    • Create an Acting Assignment

    • View Employee Case Activity

    • Add Non TOD Reservation

  2. APS Area Managers will have this permission. This allows the APS Area Manager the permission to generate a variety of reports from the Reports menu to analyze the APS Area's inventory or monitor their own follow-up items.

  3. The APS Director has this permission. This allows the APS Director the ability to generate a variety of reports from the Reports menu to analyze APS inventory or monitor their own follow-up items.

8.20.10.3.3  (10-27-2006)
(2560) PEAs Lead/ Permission

  1. Lead Tax Examiners have this permission. This permission allows the user access to some, but not all manager functions. At least one APS employee in each post-of-duty will have this permission. These permissions include:

    • Fast Import for Closing - WUNO

    • Fast Import for Closing - DKTNO

    • Fast Import for Non-Closing

    • Reassign case

    • Check Inbox

    • Check Outbox

    • Check for Unbalanced Days

    • Add Non TOD Reservation

    • Generate a variety of reports from the Reports menu to control or analyze own or group inventory or follow-up items

8.20.10.4  (10-27-2006)
Case Activity Records (CARs) Accessed

  1. A message is displayed on the employees ACDS Home page to indicate case activity records (CARs) that were viewed or updated by a manager or lead. By clicking the button on the Home Page labeled "CARs accessed" , the user is provided a list of cases accessed. The list headings are:

    • TPNAME — the name of the case accessed

    • Type — Viewed, if the record accessed was viewed, or New if a comment was added to the record accessed. Manager/Admin — the name of the person who accessed the record

    • Date — the date of access

    • Comment — the text of the comment up to XXX characters, if a comment was added

  2. Click on the TPNAME hyperlink to view details of the access, and then either "Remove from Active List" , "Keep on Active List" or "(V)iew CAR" (if available) by clicking the corresponding button.

8.20.10.5  (10-27-2006)
PEAs Inventory

  1. PEAs is used to control various types of assigned and unassigned inventory.

  2. A case is in APS inventory when received in APS, regardless of whether it is controlled on PEAs.

  3. A case should be entered on PEAS within 24 hours of receipt or as soon as possible after receipt.

  4. There are a number of methods to enter a case on PEAs. The following menu options are used to enter a case on PEAs and are discussed in more detail later in this chapter.

    • Import and Assign – allows managers and leads to import and assign a case, and allows APS employees to import and self-assign a case.

    • Fast Import for Closing - WUNO – allows managers and leads to import case(s) by workunit number into unassigned inventory for closing.

    • Fast Import for Closing - DKTNO – allows managers and leads to import case(s) by docket number into unassigned inventory for closing.

    • Fast Import for Non-Closing – allows managers and leads to import case(s) by workunit number into unassigned inventory for other than closing.

  5. When the ATM approves and makes an entry in the ACAPDATE field, the ATM transmits the case to APS. If the ATM is off-site from APS, the case will be transmitted via Form 3210, Document Transmittal, Acknowledgement of receipt by APS transfers statute responsibility to the Processing Team Manager, who retains responsibility until the case is assigned to an APS employee. If the ATM is on-site with APS, the statute responsibility immediately transfers when the case is delivered to APS.

8.20.10.5.1  (10-27-2006)
Unassigned and Assigned Inventory

  1. Unassigned: Until a case is assigned to an APS employee, the Processing Team Manager has statute responsibility.

  2. Assigned: The Processing Team Manager assigns inventory to the APS employee. The Manager may delegate responsibility for assigning inventory to an Acting Processing Team Manager or Lead Tax Examiner. At least one APS employee in each post of duty is delegated responsibility to assign inventory.

8.20.10.6  (10-27-2006)
Various PEAs Menus

  1. The PEAs Main Menu is accessed by clicking the APS button in ACDS.

  2. The menu options available from the PEAs Main Menu vary according to the permission level of the user.

  3. Your PEAs inventory provides a general overview of the inventory currently assigned to an employee.

    1. "Follow up List" and a button labeled "Add Non-Case Follow-Up" is displayed. By clicking this button, you are allowed the creation of a follow-up item.

    2. The "Create Non Case follow Up" screen includes the fields and options described below.

8.20.10.6.1  (10-27-2006)
Create Non-Case Follow-Up

  1. This feature allows the user to establish a follow-up control for a non-case assignment, and view case and non-case follow-up items.

  2. To establish a follow-up control for a non-case assignment, click on "Follow-up List" .

  3. Options available include:

    • Additional Follow-up For: This field is only available for managers and leads. A manager or lead can create an additional non-case follow-up for a team member by selecting the team member's name from the drop down list of names. This adds the follow-up item for both the employee selected and the manager or lead who created the follow-up.

    • Action Date: The "Action Date" defaults to the current date and cannot be changed.

    • Follow-up topic: Type in a brief description of the topic.

    • Reference number:

    • Follow-up Date: Input the date the follow-up action is needed.

    • Notes: Input additional information, if needed, regarding the follow-up item.

    • Save or Cancel: Click on the Save button to add the non-case follow-up, or Cancel to exit without adding the non-case follow-up item.

8.20.10.6.1.1  (10-27-2006)
Your PEAs Inventory Details

  1. This main PEAs screen has a section entitled"Your PEAs Inventory Details" which provides the number of cases to card. However, the display is not dynamic, and may not reflect recent changes in real time.

  2. A hyperlink allows the user to "(R)efresh Counts" to obtain the most current cases to card count.

8.20.10.6.2  (10-27-2006)
Research/Update

  1. The "Research/Update" functions include selections that allow the user to research or update a case. The available options are:

    • Research/View

    • Update Case/Time

    • Import and Assign

    • Transfer a case

8.20.10.6.2.1  (10-27-2006)
Research/View

  1. The Research/View function allows the user to search for a case in the national PEAs database.

  2. A link to PEAs research can be accessed from the Area Director, ATM, TCS and AO buttons in ACDS if the case is open or closed. A link to PEAs information, if available, is included via Search.

  3. The user may search for a case by entering data and then selecting the corresponding search criteria from the following available options:

    • WUNO

    • TPName

    • TIN

    • PEAs Last Name (Last name of the PEAs employee)

  4. The user must refine the search by selecting one of the following segments of the PEAs database:

    • Open

    • Closed

    • Both (open and closed)

  5. The following fields are displayed:

    • TPName

    • TIN

    • MFT

    • WUNO

    • AO

    • PEAs Type

    • Received

    • Priority

    • APS Employee (POD)

    • Assigned

    • Closed

  6. Some fields are hyperlinks which allow the user to view a list of cases in order by the field selected. The available fields are:

    • TPName

    • TIN

    • WUNO

    • AO

    • Received

8.20.10.6.2.2  (10-27-2006)
Update Case/Time and Permissions

  1. Selecting "Update Case" takes the user to the "PEAs Full Update - Pick a Case" screen.

  2. The Update Case/Time function allows the user to update a case according to the permission level of the employee.

  3. The PEAs Lead employee or Processing Team Manager can update his or her own case and any case that belongs to the team, assigned or unassigned.

  4. If the PTM or lead accesses a case that is assigned to another team member, a "CARs accessed" notification will display on the Home page of the employee assigned the case.

8.20.10.6.2.2.1  (10-27-2006)
PEAs Full Update - Pick a Case

  1. The user may pick a case to update by entering data and then selecting the corresponding search criteria from the following available options:

    • WUNO

    • TPName

    • TIN

    • PEAs Last Name (Last name of the PEAs employee)

  2. The user must refine the search by selecting one of the following segments of the PEAs database:

    • Open

    • Closed

    • Both (open and closed)

8.20.10.6.2.2.2  (10-27-2006)
PEAs Update Screen

  1. The PEAs Update screen offers an option for either a limited view or full view of the ACDS CASES information to identify the PEAs case.

  2. The limited view displays only the following ACDS CASES fields:

    • TPName

    • WUNO

    • TIN

    • TIN2

    • MFT

    • TPTYPE

    • TYPE

  3. The user can select a full view by clicking on the button labeled "Show All Case Data" to expand the display. The complete ACDS CASES screen is displayed.

  4. To return from full view to limited view, the user should click on the button labeled "Show Limited Case Data" .

8.20.10.6.2.2.3  (10-27-2006)
PEAs Update Fields

  1. Received will default to the current date and should be changed to reflect the actual date the case was received in APS.

  2. PEAs TYPE is the overall category of the work to be performed.

  3. PEAs SubType further identifies the category of work to be performed.

  4. The following table provides descriptions of the PEAs TYPEs and associated SubTypes.

    PEAs Type PEAs TYPE Description PEAs SubType PEAs SubType Description
    ADD Case carded and PEAs record added systemically    
    CLS Case received for final closing TR Transfer
      PR Premature Referral
      Pipeline Pipeline case
      SP Special Processing case
      RI Restricted Interest case
      NET Net Rate Interest Netting case
    SND Case received for issuance of a notice or determination letter Issue Case for issuance of a notice or letter
    INT Case received for interim processing Assess Interim Assessment
      Abate Interim Abatement
      DDJRET Case sent to Compliance (Appeals retains jurisdiction)
      STIPFF Stipulation sent for Filing by Counsel
      PREPSTIP Stipulation sent to Counsel for preparation
      SNDC Notice sent to Counsel for concurrence
      DCOTHER Case sent to Counsel for miscellaneous reasons, i.e. review, suspense
      DCJUR Case closed to Counsel jurisdiction for trial preparation (cc 43)
      Check Check received for processing and/or Form 3244-A preparation
    OTH Case received for Refile or Other purpose not covered by any other TYPE code. It is the automatic TYPE default when using the Fast Import for Non closing function. Refile Return(s) for refiling to Campus. This does not include returns for refiling to Campus that were controlled on PEAs with TYPE CLS and an associated SubType

    		Blank Other than refile
        TM used when two or more TE's are working the case together

  5. PEAs Feature Codes

    • AT Account Transfer

    • CA Closing Agreement

    • CS Customer Service work

    • GT GATT case

    • MR Manual Refund

    • PA Premature Assessment

    • PC Post Closure work

  6. PEAs Case Grade defaults to grade 6 and can only be changed to a higher grade by the manager or lead. PEAs cases are graded according to the complexity of the work, and may be graded 6, 7, 8 or 9. Refer to Exhibit 8.20.10-1, Case Grading Matrix, for a chart used by Processing Team Managers and Lead Tax Examiners for grading the work assignment.

  7. Assigned is the date the case is assigned to the employee.

  8. Employee defaults to the name of the person importing the cases, and can only be changed by the manager or lead.

  9. Priority is used to identify a specific priority on the case from a drop-down list of options.

    • Statute — Imminent Statute

    • >100k — Deficiency over one hundred thousand dollars but less than one million dollars

    • >1m — Deficiency over one million dollars but less than ten million dollars

    • >10m — Deficiency over ten million dollars

    • PUSH— PUSH case (Appeals Initiative)

    • TAS — Taxpayer Advocate Service case

    • EX — Expedite

    • RELIEF — Innocent Spouse Case, full or partial relief granted

    • IA — Installment Agreement

    • ACCEPT — Accepted OIC

    • LIEN — CDP Lien case

    • TAMRA — Refund of overpayment plus interest due within 120 days after the court's decision becomes final

  10. Priority Date — date associated with the Priority or date identified by management as the priority date. For example, if the Priority is Statute, the Priority Date is the earliest statute date for the returns included in the PEAs case. If the Priority is Expedite, the Priority Date is determined by management.

  11. Remarks — for local use, similar to the notes field on ACDS. Enter Remarks as appropriate.

  12. Closing Code — a two-digit code to indicate how the PEAs case was closed.

    • 03 — Closed out of inventory

    • 20 — Returned to AO/ATM for additional work

    • 99 — Close an erroneous record

  13. Completed — is the date completed. If more than one return is included on the case, this is the date the last return is completed.

8.20.10.6.2.2.4  (10-27-2006)
PEAs Suspense from Full Update

  1. The PEAs Suspense status of the case is displayed on the Update Case/Time screen.

  2. A button labeled "Case is Not in PEAs Suspense" is displayed when the case is not currently in suspense. Clicking on this button will display prior PEAs suspense records.

  3. A button labeled "Case is in PEAs Suspense [since MM/DD/YYYY] and cannot be closed" is displayed when the case is currently in suspense. Clicking on this button will display the current and any prior PEAs suspense records.

  4. To create a PEAs suspense record from Update Case/Time, select the button labeled "(S)uspense" . The "Date In" will default to the current date. "Date Out" will default to blank, and should remain blank until the user closes the suspense record by inputting a date equal to the date the suspense period ends."Notes" may be input if needed. A Reason Code must be selected from the following list:

    • S01-Waiting on AO for information/response

    • S02-Waiting on Counsel Attorney for information/response

    • S03-Waiting on Compliance for information/response

    • S04-Waiting on taxpayer to provide information/response

    • S07-Waiting on Account Transfer

    • S08-Waiting on Manual Offset

    • S09-Monitoring On-Line Adjustment

    • S10-Waiting on TCS information/response

    • S99-Other

  5. Time cannot be charged to a case in suspense.

  6. APS employees can create and edit suspense records on their own assigned cases.

  7. Managers and leads can edit and delete suspense records on any assigned case in the group.

8.20.10.6.2.2.5  (10-27-2006)
PEAs Return Level Fields

  1. At the PEAs return level, the following fields are displayed from the ACDS return level information. These items can only be updated from CASES.

    • "A" for AIMS. A value of Y, N or E is displayed. These values are defined in IRM 8.20.3..

    • PER for Tax Period. The tax period is displayed in YYYYMM format.

    • Statute Date and/or Statute Code is displayed as reflected in CASES. The PEAs statute date and/or statute code is always the same as the CASES statute date and/or statute code. These fields may only be updated from CASES.

  2. The following return level PEAs fields are available for update from PEAs:

    • Return Completed

    • Closing CD

    • ADJ Type

      N/A Not applicable. This is the default setting
      A AIMS Adjustment
      Q Quick Assessment
      OL On-line Adjustment
      MR Manual Refund

    • Input Date

    • Notes

  3. The AIMS closed return level PEAs field is display only and not available for update from PEAs or CASES. This field is populated during the monthly upload of AIMS information to ACDS.

8.20.10.6.2.3  (10-27-2006)
Import and Assign

  1. This feature enables the user to self-assign work previously identified to be received by the manager. Selecting "Import and Assign" takes the user to the "PEAs Import and Assign" search screen. The user should enter case identifying data in the search selection field. Or, the user may select from a prior value entered from the drop-down list, if any. The program defaults to search for a case by WUNO. If WUNO was not used to identify the case, the user must change the default selection to correspond with the case identifying data from one of these other available options:

    • TPName

    • TIN

    • DKTNO

  2. The user must refine the search by selecting one of the following segments of the PEAs database:

    • Open

    • Closed

    • Both (open and closed)

  3. The Area defaults to the user's ACDS default Area/AOC.

  4. The user can change the Area/AOC by selecting another Area/AOC or National Database from a drop-down list. The National Database is included in the drop-down list for all PEAs users.

  5. Click on the (F)ind Cases Now button to obtain the search results.

  6. If the search produced the correct result, click on the TPName hyperlink to import the case into PEAs.

  7. If the user imports a workunit that consists of a key case and non-key case(s), if the key case is selected first and PEAs TYPE CLS is selected, a warning message will inform the user of the total number of cases in the workunit and ask, "Do you want to add all of them?" If the non-key case is selected first, the user will not get the warning message, and must then "Import and Assign" each case in the workunit individually.

  8. The user will be required to input or verify the Received, TYPE, SubType, Case Grade, Assigned and Employee fields. The following fields can only be changed by the manager or lead:

    • received date

    • case grade

    • assigned date

    • employee, in which the reassignment option must be used

    .

8.20.10.6.3  (10-16-2007)
Processing Employee Automated Systems (PEAs) Alert Form

  1. When a field or campus office closes a case, the Appeals Team Manager (ATM) inputs an Appeals Team Manager Approval (ACAP) date which drops the case into PEAs. This case then becomes part of the APS inventory and must be assigned to an APS employee. This action begins the timeframe for APS processing.

  2. At times a case with an ACAP date may not be received by APS. This situation makes it unclear whose responsibility it is to locate the case file and delays the closing of the case.

  3. To increase accountability and establish better control when an ACAP case is not received in APS, a PEAs Alert Form will be prepared by APS and is issued as follows:

    If Then
    APS is co-located with the ATM approving the case Send the PEAS Alert Form electronically to the responsible ATM 5 days after the ACAP Date is entered with a copy to the Field Area Director, APS Area Manager and APS Technical Advisor (East/West/Campus).
    APS is not co-located with the ATM Send the PEAS Alert Form electronically to the responsible ATM 10 days after the ACAP Date is entered with a copy to the Field Area Director, APS Area Manager and APS Technical Advisor (East/West/Campus).
    There is no resolution or contact by the responsible ATM 15 days after the entered ACAP date Send the PEAS Alert form again to the ATM with a copy to the Field Area Director, appropriate Senior Operations Advisor (SOA), APS Area Manager and APS Technical Advisor (East/West/Campus).
    There is no contact with APS by the SOA, the Field Area Director, or the ATMs by the 20th day, or if the missing file issue could not be resolved The Director, APS will elevate the issue to the Director, Technical Services, outlining the situation

  4. During this process, both APS and field or campus offices will continue to look for the missing case file.

    1. If the ATM finds the case, the ATM will update the ACAP date to the current date and immediately send the case to APS. Use of Form 3210 , Document Transmittal is recommended. The ATM will communicate with all parties to let them know the case has been found. Update the PEAs Alert Form to record where and when the case was found.

    2. If APS finds the case, the original ACAP date will not change. APS will communicate with all parties to let them know the case has been found. Update the PEAs Alert Form to record where and when the case was found.

    3. If the case cannot be found by the 20th day, the field will coordinate with APS and recreate the case. The SOA will work with the Director, APS, to determine the appropriate ACAP date (the original date or a new date depending upon circumstances).

      Note:

      The PEAs Alert Form is available electronically on ACDS APGOLF. APS will retain the PEAs Alert Form for historical record and data gathering purposes.

8.20.10.6.4  (08-01-2004)
Timesheet Functions

  1. The timesheet function menu for APS employees provides the following options:

    • Balance time for a day

    • View timesheet for a month

  2. In addition, lead tax examiners will also have the following options:

    • Check for Unbalanced Days

    • Add Non TOD Reservation

  3. Managers have the additional following options:

    • View Employee Case Activity

    • Add Non TOD Reservation

8.20.10.6.4.1  (10-27-2006)
Balance Time for a Day

  1. APS employees are required to enter and balance time for each day during the month, based on their tour-of-duty.

  2. Non-APS employees with a Processing Services ACDS account are placed on a part-time tour of duty in order to allow them to charge direct and indirect time spent on processing activities, but they are not required to balance a timesheet.

  3. When the user selects "Balance time for a day" the resulting daily timesheet will default to display the current date in the heading at the top center of the page.

  4. A color coded calendar for the current month is displayed on the left side of the page. The month can be changed by selecting the month and year from drop down lists and clicking on "Change Month" .

  5. Employees are required to balance their timesheet daily. All timesheets must be balanced prior to the month-end processing cut-off which is generally close of business on the last work day of the month. Managers may establish an earlier cut-off if necessary.

  6. End-of-Month processing must be completed by close of business on the first working day of the month.

8.20.10.6.4.1.1  (10-27-2006)
Direct Time

  1. Direct time is time charged to returns processing or case work. Direct time is charged in fifteen minute increments.

    Time Spent on Activity Timesheet Entry Format
    Less than 15 minutes 0
    15 minutes .25
    30 minutes .5
    45 minutes .75
    1 hour 1

  2. Direct time includes the following case related activities:

    Line Number Timesheet Activity Description/Examples
    3 DIMS

    • Running ACDS Docket List

    • Researching location of docketed administrative files

    • Contacting source of the notice to request the file

    • Research systems (i.e. AIMS/IDRS/CATS) to identify file location

    • Request file from Special Search

    • Update DIMS Tracking System

    • Review petition from Counsel
    4 Reports

    • Working assigned reports, i.e. AMATCH, ACDS Follow-up Reports, etc.

    • Timesheet preparation

    • Statute Reports

    • IVL

    • Tax Court Calendar input, reports
    5 ACDS Updates

    • ACDS corrections requested by AO/ATM

    • Address changes

    • TIN changes

    • Statute updates

8.20.10.6.4.1.2  (10-27-2006)
Indirect Time

  1. Indirect time is charged to other activities not directly related to returns processing or case work. Indirect time categories are described in the table below.

    Line Number Timesheet Activity Description/Examples
    6 Photocopy

    • FOIA requests

    • TIGTA requests
    7 Meetings

    • Team meeting

    • Office meeting

    • Town hall meeting

    • mini-sessions held within the unit to discuss procedural issues
    8 Training

    • official training class

    • out-service training

    • on-the-job instructor training as either student or instructor, unless this time is applied directly to a case

    • CPE

    • Computer and software training

    • Instructor preparation
    9 Mail

    • opening mail for office

    • processing incoming mail specifically for APS

    • metering outgoing mail

    • preparing UPS mail documents

    • researching mail
    11 SETR

    • enter time into the SETR system

    • print out timesheets/validate entries

    • resolving SETR problems
    12 Management

    • Acting assignments

    • case reviews/workload reviews

    • lead responsibilities, i.e. assign cases, coordinate responses, etc.
    13 Details/Special Assignments

    • special projects assigned by management

    • special duty assignments, such as CFC or Savings Bond Coordinator

    • work on special committees, such as EEO, Federal Women's Program

    • preparing presentations for within the organization
    14 NTEU

    • any official business with NTEU done during work hours should be charged to NTEU time
    15 Other

    • general research

    • filing tax services

    • filing office files/forms/documents

    • TRAS
    16 Leave - Annual

    • self-explanatory

    • must match SETR
    17 Leave - Sick

    • self-explanatory

    • must match SETR
    18 Leave - Admin/Other Officially approved leave for, but not limited to:

    • blood donation

    • jury duty

    • weather related
    18 Holiday

    • Used to account for time on an official holiday to allow the employee to balance time for the day

    • Must match SETR
    19 Credit/Comp/Relg Taken Officially approved leave
    20 Comp Time Memo entry to indicate the number of hours of compensatory time earned
    21 Overtime Memo entry to indicate the number of hours of overtime earned

8.20.10.6.4.2  (10-27-2006)
View Timesheet for a Month

  1. This function allows the employee the option to view or print their monthly timesheet for either the current or prior months.

  2. The manager or lead can view or print a timesheet for the current month or a prior month, for any employee in the team by selecting the name from the drop-down list.

  3. The default setting is for the current month sorted by assigned date. The user may change the settings to select a prior month, if available, and/or change the sort to "Sort by TP" . The user may select the desired settings from the drop-down lists. If the settings are changed, the user must click on the (G)enerate timesheet button to refresh the page.

  4. When the timesheet is initially viewed on-screen, the case names are hidden. Clicking the push button labeled "Show Cases" displays the case names for viewing. Clicking the button labeled "Hide Cases" hides the case names for viewing. The case names are listed when the timesheet is printed.

  5. Clicking the button labeled "(D)isplay [Month Year] for Printing" results in the print options page. The user may accept the default settings or choose from the available options. The default settings are to print zeroes as dashes, put one separator line between cases, and not print the Indirect Hours Details Page. Clicking the (P)rint button loads the printable version of the timesheet to the screen for printing.

  6. The printable version of the timesheet includes a "BALANCED FOR DAY?" indicator at the bottom of the page. The indicator is either "Y" for "Yes, balanced" or "N" for "No, not balanced" . A PEAs user that is required to balance a timesheet must balance each day and have a "Y" indicator on each day prior to month-end processing.

8.20.10.6.4.3  (10-27-2006)
Functions Available to the Manager and/or Lead

  1. Processing Team Managers and/or Leads have the following functions available to them on PEAs:

    1. View the employee's case activity

    2. Checking for unbalanced days

    3. Adding Non TOD Reservations

8.20.10.6.5  (10-27-2006)
PEAs Managers

  1. APS managers have additional menu items to assist in assigning and monitoring inventory within their group.

  2. Where there are multiple Processing teams in one location, the employees will be assigned by group to their PTM. This will allow reports to be generated by employee and by group.

    Assign Cases Appears only when there are cases to be assigned along with the number of cases to be assigned.
    Fast Import for Closing – WUNO Allows the PTM or Lead to import cases for closing into PEAs inventory. The case is placed in the PEAs unassigned inventory with PEAs type. The user can import all cases and/or returns for the workunit.
    Fast Import for Non-Closing-DKTNO Allows the PTM or Lead to import cases for closing into PEAs inventory by docket number. The case is placed in the PEAs unassigned inventory, with PEAs type CLS. The user can import all cases and/or returns for the workunit.
    Fast Import for Non-Closing Allows the PTM or Lead to import cases for other than closing action into PEAs inventory by workunit number. The case is placed in the PEAs unassigned inventory, with PEAs type OTH. The user can import all cases and/or returns for the workunit.
    Reassign Case Provides the ability to reassign a PEAs case from one PEAs employee in the team to another PEAs employee. Requires manager or lead permissions within the same team. Special functionality is available for co-located Campus teams which allows reassignment between groups.
    Transfer Case Provides the ability to transfer a PEAs case from one PEAs office to another PEAs office nationwide.
    Check INBOX Displays and a number appears if cases are being transferred to your office.
    Check OUTBOX Displays and a number appears when there are cases being transferred from the office. The user can recall an erroneously transferred case up until the time the case is accepted by the receiving office.
       
    Acting Assignments Allows the PTM to designate an employee as an acting manager. Based on the dates entered, the manager functionality will be given to the employee designated. At the end date the manager permissions are removed automatically.

8.20.10.6.6  (10-27-2006)
Employee Evaluations/Appraisals

  1. PEAs employee evaluations/appraisals provides the following functionality which is consistent with what is available to the ATM. It provides for:

    • live case reviews

    • annual appraisal

    • closed case review

Exhibit 8.20.10-1  (10-27-2006)
Case Grading Matrix

Description of Work Assignment   Grade
Card-in   6
Closings ACDS Only, TR, PR 6
  Pipeline (see below) 6
  Special Processing (see below) 7
  Non-complex Restricted Interest 7
  Complex Restricted Interest 8
  Net Rate 8/9 - Based on complexity of work
SND Issue 6
Interim/INT Assess/Abate Based on complexity of work
  DDJRET, STIPFF, PREPSTIP, SNDC, DCOTHER, DCJUR, Check 6
    Based on complexity of work
Pipeline: Cases with adjustments involving a TC 300 or TC 290 no-change, tax assessment or abatement amount. It can also include related penalties, adjustments to AGI, TI, SE Income and prepayment credit adjustments (EIC, Withholding and Exemption adjustments), and entity changes such as filing status, name line and address changes.
Special Processing: Cases requiring special processing procedures such as credit transfers, manual refunds and quick assessments and not requiring complex restricted interest and/or net rate interest computations.

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