Memo Provides Guidance on Streamlined Closing of Docketed Cases
AP-08-0415-0004
- Institutional AuthorsInternal Revenue Service
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2015-9480
- Tax Analysts Electronic Citation2015 TNT 77-13
Date: April 17, 2015
Expiration Date: 04/17/2017
Affected IRMs: 8.4.2 and 8.20.6
MEMORANDUM FOR
APPEALS EMPLOYEES
FROM:
John V. Cardone
DIRECTOR, POLICY, QUALITY AND CASE SUPPORT
SUBJECT:
Streamlined Docketed "EZ" Closing Pilot
This memorandum serves as guidance on the Streamlined Docketed "EZ" Closing Pilot. Please ensure that this information is distributed to all affected employees within your organization.
Purpose: This guidance provides a step-by-step approach to streamline the closing of certain docketed cases in partnership with the Office of Chief Counsel. In this pilot, Counsel will upload documents necessary to close the case directly to the Appeals Centralized Database System (ACDS) instead of mailing documents.
Procedural Change: When Appeals settles a pilot docketed case, Appeals will send the petitioner (or counsel of record) decision document(s) with instructions to forward the signed document(s) directly to respondent's counsel. After the decision is entered with the Tax Court and the case is ready to close, Office of Chief Counsel personnel will convert the necessary closing documents into electronic files, upload the files to ACDS, and add a tracking indicator to the Tax Litigation Counsel Automated Tracking System (TLCATS). All post-decision processing by Appeals will be done using the documents in the electronic file. The process is illustrated in the attached chart (Attachment 1) and step-by-step instructions (Attachment 2).
Pilot Offices:
_____________________________________________________________________
Appeals Chief Counsel
_____________________________________________________________________
Assigned on ACDS to: Assigned on (TLCATS) to:
o Ogden Campus Appeals Office o Boston, MA
o Louisville, KY
o Farmers Branch, TX
o Seattle, WA
Affected Ogden Campus Appeals Employees:
Account and Processing Support (APS) Employees
APS Processing Team Managers (PTM)
Appeals Technical Employees (ATE)
Appeals Team Managers (ATM)
Secretaries
Pilot Cases:
_____________________________________________________________________
No. Requirement
_____________________________________________________________________
1. Appeals settled
2. Assigned on ACDS to the Ogden Assigned on TLCATS to a pilot
Campus Appeals Office Counsel Office
3. Administrative file retained in Ogden APS in suspense pending
entry of the Tax Court decision (ACDS Action Code STIPFF)
Effect on Other Documents: This guidance supersedes existing IRM guidance only for Appeals pilot employees working pilot cases. This guidance does not otherwise affect the following IRMs for non-pilot employees and cases:
IRM 8.4.2, Appeals Docketed Cases, Campus Appeals Docketed Cases
IRM 8.20.6, Account and Processing Support (APS), Interim Actions
Effective Date: This guidance is effective on June 1, 2015, the date of implementation.
Contact: Appeals employees should follow existing procedures to elevate questions through their management chain to contact an analyst by email to *AP Tax Policy & Procedure.
Attachment(s):
(1) Streamlined Docketed "EZ" Closing Pilot Chart
(2) Step-by-Step Instructions
cc:
www.irs.gov
- Institutional AuthorsInternal Revenue Service
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2015-9480
- Tax Analysts Electronic Citation2015 TNT 77-13