Depending on the type of case, the administrative file may contain the returns of the taxpayer, consent to extend the statute if needed, examining officer's report, and other documents relating to the taxpayer's liability for the year or years involved, such as protests or petitions, claims for refund or abatement, and other pertinent documents or papers.

Generally, examination sourced administrative files are transmitted to Appeals, along with an AMDISA print for each return reflecting a current Audit Information Management System (AIMS) Status of 81, and/or an IDRS command code AMCLS print for each return. The following case types are exceptions:

When the taxpayer electronically files their tax return, the Service neither maintains, nor creates a paper copy of the return, however for Docketed cases, a print of the electronically filed return must be included in the administrative file provided to Counsel for answer to the petition. APS must verify the return was electronically filed by checking the File Location Code (FLC) in the TC 150 DLN. The FLC is the first and second digit of the TC 150 DLN.

The administrative file for an electronically filed tax return must include a print of the electronically filed return from one of the following sources/systems:

For additional resources specific to electronically filed returns see:

APS will verify the contents of the administrative file to determine if all documents, returns, etc. which are listed on the transmittal are present in the file upon receipt in Appeals.

APS will review and determine the statute date on all tax periods received in Appeals, and will verify that there are at least 365 days remaining on the assessment statute before accepting the case. If there are less than 365 days remaining on the assessment statute, the APS Tax Examiner will generally not accept the administrative file in Appeals unless one of the exceptions applies.

For additional guidance see:

The APS Tax Examiner will alert their Processing Team Manager (PTM) when cases with less than 365 days remaining on the assessment statute are received in Appeals.

Once the contents of the administrative file and the statute date are verified, date stamp the Form 3210, sign the acknowledgment copy of the Form 3210 and return it to the originator. Place a copy of the receipted Form 3210 in the administrative file.

There are several cases that Appeals will not accept:
Compliance Examination Source Case Parameters:

If an APS employee receives any of the cases listed above for carding in, alert the PTM prior to returning the case to the originating function for direction on how to proceed.

Cases including one or more tax period(s) with open AIMS controls are received in Appeals in AIMS Status 81, Not Assigned Appeals. Each tax period’s AIMS control must be updated to Status 80 Non-Docketed or Status 82 Docketed at the time the case is carded on ACDS. The Bipartisan Budget Act-BBA (formerly TEFRA) cases are updated to Appeals in Status 71 and must be updated to Status 70 if non-docketed or Status 72 if docketed.

See IRM 8.20.5.3.1.2 (2) for several examples of case types that will not have AIMS controls. The list is not all inclusive.

If APS receives a new case for carding and it should have been routed to another Appeals Office, the receiving APS office must card the case on ACDS prior to transferring it to the appropriate Appeals Office. Carding the case will ensure the statute is protected.

Work unit numbers (WUNOs) are established on ACDS as follows:

The Compliance Examination functions issue separate statutory notices of deficiency (SND) to each taxpayer on a jointly filed tax return and may occasionally issue a separate SND for each tax period for examinations involving multiple years. Separate WUNOs are required for each docket number. For guidance on carding a Petitioning/Non-Petitioning Spouse case or a Petitioned/Non-Petitioned Year case type, see:

Special procedures will apply for the following types of docketed or non-docketed cases covered later in this IRM. See the alphabetical list below:

In those special situations above where multiple cases are assigned to a WUNO, the following rules apply:

Original returns must be received in the following situations:

The cases referred to in (1) above may be accepted without the original return if the case file contains an unfilled requisition, a print of the electronically filed return, or a copy of the return. However, fraud cases are only accepted under this paragraph if the missing original returns do not seriously weaken the Government’s position. The Appeals Technical Employee (ATE) will make this decision.

If it becomes necessary for Appeals to issue a Statutory Notice of Deficiency (SND), or if the case develops into one of the other exceptions in (1) above, the ATE may request the original return through their secretary/administrative assistant, or through APS, if secretarial/administrative IDRS support is not available.

Administrative files closed to Appeals via CC: AMCLSE are transmitted to Appeals, along with an AMDISA print for each return reflecting a current AIMS Status of 81, or an AMCLS print reflecting each return on AIMS.

When the taxpayer electronically files their tax return, the Service neither maintains, nor creates a "paper copy" of the return, however, for a physical (non-electronic) administrative file submitted to Appeals, a print of the electronically filed return must be included. The administrative file for an electronically filed tax return will include a print of the electronically filed return from one of the following sources/systems:

Establish WUNOs on ACDS as follows:

In situations where multiple cases are assigned to a WUNO, the following rules apply:

The APS Tax Examiner will validate all critical data fields (CDFs) after establishing the case on ACDS. See IRM 8.20.5.3.2, AIVP Create Case Validation for the Create Case Validation critical data fields.

Prior to January 1, 2002, the non-TEFRA flow through entity returns were carded as reference returns and linked to the investor key case in the same WUNO.

From January 1, 2002 to February 29, 2016, the non-TEFRA flow through entity returns were established as a separate WUNO, which allowed the Appeals Technical Employee to apply time to each return/entity rather than applying all the hours to only the investor key case (MFT 30).

From March 1, 2016 through June 30, 2017, the non-TEFRA flow through entity returns were established as a reference return and linked to the investor key case in the same WUNO per an Appeals process improvement team.

Beginning on July 1, 2017, the carding procedures established on March 1, 2016 are repealed to resolve unforeseen database and reporting problems created by the change established per (3) above.

Operating Divisions and functions that issue notices which include the right to file a petition with the United States Tax Court (USTC), are responsible for monitoring the Docket List to determine if a petition is filed in response to a letter or notice they’ve issued. The following list identifies two general (but not all inclusive) categories of notices which may include the right to file a petition with the USTC:

If a petition is filed, the function in the Operating Division that issued the notice is responsible for locating the case and processing it to Appeals using Disposal Code 11, within ten (10) calendar days from receipt of the Docket List.

The U.S. Tax Court requires the filing of an "answer" by the Commissioner of Internal Revenue in all docketed tax cases.

Employees responsible for monitoring the Docket List must be aware of and take all necessary actions to ensure Counsel receives docketed administrative files with sufficient time remaining to meet the due date established by the U.S. Tax Court to answer the petition.

The answer due date, or the time within which the petition must be answered, is set by the Tax Court at sixty (60) days from the date the petition is served on the IRS.

Counsel needs time to prepare the answer, therefore APS must make every effort to card the administrative file and send it to Counsel via a mail delivery system that ensures it is received in Counsel no later than twenty (20) days prior to the answer due date.

In the instance where a taxpayer provides supporting documentation to the business units in response to a Statutory Notice of Deficiency issued by that business unit, it is possible for that business unit to accept the information and formally "no change" the case. Whenever this occurs, the function receiving and accepting the taxpayer’s documentation as fully resolving the proposed adjustments included on the SND they issued, must certify in writing that they have reviewed the documentation and determined that no changes are needed to the taxpayer’s return as filed. The function will prepare and sign a Form 14121, No Change Certification, which must then be transmitted via EEFax or email to the Field Counsel attorney assigned the petitioned case as well as to the APS DIMS Team. Upon receipt of Form 14121, the DIMS TE must coordinate the disposition of the newly No-Changed case with the respective Counsel Attorney. This "Docketed No Change Certification" procedure:

See IRM 8.20.5.5.3.1, Compliance Function No-Changes the Statutory Notice of Deficiency (SND) for additional information.

The following table provides a time line for various actions required, beginning on the day the petition is served on the IRS.

In Appeals, the APS DIMS Team is responsible for downloading the Docket List file Counsel placed on the server and posting it on Appeals' automated system, "Docket Information Management System (DIMS)."

Each day that a new docket list is received, the DIMS Tax Examiners (TEs) will take the following steps:

Each week the DIMS TE (or PTM) will generate and work the DKLSTXXX and the LACTION 11 Day follow-up report for their assigned DIMS location.

For any case showing on the list with a follow up date of 11 days or more, research AMDISA and note the AIMS status and status date on DIMS according to the If/Then Table below:

Any petition filed with the USTC prior to the IRS issuance of a Statutory Notice of Deficiency (SND) (Examination), Notice of Determination (Collection), or CDP/EH decision letter is premature and will be “Dismissed for Lack of Jurisdiction” via an Order to Dismiss. When such a case appears on the Docket Listing the APS DIMS Team must take additional actions to ensure the ACDS Record accurately reflects the true status/condition of this case type. The following factors must be considered:

For any petitioned case showing on the list with a follow up date of 40 days:

The APS DIMS Team is responsible for securing administrative files for all Appeals Operations.

The source function sends the administrative file directly to the Appeals office designated on the Docket List. The APS DIMS Team is responsible for making the initial and follow-up contacts to locate the administrative files if the file is not received in Appeals within ten (10) calendar days of appearing on a Docket List.

The APS DIMS Team contacts the source function responsible for sending the case to Appeals to obtain the file(s).

If the case is not on AIMS, the APS DIMS Team takes the following steps to secure the case file:

Within two (2) business days of receipt, the APS office that receives the file will:

DIMS Tracking is closed by the DIMS employee upon transfer of the database to the applicable AOC.

The APS DIMS Team is responsible for:

The process of establishing skeletal records was implemented to:

The DIMS Team controls skeletal records on ACDS by using the action code DKLSTXXX. The action code indicates that a docket list has been received and receipt of the administrative file from Compliance Examination is pending. The "XXX" is a placeholder for input of the correct AOC for the case.

When a case first appears on a docket list, the DIMS Team creates the skeletal record using information from TLCATS (print CSC 1) to input key data fields on ACDS. The cases are controlled on ACDS using Fresno's AOC to enable the DIMS Team to generate follow up reports.

The skeletal record must be established within 2 business days from receipt of the docket list.

When a case is received by an APS office the PTM or designee will:

If a case remains on the "DKLSTXXX" list for 40 days, Fresno DIMS Team will create a dummy file for answer.

The dummy file consists of copies of all available information obtained from a variety of sources. Most IRS Campus Examination sourced cases are controlled on the Correspondence Examination Automation System (CEAS). In Appeals, designated DIMS Team and Fresno APS employees have research only permission to access CEAS, Report Generation Software (RGS) and Account Management System (AMS).

A "dummy" administrative file contains all available information related to the case. The dummy file for answer purposes should contain, at a minimum:

Using TLCATS and the documents in the case file, update ACDS as needed. If any critical data elements were corrected, the validation needs to be completed.

Complete items on the case inventory and return information screen as applicable and in accordance with established procedures. Follow normal ACDS procedures found in IRM 8.20.3, Account and Processing Support (APS), Appeals Centralized Database System (ACDS) for ACDS fields and acceptable data.

When establishing a docketed case on CASES, follow the instructions provided in IRM 8.20.3, Appeals Centralized Database System (ACDS) and follow the additional instructions described below:

Upon receipt of the original administrative file, update the AIMS Status for the docketed TIN and Tax Period(s) to 82 using IDRS command code AMSTUA.

DIMS will transmit the dummy file in PDF format, to Counsel for answer of the petition.

Adherence to the procedures outlined above provides Field Counsel with all available information for use in preparation of an answer to the petition.

DIMS will continue to attempt to retrieve the administrative file every 30 days or until case closure.

The ACDS record is created based on all available information, such as the petition, notice of deficiency (if available), TLCATS, IDRS, AIMS and CFINQ information.

The DIMS Tax Examiner will transfer ACDS to the appropriate Appeals office as follows:

The APS office will also be instructed to accept the record from the "INBOX" and update the "ACTION" Code to "Answer" as the ACTION code is systemically removed with the transfer action.

The DIMS Team Tax Examiner will continue efforts to locate the administrative file.

The DIMS TE must promptly and accurately identify and act upon non-petitioning spouse (NPS), non-petitioned years (NPY) and potential dismissals on all dummy file cases, e.g. premature petitions. The DIMS TE must:

On ACDS, the DIMS Tax Examiner will input the date the dummy file was created in the DKTAD Dummy field to indicate this is a dummy file created because the administrative file has not been received.

In addition, enter the following ACDS information:

Do not close DIMS until the original admin file is received. See IRM 8.20.5.5.4.1, Administrative File Received After Dummy File Created.

Occasionally the APS DIMS Team will identify a CDP case on a DIMS listing that was erroneously closed by APS as a default but needs to be reopened. This can occur when the following happens:

The APS DIMS Team will notify the PTM (of the back end APS unit that closed the CDP case) that the case has been docketed and the closing should be recalled.

The APS closing unit will take the following steps:

Whenever the taxpayer has an active POA, APS adheres to the General Carding Rules provided in IRM 8.20.5.3, however, if the taxpayer’s petition identifies an attorney of record which is different from the POA information on the taxpayer’s Centralized Authorization File (CAF), enter the Attorney of Records name and address information in the POA fields on ACDS. In the ACDS NOTE field enter "Attorney of Record does not match CAF."

When the taxpayer does not have an active POA, but the taxpayer’s petition identifies an Attorney of Record, always enter the Attorney of Record information in the ACDS POA fields.

Source functions are required to monitor the Electronic Docket List (EDL) and timely forward docketed cases to Appeals. Occasionally, a docketed administrative file is not received in Appeals timely. The most common cause is when the taxpayer files a petition within close proximity to the SND expiration date; and during the timeframe between when the petition is added to the EDL and the EDL is researched by the respective source function, the case is defaulted by the source function and shipped to their processing function for assessment. If the SND tax period(s) are assessed as a defaulted SND, and the taxpayer has also filed a petition, additional action is required by both the source function and by APS.

The source function must follow their respective IRM guidance to:

After receipt of the written verification and/or approval of the ATE/ATM/Counsel Attorney to authorize the abatement of a premature assessment, the APS Tax Examiner will refer to IRM 8.20.6, Interim Adjustment and Interim Account Update Processing, and IRM 8.20.6, Interim Account Adjustments - Assessment or Abatement Prior to Final Determination, for account update and correction procedures.

Although the source function is expected to provide the original return as part of the administrative file there are instances when a paper original return is neither available, nor able to be secured prior to the date the administrative file must be submitted to Appeals. If the original return is not readily available, the source function will transmit the administrative file for the docketed case to Appeals with verification they’ve initiated a requisition for the return, and also include a transcript of account, and a copy of the return in the case file. APS will accept docketed administrative files without the original return(s) in order to immediately provide all available information to Counsel for preparing an answer to the petition.

If the docketed case file does not contain the original return, APS must verify if the return requisition was initiated by the source function. If the source function has not already requisitioned the original return APS will take the following actions:

After the SND is issued by Compliance, the taxpayer may submit additional information which fully resolves the tax issue in dispute. If Compliance accepts the information they may "No-Change" the case before one or both of the taxpayers file a petition with the USTC. Appeals will not be involved in this type of case.

When the Compliance Function’s "No-Change" process takes place after one of the taxpayer’s on a Married Filing Joint (MFJ) account has already filed a petition with the United States Tax Court (USTC), the appropriate APS Carding or Interim Action IRM sections must be followed to ensure ACDS and AIMS are properly updated and to ensure the Counsel Attorney is notified of the "No-Change" action by Compliance.

When the Compliance function "No-Changes" an SND after the taxpayer has already filed their petition, the case is a docketed case despite the subsequent No-Change determination. The Compliance function must provide Appeals with Form 14121 in accordance with their respective IRM procedures. The table below provides APS with references for the Compliance Function’s post-SND issuance No-Change procedures:

When the original administrative file is received after a dummy file for answer was created and carded on ACDS, APS must perform research to determine the location of the dummy file so that the original administrative file can be associated.

If the original administrative file is received before ASNDATE is input, the APS Tax Examiner will change the RECDATE to the date the administrative file is received in Appeals.

If the original administrative file is received after the ASNDATE is input, the APS Tax Examiner will change the RECDATE to the same date as the ASNDATE.

A non-petitioning spouse case requires special ACDS procedures to create a work unit that includes a key case (the joint return) and two related cases, one for each spouse.

Establish a work unit for the primary TIN of a joint return on the case inventory screen. This is a key case record. The APS Tax Examiner will follow normal ACDS carding procedures and enter the following for the CASES level information screen:

On the RETURNS level information screen enter:

The APS Tax Examiner will send the administrative file to the Counsel office identified in TLCATS Case Screen 1.

Establish a separate record for the joint return using the same work unit number as the primary TIN key case. This is a related case record. On the CASES level inventory screen enter:

On the RETURNS level information screen enter:

Establish a separate record with a new work unit number for the secondary TIN of a joint return. This is a key case record. On the CASES level inventory screen follow normal ACDS procedures and enter:

On the RETURNS level information screen, follow normal ACDS procedures and enter:

Do not establish another related record for the joint return.

A married taxpayer may file a joint petition with their spouse even though their Statutory Notice of Deficiency (SND) was issued based upon a Married Filing Separate (MFS) filing status.

If one or both spouses filed a MFS return see IRM 8.20.5.4.1.3.1, Multiple Filer Form 1040 Cases, for carding guidance.

If neither spouse filed a Married Filing Separate F-1040, compliance may have:

Because the married taxpayers filed a joint petition, there will be only one Docket Number for the petitioners.

Establish the docketed case on ACDS CASES following normal Docketed procedures using the primary TP SSN. For the purposes of this case type, the first taxpayer listed on the joint petition is the primary taxpayer and the other is the secondary taxpayer unless only one of the spouses was issued an SND.

Always enter the secondary TP SSN in the TIN2 field.

Additional ACDS entries:

On the RETURNS level information screen, follow the normal procedures and:

Establish the case on ACDS following normal procedures, except for the following ACDS fields:

For Trust Fund Recovery Penalty (TFRP) claim cases, refer to IRM 8.20.5.38.2.4.4, TFRP Formal Claims for Refund and Claim Reconsideration Case Carding.

All taxpayer requests for Net Rate Netting (NRN) under IRC 6621(d) and/or Rev. Proc. 2000-26 must be in writing and include all pertinent information in compliance with Rev. Proc. 2000-26 guidelines. Taxpayers can use either of the two methods provided below for preparing their NRN Claim:

APS can further identify a NRN Claim by additional information noted in the document provided e.g. "Request for Net Rate Netting under Rev. Proc. 2000-26," or "Net Rate Netting Claim IRC 6621(d)."

Appeals can receive IRC 6621(d) Net Rate Netting Claims/Requests in several ways:

APS will card a NRN Request that is received with a docketed or non-docketed case as a related WUNO following Claim carding procedures along with the following items:

APS will card a NRN Claim/Request submitted to Appeals as a partially or fully disallowed claim following Claim carding procedures along with the following items:

APS will card a NRN Request submitted by the taxpayer or taxpayer representative directly to the Appeals Technical Employee (ATE) working the tax case in dispute per the ATE’s written direction to ensure the NRN Claim/Request is identified as part of the ATE’s ACDS inventory.

When the Ogden Campus Accounts Management (AM) Complex Interest Unit (CIU) receives a NRN Claim/Request which includes a tax period(s) with an unresolved tax liability case open in Appeals, the AM CIU will research AIMS to determine if any of the tax periods included in the NRN Claim/Request are open in AIMS Status "80" , "81" , or "82" . Once the AIMS controls are identified as Open in Appeals, the Ogden CIU will contact Appeals following procedures described in IRM 8.7.19, Accepting a Net Rate Netting Request for IRS Ogden Campus. The following procedures identify the steps for the Ogden CIU to contact Appeals for potential transfer of the NRN Claim/Request:

If the Appeals CIT Lead determines the NRN Claim/Request will be accepted, the following information will be provided in response to the Ogden CIU via secure email:

After advising the Ogden CIU that Appeals will accept the NRN Claim/Request, the APS CIT Lead will import the case into the Processing Employee Automated System (PEAS) with the following entries:

If taxpayers receive a CDP Lien or Levy notice, they may qualify for one of the following types of hearings before Appeals:

The APS Tax Examiner will use IDRS CC: REQ77 or the applicable IAT tool to input TC 520 cc 76 or 77 on field-sourced CDP hearing requests only.

Lien hearing request (DPLN):

Levy hearing request (DPLV):

Lien and levy hearing requests (DPL2)

Appeals must review ALL late filed CDP requests:

APS will not input the TC 520 cc 76/77 when carding the CDPTD case.

Field Collection and ACS will EEFax the following documents to the Memphis APS Team:

See IRM 8.20.5.13.1.3.1, for CDP Separate Timeliness Determination Case Carding procedures.

After the case is carded, deliver the CDPTD cases to the appropriate ATM.

CDP cases may have one or more of the following Feature Codes:

APS will add the feature codes EH and RJ when carding-in an Equivalent Hearing or Retained Jurisdiction case.

Input TAS Case feature codes only if the case file contains a Form 12412, Operations Assistant Request, AND Section III of the form is addressed to Appeals. When Section III is addressed to Appeals and Item 4 of Section 1 of the form reflects numbers 1 through 4 use feature code "T1" . When Section III is addressed to Appeals and Item 4 of Section 1 reflects numbers 5 through 9 use feature code "T5" . Do not input TAS Case feature codes if Section III is addressed to a function other than Appeals.

A hearing request case may include tax periods that are CDP, EH and RJ. Refer to the Form 14461 or Form 12153-B for the hearing TYPE. Do NOT change Collection's classification of a tax period. That is the responsibility of the AARS or ATE. Some CDP or EH cases will have related cases that are linked within the same WUNO and others may require related cases that have separate WUNOs.

Establish separate WUNOs for:

Establish linked cases within each WUNO where there are:

The following issues, when raised in a CDP/EH case, will be carded-in with a separate WUNO and assigned with a feature code "DP" :

Hearing officers will transmit the following documents to their servicing APS office to request creation of the related CDP case summary card:

Assign the CDP-related WUNO to the same ATE assigned the CDP WUNO unless specifically directed otherwise.

Follow the procedures in:

Some CDP or EH cases require special entries when they are carded. The following types of CDP/EH cases require special entries: