Part 8. Appeals

Chapter 20. Account and Processing Support (APS)

Section 10. Appeals Processing Employee Automated System (PEAS)

8.20.10 Appeals Processing Employee Automated System (PEAS)

Manual Transmittal

September 18, 2015

Purpose

(1) This transmits revised IRM 8.20.10 Appeals Account and Processing Support (APS), Processing Employee Automated System (PEAS).

Material Changes

(1) Editorial changes are made throughout.

(2) IRM wording and structure is updated to conform to Plain Language Writing Style.

(3) Cross-reference citations and see also tags are updated as applicable.

(4) IRM 8.20.10.2.1, ACDS Personnel Profile is updated to clarify and define step actions for APS Processing Team Managers (PTM) to access, verify and update their team’s ACDS Personnel Profile.

(5) IRM 8.20.10.2.2, ACDS Tour of Duty (TOD) is updated to include Maxiflex Full-Time and Maxiflex Part-Time per deployment of Appeals Work Request (AWR) 333, ACDS E-Mail No. 2015-02 - ACDS Partial Code Deployment Version 17.01 20150526. (12) is added to identify and clarify the PTM responsibilities for their respective APS employees’ PEAS timesheet management.

(6) IRM 8.20.10.3, PEAS Permission Levels is changed to correct the PEAS Permission Level for the APS Program Analyst account.

(7) IRM 8.20.10.3.1, (2500) Processing Employee Automated System (PEAS) Permission, is updated to identify the specific ACDS employee types with this PEAS permission level.

(8) IRM 8.20.10.6.2.2.4, PEAS Suspense from Full Update, (6) table IRM references are updated or added. (7) table "Manual Refund" monitoring requirement is added per request from APS Senior Technical Analyst. (7) table "Quick Assessment" monitoring requirement is added per request from APS Senior Technical Advisor. Instead of closing PEAS upon receipt of the Form 3552, Prompt Assessment Billing Assembly with a complete Document Locator Number, APS must now suspense and monitor the taxpayer’s account every 10 work days until the quick assessment transactions are fully posted before PEAS can be closed.

(9) IRM 8.20.10.6.2.3, Import and Assign, (8) updated to add Statute DATE and Statute CODE.

(10) IRM 8.20.10.6.3, Processing Employee Automated System (PEAS) Alert Form instructions are updated and (6) IRM citation is updated.

(11) IRM 8.20.10.7, PEAS Reports, (7)c) and (8)d) are added to clarify that cases with a Feature Code of PC and a PEAS Date Received less than 30 days are excluded from the modified the PEAS Reports ACDS OverAge Inventory and IDRS OverAge Inventory as of May 26, 2015 with the deployment of AWR 212. PEAS Reports are listed in the order they appear on the PEAS Reports menu. Report names are added in ( ) following each title for clarification. Details related to search parameter options and report results are included when applicable. Plain Language Writing Style updates are also made throughout this subsection.

(12) IRM 8.20.10.8, IRM Deviation Procedures is added to provide guidance and the IRM citation for IRS policy to follow for requesting an approved deviation from the published IRM procedures.

Effect on Other Documents

This IRM supersedes the information in IRM 8.20.10 Appeals Processing Manual, Appeals Processing Employees Automated System (PEAS), dated June 18, 2014.

Audience

Appeals

Effective Date

(10-01-2015)

John V. Cardone
Director, Policy, Quality and Case Support

8.20.10.1 (06-18-2014)

Processing Employee Automated System (PEAS)

  1. The Processing Employee Automated System (PEAS) is an automated system within the Appeals Centralized Database System (ACDS). This system is designed to:

    • Control inventory assigned to an Account and Processing Support (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. For additional information on the ACDS code definitions used within this IRM, see IRM 8.20.3, Account and Processing Support (APS), Appeals Centralized Database System (ACDS).

  3. If an employee has PEAS permission(s), the program systemically includes certain cases in that employees' 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

  4. 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 (06-18-2014)

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. User must have an APS ACDS account.

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

    3. PEAS employees must verify their contact information in the Personnel Profile.

    4. APS PTM must ensure that each employee in their list has the correct tour-of-duty.

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

8.20.10.2.1 (10-01-2015)

ACDS Personnel Profile

  1. The APS PTM must review their 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. Click on the "Personnel" button in ACDS

    2. Click on "Update Profile For: (Your Name)" from the Personnel menu

    3. Click on "Employees" from your User Profile

    4. Move available employees to or from the list of employees using the left and right arrows

    5. Verify that all employees in the team are listed in the box labeled "Employees"

    6. Click on Submit Update

  2. Each employee with a Processing Support account must 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 (10-01-2015)

ACDS Tour of Duty (TOD)

  1. The APS PTM must ensure that every employee in their group has a tour of duty (TOD) on ACDS as follows:

    1. Click on the TOD hyperlink from the User Profile for the employee, then

    2. Review the TOD information on the employee's summary screen for accuracy.

  2. If the TOD exists but is incorrect click on the hyperlink to Update the TOD and take the following action as appropriate:

    • Click on the Delete hyperlink to delete an erroneous TOD, or

    • Click on the Add Tour of Duty if the employee’s TOD does not exist or has changed.

  3. From the "Add Tour of Duty" input screen, select a TOD from the drop-down list:

    • 4-10

    • 5-4-9

    • Flexitour

    • Gliding

    • Maxiflex Full-Time (F/T)

    • Maxiflex Part-Time (P/T)

    • Part-Time

    • Regular

    • Staggered

  4. Enter an effective date for the TOD. 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.

  5. 5-4-9 TOD 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.

  6. Flexitour TOD 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.

  7. Maxiflex TOD requires the following:

    • Click on the appropriate Yes or No radio button to identify if the employee can work weekends

    • Identify the employee’s work hours per work days within each pay period week

    • Identify the employee’s day(s) off within each pay period week

    • Verify that a full time employees’ regular hours worked per pay period = 80

    • Verify that a part time employees’ regular hours worked per pay period = # of part time hours authorized


    Maxiflex Flexible Work Schedule guidance is available at http://hco.web.irs.gov/pdf/MaxiflexFWSGuidance.pdf.

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

  9. If you are unable to complete the entries to add a TOD, click on "Cancel" to cancel the update and return to the TOD summary screen.

  10. The PTM is responsible for ensuring that their APS employees:

    • Balance their PEAS time for each day worked

    • Account for their hours worked each pay period commensurate with their employment status (F/T or P/T)

8.20.10.2.3 (06-18-2014)

Non-APS Employee with a Processing Support ACDS Account

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

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

8.20.10.3 (10-01-2015)

PEAS Permission Levels

  1. All Account and Processing Support (APS) employees have access to PEAS. The availability of functions within PEAS is dependent upon the permission level of the user.

  2. The designated 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

    • APS Program Analysts

    • Non-APS employees with a Processing Support account
    2510 Record PEAS Time Permission

    • APS employees

    • Non-APS employees with APS ACDS accounts who perform APS duties

    • APS PTMs who perform APS duties
    2550 PEAS Manager Permission

    • Director, APS

    • APS Area Managers

    • APS Technical Advisors

    • APS PTMs
    2560 PEAS Lead/ Manager Permission

    • APS PTMs

    • Lead tax examiners who assign work to others

    • One or more APS employees in each POD
    2571 PEAS Criteria to POD Administration

    • APS Area Managers

    • APS Area Technical Advisors

    • APS Senior Technical Advisor
    2572 PEAS Workstream Administration

    • APS Area Managers

    • APS Area Technical Advisors

    • APS Senior Technical Advisor
8.20.10.3.1 (10-01-2015)

(2500) Processing Employee Automated System (PEAS) Permission

  1. All APS employees have this permission which activates 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

  2. APS Program Analysts and non-APS Employees with an APS ACDS account also have this permission level.

8.20.10.3.2 (06-18-2014)

(2550) PEAS Manager Permission

  1. APS PTMs 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 (06-18-2014)

(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 (06-18-2014)

PEAS Case Activity Records (CAR) Accessed

  1. A message is displayed on the employee's 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 "View CAR" (if available) by clicking the corresponding button.

8.20.10.5 (06-18-2014)

PEAS Inventory

  1. When the Appeals Team Manager (ATM) approves the case and enters the ATM Approval Date (ACAPDATE) on ACDS, the case is systemically imported to PEAS based on the Direct Ship Configuration Table designation for each Post of Duty (POD). The SHIPPED Action Code is automatically populated to identify which APS Office is assigned the case. The ATE/ATM then transmits the case to APS.

    • If the ATM is not co-located with the designated APS Team, the case is transmitted to APS using Form 3210, Document Transmittal. Acknowledgement of receipt by APS transfers statute responsibility to the APS PTM.

    • If the ATM is co-located with APS, the statute responsibility immediately transfers when the case is delivered to APS.

    • Upon assignment of the case to an APS TE, statute responsibility is shared by the PTM and the APS TE until the assessment is fully posted to the taxpayer's account.

  2. PEAS is used to control various types of assigned and unassigned inventory.

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

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

  5. 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.

8.20.10.5.1 (06-18-2014)

Unassigned and Assigned Inventory

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

  2. Assigned: The APS PTM assigns inventory to the APS employee. The APS PTM may delegate responsibility for assigning inventory to an Acting APS PTM or lead tax examiner. At least one APS employee in each post of duty is delegated responsibility to assign inventory.

8.20.10.6 (06-18-2014)

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. The PEAS inventory provides a case by case listing 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 to create a follow-up item.

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

8.20.10.6.1 (06-18-2014)

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 the APS button in ACDS to access the PEAS main menu

    • Click on "Follow-up List" from the PEAS main menu,

  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.

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

    • Notes: Input additional information, if needed, regarding the follow-up item, in the notes field. The notes field is limited to 18 characters.

    • 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.

8.20.10.6.2 (06-18-2014)

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 PEAS case

8.20.10.6.2.1 (06-18-2014)
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:

    • TPName

    • WUNO

    • 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

    • AO

8.20.10.6.2.2 (06-18-2014)
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 APS PTM or APS TE with Lead permissions, can update their own case and any case that belongs to the team, assigned or unassigned.

  4. If the APS PTM or APS TE with Lead permissions, 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 (06-18-2014)
PEAS Full Update - Pick a Case

  1. The user may pick a case to update by entering the applicable search 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 (06-18-2014)
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 (06-18-2014)
PEAS Update Fields

  1. Received will default to the current date when the ACAPDATE is entered and can not be changed.

  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
    ACDS only ACDS only 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)
    INTCOMP Case sent for interest computation
    TR Case transferred
    Check Optional - ATE will receive and process payments
    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 and for case and interest reviews as appropriate.
    AIVP AIVP Type Code is created if the AIMS Indicator is "Y" to indicate yes, and a statute change is submitted through AIVP. An unassigned case with Type Code of AIVP is created and placed in the default APS PTM's Inbox on PEAS to request an update to the statute date on AIMS. Blank None

  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

    • SP Special Project

  6. PEAS Case Grade defaults to a grade 6 and can only be changed to a higher grade by PTM or TE with Lead Permissions. PEAS cases are graded according to the complexity of the work, and may be graded 6, 7, 8 or 9.

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

  8. Employee defaults to the name of the person importing the case, and can only be changed by the PTM or TE with Lead Permissions.

  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

    • TAS - Taxpayer Advocate Service (TAS) case

    • EX - Expedite for short statute or calendar cases

    • 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 - 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 (10-01-2015)
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. Any case with PEAS Type Code CLS may be put in PEAS suspense. To create a PEAS suspense record from Update Case/Time, select the button labeled "Suspense" on the bottom of the screen. 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.

  5. When placing a case in PEAS Suspense, a Reason Code which most accurately identifies the reason for the suspense must be selected.

    • S01-Waiting on ATE 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

    • S05-Waiting for Certified Mailing List from CTF

    • S06-Waiting for H-freeze release

    • S07-Waiting on Account Transfer

    • S08-Waiting on Manual Offset

    • S09-Monitoring On-Line Adjustment

    • S10-Waiting on TCS information/response

    • S99-Other

  6. APS employees must create and update PEAS suspense records, including case activity entries, on their own assigned cases.

    Reminder:

    All Non-AIMS Adjustments must be suspensed and monitored until they are fully posted on TXMODA in compliance with IRM 8.21.2.11.4, Unpostable Closings. APS TEs are encouraged to systemically set a Suspense and Monitor Follow-up Date in PEAS instead of maintaining a hard copy "monitor folder" . APS PTMs and Leads can access the PEAS Suspense Reports for their Team or for an individual TE.

    Example:

    A Non-AIMS Adjustment (TC 291 Tax Abatement) input on Monday - Wednesday of a given cycle, may be in PN (pending status) by the following Monday. The TE can use IDRS CC: RECON to force the adjustment to post and then close their PEAS Suspense Record. For additional information about IDRS CC: RECON, see IRM 2.3.10, IDRS Terminal Responses, Command Codes MFREQ and RECON.

    Reminder:

    In addition to the mandatory monitoring requirement for all Non-AIMS account actions, certain processing actions on AIMS cases also have mandatory monitor and follow-up requirements:

    ADJUSTMENT TYPE IRM REFERENCE
    AQMS Selected Cases IRM 8.20.7.2.2, AQMS Cases Closed on ACDS and Processed by APS
    Manual Refund • IRM 4.4.19.15, Follow-up
    • IRM 21.4.4.5.1, Monitoring Manual Refunds
    Multi-step Adjustments Cases requiring multi-step adjustment processing should be closed on ACDS (ACKCLS) and put in PEAS Suspense for monitoring as required.
    Quick Assessment

    • IRM 3.17.244.2.7(1) d, Reviewing Quick, Prompt, Jeopardy, and Termination Assessment Requests

    • IRM 4.4.25.14, Quick Assessment Verification Form 3552, CCP or Campus Examination Procedures

    • IRM 8.20.7.4, Expedite Processing for Certain Large Dollar Cases <$100,000
    Unpostable Team Adjustments All unpostables corrected by the Unpostable Team must be placed in PEAS suspense and monitored until all transactions have posted.

  7. The table below provides PEAS suspense and monitor requirements based upon adjustment type.

    Adjustment Type Suspense & Monitor (Yes/No) Suspense Follow-up Setting Close PEAS when
    AIMS Adjustment (non-CIT case and not listed in table above) Yes 1-2 workdays adjustment shows PN status on the account and case has been shipped to files
    AIMS Adjustment (CIT case or listed in table above) Yes 1-10 workdays adjustments post to the account and case has been shipped to files
    Interim Adjustments (partial account adjustments AIMS or Non-AIMS) Yes 1-10 workdays adjustments post to the account
    Manual Refund Yes monitor every 10 workdays until TC 840 is posted manual refund transaction(s) post to the account
    Non-AIMS REQ54 Input Yes 1-10 workdays adjustment posts to the account
    Non-AIMS Other (credit transfer, entity change, TC 52X, TC 971) Yes 1-10 workdays input transaction(s) post to the account
    Quick Assessment Yes monitor every 10 workdays until Q/A transactions post quick assessment transaction(s) post to the account
    Special Processing Actions (excess collections, NMF adjustment, IRAF adjustment) Yes monitor every 10 workdays until posted requested transaction(s) post to the account
    Unpostables Yes 1-10 workdays corrected unpostable transaction(s) post to the account
    Other Updates non-IDRS/AIMS systems i.e. ISTS, AOIC, etc...) No if update shows immediately
    Yes if update does not show immediately    		 If Yes, set follow-up based on system update timeframe. input action reflects on system

  8. APS Tax Examiners must apply the most appropriate suspense timeframe based on the system standards for their adjustment type. Utilizing PEAS Suspense and Follow-up instead of maintaining a paper file is the most efficient method for the following reasons:

    • Automated follow-up alerts improve inventory management transparency, reduce time spent making copies and reduces paper usage in comparison to a paper monitor folder

    • PTM and/or Lead can pull PEAS Report to verify status of case and case suspense

    • TE knows their work product is complete and can employ best practices to improve quality and efficiency

    • Continual learning by TE to understand the cause of unpostables and how to prevent them on future cases

    Reminder:

    Mondays are the preferential day to perform IDRS research to verify adjustment posting

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

8.20.10.6.2.2.5 (06-18-2014)
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 8.20.3.3.62.1, AIMS.

    • 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

      Code Description
      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 field is automatically populated in the CASES return level during the monthly update of AIMS data to ACDS, and at the same time, the AIMS Closed field in PEAS is automatically populated from the ACDS CASES field. The PEAS field is display only and not available for update from PEAS or CASES.

8.20.10.6.2.3 (10-01-2015)
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 may enter case identifying data in the search selection field, or, the user may select from a prior value entered during their current ACDS session. 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), and 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 is required to input or verify the following fields:

    • Received

    • TYPE

    • SubType

    • Case Grade

    • Assigned

    • Employee

    • Statute DATE

    • Statute CODE

    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

  9. If a case is returned to APS after closure, for correction or additional processing, the case will be reopened in PEAS. The import and assign feature will be used to re-assign the case to a TE. Whenever practicable, the case will be assigned to the same TE that processed the original case closing or interim action. The APS PTM or proxy will be required to input the following on returned cases:

    • PEAS type will be CLS or INT for interim action

    • PEAS feature code will be PC for post closure

    • PEAS SubType will be PIPELINE

    • The APS PTM must verify the statute and update as necessary.

      Note:

      The TE must verify the correct feature code, type, subtype and statute are input after assignment.

    Note:

    See IRM 8.1.9.2, AARS Customer Service Referrals for information on cases that an Appeals Account Resolution Specialist (AARS) returns to Account and Processing Support (APS).

8.20.10.6.3 (10-01-2015)

Processing Employee Automated Systems (PEAS) Alert Form

  1. When a field or campus office closes a case, the ATM inputs an ATM approval (ACAPDATE) date which drops the case into PEAS. The PEAS Received Date is populated when the ACAPDATE is entered, even though the case may not actually be received by APS on that date. 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. When a case with an ACAPDATE is not timely received, the APS PTM will prepare a PEAS Alert Form and attach it to the email notification to the ATM as outlined below.

  3. Generate the PEAS Alert Form using ACDS as follows:

    1. From the ACDS Home Page Click on the APGOLF Button.

    2. Click on the Forms and Letters Index in the APGOLF window.

    3. Click on the ▾ next to the Select Category Drop Down Menu and select Processing.

    4. Click on the PEAS Alert Form in the Select Form/Letter Window.

    5. Generate a blank PEAS Alert Form, or select the case on ACDS which will auto-populate the case specific information.

    6. Complete the remaining entries on the PEAS Alert Form and click on Generate Form button.

    7. Click on the Print Forms hyperlink in the APGolf menu on the left side of the screen to open the Print Window. Do not use the Print option in ACDS.

    8. Select Adobe PDF in the Select Printer Options list to create a pdf file of the PEAS Alert Form.

    9. Click on "Apply" , then "Print" .

    10. Identify where you want the file saved and name the file, click OK to complete the save and file naming step.

      Reminder:

      Use the WUNO for the filename because the WUNO is not considered PII, and provides a consistent file naming convention as well as a unique identifier for each PEAS Alert Form, each recipient and each responsible party.

    11. With the completed PEAS Alert Form on your screen, click on the FILE button in the Tool Bar Menu and then click on Attach to Email.

    12. An email will open with your PEAS Alert Form attached. (See the If Then Table below and address your email accordingly).

      Reminder:

      The PEAS Alert Form information contains PII which requires the email to be encrypted.

    13. When the completed PEAS Alert Form is open on your screen, you can click on the printer icon, select a printer and click "OK" to print a hard copy of the PEAS Alert Form if needed.

  4. The If/Then table below provides the time frame for each step of the PEAS Alert Form process:

    If... Then...
    APS is co-located with the ATM approving the case Send the PEAS Alert Form via email to the responsible ATM 5 days after the ACAPDATE is entered. In the Cc Line include the appropriate Field Area Director and your:

    • APS Area Manager

    • APS Technical Advisor

    Note:

    Set a follow-up flag on the email as appropriate.
    APS is not co-located with the ATM Send the PEAS Alert Form via email to the responsible ATM 15 days after the ACAPDATE is entered. In the Cc Line include the appropriate Field Area Director and your:

    • APS Area Manager

    • APS Technical Advisor

    Note:

    Set a follow-up flag on the email as appropriate.
    There is no resolution or contact by the responsible ATM 20 days after the entered ACAPDATE Forward the original sent email and insert "Second Request" in the email subject-line. Send the email to the responsible ATM and include the appropriate Field Area Director and the appropriate Senior Operations Advisor (SOA) in the Cc Line along with your:

    • APS Area Manager

    • APS Technical Advisor

    Note:

    Set a follow-up flag on the email as appropriate.
    There is no contact with APS by the SOA, the Field Area Director, or the ATM by the 25th day, or if the missing file issue could not be resolved The Director, APS will elevate the issue to the Director, Policy, Quality, and Case Support (PQCS), outlining the situation

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

    1. If the ATM finds the case, the original ACAPDATE will not change and the ATM will immediately send the case to APS using Form 3210, Document Transmittal. The ATM will communicate with all parties to let them know the case has been found and update the PEAS Alert Form to record where and when the case was found.

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

    3. If the case cannot be found by the 25th day, the field will coordinate with APS and recreate the case. The SOA will work with the Director of APS, to determine the appropriate ACAPDATE (the original date or a new date depending upon circumstances).

  6. The ATM of the originating unit is responsible for reporting any potential disclosures of PII for missing cases. See IRM 10.5.4.3, Reporting Losses, Thefts and Disclosures for information regarding the servicewide incidence management program.

  7. APS will retain the PEAS Alert Form for historical record and data gathering purposes until no longer needed.

8.20.10.6.4 (01-13-2012)

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. Lead tax examiners will also have the additional 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 (01-13-2012)
Balance Time for a Day

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

  2. Non-APS employees with a Processing Support ACDS account are placed on a part-time TOD 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 PEAS 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 (01-13-2012)
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 (06-18-2014)
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
    10 SETR

    • Entering time into the SETR system

    • Printing out timesheets/validate entries

    • Resolving SETR problems
    11 Management

    • Acting assignments

    • Case reviews/workload reviews

    • Lead responsibilities, i.e. assign cases, coordinate responses, etc.
    12 Details/Special Assignments

    • Special projects assigned by management

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

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

    • Preparing presentations for delivery within the organization
    13 NTEU

    • Any official business with NTEU done during work hours should be charged to NTEU time
    14 Break time

    • Enter break time in 15 minute increments. .25 = 15 minutes, .50 = 30 minutes.
    15 Other

    • General research

    • General filing

    • Purging files

    • Travel Documentation
    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 (06-18-2014)
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 PTM or employee with Lead permissions 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 "Display [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 (06-18-2014)
Functions Available to the PTM and/or Employee With Lead Permissions

  1. APS PTMs and/or employee with Lead permissions have the following functions available to them on PEAS:

    1. View the employee's case activity

    2. Check for unbalanced days

    3. Add non-TOD reservations

8.20.10.6.5 (06-18-2014)

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 APS PTM. This will allow reports to be generated by employee and by group.

    PEAS Menu Item Description
    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 APS PTM or employee with lead permissions 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 APS PTM or employee with lead permissions 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 APS PTM or employee with lead permissions 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 APS PTM or employee with 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.
    Manager proxy administration Allows the APS PTM to designate an employee as an acting manager. Based on the dates entered, the manager functionality is given to the designated employee. At the end date the manager permissions are removed automatically.
8.20.10.6.6 (06-18-2014)

Employee Evaluations/Appraisals

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

    • live case reviews

    • annual appraisal

    • closed case reviews

    Exception:

    APS Complex Interest Team (CIT) Critical Job Elements are not loaded in PEAS so this function is not available for APS-CIT evaluations and appraisals.

8.20.10.7 (10-01-2015)

PEAS Reports

  1. PEAS Reports are available based upon the PEAS User permission level. See IRM 8.20.10.3, PEAS Permission Levels for additional information.

  2. Unassigned Case Report - (Unassigned PEAS Case Report)
    This report provides a list of PEAS cases that are not assigned to an APS TE. The default report results are organized alphabetically by the Processing Area, APS Group and taxpayer name. To organize the report in a different order, click on one of the following column headings:

    • TPName/WUNO

    • Processing Area (default)

    • ACAP Date/Date Received

    • Statute Date

  3. Inventory Report - (PEAS Inventory Report)
    This report allows for three levels of search criteria:

    • Limit to Area - includes a consolidated report for each APS Team within the APS Area

    • Limit to Group - includes a consolidated report for each APS TE within the APS Team

    • Limit to User - includes a list of cases in the APS TE’s inventory

    The Area and Group report provides the consolidated number of Open Volume and Closed Volume cases and lists PEAS inventory broken down by the following categories:

    • Open Volume

    • CLS (closings)

    • SND (statutory notices of deficiency/notices of determination)

    • INT (interim actions)

    • OTH (other)

    • Closed Volume

    The User report provides a listing of cases assigned to the APS TE and sorted by the taxpayer name. Cases in PEAS Suspense will show an "S" in front of the TP Name.

  4. Suspense Report - (PEAS Suspense Report)
    This report allows for three levels of search criteria:

    • Limit to Area - includes a consolidated report for each APS Team within the APS Area

    • Limit to Group - includes a consolidated report for each APS TE within the APS Team

    • Limit to User - includes a list of cases in the APS TE’s inventory

    The Area, Group, and User report provides information broken down into the following categories:

    • Reason Code Total

    • Reason Code S01

    • Reason Code S02

    • Reason Code S03

    • Reason Code S04

    • Reason Code S07

    • Reason Code S08

    • Reason Code S09

    • Reason Code S10

    • Reason Code S99

    Each category includes the following sub-categories:

    1. Number of cases in suspense

    2. Total Over N with N = < number of days allowed for each suspense type

    3. % Over N calculated by dividing the number of cases in b) by the number of cases in a)

    See IRM 8.20.10.6.2.2.4 (5) for the listing of PEAS Suspense Reason Codes and their purpose.

  5. Case Listing Suspense Report - (PEAS Case Listing Suspense Report)
    This report allows for three levels of search criteria:

    • Limit to Area

    • Limit to Group

    • Limit to User


    The report includes all cases in PEAS Suspense for the APS Area, APS Team, or APS Employee selected. The default report includes the following categories (categories with an * can be used to further organize the report data):

    • APS Employee*

    • POD*

    • Taxpayer Name

    • Key Case

    • WUNO*

    • MFT

    • ACDS Type

    • ACDS Action

    • PEAS Type

    • PEAS Received Date*

    • PEAS Assigned Date

    • Lapse Days

    • Suspense Date*

    • Suspense Reason Code

    • TE’s Suspense Comments

    • Date Last CAR Entry

  6. PEAS Open ACDS Inventory Report
    This report allows for three levels of search criteria:

    • Available Report Dates

    • Limit to Area

    • Limit to Group


    This report includes WUNO count only (tax periods are not counted) and includes all WUNOs without a PEAS Closed Date.

  7. PEAS Open IDRS Inventory Report
    This report allows for three levels of search criteria:

    • Available Report Dates

    • Limit to Area

    • Limit to Group


    This report includes WUNO count only (tax periods are not counted) and includes all WUNOs without a PEAS Closed Date and with an ACDS Closed Date.

  8. Open Inventory Report (by AIR Category)
    This report identifies the number of WUNOs open on PEAS for each PEAS Case Type in the following AIR Categories:

    • CDP

    • OICC

    • INNSP

    • POSTPEN

    • CIC

    • IC

    • EXM/TEGE

    • OTHER

    • NOCAT

    For a listing of PEAS Case Types see IRM 8.20.10.6.2.2.3 (4).

  9. Closed Inventory Report (by AIR Category)
    This report identifies the number of WUNOs closed on PEAS for each PEAS Case Type in the same AIR Categories listed in (8) above. There are five selection options to identify the report period:

    • Fiscal Year to Date

    • Calendar Year to Date

    • Quarter to Date

    • Month to Date

    • Specific Period - requires the additional entry of the From and To dates in MM/DD/YYYY format

  10. P Measure Report - (PEAS Measure Report)
    This report requires the entry of the Report Period MM/DD/YYYY through MM/DD/YYYY and allows the requester to include the detailed case list by selecting the Include Detailed Case List check box. The report output provides cycle time for the various process measures on non-docketed workunits. The P Measure codes and definitions included in this report are:

    P Measure Code P Measure Definition
    Modified P2A ACDS RECDATE to ACDS CREATED date
    P10 ACDS ACAPDATE to ACDS DATECLSD
    PEAS P10 PEAS Received Date to ACDS DATECLSD
    PEAS 10A ACAPDATE to PEAS Received Date
    P11 ACDS DATECLSD to AIMS Closed Date
    PEAS 11 ACDS DATECLSD to PEAS Completed Date
    PEAS P13 PEAS Received Date to PEAS Completed Date
    PEAS P13 NET Net of Suspense Periods
    P14 ACAPDATE to SNDATE (SNTYPE = A)
    PEAS P14 PEAS Received Date to SNDATE (SNTYPE = A)
    PEAS P15 SNEXPDATE + 30 Date (Default Date) to ACDS DATECLSD (SNTYPE = A) & (CC = 04, 05, 43)


    See IRM 8.20.3, Account and Processing Support (APS), Appeals Centralized Database System (ACDS) for detailed information on ACDS codes and acronyms.

  11. D Measure Report - (APS PEAS D Measure Report)
    This report requires the entry of the Report Period MM/DD/YYYY through MM/DD/YYYY and allows the requester to include the detailed case list by selecting the Include Detailed Case List check box. The report output provides cycle time for the various process measures on docketed workunits. The P Measure and D Measure codes and definitions included in this report are:

    P/D Measure Code P/D Measure Definition
    P3 ACDS REQAPPL Date to ACDS RECDATE
    PEAS D10 PEAS Received Date to ACDS DATECLSD
    PEAS D11 ACDS DATECLSD to PEAS Completed Date
    PEAS D13 PEAS Received Date to PEAS Completed Date
    PEAS D13 NET Net of Suspense Periods


    See IRM 8.20.3, Account and Processing Support (APS), Appeals Centralized Database System (ACDS) for detailed information on ACDS codes and acronyms.

  12. CIT Team Inventory - (APS Complex Interest Open Inventory)
    This report provides a case by case listing of all PEAS Type = CLS at the Key WUNO level which does not reflect each tax period within the WUNO. The report output is organized in alphabetical order by TPNAME for each CIT Tax Examiner.

  13. ACDS Overage Inventory Report - (PEAS Open ACDS Overage Report)
    This report provides a list of cases which are overage and open in both ACDS and PEAS. See the list below for overage parameters:

    1. Statutory Notice of Deficiency and Notice of Determination cases are considered overage after 10 days.

    2. All other types of work (see exception (c) below) are considered overage after being assigned in PEAS for 30 days or more.

    3. Cases with Feature Code of PC (post closure) with a PEAS Date Received less than 30 days are excluded from this report with the deployment of AWR 212 on May 26, 2015.

  14. IDRS Overage Inventory Report - (PEAS Open IDRS Overage Report)
    This report provides a list of cases which are overage, closed on ACDS but still open on PEAS. See the list below for overage parameters:

    1. Statutory Notices of Deficiency and Notices of Determination are considered overage after 10 days.

    2. Special Processing/Restricted Interest are considered overage after being assigned on PEAS for 60 days or more.

    3. All other types of work are considered overage after being assigned in PEAS for 30 days or more.

    4. Cases with Feature Code of PC with a PEAS Date Received less than 30 days are excluded from this report with the deployment of AWR 212 on May 26, 2015.

  15. Potential Overage Inventory Report - (PEAS Potential Overage Report)
    This report provides a list of cases assigned on PEAS and not in suspense for nine or more days. If previously in suspense, then the suspense time is subtracted from the total number of days on PEAS.
    This report allows for four levels of search criteria:

    • Available Report Dates

    • Limit to Area

    • Limit to Group

    • Limit to User


    If there are no potential overage cases, the screen will indicate that there are no cases to report.

  16. New Open Aging Report - (PEAS Open Aging Report)
    This report is generated based upon the users selection of the PEAS Type Code and Value 1, 2 or 3 = Number of days:

    • AIVP

    • CLS

    • INT

    • OTH

    • SND


    The report date lists the number of cases broken down by AIR Category and aging timeframe per the number of days selected for Value 1, 2 and 3.

  17. Average Hours/Cycle Time Report - (PEAS Average Hours/Cycle Time Report)
    This report provides a list for each APS Area, APS Team, or APS TE and includes the number of cases and average time applied per case type and organized per the AIR Category. The case type categories are:

    • Card In (Hours)

    • CLS WUNO NDKT (Hours)

    • CLS WUNO DKT (Hours)

    • NonDKTED Cycle Time - CLS WUNO Closed Cycle Time (Days)

    • Open Cycle Time (Days)


    The Start Date and End Date auto-populate for the prior month in MM/DD/YYYY format and can be changed by the user as appropriate for the timeframe being queried.

  18. Direct/Indirect Time Report - (PEAS Direct/Indirect Time Report)
    This report provides the number of hours entered for each PEAS Time Category by the employee when balancing their PEAS Time daily. See IRM 8.20.10.6.4.1, Balance Time for a Day for additional information. Direct and Indirect time categories are detailed in IRM 8.20.10.6.4.1.1, Direct Time and IRM 8.20.10.6.4.1.2, Indirect Time.

  19. Follow-Up Report - (PEAS Follow-Up Report)
    This report provides a list of all active PEAS Follow-Up tasks which can be set by the APS TE, APS Lead, or PTM. The query screen includes three options for the report parameters:

    • Case, Non-case or All Follow-ups

    • Warning period days

    • Filter? (Blank = No, else, match filter to memo)


    When the report includes data, the following category information will populate:

    • ASGN BY = assigned by

    • ASGN TO = assigned to

    • TAXPAYER = information entered in the Follow-Up Topic field

    • DATE = date assigned

    • ACTION HRS = auto-populated

    • FOLLOWUP = date entered in the Follow-Up Date field

    • MEMO = information entered in the Notes field


    To review your PEAS Follow-up List:

    1. Click on the Follow-up List hyperlink in the PEAS Research/Update a case/Follow up menu. The follow-up item(s) will be listed with the Follow-Up date highlighted as a hyperlink.

    2. Click on the Follow-Up date highlighted as a hyperlink. The Edit Follow-up Item screen will open.


    The Accept, Cancel, or Delete options from the Edit Follow-up Item screen are described below:
    Accept Update

    1. Review the items below:
      • Follow-Up Topic
      • Follow-Up Date
      • Notes

    2. Edit the entries as appropriate

    3. Enter the Follow-up Complete Date if appropriate to close the Follow-up item

      Note:

      By entering this date, the Follow-up item will be closed and removed when you click Accept Update.

    4. Click Accept Update

    5. Follow-up item will be updated with the information entered or will be closed and removed from the PEAS Follow-up List


    Cancel Update

    • Returns you to the PEAS Cases screen and the Follow-Up item is unchanged


    Delete Update

    • Deletes the Follow-up from your PEAS Follow-up List


    The PEAS Follow-Up List can be used to set reminders for a variety of APS TE PEAS inventory management related actions:

    • Daily, weekly, or monthly report actions

    • PEAS case monitoring actions

    • Requests from the Lead or PTM to update the PEAS Case Activity Record (CAR) for case status which eliminates the need for email traffic on case related communications and consolidates case related comments within the PEAS CAR

    • Reminders to follow-up with the ATE, TCS, Counsel, or other contact when information is needed to process or otherwise complete a case related action

    • PEAS Suspense monitoring reminders (this eliminates the need for a paper suspense and monitor file)

  20. Statute Report - (Statute Expiration Report)
    This report provides a list of cases with statute dates up to the "Statute through date" entered. Based on permissions, a statute report can be created for any of the following parameters:

    1. Area - All or by each Processing Area

    2. AIMS Office Code (AOC)

    3. Post of Duty (POD)

    4. Group

    5. APS Employee

    6. STATCODE parameters choices: Exclude TBOR2, CSED and XCSED, or ALL

    7. STATCODE XXXXXX (Other as locally defined)

    8. Statute through date

    9. Include SN/Court Entered PEAS

    10. Include PEAS with closing codes

  21. IVL Report - (PEAS Inventory List)
    This report provides a PEAS inventory list for all cases in the PEAS users’ inventory based on the search parameters entered. A PEAS Inventory List can be created for any of the following:

    • All PEAS employees on the team - the manager or lead has permission to generate a combined inventory listing that includes all cases in the team's inventory.

    • Individual PEAS employee by name - the manager or lead has permission to generate an individual listing for any employee on the team and the APS employee has permission to generate his or her own inventory listing.


    Report parameters are set as one of the following options:

    • All cases in the workunit

    • Just cases in inventory


    Report results are sorted by one of the following options:

    • TPNAME

    • WUNO

    • ASSIGN DATE

    • STATUTE DATE


    Report results will Include open PEAS cases with no open returns if the box is checked.

    Additional PEAS Inventory List information:

    1. This report is for use during the annual physical inventory validation or as directed by management.

    2. The format of the report is consistent with the IVL reports generated for Appeals Technical Employees (ATE).

    3. There is an option to include closed cases in inventory by clicking the box to insert a check mark when running the report. The default setting is blank, which does not include closed cases in inventory.

8.20.10.8 (10-01-2015)

IRM Deviation Procedures

  1. IRM deviations must be submitted in writing following guidance provided in IRM 1.11.2.2.4, When Procedures Deviate from the IRM, and elevated through the appropriate channels for approval.