ACDS is a computerized case control system used to control and track cases throughout the appeal process.

Information input into ACDS is used as follows:

IRM 8.20, Account and Processing Support (APS), establishes the APS program and policy framework for Appeals.

The Director, Case and Operations Support (COS) is the executive responsible for designing, developing, delivering, and monitoring short- and long-range tax administration policies, programs, strategies, and objectives for the Appeals organization.

The Director, Policy, Planning, Quality and Analysis, is responsible for providing technical and procedural guidance to Appeals employees, establishing and maintaining policies and standard procedures for Appeals work streams.

Policy is comprised of two teams of analysts: Collection Policy and Examination Policy. The analyst(s) responsible for APS programs report to the Manager for Collection Policy.

The Policy analyst shown on the Product Catalog page as the originator is the assigned author of this IRM.

For more information on Appeals Policy, see the About Appeals - Case and Operations Support (COS) page on the Appeals website, where you can navigate to the two Policy teams’ web pages.

The Director, APS, is the senior manager responsible for the control and processing of all Appeals cases. The Director, APS, reports to the Director COS. For more information on APS, see the APS page on the Appeals website.

APS has primary responsibility for the following:

In addition to this IRM section, APS processing IRM terms and acronyms are provided in the following IRM Exhibits:

Additional APS program information and resources are available at https://portal.ds.irsnet.gov/sites/ap/Pages/COS/APS/Default.aspx

The Taxpayer Bill of Rights (TBOR) was codified as IRC 7803(a)(3). Under this new code subsection, the Commissioner must ensure employees are responsible for being familiar with and acting in accordance with taxpayer rights. For additional information refer to Policy 1-236 at IRM 1.2.1.2.35, Policy Statement 1-236, Fairness and Integrity in Enforcement Selection, and TBOR at https://www.irs.gov/taxpayer-bill-of-rights.

Enter this field with taxpayer's name as shown in ENMOD/INOLES.

Individual Master File (IMF) cases should be entered in Last Name, First Name format and Business Master File (BMF) cases should be entered as they appear on the Master File.

Enter these fields with taxpayer's most current address from documents in the file such as the ENMOD print, INOLE print, tax return, correspondence, etc.

These fields are required entries.

This number is a computer generated 10-digit number that identifies a unique grouping of one or more related cases. The format of the WUNO is xxyydddnnn. Each set of letters represent specific information as follows:

To link the case to an existing WUNO, enter the WUNO in the format described above.

The WUNO originally generated will remain constant for the life of the case in Appeals. If the case is transferred, the WUNO will not be changed by the receiving Appeals Office.

An example of the WUNO entry is as follows: Taxpayer B's case is received in the New York Appeals Office on February 5, 2014. It is the first case to be established on ACDS on February 24, 2014. The computer generates the number as 2314055001.

A new WUNO will be established for premature referrals when returned to the originating function.

Enter the primary TIN in the first TIN field. This number is the Social Security Number (SSN) or Employee Identification Number (EIN) of the primary taxpayer shown from documents in the administrative file such as the tax return, AIMS print , etc.

Enter TIN2 with the SSN of the secondary taxpayer on the account, such as when a joint returned is filed.

Special instructions apply for innocent spouse and non-petitioning spouse cases. See IRM 8.20.5.29.5 for innocent spouse carding information and see IRM 8.20.5.5.5 for non-petitioning spouse carding information.

Unique modifiers are sometimes added to the TIN to identify special cases. They are as follows:

The following modifiers are systemically (computer) generated based on an action taken on ACDS:

Enter the two digit code representing the type of tax.

A complete list of all MFT codes can be found in Document 6209, IRS Processing Codes and Information, Section 4, Page 17.

TP Type is valid only with MFT 30 and indicates the TIN controlling the appeal.

The codes used are consistent with those used for controlling cases on the ISTS and posting of Collection Statute Expiration Date (CSED) extensions to the Integrated Data Retrieval System (IDRS).

Valid entries are:

Enter the code which represents the type of tax or penalty. This information is generally determined by the type of return filed.

See Exhibit 8.20.3-1 for a list of type codes. In addition, a complete list of valid type codes can be found on the ACDS Utilities menu.

Enter the two digit code(s) that identify all special features of the case.

Up to eight (8) special Feature Codes can be shown on a case at one time.

The information can be obtained from documents in the administrative file, i.e., revenue agent's report, etc.

Feature Codes should be entered by the APS TE when they are identified at the time of carding. ATEs may enter additional applicable codes when they identify special features during their review of the administrative files.

A complete list of valid Feature Codes can be found on the ACDS Utilities menu.

This field is used to identify the function forwarding the case to Appeals. The valid entries for this field reflect the old IRS structure prior to the formation of the current IRS operating divisions.

This field is a required entry on ACDS.

Determine and enter the two character code that identifies the source of the case based upon analysis of the administrative file. This code should remain constant throughout the appeal process.

The following codes apply:

The AIMS Assignee Code replaced the District Office (DO) Code. The DO code is no longer a required entry on ACDS.

This item is computer generated and displays the number 1, 2, or 3 based on whether the case is docketed or non-docketed and who has jurisdiction.

This item reflects the ATE assigned to the case.

The reference includes the following employees:

Next to the employee's name appears the:

On a docketed case where an answer to a petition is required by Counsel and an assignment is not being made, leave this field blank.

A case will not be considered in the staffing model as a receipt and not considered for any measure that starts or stops with the date the case is assigned to an ATE.

The following Records Status can be used for a case assigned to APS. The case will not be considered in the staffing model as a receipt and not considered for any measure that starts or stops with the date the case is assigned to an ATE:

The assigned date will be entered by the Appeals Team Manager (ATM) or the ATM Secretary when the case is assigned to an ATE. The date will be entered in MMDDYYYY format.

For Collection Due Process Offer in Compromise (CDP OIC) cases, enter the date the new WUNO was assigned to the ATE.

If the AO field is blank, this item is bypassed.

This date remains constant throughout the appeal process.

For non-docketed cases:

For docketed cases, enter the date the petition was filed in the REQAPPL field.

For Reference Return (RFRTN) cases, leave this date blank.

This field is a required entry as indicated above.

For Offer in Compromise (OIC) cases, the RECDATE is date the case was received in Appeals.

For CDP-OIC cases, the RECDATE is the date the ATE's request for a new CDP-OIC WUNO was received in APS.

For RECDATE field of all other appeal requests, enter the date the administrative file was received in Appeals. This date should remain constant throughout the appeal process with the exception of the following information for the Received Date on docketed cases.

This field is systemically populated based on programming criteria.

The source of the information is from AIMS.

The information is visible on the CASES inventory screen but is not available for edit by APS.

The CREATED (Created Date) is the date the case was established on ACDS by the original office.

This is computer generated and cannot be changed.

The docket number (DKTNO) is used by the Tax Court when a petition is filed or by District or Claims Court when a complaint is filed for control purposes.

This field is to be completed for docketed cases. See IRM 8.19.9.1.1(6) for additional information for the docket number of non-TEFRA key cases.

The docket number can be obtained from various documents in the administrative file such as the TLCATS screen print and also on DIMS.

For Tax Court cases, the docket number is written in NNNNN-YY format, with "N" being the number and "Y" being the year docketed. If it is a small tax case, enter "S" after the year.

For District or Claims Court cases, use the characters and numbers shown on the filed complaint.

This field is to be completed only on docketed cases.

Enter the three digit code identifying the Counsel Office assigned to the case. See Exhibit 8.20.3-3 for a list of Counsel Office codes.

The information for this field can be obtained from documents in the administrative file such as the petition or from DIMS or from the Tax Litigation Counsel Automated Tracking System (TLCATS).

This field is to be completed only on docketed cases. Enter the name of the Counsel Attorney assigned to the case, last name first.

This information can be obtained from TLCATS or Form 1734 , Transmittal Memorandum.

If the case is the key case, leave KEYTP field blank.

If there is more than one case in the WUNO, enter the name of the key case in KEYTP field on the related case summary card to create a related record within the same WUNO.

If the case is the key case, leave KEYTP field blank.

If the case is not the key case, enter the TIN (SSN or EIN) of the key taxpayer in KEYTP field.

KEYPER is a required entry. Enter the key tax period of the key taxpayer case, in YYYYMM format in KEYPER field. If the key case contains multiple tax periods, the earliest tax period will be the key.

For Estate Tax cases, use the date of death in YYYYMM format for this field.

Enter the name of the taxpayer's representative per Form 2848, Power of Attorney and Declaration of Representative, or the attorney of record from the Tax Court petition or CFINK.

Format is last name, first name.

This field is a required entry when the information is available.

Additional information regarding entering representative information into ACDS:

Enter the name of the second representative if it is available from information in the administrative file.

Enter the name of the third representative if it is available from information in the administrative file.

Enter the address of the taxpayer's representative from CFINK research or from the Form 2848, or the address of the attorney of record from the Tax Court petition, if available.

This field is a required entry when the information is available.

Enter the address of the taxpayer's second representative per Form 2848, Tax Court petition or from CFINK research.

This field is a required entry when the information is available.

This field is to be completed on all cases in 90 or 150 day status in which a notice of deficiency or a notice of determination letter has been issued, including docketed cases received in from Compliance or the Campus.

Enter the date of issuance of the notice of deficiency, or determination, or FPA or FPAA letters.

This field is to be completed on cases received, in 90 or 150 day status, from Compliance or the Campus, or on Appeals issued notices of deficiency, or Appeals issued notice of determination letters.

The date stamped on the notice of deficiency or notice of determination letter is the issue date.

This item is computer generated and reflects the appropriate expiration date based on the type of notice and date issued.

On 30 day notices of determination, the expiration date is 30 days from the issue date.

On 90 day notices, the expiration date is 90 days from the issue date. The expiration date for a FPA is 90 days from the issue date. IRC 6234.

On 150 day notices, the expiration date is 150 days from the issue date. The expiration date for an FPAA or FSAA is 150 days from the issue date.

On 180 day abatement of interest determinations, the expiration date is 180 days from the issue date.

The date on AIMS of the PPA.

If Appeals issues the PPA, APS inputs the date into this field.

Systemically generated from AIMS extract information of PPA.

Systemically generated from AIMS extract information of PPA.

The closing code entered represents the type of closing such as agreed, defaulted, premature referral, etc.

Closing codes are also entered for other reasons, including:

A complete list of closing codes can be found in IRM 8.20.7-1 in IRM 8.20.7 and also on the ACDS Utilities Menu.

This item represents the date a case was closed and is manually entered on ACDS by the APS TE.

This field is updated via the ATE case activity record (CARATS).

It represents the total direct hours expended on the WUNO.

This field contains the date the acknowledgement or substitute acknowledgment letter is generated.

The entry is systemically entered at the time the letter is generated by the ATE, ATM, or ATM Secretary.

Date the case is approved for closing (after any required outside review or concurrence has been obtained) on the Form 5402, by the ATM or other designated official. The ACAPDATE is entered by the ATM.

The date entered must be on or after the ASGNDATE.

This date reflects the date all returns in the WUNO are in status 90 on AIMS.

This date is systemically entered when all returns in a WUNO are closed on AIMS.

For local use. Enter notations as appropriate. The field allows for the input of up to 250 characters (letters or numbers).

Represents the Offer Number for an OIC case.

Entered manually or automatically when the case is created from the AOIC cases in the eCase holding tank.

Amount is automatically entered when the case was created from the AOIC cases in eCase holding tank.

Manual entry if the case is not in eCase.

Accepted offer amount entered at the time the case is closed.

Action codes represent the actions taken on a case as it moves through Appeals.

A new docketed case sent to Counsel to answer the petition should have an action of ANSWER.

Action codes ACKCLS and SHIPPED open a separate box which is populated with the Post of Duty (POD) information.

See IRM 8.20.3-4 for a list of action codes.

This field represents the date when an action on the case began, meaning the date the case was sent TO another Appeals office, Counsel, etc.

Required entry when the ACTION field is entered.

Enter the date a specific action on the case ended.

This field is a manual entry and made by the sending office (APS TE) when acknowledgement of the case is received.

Exceptions:

Action taken on a case - same as ACTION field but is reserved for local definition.

The date the Local Action began.

The date the Local Action ended.

The WUNO grade is manually entered by the ATM when the case is assigned.

Name of the Trust Fund Corporation related to the taxpayer on TFRP cases.

The TIN of the TFRP case where the tax or penalty at issue has been generated.

If ACDS Type Code "FOIA" is selected, the FOIA Number for the case will be a required entry on ACDS. If Type Code "FOIA" is not selected, the FOIA field cannot be entered on ACDS. For more information, refer to IRM 8.7.14.6.1.

The DIMS Team must enter the Date DKTAD Skeletal record created. Do not edit this field or remove this field at any time.

The DIMS Team will enter this date when the ACDS database is transferred or updated to an Area/AOC for case assignment before a physical case file is received. Feature code "PL" will be added.

Any APS Tax Examiner who receives an original docketed administrative file must enter the date this file is received.

If the case will be handled at a circuit riding location, enter the appropriate locally designated city code.

This field is updated by the ATE from the AO function CARATS in ACDS to reflect the current status of the WUNO in inventory.

The following status codes are computer generated based on the entry of an action code on the case in ACDS:

See the ACDS Utilities Menu for a list of current status codes.

This field is updated by the ATE from the CARATS activity record.

Indicator automatically set when the case is selected for AQMS review based on programmed criteria.

LOC1 - Local use field

LOC2 - Local use field

LOC3 - Local use field

LOC4 - Tracks transfer information. Systemic updates occur to insert the AOC of the transferring office.

LOC5 - Local use field

LOC6 - Local use field

LOC7 - defined by headquarters to track CDP issues. Also used for Non-TEFRA Flow Through’s. See reference IRM 8.20.5.4.1.4.

LOC8 - Q W-4 PROJECT - defined by headquarters to identify Questionable W-4 Project determination cases

LOC9 - Notes field to assist ATMs with assigning paperless cases.

LOC10 - defined by headquarters to track Breakthrough Initiative cases

LOC11 - Local use field in MM/DD/YYYY format

Information and definitions for fields on the RETURNS level information screen.

This field is computer generated. It represents the total amount of dollars input in the DDAMTCL fields. No manual input is required. This field is printed on the case summary card or visible on the search screen.

This field is computer generated. It represents the total amount of dollars input in the Appeals AMTCLM fields. No manual input is required. This field is printed on the case summary card or visible on the search screen.

This field is computer generated. No manual input is required. This field is only printed on the case summary card.

This field is computer generated. This field is printed on the case summary card or visible on the search screen.

Total dollars for all cases in the WUNO.

This field is computer generated.

This field is printed on the case summary card or visible on the search screen.