of days
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
Description
DEFAULT
30
Adds 30 days to SND expiration date to set the default date for the SND report
ACKCLS
10
Adds 10 days to the TODATE to set the follow-up date for a case with ACTION = ACKCLS (awaiting acknowledgment of closing)
ANSWER
120
Adds 120 days to the TODATE to set the follow-up date for a case with ACTION = ANSWER (sent to Counsel for answer)
APPEALED
180
Adds 180 days to the TODATE to set the follow-up date for a case with ACTION = APPEALED (appealed Tax Court case)
DCJUR
180
Adds 180 days to the TODATE to set the follow-up date for a case with ACTION = DCJUR (in Counsel jurisdiction)
DCOTHER
60
Adds 60 days to the TODATE to set the follow-up date for a case with ACTION = DCOTHER (in Counsel for review, suspense, etc.)
DDJRET
60
Adds 60 days to the TODATE to set the follow-up date for a case with ACTION = DDJRET (in Compliance, Appeals jurisdiction retained)
DECENT
45
Adds 45 days to the TODATE to set the follow-up date for a case with ACTION = DECENT (decision entered by Tax Court)
DKLSTxxx
15
Adds 15 days to the TODATE to set the follow-up date for a case established from Docket List information only, with ACTION = DKLSTxxx (Docket List received - awaiting administrative file)
INTERIM
30
Adds 30 days to the TODATE to set the follow-up date for a case with ACTION = INTERIM (Interim action requested)
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