Direct and Indirect Time for ATT Technical Employees

Direct and indirect time categories are contained in the monthly time sheet generated by ATTS. Direct time categories provide the ATTTE a place to charge time directly applied to cases currently assigned to them and to other case-related activities on cases not currently assigned to them. Indirect time categories provide the ATTTE a place to charge time that does not fall within the definition of direct time.

The following is a definition for each of the direct time categories by line item:

Line Number

Category

Definition

1

Case Hours

Time directly applied to cases that are open on ATTS and assigned to the ATTTE.

2

Closing Data

This line item is not used by ATT. It was designed for use by the TCS.

3

Case Reviews

Time spent reviewing another ATTTE’s work product when the Appeals TEFRA Team Manager (ATTM) requests that the ATTTE assist with the case reviews of other ATTTEs.

4

AO Direct Case Time

Time spent working cases in the capacity of an ATM or direct assignment of an ATE/AO case to settle.

5

Customer Service

Time spent providing general assistance to other ATTTEs or to ATT customers on non-assigned cases (AO, Counsel, APS, TCS, etc.). See the following situations:

Assistance regarding general procedural or technical issues not relating to a specific case.

Assistance regarding specific procedural or technical issues relating to a case not previously worked by the ATT.

6a

Technical Assistance - Other

Time spent revisiting a case previously worked and closed off ATTS. This may include:

Discussions with Campus employees, another ATTTE or AO/ATCL on the closed case, which may include conference calls with the taxpayer/representative.

Review of the ATTTE’s own work product (at the request of an AO or ATCL) after the case has been closed off ATTS.

Meetings related to an emerging/coordinated issue or any other TEFRA topic.

Training related to a TEFRA topic or issue other than formal classroom, CPE or IVT.

Preparation for presentations and training on a TEFRA topic.

Speaking on any TEFRA topic or issue.

Writing settlement guidelines/positions.

Reviewing and concurring/non-concurring in settlements on coordinated issues.

Providing guidance on coordinated or emerging issues or any other aspect of the TEFRA issue.

Providing assistance to Appeals headquarters on a TEFRA related topic or issue.

Meeting with ATEs on a specific case (unless the TEFRA employee is assigned a work request, then regular work request reporting would apply).

Professional reading and research related to the TEFRA employee’s area or expertise.