Statute Expiration Report

DEFINITION: This report lists all cases in chronological order by statute expiration date including reference returns. This list can be generated for the entire office, by AOC, group, or the ATE. Additional guidance on responsibility for generating the report is found in IRM 8.21.1, General Statute Responsibility.

OBJECTIVE: To monitor and control all non-docketed and docketed cases with statutes which will expire within a prescribed number of days.

FREQUENCY:

It is required that this report be generated on a monthly basis in chronological order by statute expiration date for cases with statutes which will expire within 180 days, and worked for cases which will expire in 90 days.

The Statute Expiration Report by office will be generated on a monthly basis for the Area Director in chronological order by statute expiration date for cases with statutes which will expire within 180 days.

The Appeals Team Manager (ATM) will generate the report for their group. It will be printed in chronological order by statute expiration date for cases with statutes which will expire within the specific number of days requested, usually either 180 or 90 days.

APS will generate monthly reports they will use to plan workloads and to ensure cases with upcoming statutes are processed timely.

REPORT PARAMETERS:

Create Report by: Office (which includes all AOCs for the area) or AOC as determined by your area. If the report is generated by AOC, ensure that a report is generated for each AOC within the area by the responsible office.

Statute through date: Enter a date equal to 180 days from the current date. If this report is generated at the beginning of each month, you may opt to select the last day of the sixth month instead of the actual 180th day.

Include SN/court entered cases? Select "Y" . This selection includes SN issued returns and excludes closed cases. Optional reports may be generated by selecting "E" (Includes SN issued returns for ACKCLS/DECENT/ORDENT cases only and excludes closed cases) or "N" (Excludes SN issued returns and excludes closed cases).

Include cases with closing codes? Select this parameter. This selection includes closed cases not acknowledged.

PROCEDURES:

APS employees will generate the report monthly by the AOC for which they have primary responsibility. Statute reports run by APS employees will include all cases with assessment periods expiring in 90 days or less. Technical employees will generate the report for cases in their inventory.

Determine your "cut-off" date. Use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

Cases above the line are to be researched.

Perform follow-up research, phone calls, emails, memorandums and annotate your research and follow-up action.

LACTION and LTODATE may be used to record your research results.

If a non-docketed case is with the ATE and the statute expiration is less than 90 days, contact the ATM and/or ATE, according to local procedures.

APS is responsible for all cases appearing on the list assigned to EMPNO 98 or 99 as well as any unassigned case.

Update and correct any erroneous information on ACDS.

IMPACT: The Statute Expiration Report, the most important of all reports, works in conjunction with ACKCLS, SND, TRxxx, INTERIM, DECENT, ORDENT, etc.