Cases Activity Record & Automated Timekeeping System (CARATS)
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
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CARATS is a sub-system of ACDS used by the ATEs to record the activity and time applied to their assigned cases, as well as to update the case status. CARATS is accessed by the ATEs through the AO/SO button in ACDS. From the CARATS menu, the ATE can select a timesheet case to input case activity. The system provides Action and Sub-Action codes to select from drop-down menus. Narratives of the case activity may be added in the Notes section, and time on the case activity is recorded. The ATE's CARATS timesheet includes a listing of their cases and summarizes the time applied during the month and cumulative time, as well as other pertinent information for the case. The ATEs balance their direct and indirect time on the timesheet periodically during the month and at month end. Additional information relating to CARATS for both the ATE and ATM may be found in the ACDS User Guide.
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