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Direct and Indirect Time Definitions

Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States

The definitions of direct time and indirect time are provided below. Adherence to these definitions will ensure consistency and data accuracy in time reporting on ACDS.

Direct time categories provide employees with a place to charge time that is 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 employees with a place to charge time that does not fall within the definition of direct time. Definitions for each of the categories are provided in the following sections.

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▸Contents — Internal Revenue Manual Part 8. Appeals

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