Note:
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
If the additional time spent on the case will be extensive, consideration must be given to adding the case on TACS as a new work request.
The following is a definition for each of the indirect time categories by line item:
Line Number
Category
Definition
7
Detail
Time spent as a detailee or a task force member on non-case related matters.
8
NTEU
Time spent as a union steward on union business. Only bank and official time are recorded here. No other time will be shown in this field.
9
Performance Discussions
Time spent discussing performance issues with the manager. This includes discussions involving workload reviews, open and closed case reviews, annual performance ratings, and other performance issues that may arise during the month.
10
Acting Assignments
Time spent on acting managerial assignments and other managerial duties.
11
Meetings
Time spent attending meetings either in person or via the telephone that are non-case related.
12
Professional Reading
Time spent reading non-case related materials and other guidelines and research material not related to a specific case.
13
Log/Reports
Time spent completing information needed for various reports, which include travel vouchers.
14
Training
Time spent attending formal and informal training (including instructor preparation time) either as a student or as an instructor and time spent as an OJI.
15
Administrative Duties
Time spent dealing with various types of administrative duties. These duties include, but are not limited to, building evacuations (fire drills, bomb scares, etc.); conducting physical IVLs; office moves/relocations; taking surveys; and computer/printer maintenance.
16
Special Assignments
Time spent testing ACDS. Time spent on special assignments. This does not include an acting managerial assignment or a detail assignment as described above.
17
Annual leave
Time spent on annual leave.
18
Sick leave
Time spent on sick leave.
19
Admin and Other Leave
Time spent on administrative leave (i.e., two week military summer camp training, jury duty, or other excused leave).
20
Credit Hours Taken
Time off from work that reduces accrued credit hours or time used for religious reasons.
21
Case Related Travel
Time spent traveling to locations outside of the assigned POD for activities that are case related. Note: this time is not applied directly to a case.
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