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of days

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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▸Contents — Internal Revenue Manual Part 8. Appeals

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