Note:
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
The additional time spent on the case will be added on ATTS as a new work request, unless the monthly cumulative time spent is negligible.
The following is a definition for each of the indirect time categories by line item:
Line Number
Category
Definition
7
Management
Time spent on acting managerial assignments and other managerial duties.
8
Professional Reading
Time spent reading non-case related materials and other guidelines and research material not related to a specific case.
9
Special Assignment
Time spend on ACDS or systems testing. Time spent on special assignments. This does not include an acting managerial assignment, a detail assignment or systems analysis.
10
Systems Analysis
Time spent on analysis of process improvements for the ATT.
11
Training
Time spent attending all formal and informal training (including instructor preparation time) either as a student or as an instructor and time spent as an OJI, except training related to a TEFRA topic or issue other than formal classroom, CPE or IVT is reported on Line 6a.
12
Administrative
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 and printer maintenance.
13
Reports
Time spent completing information needed for various reports, such as travel vouchers, and SETR.
14
Meeting
Time spent attending meetings either in person or via the telephone that are non-case related.
15
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.
16
Nationwide APP Review
Time spent on assistance or review of the ATT or the role of Appeals in the TEFRA partnership process.
17
Annual/Sick/Admin/LWOP
Time spent on annual leave, sick leave, administrative leave, and leave without pay. Administrative leave includes military summer camp training, jury duty, or other excused leave.
18
Detail Outside Office
Time spent as a detailee outside the ATT.
19
Credit/Comp/Relig Taken
Time off from work that reduces accrued credit/compensatory hours or time used for religious reasons.
20
Memo1
Time not properly categorized above.
21
Memo2
Time not properly categorized above when Memo1 has already been used for the day.
22
Non-Timesheet Hours (Holiday)
Time off from work due to federal holidays.
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