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of days

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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▸Contents — Internal Revenue Manual Part 8. Appeals

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