ORDENT

DEFINITION: This report lists all cases in which an order for dismissal or decision has been entered by the Tax Court. Cases will appear on this report until they are returned to Appeals for final closing. This report is critical for protecting short statutes.

OBJECTIVE:

To monitor the statute on Tax Court cases where a Court Order has been entered to dismiss a case for Lack of Jurisdiction, Lack of Prosecution (Failure to Properly Prosecute), or Tried/Dismissed.

To identify and monitor decisions which have an appeal period.

FREQUENCY: The ORDENT report will be generated and worked on a monthly basis in ACTION TODATE order.

ORDENT Follow-up Number of Days: 100

PROCEDURES:

Review the statutes on the entire report. You are responsible to perform follow-up on all cases prior to statute expiration.

Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

Review the list for any "S" cases. "S" cases do not need to be held for the 90-day appeal period.

Cases listed above the line are to be located. Annotate your research findings. LACTION may be used to reflect where the case is located.

The LTODATE may be used to record the date the appeal period will expire.

IMPACT: The ORDENT report works in conjunction with the statute report.