ANSWER
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
DEFINITION: This report lists all docketed cases forwarded to Counsel for answer that have not been timely returned. If cases appear on the report over 120 days, check with the Counsel Attorney to obtain the status of the case. If Counsel is working the case, update the ACTION to DCJUR (Counsel Jurisdiction).
OBJECTIVE:
To research cases that have not been timely returned from Counsel.
To identify, research, and correct conflicting information between the eCITE and ACDS databases.
FREQUENCY: The ANSWER report will be generated and worked on a monthly basis in ACTION TODATE order.
ANSWER Follow-up Number of Days: 120
PROCEDURES:
Research the entire list for attorney name and Counsel office. Update CASES with any missing information per the eCITE research. If any case on the list shows a status of "In Trial Preparation" on eCITE, update the Action Code to DCJUR and the TODATE using the status date shown on eCITE.
If any cases on the list show an ATE assignment, the FROMDATE is probably missing. Research and input missing FROMDATE information.
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.
Research cases above the line for status discrepancies. All conflicting eCITE statuses must be researched and a notation made on the report as to the outcome.
IMPACT: The ANSWER report impacts the DCJUR, DCOTHER, and ORDENT follow-up reports. The correct and timely update of cases on the ANSWER list enables the cases to be monitored if they move to Counsel jurisdiction or when an Order of Dismissal is entered. The ANSWER report also impacts the statute and timely processing of the case.
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