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DCJUR

Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States

DEFINITION: This report lists all docketed cases transferred to Counsel jurisdiction and not returned to Appeals for closing. A case with a notation of DCJUR means that Appeals has relinquished settlement jurisdiction of the listed case to an Area Counsel office but has retained AIMS control for cases required to be controlled by AIMS. Generally, these cases are returned to Appeals for closing after resolution of the case by settlement, trial, or other court order.

OBJECTIVE:

To monitor the eCITE status versus the ACDS status.

To ensure statutes are protected in cases where Appeals is not aware of the entered decision.

FREQUENCY: The DCJUR report will be generated and worked quarterly in ACTION TODATE order.

DCJUR Follow-up Number of Days: 180

PROCEDURES:

Review the entire list for incomplete case information (i.e., Counsel Office, Attorney). Write in additions/corrections/changes, etc., onto the list and then update CASES.

Only docketed cases will be on the DCJUR report. Update the ACTION as appropriate for any non-docketed case on the report.

Determine your "cut-off" date. For reports that are due quarterly, use a cut-off date equal to the last day of the quarter. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

Cases listed above the line are to be researched on eCITE for status discrepancies (i.e., entered decisions).

For cases over 180 days, research eCITE and contact the Counsel Attorney to determine the current status of the case. If the case has been transferred to another Counsel office, contact the servicing Appeals office by telephone and then transfer both the AIMS and ACDS databases. If a quick assessment is required, it will be done prior to transferring the case.

Any contradictions on eCITE versus ACDS must be explained fully.

IMPACT: The DCJUR report impacts a variety of reports, including DCOTHER, DECENT, COURT, ORDENT, and the statute report.

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▸Contents — Internal Revenue Manual Part 8. Appeals

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