DCOTHER (Optional)

DEFINITION: This report lists all Appeals cases forwarded to Counsel for miscellaneous reasons (review, suspense, etc.). Use of this ACTION code is optional. The list is comprised of both docketed and non-docketed cases. For example, a non-docketed case on the DCOTHER report might be related to a docketed case in Counsel for answer, trial preparation, or other reason. It might also be an NPS non-key case or an OIC case sent to Counsel for approval, etc. A docketed case on the DCOTHER report might be an unassigned "S" case awaiting a court order or an IRC 6166 estate tax case, etc.

OBJECTIVE:

To monitor the eCITE status versus the ACDS status.

To resolve discrepancies, which will result in only valid DCOTHER cases appearing on this list.

FREQUENCY: If ACTION code DCOTHER is used by your office, the DCOTHER follow-up report is required. If required, the minimum requirement is that it be generated and worked on a monthly basis in ACTION TODATE order.

DCOTHER Follow-up Number of Days: 60

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.

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.

Cases above the line must be researched for status discrepancies. Research the eCITE status for docketed cases on the DCOTHER report to determine if there are status discrepancies (entered decisions, an assigned docketed case in trial preparation status, case in appeals jurisdiction, etc.). Research the eCITE status of a docketed case related to a non-docketed case on the DCOTHER report. For example, if an NPS is listed on the DCOTHER report, you must research the petitioning spouse case on eCITE to determine status discrepancies.

Any contradictions on eCITE versus ACDS must be explained fully.

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