Note: — Internal Revenue Manual Part 8. Appeals

The FROMDATE will never be completed.

OBJECTIVE:

To monitor eCITE status versus ACDS status.

To ensure that a decision is entered in a timely manner and the entered decision is returned promptly for closing.

FREQUENCY: The STIPFF report will be generated and worked on a monthly basis in ACTION TODATE order. The alphabetical list can be used to perform a physical inventory validation of STIPFF cases.

STIPFF Follow-up Number of Days: 45

PROCEDURES FOR THE STIPFF ACTION TODATE REPORT:

Review the entire list for missing or unassigned attorney information. Research eCITE to get this information and 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 listed above the line are to be researched on eCITE for status discrepancies (entered decisions, trial preparation, etc.).

All conflicting eCITE statuses need to be researched and resolved. Statutes need to be protected and CASES must be updated, as appropriate, to reflect the resolution of the discrepancy.

If you are unable to resolve the discrepancy, bring it promptly to the attention of the PTM.

PROCEDURES FOR THE STIPFF ALPHA LIST:

If your office retains the administrative file when forwarding STIPs to be filed, compare the cases listed on the report to the cases in STIPFF file cabinets. A case will be on the list AND in the STIPFF file cabinets.

If the case is on the list but NOT in the STIPFF file cabinets OR the case is in the STIPFF file cabinet but NOT on the report, you must resolve this discrepancy. Do thorough research and explain the resolution of the discrepancy on the report. No other notations will be on the list except validating the cases.

IMPACT: The STIPFF report impacts the DECENT and STATUTE follow-up reports. The correct and timely update of cases on the STIPFF report enables the cases to be monitored as decisions are entered and statutes begin running.