Unassigned Report — Internal Revenue Manual Part 8. Appeals

DEFINITION: This report lists all cases in Appeals jurisdiction that have not been assigned to an ATE. This report can be generated for the office or sorted by AOC. The report is produced in alphabetical order or received date order. The Unassigned Report will be generated and used by APS. The purpose of this report is to verify the validity of any unassigned cases. Upon confirmation of receipt (acknowledged Form 3210), the list will be delivered to the responsible ATM for further research concerning the assignment of the case. It can include or exclude cases with an ACTION. It can include or exclude docketed cases sent to Counsel for ANSWER or DCJUR.

OBJECTIVE: To verify the validity of unassigned cases.

FREQUENCY: It is required that this report be generated and worked monthly in received date order.

REPORT PARAMETERS: There are several options available for local use. For the required monthly report, select ACTION=”” OR ACTION="SHIPPED" .

All unassigned cases

ACTION="" OR ACTION="SHIPPED" (leave blank)

Only ACTION<>"" (leave blank)

Exclude only ACTION="ANSWER"

Exclude only ACTION= "DCJUR"

Exclude "ANSWER" and "DCJUR"

Exclude under 30 Days Old

PROCEDURES:

New cases on the report must be researched in full.

If an ACTION code is present, verify that the ACTION code is correct.

Ensure that each docketed case has an ACTION in the ACTION field (ANSWER, DCJUR, DCOTHER, ORDENT, etc.). These cases must be researched and corrected.

Check all related cases (cases which have a name in the key case field). Research to see if the key case was assigned and the related case was not assigned. Assign related cases accordingly.

Some cases may remain unassigned. For example, a docketed case sent for ANSWER could change in status on eCITE to Dismissed (ORDENT) or Counsel jurisdiction (DCJUR). Non-docketed cases related to unassigned DCJUR cases (DCOTHER) could also remain unassigned.

Follow-up on all cases where the action/transfer in record is not within the last 30 days. If needed, contact the ATMs for case assignment even if an acknowledged Form 3210 is received.

IMPACT: The unassigned report works in conjunction with various other reports and may impact the statute and timely processing of cases.