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Indirect Time Categories and Definitions for Appeals Technical Employees

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

The indirect time portion of the timesheet includes the following categories by line item:

Line Number

Category

Definition

3

Obsolete

Do not charge time to this line.

4

Case Related Travel

Enter the time spent during the month traveling to locations outside the Hearing Officer's assigned POD for activities that are case related. (For TG Employees, see Line 6 above).

5

Case Related Assistance

Enter time spent on work units not assigned to the Hearing Officer, such as Tax Equity and Fiscal Responsibility Act (TEFRA) penalty only cases that are in Examination inventory.

7

Management

Time spent on acting management detail assignments and other supervisory duties of any duration.

8

Professional Reading

Time spent reading non-case related materials.

9

Special Assignments

Time spent testing. Time spent serving as a detailee or task force member on non-case related or non-systems analysis related matters and special assignments.

10

Obsolete

Do not charge time to this line.

11

Training

Time spent attending formal or informal training (including instructor preparation time) either as a student or instructor. Some examples are:

On-the-job Instructor (OJI) training as either student or instructor

Any out-service training

CPE

Computer and software training

12

Administrative

Time spent on all other non-case related activities.

13

Reports

Time spent in the preparation of all reports, including the following:

CARATS month end preparation

Tax Court calendar reports

STATUTE report

ConcurGov or SETR time reports

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