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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