Note:

If the additional time spent on the case will be extensive, consideration must be given to adding the case on TACS as a new work request.

3

Case Reviews

Time spent reviewing another TCS’s work product when the Appeals Tax Computation Team Manager (ATCTM) requests that the TCS assist with case reviews of other TCS.

4

AO Direct Case Time

(For the GS-512-12 and 13 TCS) - Time spent working cases in the capacity of an ATE. Examples are as follows:

Time spent on the case is recorded on a separate AO time sheet.

The case is controlled on ACDS/CARATS but not controlled on TACS.

5

Customer Service

Time spent providing assistance to another TCS or to TCS customers (AO, Counsel, APS, etc.). See the following situations:

Assistance regarding general procedural or technical issues not relating to a specific case.

Assistance regarding specific procedural or technical issues relating to a case not previously worked by the TCS.

6

Technical Assistance

Time spent revisiting a case previously worked and closed off TACS. This may include:

Discussions with the taxpayer/representative on the closed case.

Discussions with another TCS or AO on the closed case.

Review of the TCS’s own work product (at the request of an AO or Appeals Team Case Leader (ATCL)) after the case has been closed off TACS.