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Direct/Indirect Time Report

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

Direct/Indirect Time lists each category used to account for the APS employees time each day as reported on PEAS.

It lists total hours spent, and the average percentage those hours account for, of that total.

See IRM 8.20.10.6.4.1.1, Direct Time, and IRM 8.20.10.6.4.1.2, Indirect Time, for additional information on the PEAS Direct/Indirect Time Reports.

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▸Contents — Internal Revenue Manual Part 8. Appeals
Internal Revenue Manual Part 8. Appeals

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