Direct and Indirect Time for Tax Computation Specialists

Direct and indirect time categories are contained in the monthly time sheet generated by the TACS. Direct time categories provide the TCS a place to charge time directly applied to cases currently assigned to them and to other case-related activities on cases not currently assigned to them. Indirect time categories provide the TCS a place to charge time that does not fall within the definition of direct time.

The following is a definition for each of the direct time categories by line item:

Line Number

Category

Definition

1

Case Hours

Time directly applied to cases that are open on TACS and assigned to the TCS.

2

Closing Data

Time spent on requests for additional information, including calculations, needed to process a case for closing when the case has been logged off TACS. Examples include:

Providing Form 5403, Appeals Closing Record, items for which TCS is responsible, including attachments such as Sequa worksheet, 6404(g) worksheet, etc.

Assisting APS with Form 5403 entries or other closing related items.