4.24.10  Excise Tax Examination Reports, Case Closing and Appeals Procedures

Manual Transmittal

October 25, 2011

Purpose

(1) This transmits a revision to IRM 4.24.10, Excise Tax, Excise Tax Examination Reports, Case Closing and Appeals Procedures. New content added and existing content reorganized for clarity.

Material Changes

(1) Editorial changes have been made throughout this IRM such as updating hyperlinks and IRM references. Some content relating to exam procedures was moved to IRM 4.24.6, Excise Examiner Responsibilities. Existing content restructured to be more cohesive. The table below identifies the significant changes in content based on prior IRM numbering.

IRM Section Number I Description of Change
4.24.10.1 Overview Retitled to Procedure at Conclusion of Examination. Moved content from 4.24.10.9. Added information relating to payment request at 4.24.10.1(5), and completion of Form 3198 at 4.24.10.1(7).
4.24.10.2 Publications to Include Retitled to Overview of Excise Examination Reports. Moved content from 4.24.10.1. Updated guidance on use of the Notebook and Issue Management System (IMS). Added new references for other types of reports. New subsection created titled Excise Report Guidelines and content from 4.24.10.5.1(1 through 6) moved here and edited for clarity.
4.24.10.3 Separate Reports Changed title to Publications to Include with Audit Reports and moved content from 4.24.10.2.
4.24.10.4 Reporting Situations Changed title to Separate Reports for Different Types of Taxes and moved content from 4.24.10.3.
4.24.10.5 Introduction to Basic Forms Changed title to Excise Reporting and Case Closing Situations. Moved content from 4.24.10.4. and 4.24.10.6. Added new content at 4.24.10.5(3) and (4) for clarity. Moved survey guidance from 4.24.10.4.1 and 4.24.6.12 to 4.24.10.5.1. New subsection at 4.24.10.5.1.2 added for procedures to follow when surveying aged returns and picking up later periods. New subsection 4.24.10.5.4.1 describing agreed case closing procedures. New subsection 4.24.10.5.5.1 describing 30 day letter extension procedures. Content updated to reflect correct letters and case closing procedures. Updated No Change letter guidance found at 4.24.10.5.7.1
4.24.10.6 Reports and Closing Procedures Changed title to Soliciting Exam Deficiency Payments. Moved existing content to 4.24.10.5. Added new content relating to deficiency payment procedures.
4.24.10.7 Appeals Procedures New content added at 4.24.10.7(16) for Letter 2280-X procedures and at 4.24.10.7(19) for reference to Excise Appeals IRM section. New subsection 4.24.10.7.1 titled Case Routing Procedures for Unagreed Excise Cases Going to Appeals added. Moved FTS guidance from 4.24.10.12 and added clarifying language at 4.24.10.7.1.2. Added new subsection 4.24.10.7.1.3 Appeals Feedback Procedures.
4.24.10.8 Inadequate Taxpayer Records Moved existing content to 4.24.6.3.1.6. Subsection retitled to Closing Agreements and Appeals to Tax Court and moved content from 4.24.10.11.
4.24.10.9 Procedures at Conclusion of Exam Retitled to Case Closing Guidelines. Updated 4.24.10.9.1 to reflect new time frame for closing agreed and no changed cases to 20 days. Added new subsection 4.24.10.9.2 covering unpaid agreed deficiency cases over $100,000.
4.24.10.10 Advance Payments Existing content moved to 4.24.10.6. Subsection retitled to Form 5344 Examination Closing Record and content from 4.24.10.13 moved here. New content added relating to generating Form 5344 in IMS.
4.24.10.11 Closing Agreements Existing content moved to 4.24.10.8. Subsection retitled to Form 3198 Special Handling Notice for Examination Case Processing and new content added relating to its completion.
4.24.10.12 Fast Track Mediation Existing content moved to 4.24.10.7.
4.24.10.13 Form 5344 Existing content moved to 4.24.10.10.
Exhibit 4.24.10-1 5344 and 5385 Content updated to reflect the revision of forms and to add clarity to instruction.
New Exhibit 4.24.10-2 New exhibit added for Excise Appeals Cadre listing.

Effect on Other Documents

This material supersedes IRM 4.24.10 dated 08/13/2008.

Audience

This section is for SBSE Excise Managers, Excise Tax Examiners and Specialists.

Effective Date

(10-25-2011)



/s/ John Imhoff
Director, Specialty Programs
Small Business/Self Employed

4.24.10.1  (10-25-2011)
Procedure at Conclusion of Examination

  1. At the conclusion of an excise tax examination, the Excise Tax Examiner will discuss their findings with the taxpayer.

  2. Whenever agreements are solicited, Publication 3498, The Examination Process, should be provided to the taxpayer.

  3. The proposed adjustments, resulting tax liability, penalties, interest and the appeals procedures should be discussed with the taxpayer. For information regarding penalties see IRM 4.24.9 Excise Penalty Procedures.

  4. If the taxpayer agrees with the findings, they will sign Form 5384, Excise Tax Examination Changes and Consent to Assessment and Collection. See Exhibit 4.24.10-1 for more information.

  5. The Excise Tax Examiner should request full payment of the tax, penalties, and interest. See IRM 4.24.10.6 Soliciting Exam Deficiency Payments for more information.

  6. In attempting to reach agreement, Excise Tax Examiners and managers have the authority and responsibility to reach a definite conclusion based on a balanced and impartial evaluation of all evidence. This authority does not extend to considerations of the hazards of litigation. This is in keeping with Policy Statement P-4-40 which encourages disposition of tax differences at the lowest level. See IRM 1.2.13.1.16 for the policy statement.

  7. The Excise Tax Examiner is responsible for completion of Form 3198, Special Handling Notice for Examination Case Processing. The Excise Tax Examiner will indicate the appropriate case closing letter to be sent to the taxpayer on Form 3198. Centralized Case Processing will mail these letters. The Excise Tax Examiner needs to properly code the Form 3198 when non-asserting penalties for reasonable cause.

4.24.10.2  (10-25-2011)
Overview of Excise Examination Reports

  1. Excise Tax Examination Reports should contain all the information necessary to ensure a clear understanding of the adjustments and document how the tax liability was computed. Examination reports (unlike work papers) are legally binding documents and, when executed, serve as the basis for assessment and collection action. Based on this importance, Excise Tax Excise Tax Examiners should take all necessary steps to ensure report accuracy.

  2. Excise Tax Examiner contact information will be provided to the taxpayer again when a report is issued. Refer to IRM 4.10.1.6.9 Providing Taxpayers with Employee Contact Information.

  3. The Excise Tax Examiner is required to utilize the Notebook Job Aid to generate reports for all excise tax examinations, Form 637 compliance reviews, and initial application reviews, and all fuel compliance inspections. Reports are created in the Notebook Job Aid and then imported into the Issue Management System (IMS). Refer to IRM 4.24.6.2 Excise Issue Management System for additional information regarding use of Notebook Job Aid and IMS.

  4. The procedural guidance found in IRM 4.10.8 Report Writing also applies to excise examination reports.

  5. Guidance for excise claims examination reports, letters, and case closing procedures may be found in IRM 4.24.8, Examination Guidance for Excise Claims for Refund or Abatement.

  6. For fuel terminal and carrier compliance examination reports and letters see IRM 4.24.15, ExSTARS Compliance Examination Procedures.

  7. For Form 637 registration program compliance and initial application review reports and letters see IRM 4.24.2, Form 637 Excise Tax Registrations.

4.24.10.2.1  (10-25-2011)
Excise Report Guidelines

  1. At the conclusion of the examination the Excise Tax examiner will prepare the report, secure the taxpayer's signature and/or solicit payment. The Excise Tax Examiner will give one signed copy of the report each to the taxpayer and, if appropriate, to the taxpayer's authorized representative. The signed original will be retained for the administrative file.

  2. Excise examination reports will always be numbered as page 1 in every report package. When other forms or pages are used in a report, including worksheet computations, they should follow the basic report form in the consecutive page numbering system. Form 886-A, Explanation of Items, or Issue Summary Sheets are to be sent to the taxpayers and include the spaces for facts, law and argument, conclusion and taxpayer position. Exhibits will be labeled alphabetically and schedules will be labeled numerically.

  3. Regardless of the number of periods examined, one set of explanations, if needed, will be prepared. When reasons for an adjustment vary from period to period they should be detailed in one explanation.

  4. When the size of a report warrants a Table of Contents, it should be prepared and inserted in the report immediately behind the basic report form. Each item in the Table of Contents should be keyed to its page number in the report.

  5. Exhibit 4.24.10-1. for details on completing reports.

  6. Procedures found in IRM 4.10.8.12 for corrected reports will be followed.

4.24.10.3  (10-25-2011)
Publications to Include with Audit Reports

  1. The Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) requires the Service to include an explanation of the examination and collection process, as well as information about assistance from the Taxpayer Advocate with any first audit report and with any formal 30 day letter. Publication 3498, The Examination Process, will be used for this purpose. Publication 3498 incorporates Publication 1, Your Rights as a Taxpayer, Publication 5, Your Appeals Rights, and Publication 594, The IRS Collection Process, into one document.

  2. Publications sent to the taxpayer should always agree with the enclosures listed on the cover letter to avoid confusion.

  3. Publications are not required to be included in No Change reports.

4.24.10.4  (10-25-2011)
Separate Reports for Different Types of Taxes

  1. Separate reports reflecting changes are prepared based on the type of return filed. For example, adjustments made to Form 720 and Form 2290 cannot be included on the same audit report.

  2. A single report covering all periods examined will be prepared if excise taxes, reported on the same return, have been examined concurrently.

    Note:

    Separate reports for each period may be prepared only if administrative action to close the case due to exceptional circumstances is required.

  3. When multiple abstracts are examined on the same return, each abstract should be listed separately.

  4. Excise tax adjustments should not be incorporated into income tax reports.

4.24.10.5  (10-25-2011)
Excise Reporting and Case Closing Situations

  1. The selection of a return for examination can result in a variety of different reporting and case closing procedures.

  2. The return can be-

    • surveyed,

    • agreed,

    • unagreed,

    • excepted or partially agreed,

    • "No Changed" .

  3. A return may also be reopened for audit reconsideration and require a new examination report and specific case closing procedures.

  4. Information obtained during an examination or compliance review may also require preparation of Form 5346 Examination Information Report.

4.24.10.5.1  (10-25-2011)
Survey of Excise Tax Cases

  1. A case will be closed "Survey After Assignment" if, after analyzing the excise tax return and without contacting the taxpayer or representative or reviewing any records, the Excise Tax Examiner believes that an examination of the return would result in no material change in tax liability.

    Note:

    This authority extends to returns identified for examination on Form 3449, Referral Report.

  2. Excise Tax Examiners are required to follow guidelines found in IRM 4.10.2.5.2, Procedures for Surveying Returns After Assignment. Group managers are required to approve all survey after assignment returns by signing the face of the return or a paper copy of the Business Return Transactions File View (BRTVU) under the examiner signature.

  3. Form 2503, Survey after Assignment- Excise or Employment Tax, should be used when the Excise tax Examiner considers it necessary to explain the survey action.

  4. Refer to IRM 4.24.8.7 Excise Tax Unpaid Claims Allowed on Survey for additional procedures relating to surveyed unpaid claims.

  5. When a return is closed survey after assignment, Disposal Code 32 will be entered on the Form 3198. Do not enter Disposal Codes on Form 5344.

4.24.10.5.1.1  (10-25-2011)
Paperless Survey of Excise Tax Return

  1. Certain non-examined cases can be closed in a virtually paperless fashion if the original return was never requested. Only a Form 5351, Examination Non Examined Closings, and a Form 3210, Document Transmittal, is needed for a paperless survey. Generally, this process is used when the return was established on AIMS using an electronic print and the original return was never requested.

  2. Form 5351 and Form 3210 are to be e-mailed to the Exam Cincinnati Centralized Case Processing (CCP) site mailbox at *SBSE CCP EXAM Cincinnati. CCP has 45 days from the time of receipt to process these types of cases.

  3. The field offices are still required to do the following:

    1. update ERCS to Status 51

    2. use only one MFT per Form 5351

    3. use of more than one disposal code is allowable

    4. include Form 3210 listing all appropriate Taxpayer Identification Numbers (TIN’s)

    5. an electronic signature of manager is required on Form 5351

  4. See IRM 4.10.2.5.8, Paperless Survey - Non-Examined Closures Utilizing a Paperless Process, for more detailed procedural guidance.

4.24.10.5.1.2  (10-25-2011)
Survey of Return and Subsequent Pick Up of a Later Period

  1. Many times a return period will become overage and the Excise Tax Examiner may need to request examination controls on a later period to be more current. When these return periods are surveyed and a subsequent return period(s) is requested, the Excise Tax Examiner will follow the procedures listed below to comply with the provisions of Section 1203:

    1. When surveying the original period, maintain the original Form 5346 and include it in the file of the subsequent period.

    2. When completing the Form 5345-D, Examination Request-ERCS (Examination Returns Control System) Users, for the subsequent period, the Excise Tax Examiner will write on the Form 5345-D"previous period surveyed-requesting subsequent period. "

4.24.10.5.2  (10-25-2011)
Audit Reconsideration and Reopening Reports

  1. When an audit reconsideration has been requested by the taxpayer, the report writing procedures found in IRM 4.13.4 Area Office (AO) Examination are applicable.

  2. A regular report will be prepared if the return has been reopened. Refer to IRM 4.4.26 for guidance on how to reopen and reclose cases that have been previously closed.

4.24.10.5.3  (10-25-2011)
Information Reports

  1. The Excise Tax Examiner will prepare Form 5346 Examination Information Report whenever information is received containing sufficient compliance value that would warrant another compliance action. Examples of when Form 5346 should be completed would be for:

    • related or non-related taxpayers who have similar audit issues present,

    • a referral of the taxpayer for non-excise related issues.

  2. See IRM 4.10.8.14 Examination Information Reports for general procedural guidance.

  3. See IRM 4.24.3 for procedural guidance relating to Excise Tax specific Information Reports.

4.24.10.5.4  (10-25-2011)
Agreed Case Report

  1. In an agreed case, the taxpayer agrees to the proposed adjustment.

  2. Form 5384, Excise Tax Examination Changes and Consent to Assessment & Collection, is used for Agreed cases.

  3. If a written explanation is necessary or requested by the taxpayer in an agreed case, the Excise Tax Examiner's Issue Summary Sheets should be issued.

  4. Letter 950-E, 30 Day Letter Straight Deficiency or Over-Assessment for Excise Tax Examination Cases, is to be sent on agreed and unagreed excise cases when the Excise Tax Examiner does not know if the taxpayer will agree to the examination changes.

  5. Letter 4121-X, Letter to Transmit Expected Agreed Examination Report, is to be sent on agreed excise cases where the taxpayer has indicated agreement to the examination changes.

4.24.10.5.4.1  (10-25-2011)
Agreed Report Forms, Letters and Closing Procedures

  1. If an examination of records results in a decision that the taxpayer is liable for an excise tax in the period examined, and the taxpayer has indicated they agree to the examination report, the Excise Tax Examiner will follow the procedures listed below:

    1. Prepare an examination report Form 5384, Excise Tax Examination Changes and Consent to Assessment and Collection, (RAR). Exhibit 4.24.10-1. for more information.

    2. Prepare Notebook generated penalty computations or use Form 2769, Computation of Deposit Penalty, if applicable.

    3. Form 886-A or Issue Summary Sheets with any schedules or exhibits should be included if applicable.

    4. If the taxpayer has indicated agreement to the examination report, issue Letter 4121-X, Publication 3498, The Examination Process, and Form 5384 to the taxpayer.

    5. Prepare the case file for closure using Disposal Code 03 on Form 3198, Special Handling Notice For Examination Case Processing.

    6. Prepare Form 5344, Examination Closing Record, and enter adjustment amount on line 404d.

    7. Prepare Letter 987-X, Agreed Excise Tax Computation Letter. Letter 987-X will be signed by the Manager for, Chief, Excise Tax Program, and left in the case file. It will be dated and mailed to the taxpayer by Centralized Case Processing (CCP).

    8. On Form 3198, check the Agreed Letter 987 box in the Letter Instructions for Centralized Case Processing (CCP) section.

  2. If an examination of records results in a decision that the taxpayer is liable for an excise tax in the period examined, and the taxpayer has not indicated they agree to the examination report, the Excise Tax Examiner will follow the procedures listed below:

    1. Prepare an examination report Form 5384, Excise Tax Examination Changes and Consent to Assessment and Collection, (RAR). Exhibit 4.24.10-1. for more information.

    2. Prepare Notebook generated penalty computations or use Form 2769, Computation of Deposit Penalty, if applicable.

    3. Form 886-A or Issue Summary Sheets with any schedules or exhibits should be included if applicable.

    4. If the taxpayer has not indicated if they will agree to the examination report, prepare three copies of Letter 950-E Straight Deficiency or Over-Assessment for Excise Tax Examination Cases. Two copies of Letter 950-E ,Publication 3498, The Examination Process, and Form 5384 are sent to the taxpayer.

      Note:

      One copy of Letter 950-E will remain in the case file.

    5. Prepare the case file for closure using Disposal Code 04 if the taxpayer agrees after the Letter 950-E was issued on Form 3198, Special Handling Notice For Examination Case Processing.

    6. Prepare Form 5344, Examination Closing Record, and enter adjustment amount on line 404d

    7. Prepare Letter 987-X, Agreed Excise Tax Computation Letter. Letter 987-X will be signed by the Manager for, Chief, Excise Tax Program, and left in the case file. It will be dated and mailed to the taxpayer by Centralized Case Processing (CCP).

    8. On Form 3198, check the Agreed Letter 987 box in the Letter Instructions for Centralized Case Processing (CCP) section.

  3. The Excise Tax Examiner will use Activity Code 646 for the preparation and issuance of Letter 950-E .

4.24.10.5.5  (10-25-2011)
Unagreed Report Forms, Letters and Closing Procedures

  1. In an unagreed case, the taxpayer disagrees to all proposed adjustments.

  2. Form 5385, Excise Tax Examination Changes, is used for unagreed cases.

  3. Form 2504-X, Agreement to Assessment and Collection of Additional Tax and Acceptance of Over-Assessment (Excise), is used in conjunction with Form 5385. This form is signed by the taxpayer upon agreement of an unagreed case after the 30 day package was issued.

  4. Attached to Form 5385:

    • Form 2769 Computation of Deposit Penalty if applicable.

    • Issue Summary Sheets containing written explanations of adjustments with any schedules or exhibits included.

  5. Form 4665, Report Transmittal, should be prepared but not sent to the taxpayer.

  6. Letter 950-E, 30 Day Letter Straight Deficiency or Over-Assessment for Excise Tax Examination Cases, will be sent to the taxpayer with Publication 3498, The Examination Process.

  7. Refer to IRM 4.10.8.11, Unagreed Case Procedures, for additional guidance.

4.24.10.5.5.1  (10-25-2011)
Extension of Time to Respond

  1. As a matter of practice, extensions may be granted under reasonable circumstances.

  2. Requests for extensions should be in writing and should state the reason(s) why additional time is needed. Since many requests are made by telephone, the extension may be granted verbally and confirmed in writing upon receipt of the written request.

  3. Extensions should not be granted if the statute of limitations will expire within 240 days and the granting of an extension will not leave sufficient time to process the case. Under such circumstances, an extension to respond to a Preliminary Letter will be contingent upon securing an extension of the statute of limitations.

  4. The Excise Tax Examiner shall issue Letter 923-E, Letter Extending Time to File Protest, after the expiration of the 30 day period to allow the taxpayer 15 more days to respond. Letter 923-E is only used if the 30 day period has expired and the taxpayer has stated an intention to protest the results of the examination.

  5. Extensions beyond the 15 day extension referenced in (4) above are granted by the group manager or a designated management official. The taxpayer should be notified in writing of the extension and the specific extended response date. Letter 686, Extension of Time for Certain Actions, will be used for this purpose. Extensions are normally granted for no more than 30 days unless a specific reason supports additional time.

  6. If the taxpayer lives outside of the United States, the 30 day letter can be modified to allow for a reasonable period of time to respond.

  7. If an examination report is changed after a 30 day letter response date has been issued, follow Corrected Report procedures found in IRM 4.10.8 12 and solicit an agreement. If the taxpayer does not agree to the corrected report, take the following steps, as appropriate:

    1. If the corrected report reduces the previous RAR and no new issues are raised, the case can be closed after the initial 30 days have expired. No new 30 day letter is needed.

    2. If the corrected report raises new issue(s) or the proposed deficiency is increased, a new 30 day letter will be issued, if sufficient time remains on the statute of limitations.

4.24.10.5.6  (10-25-2011)
Excepted Agreed and Partial Agreed Report

  1. In an excepted agreed case the taxpayer agrees to proposed adjustments, but the examination results are subject to review or additional processing or some other condition. Partially agreed cases are excepted agreed cases that contains more than one issue of which at least one issue is agreed and at least one issue is not agreed to by the taxpayer.

  2. Form 5385, Excise Tax Examination Changes, is used for excepted agreed cases.

  3. Form 2504-X, is used in conjunction with Form 5385.

  4. Form 886-A or Issue Summary Sheets are used for written explanations of adjustments when needed, for excepted agreed cases.

  5. Form 4665, Report Transmittal, is used in all partially agreed cases. Refer to IRM 4.10.8.15, Report Transmittal, for guidance.

4.24.10.5.6.1  (10-25-2011)
Excepted and Partial Agreed Report Forms, Letters and Closing Procedures

  1. Form 5385 with all proposed adjustments listed and numbered as page 1.

  2. Form 5385 with only the agreed adjustments listed and numbered as page 2.

  3. Form 2504-X unsigned, covering the unagreed adjustments in case the taxpayer wishes to agree to these.

  4. Form 886-A or Issue Summary Sheets.

  5. Form 4665 Report Transmittal should be prepared but not sent to the taxpayer.

  6. For additional procedural guidance refer to IRM 4.10.8.4 for excepted agreed cases and IRM 4.10.8.5 for partially agreed cases.

4.24.10.5.7  (10-25-2011)
No Change Report

  1. No-change cases result when no changes or no additional liability is established as a result of an examination. No change cases will be closed by issuing a no-change report to the taxpayer upon the completion of the no-change examination.

  2. Form 5384, Excise Tax Examination Changes and Consent to Assessment & Collection, is used for No Change cases.

  3. All No Change reports are subject to managerial review and approval.

4.24.10.5.7.1  (10-25-2011)
No Change Report Forms-Filed Return, Letters and Closing Procedures

  1. If an examination of records results in a decision that the taxpayer is not liable for an excise tax in the period examined, the Excise Tax Examiner will follow the procedures listed below.

    1. Prepare a No Change report using Form 5384, Excise Tax Examination Changes and Consent to Assessment and Collection (RAR). Enter amounts in columns 1-6, and column 8.

    2. A "No Change" examination will be accounted for by writing "0" in columns 6 and 8 for the appropriate tax period on Form 5384.

    3. In the "Other Information" section of Form 5384 should include a statement that the no change report is subject to approval by Chief, Excise Tax Program. See Exhibit 4.24.10-1 for detailed instructions.

    4. Prepare two copies of Letter 3401-E, No Change Report Transmittal Letter. Provide one copy to the taxpayer and the taxpayer’s representative (if Form 2848, Power of Attorney and Declaration of Representative, authorizes the representative to receive notices and communications). Letter 3401-E advises the taxpayer that a no-change is proposed but is subject to review.

    5. Prepare the case file for closure using Disposal Code 02 on Form 3198, Special Handling Notice For Examination Case Processing.

    6. Prepare Form 5344 and enter zero (0) on line 404d.

    7. Prepare Letter 590-X, No Change Final Letter.Letter 590-X will be signed by the Manager for Chief, Excise Tax Program, and left in the case file. It will be dated and mailed to the taxpayer by Centralized Case Processing (CCP).

    8. On Form 3198 check the No Change Letters and Letter 590-X (straight N/C) boxes in the Letter Instructions for CCP section.

  2. The Excise Tax Examiner must request and review the Business Master File (BMF) entity screen information using command code BMFOLE or INOLES to determine if the Form 720 filing requirement is present.

  3. If the taxpayer is not liable for an excise tax in the period under examination or for any future period, the Excise Tax Examiner will follow the procedures listed below:

    1. If the filing requirement is not present, no further action is required.

    2. If the filing requirement is present, the Excise Tax Examiner will prepare Form 3177, Notice of Action for Entry on Master File. Check the "Other" box and insert Transaction Code 591 and Closing Code 75 to remove the filing requirement indicator.

    3. Form 3177 should be Faxed to CCP prior to closing the case.

    4. The Excise Tax Examiner will include the Form 3177 in the case file and check the Form 3177 box on Form 3198.

  4. If the taxpayer is not liable for an excise tax in the period under examination but may have a filing requirement in a subsequent period, the Excise Tax Examiner will follow the procedures listed below:

    1. If the filing requirement is present, no further action is required.

    2. If the filing requirement is not present, the Excise Tax Examiner will prepare Form 2363, Master File Entity Change. Check the F720 box to set the filing requirement indicator.

    3. Form 2363 should be Faxed to CCP prior to closing the case.

    4. The Excise Tax Examiner will include the Form 2363 in the case file and check the Form 2363 box on Form 3198.

  5. Submit the case file to the manager for review and closure to CCP.

    Note:

    The Excise Tax Examiner must document on Form 9984, Examining Officer's Activity Record, the date that the case file was closed to the Group Manager.

  6. The manager will review the case file and if agrees with the No Change recommendation will sign Letter 590-X for Chief, Excise Tax Program, and leave the letter in the case file.

    Note:

    The Excise Tax Manager must document on Form 9984, Examining Officer's Activity Record, the date that the case file was closed from the group to CCP.

4.24.10.5.7.2  (10-25-2011)
No Change Report-Non-Filed Return Report Forms, Letters and Closing Procedures

  1. The Excise Tax Examiner will follow the procedures stated in IRM 4.24.10.5.7.1 above.

  2. If a Substitute for Return (SFR) examination results in a decision that the taxpayer is not liable for an excise tax in the period examined, the Excise Tax Examiner will prepare a Form 5384 No Change report. A "No Change" examination will be accounted for by writing "0" in columns 4 and 5 to represent the SFR Transaction Code (TC) 150 posting, and in columns 6 and 8 for the appropriate tax period on Form 5384.

  3. The Excise Tax Examiner will prepare Form 3177, Notice of Action for Entry on Master File. If there is no liability for the period under examination the "Other" box will be checked and Transaction Code 590 and Closing Code 75 will be inserted in the space provided. If the taxpayer is not expected to have an Excise tax liability in any subsequent periods, then enter Transaction Code 591 and Closing Code 75 in the space provided.

  4. On Form 3198 in the "Forms Enclosed" section, the Excise Tax Examiner must check the Form 3177 box to indicate that Form 3177 is in the case file. In the Letter Instructions for CCP section, check "other" and list Letter 590-X.

4.24.10.6  (10-25-2011)
Soliciting Exam Deficiency Payments

  1. Excise Tax Examiners are to discuss payment options with the taxpayer during the initial interview and again at the conclusion of the examination where applicable. Payment for agreed deficiency cases should be solicited and secured at the closing conference whenever possible.

  2. The Excise Tax Examiner will advise the taxpayer of the present interest rate and explain the advantage of making an advance payment, i.e., accrual of interest will stop as of the date of payment. Generally, interest will be computed by the Excise Tax Examiner and should be included in the payment from the taxpayer.

  3. Excise Tax Examiners should utilize interest generating software programs such as IDRS Command Code (CC) COMPA for non-complex interest computations or the Automated Computational Tool (DMI/ACT), for more complex interest computations. Refer to IRM 20.2.6.4 Interest Computation Tools. for more information.

  4. An Excise Tax Examiner can accept payment by check or money order, but not cash.

  5. If a taxpayer designates any part of an advance payment for penalty or interest, the payment will be applied as designated by the taxpayer.

  6. A separate Form 3244-A, Payment Posting Voucher-Examination, shall be prepared for each taxpayer and tax period.

  7. If full payment is not received or the case is unagreed, Excise Tax Examiners should provide the taxpayer Pub 594, The Collection Process, and follow the tiered interview approach outlined in IRM 4.20.3.2 to explain the payment options. A referral to Collection is mandatory for agreed unpaid cases over $100,000.

  8. See IRM 4.20.3.4, Soliciting Payments, for more information.

  9. Refer to IRM 4.4.24, Payments and Remittances, for information on completing Form 3244-A. .

  10. Payments should be processed within 24 hours.

  11. Case files must be documented to reflect the payment options discussion, the taxpayers’ responses, and actions taken to verify the taxpayers’ statements, if appropriate. Case file documentation should cover the following items:

    1. Whether any payment was received,

    2. that the taxpayer was advised to respond to the first notice,

    3. that the taxpayer was provided with Pub 594, and

    4. that Form 9440, Taxpayer Levy Source and Contact Information, is completed for cases without full payment. Refer to IRM 4.20.3.3 Securing Collection Information Form 9440, for more information.

  12. In all unpaid cases (agreed and unagreed) financial data about the taxpayer should be included in the case file and recorded on the Form 9440. Place the form in the case file on top of the Form 5344, Examination Closing Record, and check the Form 9440 box on the Form 3198 before closing the case.

    Note:

    Excise Tax Examiners cannot secure installment agreement on MFT 03 accounts. Installment agreements are limited to IMF and Form 1120 BMF accounts only.

4.24.10.7  (10-25-2011)
Appeals Procedure

  1. Under the IRS Restructuring and Reform Act of 1998 (PL. 105-206), once jurisdiction of a case is transferred to Appeals, the Excise Tax Examiner is prohibited from Ex Parte communication with the Appeals Officer assigned the case. Also see Rev. Proc. 2000-43, Prohibition of Ex Parte Communications Between Appeals Officers And Other Internal Revenue Service Employees, for more information.

  2. If Appeals cannot resolve the case (to the taxpayer's satisfaction), the taxpayer's only recourse will be paying the additional tax when assessed and filing a claim for refund within the applicable statutory period of limitations. Upon disallowance of the claim or six months from the date the claim was filed, the taxpayer may then file suit in the U.S. District Court or U.S. Federal Court of Claims to recover the monies.

  3. Appeals procedures for unagreed income tax cases are generally applicable to excise tax cases, with the exception of the statutory notice provisions which do not apply to excise taxes.

  4. If, as a result of the issuance of a thirty-day letter, the taxpayer requests that the Appeals Office reviews the case findings, the service must abide by that request if certain requirements are met.

    1. There must be at least 180 days remaining on the statute at the time Appeals receives the case.

    2. The requirements found in IRM 4.24.10.7(5) and (6) are met.

  5. For any case where the total amount of proposed additional tax, additions to tax and penalties, proposed overassessment, or claimed refund, credit, or abatement for any tax period, does not exceed $25,000, a request for an Appeal may be made using small case procedures. These procedures require a written request for Appeals consideration, stating the issues and grounds for the disagreement.

  6. A formal written protest is required for any case in which the deficiency exceeds $25,000 for any one period.

  7. Formal written protests are reviewed at the group level, as designated by management, within seven days of receipt to determine whether:

    • The protest is adequate,

    • the case requires further development by the Excise Tax Examiner,

    • the Excise Tax Examiner's report should be modified, and .

    • the taxpayer's written protest includes the required documents.

  8. A taxpayer's formal written protest must include the following:

    • A statement that the taxpayer wants to appeal the Excise Tax Examiner's findings to the Appeals Office.

    • The taxpayer's name, address and daytime telephone number.

    • A copy of the letter showing the proposed changes and findings being protested or the date and symbols from the letter.

    • The tax periods or years involved.

    • An itemized schedule of the adjustments with which the taxpayer does not agree.

    • A statement of facts supporting the taxpayer's position on any contested factual issue.

    • A statement outlining the law or other authority, if any, upon which the taxpayer is relying.

    • A declaration of truth under penalties of perjury. This may be done by adding the following signed declaration to the protest document: "Under penalties of perjury, I declare that I have examined the statement of facts stated in this protest, including any accompanying documents and, to the best of my knowledge and belief, they are true, correct, and complete" .

  9. If the taxpayer's representative submits the protest for the taxpayer, the representative may include a substitute for the taxpayer's declaration described in the above paragraph. The declaration will state:

    • That the representative prepared the protest and accompanying documents, and

    • whether the representative knows personally that the facts contained in the protest and accompanying documents are true and correct.

  10. The protest should be returned to the taxpayer if incomplete and additional time should be granted to perfect the document.

  11. The case should be returned to the Excise Tax Examiner for further development if the protest contains information warranting consideration. Cases returned for additional development should be considered priority work and given expedited consideration. If the Excise Tax Examiner or group manager feel that there is something in the protest that does not change the determination, but requires further comment or explanation and is not confidential in nature, a rebuttal can be prepared and included in the case file before it is sent to Appeals. If a rebuttal is prepared, a copy should also be provided to the taxpayer.

  12. The group manager is given discretion to meet with taxpayers to discuss disputed issues in an attempt to resolve the issues, obtain agreement, and limit taxpayer burden.

  13. Manager involvement is required in all unagreed cases. A written statement must be in the case file that contains evidence of the manager's involvement in the unagreed case and what attempts were made to resolve the disputed issues.

  14. If the taxpayer verbally requests a transfer of jurisdiction for an Appeal, and the written protest is complete, the case file will be routed to Appeals. See IRM 4.24.10.7.1 for detailed case routing guidance.

  15. A case can be transferred to Appeals with a copy of the taxpayer's return if:

    • A transcript of account is attached to the copy of the return, and

    • the case does not involve fraud, jeopardy assessment, joint committee cases and statutory notices.

  16. Letter 2280-X, Transfer to Appeals, should be prepared, signed and dated by the Excise Tax group manager. Letter 2280-X is used to notify the taxpayer that their case is being transferred to Appeals for consideration.

  17. Requests from Appeals for additional information or further verification of facts in a protested case will be completed expeditiously.

  18. See IRM 4.10.8.16.6 for appeal rights for inadequate taxpayer records cases.

  19. See IRM 8.7.10, Technical and Procedural Guidelines, Excise Taxes and IRA Adjustments, for more information on Appeals procedures for excise cases.

4.24.10.7.1  (10-25-2011)
Case Routing Procedures for Unagreed Excise Cases Going to Appeals

  1. The Office of Appeals has designated certain specially trained Appeals Officers (AO) to handle all excise tax examination and dyed diesel penalty cases referred to Appeals.

  2. All unagreed exam cases are routed to Appeals via Technical Services. Additional information needs to be included on Form 3198, Special Handling Notice for Examination Case Processing, so that Technical Services staff is able to route the cases to the assigned Appeals Officers within the Appeals Area’s:

    1. In the Forward to Technical Services section of Form 3198, the boxes Unagreed to Appeals and Other need to be checked.

    2. In the Other section, the following statement should be included: Forward case to Appeals Area (insert Area number) for assignment to AO (insert name of primary and backup AO).

  3. Technical Services will send the case to the Appeals Processing Service (APS) office where the Appeals Team Manager (ATM) of the designated Appeals Officer who works excise tax cases is located. Technical Services should include language on the Form 3210 that the excise tax case should be carded in and assigned to one of the Appeals Offciers identified on the Form 3198.

  4. Refer to the Excise Tax case routing page on the Appeals web site at http://appeals.web.irs.gov/APS/excisetaxcaserouting.htm for more information.

  5. See Exhibit 4.24.10-2 for a list of current Appeals Officiers and states covered.

4.24.10.7.1.1  (10-25-2011)
Fast Track Mediation (FTM) Dispute Resolution Program

  1. Excise Tax cases are eligible to participate in the Fast Track Mediation (FTM) Dispute Resolution Program. Rev. Proc. 2003-41 formally establishes the FTM program for eligible Excise Tax cases.

  2. The purpose of FTM is to enable taxpayers that have unagreed issues in at least one open period under examination to work together with Excise and the Office of Appeals to resolve outstanding disputed issues while the case is still in Excise jurisdiction.

  3. The program is a way to expedite case resolution within an average of 30-40 days and is not intended to replace the Manager’s Conference.

  4. The FTM Appeals Official, serving as a neutral participant, will assist Excise and the taxpayer to understand the nature of the dispute and to reach a mutually satisfactory resolution consistent with applicable law. The Appeals Official may recommend a resolution on the merits based on his/her analysis of the issues, but does not have the authority to offer a settlement based on the hazards of litigation.

  5. The prohibition against Ex Parte communications do not apply to the communication that occur during the FTM process because the Appeals Official is not acting in their traditional Appeals settlement role.

  6. See Rev. Proc. 2003-41 for more information regarding FTM.

4.24.10.7.1.2  (10-25-2011)
Fast Track Settlement (FTS) Dispute Resolution Program

  1. In limited circumstances, Fast Track Program Managers and Compliance managers from a Service Operating Division other than LB & I may agree to include a taxpayer or issue not under LB & I jurisdiction in the FTS program. The decision to include the case depends on the circumstances and operational needs of the case. See Rev. Proc. 2003-40 for additional information.

  2. FTS is used to resolve factual and legal issues and may be initiated at any time after an issue has been fully developed.

4.24.10.7.1.3  (10-25-2011)
Appeals Feedback Procedures for Excise Tax Examination Cases

  1. Appeals Team Managers (ATM) will forward Appeals Case Memos (ACM) and Form 5402, Appeals Transmittal, via encrypted e-mail to SBSE Excise ACM@irs.gov. The e-mail subject line will include the Appeals Work Unit Number (WUNO) assigned to the case.

  2. The Excise Program Analyst will monitor the mailbox for any receipt of Form 5402 and ACM.

  3. The Excise Program Analyst will monitor the status of all unagreed excise cases in Appeals and follow up on settled cases where no ACM has been received in the mailbox.

  4. Upon receipt of an ACM in the mailbox, the Excise Program Analyst will send ACM along with a brief summary of the issue via encrypted e-mail to Excise personnel as warranted.

  5. The Subject Matter Experts (SME) in Excise Policy will review the ACM and advise Excise Tax Policy Manager, Territory Manager, and Field Manager responsible for the examination if they agree or disagree with the Appeals settlement within 30 days of receipt of the ACM. If there is a disagreement with how the case was resolved/disposed, Excise should provide feedback to Appeals via the formal dissent procedures or address this locally through an informal process. Formal dissent procedures are found in IRM 8.6.4.1.9, Disagreements to Appeals Determinations. The formal dissent procedures are not intended to replace any informal procedures currently in use at the local level. It is expected that local management in Excise and Appeals will continue to address and resolve disagreements over case resolutions at the lowest possible level. The formal dissent procedures are to be used when the informal process results in Excise still having unresolved significant concerns about the Appeals disposition of an issue.

    Note:

    Formal dissents will generally not be appropriate in an Appeals case where “hazards of litigation” were considered in the settlement of the case or in cases resolved by applying "judgement" unless such judgment is clearly erroneous.

  6. Dissents will be prepared by Excise and forwarded to the appropriate Appeals Area Director, through the Excise Tax Policy Manager, within 90 days (extensions may be mutually agreed upon) of receipt by Excise of an ACM. See IRM 8.6.4.1.9 for detailed dissent routing guidance. Excise and Appeals may also hold post settlement conferences. The purpose of the post settlement conference is to discuss the settlement reached and its subsequent impact on the taxpayer. The post settlement conference is not intended to be a critique of the settlement nor is it intended to replace Excise dissent procedures.

  7. The Excise Program Analyst will prepare monthly reports for the Excise Tax Policy Manager covering areas such as issue sustention rates, SME responses to ACM, formal dissents issued by Excise and responses to the dissents, premature referrals, and emerging issues/trends.

4.24.10.8  (10-25-2011)
Closing Agreements and Appeals to Tax Court

  1. IRM 8.13.1, Processing Closing Agreements in Appeals, contains information and instructions regarding closing agreements under IRC 7121, Closing Agreements, for all types of taxes.

  2. The United States Tax Court has no jurisdiction over cases involving the excise taxes reported on Forms 720, 2290, 730, and 11–C. These cases may be litigated in either the United States District Court or the United States Federal Court of Claims after payment of the tax by filing a suit for refund of the tax.

4.24.10.9  (10-25-2011)
Case Closing Guidelines

  1. All Excise field groups should send their Regular Agreed, No Change and Survey Excise cases directly to Cincinnati Centralized Case Processing (CCP) via Form 3210, Document Transmittal.

  2. Generally, cases should be closed from the group according to the National Standard Time frames found in IRM Exhibit 4.8.3-1(4). Excise Tax Program has developed specific case closing time frames which should be followed and are listed below.

4.24.10.9.1  (10-25-2011)
20 Day Time Frame for Closing Agreed and No Change Cases

  1. The Excise Tax Examiner has 10 days to close Agreed and No Changed cases to the manager. The 10 day period is measured from the date the closing status is determined to the date the case is mailed to the manager or is closed off IMS.

  2. The Excise manager has 10 days to close Agreed and No Changed cases from the group. The 10 day period is measured from the date the case is mailed to the manager or is closed off IMS to the date the case is updated to Status 51 and closed from the group.

  3. Excise Tax Examiner and managers must document the dates of their closing actions on the Form 9984, Examining Officer's Activity Record.

  4. The combined closing time frame should not exceed 20 days measured from the date closing status is determined to the date closed by the manager. Reasons for not meeting either 10 day time frame must be documented on Form 9984.

4.24.10.9.2  (10-25-2011)
Time Frame for Closing Agreed Cases with Unpaid Deficiencies of $100,000 and Greater

  1. The group has 4 calendar days after receipt of Form 5384 to forward any large dollar cases with agreed and unpaid deficiencies or over-assessments of $100,000 and greater to Cincinnati Centralized Case Processing (CCP).

  2. Large dollar cases with agreed and unpaid deficiencies or over-assessments of $100,000 must be flagged on Form 3198 in the Expedite Processing Section of page 1. In addition, the Over $100,000 Agreed and Unpaid section on page 2 of Form 3198 must be completed. Large dollar cases include:

    • Agreed and unpaid deficiencies of $100,000 and greater.

    • Over-assessment cases of $100,000 or more.

    • Over 10 million in total deficiency

    Note:

    The $100,000 limit is per period and is not cumulative.

  3. Any delay(s) in processing must be adequately explained on page 2 of Form 3198.

  4. See IRM 4.4.18.3, Processing Agreed and Unpaid Deficiencies, for more information.

4.24.10.9.3  (10-25-2011)
Time Frame for Closing Unagreed Cases

  1. The group has 20 days to close unagreed cases measured from the earlier of:

    • The date the 30 day letter defaults, or

    • the date that the request for Appeals conference is received from the taxpayer

    to the date case is forwarded to Technical Services.

  2. Excise Tax Examiner and managers must document the dates of their closing actions on the Form 9984.

4.24.10.10  (10-25-2011)
Form 5344 Examination Closing Record

  1. Form 5344 is used as an input document to the Audit Information Management System (AIMS), which captures the closing information on examined cases. The system also transmits Form 5344 adjustment information to the Master File to update taxpayer account records.

  2. The Form 5344 must be generated in IMS. Many fields on the form will automatically complete if the closing steps are followed. Generation of Form 5344 is required to close cases off of IMS. Form 5344 must be generated for every Entity in a case.

  3. Excise Tax Examiner's are responsible for the accuracy and completeness of the Form 5344.

  4. Refer to the IMS and Notebook web page http://mysbse.web.irs.gov/Specialty/excise/prog/imsnotebook/default.aspx. for detailed guidance.

4.24.10.11  (10-25-2011)
Form 3198 Special Handling Notice for Examination Case Processing

  1. The Excise Tax Examiner is responsible for completion of Form 3198.

  2. Excise Tax Examiners should use Form 3198 found in the Notebook Job Aid.

  3. The Excise Tax Examiner will indicate the appropriate case closing letter to be sent to the taxpayer on Form 3198. Centralized Case Processing will mail these letters.

  4. The Excise Tax Examiner needs to properly code the Form 3198 when non-asserting penalties for reasonable cause.

  5. Refer to the IMS and Notebook web page http://mysbse.web.irs.gov/Specialty/excise/prog/imsnotebook/default.aspxfor detailed guidance.

Exhibit 4.24.10-1 
Instructions for Completing Forms 5384 and 5385

Excise Tax Examiners are required to use the Forms 5384 and 5385 found in the Notebook Job Aid. See the Excise Notebook Job Aid User Guide for detailed guidance.

The following are instructions for Form 5384 and 5385:

  • Name and address: Show current taxpayer name and mailing address.

  • Social Security or Employer Identification Number: self explanatory.

  • Return form number: self explanatory.

  • Indicate individual with whom findings were discussed.

  • In column 1 denote the period of an examined return using an eight-digit number (MM/DD/YYYY).

  • In column 2 indicate the IRS Number or Credit Reference Number (CRN) as reflected on Form 720. However, for consistency use the Activity Code as listed in Document 6209, IRS Processing Codes and Information.

    Note:

    Both Form 5384 and 5385 have been updated to include references to Credit Reference Numbers (CRN) when warranted.

  • In column 3 denote the kind of tax adjusted using abbreviated format listed below:

    TYPE OF TAX DESCRIPTION
    RET Retail (4001 – 4053) , Passenger Automobiles (4001 – 4003), Special Fuels (4041 – 4042) , Heavy Trucks & Trailers (4051 – 4053)
    MAN Manufacturing (4064 – 4227) , Automotive Related Items including Tires, Gasoline, Diesel, Kerosene, and LUST, (4064 – 4105) , Coal (4121), Certain Vaccines (4131 -- 4132) Recreational Equipment – Sport Fishing and Archery (4161– 4182)
    FAC Facilities and Service (4251 – 4293), Communications (4251 -- 4254), Transportation by Air ( 4261 – 4282)
    FOR Policies Issued by Foreign Insurers (4371 – 4374), Policies Issued by Foreign Insurers (4371)
    SSF Structured Settlement Factoring Transactions ( 5891)
    WAG Taxes on Wagering (4401 – 4424), Tax on Wagers (4401 – 4405) , Occupational Tax (4411 – 4415)
    USE Certain Other Excise Taxes (4461 – 4484, Harbor Maintenance Tax (4461 – 4462) , Transportation by Water (4471 – 4472) ,Tax on Use of Certain Vehicles (4481 – 4484)
    ENV Environmental Taxes (4611 – 4682) , Tax on Petroleum (4611 – 4612), Tax on Certain Chemicals (4661 – 4662), Tax on Certain Imported Substances (4671 – 4672), Ozone Depleting Chemicals (4681 – 4682)
    REG Registration Required Obligations (4701), Tax on Issuer of Registration-Required Obligation-Not in Registered Form (4701)
    COB COBRA (4980B), Failure to satisfy continuation coverage requirements of group health plans (4098B)

  • In column 4 denote the total corrected liability or credit per examination for the particular period and tax examined.

  • In column 5 show the tax or credit per return or as previously adjusted. Request a current BMFOLT to verify the TC 150 or TC 290/291 tax amount posted to the tax module.

    Note:

    The TC 150 posting for a SFR will be zero (0) unless a partial assessment has been made for a delinquent return received after the SFR has posted.

  • In column 6 show the adjustment made per audit. Parentheses indicate the adjustment is a decrease to tax. The delinquent tax for categories omitted from Form 720 will appear in this column.

  • In column 7 enter all applicable penalties from any Notebook generated work papers. The Excise Tax Examiner may also compute the failure to deposit penalty on Form 2769 Computation of Deposit Penalty.

  • In column 8 calculate the total adjustments for the return and excise tax examined. This is the total of lines 6 and 7.

  • In the Other Information section include statements as needed. This includes the statement that the report is subject to approval by Chief, Excise Tax Program. If additional space is needed, use Form 886-A or Issue Summary Sheets and add "See 886-A or Issue Summary Sheets attached" . Below are examples of statements which should be used to clarify the examination results.

    1. Statement on corrected or revised reports such as "This report supersedes report dated ______;" .

    2. References to attachments.

    3. Statements regarding the disposition of claims. See IRM 4.24.8 for information regarding claim reports.

    4. Statement regarding the application of any penalties or additions to tax (or reference to attachments). Include the IRC section, title of the penalty, and the dollar amount.

    5. Statement regarding the application of IRC 6404(g) (suspension of interest provisions) and the date on which the notice was provided see IRM 4.10.8.13.12.

  • Form 2769, Computation of Deposit Penalty, will be used as needed to augment Form 5384.

  • Only taxes reported on the same type of return should be reflected on Form 5384. For example, if a Form 720 and a Form 2290 are examined for the same taxpayer, two Form 5384/5385 reports will be required.

  • The instructions for Form 5384 are applicable to Form 5385.

Exhibit 4.24.10-2 
Excise Cadre Appeals Officer Listing

AREA AND CASE MAILING ADDRESS STATES COVERED PRIMARY APPEALS OFFICER BACKUP APPEALS OFFICER
Area 1 – New York City Appeals 290 Broadway, 11th Floor New York, NY 10007 Connecticut, Maine, Massachusetts, New Hampshire, New Jersey, New York, Rhode Island, Vermont Vacant Larry Evers
Area 3 - St. Louis Appeals 1222 Spruce St., Room 6.304, St. Louis, MO 63101 Alabama, Florida, Georgia, Kentucky, Louisiana, Missouri, Mississippi, North Carolina, South Carolina, Tennessee, Virginia, West Virginia Denise Holle Philip Dunn
Area 4 –Indianapolis Appeals 575 N Pennsylvania St., Room 594, Indianapolis, IN 46204 Delaware, District of Columbia, Indiana, Maryland, Michigan, Ohio, Pennsylvania Marie Hoeping Robert Hammond
Area 7 – Dallas Appeals 4050 Alpha Road, Suite 517 Stop 8000 NWSAT Dallas, TX 75244-4203 Illinois, Iowa, Nebraska, New Mexico, Kansas, Oklahoma, Texas, Wisconsin, Arkansas Roger Janosek Robert Wolff
Area 8 - San Francisco Appeals 160 Spear St. Suite 800 San Francisco, CA 94105 Alaska, Colorado, Washington, Hawaii, Idaho, Minnesota, Montana, Northern California, North Dakota, Oregon, South Dakota, Wyoming Steve Volking Roger Janosek
Area 9 - Los Angeles Appeals 300 N. Los Angeles St., Room 3054, LA-8000, Los Angeles, CA 90021 Arizona, Nevada, Southern California, Utah Melba Plascencia Rumiko Crowhurst
Boston Appeals 10 Causeway St. Rm. 493, Boston MA 02222-1083 International Cases Ron Panton  

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