Part 8 - Appeals
This page contains interim guidance relating to instructions in IRM Part 8 currently in effect but not yet published in the Internal Revenue Manual (IRM).
IRM 8.2.1 Implementation of the Quick Look Process in Appeals Campus Operations
This provides guidance on Quick Look, an inventory management technique implementing 5 day screening, 30-45 day direct phone contact, and tracking requirements to expedite resolution of Penalty Appeals (PENAP) and Examination cases in which the taxpayers protest or issues are easily resolvable.
IRM 8.4.2 Streamlined Docketed EZ Closing Pilot
Appeals is conducting the Docketed EZ Closing Pilot to streamline the closing of pilot docketed cases. This memorandum includes a chart and step-by-step procedures for uploading documents necessary to close the case directly to the Appeals Centralized Database System instead of mailing documents.
IRM 8.19.1 Mandatory Appeals TEFRA Team (ATT) Referrals
This memorandum provides guidance to Appeals employees working TEFRA key cases and makes requesting ATT services mandatory for screening, FPAA preparation, agreement package preparation, and closing package preparation.
IRM 8.22.5 Implementation of the Quick Look Process in Appeals Campus Operations
Implementation of the Quick Look Process in Appeals Campus Operations, effective January 14, 2015, is an inventory management technique to expedite resolution of cases in which the taxpayer's issues are easily resolvable and will be incorporated into IRM 8.22.5 prior to the expiration date.
IRM 8.22.9 Electronic Offer in Compromise Review Pilot
The Electronic Offer in Compromise Review Pilot Interim Guidance Memorandum, effective 04/14/2015 issues guidance to participants who will submit Offers in Compromise (OIC) to Counsel for legal sufficiency review through a SharePoint site. The affected IRMs are 8.22.9 and 8.23.4.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.