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 8.6.1 Implementation of the Appeals Judicial Approach and Culture (AJAC) Project Examination and General Matters Phase 2
This memorandum provides guidance to Appeals employees on implementation of the phase 2 AJAC Project recommendations for Examination cases and general matters, reinforcing Appeals quasi-judicial case approach to enhance customer perceptions of a fair, impartial and independent Office of Appeals.
IRM 8.6.4 Interim Guidance re: Electronic Signature Use on Appeals Letters and Documents
This memorandum serves as interim guidance to Appeals employees regarding the appropriate use of electronic signatures until it is incorporated in IRM Part 8.
IRM 8.19.1 Interim Guidance on Appeals TEFRA Team Work Requests
This memorandum implements a change in the Appeals TEFRA key case assignment procedures. Appeals TEFRA Team Appeals Officers (ATT AOs) in Laguna Niguel, CA are no longer directly assigned TEFRA key cases. Instead, ATT AOs serve as consultants through a work request process.
IRM 8.19.1 Interim Guidance (IG) on TEFRA Key Cases and Related Partners Where the Statute is Controlled at the Partner Level
This memorandum issues guidance on TEFRA key cases where the statute is controlled at the partner level.
IRM 8.22.4 Interim Guidance on Appeals Discontinued Use of CDPTS
This memorandum provides guidance to Appeals employees working Collection Due Process/Equivalent Hearing (CDP/EH) cases, discontinuing Appeals updates to the Collection Due Process Tracking System (CDPTS).
IRM 8.22.7 Implementation of the Appeals Judicial Approach and Culture (AJAC)Project Collection Phase 2
The purpose of this memorandum is to modify and clarify the effective date pertaining to the second phase of implementation of the AJAC Project recommendations with respect to Collection cases worked in Appeals as described in Interim Guidance Memorandum AP-08-0614-0003, dated June 16, 2014.
IRM 8.24.1 Interim Guidance on Paperless Collection Appeals Program (CAP) Process for Appeals Field Offices
This memorandum provides guidance to expand the exclusive electronic process for Collection Appeals Program (CAP) cases to field sourced CAP cases. Appeals piloted and implemented a paperless process for non-field sourced CAP cases in 2013.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.