Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Early Referral to Appeals

Description:

Taxpayer requests early referral to Appeals of developed unagreed issue in an open audit (prior to 30-day letter)

Taxpayer and Team Manager agree issue should be referred early

Remaining issues are not expected to be complete before Appeals resolve early referral issue

Certain issues excluded but includes Industry Specialists Program (ISP) and Appeals Coordinated Issues

Closing Agreements executed if agreement is reached

If agreement is not reached, taxpayer may request mediation or will be issued a statutory notice of deficiency

Revenue Procedure 99-28
Section 4.46.5.6.10 of IRM 4.46.5.6 – Early Referral to Appeals