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Appeals
Contents of Directory appeals
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| ap-08-0726-0024.pdf | 2026-08-03 15:36:48 | 177.68 KB | IRM 8.7.18 Appeals Case Management System (ACMS) procedure update for IRM 8.7.18, Return Preparer Misconduct Cases |
| ap-08-0726-0027-public.pdf | 2026-08-03 11:28:56 | 169.7 KB | IRM 8.17.2 Appeals Case Management System (ACMS) procedure update for IRM 8.17.2, General Settlement and Rule 155 Computations |
| ap-08-0726-0025 public.pdf | 2026-08-03 11:03:00 | 181.35 KB | IRM 8.1.7 Appeals Case Management System (ACMS) procedure update for IRM 8.1.7, AQMS Purpose and Guidelines |
| ap-08-0726-0026-public.pdf | 2026-08-03 11:02:22 | 184.76 KB | IRM 8.17.4 Appeals Case Management System (ACMS) procedure update for IRM 8.17.4, Notices of Deficiency |
| ap-08-0726-0020 public.pdf | 2026-08-03 10:38:00 | 275.93 KB | IRM 8.26.1 Updated Appeals Procedures for Large Business and International (LB&I) Fast Track Settlement (FTS) and Compliance Assurance Process (CAP) FTS |
| ap-08-0726-0022-public.pdf | 2026-08-03 09:01:24 | 190.62 KB | Appeals Case Management System (ACMS) procedure updates for IRM 8.7.17, Appeals Remittance Procedures |
| ap-08-0726-0021-public.pdf | 2026-08-03 08:36:29 | 221.74 KB | IRM 8.7.14 Appeals Case Management System (ACMS) procedure updates for IRM 8.7.14, Freedom of Information Act (FOIA) Administrative Appeal Cases |
| ap-08-0726-0018.pdf | 2026-07-23 19:05:36 | 346.88 KB | IRM 8.26.2 Procedural updates for Small Business/Self-Employed (SB/SE) Fast Track Settlement (FTS) Program |
| ap-08-0726-0017.pdf | 2026-07-13 16:38:23 | 172.29 KB | IRM 8.22.9 Remanded Collection Due Process (CDP) Cases in the Appeals Case Management System (ACMS) |
| ap-08-0626-0016.pdf | 2026-06-22 17:19:52 | 167.84 KB | IRM 8.1.1 Handling requests for relief related to the COVID-19 Major Disaster Declaration under IRC 7508A |
| AP-08-1125-0030-Public.pdf | 2026-06-11 11:28:00 | 200.16 KB | IRM 8.22.6 Appeals Case Management System (ACMS) procedure updates for IRM 8.22.6, Cases Requiring Special Handling |
| ap-08-0426-0014.pdf | 2026-05-11 19:04:32 | 141.88 KB | IRM 8 New feature code for cases related to the COVID-19 Major Disaster Declaration under IRC 7508A |
| ap-08-0326-0009-public.pdf | 2026-03-30 08:31:52 | 297.53 KB | IRM 8.7.9 Obsoleting the manual submission process to the Joint Committee on Taxation (JCT) and removing use of Form 4081 |
| AP-08-0326-0008 Public.pdf | 2026-03-25 13:48:16 | 153.28 KB | IRM 8.20.5 New IRM processes for Employee Retention Credit (ERC) cases and ERC claim cases |
| ap-08-0226-0004-public.pdf | 2026-02-25 10:53:55 | 3.11 MB | IRM 8.20.7 Appeals Case Management System (ACMS) procedure guidance for new IRM 8.20.16, Collection Closing Procedures |
| ap-08-0126-0002-public.pdf | 2026-02-17 10:28:38 | 253.2 KB | IRM 8.10.1 Updated APS procedures for the AIMS status 71 and 81 List |
| ap-08-1225-0049 public .pdf | 2025-12-09 08:57:00 | 416.65 KB | IRM 8.20.15 Appeals Case Management System (ACMS) updates for new IRM 8.20.15, Collection Interim Actions |
| ap-08-1125-0048 public.pdf | 2025-12-09 08:47:00 | 370.3 KB | IRM 8.20.14 Appeals Case Management System (ACMS) guidance for new IRM 8.20.14, Carding New Collection Receipts |
| ap-08-1125-0046.pdf | 2025-11-26 12:32:22 | 169.92 KB | IRM 8.27.2 Appeals Case Management System (ACMS) procedure updates for IRM 8.27.2, Redaction Support |
| ap-08-1125-0045.pdf | 2025-11-26 12:31:41 | 213.96 KB | IRM 8.27.1 Appeals Case Management System (ACMS) procedure updates for IRM 8.27.1, Administrative Support, Case Processors |
| ap-08-1125-0041.pdf | 2025-11-26 12:28:17 | 154.41 KB | IRM 8.10.3 Revised procedures in IRM 8.10.3, Appeals Inventory Validation Process, for cases in the Appeals Case Management System (ACMS) |
| AP-08-1125-0043.pdf | 2025-11-26 12:21:56 | 168.46 KB | IRM 8.25.1 Appeals Case Management System (ACMS) procedure updates for IRM 8.25.1, Trust Fund Recovery Penalty (TFRP) Overview and Authority |
| ap-08-1125-0042.pdf | 2025-11-26 12:21:10 | 212.06 KB | IRM 8.7.6 Appeals Case Management System (ACMS) procedure updates for IRM 8.7.6, Appeals Bankruptcy Cases |
| ap-08-1125-0040.pdf | 2025-11-26 12:20:31 | 236.18 KB | IRM 8.1.3 Appeals Case Management System (ACMS) procedure updates for IRM 8.1.3, Working Cases in Appeals |
| ap-08-1125-0035.pdf | 2025-11-26 12:19:37 | 354.23 KB | IRM 8.22.8 Appeals Case Management System (ACMS) procedure updates for liability referrals in Collection Due Process (CDP) hearings |
| ap-08-1125-0019.pdf | 2025-11-26 12:19:13 | 169.6 KB | IRM 8.22 Appeals Case Management System (ACMS) General Guidance |
| ap-08-1125-0044.pdf | 2025-11-26 12:16:30 | 327.78 KB | IRM 8.25.2 Appeals Case Management System (ACMS) procedure updates for IRM 8.25.2, Working Trust Fund Recovery Penalty Cases in Appeals |
| ap-08-1125-0029.pdf | 2025-11-26 12:02:28 | 211.2 KB | IRM 8.22.4 Appeals Case Management System (ACMS) procedure updates for IRM 8.22.4, Collection Due Process Appeals Program |
| ap-08-1125-0027.pdf | 2025-11-26 12:01:44 | 166.2 KB | IRM 8.26.3 Appeals Case Management System (ACMS) procedure updates for IRM 8.26.3, Fast Track Mediation for Collection Cases |
| ap-08-1125-0026.pdf | 2025-11-26 12:01:20 | 216.46 KB | IRM 8.24.2 Appeals Case Management System (ACMS) procedure updates for IRM 8.24.2, Jeopardy Levy Appeals |
| ap-08-1125-0024.pdf | 2025-11-26 12:00:50 | 269.46 KB | IRM 8.21.5 Appeals Case Management System (ACMS) procedure updates for Statutes on Collection Cases |
| ap-08-1125-0022.pdf | 2025-11-26 12:00:19 | 238.48 KB | IRM 8.23.4 Appeals Case Management System (ACMS) – IRM 8.23.4, Acceptance, Rejection, Withdrawal and Default Procedures for Non-Collection Due Process (CDP) Offers |
| ap-08-1125-0021.pdf | 2025-11-26 11:59:53 | 166.46 KB | IRM 8.23.3 Appeals Case Management System (ACMS) – IRM 8.23.3, Evaluation of Offers in Compromise |
| ap-08-1125-0020.pdf | 2025-11-26 11:59:17 | 234.88 KB | IRM 8.23.2 Appeals Case Management System (ACMS) – IRM 8.23.2, Receipt and Control of Non-Collection Due Process (CDP) Offers |
| ap-08-1125-0023.pdf | 2025-11-26 10:19:22 | 471.35 KB | IRM 8.23.7 Appeals Case Management System (ACMS) – IRM 8.23.7, Doubt as to Liability (DATL) – Collection Appeals Only |
| ap-08-1125-0028.pdf | 2025-11-26 10:18:05 | 423.88 KB | IRM 8.26.9 Appeals Case Management System (ACMS) procedure updates for IRM 8.26.9, Post-Appeals Mediation Procedures for Collection Cases |
| ap-08-1125-0025.pdf | 2025-11-26 10:13:04 | 200.38 KB | IRM 8.24.1 Appeals Case Management System (ACMS) procedure updates for IRM 8.24.1, Collection Appeal Program (CAP) |
| ap-08-1125-0031.pdf | 2025-11-26 10:10:45 | 433.42 KB | IRM 8.22.5 Appeals Case Management System (ACMS) procedure updates for IRM 8.22.5, Receipt, Control and Pre-Conference Considerations |
| ap-08-1125-0032.pdf | 2025-11-26 10:08:23 | 548.95 KB | IRM 8.22.7 Appeals Case Management System (ACMS) – IRM 8.22.7, Collection Due Process, Alternatives to Collection Action |
| ap-08-0925-0017.pdf | 2025-09-15 12:14:29 | 198.28 KB | IRM 8.26.5 Post Appeals Mediation (PAM) Pilot Program |
| ap-08-0725-0015-public.pdf | 2025-07-23 06:35:03 | 181.63 KB | IRM 8.22.7 Accepting transfers of Offers in Compromise (OIC) in Automated Offer in Compromise (AOIC) |
| ap-08-0725-0014-public.pdf | 2025-07-10 10:47:41 | 118.85 KB | IRM 8.1.9 Closed Case Referrals |
| ap-08-0725-0013-public.pdf | 2025-07-07 13:49:29 | 206.04 KB | IRM 8.22.8 Revised Procedures on Liability Referrals in Collection Due Process (CDP) Hearings |
| ap-08-0425-0003 public.pdf | 2025-06-12 08:41:08 | 226.95 KB | IRM 8.20.5 New IRM Processes for Employee Retention Credit (ERC) Cases and ERC Claim Cases |
| ap-08-0525-0010-public.pdf | 2025-06-03 08:41:09 | 174.73 KB | IRM 8.22.8 Collection Appeals (CA) Pilot – Working Specified Collection Due Process (CDP) Liability Referrals In-House |
| ap-08-0625-0011-public.pdf | 2025-06-03 08:33:29 | 194.41 KB | IRM 8.7.10 IRS Independent Office of Appeals (Appeals) Electronic Case Files Initiative (ECFI) for Small Business/Self-Employed (SB/SE) Excise Tax Cases Implementation |
| ap-08-0525-0009-public.pdf | 2025-05-19 11:36:34 | 165.51 KB | IRM 8.6.1 Revised interim guidance on Document Upload Tool (DUT) |
| ap-08-0525-0008-public.pdf | 2025-05-19 11:11:58 | 166.18 KB | IRM 8.6.1 Interim guidance on updated Appeals conference options |
| ap-08-0525-0007-public.pdf | 2025-05-08 15:46:42 | 177 KB | IRM 8.23.7 Appeals Technical Employee (ATE) Paperless Procedures for Doubt as to Liability (DATL) Offers in Compromise (OIC) from Small Business/Self-Employed (SB/SE) Field Examination |
| ap-08-0425-0004-public.pdf | 2025-04-23 11:42:09 | 240.28 KB | IRM 8.20.7 Reinstatement of Compliance Secured Installment Agreements (IA) as part of a Collection Due Process (CDP) Lien Hearing |