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Appeals
Contents of Directory appeals
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| 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-08-1125-0030.pdf | 2025-11-26 10:12:02 | 347.22 KB | IRM 8.22.6 Appeals Case Management System (ACMS) procedure updates for IRM 8.22.6, Cases Requiring Special Handling |
| 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 |
| ap-08-0425-0005-public.pdf | 2025-04-23 11:35:42 | 152.07 KB | IRM 8.20.5 Use of RC Feature Code in Collection Due Process (CDP) Cases for the Employee Retention Credit (ERC) |
| ap-08-0425-0002-public.pdf | 2025-04-23 08:25:05 | 235.12 KB | IRM 8.20.5 Appeals APS Paperless Procedures for Doubt as to Liability (DATL) Offers in Compromise (OIC) from Small Business/Self-Employed (SB/SE) Field Examination |
| ap-08-0425-0001-public.pdf | 2025-04-10 07:27:08 | 290.43 KB | IRM 8.20.6 Mandatory Use of the Automated Form 2859 Portal |
| ap-08-0924-0021-public.pdf | 2024-10-15 08:24:06 | 167.68 KB | IRM 8.7.11 Elimination of ATCL Appeals Case Memorandum (ACM) mailbox |
| ap-08-0924-0019-public.pdf | 2024-09-26 14:45:16 | 123.09 KB | IRM 8.11.1 Updated interim guidance on Appeals Reporting Data Needs (ARDN) |
| ap-08-0924-0020-public.pdf | 2024-09-26 14:36:10 | 223.36 KB | IRM 8.20.5 Interim Guidance for Collection Due Process (CDP) requests in the Rapid Response Appeals Process (RRAP) |
| ap-08-0924-0018-public.pdf | 2024-09-17 17:14:46 | 255.17 KB | IRM 8.7.3 Non-Docketed Syndicated Conservation Easement Case Resolution |
| ap-08-0824-001-public.pdf | 2024-09-10 08:58:16 | 146.66 KB | IRM 8.6.1 Revised Procedures for Secure Messaging |
| ap-08-0724-0014-public.pdf | 2024-07-10 10:10:39 | 236.85 KB | IRM 8.7.21 Appeals procedures for paperless closures of certain Employer Shared Responsibility Payment (ESRP) liability cases |
| ap-08-0724-0013-public.pdf | 2024-07-10 07:03:09 | 137.36 KB | IRM 8.26.11 Revised Appeals Centralized Database System (ACDS) requirements for Rapid Appeals Process (RAP) cases |
| ap-08-0724-0012-public.pdf | 2024-07-10 06:54:48 | 224.98 KB | IRM 8.22.5 Equitable Tolling in CDP |
| ap-08-0524-0008.pdf | 2024-05-28 12:17:10 | 318.13 KB | IRM 8.2.1 Appeals Electronic Case Files Initiative (ECFI) for Large Business & International (LB&I) International Individual Compliance (IIC) Cases Implementation |
| ap-08-0424-0005.pdf | 2024-04-10 14:48:30 | 151.72 KB | IRM 8.6.2 Appeals procedures for Large Business & International (LB&I) Issue Management System (IMS) electronic cases returned to LB&I as premature or improper referrals |
| ap-08-0424-0007.pdf | 2024-04-10 13:35:37 | 176.75 KB | IRM 8.20.6 Obsoleting Form 14640, Addendum to Form 656, and amending offers in compromise |
| ap-08-0424-0006.pdf | 2024-04-10 10:08:04 | 147.64 KB | IRM 8.20.7 Collection Due Process/Offer in Compromise closed case routing and AOIC processing timing |
| ap-08-0224-0004.pdf | 2024-02-22 07:53:44 | 212.37 KB | IRM 8.20.5 Updated APS Procedures for Docketed Cases |
| ap-08-0224-0002.pdf | 2024-02-14 10:41:35 | 236.44 KB | IRM 8.20.6 Transmitting the Collection Due Process (CDP) Admin File to Counsel for Docketed Cases |