Part 8. Appeals

Table of Contents

8.1 Appeals Function8.2 Pre 90-Day and 90-Day Cases8.4 Appeals Docketed Cases8.6 Conference and Settlement Practices8.7 Technical and Procedural Guidelines8.10 Appeals Reports and Projects8.11 Penalties Worked in Appeals8.13 Closing Agreements8.17 Settlement Computations and Statutory Notices of Deficiency8.18 Valuation Assistance8.19 Appeals Pass-Through Entity Handbook8.20 Account and Processing Support (APS)8.21 Appeals Statute Responsibility8.22 Collection Due Process8.23 Offer in Compromise8.24 Collection Appeals Program and Jeopardy Levy Appeals8.25 Trust Fund Recovery Penalty (TFRP)8.26 Alternative Dispute Resolution (ADR) Program