1.2.47 Delegation of Authorities for the Appeals Process

Manual Transmittal

December 29, 2017

Purpose

(1) This transmits revised IRM 1.2.47, Servicewide Policies and Authorities, Delegation of Authorities for the Appeals Process.

Material Changes

(1) Delegation Order 8-2, Appeals’ Review of Penalty Cases, has been rescinded.

(2) Updated Delegation Order 8-8 Authority of Appeals in Protested and Tax Court Cases.

Effect on Other Documents

This supersedes IRM 1.2.47 dated October 14, 2014.

Audience

All Divisions and Functions.

Effective Date

(12-29-2017)

James R. Bolling
Director, Servicewide Policy, Directives,
and Electronic Resources

Introduction

  1. A matrix of Delegation Orders, with links to full content, can be found on the Internal Revenue Service web site, on a page titled Delegation Orders by Process. The URL is http://www.irs.gov/uac/Delegation-Orders-by-Process1

  2. Any Delegation Orders approved after this revision of IRM 1.2.47 can be found on the Electronic Freedom of Information Reading Room at http://www.irs.gov/uac/Recently-Approved-Commissioner-Delegation-Orders-1. They will remain on the web until the next revision of this IRM.

    Note:

    If any Delegation Orders have been inadvertently omitted from this section they are still considered official and in full force and effect. Please send any discrepancies found to spder@irs.gov.

  3. The following is a listing of all sections in the delegation order series:

    • IRM 1.2.40,Delegations of Authority for Organization, Finance and Management Activities;

    • IRM 1.2.41,Delegations of Authority for Information Technology Activities;

    • IRM 1.2.42,Delegations of Authority for Submission Processing Activities;

    • IRM 1.2.43,Delegations of Authority for the Examining Process;

    • IRM 1.2.44,Delegations of Authority for the Collecting Process;

    • IRM 1.2.45,Delegations of Authority for Human Resource Management Activities;

    • IRM 1.2.46,Delegations of Authority for the Rulings and Agreements Process;

    • IRM 1.2.47,Delegations of Authority for the Appeals Process;

    • IRM 1.2.48,Delegations of Authority for Criminal Investigations Activities;

    • IRM 1.2.49,Delegations of Authority for Communications, Liaison and Disclosure Activities;

    • IRM 1.2.50,Delegations of Authority for Taxpayer Advocate Service Activities;

    • IRM 1.2.51,Delegations of Authority for Penalties and Interest Activities;

    • IRM 1.2.52,Delegations of Authority for Special Topics Activities;

    • IRM 1.2.53,Delegations of Authority for Chief Counsel Activities.

    • IRM 1.2.54,Delegations of Authority for Security, Privacy and Assurance Activities.

Delegation Order 8-1 (formerly DO-60, Rev. 7)

  1. Appeals Functions. Settlement of Cases Docketed in the United States Tax Court (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

    Note:

    [Supplemented and Amended by Delegation Order No. 190]; [Supplemented by Delegation Order 225].

  2. With respect to cases docketed in the United States Tax Court, the authority vested in the Commissioner of Internal Revenue by 26 CFR 301.6020–1, 26 CFR 301.6201–1, 26 CFR 301.7701–9, and Treasury Department Order No. 150–10 is hereby delegated and pursuant to the authority vested in Chief Counsel for the Internal Revenue Service by General Counsel Legal Division Order No. 4 it is hereby delegated:

    1. Chief Counsel’s delegate (hereinafter Counsel) will have exclusive jurisdiction over any case docketed in the Tax Court if the notice of deficiency, liability or other determination was issued by Appeals officials; if the notice of deficiency, liability or other determination was issued after appeals consideration of all petitioned issues by the Employee Plans and Exempt Organizations and/or Tax Exempt and Government Entities, if the notice of deficiency, liability or final adverse determination letter was issued by a district director and/or and office under the jurisdiction of a Division Commissioner and is based upon a National Office ruling or National Office Technical Advice in that case involving a qualification of an employee plan or tax exemption and/or foundation status of an organization (but only to the extent the case involved such issue); or, except as provided in paragraph 3, if the case was docketed under Code sections 6110, 7477, or 7478. Jurisdiction will vest with Counsel at the time such cases are docketed with the Court.

    2. Appeals will have exclusive jurisdiction to settle in whole or part (but no later than the receipt of the trial calendar in regular cases and no later than 15 days before the calendar call in S cases), cases docketed in the Tax Court, except cases described in above paragraph 1. If Appeals concludes that the case is not susceptible of settlement, Counsel will have jurisdiction over the case.

    3. The Deputy Associate Chief Counsel (Domestic) will have settlement jurisdiction over cases in his/her jurisdiction for any case docketed in the Tax Court under Code section 7478. The Associate Chief Counsel (Domestic) and the Associate Chief Counsel (International) will have settlement jurisdiction over cases in his/her jurisdiction for any case docketed in the Tax Court under Code section 6110.

    Note:

    In addition, the Deputy Associate Chief Counsel (TE/GE) will have settlement jurisdiction over cases in his/her jurisdiction for any case docketed in the Tax Court under Code section 7478. The Deputy Associate Chief Counsel (Procedure and Administration), Deputy Associate Chief Counsel (Passthroughs and Special Industries), Deputy Associate Chief Counsel (Corporate), Deputy Associate Chief counsel (Financial Institutions and Products), and the Deputy Associate Chief Counsel (Income Tax and Accounting) will have settlement jurisdiction over cases in his/her jurisdiction for any case docketed in the tax court under Code section 6110.

  3. The authority of Chief Counsel’s delegate to redelegate is contained in Chief Counsel’s Order No. 1030.1B, issued July 2, 1978.

  4. To the extent that the authority previously exercised consistent with this Order may require ratification, it is hereby approved and ratified. Delegation Order No. 60 (Rev. 6), effective May 12, 1986, is superseded.

  5. Signed: David L. Jordan, Acting Chief Counsel; signed: Michael P. Dolan, Deputy Commissioner

Delegation Order 8-2 (Rescinded: March 29, 2017)

  1. Appeals’ Review of Penalty Cases

  2. Due to an Appeals policy change, this delegation order is rescinded.

  3. Signed: John A. Koskinen, Commissioner, Internal Revenue

Delegation Order 8-3 (formerly DO-97,Rev. 34)

  1. Closing Agreements Concerning Internal Revenue Tax Liability (Updated 10-02-2000 to reflect additional new organizational titles required by IRS Modernization.)

    Note:

    [Supplemented by Delegation Orders No. 236, 245, 4-25 (formerly 247) and 248]

  2. Authority: To enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he or she acts) in respect to any prospective transactions or completed transactions if the request to the Chief Counsel for determination or ruling was made before any affected returns have been filed. This does not include the authority to set aside any closing agreement.

  3. Delegated to: Chief Counsel in cases under his/her jurisdiction.

  4. Redelegation: This authority may be redelegated no lower than Deputy Associate Chief Counsels for cases under their respective jurisdictions and to Assistant Chief Counsels for cases under their respective jurisdictions that do not involve precedent issues.

  5. Authority: To enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he or she acts) for a taxable period or periods ended prior to the date of agreement and related specific items affecting other taxable periods. This does not include the authority to set aside any closing agreement.

  6. Delegated to: Associate Chief Counsels and Assistant Commissioners (Examination) and (international) for matters under their respective jurisdictions.

    Note:

    This authority is also delegated to TE/GE Directors, Employee Plans, Exempt Organizations, and Government Entities; W&I Director, Compliance and SB/SE Director, Compliance; and LB&I Directors, Field Operations; Director, International.

  7. Redelegation: The authority delegated to Associate Chief Counsels may be redelegated, by Deputy Chief Counsel, to Deputy Associate Chief Counsels. The authority delegated to Assistant Commissioners (Examination) and (International) may be redelegated, respectively, to Deputy Assistant Commissioners (Examination) and (International).

  8. Authority: To enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he or she acts) with respect to the performance of his or her functions as the competent authority under the tax conventions of the United States. This does not include the authority to set aside any closing agreement.

  9. Delegated to: Assistant Commissioner (International).

    Note:

    This authority is also delegated to Director, International.

  10. Redelegation: This authority may be redelegated to Deputy Assistant Commissioner (International).

    Note:

    This authority may also be redelegated to Deputy Director, International.

  11. Authority: To enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he or she acts). This does not include the authority to set aside any closing agreement.

  12. Delegated to: Assistant Commissioner (Employee Plans and Exempt Organizations) in cases under his or her jurisdiction.

    Note:

    This authority is also delegated to Tax Exempt/Government Entities Division Commissioner.

  13. Redelegation: This authority may be redelegated to special assistants and division directors reporting directly to the assistant commissioner.

    Note:

    This authority may also be redelegated to Directors, Employee Plans; Exempt Organizations; Government Entities; and Senior Technical Advisors who report directly to the TE/GE Division Commissioner.

  14. Authority: To enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he or she acts), for a taxable period or periods ended prior to the date of the agreement and related specific items affecting other taxable periods. This does not include the authority to set aside any closing agreement.

  15. Delegated to: In cases under their jurisdiction (but excluding cases docketed before the United States Tax Court), Assistant Commissioner (International); regional commissioners; regional counsel; regional chief compliance officers; service center directors; district directors; regional directors of appeals; assistant regional directors of appeals; chiefs and associate chiefs of appeals offices; and appeals team chiefs with respect to their team cases.

    Note:

    This authority is also delegated to Assistant Deputy Commissioners, Division Commissioners; Director, International; Operating Division Counsels; Directors, Submission Processing Field, Directors, Accounts Management Field and Directors, Compliance Services Field; Directors, Appeals Operating Units; Area Directors, W&I, SB/SE; LB&I, Field Operations Directors; Appeals Area Directors, Deputy Appeals Area Directors, Appeals Team Managers, and Team Case Leaders; EP and EO Area Managers; Managers, EP and EO, Examination program and Review; Managers, EP and EO Determination, Quality Assurance; Manager, EP voluntary Compliance and Group Managers, EP Voluntary Compliance, Managers, Federal, State and Local Governments, Indian Tribal Governments, Tax Exempt Bonds, Outreach Planning and Review.

  16. Redelegation: Service center directors may redelegate this authority no lower than Chief, Examination Support Unit, with respect to agreements concerning the administrative disposition of certain tax shelter cases, and no lower than Chief, Windfall Profit Tax Staff, Austin Service Center, with respect to entering into and approving a written agreement with the Tax Matters Partner/Person (TMP) and one or more partners or shareholders with respect to whether the partnership or S corporation, acting through its TMP, is duly authorized to act on behalf of the partners or shareholders in the determination of partnership or S corporation items for purposes of the tax imposed by Chapter 45, and for purposes of assessment and collection of the windfall profit tax for such partnership or S corporation taxable year.

    Note:

    This authority may be redelegated by Directors, Accounts Management Field and Directors, Compliance Services Field to Examination Branch Chiefs or their equivalent.

  17. The Assistant Commissioner (International) and district directors may redelegate this authority no lower than Chief, Quality Review Staff/Section with respect to all matters, and not below Chief, Examination Support Staff/Section, or Chief, Planning and Special Programs Branch/Section, with respect to agreements concerning the administrative disposition of certain tax shelter cases, or Chief, Special Procedures function, with respect to the waiver of right to claim refunds for those responsible officers who pay the corporate liability in lieu of a trust fund recovery penalty assessment under IRC 6672.

    Note:

    Division Commissioners may redelegate no lower than Technical Support Managers, and SB/SE Territory Managers responsible for collection matters.

  18. Authority: In cases under their jurisdiction docketed in the United States Tax Court and in other Tax Court cases upon the request of Chief Counsel or his/her delegate, to enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he or she acts), but only in respect to related specific items affecting other taxable periods. This does not include the authority to set aside any closing agreement.

  19. Delegated to: Associate Chief Counsels; Assistant Commissioners (Employee Plans and Exempt Organizations) and (International); regional commissioners; regional counsel; regional directors of appeals; assistant regional directors of appeals; chiefs and associate chiefs of appeals offices; and appeals team chiefs with respect to their team cases.

    Note:

    This authority is also delegated to Assistant Deputy Commissioners, Division Commissioners; Operating Division Counsels; Director, International; Directors, Appeals Operating Units; Appeals Area Directors, Deputy Area Directors, Appeals Team Managers and Appeals Team Case Leaders.

  20. Redelegation: This authority may not be redelegated.

  21. Authority: In cases under the jurisdiction of the Assistant Commissioner (International) and/or Director, International, to enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he/she acts), and to provide for the mitigation of economic double taxation under section 3 of Revenue Procedure 64–54, 1964–2 C.B. 1008, under Revenue Procedure 72–22, 1972–1 C.B. 747, and under Revenue Procedure 69–13, 1969–1 C.B. 402, and to enter into and approve a written agreement providing the treatment available under Revenue Procedure 65–17, 1965–1 C.B. 833. This does not include the authority to set aside any closing agreement.

  22. Delegated to: Assistant Commissioner (International)

    Note:

    This authority may also be redelegated to the Deputy Director, International.

  23. Redelegation: This authority may not be redelegated.

  24. Sources of Authority: 26 CFR 301.7121–1(a); Treasury Order No. 150–07; Treasury Order No. 150–09; and Treasury Order No. 150–17, subject to the transfer of authority covered in Treasury Order No. 120–01, as modified by Treasury Order No. 150–27, as revised.

  25. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation order No. 97 (Rev. 34), which was effective August 8, 1997.

  26. Signed: Michael P. Dolan, Deputy Commissioner

Delegation Order 8-4 (formerly DO-171, Rev. 2)

  1. Authority of Appeals Under 26 CFR 301.6511 and 26 CFR 301.6532 (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. The authority vested in the Commissioner of Internal Revenue, the Assistant Commissioner (International), District Directors and Assistant Regional Commissioners by 26 CFR 301.6511(c)-1(d), extension of time by agreement to file claim for credit or refund, 26 CFR 301.6532-1(b), period of limitation on suits by taxpayers, and 26 CFR 301.7701-9, is delegated to the Chief Counsel, Regional Counsel, and Regional Directors of Appeals.

    Note:

    This authority is also delegated to Operating Division Counsels and Directors, Appeals Operating Units.

  3. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. Delegation Order No. 171 (Rev. 1), issued March 21, 1982, is superseded.

  4. Signed: James I. Owens, Deputy Commissioner

Delegation Order 8-5 (New)

  1. Authority to Decide Appeals of Participation Denial and Sanctions in the Internal Revenue Service e-file Program

  2. Authority: To make final agency decisions on an applicant’s appeal of its denial of participation in the IRS e-file program and on an authorized IRS e-file provider’s appeal of recommended sanction under the IRS e-file program, as set forth in Rev. Proc. 2000-31 (or successor Revenue Procedures) and related publications.

  3. Delegated to: Appeals Team Managers.

  4. Redelegation: No redelegation under this order is permitted except by the Chief Appeals in writing.

  5. Sources of Authority: Treasury Order 150-10; IRC § 6011, IRC § 6012, IRC § 6061.

  6. To the extent that the authority previously exercised consistent with this Order may require ratification; it is hereby affirmed and ratified.

  7. Signed: Mark W. Everson, Commissioner

Delegation Order 8-6 (formerly DO-179, Rev.2)

  1. Coordination of Certain Issues Before Approval of Settlement or Other Disposition in Appeals

  2. Authority: To designate Appeals Coordinated issues

  3. Delegated to: Director, Appeals Technical Services.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: To assist, guide, advise and concur in the disposition of an Appeals Coordinated Issue as proposed by the appeals office having jurisdiction over a case containing such an issue.

  6. Delegated to: Director, Appeals Technical Services

  7. Redelegation: This authority may not be redelegated.

  8. Sources of Authority: 26 CFR 301.7701-9, Treasury Order 150-10.

  9. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order No. 179 (Rev. 2).

  10. Signed: Steven T. Miller, Deputy Commissioner for Services and Enforcement

Delegation Order 8-7 (formerly DO-160, Rev. 6)

  1. Authority of Appeals in Termination Assessments of Income Tax, Jeopardy Assessments and Jeopardy Levies

  2. Authority: To determine final disposition of requests for administrative reviews in termination assessments of income tax, jeopardy assessment cases and jeopardy levy cases.

  3. Delegated to: Appeals Team Managers and Appeals Team Case Leaders.

  4. Redelegation: This authority may not be redelegated.

  5. Sources of Authority: 26 CFR 301.6201-1, 26 CFR 301.7701-9 and Treasury Order 150-10

  6. This order supersedes Delegation Order No. 160 (Rev. 6). To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  7. Signed: Steven T. Miller, Deputy Commissioner for Services & Enforcement

Delegation Order 8-8 (Rev. 1) (formerly DO-66, Rev. 15)

  1. Authority of Appeals in Protested and Tax Court Cases

  2. Authority: With respect to cases under the jurisdiction of Appeals, Appeals is delegated the authorities vested in the Commissioner of Internal Revenue to:

    1. Settle any case, such as a protested case, assessed penalty case, or a Tax Court case, including any non-designated case involving an industry-wide issue for litigation, or the non-industry-wide issues in a designated case;

    2. Determine liability, qualification, exempt status, or foundation classification for any case not docketed in the Tax Court where the taxpayer does not agree with the determination made by the originating function, and the taxpayer requests consideration by Appeals; and

    3. Enter into and approve a written agreement with any person relating to the Internal Revenue tax liability of such person (or with the person or estate for whom he or she acts), but not to set aside any closing agreement.

  3. Delegated to: Appeals Team Managers and Appeals Team Case Leaders as to their respective cases.

  4. Redelegation: This authority may not be redelegated.

  5. Authority: Make the final determination as to the disposition of the Appeals Coordinated Issue in any case involving an Appeals Coordinated Issue if the coordinating official has not concurred and the Appeals Team Manager cannot resolve the dispute. In certain instances such as cases arising from the Examination function or cases in which a Headquarters technical advice covers only a portion of the qualification issue of an employee plan, Appeals officials will have jurisdiction over the proposed action in which Headquarters has issued a ruling or technical advice on the case with respect to exempt status, or foundation classification, or qualification.

  6. Delegated to: Director, Specialized Examination Programs and Referrals.

  7. Redelegation: This authority may not be redelegated.

  8. The authorities delegated in paragraphs (2) and (5) do not include authority to:

    1. Eliminate the fraud penalty in any case in which the penalty has been determined by an originating office for which criminal prosecution against the taxpayer (or related taxpayer involving the same transaction) has been recommended to the Department of Justice for willful attempt to evade or defeat tax, or for willful failure to file a return, except upon the recommendation or concurrence of The Office of Chief Counsel (Counsel); or

    2. Act in any case in which a recommendation for criminal prosecution is pending, except with the concurrence of Counsel; or

    3. Make the final decision in any case if the Appeals proposed disposition is contrary to the Headquarters ruling or technical advice on the case concerning tax exemption, private foundation classification, or plan qualification.

  9. Authority: The authority to refuse jurisdiction of any case not docketed in the Tax Court in which a notice of deficiency was issued by an originating office and the taxpayer requests consideration by Appeals,

  10. Delegated to: Appeals Area Directors.

  11. Redelegation: This authority may not be redelegated.

  12. Authority: The authority to make and subscribe to a return under Code Section 6020.

  13. Delegated to: Appeals Officers.

  14. Redelegation: This authority may not be redelegated.

  15. Sources of Authority: 26 CFR 301.6020-1, 26 CFR 301.6201-1, 26 CFR 301.7701-9, and Treasury Order No. 150-10.

  16. The authorities contained in this Order are intended to supplement the authorities contained in Delegation Order 8-1.

  17. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This Order supersedes Commissioner’s Delegation Order 8-8 which became effective January 23, 1992.

  18. Signed: John A. Koskinen, Commissioner, Internal Revenue

Delegation Order 8-9 (New)

  1. Authority of Appeals to Administer Alternative Dispute Resolution Procedures

  2. Authority: To administer alternative dispute resolution procedures under IRC 7123

  3. Delegated To:

    1. Chief, Appeals

    2. Commissioner, Large Business & International (LB&I) Division

    3. Commissioner, Small Business/Self Employed (SB/SE) Division

    4. Commissioner, Tax Exempt/Government Entities (TE/GE) Division

  4. Redelegation: This authority may be redelegated by the officials specified in this order.

    Authority: Delegated To:
    To facilitate, conciliate, and mediate the resolution of disputed issues after unsuccessful settlement negotiations in Appeals in cases that are not docketed in the United States Tax Court under the Post Appeals Mediation procedures set forth in Rev. Proc. 2009-44, 2009-40 IRB 1, or any successor guidance.
    • Appeals Team Case Leaders

    • Appeals Team Managers

    • Appeals Officers and Settlement Officers no lower than Grade 12

    To facilitate, conciliate, and mediate; or to arrive at a final disposition from the Government’s perspective, approve a final settlement, and execute appropriate settlement or closing documents to resolve disputed issues within the LB&I organization that qualify for consideration under the LMSB/Appeals Fast Track Settlement Procedure, Rev. Proc. 2003-40, 2003-1 C.B. 1044, or any successor guidance.
    • Appeals Team Case Leaders

    • Appeals Team Managers

    • Appeals Officers no lower than Grade 14

    To facilitate, conciliate, and mediate; or to arrive at a final disposition from the Government’s perspective, approve a final settlement, and execute appropriate settlement or closing documents to resolve disputed issues within the SB/SE organization that qualify for consideration under the Fast Track Settlement for SBSE Taxpayers procedures set forth in Announcement 2011-5, 2011-4 I.R.B. 430 and News Release IR-2013-88, or any successor guidance.
    • Appeals Team Case Leaders

    • Appeals Team Managers

    • Appeals Officers no lower than Grade 12

    To facilitate, conciliate, and mediate; or to arrive at a final disposition from the Government’s perspective, approve a final settlement, and execute appropriate settlement or closing documents to resolve disputed issues within the TE/GE organization that qualify for consideration under the Fast Track Settlement for TE/GE Taxpayers procedures set forth in Announcement 2012-34, 2012-36 I.R.B. 334, or any successor guidance.
    • Appeals Team Case Leaders

    • Appeals Team Managers

    • Appeals Officers no lower than Grade 12

    To facilitate, conciliate, and mediate disputed issues within the SB/SE organization that qualify for consideration under the SB/SE—Appeals Fast Track Mediation Procedure, Rev. Proc. 2003-41, 2003-1 C.B. 1047, or any successor guidance.
    • Appeals Team Case Leaders

    • Appeals Team Managers

    • Appeals Officers and Settlement Officers no lower than Grade 12

    Redelegation and Sources of Authority
    Redelegation Sources of Authority
    The above authorities may not be redelegated.
    • IRC 7123

    • CFR 301.7701-9

    • Treasury Order No. 150-10

  5. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified.

  6. Signed: John A. Koskinen, Commissioner, Internal Revenue

Delegation Orders by Old Number, New Number and Title

New Number Old Number Title
8-1 60 (Rev. 7) Appeals Functions. Settlement of Cases Docketed in the United States Tax Court
8-2 Rescinded Appeals’ Review of Penalty Cases
8-3 97 (Rev. 34) Closing Agreements Concerning Internal Revenue Tax Liability
8-4 171 (Rev. 2) Authority of Appeals Under 26 CFR 301.6511 and 26 CFR 301.6532
8-5 New Authority to Decide Appeals of Participation Denial and Sanctions in the Internal Revenue Service e-file Program
8-6 179 (Rev. 2) Coordination of Certain Issues Before Approval of Settlement or Other Disposition in Appeals
8-7 160 (Rev. 6) Authority of Appeals in Termination Assessments of Income Tax and Jeopardy Assessments
8-8 (Rev. 1) 66 (Rev. 15) Authority of Appeals in Protested and Tax Court Cases