Part 8. Appeals

Table of Contents


8.1 Appeals Function
8.2 Pre 90-Day and 90-Day Cases
8.4 Appeals Docketed Cases
8.6 Conference and Settlement Practices
8.7 Technical and Procedural Guidelines
8.10 Appeals Reports and Projects
8.11 Penalties Worked in Appeals
8.13 Closing Agreements
8.17 Settlement Computations and Statutory Notices of Deficiency
8.18 Valuation Assistance
8.19 Appeals Pass-Through Entity Handbook
8.20 Account and Processing Support (APS)
8.21 Appeals Statute Responsibility
8.22 Collection Due Process
8.23 Offer in Compromise
8.24 Collection Appeals Program and Jeopardy Levy Appeals
8.25 Trust Fund Recovery Penalty (TFRP)
8.26 Alternative Dispute Resolution (ADR) Program