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Part 8. Appeals

Chapter 1. Appeals Function

Section 9. Closed Case Referrals and Customer Service Contacts

8.1.9 Closed Case Referrals and Customer Service Contacts

Manual Transmittal

July 24, 2026

Purpose

(1) This transmits revised IRM 8.1.9, Appeals Function, Closed Case Referrals and Customer Service Contacts.

Material Changes

(1) IRM 8.1.9.1(5) and (6) - Added paragraph (5) to identify APS employees as the primary stakeholders for the procedures in this IRM section. Renumbered Contact Information to paragraph (6).

(2) 8.1.9.1.3 - Changed the subsection title from "Responsibility" to "Roles and Responsibilities" . Added paragraphs (1) and (2) to identify the Director, Operations Support and Director, Policy, Planning, Quality and Analysis responsibilities for oversight, technical/procedural guidance, and maintaining Appeals policies and procedures. Renumbered the existing policy analyst responsibility to paragraph (3).

(3) IRM 8.1.9.1.4 - Changed the subsection title from "Program Reports" to "Program Management and Review" . Revised paragraph (1) and added paragraphs (2) through (4) to identify reports and systems APS uses to verify, control, analyze, monitor, and close cases; describe PPQ&A program analyst responsibility for gathering data and feedback; and provide a cross-reference to IRM 8.10.1.

(4) IRM 8.1.9.1.5 - Added new "Program Controls" subsection to state APS program oversight includes participation in operational and evaluative reviews. Renumbered "Terms and Acronyms" from 8.1.9.1.5 to 8.1.9.1.6 and "Related Resources" from 8.1.9.1.6 to 8.1.9.1.7.

(5) IRM 8.1.9.1.6 - Updated the terms and acronyms table for ACMS implementation by replacing "Appeals Centralized Database System (ACDS)" with "Appeals Case Management System (ACMS)" , removing "Processing Employee Automated System (PEAS)" , and updating "CAR" from "Case Activity Record" to "Case Action Record" .

(6) IRM 8.1.9.3(1) and IRM 8.1.9.5 - Incorporated Interim Guidance Memorandum AP-08-0126-0001, Appeals customer service telephone line updates. Removed the statement that messages are returned within 24 hours, removed the telephone line staffing days and hours, updated the customer service telephone line availability to receive messages 24 hours a day, clarified that AARS employees refer callers to educational resources on Appeals processes and procedures, and added the Appeals auto dialer program for taxpayer inquiries related to cases not in Appeals’ jurisdiction.

(7) IRM 8.1.9.3(2), IRM 8.1.9.3(4)(c), IRM 8.1.9.7, IRM 8.1.9.7.1, IRM 8.1.9.7.2, IRM 8.1.9.8, and Exhibit 8.1.9-1 - Updated AARS inventory control, closed case referral, case history, open-case assignment, and error-code exhibit references and procedures from ACDS, PEAS, and ACuServ to ACMS, as applicable, due to ACMS implementation.

(8) IRM 8.1.9.3(5) and IRM 8.1.9.7.1(5) - Revised the account-correction approval language by replacing the reference to Form 5402, Appeals Transmittal and Case Memo, with approved closing instructions. The revised language requires approved closing instructions or Form 3870 needed to correct an account to be signed by an ATM or other delegated official.

(9) IRM 8.1.9.7, IRM 8.1.9.7.1, IRM 8.1.9.7.2, IRM 8.1.9.8, and IRM 8.1.9-1 - Updated references and procedures from ACDS/PEAS to ACMS, as applicable, consistent with ACMS implementation guidance.

(10) IRM 8.1.9.7.1 - Deleted obsolete PEAS field procedures for AARS inventory and removed references to former Exhibits 8.1.9-2 and 8.1.9-3. Renumbered the remaining paragraphs.

(11) IRM 8.1.9.8 - Deleted obsolete PEAS closing task procedures, including PEAS closure codes, printing the PEAS record, and closed-bin paper case handling, due to ACMS implementation and paperless processing. Former IRM 8.1.9.9 was renumbered to IRM 8.1.9.8.

(12) IRM 8.1.9.8 (1) through (3) - Changed the title from "Accepting Assignment of Cases Open on the Appeals Centralized Database System (ACDS)" to "Accepting Assignment of Cases Open on the Appeals Case Management System (ACMS)" . Revised procedures for requesting AARS action on an open case to require a support request to the AARS team, with identifying information included in the request or linked through ACMS, and revised the AARS team manager notification language for accepted referrals.

(13) Former IRM 8.1.9.10 - Removed obsolete paper case file storage procedures due to paperless processing and ACMS implementation.

(14) Reviewed and updated references, terminology, grammar, and formatting, as necessary.

(15) An artificial intelligence (AI) tool assisted with editorial revisions throughout this IRM section, including applying plain language techniques, adhering to the IRM Style Guide, and content organization.

Effect on Other Documents

This IRM supersedes IRM 8.1.9, dated February 26, 2025.
This guidance incorporates the following Interim Guidance memorandum:
Interim Guidance AP-08-0126-0001, Appeals customer service telephone line updates

Audience

Independent Office of Appeals (Appeals)

Effective Date

(07-24-2026)

Steven M. Martin
Director, Operations Support

8.1.9.1 (07-24-2026)

Program Scope and Objectives

  1. Purpose: This IRM contains guidance for interacting with Appeals Account Resolution Specialist (AARS), which is under Account and Processing Support (APS). AARS handles inquiries for Appeals cases: open, unassigned, assigned or closed. AARS handles three programs: Appeals Closed Case Problems, Appeals Customer Service, and Taxpayer Advocate Service (TAS) Operations Assistance Request (OAR).
  2. Audience: IRS and Appeals employees.
  3. Policy Owner: Policy, Planning, Quality & Analysis (PPQ&A) is under the Director of Operations Support (OS). APS and the Shared Team of Administrative and Redaction Support (STARS) are under Case Support (CS).
  4. Program Owner: Appeals Policy is the program office responsible for providing technical and procedural guidance to the Appeals Organization and is under the Director of PPQ&A.
  5. Primary Stakeholders: APS employees are the primary stakeholders for the procedures in this IRM section.
  6. Contact Information: Appeals employees should follow established procedures on How to Contact an Analyst. Other employees should contact the Product Content Owner shown on the Product Catalog Information page for this IRM section.
8.1.9.1.1 (02-26-2025)

Background

  1. The AARS team operates three distinct programs:

    • Appeals Closed Case Referrals
    • Appeals Customer Service
    • TAS OARs Regarding Appeals Cases

     

  2. The AARS team handles inquiries for Appeals cases that are open, unassigned, assigned, or closed. Inquiries for cases not yet in Appeals should be directed to the business unit that last had jurisdiction of the case.
  3. Employees referring a taxpayer or representative to the AARS team because the taxpayer has or had an Appeals case should provide the Appeals customer service telephone number, 855-865-3401.
8.1.9.1.2 (02-26-2025)

Authority

  1. The Taxpayer First Act (TFA) of 2019 amended IRC Section 7803(e)(3) to state, It shall be the function of the IRS Independent Office of Appeals to resolve federal tax controversies without litigation on a basis which -

    1. is fair and impartial to both the government and the taxpayer,
    2. promotes a consistent application and interpretation of, and voluntary compliance with, the Federal tax laws, and
    3. enhances public confidence in the integrity and efficiency of the IRS.

     

  2. The Taxpayer Bill of Rights (TBOR) and Pub 1, Your Rights as a Taxpayer, discuss the 10 available taxpayer rights. Which includes the right to appeal an IRS decision in an independent forum. You are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Appeals decision.
  3. Appeals is the IRS’s dispute resolution forum. The Commissioner of Internal Revenue granted Appeals authority to consider and negotiate settlements of IRS controversies.
8.1.9.1.3 (07-24-2026)

Roles and Responsibilities

  1. The Director, OS, is the executive responsible for designing, developing, delivering, and monitoring short and long range administration policies, programs, strategies, and objectives for the Appeals organization.
  2. The Director, PPQ&A, oversees the Appeals Policy function and is responsible for providing technical and procedural guidance to Appeals employees, and establishing and maintaining policies and standard procedures for Appeals’ workstreams.
  3. The Policy analyst shown on the Product Catalog page as the originator is the assigned author of this IRM.
8.1.9.1.4 (07-24-2026)

Program Management and Review

  1. PPQ&A provides trend analyses, data analyses, and detailed summary reports for Appeals.

  2. The APS function utilizes a variety of reports from the following systems to verify, control, analyze, monitor and close cases resolved under Appeals and/or Counsel jurisdiction:

    • Appeals Case Management System (ACMS)
    • Audit Information Management System (AIMS)
    • Automated Offer in Compromise (AOIC)
    • Innocent Spouse Tracking System (ISTS)
    • Integrated Data Retrieval System (IDRS)

     

  3. The PPQ&A program analyst is responsible for gathering data and feedback so Appeals can monitor and assess program effectiveness.
  4. See IRM 8.10.1, Internal Reports, for additional information.
8.1.9.1.5 (07-24-2026)

Program Controls

  1. APS program oversight includes participation in operational and evaluative reviews.
8.1.9.1.6 (07-24-2026)

Terms and Acronyms

  1. The table below lists common acronyms used in this section:

    TermAcronym
    Appeals Account Resolution SpecialistAARS
    Appeals Case Management SystemACMS
    Account and Processing SupportAPS
    Appeals Technical EmployeeATE
    Appeals Team ManagerATM
    Case Action RecordCAR
    Case SupportCS
    Currently not CollectibleCNC
    Installment AgreementIA
    Internal Revenue CodeIRC
    Local Taxpayer AdvocateLTA
    Offer in CompromiseOIC
    Operations Assistance RequestOAR
    Operations SupportOS
    Policy, Planning, Quality and AnalysisPPQ&A
    Processing Team ManagerPTM
    Service Level AgreementSLA
    Taxpayer Advocate ServiceTAS
    Taxpayer Bill of RightsTBOR
    Taxpayer First ActTFA

     

8.1.9.1.7 (02-26-2025)

Related Resources

  1. The Internal Revenue Code (IRC) provides taxpayers with specific rights, which the Taxpayer Bill of Rights (TBOR) presents in plain language and groups into 10 fundamental rights. IRS employees are responsible for being familiar with and acting in accordance with these rights when performing their official duties. See IRC § 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information, see Pub 1, Your Rights as a Taxpayer, or visit the Taxpayer Bill of Rights page on IRS.gov.
  2. In accordance with IRM 25.30.2.3, Statement of Commitment, Appeals will work collaboratively with TAS to enhance the taxpayer experience. For more information, see IRM 25.30.2, Service Level Agreement between the IRS Independent Office of Appeals and the Taxpayer Advocate Service.
8.1.9.2 (02-26-2025)

Appeals Account Resolution Specialist (AARS) 
Fresno Account Resolution Team

  1. The AARS team is generally composed of employees with extensive IRS experience in account management, customer service, tax examination, and other varied responsibilities. The team performs a number of customer service related responsibilities for Appeals, for both internal and external customers. Primary responsibilities include:

    1. Closed case referrals.
    2. Customer service telephone and internal email inquiries.
    3. OAR screening for TAS referrals.

     

  2. A primary responsibility of the AARS team is to resolve the closed case referrals it receives. What constitutes a closed case referral is discussed below. The AARS team does not change case determinations or decisions.
8.1.9.3 (07-24-2026)

AARS Closed Case Referrals

  1. The AARS team receives closed case referrals in a number of ways:

    1. Taxpayers and Representatives

      Telephone calls may be placed 24 hours a day through the Appeals customer service telephone number at 855-865-3401. For more information, see IRM 8.1.9.5.

       

    2. Customers within IRS

      IRS internal customers may send emails to the AARS team at *AP Inquiries mailbox or the *AP Account Resolution mailbox, call the AARS team at 855-865-3401, or fax their request to the AARS team at 855-804-7506.

       

    3. Appeals Employees
      It is preferred that Appeals employees use Form 14416, Appeals Closed Case Referral - Appeals Account Resolution Specialist (AARS). This form and any other question about open or closed referrals may be emailed to the *AP Inquiries mailbox, the *AP Account Resolution mailbox, or faxed to the AARS team at 855-804-7506.

    4. TAS Employees

      Per IRM 25.30.2, Service Level Agreement between the IRS Independent Office of Appeals and the Taxpayer Advocate Service, TAS is required to contact the AARS team by telephone or by email at *AP Inquiries before issuing an OAR for action by Appeals. This includes closed Appeals cases. The OAR process is discussed in detail in IRM 8.1.9.4, Operations Assistance Request (OAR) From the Taxpayer Advocate Service (TAS).

       

     

  2. A "closed case" is an Appeals case which has been closed on ACMS for at least 30 days. Cases needing any corrective action by APS, which have not been closed on ACMS for at least 30 days, should be referred back to APS for corrective action. Referrals back to APS should be made by the AARS team via a secure email from the AARS Team Manager to the Processing Team Manager (PTM) of the employee to whom the case was assigned for closure on ACMS. Include a "cc" to the Area Manager and APS Technical Advisor responsible for overseeing the APS team.

  3. Closed case referrals may be for virtually any reason. Some of the most common issues are listed in the table below (not all inclusive):

    Item No.Common Closed Case Referral Issues (not all inclusive):
    a)Tax court decision application
    b)Excess collection issues
    c)Payment tracers / misapplied payments
    d)Erroneous refunds
    e)Lien / levy issues
    f)Trust Fund Recovery Penalty (TFRP) issues
    g)Innocent spouse allocation and mirroring issues
    h)Penalty and interest computations when an error is identified
    i)Implementation of decisions reached through the Collection Appeals Program (CAP)
    j)

    Transaction issues involving the Integrated Data Retrieval System (IDRS), such as:

    • Installment Agreements - all types
    • Adjustments on Form 3870, Request for Adjustment
    • Correction of unpostable transactions
    • Account Freezes
    • Offer in Compromise (OIC) processing
    • Currently not Collectible (CNC)
    • Penalty and interest computations

     

  4. Not all referrals to the AARS team are accepted. The AARS team does not work the following issues:

    1. Closed or open cases which were never assigned in Appeals.
    2. Closed case inquiries where all transactions have correctly posted to IDRS, but the taxpayer or representative disagrees with the substance of the decision rendered.
       

    3. Open case issues. With very few exceptions, a case that is open on ACMS will not be accepted as a referral. Open cases should be handled by the appropriate APS office in coordination with the Appeals Technical Employee (ATE), as needed.

      Note:

      With the approval of the Director, APS, an open case issue may be assigned to AARS. See IRM 8.1.9.8, Accepting Cases on the Appeals Case Management System (ACMS).

       

    4. Tax Court cases dismissed for lack of jurisdiction or lack of prosecution.

      Exception:

      If APS made an error in applying the dismissal decision, the AARS team may make a correction.

       

    5. Referrals involving interest issues that were previously worked by CIT must be returned by the AARS team to CIT for resolution.

     

  5. If approved closing instructions, or Form 3870, Request for Adjustment, is needed to correct an account, the form must be signed by an Appeals Team Manager (ATM) or other official delegated to approve the action to be taken.
8.1.9.4 (07-24-2026)

Operations Assistance Request (OAR) 
From the Taxpayer Advocate Service (TAS)

  1. Each TAS office will appoint a liaison who will be responsible for serving as the contact point for the AARS team on matters outside the scope of the TAS case should a discussion be necessary on administrative, technical, or procedural matters.
  2. The designated Appeals National Office liaison will be responsible for general administrative or procedural concerns that are not specific to a particular case.

  3. AARS team is responsible for:

    1. Screening and responding to a TAS inquiry, prior to TAS sending an OAR, to determine if the case is open or was previously open in Appeals;
    2. Accepting the OAR from TAS for a case open or previously open in Appeals;
    3. Reviewing the OAR for assignment;
    4. Determining proper routing of the OAR;
    5. Monitoring the OAR case in the AARS team’s inventory through its conclusion; and

    6. Inputting, when appropriate, the manual refund request unless TAS requests written approval (normally through return of the completed OAR) to issue a manual refund after an Appeals determination in accordance with TAS delegated authorities.

      Note:

      The AARS team is not responsible for determining where an OAR is assigned. After the OAR has been screened and assigned to the appropriate office, the receiving office assumes responsibility for monitoring and processing the case through final resolution.

       

     

  4. Appeals will maintain the AARS team's contact information in IRM 8.1.9.4, Operations Assistance Request (OAR) From the Taxpayer Advocate Service (TAS), and identify the Appeals' National Office Liaison on the TAS & Appeals Service Level Agreement page.
  5. Before referring an OAR to Appeals, TAS will contact the AARS team via email at *AP Inquiries, or by telephone at 855-865-3401, to determine if there is a current or former case in Appeals.
  6. AARS will acknowledge receipt of an OAR by sending an encrypted email to the TAS case advocate listed on the OAR. The email will provide TAS with the name and telephone number of the Appeals employee to whom the related Appeals case is assigned, as well as the name and telephone number of the employee's manager. A copy of the email, with the OAR attached, will be sent to the ATM of the employee to whom the related case is assigned.
  7. TAS will hold related documents until Appeals acknowledges and accepts the OAR. Once TAS receives notification that the OAR is accepted, TAS will forward related documents to the Appeals employee who is assigned the OAR, by either hand delivery, fax, or regular or overnight mail. The TAS employee should confirm routing information prior to forwarding the documentation.
8.1.9.4.1 (02-26-2025)

Operations Assistance Request Process

  1. When TAS lacks either the statutory or delegated authority to resolve the taxpayer’s problem, TAS uses the OAR process to refer a case to Appeals with a request or recommendation to take a particular action, while respecting Appeals' obligation to independently resolve taxpayer controversies. See IRM 1.2.2.13.2, Delegation Order 13-2 (Rev. 1), Authority of the National Taxpayer Advocate to Perform Certain Tax Administration Functions, and IRM 1.2.1.9.1, Policy Statement 8-1, Appeals Administrative Dispute Resolution Process. Delegation Order 13-2 does not permit TAS to take actions in cases that are open in another IRS function or overrule determinations made by employees of other functions who have been delegated comparable authority. The TAS office uses Form 12412, Operations Assistance Request (OAR), to initiate the OAR process.

  2. TAS will be responsible for building each OAR case and will ensure that each case meets appropriate TAS criteria before contacting the AARS team. That is, TAS will conduct all appropriate IDRS research, identify the issue(s) based on case analysis, request all pertinent internal documents (e.g., copy of returns, audit reports, adjustment documents, etc.), request documentation from the taxpayer relevant to the issue, and, where appropriate, make a recommendation for Appeals’ consideration. Recommendations made by TAS may include, but are not limited to, requests to:

    • Consider or expedite consideration and/or review supplemental information for an open Appeals case;
    • Consider reopening the case, where TAS establishes the case meets the criteria for reopening;
    • Elevate the case for review at a higher level for disagreements over the implementation of the terms in the SLA agreement; or
    • Take other similar actions, as allowable.

    Reminder: Delegation Order 13-2 does not authorize TAS to overrule determinations made by other IRS functions having delegated authority.

     

8.1.9.4.2 (07-24-2026)

OAR Initiation

  1. TAS will ensure that each case meets appropriate TAS criteria prior to submitting an OAR to Appeals. TAS is responsible for the following:

    1. Identifying TAS cases that may require an OAR to Appeals;
    2. Conducting all appropriate IRM, IDRS, and other systems research;
    3. Identifying the issue(s) for the OAR;
    4. Securing all pertinent and current documents, such as copies of returns, audit reports, and adjustment documents;
    5. Requesting documentation from the taxpayer relevant to the OAR;
    6. Making a recommendation for Appeals’ consideration, while respecting Appeals’ obligation to independently resolve taxpayer controversies. The recommendation should be supported by justification, such as a complete statement of facts and any basis provided by the IRM or IRC.
    7. Contacting the AARS team, following procedures in IRM 8.1.9.3, AARS Closed Case Referrals, to determine if the case is open or was previously open in Appeals; and
    8. Building the OAR before sending it to Appeals.

     

  2. If the case is not open in or was closed by Appeals, TAS will not send an OAR to Appeals. TAS will send the OAR to the business unit that issued the notice granting the appeal right to the taxpayer. The business unit should follow normal procedures for sending the case to Appeals. If TAS secures new information for review and consideration, TAS will forward that information to the business unit to ensure that this new information is considered before the protested case is sent to Appeals.

  3. TAS will complete Form 12412, Operations Assistance Request (OAR), to initiate the OAR process, and include the following information:

    1. Case file number
    2. TAS employee’s name
    3. TAS liaison's name and contact information, including telephone number, address, and fax number
    4. Criteria code
    5. OAR serial number
    6. Primary and secondary core issue code
    7. Requested completion date
    8. Account adjustments needed to implement TAS’s recommendation, when appropriate

     

  4. TAS will hold related documents until Appeals acknowledges and accepts the OAR for Appeals’ consideration. Once TAS receives notification that the OAR is accepted for consideration, TAS will forward related documents via Form 3210, Document Transmittal, as directed by the AARS team.
  5. TAS will clearly identify those OARs that require expedite processing based on the facts and circumstances of the case (as defined in IRM 25.30.2.7.1, OARs Requiring Expedite Processing).
  6. The AARS team will provide TAS with the name and telephone number of the Appeals manager or employee to whom an open case is assigned via secure messaging email within one workday of contacting the AARS team for an expedite processing OAR, see IRM 25.30.2.7.1, OARs Requiring Expedite Processing, and IRM 8.1.9.3, AARS Closed Case Referrals. See IRM 25.30.2.7.2, OARs Not Requiring Expedite Processing.
8.1.9.4.3 (02-26-2025)

Perfecting and Processing the OAR

  1. TAS employees will direct to the appropriate TAS Liaison all procedural or technical questions not directly related to an OAR that has already been referred. The TAS Liaison will decide, after consulting TAS subject matter experts, whether to contact the AARS team.
  2. If Appeals determines additional research or documentation is required on an OAR, the AARS team will contact the assigned TAS employee within one workday of the determination, and within one workday of the receipt of the OAR in the case of expedite processing OARs (see IRM 25.30.2.7.1), to obtain information and to negotiate the requested completion date. If the assigned TAS employee cannot provide the information within five workdays of the request, the AARS team or Appeals employee may return the OAR to TAS and the case will be closed out of the unit inventory. Appeals may provide TAS additional time to obtain the information, when appropriate. The AARS Team or Appeals employee will complete Section VI of Form 12412, Operations Assistance Request (OAR), indicating the reason(s) for the rejection, including that TAS did not timely provide necessary documentation upon request, and citing the IRM references (when applicable).
  3. If Appeals rejects an OAR for missing documentation, and TAS believes sufficient information has been provided, the TAS Liaison will discuss any disagreement with the AARS team within three workdays (or one workday if the OAR was an expedite processing OAR (see IRM 25.30.2.7.1)) of the receipt of the Form 12412, Operations Assistance Request (OAR), prior to elevating to the Local Taxpayer Advocate (LTA) in the originating TAS Office.
  4. The TAS employee and Appeals employee assigned the OAR will agree upon the timeframes for follow-up based on the facts and circumstances of each case.
  5. If additional time is needed to complete the OAR, the Appeals employee assigned to the OAR will contact the TAS employee prior to the negotiated completion date. If resolution of the taxpayer's case cannot be completed by the requested completion date, or by the negotiated completion date, the Appeals employee will elevate the matter to their manager. The TAS employee will immediately inform their manager of the situation. The TAS manager, working with the TAS Liaison in the initiating TAS office, will then contact the Appeals manager to discuss the reason(s) for the delay.
  6. If the Appeals employee assigned the OAR and the TAS employee cannot agree upon the appropriate resolution of the taxpayer's problem, while respecting the obligation of Appeals to independently resolve taxpayer controversies, the TAS employee and Appeals employee will elevate this disagreement to their immediate managers. See Delegation Order 13-2 on TAS's authority, which does not include the authority to overrule determinations made by other IRS functions having delegated authority. If an agreement on the appropriate resolution cannot be reached within three workdays, the managers will elevate the disagreement over the implementation of these provisions through the appropriate management channels within TAS and Appeals for resolution or consideration of a Taxpayer Assistance Order by the LTA.
  7. In accordance with IRM 13, Taxpayer Advocate Service, the assigned TAS employee is responsible for keeping the taxpayer/representative apprised of the progress of their case and will follow-up with the Appeals employee assigned the OAR for a status report, as necessary. The TAS employee assigned the case will follow up with the Appeals employee assigned the OAR if a response has not been received by the requested or negotiated completion date. The Appeals employee will follow Appeals procedures for contacting the taxpayer/representative. The Appeals employee assigned the OAR will discuss their findings and recommendations on the final disposition of the OAR, and will notify the assigned TAS employee prior to communicating the final decision to the taxpayer or issuing any closing documents. The TAS employee is responsible for communicating the final decision on the OAR to the taxpayer/representative after holding any necessary discussions with the appropriate Appeals personnel, recognizing Appeals’ obligation to independently decide the tax controversy case. Appeals will follow normal procedures for closing the appeals case, including issuing official closing documents to the taxpayer and providing a copy to TAS. Upon closing the OAR, the Appeals employee will complete Section VI of Form 12412, Operations Assistance Request (OAR), and return it to the TAS employee assigned the OAR case. The OAR must be returned within three workdays from the date all actions for the OAR have been completed and transactions input.
  8. Upon receipt of the Form 12412, Operations Assistance Request (OAR), from Appeals, TAS will close the OAR and, if required, upon TAS input of an adjustment or manual refund where such action has been approved in writing by Appeals (normally through return of the completed OAR) in accordance with TAS delegated authorities.
8.1.9.4.4 (02-26-2025)

OARs Requiring Expedite Processing

  1. TAS is responsible for identifying those OARs that require expedite processing. Requests for expedite processing will be made on a case-by-case basis and will be based on the facts and circumstances of the taxpayer’s case. TAS will generally request expedite processing of an OAR in those cases in which the failure to take the specific action requested will cause the taxpayer economic harm or burden, extended delays have occurred, repeated IRS failures to resolve the problem have taken place, the taxpayer is suffering significant health issues which may improve with earlier resolution, or when timeframes or statute consideration necessitate that case issues be worked sooner.
  2. When TAS determines an OAR requires expedite processing and sufficiently develops the OAR, the TAS employee will follow the procedures in IRM 8.1.9.3, AARS Closed Case Referrals, that require contact with the AARS team before sending the OAR. Any dispute about the AARS team’s determination on whether the case belongs in Appeals will be elevated to the managers of the employees. Once TAS issues an OAR, the AARS team will screen and acknowledge receipt of the OAR within one workday. Generally, Appeals will assign an expedite OAR and notify the TAS employee of that assignment within three workdays from the acknowledgment date. If more time is needed to assign the OAR, Appeals will notify TAS and provide TAS with an expected assignment date. The AARS team will notify the TAS employee of the assignment by secure messaging email, telephone, or fax. If the assigned Appeals employee determines more time is needed to complete the OAR, they will contact the assigned TAS employee to negotiate the earliest possible requested completion date.
8.1.9.4.5 (02-26-2025)

OARs Not Requiring Expedite Processing

  1. For cases that do not require expedite processing, the TAS employee will submit Form 12412, Operations Assistance Request (OAR), to the AARS team at the earliest possible date following procedures in IRM 8.1.9.3, AARS Closed Case Referrals. The AARS team will acknowledge receipt of the OAR via secure messaging, email, telephone, or fax within three workdays of receipt of the properly completed OAR. If the assigned Appeals employee indicates upon receipt of the OAR that they are unable to complete the OAR by the requested completion date, the TAS employee will contact the assigned Appeals employee to negotiate or renegotiate the earliest possible requested completion date.
  2. For OARs that do not require expedite processing, the AARS team will acknowledge receipt of the OAR via secure messaging email, telephone, or fax within three workdays of receipt of the properly completed OAR. If necessary, the Appeals employee assigned the OAR will negotiate with the TAS employee a reasonable timeframe for OAR resolution.
8.1.9.5 (01-21-2026)

Appeals Customer Service Telephone Line

  1. The AARS team manages the nationwide Appeals customer service telephone line: 855-865-3401. The customer service line is available to all those doing business with Appeals, whether they are internal or external customers. The AARS customer service line is available to receive messages 24 hours a day. The AARS team assists callers with a wide range of examination and collection issues, which pertain to open or closed Appeals cases, and refers callers to educational resources on appeals processes and procedures. For the customer service line, Appeals receives calls pertaining, but not limited to, the following case types:

    • Open or closed Appeals cases
    • Assigned or unassigned Appeals cases
    • Cases in transit to Appeals
    • Cases involving appeal rights and post-appeal rights

     

  2. If a taxpayer inquiry is related to a case that is not in Appeals’ jurisdiction, the AARS team will respond to the taxpayer via the Appeals auto dialer program. The auto dialer will inform the taxpayer that the case has not reached Appeals and will direct the taxpayer to contact the originating IRS function with which they have been communicating or the main IRS customer service line.

  3. When accepting calls or transcribing messages left on the customer service line, AARS team members will note the following information:

    • Name of the caller
    • Taxpayer identification number
    • Contact telephone number
    • Location of an internal customer, if known
    • Caller's identity (TAS representative, Appeals Officer (AO), taxpayer, taxpayer representative, etc.)
    • Summary of the content of the call or message

     

8.1.9.6 (07-24-2026)

Customer Service Emails

  1. The Appeals Customer Service email accounts are for members of TAS and internal customers only. Email inquiries are handled in the same manner as phone inquiries. See IRM 8.1.9.5, Appeals Customer Service Telephone Line.
  2. Per the SLA addendum, TAS is to use the *AP Inquiries email account.
  3. Other internal customers should also use the *AP Inquiries mailbox for Appeals inquiries.

  4. The *AP Inquiries email account is monitored Monday through Friday, from 7:00 a.m. to 3:00 p.m. Pacific time. The *AP ACCOUNT RESOLUTION email account is reviewed daily.

    Note:

    If either of the above mailboxes is temporarily unavailable, the alternate mailbox may be used.

     

8.1.9.7 (07-24-2026)

Controlling AARS Inventory

  1. AARS controls inventory and tracks their time on ACMS.
  2. Inventory is assigned as support requests on ACMS.

  3. AARS support requests contain fields for the AARS error code, initiator, and “PEAS category.” For more information, see:

    • Exhibit 8.1.9-1, AARS Error Codes Used to Reflect the Reason for Inquiry
    • Exhibit 8.1.9-2, AARS Initiator Source Fields
    • Exhibit 8.1.9-3, “PEAS Inventory” Support Request Fields

     

8.1.9.7.1 (07-24-2026)

Initial Actions on Closed Case Referrals

  1. All new cases need to be screened for any prior cases that are or were previously assigned to the AARS team, and to ensure that the case is closed by the APS Tax Examiner (TE) on ACMS before the AARS team starts any action on the case.

  2. To accept the case, it must have been closed by the APS TE on ACMS for a minimum of 30 calendar days. Cases not closed for the minimum number of days will not, generally, be accepted by the AARS team. If the case is open or has not been closed for the minimum number of days, the applicable following actions should be taken:

    1. If the referral is from an Appeals employee, reject it as an Appeals case that is open, or which has not been closed for the minimum number of days. See IRM 8.1.9.3(2), AARS Closed Case Referrals, if required closing actions by APS were incomplete.
    2. If the referral is an OAR, close it as a rejected OAR, and return a copy of the OAR to the AARS team member working the incoming OAR. Forward the original OAR to its originator, separately.
    3. If the referral is from the taxpayer or authorized representative, provide them with the name of the AO or PTM, and close the referral.

     

  3. Repeated cases on the same taxpayer, generally, will be assigned to the same AARS team member that was initially assigned to the taxpayer. For every case coming to the AARS team, once it has been determined that the case is not open and has also been closed for at least 30 days, the AARS team member will check ACMS records to see if a prior AARS case is evident. If a prior case on the taxpayer is evident, the new case will normally be assigned to the same AARS team member to whom the prior case was assigned. The new case should be presented to the team lead to have it assigned to the appropriate AARS team member.
  4. If the prior case was assigned to an AARS member who is no longer with the team, review the record for case assignment. The current AARS team member will retain the case.
  5. If approved closing instructions on E-5402 (Printable View) and/or Form 3870, Request for Adjustment, are needed to correct an account, the forms must be signed by an ATM or other official delegated to approve the action to be taken.
  6. All new cases must be loaded onto ACMS within 24 hours of receipt.
8.1.9.7.2 (07-24-2026)

ACMS Case Histories

  1. The first entry in ACMS must include comments regarding the Assessment Statute Expiration Date (ASED), Collection Statute Expiration Date (CSED), Refund Statute Expiration Date (RSED), and the 24-month OIC statute under IRC 7122(f), as provided by the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA). Compute and record the dates for each statute in the initial history entry. Any potential statute issues should be discussed here.
  2. Timely and accurate Case Action Record (CAR) documentation is required to support effective AARS case management. AARS must also use the suspense and follow-up options, as appropriate, to efficiently and effectively manage their open inventory.
  3. Record all contacts and/or case actions with respect to the case.

  4. When recording an OAR on a closed case:

    1. Record acknowledgement of the OAR, and
    2. Input a follow-up action for when the OAR is to be completed. This will ensure the completion date is not missed. If more time is needed for completion, promptly contact TAS with a new date.

     

8.1.9.8 (07-24-2026)

Accepting Assignment of Cases Open on the Appeals Case Management System (ACMS)

  1. As stated in IRM 8.1.9.3 (4)(c), AARS Closed Case Referrals, the AARS team typically does not accept referrals on cases that are open on ACMS. However, at the discretion of the Director, APS, in certain, rare circumstances, the AARS team may accept a referral of a case that is open on ACMS.

  2. Requests to the AARS team to take action on a case that is open on ACMS should be made by a support request to the AARS team, and should include, or be linked to, enough information for AARS to identify the case. The request should include:

    1. Taxpayer’s name and taxpayer identification number, if not available through the linked ACMS record;
    2. Brief description of the issue to be considered by the AARS team;
    3. Summary of the actions that have been taken to address the issue and why those actions have not been effective; and
    4. Reason APS cannot complete the actions.

     

  3. The AARS team manager will advise the ATM or PTM of the APS office handling the case whether the referral has been accepted. If accepted, the notification will state that the AARS team has accepted the case for action.
Exhibit 8.1.9-1 

AARS Error Codes Used to Reflect the Reason for Inquiry

Error Code DefinitionError CodeDefinition
Dec Doc-APP01Decision Document Issue: Appeals
Dec Doc-Counsel02Decision Document Issue: Counsel
F387003Form 3870 Issue
F527804Form 5278 Issue
Closing Docs05Closing Documents Issue: Form 5402, Form 3870, etc.
TC 48X06APS input TC48X incorrectly/not input
TC 52X07APS input TC 52X incorrectly/not input
Status (IRS)08IRS Personnel inquiry
Status (TP/POA)09TP/POA inquiry
Doc/Ltr Req10Requesting miscellaneous documents for TP/POA
Gen Asst-IRS11General assistance to an internal customer: Counsel, TAS, Disclosure, etc.
TP Ed12Explanation of procedures or processes
Blk 96X13Penalty sustained in Appeals - subsequent claim (tax) filed
Penalties14Miscellaneous Penalty issues
NPS/PS15Non-Petitioning Spouse/Petitioning Spouse adjustment issue
Premature Asmt16Issue with premature assessment: not abated, etc.
IDRS Action Incorrect17IDRS Action Incorrect: includes ascertain correct code issues, carryback/NOL codes, reference codes, Hold Code, Priority Codes, etc.
IDRS Action Not Input18Requested account adjustment(s) not input to IDRS
DDIA19Direct Debit Installment Agreement Issue
IA Not Input/ Incorrect20Installment Issue: not input or incorrectly input
Misc IA21Miscellaneous Installment Agreement Issue: taxpayer defaults on IA, or other reasons
MMIA22Manually Monitored Installment Agreement Issue
Int 6404(g) Susp23Interest Issue: 6404(g)
Int Carry-back24Interest Issue: Carry-back
Int May/SEQUA25Interest Issue: May/SEQUA
Int Net Rate26Interest Issue: Net rate
Int Other27Interest Issues Other: Large Corporate Underpayment (LCU) Interest
I/S28Innocent Spouse issue
Lien29Lien Issue: not input/needs filing, withdrawn action not taken, etc.
OIC APP30Offer in Compromise not closed correctly by Appeals
OIC Non-APP31Offer in Compromise not closed correctly by Collection
Payment/Credit32Payment/Credit/Credit Transfer Issue/Excess Collections
ST 7233Systemic Status 72 Issue
Det Change34Determination Change: ATE is changing determination
30 Day35Returning to APS due to closing < 30 days
CIT36Returning to Complex Interest Team to resolve interest issue
Unpostable37Unpostable on account causing back-end issues, referred to APS
Collection38Miscellaneous Collection issues not fitting into any other category
TFRP39Trust Fund Recovery Penalty Issue
Reject40Reject/Open - rejected back to originator for misc. reasons: case still open in Appeals, AQMS identified error, etc.
Misc41Miscellaneous Issue: An issue that doesn’t fit into any other category
Reserved42 
Reserved43 
Exhibit 8.1.9-2 

AARS Initiator Source Fields

  1. TP - Taxpayer
  2. APP - Appeals
  3. COL - Collection
  4. TAS - Taxpayer Advocate Service
  5. EXA - Exam
  6. OTH - Other
  7. CAM - Campus
  8. CSL - Counsel
  9. DIS - Disclosure
Exhibit 8.1.9-3 

“PEAS Inventory” Support Request Fields

  1. OAR - Operations Assistance Request
  2. CCRS - Closed Case Referrals
  3. CSI - Customer Service Inquiry