Part 8 - Appeals

This interim guidance (IG), New feature code for cases related to the COVID-19 Major Disaster Declaration under IRC 7508A, provides procedures for the use of new feature code “AK” for cases related to the COVID-19 Major Disaster Declaration under IRC 7508A.

This interim guidance (IG), Temporary Case Actions by Case Support, Collection Appeals, Examination Appeals, and Specialized Examination Programs and Referrals (SEPR) relating to the ACMS Release 2 Launch and Data Migration, provides temporary procedures for employees within Collection Appeals, Examination Appeals, and SEPR as well as Case Support employees working cases in the Appeals Centralized Database System (ACDS). The IG affects IRM 8 and is effective 8/24/2026.

This IG, Appeals Case Management System (ACMS) procedure update for IRM 8.1.1, Appeals Operating Directives and Guidelines, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS.

This interim guidance (IG), ap-08-0626-0016, Handling requests for relief related to the COVID-19 Major Disaster Declaration under IRC 7508A, provides guidance to employees of the IRS Independent Office of Appeals (Appeals) regarding taxpayer requests for relief arising from the COVID-19 Major Disaster Declaration under IRC 7508A. The IG affects IRM 8.1.1 and is effective 6/22/2026.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.1.3, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.1.3.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.1.7, AQMS Purpose and Guidelines, provides general information for ACMS detailed in IRM 8.1.7, AQMS Purpose and Guidelines. The IG affects IRM 8.1.7 and is effective 7/27/2026.

This interim guidance, Appeals Case Management System (ACMS) procedure update for IRM 8.1.8, Employee Tax Compliance cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.1.8 and 8.20.6.

The IRS Independent Office of Appeals (Appeals) is updating the customer service telephone line.

This interim guidance (IG), Closed Case Referrals, updates the timeframe from 30 days to 90 days when AARS works a closed case referral. During the 90-day period after closure on the Processing Employee Automated System (PEAS), AARS forwards the closed case referral to APS for resolution. This IG affects IRM 8.1.9 and is effective 7/9/2025.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.1.10, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.1.10.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.2.2, Statutory Notice of Deficiency Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.2.2.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.2.3, Related, Whipsaw and Inactive Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.2.3.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.4.1, Procedures for Processing and Settling Docketed Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.4.1.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.4.2, Campus Appeals Docketed Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.4.2.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.4.4, Examination Assistance Requests, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.4.4.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.6.1, Conference and Issue Resolution, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.6.1.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.6.1, Conference and Issue Resolution, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.6.1.

This interim guidance (IG), Creating Issues in the Appeals Case Management System (ACMS), provides new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG affects IRM 8.6.1 and is effective 7/31/2026.

This interim guidance (IG) on updated Appeals conference options, updates the conferencing formats available in the Independent Office of Appeals (Appeals) to streamline and modernize practices. This IG is effective May 16, 2025, and it affects IRM 8.6.1.

This memorandum provides guidance to IRS Independent Office of Appeals (Appeals) employees regarding Compliance and Counsel participation in conferences.

This interim guidance (IG), Revised interim guidance on Document Upload Tool (DUT), This guidance supersedes memorandum AP-08-0623-0006 issued on June 16, 2023. It provides continuing guidance on the use of DUT (formerly referred to as Documentation Upload Tool) by the IRS Independent Office of Appeals (Appeals) employees. This IG is effective 5/16/2025 and affects IRM 8.6.1.

This interim guidance (IG), Revised Procedures for Secure Messaging, supersedes IG AP-08-0622-0008, Taxpayer Digital Communications – Mandatory Requirement to Offer Secure Messaging, dated 6/29/2022, and provides guidance until the affected IRMs are published. This IG is effective on 8/26/2024 and affects IRMs 8.6.1 and 8.24.1.

This interim guidance (IG), Appeals procedures for Large Business & International
(LB&I) Issue Management System (IMS) electronic cases returned to LB&I as premature or improper referrals, provides interim guidance for Appeals employees who return electronic IMS cases to LB&I as premature or improper referrals. This IG is effective 4/4/2024 and affects IRMs 8.6.2 and 8.20.7.

This interim guidance, Processing cases in which Appeals’ conclusion is inconsistent with an IRS position and evaluating Actions on Decisions for litigating hazards, issues guidance on processing cases in which the conclusion reached by the IRS Independent Office of Appeals on any issue is inconsistent with an IRS position, and considering Office of Chief Counsel-issued Actions on Decisions when evaluating litigating hazards. This IG affects IRM 8.6.3 and IRM 8.6.4 and is effective 3/11/2026.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.6.4, Reaching Settlement and Securing an Appeals Agreement Form, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.6.4.

This interim guidance, Appeals Case Management System (ACMS) procedure update for IRM 8.7.13, e-file Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.7.13.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.7.4, Appeals Estate and Gift Tax Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.7.4.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.7.5, Transferee and Transferor Liabilities, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.7.5.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.7.6, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.7.6.

This interim guidance (IG), AP-08-0426-0013, Collection Due Process (CDP) Bankruptcy Suspense Procedures, provides procedures for suspending CDP or equivalent hearing (EH) cases with open bankruptcy estates. This IG is effective 4/22/2026 and affects IRMs 8.7.6, 8.22.6, 8.20.13, 8.20.14 and 8.20.16.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.7.7, Claim and Overassessment Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.7.7.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.7.8, Tax Exempt and Government Entities (TE/GE) Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.7.8.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.7.9, Joint Committee (JC) Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.7.9.

This memorandum updates IRM 8.7.9 to remove the manual submission process to the JCT and removes the use of Form 4081. Submission to the JCT is no longer done manually; therefore, the manual submission process is removed, and references to Form 4081 are removed. This IG affects IRM 8.7.9, and it is effective 3/24/2026.

This interim guidance (IG),Appeals Case Management System (ACMS) procedure update for IRM 8.7.10, Excise Tax and IRA Adjustments, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.7.10.

This interim guidance, Appeals Electronic Case Files Initiative (ECFI) for Small Business/Self-Employed (SB/SE) Excise Tax Cases Implementation To provide Appeals Technical Employees (ATEs), Appeals Team Managers (ATMs), and Account and Processing Support (APS) employees the steps and procedures for paperless excise tax cases received from SBSE. This IRM is effective 6/3/2025 and affects IRMs 8.7.10, 8.20.5, 8.20.6, and 8.20.7.

This interim guidance, Appeals Case Management System (ACMS) procedure updates for IRM 8.7.14, Freedom of Information Act (FOIA) Administrative Appeal Cases, provides general information for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS, and case processing improvements. This IG affects IRM 8.7.14 and is effective 7/27/2026.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.7.15, Administrative Cost and Qualified Offer Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.7.15.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.7.18, Return Preparer Misconduct Cases, provides general information for ACMS detailed in IRM 8.7.18, Return Preparer Misconduct Cases. The IG affects IRm 8.7.18 and is effective 7/27/2026.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.7.19, Net Rate Netting Procedures for Appeals, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.7.19.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.7.20, Appeals Cases Involving Shared Responsibility Payment (SRP) Under IRC 5000A, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.7.20.

This guidance provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics.

This Interim Guidance (IG) issues guidance on updated Account and Processing Support (APS) procedures for the Audit Information Management System (AIMS) Status 71 and 81 List until IRM 8.10.1, Internal Reports, is published. This IG is effective 1/23/2026, and it affects IRM 8.10.1.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.10.3, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.10.3.

This interim guidance (IG), Appeals Case Management System (ACMS) and One Big Beautiful Bill Act (OBBBA) updates for IRM 8.11.1, Return Related Penalties in Appeals, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.11.1.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.11.3, Return Preparer Penalty Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.11.3.

This interim guidance, Appeals Case Management System (ACMS) procedure updates for IRM 8.11.4, Penalty Appeals (PENAP). This guidance provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals new case management system, ACMS.

This interim guidance (IG), Appeals Case Management System (ACMS), barred refunds, and IRC 6038A penalty relief updates for IRM 8.11.5, International Penalties, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.11.5.

This Interim Guidance (IG) provides Appeals procedures due to the U.S. Supreme Court decision in Bittner v. United States and prescribes the use of a new assessment statute consent form. This IG is effective 2/9/2026, and it affects IRM 8.11.6.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.11.7, Abusive Transaction Penalties, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.11.7.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.11.8, Miscellaneous Penalties, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.11.8.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.13.1, Processing Closing Agreements in Appeals, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.13.1

This interim guidance, Appeals Case Management System (ACMS) procedure update for IRM 8.17.2, General Settlement and Rule 155 Computations, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG affects IRM 8.17.2 and is effective 7/27/2026.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.17.4, Notices of Deficiency, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG affects IRM 8.17.4 and is effective 7/27/2026.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.19.1, Procedures and Authorities, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 8/20/2026 and affects IRMs 8.19.1.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.19.2, Managers/TEFRA Resources, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 8/20/2026 and affects IRM 8.19.2.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.19.6, Partner Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 8/20/2026 and affects IRM 8.19.6.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.19.7, Administrative Adjustment Request, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 8/20/2026 and affects IRM 8.19.7.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.19.9, Non-TEFRA Procedures, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 8/20/2026 and affects IRM 8.19.9.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.19.9, Non-TEFRA Procedures, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 8/20/2026 and affects IRM 8.19.9

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.19.10, Receipt, Assignment, and Consideration of TEFRA Partnership Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 8/20/2026 and affects IRM 8.19.10

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.19.11, Agreed TEFRA Partnership Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 8/20/2026 and affects IRM 8.19.11

This interim guidance, Appeals Case Management System (ACMS) procedure updates for IRM 8.19.12, Final Partnership Administrative Adjustment, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 8/20/2026 and affects IRM 8.19.12.

IRM 8.19.13 Appeals Case Management System (ACMS) procedure updates for IRM 8.19.13, Docketed and Department of Justice Cases

This interim guidance, Appeals Case Management System (ACMS) procedure updates for IRM 8.19.14, Bipartisan Budget Act of 2015 Procedures, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 8/20/2026 and affects IRM 8.19.14.

This interim guidance (IG), Appeals Account and Processing Support (APS) Paperless Procedures for Doubt as to Liability (DATL) Offers in Compromise (OIC) from Small Business/Self-Employed (SB/SE) Field Examination, provides procedures for APS Tax Examiners (TEs) carding-in and closing electronic (paperless) DATL OIC from SB/SE Field Examination. The IG affects IRM 8.20.5 and 8.20.7, and is effective 4/16/2025.

This interim guidance (IG), Interim Guidance for Collection Due Process (CDP) requests in the Rapid Response Appeals Process (RRAP), supersedes IG AP-08-0922-0016, Interim Guidance for Collection Due Process (CDP) Requests in the Rapid Response Appeals Process (RRAP) FY23-24, and provides guidance until the affected IRMs are published. This IG is effective on 9/23/2024 and affects IRMs 8.20.5, 8.20.7 and 8.22.6.

This interim guidance, New IRM processes for Employee Retention Credit (ERC) cases and ERC claim cases, updates IRM 8.20.5.9, Audit Reconsideration Case Carding, and IRM 8.20.5.10.1.1, Claim or Overassessment Case Carding, to provide guidance on using appropriate feature codes (FC) and LOC11 dates for ERC cases and ERC claim cases. This IG affects IRM 8.20.5 and is effective 3/20/2026.

This interim guidance, New IRM Processes for Employee Retention Credit (ERC) Cases and ERC Claim Cases, updates IRM 8.20.5.9, Audit Reconsideration Case Carding, and IRM 8.20.5.10.1.1, Claim or Overassessment Case Carding, to provide guidance on using appropriate Feature Codes (FC) and LOC11 dates for ERC cases and ERC claim cases. This guidance is effective 4/18/2025 and affects IRM 8.20.5.

This interim guidance (IG), Use of RC Feature Code in Collection Due Process (CDP) Cases for the Employee Retention Credit (ERC), provides instructions to input the RC feature code for CDP cases and related work unit(s) (WUNO(s)) where the ERC is at issue. The IG is effective 4/18/2025 and affects IRM 8.20.5.

This memorandum issues guidance (IG) on the mandatory use of the IRS Chief Financial Office’s (CFO’s) Automated Form 2859 Portal for Tax Examiners (TEs) and Processing Team Managers (PTMs) in Account and Processing Support (APS) when initiating quick, prompt, or jeopardy assessments. This IG is effective 4/9/2025 and affects IRM 8.20.6, 8.20.7 and 8.21.2.

This interim guidance (IG) AP-08-0426-0012, reissues guidance AP-08-0424-0007, Obsoleting Form 14640, Addendum to Form 656, and Amending Offers in Compromise (OIC). The IG is effective 4/22/2026 and affects IRMs 8.20.6, 8.20.7, 8.22.4, 8.22.7, 8.22.9, 8.23.3 and 8.23.4.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure guidance for new IRM 8.20.16, Collection Closing Procedures, updates Account and Processing Support (APS) closing procedures for Collection-based workstreams. This guidance reflects the functionality and process changes for the IRS Independent Office of Appeals (Appeals) new case management system, Appeals Case Management System (ACMS). This IG affects IRM 8.20.7 and (new) IRM 8.20.16, and it is effective 2/20/2026.

This interim guidance (IG), Reinstatement of Compliance Secured Installment Agreements (IA) as part of a Collection Due Process (CDP) Lien Hearing, provides instructions for reinstating IAs on the Integrated Data Retrieval System (IDRS) that were secured by Compliance prior to the taxpayer filing a request for a CDP lien hearing. This IG is effective 4/18/2025 and affects IRMs 8.20.7 and 8.22.7.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.20.13, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 12/2/2025 and affects IRM 8.20.13.

This interim guidance (IG), New feature code for cases related to the COVID-19 Major Disaster Declaration under IRC 7508A, provides procedures for the use of new feature code “AK” for cases related to the COVID-19 Major Disaster Declaration under IRC 7508A.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.20.14, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 12/2/2025 and affects IRM 8.20.14.

This interim guidance (IG), ap-08-0626-0015, Updated guidance for entering power of attorney (POA) information on the Appeals Case Management System (ACMS), provides instructions to Appeals Processing & Support (APS) employees regarding when to input or not input POA information in ACMS. These instructions ensure systemic notices are sent to representatives only when properly authorized. The IG affects IRM 8.20.14 and is effective 6/16/2026.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.20.15, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 12/2/2025 and affects IRM 8.20.15.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.21.1, General Statute Responsibility, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.21.1.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.21.2, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 12/12/2025 and affects IRM 8.21.2.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.21.3, Appeals Technical Employees Statute Responsibility, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRM 8.21.3

IRM 8.21.4 Appeals Case Management System (ACMS) procedure update for IRM 8.21.4, Appeals Management Statute Responsibility

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.21.5, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.21.5.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.7.3, Domestic and International Operations Programs, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 8/20/2026 and affects IRM 8.7.3.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.21.6, Statute Information on TEFRA Cases, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 8/20/2026 and affects IRM 8.21.6.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure update for IRM 8.21.7, Barred Statute Procedures, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.21.7.

This interim guidance (IG), Appeals Case Management System (ACMS) procedures for document generation, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects various IRMs.

This interim guidance (IG), Appeals Case Management System (ACMS) General Guidance, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.4, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.22.4.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.5, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.22.5.

This memorandum issues guidance until IRM 8.22.5 is published on finding and remedying statutorily prohibited levies issued by Small Business/Self-Employed (SB/SE) Collection in violation of the IRC 6330 stay on enforcement action.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.6, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.22.6.

This interim guidance memorandum (IG), Accepting transfers of Offers in Compromise (OIC) in Automated Offer in Compromise (AOIC), supersedes IG AP-08-1222-0019, and serves as procedures when OICs are transferred from AOIC to Appeals Technical Employees in Collection Due Process cases. The IG affects IRM 8.22.7 and is effective 7/15/2025.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.7, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.22.7.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.7, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.22.7.

This interim guidance (IG), Paperless (electronic) Offer in Compromise (OIC) procedures for Account and Processing Support (APS), Shared Team of Administrative and Redaction Support (STARS), and Appeals
Technical Employees (ATEs). This memo provides guidance to allow for paperless (electronic) procedures for all OIC cases to be electronically transmitted to the Independent Office of Appeals (Appeals). This IG is effective 4/9/2026 and affects IRM 8.22.7, 8.20.14 and 8.27.1.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.8, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/20 and affects IRM 8.22.8.

IRM 8.22.8 Collection Appeals (CA) Pilot – Working Specified Collection Due Process (CDP) Liability Referrals In-House

This interim guidance (IG), Revised Procedures on Liability Referrals in Collection Due Process (CDP) Hearings, covers creation and assignment of liability work unit numbers (WUNOs), appropriateness of transfers to Examination Appeals, providing sufficient documentation for the liability issue raised, multiple referrals on the same collection case, and the possibility of Collection Appeals working the liability issue. The IG affects IRM 8.22.8 and 8.20.5 and is effective 7/7/2025.

This interim guidance (IG) Temporary Closing Procedures for Collection Due Process (CDP) Cases with Liability Referrals, provides a workaround for case closure processes regarding CDP work units with liability referral work units during the pre-migration and migration period for the new Appeals Case Management System (ACMS). This IG is effective 10/1/2025 and affects IRMs 8.22.8, 8.20.5 and 8.20.7.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.9, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.22.9

This interim guidance (IG), Remanded Collection Due Process (CDP) Cases in the Appeals Case Management System (ACMS), provides temporary procedures to follow when a CDP case is remanded to Collection Appeals from the United States Tax Court. These procedures supplement published guidance in IRM 8.22.9.16, Remand, and its subsections regarding the former Appeals Centralized Database System (ACDS) terminology and actions. The IG affects IRM 8.22.9 and is effective 7/10/2026.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.23.2, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.23.2.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.23.3, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.23.3.

The purpose of this guidance is to allow for the use of AOIC by employees to secure transcripts that meet the redaction requirement for the Offer in Compromise public inspection file.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.23.4, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025.

This interim guidance (IG), 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, provides steps and procedures to work, and process, appeals of paperless rejected DATL OICs received from SB/SE Field Examination. This IG affects IRM 8.23.7; it has an effective date of May 9, 2025.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.23.7, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.23.7

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.24.2, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.24.2.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.25.1, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.25.1.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.25.2, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.25.2.

This interim guidance (IG), Procedural updates for Small Business/Self-Employed (SB/SE) Fast Track Settlement (FTS) Program, provides procedures for the Independent Office of Appeals (Appeals) on the SB/SE FTS Program, incorporating both temporary and permanent changes. The IG affects IRM 8.26.2 and is effective July 16, 2026.

The interim guidance (IG), Updated Appeals Procedures for Large Business and International (LB&I) Fast Track Settlement (FTS) and Compliance Assurance Process (CAP) FTS, provides current procedures for the IRS Independent Office of Appeals (Appeals) on the LB&I FTS and CAP FTS Programs, incorporating both temporary and permanent changes. The IG affects IRM 8.26.1 and 8.26.8 and is effective 7/27/2026.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.26.3, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.26.3.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.26.3, Fast Track Mediation for Collection Cases, provides general information for ACMS detailed in IRM 8.26.3, Fast Track Mediation for Collection (FTMC) Cases, and supersedes AP-08-1125-0027, Appeals Case Management System (ACMS) procedure updates for IRM 8.26.3, Fast Track Mediation for Collection Cases. The IG affects IRM 8.26.3 and is effective 9/3/2026.

This memorandum provides interim guidance to Appeals employees on changes to PAM procedures that will be implemented and evaluated as part of the PAM Pilot Program.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.26.9, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.26.9.

This interim guidance, Appeals Case Management System (ACMS) procedure update for IRM 8.26.11, Rapid Appeals Process (RAP), provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The guidance also includes changes related to the transition of Alternative Dispute Resolution (ADR) program management responsibilities to the ADR Program Management Office (ADR PMO). The IG affects IRM 8.26.11

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.27.1, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.27.1.

This interim guidance (IG), Updated Interim Guidance on Appeals Case Management System (ACMS) procedure updates for IRM 8.27.1, Administrative Support, Case Processors, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.27.1.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.27.2, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.27.2

This interim guidance (IG), Updated Interim Guidance on Appeals Case Management System (ACMS) procedure updates for IRM 8.27.2, Redaction Support, provides changes in terminology and new processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. The IG is effective 7/31/2026 and affects IRMs 8.27.2.

This interim guidance (IG), Appeals Case Management System (ACMS) procedure updates for IRM 8.7.17, Appeals Remittance Procedures, provides general information about ACMS detailed in IRM 8.7.17, Appeals Remittance Procedures. This IG affects IRM 8.7.17 and is effective 7/27/2026.