This memorandum serves as interim guidance on new requirements for the Appeals Team Case Leader Team Manager (ATCLTM). The ATCLTM will sign Form 5402, Appeals Transmittal and Case Memo, for cases worked in Appeals Team Case Leader Operations, to confirm that the ATCLTM has no proposed changes.
This memorandum issues guidance on a process to consolidate initial conference procedures for non-docketed and docketed examination work streams and Trust Fund Recovery Penalty cases (both pre-assessment and post-assessment).
The purpose of this memorandum is to issue guidance regarding the managerial requirement to observe one or more revenue officer face to face taxpayer contacts when the revenue officer is participating in an approved Virtual Field Inventory Process Improvement Team (FIPIT) Pilot.
Revisions to IRM 1.55.6 were made to add the requirement to provide appropriate supporting documentation for each PCA reported as Implemented/Closed (Completed) at the time managements response to a GAO or TIGTA audit report is signed.