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Part 8 - Appeals

This page contains interim guidance relating to instructions in IRM Part 8 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 8 Interim Guidance on Appeals Conference Practices 
The purpose of this memorandum is to make the Appeals conference policy in the affected IRMs consistent with the revised guidance in IRM 8.6.1, Conference and Issue Resolution, which is effective October 1, 2016 and applies to all cases received in Appeals on or after October 1, 2016.

IRM 8.4 Docketed EZ Answer Test 
The Office of Appeals, in partnership with the Office of Chief Counsel, is testing a streamlined process for answering small (S) docketed cases without the administrative file, using the petition and other materials Counsel secures. The EZ Answer test runs six months to determine resource savings.

IRM 8.4.2 Docketed EZ Close Expansion 
This expands the EZ Close process, previously tested in Ogden, to all Appeals offices in Campus locations. It is optional in all other Appeals offices. EZ Close streamlines the closing of Appeals settled docketed cases by transmitting electronic documents instead of case files for qualifying cases.

IRM 8.7.9 Joint Committee (JC) Staff Review Memorandum (SRM) Test
This guidance tests a streamlined Joint Committee (JC) Staff Review Memorandum (SRM) review process for involving the Appeals executives earlier in the planning and drafting SRM processes.

IRM 8.7.10 Excise Tax Dyed Fuel and Refusal Penalty Cases
This memorandum issues guidance on the closing procedures for Dyed Fuel and Refusal Penalty cases.

IRM 8.11.1 Appeals Team Managers Will Review and Sign Form 5402 for Assessed Penalty Cases Worked in Appeals
This memorandum adds a new requirement for the Appeals Team Manager (ATM) to review and sign Form 5402, Appeals Transmittal and Case Memo, for all assessed penalty cases worked in Appeals, except those worked by Appeals Team Case Leaders (ATCL).

IRM 8.20.5 Appeals Electronic 3210 (E3210) Test
From July 1, 2017, to October 31, 2017, Appeals will test the Small Business/Self Employed Corporate Data Initiative (CDI) Transmittal Database to determine the feasibility of using CDI to initiate an electronic 3210 and perform suspense, control, acknowledgment, retention and purge actions.

IRM 8.20.7 Electronic Storage of Offer in Compromise (OIC) Public Inspection Files (PIF)
This memorandum provides guidance to Appeals employees for creating, uploading and reviewing electronic public inspection files for offers-in-compromise accepted by Appeals.

IRM 8.20.7 Electronic Transmittal of Forms 5402 and Appeals Case Memos for SB/SE Field and Specialty Examination Cases
This guidance provides procedures for Account and Processing Support (APS) to electronically transmit Forms 5402 and Appeals Case Memos to SB/SE Field Examination for cases with Primary Business Codes 201 through 207 and SB/SE Specialty Exam cases with Primary Business Codes 212 through 214.

IRM 8.20.7 Interim Guidance for Account and Processing Support APS Offer Acceptance Report for Offer in Compromise Cases
This memorandum issues guidance for Appeals Account and Processing Support (APS) to place the date of acceptance in the top right hand margin of the redacted copy of Form 7249, Offer Acceptance Report, for association with the redacted Transcript Delivery System (TDS) or MFTRAX transcripts.

IRM 8.20.7 Paperless e-file Case Closing Procedures
This memorandum provides guidance on the case closing procedures for the paperless process for e-file cases originating from Electronic Products and Services Support in Andover. The guidance in this memorandum was previously issued as part of AP-08-0915-0007, Paperless e-file Case Procedures.

IRM 8.22.5 Interim Guidance for Requesting Non-Appeals Issued Statutory Notice of Deficiency (SNOD) and Certified Mail Listing (CML)
This memorandum provides guidance to Appeals employees on using the Appeals Case Support Intake page on SharePoint to request a copy of a non-Appeals issued Statutory Notice of Deficiency and/or related Certified Mail Listing. A designated expeditor will secure the requested documents.

IRM 8.22.5 Paperless Collection Due Process (CDP) Case Work
This interim guidance relates to paperless procedures on CDP cases worked by Appeals Technical Employees (ATE), Account and Processing Support (APS), Tax Examining Technicians (TE), and Automated Collection System Support (ACSS) Employees located in the Fresno Campus.

IRM 8.23.2 Initial Case Actions for Offer in Compromise Cases
Abstract:  Within 30 days of receipt of an Offer in Compromise case, the assigned Appeals technical employee will review the statute and send to the taxpayer a letter acknowledging receipt of the case in Appeals and scheduling a conference.

IRM 8.23.4 Interim Guidance on Automated Offer in Compromise AOIC Transcript Access
This memorandum is effective 4/25/2016, affects IRM 8.23.4, and issues guidance to Appeals employees who will request and secure redacted and unredacted case transcripts using the Automated Offer in Compromise (AOIC) database.

IRM 8.23.4 Revised Appeals Team Manager Signature Requirements for Offer in Compromise, Collection Appeal Program and Trust Fund Recovery Penalty Cases
This memorandum clarifies Trust Fund Recovery Penalty (TFRP) case guidance in AP-08-0417-0003 and reissues guidance in AP-08-0417-0003 not yet incorporated into the affected IRM sections on Offer in Compromise, Collection Appeal Program and TFRP cases. This memorandum supersedes AP-08-0417-0003.

IRM 8.23.4.2 Interim Guidance on Automated Offer in Compromise (AOIC) Transcript Access (AP-08-1215-0010.pdf /media/99820)
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.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.