Part 8 - Appeals

 

This interim guidance (IG), IG for Cases in which Taxpayers Raise Arguments Regarding the Validity of a Treasury Regulation or Procedural Validity of an IRS Notice or Revenue Procedure, ensures consistent treatment in settling cases. This IG affects IRM 8.1.1 and is effective 9/14/2022.

Interim Guidance - Appeals Policy on Third Party Contacts, effective on 01/14/2022, provides guidance and notification to Appeals employees that third-party contacts are prohibited and should no longer be made. This guidance affects IRMs 8.1.6 and 8.20.6.

This Interim Guidance (IG), Reissuance of Appeals Electronic Case Files Initiative (ECFI) for Large Business & International (LB&I) Report Generation Software (RGS) Examination Cases Pilot, reissues IG AP-08-0921-0021, providing guidance for Appeals employees who are participating in the nationwide pilot program to test the paperless process for unagreed cases received from LB&I Examination. This IG is effective 9/25/2023, and affects IRMs 8.2.1, 8.2.2, 8.7.11, 8.20.5, 8.20.6 and 8.20.7.

This interim guidance (IG), Appeals Electronic Case Files Initiative (ECFI) for Small Business/Self-Employed (SB/SE) Field Examination Cases Implementation, provides guidance for Appeals employees who work unagreed cases from SB/SE Field Examination in paperless format. This IG is effective 9/22/2023 and affects IRMs 8.2.1, 8.20.5, 8.20.6 and 8.20.7.

This interim guidance (IG), Reissuance of Appeals Electronic Case Files Initiative (ECFI) for Small Business/Self-Employed (SB/SE) Field Examination Cases Pilot, reissues guidance for Appeals employees who are participating in the nationwide expanded pilot program to test the paperless process for unagreed cases received from SB/SE Field Examination. This IG affects IRMs 8.2.1, 8.20.5, 8.20.6 and 8.20.7. This IG is effective 3/22/2023 and expires 9/22/2023.

The IG memo, effective 8/28/2023, impacting IRM 8.20.5 and 8.4.4, changes how: Form 14121, No Change Certification, is transmitted by Correspondence Exam and IMF Automated Underreporter (AUR) to Appeals Account and Processing Support (APS), as well as how APS handles such forms upon receipt; and new information presented by petitioners and counsels of record is handled by Appeals technical employees on docketed cases originating from Correspondence Exam and IMF AUR.

This interim guidance (IG), Destroying Original Paper Case Related Documents, Post-Digitization, issues procedures and steps for all Appeals employees to follow when destroying original paper case related documents. The IG is effective on 8/5/2022 and it revises IRM Sections 8.6.1 and 8.22.4.

This interim guidance (IG), Documentation Upload Tool (DUT), dated 6/16/2023, is effective on 6/26/2023 and provides an overview of DUT and issues initial guidance on the use of this tool by the Independent Office of Appeals. All taxpayer-facing Appeals employees will have the option to receive information from taxpayers using DUT. This application provides a secure, simple process for taxpayers to electronically submit documents. This IG affects IRM 8.6.1.

This interim guidance (IG), Revised Guidance for Using Temporary Email Procedures to Send Case Files to Taxpayers per the Taxpayer First Act, ensures Appeals is aware they may send redacted case files via email. The IG is effective on 12/22/2022 and affects IRM sections 8.6.1 and 8.24.1.

This interim guidance (IG), Revised Procedures for Video Conferences, supersedes IG AP-08-0321-0009. This IG provides for the permanent adoption of video conferencing in Appeals and provides the current video technology used by Appeals. This IG affects IRM 8.6.1, was issued 3/22/2023, is effective 3/22/2023 and expires 3/23/2025.

This interim guidance (IG), Revision to Taxpayer First Act (TFA) Access to Case Files, is effective on 6/17/2022, informing employees of the requirement to provide specified taxpayers access to the nonprivileged portion of their case file per IRC 7803(e)(7). This IG affects IRMs 8.6.1 and 8.24.1.

This interim guidance, Taxpayer Digital Communications (TDC) – Mandatory Requirement to Offer Secure Messaging (SM), issues guidance on the mandatory requirement for Appeals Employees to offer taxpayers and representatives the option to use TDC SM. This guidance affects IRMs 8.6.1 and 8.24.1.

This interim guidance (IG), Approval to Accept Images of Signatures and Digital Signatures and to Receive Documents and Transmit Encrypted Documents by Email, supersedes IG AP-08-1221-0027 and continues the deviation procedures. This IG is effective 12/6/2022 and affects IRMs 8.6.4 and 8.21.3.

This IG, Appeals Reporting Data Needs Discontinuing the Requirement to Enter Certain Codes into Appeals Centralized Database System and Form 5402, Appeals Transmittal and Case Memo, is effective 9/22/2022 and affects IRMs 8.7.3, 8.7.11, 8.11.1, 8.11.6, 8.20.3, 8.20.5, 8.20.6, 8.20.7 and 8.22.9.

This guidance, effective 12/6/2023, is being issued to ensure that Appeals employees work TE/GE-sourced cases with new issues, new information, and new theories or alternative legal arguments consistently. This memorandum affects guidance in IRM 8.7.8.

This interim guidance memorandum, Appeals Procedures for Electronic Submissions to The Joint Committee on Taxation (JCT), is effective on 6/25/2022, and issues guidance on submitting JC reports electronically via secure email using a password protected zip file. This guidance affects IRM 8.7.9.

This interim guidance (IG), Interim Guidance Memorandum on Appeals Procedures for the Joint Committee on Taxation (JCT) Program, is being issued because the JCT Large Deficiency Letter contains procedures that are a deviation from current Appeals procedures and the JCT inquiry procedures have been modified. This IG also includes procedures for when an inquiry is received from the JCT. This IG is effective on 11/06/2023 and affects IRM 8.7.9.

This interim guidance (IG), Emailing Appeals' Classification Settlement Program (CSP) Agreements for Compliance Monitoring, provides guidance to send CSP agreements by email to the appropriate IRS unit for monitoring taxpayer compliance with CSP. The IG is effective 9/19/2022 and affects IRM 8.7.16.

This IG, Appeals Procedures Regarding Administrative Waiver–Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020, is effective 9/19/2022, regarding certain failure to file and certain international information penalties. This IG affects IRMs 8.11.1, 8.20.5 and 8.20.7.

This interim guidance (IG), Appeals Procedures for Considering First Time Abatement (FTA) Penalty Relief on International Penalties, is effective 12/7/2022 and clarifies Appeals procedures when considering the applicability of FTA on international penalty cases. The IG affects IRM 8.11.5.

This interim guidance (IG), FBAR Case Procedures Due to the Bittner v. United States Supreme Court Decision, provides revised Appeals procedures due to the recent U.S. Supreme Court decision in Bittner v. United States, updated payment processing procedures, and a temporary case shipping pause. This IG is effective 9/26/2023, and affects IRM 8.11.6.

This Interim Guidance (IG), Including Large Corporate Compliance (LCC) Returns in the Coordinated Industry Case (CIC) Category, provides Appeals procedures to include Large Corporate Compliance (LCC) returns in the Coordinated Industry Case (CIC) category. Because the LB&I guidance contains procedures that are a deviation from current Appeals procedures, this Appeals guidance is being issued. This guidance affects IRM 8.20.3, 8.20.5, 8.20.6 and 8.20.7, and is effective 4/11/2023.

This interim guidance (IG), IG for Collection Due Process Requests in the Rapid Response Appeals Process (RRAP) FY23-24, provides for an expansion test of the CDP RRAP procedures and makes refinements to the test process. The IG is effective 9/27/2022, and it affects IRMs 8.20.5, 8.20.7 and 8.22.6.

This IG, Processing Actions for Appeals Docketed Exam Casework, effective on 2/25/2022, provides guidance to APS employees who card-in and close Exam sourced docketed cases and petitioned Appeals-issued Statutory Notice of Deficiency cases. This guidance affects IRMs 8.20.5, 8.20.6 and 8.20.7.

This interim guidance (IG), Accept Transfers of Offers in Compromise (OIC) in Automated Offer in Compromise (AOIC), supersedes IG AP-08-0121-0001 for Appeals to accept OIC transfers in AOIC from Collection. The IG is effective on 12/22/2022 and it affects IRM sections 8.20.6 and 8.22.7.

This Interim Guidance (IG), Requiring Deadline Date to Petition Tax Court on Collection Due Process (CDP) Notices of Determination (NOD), provides guidance for Appeals Account and Processing Support (APS) staff who issue Notices of Determination on unagreed Collection Due Process (CDP) cases. APS personnel will enter the “file by date” in the portion of CDP Notices of Determination entitled “Last Day to File Petition with US Tax Court”. The IG affects IRM 8.20.6 and is effective 4/11/2023.

This IG, Electronic Collection Due Process (CDP) Case Management for Cases from SB/SE Field Collection, serves electronic (paperless) procedures on CDP cases worked by Appeals Officers, Account and Processing Support, Tax Examining Technicians, and field Revenue Officers located nationwide. When SB/SE Field Collection has uploaded cases electronically to Appeals, Appeals will continue to manage these new receipts electronically. This IG affects IRMs 8.20.7 and 8.22.5 and is effective 4/11/2023.

This interim guidance (IG), IG Memorandum on Public Inspection File for Accepted Offers in Compromise (OICs), is effective 8/23/2022 and provides guidance on the maintenance of the public inspection file required for OICs that are accepted by Appeals. The IG affects IRMs 8.20.7, 8.23.3 and 8.23.4.

This interim guidance (IG), Collection Due Process Case Procedures for Settlement Officers In Consideration of Farhy v. Commissioner for USC Title 26, Subtitle F, Chapter 61 Penalties, issues guidance for identification and handling of U.S. Code Title 26, Subtitle F, Chapter 61 penalties, and other non-frivolous arguments as a result of the U.S. Tax Court’s recent decision in Farhy v. Commissioner. This IG is effective 11/21/2023 and affects IRMs 8.22.5, 8.22.6 and 8.22.8.

This memorandum, effective 12/2/2021, provides guidance to Appeals employees on how and when to create an additional work unit for collection sourced cases. This affects guidance in IRMs 8.20.7, 8.22.7 and 8.22.8.

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, Change in Submission and Carding Process for Paperless Collection Appeals Program (CAP) Cases, is dated 5/25/2022 and effective on 6/1/2022. It provides guidance on the revised submission and carding process for CAP cases. This affects IRM sections 8.24.1 and 8.20.5.