Part 8 - Appeals

IRM 8.4 Docketed EZ Answer Test - Effective 12/17/2018 (PDF)

Interim Guidance, Docketed EZ Answer Test, is effective 12/17/2018 and provides updated guidance to Appeals and the Office of Chief Counsel in processing and considering cases that are part of the EZ Answer Test. IRMs affected include 8.4 and 8.20.

IRM 8.4.1 Docketed EZ Close Expansion II (PDF)

Interim Guidance, Docketed EZ Close Expansion II, effective 2/21/2019 provides guidance to Appeals and Chief Counsel regarding the expansion of the EZ Close process to all docketed cases that are settled by Field and Campus Appeals offices. This guidance affects IRM 8.4.1, 8.4.2, 8.20.6.

IRM 8.4.1 Reissuance of Interim Guidance on Initial Conference Procedures for Liability, Penalty Appeals and Innocent Spouse Cases - 07/09/2019 (PDF)

Interim guidance was reissued, effective 7/9/2019, regarding Initial Conference Procedures for Liability, Penalty Appeals and Innocent Spouse Cases. This guidance affects multiple IRMs and consolidates initial case actions associated with the validation of case data.

IRM 8.6.1 Appeals Conference Procedures (PDF)

Interim guidance on Appeals Conference Procedures, effective 11/30/2018, provides guidance for in-person conference procedures on Appeals Campus cases, eliminating the case assistance procedures offered to taxpayers as a substitute for an in-person conference. This guidance affects multiple IRMs.

IRM 8.6.1 - Appeals Conference Procedures, Dated 10/13/2017 (PDF)

This memo modifies and supersedes the guidance in AP-08-0916-0008 by removing the requirements to (1) limit in-person conferences to cases that satisfy certain criteria and (2) obtain Appeals Team Manager concurrence in advance.

IRM 8.6.1 Reopening Closed IRC 4980H Employer Shared Responsibility (PDF)

This memorandum issues guidance on the reopening of IRC 4980H employer shared responsibility payment (ESRP) issues previously closed by Appeals. This guidance is effective on 2/2/2018 and will be incorporated into IRM 8.6.1.

IRM 8.6.4 Reissuance of Interim Guidance on Specific Dollar Settlements - 07/01/2019 (PDF)

This interim guidance, Reissuance of Interim Guidance on Specific Dollar Settlements-07/01/2019, is effective on 7/1/2019 and reissues guidance to implement specific dollar settlements for Appeals resolutions. This guidance affects IRM Sections 8.6.4 and 8.20.7.

IRM 8.7.3 Appeals Coordinated Issue Definition Change (PDF)

This interim guidance memorandum, Appeals Coordinated Issue Definition Change, is effective on 5/23/2018 and revises IRM 8.7.3. The definition change streamlines the issue coordination process and reduces confusion over terminology

IRM 8.7.6 Issuing Closing Letters on Collection Due Process and Equivalent Hearing Cases with an Open Bankruptcy Petition (PDF)

This memo, Issuing Closing Letters on Collection Due Process and Equivalent Hearing Cases with an Open Bankruptcy Petition, is effective 5/24/2018 and revises multiple IRMs. It discontinues the process of issuing closing letters for these cases when the bankruptcy automatic stay is in effect.

IRM 8.7.9 Joint Committee (JC) Staff Review Memorandum (SRM) Test (PDF)

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 8.7.13 Carding In e-file Cases Without an Assigned Electronic Filing Identification Number (EFIN) (PDF)

This interim guidance, effective on 7/15/2019, serves as guidance for carding in e-file cases without an assigned Electronic Filing Identification Number (EFIN). This guidance affects IRM sections 8.7.13 and 8.20.5 and will be used by Account and Processing Support and Appeals Technical Employees.

IRM 8.7.16 Employment Tax Procedures for IRC 7436 Wage Issues (PDF)

This memorandum issues guidance to Appeals employees regarding a change in procedures for identifying and closing employment tax cases involving determinations subject to review by the United States Tax Court pursuant to Internal Revenue Code section 7436.

IRM 8.7.21 Employer Shared Responsibility Payment (ESRP) Cases Under (PDF)

This memorandum provides new procedural guidance to Appeals Technical Employees (ATEs) in employer shared responsibility payment (ESRP) cases under IRC Section 4980H. This guidance is effective on 2/2/2018 and will be incorporated into IRM 8.7.21.

IRM 8.10.1 Retirement of Appeals Diagnostics and Balanced Appeals Measures Report System (D&BAM/DBAM) & Appeals Ad-Hoc (PDF)

This memo is effective 5/15/2018 and revises IRM 8.10.1 regarding the retirement of Appeals Diagnostics and Balanced Appeals Measures Report System (D&BAM/DBAM) & Appeals Ad-Hoc. Reports previously contained in standalone D&BAM Classic will now be available as Web Intelligence (WEBI) reports.

IRM 8.11.1 Reissuance of Interim Guidance: Appeals Team Managers Will Review and Sign Form 5402 for Assessed Penalty Cases Worked in Appeals (PDF)

Interim Guidance, effective 3/1/2019, adds a requirement in IRM 8.11.1 and 8.11.4 for the Appeals Team Manager to review and sign the Form 5402 as part of the case closing process for all assessed penalty cases not worked by Appeals Team Case Leaders.

IRM 8.19 Bipartisan Budget Act of 2015 (PDF)

Interim Guidance, Bipartisan Budget Act (BBA) of 2015, is effective 3/25/19 and provides interim guidance to Appeals employees on the new BBA partnership audit procedures. This guidance affects IRM 8.19.

IRM 8.20.5 Accepting Audit Inventory Management System (AIMS) Controls on Doubt as to Liability Offers in Compromise (PDF)

This interim guidance, Accepting Audit Inventory Management System Controls on Doubt as to Liability (DATL) Offers in Compromise, is effective 12/12/2018 and instructs Account and Processing Support how to establish DATL offers on the Appeals Centralized Database System. It affects IRM 8.20.5.

IRM 8.20.5 Account and Processing Support (APS) Guidelines for Employer Shared (PDF)

This memorandum provides guidance for Account and Processing Support (APS) employees on employer shared responsibility payment (ESRP) cases received in Appeals. This guidance is effective on 2/2/2018 and will be incorporated into IRM Sections 8.20.5 and 8.20.7.

IRM 8.20.5 Shared Responsibility Payment (SRP) Instructions to Appeals Technical Employees (ATE), and Account and Processing Support (APS) Tax Examiners (TE) (PDF)

Interim guidance effective 4/1/2019 provides guidance to Appeals employees to assist in determining whether the Shared Responsibility Payment (SRP) rules apply to cases in inventory, statutes, carding-in, and closing cases that have SRP as an issue. This affects IRMs 8.20.5, 8.20.7, 8.21.3 & 8.7.20.

IRM 8.20.6 Electronic Legal Sufficiency Review of Offers in Compromise (PDF)

An IG, Electronic Legal Sufficiency Review of Offers in Compromise, effective 4/23/18, was issued to provide guidance to Appeals employees regarding the procedures that allow for the electronic transmission of OIC case files to and from Chief Counsel. The IG affects IRMs 8.20.6, 8.22.9 and 8.23.4.

IRM 8.20.7 Automated Offer in Compromise (AOIC) Generated Form 7249 and Electronic Public Inspection File (PIF) in AOIC - APS Guidance (PDF)

Interim guidance, effective 6/29/2019, provides procedures to Account Processing and Support employees to generate a “dummy” Form 7249 and Public Inspection File at case closure. Previously, these forms have been prepared by the Appeals Technical Employees. This guidance affects IRM 8.20.7.

IRM 8.20.7 Change in Procedures for Public Inspection Files (PIF) for Accepted Offers in Compromise (OIC) (PDF)

Interim guidance effective 5/8/2018 was issued to revise IRMs 8.20.7, 8.22.9 and 8.23.4 regarding Change in Procedures for Public Inspection Files (PIF) for Accepted Offers in Compromise (OIC). It alerts Appeals employees to a change to redacted transcripts that are part of the PIF on accepted OICs.

IRM 8.20.7 Electronic Transmittal of Forms 5402 and Appeals Case Memos for SB/SE Field and Specialty Examination Cases (PDF)

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 Input of Direct Debit Installment Agreements by Account and Processing Support (APS) (PDF)

Interim guidance, effective 3/11/2019, serves as guidance for the input of Direct Debit Installment Agreements (DDIAs) by Account and Processing Support employees. This memorandum changes the procedure for the input of DDIAs in Collection Due Process hearings and affects IRM 8.20.7.

IRM 8.20.7 Low-income Installment Agreement Documentation and User Fee Reimbursement (PDF)

Interim guidance effective 4/30/2019 instructs Appeals employees, in accordance with the Bipartisan Budget Act of 2018, on the reimbursement of user fees upon completion of an installment agreement for qualifying low-income taxpayers unable to make electronic payments, affecting IRM 8.20.7 & 8.22.7.

IRM 8.20.7 Paperless e-file Case Closing Procedures (PDF)

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 Handling of IRC 6201(a)(4) Interest and Penalty Additions in Collection Due Process Cases with Restitution Based Assessments (PDF)

This interim guidance, effective 12/12/2018, was issued to provide guidance in the handling of IRC 6201(a)(4) interest and penalty additions in Collection Due Process cases with restitution based assessments. It affects IRM Sections 8.22.5, 8.22.6, 8.22.8 and 8.20.7

IRM 8.22.5 Interim Guidance for Paperless Collection Due Process (CDP) Case Work Received from Automated Collection System Support (ACSS) (PDF)

Interim Guidance for Paperless Collection Due Process (CDP) Case Work Received from Automated Collection System Support (ACSS), effective 11/13/2018 to 5/31/2020, was issued to allow for the expansion of paperless procedures on CDP cases. This guidance affects IRMs 8.22.5, 8.20.5, 8.20.7 and 5.19.

IRM 8.23.2 Initial Case Actions for Offer in Compromise Cases (PDF)

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 Automated Offer in Compromise (AOIC) Generated Form 7249 and Electronic Public Inspection File by AOIC - ATE and CP Guidance (PDF)

Interim guidance, effective 6/29/2019, provides instructions to Appeals Technical Employees (ATEs) and Case Processors (CPs) on the procedures to request transcripts from AOIC and to generate a Form 7249 and Public Inspection File by AOIC. This affects IRM 8.23.4.

IRM 8.23.4 Revised Appeals Team Manager Signature Requirements for Offer in Compromise, Collection Appeal Program and Trust Fund Recovery Penalty Cases (PDF)

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 6 (PDF)

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.