Part 8 - Appeals

 

IRM 8.1.6 Interim Guidance - Appeals Policy on Third Party Contacts PDF

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.

IRM 8.2.1 Appeals Electronic Case Files Initiative (ECFI) for Large Business and International (LB&I) Report Generation Software (RGS) Examination Cases Pilot PDF

This memorandum provides guidance, effective 10/1/2021, for the Appeals employees who are participating in the paperless process test for unagreed cases received from LB&I Examination. This impacts guidance in IRMs 8.2.1, 8.2.2, 8.7.11, 8.20.5, 8.20.6 and 8.20.7.

IRM 8.2.1 Appeals Electronic Case Files Initiative (ECFI) for Small Business/Self-Employed (SB/SE) Field Examination Cases Pilot (PDF) PDF

This memorandum, effective 3/22/2021, provides interim 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 affects IRM 8.2.1, 8.20.5, 8.20.6 and 8.20.7.

IRM 8.6.1 Memorandum for Required Use of Virtual Conferences (PDF) PDF

This Interim Guidance (IG), Memorandum for Required Use of Virtual Conferences, is effective on 3/22/2021. The IG provides guidance to Appeals Technical Employees regarding the use of virtual conferences as a convenient option for conferences from their computers. This guidance affects IRM 8.6.1.

IRM 8.6.1 Reissuance of Appeals Taxpayer Digital Communications Secure Messaging Pilot (PDF) PDF

This memorandum reissues interim guidance AP-08-1020-0020, Appeals Taxpayer Digital Communications Secure Messaging Pilot, dated October 2, 2020. This pilot explores the use of secure messaging.

IRM 8.6.1 Reissuance of Interim Guidance Taxpayer First Act Access to Case Files via Temporary Email Procedures – 12/21/2021 PDF

This memorandum reissues guidance in Interim Guidance AP-08-0621-0017, Reissuance of Interim Guidance Taxpayer First Act Access to Case Files Via Temporary Email Procedures, dated 6/9/2021.

IRM 8.6.1 Taxpayer First Act (TFA) Access to Case Files (PDF) PDF

Interim guidance, Taxpayer First Act (TFA) Access to Case Files, is effective on 7/1/2020 and affects IRMs 8.6.1 and 8.24.1. It supplies guidance in accordance with TFA, providing certain specified taxpayers access to the nonprivileged portions of their case files regarding the disputed issues.

IRM 8.6.2 Reissuance of Appeals Procedures for Large Business and International (LB&I) Issue Management System (IMS) Electronic Cases Returned to LB&I PDF

This IG, Reissuance of Appeals Procedures for Large Business and International (LB&I) Issue Management System Electronic Cases Returned to LB&I, extends the temporary deviation to the LB&I examination process for certain unagreed IMS case closings to Appeals. This IG affects IRMs 8.6.2 and 8.20.7.

IRM 8.6.2 Uploading all Final Appeals Case Memorandums on ACDS is Mandatory for all Cases (PDF) PDF

This memorandum, effective 8/20/2020, serves as interim guidance regarding electronic storage and electronic transmittal (where designated) of Appeals Case Memos (ACMs) for all case closures. This impacts guidance in IRM 8.6.2 and 8.20.7.

IRM 8.6.4 Reissue: Procedures to Accept Images of Signatures & Digital Signatures and Approval to Receive Documents by Email and Transmit Documents - 12/21/2021 PDF

This memorandum reissues interim guidance (IG) AP-08-0521-0015, Reissuance of Interim Guidance: Procedures to Accept Images of Signatures and Digital Signatures and Approval to Receive Documents by Email and to Transmit Documents to Taxpayers Using SecureZip – 5/26/2021, dated May 26, 2021.

IRM 8.7.3 Reissuance of Appeals Coordinated Issue Definition Change - 05/20/2022 PDF

This memo, Reissuance of Appeals Coordinated Issue Definition Change - 05/20/2022, reissues guidance previously under AP-08-0521-0014, published on May 20, 2021. The IG streamlines the issue coordination process to reduce confusion over terminology. This guidance affects procedures in IRM 8.7.3.

IRM 8.7.8 New Issues, New Information, and New Theories or Alternative Legal Arguments Received on Tax- Exempt/Government Entities-Sourced Cases PDF

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.

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

This memo reissues guidance on e-file cases for utilizing the E-Help Support System (EHSS), Incident Management (IM) number for cases without an assigned Electronic Filing Identification Number (EFIN), until IRM 8.7.13, e-file Cases is published.

IRM 8.17.2 Uploading all Final Tax Computations on ACDS is Mandatory for all Cases (PDF) PDF

The Interim Guidance AP-08-0221-0006, Uploading all Final Tax Computations on ACDS is Mandatory for all Cases, provides a new requirement to attach final tax computations, Form 5278 and all related documents, to the Appeals Centralized Database System. This affects guidance in IRM 8.17.2.

IRM 8.19.4 Bipartisan Budget Act of 2015 – Docketed Cases (PDF) PDF

The memorandum, effective 8/25/2020, provides guidance to Appeals employees on working docketed cases involving Bipartisan Budget Act of 2015. Guidance in this memorandum will be incorporated into IRMs 8.19.4, 8.20.5, 8.20.6 and 8.20.7.

IRM 8.20.5 Interim Guidance Clarifying Carding CDP Liabilities (PDF) PDF

This memorandum, effective 5/11/2021, clarifies the proper feature code to enter, and provides the proper TYPE code to enter when carding a new liability Work Unit Number related to an existing Collection Due Process case. This memorandum affects guidance in IRM 8.20.5 and 8.22.8.

IRM 8.20.5 Interim Guidance Clarifying Carding of Penalty Cases (PDF) PDF

This memorandum, effective 4/1/2021, provides guidance for Account and Processing Support staff who card in cases and to Appeals Technical Employees working penalty cases, clarifying the proper TYPE code to enter when carding in a new civil penalty Work Unit Number. This impacts IRM 8.20.5.

IRM 8.20.5 Processing Actions for Appeals Docketed Exam Casework PDF

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.

IRM 8.20.5 Reissuance of Interim Guidance for Paperless Collection Due Process (CDP) Case Work Received from Automated Collection System Support (ACSS)

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 8.20.5, 8.20.7 and 8.22.4 where the guidance has been incorporated. This link will be removed on 6/20/2022.

IRM 8.20.6 Accept Transfers of Offers in Compromise (OIC) in Automated Offer in Compromise (AOIC) (PDF) PDF

This IG, Accept Transfers of Offers in Compromise (OIC) in Automated Offer in Compromise (AOIC), provides guidance to Appeals employees on accepting transferred OIC cases on the AOIC system. The guidance is effective 1/6/2021 and affects guidance in IRMs 8.20.6 and 8.22.7.

IRM 8.20.7 Appeals Feedback Loop for SB/SE Field Examination Cases (PDF) PDF

This memorandum, effective 9/14/2020, provides interim guidance to APS employees to upload feedback documents at the conclusion of certain SB/SE Field Examination cases onto an SB/SE created SharePoint site. This memo affects guidance in IRM 8.20.7.

IRM 8.20.7 Automated Offer in Compromise Generated “dummy” Form 7249 and Electronic Public Inspection File in AOIC-Account Processing and Support Procedures (PDF) PDF

This memorandum provides guidance to Account and Processing Support on generating a “dummy” Form 7249 and Public Inspection File through Automated Offer in Compromise System at case closing. This guidance is effective 9/30/2020 and affects guidance in IRM 8.20.7.

IRM 8.20.7 Electronic Case Closures (ECC) (PDF) PDF

This guidance, effective 2/5/2021, provides instruction to Appeals personnel on the Electronic Case Closure process. This affects guidance in IRM 8.20.7.

IRM 8.20.7 Electronic Case Closures (ECC) - Supplemental Guidance (PDF) PDF

This guidance, effective 4/30/2021, affects guidance in IRM 8.20.7. This supplemental guidance clarifies when the closing letter should be mailed, identifies managerial decision points, and provides answers to frequently asked questions.

IRM 8.20.7 Year-End Offer in Compromise (OIC) Acceptance Processing PDF

This memorandum updates guidance on APS Year-End OIC Acceptance Processing until IRM 8.20.7 is published. Since the IRS is no longer recouping refunds for the current tax year after the offer has been accepted it is no longer necessary to prioritize these cases.

IRM 8.22.6 Interim Guidance for Collection Due Process (CDP) Requests in the Rapid Response Appeals (RRAP) Process (FY22) PDF

This memorandum, effective 9/30/2021, continues interim guidance AP-08-0121-0002 for an expansion test of the CDP Rapid Response Appeals Process (RRAP) procedures impacting guidance in IRM 8.20.5, 8.20.7 and 8.22.6.

IRM 8.22.7 New Collection Work Unit Number (WUNO) Creation Requests – APS Centralized Mailbox PDF

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.

IRM 8.22.9 Automated Offer in Compromise Generated Form 7249 and Electronic Public Inspection File - Appeals Technical Employees Guidance (PDF) PDF

This memorandum provides guidance to Appeals Technical Employees on requesting Automated Offer in Compromise generated Form 7249 and Public Inspection File. The guidance is effective 9/30/2020 and affects IRM 8.22.9 and 8.23.4.

IRM 8.23.4.2 Interim Guidance on Automated Offer in Compromise AOIC Transcript Access 6 (PDF) 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.