Part 8 - Appeals

 

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 8.4.2 Reissuance of Appeals Conference Procedures (PDF)

The interim guidance reissues, without modification, Interim Guidance AP-08-1118-0013, Appeals Conference Procedures that was previously issued on 11/28/2018. This affects guidance in IRM 8.4.2, 8.11.1, 8.11.4 and 25.15.12.

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

This memo, Appeals Taxpayer Digital Communications Secure Messaging Pilot, provides interim guidance to the pilot participants and establishes a secure messaging platform for taxpayers to digitally interact in a secure manner with Appeals. This guidance affects IRMs 8.6.1 and 8.24.1.

IRM 8.6.1 Taxpayer First Act (TFA) Access to Case Files (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 8.6.1 Reissuance of Taxpayer First Act Access to Case Files Via Temporary Email Procedures (PDF)

This IG, Reissuance of Taxpayer First Act Access to Case Files Via Temporary Email Procedures, is effective 12/22/2020, noting the permissible use of email to transmit redacted case files to taxpayers. This procedural change expires on 6/30/2021, and will not be incorporated into the affected IRMs.

IRM 8.6.2 Uploading all Final Appeals Case Memorandums on ACDS is Mandatory for all Cases (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 - 12/10/2020 (PDF)

This memorandum reissues guidance in AP-08-0720-0011, Reissue - Procedures to Accept Images of Signatures & Digital Signatures and Approval to Receive Documents by Email and Transmit Documents. This guidance is effective as of 12/8/2020 and will not be incorporated into the affected IRMs.

IRM 8.7.3 Reissuance of Appeals Coordinated Issue Definition Change (PDF)

This memorandum reissues guidance in AP-08-0518-0009, Appeals Coordinated Issue Definition Change. The changed definition of Appeals Coordinated Issues (ACI)streamlines the issue coordination process and reduces confusion over terminology. Guidance, effective 5/15/2020, affects IRM 8.7.3.

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

This interim guidance, Reissuance of Interim Guidance on Issuing Closing Letters on Collection Due Process and Equivalent Hearing Cases with an Open Bankruptcy Petition, provides guidance on working CDP/EH cases with an open bankruptcy petition. It is effective on 5/21/2020 and affects IRM 8.7.6.

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 8.7.21 Reissuance of Interim Guidance on Employer Shared Responsibility Payment (ESRP) Cases Under IRC § 4980H (PDF)

This interim guidance (IG), Reissuance of Interim Guidance on Employer Shared Responsibility Payment (ESRP) Cases Under IRC 4980H, is effective 1/22/2020 and reissues IG AP-08-0218-0001, providing guidance to Appeals Technical Employees in ESRP cases under IRC 4980H. This IG affects IRM 8.7.21.

IRM 8.10.1 Reissuance of Retirement of Appeals Diagnostics and Balanced Appeals Measures Report System & Appeals Ad-Hoc (PDF)

This memorandum reissues guidance previously issued in AP-08-0518-0008, Retirement of Appeals Diagnostics and Balanced Appeals Measures Report System (D&BAM/DBAM) & Appeals Ad-Hoc. This memorandum, effective 5/7/2020, updates guidance in IRM 8.10.1.

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 8.19.4 Bipartisan Budget Act of 2015 – Docketed Cases (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 8.19.10 Reissuance of Interim Guidance on Initial Conference Procedures for Liability, Penalty Appeals and Innocent Spouse Cases – 06/26/2020 (PDF)

The memo reissues guidance in AP-08-0719-0011, Reissuance of Interim Guidance on Initial Conference Procedures for Liability, Penalty Appeals and Innocent Spouse Cases. It serves as guidance to consolidate initial procedures affecting guidance in IRM 8.19.10, 8.21.5, 8.21.6 and 25.15.12.

IRM 8.19.14 Bipartisan Budget Act of 2015 - Appeals Procedures (PDF)

Interim Guidance, Bipartisan Budget Act (BBA) of 2015 Appeals Procedures, is effective on 10/18/2019 and provides guidance to Appeals employees on new case procedures for different phases of the BBA centralized partnership audit regime. Guidance will be incorporated into new IRM 8.19.14.

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 8.20.5 where the guidance has been incorporated. This link will be removed on 1/1/2021.

IRM 8.20.5 Reissuance of Account and Processing Support (APS) Guidelines for Employer Shared Responsibility Payment (ESRP) Cases

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 8.20.5 where the guidance has been incorporated. This link will be removed on 2/4/2021

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

This memorandum reissues guidance previously issued under AP-08-1018-0012, published on October 23, 2018, allowing for the expansion of paperless procedures on CDP cases. This guidance affects procedures in IRM 8.20.5, 8.20.7, 8.22.5 and 5.19.

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 Accept Transfers of Offers in Compromise (OIC) in Automated Offer in Compromise (AOIC) (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 8.20.6 Automated Offer in Compromise (AOIC) Generated Form 7249 and Electronic Public Inspection File (PIF) by AOIC APS Tax Examiners (TEs) Guidance (PDF)

This memorandum provides guidance Account and Processing Support employees on procedures to generate a Form 7249 and Public Inspection File through the Automated Offer in Compromise system for requests received from Appeals Technical Employees. Guidance is effective 9/30/2020 and affects IRM 8.20.6.

IRM 8.20.6 Interim Guidance Concerning Use of Form 870-AD When Counsel Accepts a Delinquent Return in Tax Court (PDF)

This memorandum provides guidance for determining if Form 870-AD is required to perform an interim adjustment requested by Counsel relating to a delinquent return accepted as a basis for settlement. This affects guidance in IRM 8.20.6. Guidance is effective 11/9/2020.

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

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 8.20.7 where the guidance has been incorporated. This link will be removed on 2/4/2021.

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 8.20.7 where the guidance has been incorporated. This link will be removed on 2/4/2021.

IRM 8.22.5 Interim Guidance Concerning the Timeliness of Collection Due Process (CDP) Hearing (PDF)

This interim guidance, effective 7/6/2020, provides clarification of CDP timeliness determinations resulting from certain SB/SE lien and levy notices that list more than one IRS address for responding. This memorandum updates guidance in IRM 8.22.5.

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

Interim Guidance AP-08-0121-0002, Interim Guidance for Collection Due Process (CDP) Requests in the Rapid Response Appeals (RRAP) Process, is an expansion test of the CDP RRAP procedures. This memo affects guidance in IRMs 8.20.7 and 8.22.6 and is effective 1/11/2021.

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

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.