Part 8 - Appeals

 

IRM 8.2.1 Appeals Electronic Case Files Initiative (ECFI) for Small Business/Self-Employed (SB/SE) Field Examination Cases Pilot (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 8.4.1 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 Docketed EZ Close Expansion II (PDF)

This Interim Guidance (IG), Reissuance of Docketed EZ Close Expansion II, is effective on 2/12/2021, expanding EZ Close to all Appeals employees in both Field and Campus locations. This memo reissues IG AP-08-0219-0001 and affects IRMs 8.4.1, 8.4.2 and 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 Memorandum for Required Use of Virtual Conferences (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 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 8.7.20 Reissuance of Shared Responsibility Payment (SRP) Instructions to Appeals Technical Employees, and Account and Processing Support Tax Examiners (PDF)

This IG, Reissuance of Shared Responsibility Payment (SRP) Instructions to Appeals Technical Employees, and Account and Processing Support Tax Examiners, is effective on 3/15/2021 and provides procedural guidance regarding the SRP rules. This guidance affects IRM sections 8.7.20 (new) and 8.21.3.

IRM 8.7.21 Reissuance of Interim Guidance on Employer Shared Responsibility Payment (ESRP) Cases Under IRC § 4980H – 2/2/2021 (PDF)

This memorandum reissues procedural guidance in AP-08-0120-0001, Reissuance of Employer Shared Responsibility Payment (ESRP) Cases Under IRC § 4980H, issued on January 22, 2020, to Appeals Technical Employees (ATEs) in employer shared responsibility payment (ESRP) cases under IRC section 4980H.

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 8.17.2 Uploading all Final Tax Computations on ACDS is Mandatory for all Cases (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 Reissuance of Bipartisan Budget Act of 2015 – 03/19/2021 (PDF)

This memorandum, effective 3/19/2021, reissues guidance to Appeals employees on the new Bipartisan Budget Act of 2015 (BBA) procedures previously issued under Interim Guidance AP-08-0319-0005, Bipartisan Budget Act of 2015. This affects guidance in 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 Interim Guidance Clarifying Carding of Penalty Cases (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 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 8.20.6 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 Electronic Case Closures (ECC) (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 8.22.5 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.