Part 8 - Appeals

This interim guidance (IG), Appeals Electronic Case Files Initiative (ECFI) for Large Business & International (LB&I) International Individual Compliance (IIC) Cases Implementation, provides guidance for Appeals’ steps and procedures for paperless Appeals ECFI for LB&I RGS, Report Generating Software, Examination cases is effective 5/17/2024, 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.

This interim guidance (IG), Updated Procedures for Technical Employees Considering Docketed Cases, provides revised procedures for IRS Independent Office of Appeals technical employees assigned to give settlement consideration to cases docketed before the U.S. Tax Court until the affected IRMs listed above are published. This IG is effective on 2/2/2024 and affects IRMs 8.4.1 and 8.4.2.

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), 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 Taxpayer First Act (TFA) Access to Case Files, supersedes IG AP-08-0622-0006, Revision to Taxpayer First Act (TFA) Access to Case Files and provides updated guidance for IRS Independent Office of Appeals (Appeals) employees regarding TFA Case File Access provisions until the affected IRMs are published. This IG is effective on 6/14/2024 and affects IRMs 8.6.1 and 8.24.1.

This interim guidance (IG), Revised Procedures for Secure Messaging, supersedes IG AP-08-0622-0008, Taxpayer Digital Communications – Mandatory Requirement to Offer Secure Messaging, dated 6/29/2022, and provides guidance until the affected IRMs are published. This IG is effective on 8/26/2024 and affects IRMs 8.6.1 and 8.24.1.

This interim guidance (IG), Appeals procedures for Large Business & International
(LB&I) Issue Management System (IMS) electronic cases returned to LB&I as premature or improper referrals, provides interim guidance for Appeals employees who return electronic IMS cases to LB&I as premature or improper referrals. This IG is effective 4/4/2024 and affects IRMs 8.6.2 and 8.20.7.

This interim guidance (IG), Non-Docketed Syndicated Conservation Easement Case Resolution, provides Appeals employees guidance on a 2024 IRS non-docketed Syndicated Conservation Easement Resolution. This IG sets forth detailed case processing procedures. The guidance is effective on 09/10/2024 and affects IRM 8.7.3.

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), Elimination of ATCL Appeals Case Memorandum mailbox, revises guidance on the submission of feedback documents by Appeals Team Case Leaders (ATCLs) for Large Business and International cases not worked in Issue Management System until the affected IRMs are published. This IG is effective on 9/9/2024 and affects IRM 8.7.11.

This interim guidance (IG), Appeals procedures for paperless closures of certain Employer Shared Responsibility Payment (ESRP) liability cases, provides guidance for the Appeals employees working ESRP liability cases until affected IRMs are published. This IG is effective on 7/5/2024 and affects IRMs 8.7.21, 8.20.5 and 8.20.7.

This interim guidance (IG), Updated interim guidance on Appeals Reporting Data Needs (ARDN), supersedes IG AP-08-0922-0015, Appeals Reporting Data Needs Discontinuing the Requirement to Enter Certain Codes into Appeals Centralized Database System and Form 5402, serving as guidance to discontinue the requirement for ATEs and APS personnel to input data-capturing codes to ACDS and Form 5402. This IG is effective on 9/23/2024 and affects IRMs 8.11.1, 8.11.6, 8.20.3, 8.20.5, 8.20.6, and 8.20.7.

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), Appeals Account and Processing Support (APS) Paperless Procedures for Doubt as to Liability (DATL) Offers in Compromise (OIC) from Small Business/Self-Employed (SB/SE) Field Examination, provides procedures for APS Tax Examiners (TEs) carding-in and closing electronic (paperless) DATL OIC from SB/SE Field Examination. The IG affects IRM 8.20.5 and 8.20.7, and is effective 4/16/2025.

This interim guidance (IG), Interim Guidance for Collection Due Process (CDP) requests in the Rapid Response Appeals Process (RRAP), supersedes IG AP-08-0922-0016, Interim Guidance for Collection Due Process (CDP) Requests in the Rapid Response Appeals Process (RRAP) FY23-24, and provides guidance until the affected IRMs are published. This IG is effective on 9/23/2024 and affects IRMs 8.20.5, 8.20.7 and 8.22.6.

This interim guidance, New IRM Processes for Employee Retention Credit (ERC) Cases and ERC Claim Cases , updates IRM 8.20.5.9, Audit Reconsideration Case Carding, and IRM 8.20.5.10.1.1, Claim or Overassessment Case Carding, to provide guidance on using appropriate Feature Codes (FC) and LOC11 dates for ERC cases and ERC claim cases. This guidance is effective 4/18/2025 and affects IRM 8.20.5.

This interim guidance (IG), Paperless Offer in Compromise (OIC) procedures for Appeals Account & Processing Support (APS), serves as interim guidance to allow for electronic (paperless) procedures on non-Collection Due Process Offers in Compromise (non-CDP OICs) worked by APS Tax Examiners (TEs) until the affected IRMs are published. This IG is effective on 6/15/2024 and affects IRMs 8.20.5 and 8.20.7.

This interim guidance (IG), Updated APS Procedures for Docketed Cases, provides updated APS procedures for working docketed cases, increasing efficiencies in processing the docket list and stipulated decisions. This IG is effective 2/12/2024 and affects IRMs 8.20.5 and 8.20.6.

This interim guidance (IG), Use of RC Feature Code in Collection Due Process (CDP) Cases for the Employee Retention Credit (ERC), provides instructions to input the RC feature code for CDP cases and related work unit(s) (WUNO(s)) where the ERC is at issue. The IG is effective 4/18/2025 and affects IRM 8.20.5.

This memorandum issues guidance (IG) on the mandatory use of the IRS Chief Financial Office’s (CFO’s) Automated Form 2859 Portal for Tax Examiners (TEs) and Processing Team Managers (PTMs) in Account and Processing Support (APS) when initiating quick, prompt, or jeopardy assessments. This IG is effective 4/9/2025 and affects IRM 8.20.6, 8.20.7 and 8.21.2.

This interim guidance (IG), Obsoleting Form 14640, Addendum to Form 656, and amending offers in compromise, alerts staff that Form 14640 will no longer be used and gives current procedures for amending offers. This IG is effective 4/22/2024 and affects IRMs 8.20.6, 8.20.7, 8.22.4, 8.22.7, 8.22.9, 8.23.3, and 8.23.4.

This interim guidance (IG), Transmitting the Collection Due Process (CDP) Admin File to Counsel for Docketed Cases, provides direction on how the closed Collection Due Process (CDP) administrative (admin) file will be transmitted from Appeals to Counsel for docketed cases. This is a continuation of the Enterprise-wide modernization effort, where electronic case processes are being implemented. This IG is effective on 2/1/2024, and affects IRMs 8.20.6 and 8.22.9.

This interim guidance, Collection Due Process/Offer in Compromise closed case routing and AOIC processing timing, ensures cases are routed to the appropriate APS area for processing. This guidance also changes the timing of the Automated Offer in Compromise closure procedures for accepted offers associated with Collection Due Process cases. It is effective on 4/4/2026 and affects IRMs 8.20.7 and 8.22.9.

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), Reinstatement of Compliance Secured Installment Agreements (IA) as part of a Collection Due Process (CDP) Lien Hearing, provides instructions for reinstating IAs on the Integrated Data Retrieval System (IDRS) that were secured by Compliance prior to the taxpayer filing a request for a CDP lien hearing. This IG is effective 4/18/2025 and affects IRMs 8.20.7 and 8.22.7.

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 interim guidance (IG), Equitable Tolling in CDP, provides guidance on consideration of equitable tolling and its effect on the timeliness of CDP cases in the IRS Independent Office of Appeals until affected IRMs are published. If the issue was raised in the CDP request, consideration of equitable tolling will become part of initial case review. This IG is effective on 7/3/2024 and affects IRM 8.22.5 and 8.22.9.

This interim guidance (IG), Paperless Offer in Compromise procedures for Collection Appeals Technical Employees (ATEs), serves as interim guidance to allow for electronic (paperless) procedures of non-Collection Due Process Offers in Compromise worked by ATEs until the affected IRMs are published. This IG is effective on 6/15/2024 and affects IRMs 8.23.2, 8.23.3, and 8.23.4.

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 (IG), Trust Fund Recovery Penalty (TFRP) procedures update, issues guidance to update the TFRP Taxpayer Bill of Rights 2 procedures for Appeals Technical Employees, Appeals Team Managers and Account & Processing Support employees until the affected IRMs are published. This IG is effective on 7/5/2024 and affects IRMs 8.25.2, 8.20.5 and 8.20.7.

This interim guidance (IG), Revised Appeals Centralized Database System (ACDS) requirements for Rapid Appeals Process (RAP) cases, updates ACDS requirements for RAP cases found in IRM 8.26.11, Alternative Dispute Resolution Program - RAP until the affected IRM are published. This IG is effective on 7/5/2024 and affects IRM 8.26.11.