Part 8 - Appeals

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.1.3, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.1.3.

This interim guidance (IG), Updated guidance for Multilingual Services and Over-the-Phone Interpreter (OPI) Service, updates procedures for interpreter services. This IG affects IRM 8.1.6, and it is effective 2/24/2026.

This interim guidance (IG), Updated guidance for Multilingual Services and Over-the-Phone Interpreter (OPI) Service, updates procedures for interpreter services. This IG affects IRM 8.1.6, and it is effective 2/24/2026.

The IRS Independent Office of Appeals (Appeals) is updating the customer service telephone line.

This interim guidance (IG), Closed Case Referrals, updates the timeframe from 30 days to 90 days when AARS works a closed case referral. During the 90-day period after closure on the Processing Employee Automated System (PEAS), AARS forwards the closed case referral to APS for resolution. This IG affects IRM 8.1.9 and is effective 7/9/2025.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.1.10, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.1.10.

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) on updated Appeals conference options, updates the conferencing formats available in the Independent Office of Appeals (Appeals) to streamline and modernize practices. This IG is effective May 16, 2025, and it affects IRM 8.6.1.

This memorandum provides guidance to IRS Independent Office of Appeals (Appeals) employees regarding Compliance and Counsel participation in conferences.

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 interim guidance on Document Upload Tool (DUT), This guidance supersedes memorandum AP-08-0623-0006 issued on June 16, 2023. It provides continuing guidance on the use of DUT (formerly referred to as Documentation Upload Tool) by the IRS Independent Office of Appeals (Appeals) employees. This IG is effective 5/16/2025 and affects IRM 8.6.1.

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, Processing cases in which Appeals’ conclusion is inconsistent with an IRS position and evaluating Actions on Decisions for litigating hazards, issues guidance on processing cases in which the conclusion reached by the IRS Independent Office of Appeals on any issue is inconsistent with an IRS position, and considering Office of Chief Counsel-issued Actions on Decisions when evaluating litigating hazards. This IG affects IRM 8.6.3 and IRM 8.6.4 and is effective 3/11/2026.

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), Appeals Case Management System (ACMS) IRM 8.7.6, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.7.6.

This interim guidance (IG), AP-08-0426-0013, Collection Due Process (CDP) Bankruptcy Suspense Procedures, provides procedures for suspending CDP or equivalent hearing (EH) cases with open bankruptcy estates. This IG is effective 4/22/2026 and affects IRMs 8.7.6, 8.22.6, 8.20.13, 8.20.14 and 8.20.16.

This memorandum updates IRM 8.7.9 to remove the manual submission process to the JCT and removes the use of Form 4081. Submission to the JCT is no longer done manually; therefore, the manual submission process is removed, and references to Form 4081 are removed. This IG affects IRM 8.7.9, and it is effective 3/24/2026.

This interim guidance, Appeals Electronic Case Files Initiative (ECFI) for Small Business/Self-Employed (SB/SE) Excise Tax Cases Implementation To provide Appeals Technical Employees (ATEs), Appeals Team Managers (ATMs), and Account and Processing Support (APS) employees the steps and procedures for paperless excise tax cases received from SBSE. This IRM is effective 6/3/2025 and affects IRMs 8.7.10, 8.20.5, 8.20.6, and 8.20.7.

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 guidance provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics.

This Interim Guidance (IG) issues guidance on updated Account and Processing Support (APS) procedures for the Audit Information Management System (AIMS) Status 71 and 81 List until IRM 8.10.1, Internal Reports, is published. This IG is effective 1/23/2026, and it affects IRM 8.10.1.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.10.3, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.10.3.

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) provides Appeals procedures due to the U.S. Supreme Court decision in Bittner v. United States and prescribes the use of a new assessment statute consent form. This IG is effective 2/9/2026, and it affects IRM 8.11.6.

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 IG affects IRM 8.20.5 and is effective 3/20/2026.

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), 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) AP-08-0426-0012, reissues guidance AP-08-0424-0007, Obsoleting Form 14640, Addendum to Form 656, and Amending Offers in Compromise (OIC). The IG is effective 4/22/2026 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 IG supersedes AP-08-0224-0002 and supplements AP-08-1225-0049 on how the closed CDP admin file will be transmitted from the Independent Office of Appeals (Appeals) to Counsel for docketed cases until the relevant IRM sections are updated. This IG affects 8.20.6, 8.20.15, and 8.22.9 and is effective 3/17/2026.

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 (IG), Appeals Case Management System (ACMS) procedure guidance for new IRM 8.20.16, Collection Closing Procedures, updates Account and Processing Support (APS) closing procedures for Collection-based workstreams. This guidance reflects the functionality and process changes for the IRS Independent Office of Appeals (Appeals) new case management system, Appeals Case Management System (ACMS). This IG affects IRM 8.20.7 and (new) IRM 8.20.16, and it is effective 2/20/2026.

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 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), Appeals Case Management System (ACMS) IRM 8.20.13, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 12/2/2025 and affects IRM 8.20.13.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.20.14, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 12/2/2025 and affects IRM 8.20.14.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.20.15, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 12/2/2025 and affects IRM 8.20.15.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.21.2, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 12/12/2025 and affects IRM 8.21.2.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.21.5, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.21.5.

This interim guidance (IG), Appeals Case Management System (ACMS) procedures for document generation, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects various IRMs.

This interim guidance (IG), Appeals Case Management System (ACMS) General Guidance, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.4, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.22.4.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.5, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.22.5.

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 memorandum issues guidance until IRM 8.22.5 is published on finding and remedying statutorily prohibited levies issued by Small Business/Self-Employed (SB/SE) Collection in violation of the IRC 6330 stay on enforcement action.

This memorandum reissues interim guidance AP-08-0423-0005, Electronic Collection Due Process (CDP) Case Management for Cases from SB/SE Field Collection, to allow for electronic (paperless) procedures on CDP cases worked by Appeals Officers (AOs), Account and Processing Support (APS), Tax Examining.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.6, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.22.6.

This interim guidance memorandum (IG), Accepting transfers of Offers in Compromise (OIC) in Automated Offer in Compromise (AOIC), supersedes IG AP-08-1222-0019, and serves as procedures when OICs are transferred from AOIC to Appeals Technical Employees in Collection Due Process cases. The IG affects IRM 8.22.7 and is effective 7/15/2025.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.7, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.22.7.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.7, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.22.7.

This interim guidance (IG), Paperless (electronic) Offer in Compromise (OIC) procedures for Account and Processing Support (APS), Shared Team of Administrative and Redaction Support (STARS), and Appeals
Technical Employees (ATEs). This memo provides guidance to allow for paperless (electronic) procedures for all OIC cases to be electronically transmitted to the Independent Office of Appeals (Appeals). This IG is effective 4/9/2026 and affects IRM 8.22.7, 8.20.14 and 8.27.1.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.8, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/20 and affects IRM 8.22.8.

IRM 8.22.8 Collection Appeals (CA) Pilot – Working Specified Collection Due Process (CDP) Liability Referrals In-House

This interim guidance (IG), Revised Procedures on Liability Referrals in Collection Due Process (CDP) Hearings, covers creation and assignment of liability work unit numbers (WUNOs), appropriateness of transfers to Examination Appeals, providing sufficient documentation for the liability issue raised, multiple referrals on the same collection case, and the possibility of Collection Appeals working the liability issue. The IG affects IRM 8.22.8 and 8.20.5 and is effective 7/7/2025.

This interim guidance (IG) Temporary Closing Procedures for Collection Due Process (CDP) Cases with Liability Referrals, provides a workaround for case closure processes regarding CDP work units with liability referral work units during the pre-migration and migration period for the new Appeals Case Management System (ACMS). This IG is effective 10/1/2025 and affects IRMs 8.22.8, 8.20.5 and 8.20.7.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.22.9, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.22.9

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.23.2, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.23.2.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.23.3, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.23.3.

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), Appeals Case Management System (ACMS) IRM 8.23.4, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025.

This interim guidance (IG), Appeals Technical Employee (ATE) Paperless Procedures for Doubt as to Liability (DATL) Offers in Compromise (OIC) from Small Business/Self-Employed (SB/SE) Field Examination, provides steps and procedures to work, and process, appeals of paperless rejected DATL OICs received from SB/SE Field Examination. This IG affects IRM 8.23.7; it has an effective date of May 9, 2025.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.23.7, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.23.7

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.24.2, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.24.2.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.25.1, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.25.1.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.25.2, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.25.2.

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), Appeals Case Management System (ACMS) IRM 8.26.3, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.26.3.

This memorandum provides interim guidance to Appeals employees on changes to PAM procedures that will be implemented and evaluated as part of the PAM Pilot Program.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.26.9, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/24/2025 and affects IRM 8.26.9.

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.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.27.1, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.27.1.

This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.27.2, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 11/25/2025 and affects IRM 8.27.2