Part 8 - Appeals
This page contains interim guidance relating to instructions in IRM Part 8 currently in effect but not yet published in the Internal Revenue Manual (IRM).
IRM 8.2.1 Implementation of the Quick Look Process in Appeals Campus Operations
This provides guidance on Quick Look, an inventory management technique implementing 5 day screening, 30-45 day direct phone contact, and tracking requirements to expedite resolution of Penalty Appeals (PENAP) and Examination cases in which the taxpayers protest or issues are easily resolvable.
IRM 8.4.2 Streamlined Docketed EZ Closing Pilot
Appeals is conducting the Docketed EZ Closing Pilot to streamline the closing of pilot docketed cases. This memorandum includes a chart and step-by-step procedures for uploading documents necessary to close the case directly to the Appeals Centralized Database System instead of mailing documents.
IRM 8.6.1 Implementation of the Appeals Judicial Approach and Culture (AJAC) Project Examination and General Matters Phase 2
This memorandum provides guidance to Appeals employees on implementation of the phase 2 AJAC Project recommendations for Examination cases and general matters, reinforcing Appeals quasi-judicial case approach to enhance customer perceptions of a fair, impartial and independent Office of Appeals.
IRM 18.104.22.168 Implementation of Virtual Service Delivery (VSD)
This implements Virtual Service Delivery (VSD) teleconferencing in Campus Appeals and provides guidance to Campus Appeals Technical Employees (ATEs) regarding its use. VSD uses teleconferencing technology that permits parties to conduct face-to-face meetings from remote locations.
IRM 8.6.2 - Electronic Storage and Transmittal of Forms 5402 and Appeals Case Memos for Small Business/Self-Employed (SB/SE) Field and Specialty Examination Cases
This memorandum advances paperless processing by providing for electronic storage of transmittal Forms 5402 and Appeals Case Memos on the Appeals Centralized Database System, and electronic transmittal of these files on SB/SE Field and Specialty Exam cases for feedback loop purposes.
IRM 8.6.4 Interim Guidance re: Electronic Signature Use on Appeals Letters and Documents
This memorandum serves as interim guidance to Appeals employees regarding the appropriate use of electronic signatures until it is incorporated in IRM Part 8.
IRM 8.7.13 Interim Guidance on Paperless e-file Case Procedures
This memorandum provides guidance and step-by-step instructions on the change to a 100% paperless process for appealed e-file cases originating from Electronic Products and Services Support (EPSS) in Andover.
IRM 8.19.1 Mandatory Appeals TEFRA Team (ATT) Referrals
This memorandum provides guidance to Appeals employees working TEFRA key cases and makes requesting ATT services mandatory for screening, FPAA preparation, agreement package preparation, and closing package preparation.
IRM 8.20.7 Interim Guidance for Account and Processing Support APS Offer Acceptance Report for Offer in Compromise Cases
This memorandum issues guidance for Appeals Account and Processing Support (APS) to place the date of acceptance in the top right hand margin of the redacted copy of Form 7249, Offer Acceptance Report, for association with the redacted Transcript Delivery System (TDS) or MFTRAX transcripts.
IRM 8.22.5 Implementation of the Quick Look Process in Appeals Campus Operations
Implementation of the Quick Look Process in Appeals Campus Operations, effective January 14, 2015, is an inventory management technique to expedite resolution of cases in which the taxpayer's issues are easily resolvable and will be incorporated into IRM 8.22.5 prior to the expiration date.
IRM 8.22.7 Implementation of the Appeals Judicial Approach and Culture (AJAC)Project Collection Phase 2
The purpose of this memorandum is to modify and clarify the effective date pertaining to the second phase of implementation of the AJAC Project recommendations with respect to Collection cases worked in Appeals as described in Interim Guidance Memorandum AP-08-0614-0003, dated June 16, 2014.
IRM 22.214.171.124 Appeals Judicial Approach and Culture (AJAC) Feature Codes and Premature Referral Reason
The purpose of this memorandum is to provide guidance on using new feature codes and a premature referral reason within the Appeals Centralized Database System (ACDS) related to the implementation of AJAC Phase 2.
IRM 8.22.9 Electronic Offer in Compromise Review Pilot
The Electronic Offer in Compromise Review Pilot Interim Guidance Memorandum, effective 04/14/2015 issues guidance to participants who will submit Offers in Compromise (OIC) to Counsel for legal sufficiency review through a SharePoint site. The affected IRMs are 8.22.9 and 8.23.4.
All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.