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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 Interim Guidance on Appeals Conference Practices
The purpose of this memorandum is to make the Appeals conference policy in the affected IRMs consistent with the revised guidance in IRM 8.6.1, Conference and Issue Resolution, which is effective October 1, 2016 and applies to all cases received in Appeals on or after October 1, 2016.

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 8.4.4 Requesting Examination Assistance on Docketed Cases
This guidance standardizes procedures when requesting docketed case examination assistance and retaining jurisdiction when petitioners provide new information, issues, or arguments to Appeals not previously considered by Compliance. This guidance is effective 8/29/2016 and affects IRM 8.4.

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 on Specific Dollar Settlements
This memorandum provides interim guidance to implement specific dollar settlements for Appeals resolutions.

IRM 8.7.10 Excise Tax Dyed Fuel and Refusal Penalty Cases
This memorandum issues guidance on the closing procedures for Dyed Fuel and Refusal Penalty cases.

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 Interim Guidance on Closing Procedures in Collection Cases
Appeals collection work stream closing procedures no longer require a manager's signature in CDP or Equivalent Hearing timeliness determinations. Appeals Technical Employees can execute waivers in certain CDP cases, and close certain withdrawn collection case requests without managerial approval.

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.

IRM 8.23.4 Interim Guidance on Automated Offer in Compromise AOIC Transcript Access
This memorandum is effective 4/25/2016, affects IRM 8.23.4, and issues guidance to Appeals employees who will request and secure redacted and unredacted case transcripts using the Automated Offer in Compromise (AOIC) database.

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 03-Oct-2016