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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 Docketed EZ Answer Test
The Office of Appeals, in partnership with the Office of Chief Counsel, is testing a streamlined process for answering small (S) docketed cases without the administrative file, using the petition and other materials Counsel secures. The EZ Answer test runs six months to determine resource savings.

IRM 8.4.2 Docketed EZ Close Expansion
This expands the EZ Close process, previously tested in Ogden, to all Appeals offices in Campus locations. It is optional in all other Appeals offices. EZ Close streamlines the closing of Appeals settled docketed cases by transmitting electronic documents instead of case files for qualifying cases.

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 8.7.10 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 8.11.1 Appeals Team Managers Will Review and Sign Form 5402 for Assessed Penalty Cases Worked in Appeals
This memorandum adds a new requirement for the Appeals Team Manager (ATM) to review and sign Form 5402, Appeals Transmittal and Case Memo, for all assessed penalty cases worked in Appeals, except those worked by Appeals Team Case Leaders (ATCL).

IRM 8.20.5 Appeals Electronic 3210 (E3210) Test
From July 1, 2017, to October 31, 2017, Appeals will test the Small Business/Self Employed Corporate Data Initiative (CDI) Transmittal Database to determine the feasibility of using CDI to initiate an electronic 3210 and perform suspense, control, acknowledgment, retention and purge actions.

IRM 8.20.7 Electronic Storage of Offer in Compromise (OIC) Public Inspection Files (PIF)
This memorandum provides guidance to Appeals employees for creating, uploading and reviewing electronic public inspection files for offers-in-compromise accepted by Appeals.

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 Paperless Collection Due Process (CDP) Case Work
This interim guidance relates to paperless procedures on CDP cases worked by Appeals Technical Employees (ATE), Account and Processing Support (APS), Tax Examining Technicians (TE), and Automated Collection System Support (ACSS) Employees located in the Fresno Campus.

IRM 8.22.5 Revised Closing Procedures in Collection Cases
This guidance supersedes and revises AP-08-0916-0006 to conform with Del. Order 8-8 (Rev. 1), which is effective March 29, 2017. This guidance also includes a statement that Form 5402 does not require an manager's signature where the hearing officer signs Letter 5145 in Equivalent Hearing cases.

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.

IRM 8.23.4.2 Interim Guidance on Automated Offer in Compromise (AOIC) Transcript Access
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.

Page Last Reviewed or Updated: 29-Jun-2017