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Appeals

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Name Date Size Description
ap-08-0425-0005-public.pdf 2025-04-23 11:35:42 152.07 KB IRM 8.20.5 Use of RC Feature Code in Collection Due Process (CDP) Cases for the Employee Retention Credit (ERC)
ap-08-0425-0002-public.pdf 2025-04-23 08:25:05 235.12 KB IRM 8.20.5 Appeals APS Paperless Procedures for Doubt as to Liability (DATL) Offers in Compromise (OIC) from Small Business/Self-Employed (SB/SE) Field Examination
ap-08-0425-0001-public.pdf 2025-04-10 07:27:08 290.43 KB IRM 8.20.6 Mandatory Use of the Automated Form 2859 Portal
ap-08-0924-0021-public.pdf 2024-10-15 08:24:06 167.68 KB IRM 8.7.11 Elimination of ATCL Appeals Case Memorandum (ACM) mailbox
ap-08-0924-0019-public.pdf 2024-09-26 14:45:16 123.09 KB IRM 8.11.1 Updated interim guidance on Appeals Reporting Data Needs (ARDN)
ap-08-0924-0020-public.pdf 2024-09-26 14:36:10 223.36 KB IRM 8.20.5 Interim Guidance for Collection Due Process (CDP) requests in the Rapid Response Appeals Process (RRAP)
ap-08-0924-0018-public.pdf 2024-09-17 17:14:46 255.17 KB IRM 8.7.3 Non-Docketed Syndicated Conservation Easement Case Resolution
ap-08-0824-001-public.pdf 2024-09-10 08:58:16 146.66 KB IRM 8.6.1 Revised Procedures for Secure Messaging
ap-08-0724-0013-public.pdf 2024-07-10 07:03:09 137.36 KB IRM 8.26.11 Revised Appeals Centralized Database System (ACDS) requirements for Rapid Appeals Process (RAP) cases
ap-08-0724-0012-public.pdf 2024-07-10 06:54:48 224.98 KB IRM 8.22.5 Equitable Tolling in CDP
ap-08-0424-0005.pdf 2024-04-10 14:48:30 151.72 KB IRM 8.6.2 Appeals procedures for Large Business & International (LB&I) Issue Management System (IMS) electronic cases returned to LB&I as premature or improper referrals
ap-08-0622-0007.pdf 2022-06-27 08:07:32 255.77 KB IRM 8.7.9 Appeals Procedures for Electronic Submissions to The Joint Committee on Taxation (JCT)
ap-08-0221-0004.pdf 2021-02-05 13:59:33 162.98 KB IRM 8.20.7 Electronic Case Closures (ECC) (PDF)
ap-08-0121-0001.pdf 2021-01-12 19:20:00 136.04 KB IRM 8.20.6 Accept Transfers of Offers in Compromise (OIC) in Automated Offer in Compromise (AOIC) (PDF)