Beginning of main content
Appeals
Contents of Directory appeals
| Name |
|---|
| Name | Date | Size | Description |
|---|---|---|---|
| Name ap-08-0725-0013-public.pdf | Date 2025-07-07 13:49:29 | Size 206.04 KB | Description IRM 8.22.8 Revised Procedures on Liability Referrals in Collection Due Process (CDP) Hearings |
| Name ap-08-0425-0003 public.pdf | Date 2025-06-12 08:41:08 | Size 226.95 KB | Description IRM 8.20.5 New IRM Processes for Employee Retention Credit (ERC) Cases and ERC Claim Cases |
| Name ap-08-0525-0010-public.pdf | Date 2025-06-03 08:41:09 | Size 174.73 KB | Description IRM 8.22.8 Collection Appeals (CA) Pilot – Working Specified Collection Due Process (CDP) Liability Referrals In-House |
| Name ap-08-0625-0011-public.pdf | Date 2025-06-03 08:33:29 | Size 194.41 KB | Description IRM 8.7.10 IRS Independent Office of Appeals (Appeals) Electronic Case Files Initiative (ECFI) for Small Business/Self-Employed (SB/SE) Excise Tax Cases Implementation |
| Name ap-08-0525-0009-public.pdf | Date 2025-05-19 11:36:34 | Size 165.51 KB | Description IRM 8.6.1 Revised interim guidance on Document Upload Tool (DUT) |
| Name ap-08-0525-0008-public.pdf | Date 2025-05-19 11:11:58 | Size 166.18 KB | Description IRM 8.6.1 Interim guidance on updated Appeals conference options |
| Name ap-08-0525-0007-public.pdf | Date 2025-05-08 15:46:42 | Size 177 KB | Description IRM 8.23.7 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 |
| Name ap-08-0425-0004-public.pdf | Date 2025-04-23 11:42:09 | Size 240.28 KB | Description IRM 8.20.7 Reinstatement of Compliance Secured Installment Agreements (IA) as part of a Collection Due Process (CDP) Lien Hearing |
| Name ap-08-0425-0005-public.pdf | Date 2025-04-23 11:35:42 | Size 152.07 KB | Description IRM 8.20.5 Use of RC Feature Code in Collection Due Process (CDP) Cases for the Employee Retention Credit (ERC) |
| Name ap-08-0425-0002-public.pdf | Date 2025-04-23 08:25:05 | Size 235.12 KB | Description 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 |
| Name ap-08-0425-0001-public.pdf | Date 2025-04-10 07:27:08 | Size 290.43 KB | Description IRM 8.20.6 Mandatory Use of the Automated Form 2859 Portal |
| Name ap-08-0924-0021-public.pdf | Date 2024-10-15 08:24:06 | Size 167.68 KB | Description IRM 8.7.11 Elimination of ATCL Appeals Case Memorandum (ACM) mailbox |
| Name ap-08-0924-0019-public.pdf | Date 2024-09-26 14:45:16 | Size 123.09 KB | Description IRM 8.11.1 Updated interim guidance on Appeals Reporting Data Needs (ARDN) |
| Name ap-08-0924-0020-public.pdf | Date 2024-09-26 14:36:10 | Size 223.36 KB | Description IRM 8.20.5 Interim Guidance for Collection Due Process (CDP) requests in the Rapid Response Appeals Process (RRAP) |
| Name ap-08-0924-0018-public.pdf | Date 2024-09-17 17:14:46 | Size 255.17 KB | Description IRM 8.7.3 Non-Docketed Syndicated Conservation Easement Case Resolution |
| Name ap-08-0824-001-public.pdf | Date 2024-09-10 08:58:16 | Size 146.66 KB | Description IRM 8.6.1 Revised Procedures for Secure Messaging |
| Name ap-08-0724-0014-public.pdf | Date 2024-07-10 10:10:39 | Size 236.85 KB | Description IRM 8.7.21 Appeals procedures for paperless closures of certain Employer Shared Responsibility Payment (ESRP) liability cases |
| Name ap-08-0724-0013-public.pdf | Date 2024-07-10 07:03:09 | Size 137.36 KB | Description IRM 8.26.11 Revised Appeals Centralized Database System (ACDS) requirements for Rapid Appeals Process (RAP) cases |
| Name ap-08-0724-0012-public.pdf | Date 2024-07-10 06:54:48 | Size 224.98 KB | Description IRM 8.22.5 Equitable Tolling in CDP |
| Name ap-08-0524-0008.pdf | Date 2024-05-28 12:17:10 | Size 318.13 KB | Description IRM 8.2.1 Appeals Electronic Case Files Initiative (ECFI) for Large Business & International (LB&I) International Individual Compliance (IIC) Cases Implementation |
| Name ap-08-0424-0005.pdf | Date 2024-04-10 14:48:30 | Size 151.72 KB | Description 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 |
| Name ap-08-0424-0007.pdf | Date 2024-04-10 13:35:37 | Size 176.75 KB | Description IRM 8.20.6 Obsoleting Form 14640, Addendum to Form 656, and amending offers in compromise |
| Name ap-08-0424-0006.pdf | Date 2024-04-10 10:08:04 | Size 147.64 KB | Description IRM 8.20.7 Collection Due Process/Offer in Compromise closed case routing and AOIC processing timing |
| Name ap-08-0224-0004.pdf | Date 2024-02-22 07:53:44 | Size 212.37 KB | Description IRM 8.20.5 Updated APS Procedures for Docketed Cases |
| Name ap-08-0224-0002.pdf | Date 2024-02-14 10:41:35 | Size 236.44 KB | Description IRM 8.20.6 Transmitting the Collection Due Process (CDP) Admin File to Counsel for Docketed Cases |
| Name ap-08-0224-0003.pdf | Date 2024-02-14 09:19:47 | Size 350.28 KB | Description IRM 8.4.1 Updated Procedures for Technical Employees Considering Docketed Cases |
| Name ap-08-1123-0011-jct-ig.pdf | Date 2023-11-01 08:50:29 | Size 267.14 KB | Description IRM 8.7.9 Interim Guidance Memorandum on Appeals Procedures for the Joint Committee on Taxation (JCT) Program |
| Name ap-08-0923-0008.pdf | Date 2023-09-27 09:04:14 | Size 234.48 KB | Description IRM 8.2.1 Appeals Electronic Case Files Initiative (ECFI) for Small Business/Self-Employed (SB/SE) Field Examination Cases Implementation |
| Name ap-08-0823-0007.pdf | Date 2023-08-31 08:39:43 | Size 250.08 KB | Description IRM 8.4.4 Updated Procedures for Certain No-Change Certifications and Docketed Examination Assistance Requests on Correspondence Examination and IMF Automated Underreporter Cases |
| Name ap-08-0423-0004.pdf | Date 2023-05-12 15:41:21 | Size 139.43 KB | Description IRM 8.20.3 Including Large Corporate Compliance (LCC) Returns in the Coordinated Industry Case (CIC) Category |
| Name ap-08-0323-0001.pdf | Date 2023-03-27 21:12:00 | Size 214.66 KB | Description IRM 8.2.1 Reissuance of Appeals Electronic Case Files Initiative (ECFI) for Small Business/Self-Employed (SB/SE) Field Examination Cases Pilot |
| Name ap-08-0622-0007.pdf | Date 2022-06-27 08:07:32 | Size 255.77 KB | Description IRM 8.7.9 Appeals Procedures for Electronic Submissions to The Joint Committee on Taxation (JCT) |
| Name ap-08-0221-0004.pdf | Date 2021-02-05 13:59:33 | Size 162.98 KB | Description IRM 8.20.7 Electronic Case Closures (ECC) (PDF) |
| Name ap-08-0121-0001.pdf | Date 2021-01-12 19:20:00 | Size 136.04 KB | Description IRM 8.20.6 Accept Transfers of Offers in Compromise (OIC) in Automated Offer in Compromise (AOIC) (PDF) |