Part 8. Appeals

Table of Contents

8.1 Appeals Function

• 8.1.1 Appeals Operating Directives and Guidelines
• 8.1.3 Working Cases in Appeals
• 8.1.6 Disclosure, Security and Outside Contacts
• 8.1.7 AQMS Purpose and Guidelines
• 8.1.8 Employee Tax Compliance
• 8.1.9 Closed Case Referrals and Customer Service Contacts
• 8.1.10 Ex Parte Communications

8.2 Pre 90-Day and 90-Day Cases

• 8.2.1 Agreed Pre-90-Day Income Tax Cases
• 8.2.2 Statutory Notice of Deficiency Cases
• 8.2.3 Related, Whipsaw and Inactive Cases

8.4 Appeals Docketed Cases

• 8.4.1 Procedures for Processing and Settling Docketed Cases
• 8.4.2 Campus Appeals Docketed Cases
• 8.4.4 Examination Assistance Requests

8.6 Conference and Settlement Practices

• 8.6.1 Conference and Issue Resolution
• 8.6.2 Appeals Case Memo Procedures
• 8.6.3 Appeals Rulings
• 8.6.4 Reaching Settlement and Securing an Appeals Agreement Form
• 8.6.5 Identity Theft Procedures

8.7 Technical and Procedural Guidelines

• 8.7.1 Guidelines for Cases with Special Issues
• 8.7.3 Domestic and International Operations Programs
• 8.7.4 Appeals Estate and Gift Tax Cases
• 8.7.5 Transferee and Transferor Liabilities
• 8.7.6 Appeals Bankruptcy Cases
• 8.7.7 Claim and Overassessment Cases
• 8.7.8 Tax Exempt and Government Entities (TE/GE) Cases
• 8.7.9 Joint Committee (JC) Cases
• 8.7.10 Excise Tax Cases and IRA Adjustments
• 8.7.11 Working Appeals Team Cases
• 8.7.12 Appeals Innocent Spouse Case Procedures
• 8.7.13 e-file Cases
• 8.7.14 Freedom of Information Act (FOIA) Administrative Appeal Cases
• 8.7.15 Administrative Cost and Qualified Offer Cases
• 8.7.16 Appeals Employment Tax Procedures
• 8.7.17 Appeals Remittance Procedures
• 8.7.18 Return Preparer Misconduct Cases
• 8.7.19 Net Rate Netting Procedures for Appeals
• 8.7.20 Appeals Cases Involving Shared Responsibility Payment (SRP) Under IRC 5000A
• 8.7.21 Employer Shared Responsibility Payment (ESRP) Under IRC 4980H

8.10 Appeals Reports and Projects

• 8.10.1 Internal Reports
• 8.10.2 Reports to Outside Officials
• 8.10.3 Appeals Inventory Validation Process

8.11 Penalties Worked in Appeals

• 8.11.1 Return Related Penalties in Appeals
• 8.11.3 Return Preparer Penalty Cases
• 8.11.4 Penalty Appeals (PENAP)
• 8.11.5 International Penalties
• 8.11.6 FBAR Penalties
• 8.11.7 Abusive Transaction Penalties
• 8.11.8 Miscellaneous Penalties

8.13 Closing Agreements

• 8.13.1 Processing Closing Agreements in Appeals

8.17 Settlement Computations and Statutory Notices of Deficiency

• 8.17.2 General Settlement and Rule 155 Computations
• 8.17.3 Preparing a Statement of Account
• 8.17.4 Notices of Deficiency
• 8.17.5 Special Computation Formats, Forms and Worksheets
• 8.17.6 Interest Issues in Settlement Computations
• 8.17.7 Penalties/Additions to Tax in Computations

8.18 Valuation Assistance

• 8.18.1 Valuation Assistance Procedures

8.19 Appeals Pass-Through Entity Handbook

• 8.19.1 Procedures and Authorities
• 8.19.2 Managers/TEFRA Resources
• 8.19.6 Partner Cases
• 8.19.7 Administrative Adjustment Request
• 8.19.8 Collection Cases
• 8.19.9 Non-TEFRA Procedures
• 8.19.10 Receipt, Assignment, and Consideration of TEFRA Partnership Cases
• 8.19.11 Agreed TEFRA Partnership Cases
• 8.19.12 Final Partnership Administrative Adjustment
• 8.19.13 Docketed and Department of Justice Cases
• 8.19.14 Bipartisan Budget Act of 2015 Procedures

8.20 Account and Processing Support (APS)

• 8.20.3 Appeals Centralized Database System (ACDS)
• 8.20.5 Carding New Receipts
• 8.20.6 Interim Actions
• 8.20.7 Closing Procedures
• 8.20.10 Appeals Processing Employee Automated System (PEAS)

8.21 Appeals Statute Responsibility

• 8.21.1 General Statute Responsibility
• 8.21.2 Account and Processing Support (APS) Statute Responsibility
• 8.21.3 Appeals Technical Employees Statute Responsibility
• 8.21.4 Appeals Management Statute Responsibility
• 8.21.5 Statutes on Collection Cases
• 8.21.6 Statute Information on TEFRA Cases
• 8.21.7 Barred Statute Procedures

8.22 Collection Due Process

• 8.22.4 Collection Due Process Appeals Program
• 8.22.5 Receipt, Control and Pre-Conference Considerations
• 8.22.6 Cases Requiring Special Handling
• 8.22.7 Alternatives to Collection Action
• 8.22.8 Liability Issues and Relief from Liability
• 8.22.9 Closing and Post Closing Actions

8.23 Offer in Compromise

• 8.23.1 Offer in Compromise Overview
• 8.23.2 Receipt and Control of Non-Collection Due Process (CDP) Offers
• 8.23.3 Evaluation of Offers in Compromise
• 8.23.4 Acceptance, Rejection, Withdrawal and Default Procedures for Non-Collection Due Process (CDP) Offers
• 8.23.7 Doubt as to Liability

8.24 Collection Appeals Program and Jeopardy Levy Appeals

• 8.24.1 Collection Appeals Program (CAP)
• 8.24.2 Jeopardy Levy Appeals

8.25 Trust Fund Recovery Penalty (TFRP)

• 8.25.1 Trust Fund Recovery Penalty (TFRP) Overview and Authority
• 8.25.2 Working Trust Fund Recovery Penalty Cases in Appeals

8.26 Alternative Dispute Resolution (ADR) Program

• 8.26.1 Fast Track Settlement for Large Business and International (LB&I) Taxpayers
• 8.26.2 Fast Track Settlement for Small Business/Self Employed (SB/SE) Taxpayers
• 8.26.3 Fast Track Mediation for Collection Cases
• 8.26.4 Early Referral Procedures
• 8.26.5 Post Appeals Mediation (PAM) Procedures for Non-Collection Cases
• 8.26.7 Fast Track Settlement (FTS) for Tax-Exempt/Government Entities (TE/GE) Taxpayers
• 8.26.8 Compliance Assurance Process - Fast Track Settlement
• 8.26.9 Post-Appeals Mediation Procedures for Collection Cases
• 8.26.11 Rapid Appeals Process (RAP)