Table of Contents
- 8.1 Appeals Function
- 8.2 Pre-90-Day and 90-Day Cases
- 8.4 Appeals Docketed Cases
- 8.6 Conference and Settlement Practices
- 8.7
Technical and Procedural Guidelines
- 8.7.1 Guidelines for Cases with Special Issues
- 8.7.3 Technical Guidance 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
- 8.7.9 Joint Committee (JC) Cases (Cont. 1)
- 8.7.10 Excise Tax Cases and IRA Adjustments
- 8.7.11 Working Appeals Team Cases
- 8.7.13 e-file Cases
- 8.10
Appeals Reports and Projects
- 8.10.1 Internal Reports
- 8.10.1 Internal Reports (Cont. 1)
- 8.10.2 Reports to Outside Officials
- 8.10.3 Appeals Inventory Validation Process
- 8.11 Penalties Worked in Appeals
- 8.13 Closing Agreements
- 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
- 8.17.4 Notices of Deficiency (Cont. 1)
- 8.17.5 Special Computation Formats, Forms and Worksheets
- 8.17.5 Special Computation Formats, Forms and Worksheets (Cont. 1)
- 8.17.6 Interest Issues in Settlement Computations
- 8.17.7 Penalties/Additions to Tax in Computations
- 8.18 Valuation Assistance Procedures
- 8.19
Appeals Pass-Through Entity Handbook
- 8.19.1 Procedures and Authorities
- 8.19.1 Procedures and Authorities (Cont. 1)
- 8.19.2 Managers/TEFRA Coordinators
- 8.19.3 Guidance for Appeals Officers
- 8.19.3 Guidance for Appeals Officers (Cont. 1)
- 8.19.4 Responsibilities of Appeals Tax Computation Specialists
- 8.19.4 Responsibilities of Appeals Tax Computation Specialists (Cont. 1)
- 8.19.5 Processing Services
- 8.19.5 Processing Services (Cont. 1)
- 8.19.6 Investor Cases
- 8.19.7 Administrative Adjustment Request
- 8.19.8 Collection Cases
- 8.19.9 Non-TEFRA Procedures
- 8.20
Appeals Case Processing Manual
- 8.20.2 IDRS Transcripts and Automated Systems
- 8.20.3 Appeals Centralized Database System (ACDS)
- 8.20.3 Appeals Centralized Database System (ACDS) (Cont. 1)
- 8.20.5 Processing and Establishing New Receipts
- 8.20.6 Interim Actions - Remittances, Partials, Transfers, and Returns
- 8.20.7 General 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 Appeals Processing Services (APS) Statute Responsibility
- 8.21.3 Appeals Technical Employees Statute Responsibility
- 8.21.4 Appeals Management Statute Responsibility
- 8.21.5 Appeals Collection Statutes
- 8.21.6 Statute Information on TEFRA Cases
- 8.21.7 Barred Statute Procedures
- 8.22 Collection Due Process
- 8.23 Offers in Compromise
- 8.24 Collection Appeals Program and Jeopardy Levy Appeals
- 8.25 Trust Fund Recovery Penalty (TFRP)
- 8.26
Alternative Dispute Resolution (ADR) Program
- 8.26.1 Fast Track Settlement for Large and Mid-Size Business (LMSB) Taxpayers
- 8.26.2 Fast Track Settlement for Small Business Self Employed (SB/SE) Taxpayers
- 8.26.3 Small Business Self Employed (SB/SE) Fast Track Mediation
- 8.26.4 Early Referral Procedures
- 8.26.5 Post Appeals Mediation (PAM) Procedures for Non-Collection Cases
- 8.26.6 Appeals Arbitration Procedures (Non-Collection Cases)
- 8.26.8 Compliance Assurance Process - Fast Track Settlement