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The AARS team operates three distinct programs:

The AARS team handles inquiries for Appeals cases: open, unassigned, assigned or closed. Inquiries for cases not yet in Appeals should be made to the Business Unit who last had jurisdiction of the case.

If you are referring a taxpayer or representative to the AARS team because they have or once had an Appeals case, they should call (855) 865-3401.

The Taxpayer First Act (TFA) of 2019 amended Internal Revenue Code Section 7803(e)(3) to state, It shall be the function of the Internal Revenue Service Independent Office of Appeals to resolve Federal tax controversies without litigation on a basis which -

The Taxpayer Bill of Rights (TBOR) TBOR and Pub 1 Your Rights as a Taxpayer, discuss the 10 available taxpayer rights. Which includes the right to appeal an IRS decision in an independent forum. You are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the IRS Independent Office of Appeals¡¯ (Appeals) decision.

Appeals is the Internal Revenue Service¡¯s dispute resolution forum. The Commissioner granted Appeals authority to consider and negotiate settlements of Internal Revenue Service controversies.

The Policy analyst shown on the Product Catalog page as the originator is the assigned author of this IRM.

Policy, Planning, Quality and Analysis (PPQ&A) provides trend and data analyses and detailed summary reports for Appeals.

The table below lists common acronyms used in this section:

The Internal Revenue Code (IRC) provides taxpayers specific rights. The Taxpayer Bill of Rights groups these rights into ten fundamental rights. See IRC ¡ì 7803(a)(3). IRS employees are responsible for being familiar with and following these rights. For additional information about taxpayer rights, please see Publication 1, Your Rights as a Taxpayer or visitirs.gov/taxpayer-bill-of-rights.

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about TBOR, see /taxpayer-bill-of-rights.

In accordance with IRM 25.30.2.3, Statement of Commitment, Appeals will work collaboratively with the Taxpayer Advocate Service (TAS) to enhance the taxpayer experience. For more information, see IRM 25.30.2, Service Level Agreement between the IRS Independent Office of Appeals and the Taxpayer Advocate Service.

When TAS lacks either the statutory or delegated authority to resolve the taxpayer¡¯s problem, TAS uses the OAR process to refer a case to Appeals with a request or recommendation to take a particular action, while respecting Appeals' obligation to independently resolve taxpayer controversies. See IRM 1.2.2.13.2, Authority of the National Taxpayer Advocate to Perform Certain Tax Administration Functions, and IRM 1.2.1.9.1, Policy Statement 8-1, Appeals Administrative Dispute Resolution Process. Delegation Order 13-2 does not permit TAS to take actions in cases that are open in another IRS function or overrule determinations made by employees of other functions who have been delegated comparable authority. The TAS office uses Form 12412, Operations Assistance Request (OAR), to initiate the OAR process.

TAS will be responsible for building each OAR case and will ensure that each case meets appropriate TAS criteria before contacting the AARS team. That is, TAS will conduct all appropriate IDRS research, identify the issue(s) based on case analysis, request all pertinent internal documents, e.g., copy of returns, audit reports, adjustment documents, etc., request documentation from the taxpayer relevant to the issue and, where appropriate, make a recommendation for Appeals consideration. Recommendations made by TAS may include, but are not limited to, requests to:

TAS will ensure that each case meets appropriate TAS criteria prior to submitting an OAR to Appeals. TAS is responsible for the following:

If the case is not open in or was closed by Appeals, TAS will not send an OAR to Appeals. TAS will send the OAR to the Operating Division that issued the notice granting the appeal right to the taxpayer. The Operating Division should follow normal procedures for sending the case to Appeals. If TAS secures new information for review and consideration, TAS will forward that information to the Operating Division to ensure that this new information is considered before the protested case is sent to Appeals.

TAS will complete Form 12412, Operations Assistance Request (OAR), to initiate the OAR process, and include the following information:

TAS will hold related documents until Appeals acknowledges and accepts the OAR for Appeals consideration. Once TAS receives notification that the OAR is accepted for consideration, TAS will forward related documents via Form 3210, Document Transmittal, as directed by the AARS team.

TAS will clearly identify those OARs that require expedite processing based on the facts and circumstances of the case (as defined in IRM 25.30.2.7.1, OARs Requiring Expedite Processing).

The AARS team will provide TAS with the name and telephone number of the Appeals manager or employee to whom an open case is assigned via secure messaging email within one workday of contacting the AARS team for an expedite processing OAR, see IRM 25.30.2.7.1, OARs Requiring Expedite Processing and IRM 8.1.9.3. See IRM 25.30.2.7.2, OARs Not Requiring Expedite Processing.

TAS employees will direct to the appropriate TAS Liaison all procedural or technical questions not directly related to an OAR that has already been referred. The TAS Liaison will decide, after consulting TAS subject matter experts, whether to contact the AARS team.

If Appeals determines additional research or documentation is required on an OAR, the AARS team will contact the assigned TAS employee within one workday of the determination, and within one workday of the receipt of the OAR in the case of expedite processing OARs (see IRM 25.30.2.7.1 ), to obtain information and to negotiate the requested completion date. If the assigned TAS employee cannot provide the information within five (5) workdays of the request, the AARS team or Appeals employee may return the OAR to TAS and the case will be closed out of the unit inventory. Appeals may provide TAS additional time to obtain the information, when appropriate. The AARS Team or Appeals employee will complete Section VI of Form 12412 indicating the reason(s) for the rejection, including that TAS did not timely provide necessary documentation upon request, and citing the IRM references (when applicable).

If Appeals rejects an OAR for missing documentation, and TAS believes sufficient information has been provided, the TAS Liaison will discuss any disagreement with the AARS team within three workdays (or one workday if the OAR was an expedite processing OAR (see IRM 25.30.2.7.1)) of the receipt of the Form 12412 prior to elevating to the Local Taxpayer Advocate (LTA) in the originating TAS Office.

The TAS employee and Appeals employee assigned the OAR will agree upon the timeframes for follow-up based on the facts and circumstances of each case.

If additional time is needed to complete the OAR, the Appeals employee assigned to the OAR will contact the TAS employee prior to the negotiated completion date. If resolution of the taxpayer's case cannot be completed by the requested completion date, or by the negotiated completion date, the Appeals employee will elevate the matter to their manager. The TAS employee will immediately inform their manager of the situation. The TAS manager, working with the TAS Liaison in the initiating TAS office, will then contact the Appeals manager to discuss the reason(s) for the delay.

If the Appeals employee assigned the OAR and the TAS employee cannot agree upon the appropriate resolution of the taxpayer's problem, while respecting the obligation of Appeals to independently resolve taxpayer controversies, the TAS employee and Appeals employee will elevate this disagreement to their immediate managers. See Delegation Order 13-2 on TAS' authority, which does not include the authority to overrule determinations made by other IRS functions having delegated authority. If an agreement on the appropriate resolution cannot be reached within three workdays, the managers will elevate the disagreement over the implementation of these provisions through the appropriate management channels within TAS and Appeals for resolution or consideration of a Taxpayer Assistance Order by the LTA.

In accordance with IRM 13, Taxpayer Advocate Service, the assigned TAS employee is responsible for keeping the taxpayer/representative apprised of the progress of their case and will follow-up with the Appeals employee assigned the OAR for a status report, as necessary. The TAS employee assigned the case will follow up with the Appeals employee assigned the OAR if a response has not been received by the requested or negotiated completion date. The Appeals employee will follow Appeals procedures for contacting the taxpayer/representative. The Appeals employee assigned the OAR will discuss their findings and recommendations on the final disposition of the OAR, and will notify the assigned TAS employee prior to communicating the final decision to the taxpayer or issuing any closing documents. The TAS employee is responsible for communicating the final decision on the OAR to the taxpayer/representative after holding any necessary discussions with the appropriate Appeals personnel, recognizing Appeals¡¯ obligation to independently decide the tax controversy case. Appeals will follow normal procedures for closing the appeals case, including issuing official closing documents to the taxpayer and providing a copy to TAS. Upon closing the OAR, the Appeals employee will complete Section VI of Form 12412 and return it to the TAS employee assigned the OAR case. The OAR must be returned within three workdays from the date all actions for the OAR have been completed and transactions input.

Upon receipt of the Form 12412 from Appeals, TAS will close the OAR on TAMIS and, if required, upon TAS input of an adjustment or manual refund where such action has been approved in writing by Appeals (normally through return of the completed OAR) in accordance with TAS delegated authorities.

TAS is responsible for identifying those OARs that require expedite processing. Requests for expedite processing will be made on a case-by-case basis and will be based on the facts and circumstances of the taxpayer¡¯s case. TAS will generally request expedite processing of an OAR in those cases in which the failure to take the specific action requested will cause the taxpayer economic harm or burden, extended delays have occurred, repeated IRS failures to resolve the problem have taken place, the taxpayer is suffering significant health issues which may improve with earlier resolution, or when timeframes or statute consideration necessitate that case issues be worked sooner.

When TAS determines an OAR requires expedite processing and sufficiently develops the OAR, the TAS employee will follow the procedures in IRM 8.1.9.3, that require contact with the AARS team before sending the OAR. Any dispute about the AARS team¡¯s determination on whether the case belongs in Appeals will be elevated to the managers of the employees. Once TAS issues an OAR, the AARS team will screen and acknowledge receipt of the OAR within one workday. Generally, Appeals will assign an expedite OAR and notify the TAS employee of that assignment within three workdays from the acknowledgment date. If more time is needed to assign the OAR, Appeals will notify TAS and provide TAS with an expected assignment date. The AARS team will notify the TAS employee of the assignment by secure messaging email, telephone, or e-fax. If the assigned Appeals employee determines more time is needed to complete the OAR, they will contact the assigned TAS employee to negotiate the earliest possible requested completion date.

For cases that do not require expedite processing, the TAS employee will submit Form 12412 to the AARS team at the earliest possible date following procedures in IRM 8.1.9.3. The AARS team will acknowledge receipt of the OAR via secure messaging, email, telephone, or e-fax within three workdays of receipt of the properly completed OAR. If the assigned Appeals employee indicates upon receipt of the OAR that they are unable to complete the OAR by the requested completion date, the TAS employee will contact the assigned Appeals employee to negotiate or renegotiate the earliest possible requested completion date.

For OARs that do not require expedite processing, the AARS team will acknowledge receipt of the OAR via secure messaging email, telephone or e-fax within three workdays of receipt of the properly completed OAR. If necessary, the Appeals employee assigned the OAR will negotiate with the TAS employee a reasonable timeframe for OAR resolution.

All new cases need to be screened for any prior cases that are or were previously assigned to the AARS team, and to ensure that the case is closed by the APS Tax Examiner (TE) on ACDS and Processing Employee Automated System (PEAS) before the AARS team starts any action on the case.

To accept the case, it must have been closed by the APS TE on ACDS and PEAS for a minimum of 30 calendar days. Cases not closed for the minimum number of days will not, generally, be accepted by the AARS team. If the case is open or has not been closed for the minimum number of days, the applicable following actions should be taken:

Repeated cases on the same taxpayer, generally, will be assigned to the same AARS team member that was initially assigned to the taxpayer. For every case coming to the AARS team, once it has been determined that the case is not open and has also been closed for at least 30 days, the AARS team member will check PEAS and ACuServ records to see if a prior AARS case is evident. If a prior case on the taxpayer is evident, the new case will normally be assigned to the same AARS team member to whom the prior case was assigned. The new case should be presented to the team lead to have it assigned to the appropriate AARS team member.

New fields have been added to PEAS for use by the AARS team. They include the following:

If the prior case was assigned to an AARS member who is no longer with the team, print and review the record for case assignment. The current AARS team member will retain the case.

If an approved Form 5402 and/or Form 3870 are needed to correct an account, the forms must be signed by an ATM or other official delegated to approve the action to be taken.

All new cases must be loaded onto PEAS within 24 hours of receipt.

Closed cases will not be reopened. If there is subsequent contact on a previously closed case and the case has been recorded as closed in the unit ACuServ or PEAS inventory report, do not remove the closed date and status. Import a new case on PEAS.

The first entry in Processing Employee Automated System (PEAS) must include comments regarding the Assessment Statute Expiration Date (ASED), Collection Statute Expiration Date (CSED), Refund Statute Expiration Date (RSED) and the 24-month Offer-in Compromise (OIC) statute under IRC 7122(f), as provided by the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA). Compute and record the dates for each statute in the initial history entry. Any potential statute issues should be discussed here.

Timely and accurate PEAS Case Activity Record (CAR) documentation is required to support effective AARS case management. AARS must also use the PEAS Suspense and PEAS Follow-up options as appropriate to efficiently and effectively manage their open PEAS inventory.

Record all contacts and/or case activities with respect to the case.

When recording an OAR on a closed case: