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Appeals is the only administrative function of the IRS with authority to consider settlements of tax controversies and has the primary responsibility to resolve these disputes, without litigation, to the maximum extent possible.

As stated in IRC 7803(e)(3), Purposes and Duties of Office, the Appeals mission is to resolve federal tax controversies without litigation on a basis that is fair and impartial to both the government and the taxpayer, promotes a consistent application and interpretation of, and voluntary compliance with, the federal tax laws, and enhances public confidence in the integrity and efficiency of the IRS.

Appeals accomplishes its mission by considering protested and Tax Court-docketed cases, holding conferences, and negotiating settlements in a manner which ensures Appeals employees are familiar with and follow the Taxpayer Bill of Rights (TBOR) in every interaction with taxpayers.

The 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 the TBOR, see /taxpayer-bill-of-rights.

This IRM provides guidance and information to assist ATEs in meeting the Appeals mission when working docketed cases, specifically with respect to cases in which new information is presented to the ATE.

Standard docketed case examination assistance (EA) request procedures ensure:

IRM 1.2.2.9.1, Delegation Order 8-1 (formerly DO-60, (Rev. 7)), Appeals Functions. Settlement of Cases Docketed in the United States Tax Court, describes the general grants of authority to the Office of Chief Counsel (Counsel) and Appeals on cases docketed before the United States Tax Court.

Rev. Proc. 2016-22, which supersedes Rev. Proc. 87-24, provides more specific guidance on how docketed cases are handled by Counsel and Appeals.

See also 26 CFR 601.106, Appeals Functions.

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

PPQ&A provides trend and data analyses and detailed summary reports for Appeals.

See IRM Exhibit 8.1.1-1, Common Terms Used in Appeals, for common terms and definitions used in IRM Part 8. Terms listed in that exhibit are not reproduced in this section.

The following table provides definitions of specific terms used in this IRM:

This IRM is the primary source of guidance to Appeals on handling docketed cases with new information. The text of this IRM contains various references to assist employees who work docketed cases that may potentially generate new information not previously considered by the Compliance function.

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.

New information is information received in Appeals from the petitioner, authorized representative, or attorney of record not previously made available to Compliance for consideration prior to issuance of the IRS Notice, relating to issues:

New information includes:

Use the table below to determine if the case meets the 60-day requirement and then take the next appropriate action:

Form 14361, Docketed Examination Assistance Request - Jurisdiction Not Released, is in APGolf Category Transmittals.

Changes to ACDS database fields (yellow fields on the APGolf input page) are not retained beyond the creation of the form. Data from these ACDS database fields is used when Appeals shares feedback loop data with the source functions.

Changes to Form 14361 capture fields (white fields on the APGolf input page) are retained from the last Form 14361 generated for the case from ACDS. Change incorrect data in a Form 14361 field by changing the data from the APGolf input page and re-generating the form. Do not merely edit the PDF form.

Form 14361 line-by-line instructions:

Form 14362, Docketed Examination Assistance Issues and Results, is available in APGolf category Docketed.

Form 14362, Docketed Examination Assistance Issues and Results, line-by-line instructions:

The EA POC can deny the EA request. Form 14362, Docketed Examination Assistance Issues and Results, provides a drop-down list of reasons for denial and an "Other" write-in reason for denial. The EA POC either selects a reason from the drop-down list or writes in a reason and returns the signed Form 14362 denying EA to the ATM.

The ATM forwards the Form 14362, Docketed Examination Assistance Issues and Results, to the ATE for the administrative file. The ATM and ATE discuss the denial decision and impact of the decision on taxpayer compliance.

If the EA POC denies the EA request and EA denial is not reversed:

Use the EA_Routing_Instructions posted on the Case Routing page on the Appeals website to determine the correct EA POC. Generally, determining the EA POC is based on the PBC for that case on ACDS. But for statutory notices of deficiency issued by Correspondence Exam or IMF AUR, determine which group and campus issued the SND. Then find the generic email address for that group and campus on the EA Routing Instructions spreadsheet.

Compliance¡¯s general business rules for determining the EA POC by PBC are in IRM 4.2.1.8.4.5, Examination Assistance Point of Contact.