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8.1.1.6
(10-23-2007) Programs of Interest to Appeals
The following chart lists the miscellaneous IRS programs, offices, and IRM references, applicable to the Appeals organization.
Reference
Topic
Description
IRM 1.16.2
Safety & Security-Manager's Security
Appeals managers are required to comply with any standards relevant to the operation of an Appeals Office.
IRM 5.1.3
Potentially Dangerous Taxpayer (PDT) System
This system identifies taxpayers who pose a threat to the safety of IRS employees whose official duties may require personal
contact with such taxpayers. Appeals employees should refer to the procedures in IRM 5.1.3.
IRM 5.8 and IRM 5.14
Accounts Receivable Dollar Inventory (ARDI)
Appeals is committed to the reduction of the outstanding accounts receivable of the Service. Appeals Officers or Settlement
Officers can assist in this reduction by soliciting advance payments, using offer in compromise and installment agreement
procedures, and quickly resolving problems with incorrect assessments.
IRM 11.3
Privacy Act & Disclosure
IRC 7213 provides for criminal penalties and IRC 7431 provides for civil damages for unauthorized disclosures of confidential
tax information. All personnel should refer to IRM 1.3 for the procedures regarding disclosure of tax returns and returns
information under IRC 6103. For additional assistance regarding disclosure matters, consult your Disclosure Officer.
IRM 13.1
Taxpayer Advocate Service
Appeals is an unusual function within the Service. Part of its authority is derived from the Commissioner and another part
is derived from the Chief Counsel. Authority on cases that are docketed in the Tax Court comes from the Chief Counsel, while
authority on non-docketed cases comes from the Commissioner. TAS involvement is limited to non-docketed cases where Appeals
authority is received from the Commissioner. Of course, if there is a problem on a docketed case which could be resolved with
TAS assistance, Appeals employees are encouraged to request TAS assistance.
IRM 13.1.7
Taxpayer Assistance Orders- Limitations
As with regular TAS cases, Appeals ATAO/TAO involvement is limited to non-docketed cases, where Appeals authority is received
from the Commissioner.
IRM 25.16
Natural Disasters & Emergencies
This IRM sets forth the procedures in designated disaster/emergency areas. Appeals must be sensitive to taxpayer needs in
situations that involve natural disasters and/or emergencies.
Thank you so much for listening to me last week... I'm sending you a FedEx package that includes the forms... and also 2 checks one... for $500 and another for $1,000... thanks again and looking forward to fix my IRS problem once and for real.
