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8.1.3.11
(10-23-2007)
Appeals Processing Services
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Appeals Processing Services (APS) provides technical assistance and support for controlling and processing tax cases for Appeals
and Counsel. It is the final processing point in the Appeals Office and performs the full range of interim and closing actions
which includes the following:
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Verify contents of the administrative file.
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Update or make corrections on IDRS, ACDS, AIMS, CDPTS, ISTS.
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Process interim assessments or abatements.
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Control statutes.
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Issue notices of deficiencies (SND or 90-day letter), determination letters, abatement of interest letters, EP and EO Adverse
determinations letter or other required notices or correspondence.
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Prepare office files.
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Process cases resolved by the Appeals Officers and/or Counsel. This includes processing assessments, adjustments, installment
agreements and offers-in-compromise.
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Process cases between Appeals and Counsel.
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The following provides a brief description of the employees in the APS organization and their role:
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Director, Appeals Processing Services, is responsible for the overall organization including staffing and directing case processing
activities. The APS Director is the first level supervisor of the APS Area Managers and second level supervisor of the APS
Processing Team Managers.
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The APS Area Manager is responsible for planning, organizing, coordinating, monitoring and directing the activities of a work
force in APS units in their Area. The APS Area Manager is the first level supervisor of the APS Processing Team Manager and
the second level supervisor of the APS employees.
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APS Technical Advisors assist either the Director, Appeals Processing Services or the APS Area Manager, in the daily operations
of the Area or APS organization.
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APS Processing Team Managers (PTM) direct the activities performed by the APS employees. They are the first level supervisor
of APS employees.
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APS Tax Examiners (TE's) process a full range of cases in accordance with established procedures. The TE's receive and review
administrative files, create and update automated systems, prepare and make interim and final adjustments, determine statute
of limitations on a wide variety of tax returns and compute interest.
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Case Processor's provide administrative, clerical, and technical support within the Appeals office.
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The Secretary may be assigned to work for any manager in the APS organization. They may assist in preparing correspondence,
evaluations, timekeeping, updating automated systems, assisting in the case processing work. The secretary not be assigned
to the APS organization but my work directly for an Appeals Team Manager.
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