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8.1.8.3
(03-30-2009)
Working ETC Cases
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Only designated AOs are assigned these highly sensitive cases. The AOs work the ETC cases in accordance with IRM 8.7.1, Technical and Procedural Guidelines, render a decision, and generate appropriate closing letters to the taxpayer and/or Power of Attorney. Priority treatment
is given to the extent possible.
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The AO's Appeals Team Manager (ATM) ensures the complete case is sent to the designated ATM in Field Operations East or Field
Operations West for review and approval. He/She sends an encrypted email notifying the Field East or West ATM Reviewer that
a file is being forwarded for review. The statute on the case is noted and any other priorities are discussed in advance of
mailing.
There are two ATMs, one in Field East and one in Field West, designated to:
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Review and approve the case.
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Return the approved closed case to APS in Atlanta, Georgia for processing.
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Notify the designated AO's ATM to input ACAPDATE on ACDS.
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