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8.4.1.3
(10-26-2007)
Appeals Authority Over Docketed Cases
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Appeals has settlement authority in conjunction with Counsel over docketed cases. This authority remains in Appeals unless
procedures require the case be returned to Counsel.
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The Office of Chief Counsel (or the Associate Chief Counsel with subject matter jurisdiction over the case or issues) may,
after consulting with the Chief, Appeals and the appropriate Area Counsel, determine that a case, or an issue or issues in
a case, not be considered by Appeals. In such a situation, Appeals foregoes settlement authority on the case or issues.
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