IRS Reconsideration Cases (Closing Code 42) - Jurisdiction Returned to Appeals by Counsel

8.4.1.4  (10-26-2007)
Reconsideration Cases (Closing Code 42) - Jurisdiction Returned to Appeals by Counsel

  1. Counsel and Appeals may agree jurisdiction will be returned to Appeals for settlement in a docketed case with strong likelihood of settlement for all or part of the case.

  2. When the case is in Counsel's jurisdiction, it is in Part 3 on ACDS. When the case is returned to Appeals for reconsideration, APS inputs Closing Code 42 and a date closed equal to the date the case is received for reconsideration. This changes the "Part" on the open ACDS record from 3 to 2. The closed ACDS record retains Part 3 and the closing information


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