Can’t Wait?

The Campus Appeals office considers notice of deficiency cases, initially docketed as Small Tax Cases ("S" cases), issued by IRS Campus. If a case is subsequently, but not initially, identified as an "S" case, at its discretion the Field Appeals office may either retain it or transfer it to the Campus Appeals office if the case does not appear on a Tax Court calendar. If the case is on a Tax Court calendar it remains under the jurisdiction of the Field Appeals office. If an "S" case becomes a regular case, the Campus Appeals office may retain it with concurrence from Counsel.

Upon assignment, the Appeals Officer (AO) begins working the case as quickly as possible. Campus Appeals officers conduct settlement negotiations with the Petitioner or Counsel of Record via telephone and correspondence.