Can’t Wait?

When Appeals concludes consideration without settlement, the work unit is forwarded to Counsel. Ordinarily an settlement computation is not required in an unagreed docketed case, but when the Appeals Officer raises a new issue or concedes an issue, one might be necessary.

Taxpayer rights are explained by Compliance during the examination. These rights are provided again by Appeals when the Uniform Acknowledgement Letter is sent at the beginning of the Appeals process. Although it is not mandated the Appeals Officer again explain the rights to the taxpayer at the conclusion of an unagreed docketed case, the Appeals Officer may chose to provide this information. If the taxpayer asks, the Appeals Officer must provide the information.

The Appeals Officer sends Letter 971, Closing Letter - Docket Transfer for Trial Prep, notifying the taxpayer the case is being transferred to Counsel since an agreement cannot be reached in Appeals. Generally, Counsel issues a letter once they receive the case that explains what the taxpayer can expect to occur from that point forward.

When APS receives the administrative file with an approved Form 5402 releasing jurisdiction, they take the following action:

For the Appeals Officer's purpose, the case is moved from active to suspense inventory (Part 2 to Part 3).

Enter CLOSINGCD 43

Enter Action Code DCJUR

Enter the TODATE (date administrative file sent to Counsel). (This closing code will move the case to status E/T.)

Transmit the administrative file to Counsel. If Form 2828, Transmittal Memo, is used, file a copy in the office file, and establish a follow-up "tickler" control until Counsel acknowledges receipt of the administrative file.