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8.6.2.1
(10-18-2007)
Introduction to Appeals Case Memos (ACM)
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This section explains in detail how Appeals Officers (AO)s prepare an Appeals Case Memo (ACM). Information on preparing ACMs
in large team cases is found in IRM 8.7.11, Appeals Team Cases. Information on preparing ACM attachments for CDP Notice of
Determination or Decision Letters is found in IRM 8.22.2
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The ACM is a report prepared by the AO to adequately explain and support the basis on which a work unit is disposed. Every
Appeals work unit requires one. The exception to this general rule is where disposition of the case can be explained in a
brief comment. In this situation it is acceptable to place the brief comment in the Remarks Section of Form 5402 .
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Write the ACM using plain English. See IRM 8.6.2.1.2.
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A spoken style using ordinary words, personal pronouns, active voice, contractions, a variety of punctuation, and relatively
short sentences.
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A clear organization starting with the main point.
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An obvious layout using short paragraphs, headings and bullet lists.
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Write an ACM to demonstrate to the approving official or case reviewer that the proposed action is acceptable. Include information
and any follow up action for Compliance personnel, for Counsel to prepare for trial, and to evaluate the settlement proposal.
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Include information received during Appeals consideration in the administrative file as prescribed in IRM 8.2.1, Pre-90-Day
and 90-Day Cases.
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Separately frame each new issue raised by the taxpayer following the procedures in IRM 8.6.1.5, New Issues and Reopening
Closed Issues.
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When transferring a case to Counsel jurisdiction, include conference notes in the file so Counsel is aware of conference activity.
Explain the recommended settlement. In cases where there has been little or no cooperation from the taxpayer or representative,
briefly explain efforts to resolve the case and the taxpayer’s failure to supply requested information, attend offered conferences,
or cooperate in resolving the case. Explain any Appeals findings or observations that may be helpful to Counsel.
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Avoid unnecessary duplication of information in ACMs by preparing a consolidated ACM covering the key case and all related
cases.
8.6.2.1.1
(10-18-2007)
Four Major Sections of an ACM
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Summary and Recommendation: The Summary and Recommendation is the first section of your narrative and is required in all ACMs. It briefly summarizes
the issue and the recommendation so the reader understands the bottom line. It is important to say enough to cover all the
most important matters, yet still be concise enough that the reader doesn’t feel bogged down in details.
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If the issue is simple, this section may be all that needs to be written. Include a summary and brief analysis of what the
taxpayer and examiner did or said. Briefly state the rationale for the recommendation. Include what the hazards to the government
are and how they affect the settlement.
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Brief Background:This is an optional section used to describe anything general to the entire issue. Think of this section as a way to give
just the basic facts to the reader. Save other facts for later, and put them where the reader needs them. Notice that there’s
nothing controversial in the section. It simply says enough to give context for what follows.
Example:
John Sample and Jay Bird incorporated SB, Inc. in October of 1995. Each owned 50% of the corporation. SB Inc. is in the business
of veterinary medicine. The examiner is completing Jay Bird’s case separately; therefore, it is not associated with this file.
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Discussion and Analysis: This is the main section for a detailed discussion of any issue. Along with the Schedule of Adjustments and the initial framing
of the issue, this section also serves as a rough draft ACM. Make this section clear and concise by providing yourself and
the reader with a blueprint or outline of the discussion to follow. In a complex issue discussion, good structure is essential.
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My Evaluation: After a lengthy issue discussion, this section serves as a recap of the relevant factors and the weight assigned to each.
This analysis clearly illustrates the settlement rationale and is particularly important on complex issues and those with
hazards of litigation settlements.
8.6.2.1.2
(10-18-2007)
Introduction to Plain English Writing
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Plain English has widespread acceptance as the language of business. It should be used in all Appeals writings.
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Consider who the readers are when preparing the ACM. The primary reader is almost always the Appeals Team Manager (ATM), so
tailor the discussion to his or her needs.
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Sometimes there are important secondary readers. For example, if a case is unagreed, consider providing additional information
in the ACM that is helpful to Counsel. However, the focus of the ACM must remain with the primary reader.
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There are techniques of plain English available to help write more clearly while developing writing skills. This brief introduction
summarizes some of those techniques for developing style, organization and layout.
8.6.2.1.3
(10-18-2007)
Style of Writing in ACMs
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Plain English urges the write to write the way they talk. Ask the question, "How would I say the words if my reader were standing
in front of me?"
Then use those words when writing.
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There is some concern that a conversational tone is inappropriate for professional writing. The tone used in some conversations
is inappropriate. But if the same tone is used in writing that is used in speaking face-to-face, the tone is generally appropriate.
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Use these techniques to write in a conversational style:
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Ordinary words. Be comfortable with speaking vocabulary. When writing, use "did"
instead of "accomplished "
and "set up"
instead of "implemented. "
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Personal pronouns. Use "I"
to refer to yourself and "we"
to refer to Appeals. Use personal pronouns with the same frequency used when talking. They’re some of the most common
words in our language, yet old-style business writing avoids them.
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Active voice. Say "I found"
instead of "it was found."
Writers who rely on passive voice unwittingly create great confusion for their readers. An easy way to write in active
voice is to use personal pronouns. Using them makes passive voice much harder to write.
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Contractions. Say, "The taxpayer didn’t "
or "I’m certain"
instead of " The taxpayer did not"
and "I am certain."
The difference in these examples is small, but the value of contractions is great. People who avoid contractions almost
always slip back into bureaucratic writing. In other words, they avoid not only contractions, but also (unconsciously) active
voice, ordinary words, and all the other characteristics of plain English. Contractions help us write plain English; in fact
we have to work hard to write bureaucratically when using them.
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A variety of punctuation. Use the dash, colon, and question mark. Writers who restrict themselves to the period and comma usually write in a monotone.
As a result, they have trouble showing what’s important and what isn’t.
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Relatively short sentences. Poor writers tend to write sentences that are all about the same length - two or three lines. Those sentences are almost
always too long. The goal isn’t to write choppy sentences, but to look carefully at any sentence written that is longer than
two lines. It may be fine, especially if using dashes or colons.
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Write narratives using a professional tone. As Appeals employees, facts and evidence are objectively reviewed. Never make
disparaging remarks about the taxpayer or the examiner. Rather than saying, "It is ludicrous that anyone would raise this
issue,"
say, "The issue is without merit"
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8.6.2.1.4
(10-18-2007)
Organizing the ACM
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Consciously strive to keep the main point in front of the reader. It is best to have the main message up front, and to provide
breaks in the text that point out each new main message.
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Keep the message impossible to overlook. The prescribed format for ACMs helps emphasize the main points.
8.6.2.1.5
(10-18-2007)
Layout of the ACM
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Think of good layout as one that shows the reader good organization. A good layout labels topics and uses white space to show
subordination and new sections.
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Format for ACMs use these techniques for layout.
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Headings
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Bullet lists
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Short paragraphs
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Graphics designers use the "dollar bill rule"
- you should be able to put a dollar bill vertically on any page of a well-designed document, and the bill will cover
headings, a list, or some other significant white space.
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