Internal Revenue Manual

Appeals Function

Pre 90-Day and 90-Day Cases

Appeals Docketed Cases

Conference and Settlement Practices

Technical and Procedural Guidelines

Appeals Reports and Projects

Penalties Worked in Appeals

Closing Agreements

Settlement Computations and Statutory Notices of Deficiency

Valuation Assistance

Appeals Pass-Through Entity Handbook

Account and Processing Support (APS)

Appeals Statute Responsibility

Collection Due Process

Offer in Compromise

Collection Appeals Program and Jeopardy Levy Appeals

Trust Fund Recovery Penalty (TFRP)

Alternative Dispute Resolution (ADR) Program