Appeals Case Return Procedures

Appeals may return cases to examination groups or Mandatory Review new information is received, new issues are raised, or new arguments are presented.

When you receive the case, prioritize it.

After reviewing the case file and the memo from Appeals, the examiner and examiner’s manager will meet to discuss the issues raised by Appeals.

If the case is returned to the examiner’s group: EP:

If the Appeals Officer’s concerns can be easily addressed, act accordingly

The group manager’s permission is required to communicate with Appeals. The manager determines whether the proposed communication is necessary and whether it is an ex parte communication covered in RRA 98 limitations. See IRM 8.1.10, Appeals Function, Ex Parte Communications for rules.

When the recommended actions have been completed, return the case to Appeals or closed per group manager instructions.

If a new argument is received from the issuer, Appeals may return the case requesting a response to the issuer’s argument. Appeals may or may not release jurisdiction.

If Appeals releases jurisdiction, the examiner is free to re-engage in resolution actions or concede its position and close the case as agreed.

If Appeals doesn’t release jurisdiction, the examiner should provide the response requested and return the case to Appeals within the established timeframe.