Note:

However, Appeals doesn’t release Form 8038 jurisdiction back to TEB. Accordingly, TEB may not: i) continue any case exam activities, or ii) reengage in resolution actions without reopening the case.

If Appeals:

Determines that TEB has not fully developed its position, they: may return the case to TEB for further development or concede the government’s position and close the case.

Receives, during their consideration of the case, a new argument from the issuer, they may return the case to TEB requesting its response to the issuer’s argument. Appeals may or may not release jurisdiction.

Releases jurisdiction, TEB is free to re-engage in resolution actions or concede its position and close the case as agreed.

Doesn’t release jurisdiction, TEB should provide the response requested and return the case to Appeals within the established timeframe.