1082 - English/Spanish›Example:›Penalty Appeal Procedures
Case Processing Procedures
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
Take the following actions:
If TXMOD control is still open, close with message "To Appeals " .
If TXMOD control is closed, input history item, "To Appeals " , on TXMOD.
Send Letter 86C informing the taxpayer that the case is being transferred to Appeals.
Update AMS history with "Sent to Appeals" and the date.
Update WHCS with Letter 86C and the date.
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