Skip to content

1082 - English/Spanish›Example:›Penalty Appeal Procedures

Transmittal of Case to Appeals

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

Prepare Form 3210. Complete all applicable blocks on the form including

Sender's full name, stop number, mailing address and phone number

Full description of item(s) being sent including taxpayer's name, SSN and the tax period on which the penalty was assessed using format 55-yyyy12, where yyyy is the tax year.

Attach Form 3210 to the case file and forward to the appropriate Appeals office. Visit Appeals Case Routing (sharepoint.com) to locate the address of the appropriate Appeals office.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 5. Collecting Process

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.