Innocent Spouse Tracking System (ISTS) Validation Reports
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
Validation reports may be generated from either the ACDS AMATCH sub-system or Innocent Spouse Tracking System (ISTS).
APS is responsible for working the validation reports.
The ACDS AMATCH sub-system matches ACDS information against data received from ISTS to ensure cases are received and in the proper status on ISTS. There are four ACDS/ISTS AMATCH report listings available:
On ISTS Not on ACDS Open
On ACDS Open Not on ISTS
ISTS Stage 07 List
Mismatched Data
Validation reports generated from ISTS may be periodically sent to Appeals to be worked. IRM 25.15.14.5, Validating the Inventory Validation Listing (IVL) - Area Offices, contains the procedures to follow when an ISTS inventory listing is received that must be validated.
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