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Appeals Program Level Reports (APL)

Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States

The Appeals Program Level (APL) series of reports provide Appeals managers and analysts with business results statistics based on cumulative fiscal year data. Report data is available on a month end basis at the National, Functional Unit, Area, and Team levels for the following categories:

OIC (Offer in Compromise) Reports

APL-EITC (Earned Income Tax Credit) Reports

APL-ARBS (Appeals Receipts by Supplier) Reports

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▸Contents — Internal Revenue Manual Part 8. Appeals

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