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ORDENT/DECENT Reports

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

The following "Current ACDS Database" follow-up reports are available from the "Ordent/Decent Reports Menu" :

ORDENT - See IRM 8.10.1.4.2.3.1

DECENT - See IRM 8.10.1.4.2.3.2

The ORDENT/DECENT Reports are generated from the "Current ACDS Database" because they are critical for protecting assessment statutes.

The ORDENT Report is used to alert APS that a court order has been entered to dismiss a case for Lack of Jurisdiction, Lack of Prosecution, or Tried/Dismissed. Once the ORDENT date is entered by the Tax Court, the assessment statute expiration date (ASED) begins to run. These cases are suspended in Counsel for the 90-day appeals period and processed for closing on the 100th day.

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▸Contents — Internal Revenue Manual Part 8. Appeals
Internal Revenue Manual Part 8. Appeals

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