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of days

Note:

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

Many offices work this report on a weekly or bi-weekly basis.

ACKCLS Follow-up Number of Days: 10

PROCEDURES:

Review the statute for the entire ACKCLS list. Perform follow-up on all cases prior to statute expiration.

Determine your "cut-off" date. For reports that are due monthly, use a cut-off date equal to the current date/report run date. Draw a line under the last case with a date in the follow-up column equal to your cut-off date.

Cases above the line are to be researched.

Follow-up to ensure that the closing function accepts responsibility for the cases. Obtain the necessary documentation to verify acknowledgment of receipt.

If the case is selected for Appeals Quality Measurement System (AQMS) review, begin follow-up action after receipt of Form 3210 (Part 4 returning the case to Files or Compliance) from the AQMS Reviewer.

Check the AIMS status.

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