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

A change in AIMS status out of Appeals (i.e., status 21) is a good indication that another function is working on the case. Continue to follow-up in obtaining an acknowledgment. If all other research methods have been exhausted and have failed to produce the date, you may use the AIMS status 90 date if all necessary adjustments have been made to the account.

Once acknowledgment date has been determined, update the FROMDATE.

IMPACT: The ACKCLS list works in conjunction with the statute list. Portions of this report are duplicated on other lists. However, this does not relieve you of your responsibility to complete this list as required.

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▸Contents — Internal Revenue Manual Part 8. Appeals

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