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DDJRET

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

DEFINITION: This report lists all cases returned to Compliance in which Appeals retains jurisdiction. Cases will appear on the report until they are returned by Compliance.

OBJECTIVE: To monitor cases returned to Compliance in which Appeals retains jurisdiction.

FREQUENCY: The DDJRET report will be generated and worked on a monthly basis in ACTION TODATE order.

DDJRET Follow-up Number of Days: 60

PROCEDURES:

In general, jurisdiction on non-docketed cases will be released. Collection Due Process (CDP) cases are an exception to this general rule.

Statute review the entire report. You are responsible to 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.

This list may be sorted by ATE and distributed for follow-up by the ATE.

IMPACT: The DDJRET report impacts the statute and timely processing of the case.

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

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