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PREPSTIP

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

DEFINITION: This report lists all docketed cases in Appeals inventory that have been forwarded to Counsel for the preparation of stipulations and have not been returned for closing.

OBJECTIVE: To monitor cases which have been forwarded to Counsel for preparation of the stipulation and have not been timely returned.

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

PREPSTIP Follow-up Number of Days: 60

PROCEDURES:

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.

Research eCITE to determine the status on PREPSTIP cases over 60 days old.

IMPACT: The PREPSTIP report impacts the timely processing of the case.

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▸Contents — Internal Revenue Manual Part 8. Appeals

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