SNDC
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
DEFINITION: This report lists all Appeals pre-90-day cases in which the proposed notice of deficiency has been submitted to Counsel for review and have not been returned.
OBJECTIVE: To monitor cases which have been forwarded to Counsel for review of the notice of deficiency and have not been timely returned to Appeals.
FREQUENCY: The SNDC report will be generated and worked on a monthly basis in ACTION TODATE order.
SNDC Follow-up Number of Days: 30
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.
Contact Counsel as to the status of the SNDC cases over 30 days old.
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