AQMS Field Office Report
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
AQMS is the Appeals Internal Quality Assurance Program within ACDS using cases selected by predetermined skip counts at closing and forwarded to the respective AQMS function for review. Reviewers answer predetermined questions and cumulative results are used to identify areas and/or issues in Appeals where additional training, information, or work is needed to achieve the best possible settlement for both the government and the taxpayer.
DEFINITION: The AQMS Field Office Report lists cases selected for AQMS review according to parameters selected by the user. You can create a report for the prior work day, prior work week, prior work month, or select a specific period by entering a beginning and ending report date.
OBJECTIVE: To list cases selected for AQMS review.
FREQUENCY: As needed.
PROCEDURES: Generate and distribute the report as requested.
IMPACT: This is an optional predefined report available for use as determined locally.
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