of days›Processing Employees Automated System (PEAS) - APS›PEAS Reports and Unassigned Case Reports
ACDS Overage Inventory Report
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
The ACDS Overage Inventory lists cases that are assigned in PEAS, still open on both ACDS and PEAS, and have become overage.
SND and Notice of Determination cases become overage in 10 days.
All other types of work becomes overage after being assigned in PEAS for 30 days or more.
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