of days›Processing Employees Automated System (PEAS) - APS›PEAS Reports and Unassigned Case Reports
IDRS Overage Inventory Report
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
The IDRS Overage Inventory lists cases assigned in PEAS that are closed on ACDS but still open on PEAS, and have become overage.
SND and Notice of Determination cases become overage in 10 days.
IDRS overage is 60 days for Special Processing/Restricted Interest (SP/RI) once ACDS is closed.
All other types of work becomes overage after being assigned in PEAS for 30 days or more.
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