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Inventory Validation List (IVL)
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
The report provides the employee a PEAS Inventory report for use during the annual physical inventory validation or as directed by management.
The format of the report is consistent with the IVL reports generated for ATE and TCS.
The report may also be used for other validations as needed.
Based on permissions, an inventory listing can be created for any of the following:
ALL PEAS employees in the team - the PTM or Lead TE has permission to generate a combined inventory listing that includes all cases in the team's inventory.
Individual PEAS employee by name - the PTM or Lead TE has permission to generate an individual listing for any employee in the team, and the APS employee has permission to generate his or her own inventory listing.
The user may select the option to include closed cases in inventory by clicking the box to insert a check mark. The default setting is blank, which does not include closed cases in inventory.
The user must select to include one of the following:
All cases in the WUNO or
Just cases in PEAS inventory
The user must select the sort criteria from the following selections in the drop-down list:
TPNAME
WUNO
ASSIGN DATE
STATUTE DATE
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