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New Open Aging Report

Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States

The "New Open Aging Report" lists each APS employee and includes:

the number of cases within the separate case types

average cycle time for each case type

total number of all cases and the overall average cycle time

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▸Contents — Internal Revenue Manual Part 8. Appeals

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