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Potential Overage Inventory Report

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

The Potential Overage Inventory lists:

cases assigned on PEAS and not in suspense for nine days

cases assigned on PEAS in suspense, but the lapse days minus the days in suspense is nine days

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▸Contents — Internal Revenue Manual Part 8. Appeals

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