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Statute Report
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
The Statute Report lists all cases and returns in chronological order by statute expiration date including reference returns.
The report provides a list of cases with statute dates through a date specified by the user. Based on permissions, a statute report can be created for any of the following:
Area - ALL or by each APS area
AOC
POD
Group
APS Employee
STATCODE parameters choices are:
Exclude TBOR2
Exclude TBOR2, Collection Statute Expiration Date (CSED) and Expired CSED (XCSED)
TBOR2 only
872A only
CSED only
XCSED only
ALL
STATCODE XXXXXX (Other as locally defined)
Statute through date
Include SN/Court Entered PEAS?
Include PEAS with closing codes?
The report will be generated and distributed weekly to the APS TEs so they can monitor and process short statute cases in their inventory.
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