Skip to content

of days›Processing Employees Automated System (PEAS) - APS›PEAS Reports and Unassigned Case Reports

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.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 8. Appeals

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.