of days›Processing Employees Automated System (PEAS) - APS›PEAS Reports and Unassigned Case Reports
Suspense Report
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
A list showing the number of cases each APS employee has in suspense by Reason Code.
The following categories are included:
cases suspended for less than 30 days for Reason Codes S01, S02, S03, S04, S10 and S99
cases in suspense over 30 days for the same Reason Codes
cases in suspense less than 120 days and over 120 days for S07
cases less than 60 days and over 60 days for Reason Codes S08 and S09
An "N" in Total Column refers to the number of days for each Reason Code.
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