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NOT current

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

total # of cases

total # NOT current

% Current

Under the APS Area Column Heading are two alternating rows to identify the respective:

APS Offices within the APS Area

Date of the oldest case for that APS Office

The rows beneath the last APS Office and Date of their oldest case provide the:

Total # of cases for each of the columns identified in row #2

Total Currency Percentage for each of the columns identified in row #2

An example of the APS Area Consolidated Report is provided in Exhibit 8.20.6-6.

See IRM 8.10.1, Appeals Reports and Projects, Internal Reports for additional guidance on report definitions, report parameters, and managerial monitoring requirements for the information provided in each report.

APS Area Consolidated Report

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