Calculating the Default Date
Internal Revenue Manual Part 8. Appeals · 2026-10-03 edition · updated 2026-10-04 · United States
Click on Utilities in the ACDS (black) menu bar, this will open the Utilities Menu
Scroll down in the Utilities Menu to locate the Target Date link, click on the link to open the input screen.
Beginning Date - enter the Last Day to File a Petition date in a MM/DD/YYYY format.
Number of Days - enter the applicable number of days based on the type of notice per the table below:
Number of Days
Type of Notice
30
CDP Notice of Determination
Statutory Notice of Deficiency
Innocent Spouse Notice of Determination
60
Abatement of Interest Notice of Disallowance
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