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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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▸Contents — Internal Revenue Manual Part 8. Appeals

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