8.19.3. Guidance for Appeals Officers

Manual Transmittal

October 30, 2013

Purpose

(1) This obsoletes IRM 8.19.3, Appeals Pass-Through Entity Handbook, Guidance for Appeals Officers.

Material Changes

(1) The material previously contained in IRM 8.19.3 is incorporated into new IRM 8.19.10, Receipt, Assignment, and Consideration of TEFRA Partnership Cases, IRM 8.19.11, Agreed TEFRA Partnership Cases, IRM 8.19.12, Final Partnership Administrative Adjustment, and IRM 8.19.13, Docketed and Department of Justice Cases.

Effect on Other Documents

IRM 8.19.3 dated October 4, 2012 is obsolete.

Audience

All Appeals employees working with TEFRA partnership returns and TEFRA partners.

Effective Date

(10-30-2013)

Nancy C. Wright
Acting Director, Specialty Operations