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Warning Text�?� � Warning Text ���%�X��TableStyleMedium9PivotStyleLight16`�kgTable 21������  ;����ZR��3 ���A�@@�  ��  Type of caseCases received Cases closedTotal cases [1] Examination [3] Other [9]>Table 21. Appeals Workload, by Type of Case, Fiscal Year 2010 Cases pending September 30, 2010Q[4] A Penalty Appeals case is one in which the taxpayer requests abatement of a civil penalty that was assessed before the taxpayer was given an opportunity to dispute the penalty. The taxpayer may submit a written request for abatement of the penalty to IRS Compliance Operations, and if the request is denied, the taxpayer may appeal.[[5] An Offer in Compromise is an agreement between a taxpayer and the Government that settles a tax liability in exchange for payment of less than the full amount owed. A taxpayer s offer may be rejected by the IRS Small Business/Self-Employed Division, and the taxpayer may request that Appeals review and decide whether the offer is acceptable.o Director of Practice A tax professional may appeal the findings of the IRS Office of Professional Responsibility (OPR) (formerly the IRS Office of the Director of Practice). OPR has oversight responsibility for tax professionals and investigates allegations of misconduct and negligence against attorneys, certified public accountants, enrolled agents, and other practitioners representing taxpayers before the IRS. In addition, IRS e-file applicants and providers may request an administrative review when the applicant is denied participation in IRS e-file or the provider is sanctioned while participating in IRS e-file. � Freedom of Information Act A taxpayer may appeal the denial by the IRS Disclosure Office of a request for records made under the Freedom of Information Act. 8SOURCE: Appeals, Strategic Planning, Measures Analysis.s[1] A case represents a taxpayer with one type of tax and one or more tax periods under consideration in Appeals. S[3] An Examination case in Appeals may originate from the IRS Wage and Investment Division, Small Business/Self-Employed Division, or the Tax Exempt and Government Entities Division. Examination cases involve issues in dispute by the taxpayer relating to income tax, employment tax, excise tax, estate tax, gift tax, or tax exempt status.M[9] Cases considered by Appeals involving issues related to abatement of interest, Collection Appeals Program, Director of Practice, Freedom of Information Act, Trust Fund Recovery Penalty, Collection Due Process Timeliness Determination, and other miscellaneous penalties are grouped into the  Other category and are defined below: Collection Due Process Timeliness Determination When a taxpayer s request for a Collection Due Process hearing or an equivalent hearing is not received timely or the request cannot be processed, Appeals may review the request and make a separate timeliness determination. /�[6] A taxpayer who files a joint income tax return may be entitled to innocent spouse relief from additional tax due if the tax was incurred because a spouse or former spouse failed to report income, reported income improperly, or claimed improper deductions or credits. An Innocent Spouse case in Appeals is one in which the taxpayer requested and was denied innocent spouse relief by the IRS Wage and Investment Division or Small Business/Self-Employed Division.S Collection Appeals Program Provides the taxpayer, or a third party whose property is subject to a collection action, an administrative appeal for certain collection actions, including levy or seizure action, that was or will be taken, Notice of Federal Tax Lien that was or will be filed, and rejected or terminated installment agreements. Collection Due Process [2]Penalty Appeals [4]Offers in Compromise [5]Innocent Spouse [6]Industry Cases [7]Coordinated Industry Cases [8]* Trust Fund Recovery Penalty An employer is required to pay trust fund taxes to the U.S. Treasury through Federal Tax Deposits. Trust fund taxes are the taxes withheld from employees paychecks for income tax and the employees share of Social Security and Medicare taxes. A Trust Fund Recovery Penalty may be proposed against the responsible person(s) by the IRS Collection Division for the total amount of trust fund taxes evaded, not collected, or not accounted for and not paid to the U.S. Treasury. The taxpayer may appeal Collection s determination. � Abatement of interest A taxpayer may file a claim for abatement of interest on tax deficiencies or payments attributable to errors or delays in the performance of ministerial acts by the IRS. A ministerial act is a procedural or mechanical act that does not involve the exercise of judgment or discretion and that occurs during the processing of a taxpayer s case after all prerequisites to the act have taken place. \[2] A taxpayer may request a Collection Due Process (CDP) hearing in Appeals in response to a Notice of Intent to File Levy or Notice of Federal Tax Lien Filing. The CDP hearing provi<� des the taxpayer an opportunity, early in the collection process, to work with an independent hearing officer to resolve the collection of the taxpayer s liability.�[7] An Industry Case in Appeals will originate from the IRS Large and Mid-Sized Business Division (LMSB) and is any type of case from LMSB that is not designated as a Coordinated Industry Case (CIC). See footnote 8.H[8] A CIC designation may be assigned to a large corporate taxpayer by the IRS Large and Mid-Sized Business (LMSB) Division based on factors such as the taxpayer s gross assets, gross receipts, operating entities, industries, and/or foreign assets. A CIC taxpayer may appeal the findings of the examination conducted by LMSB. � Other penalties This subcategory includes a variety of different types of penalties that may be appealed. Tax return preparers may appeal penalties imposed under Internal Revenue Code (IRC) Sections 6694 and 6695 for understatement of a taxpayer s tax liability or with respect to preparation of a tax return. Tax shelter promoters may appeal penalties imposed under IRC Sections 6700 or 6701 for aiding and abetting an understatement of tax liability. A penalty imposed under IRC Section 6715 for Dyed Diesel Fuel may be appealed. 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