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sbse 04 1210 071

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									                                   DEPARTMENT OF THE TREASURY

                                        INTERNAL REVENUE SERVICE 

                                           Washington, D.C. 20224 

SMALL BUSINESS/SELF-EMPLOYED DIVISION
                                           December 17, 2010


                                            Control Number: SBSE-04-1210-071
                                            Expiration Date: December 17, 2011
                                            Impacted IRM: 4.24.13/4.24.9.19.1


MEMORANDUM FOR FUEL COMPLIANCE POLICY, FUEL COMPLIANCE TERRITORY
               MANAGER, FUEL COMPLIANCE GROUP MANAGERS, AND FUEL
               COMPLIANCE GROUP SECRETARIES

FROM: 	                  Holly L. McCann /s/ Holly L. McCann
                         Chief, Excise Tax Program

SUBJECT:	                Interim Guidance on Dyed Fuel Penalty Case Routing Procedures for
                         Cases Going to Appeals


The purpose of this memo is to issue interim guidance regarding procedures for all penalty
case files forwarded to specially trained Appeals Officers (AO). Please ensure that this
information is distributed to all affected employees within your organization.

The Office of Appeals has designated six (6) specially trained primary AOs to handle all
referred Excise Tax examination and penalty cases originating from Small Business Self
Employed (SBSE), Specialty Programs, Excise Tax. Attachment A lists the states for which
each primary AO is responsible, the back-up AOs, the Appeals Team Managers (ATMs) and
the Appeals Processing Service (APS) address. All penalty cases need to be routed through
the Appeals Processing Service (APS) Office address to the Appeals Team Manager (ATM)
for assignment to the designated primary AO.

Penalty cases will be forwarded directly to the appropriate ATM via Form 3210, for
assignment to the AO. The “To” section on Form 3210 shall be addressed to the designated
AO in care of the ATM. The “remarks” section shall state that “this case should be carded in
and assigned to the AO specified in the “To” section”. Form 3198 should be completed and
accompany the case file to the ATM. Under the section entitled “Forward to Technical
Services”, mark “Unagreed to Appeals” and under “Other” specify which AO to whom the
case should be assigned, based on Attachment A. The group secretary shall not establish
these cases in ERCS prior to forwarding them to the appointed ATM/AO.
                                              2


Once a determination has been made by Appeals, the case will be returned to the Territory
Manager at the address specified in IRM 8.7.10. The Territory Manager will forward the
completed case to the Group Manager. If Appeals has determined that an assessment is still
warranted, the group secretary will then establish these cases in ERCS, update the case to
Status 51, and forward these cases to Centralized Case Processing for assessment. Cases
will not be established on ERCS if it has been determined by Appeals that there will be no
penalty assessed. These cases will be maintained at the group level for a period of three (3)
years.

This guidance will be incorporated into IRM 4.24.13 by the expiration date of this memo.

If you have any questions regarding this guidance, please contact Frank Falvo, SBSE Excise
HQ Policy Manager or Darla Smith-Derfler, Fuel Compliance Policy Analyst.

Attachment


cc: www.irs.gov
                                    Attachment A

APS Office Address               STATES COVERED              PRIMARY           BACKUP
                                                             APPEALS           APPEALS
                                                             OFFICER           OFFICER
Area 1 – New York City Appeals   Connecticut, Maine,         Irvin Lieberman   Larry Evers
                                 Massachusetts, New
290 Broadway 11th Floor          Hampshire, New
New York, NY 10007               Jersey, New York,
                                 Rhode Island, Vermont
ATM: Steven Koenigsberg
Area 3 - St. Louis Appeals       Alabama, Florida,           Denise Holle      Philip Dunn
                                 Georgia, Kentucky,
1222 Spruce St., Room 6304,      Louisiana, Missouri,
MS 8000 STL                      Mississippi, North
St. Louis, MO 63103-2839         Carolina, South
                                 Carolina, Tennessee,
ATM: Deborah Lane                Virginia, West Virginia

Area 4 – Indianapolis Appeals    Delaware, District of       Marie Hoeping     Robert Hammond
                                 Columbia, Indiana,
575 N. Pennsylvania St.,         Maryland, Michigan,
Room 594                         Ohio, Pennsylvania
Indianapolis, IN 46204

ATM: Alan D. Redstone
Area 7 – Dallas Appeals          Illinois, Iowa, Nebraska,   Roger Janosek     Robert Wolff
                                 New Mexico, Kansas,
4050 Alpha Road, Suite 517       Oklahoma, Texas,
Stop 8000 NWSAT                  Wisconsin, Arkansas
Dallas, TX 75244-4203

ATM: Jeanette M. Johnson
Area 8 - San Francisco Appeals   Alaska, Colorado,           Steve Volking     Roger Janosek
                                 Washington, Hawaii,
160 Spear St                     Idaho, Minnesota,
Suite 800                        Montana, Northern
San Francisco, CA 94105          California, North
                                 Dakota, Oregon, South
ATM: James Lee                   Dakota, Wyoming

Area 9 – Laguna Niguel Appeals   Arizona, Nevada,            Lynn Lipscomb     Melba Plascencia,
                                 Southern California,                          Julia Yu
24000 Avila Rd., Suite 4404      Utah
Stop 8900
Laguna Niguel, CA 92677

ATM: Cynthia Anderson

								
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