New guidance for employees in the Appeals division of the IRS goes into effect in the first week of September.

A memorandum released earlier this summer provides guidance to Appeals employees on implementation of the Appeals Judicial Approach and Culture Project, which will affect multiple sections of the Internal Revenue Manual.

The AJAC Project “is reinforcing Appeals’ quasi-judicial approach to the way it handles cases, with the goal of enhancing internal and external customer perceptions of a fair, impartial and independent Office of Appeals,” according to the memorandum.

The memorandum contains attachments that provide guidance pertaining to all Appeals employees who open and close cases and hold hearings, conferences or otherwise resolve open case issues in the affected Examination work streams in Appeals.

The guidance generally applies to nondocketed cases and does not change any practice with respect to docketed cases. Similar procedures for docketed cases will be issued in the future,

The effective date of the memorandum is Sept. 2, 2014, except for IRM 8.4.1.15.4, which has an effective date of Oct. 1, 2014. The guidance is in effect for all new Appeals case receipts on or after Sept. 2, 2014, and will be incorporated into the Internal Revenue Manual within two years from the effective date of the memorandum.

Roger Russell is a senior editor at Accounting Today.

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