Full Acceptance Letters are issued if all the issues under consideration have been resolved in the pre-filing period. Partial Acceptance Letters are issued if one or more issues are unresolved at the end of the pre-filing period.
Full Acceptance Letters indicate that the IRS has accepted the taxpayer's position on all issues under review, meaning no further action is required on those issues. Partial Acceptance Letters, on the other hand, indicate that while some issues have been resolved, others remain unresolved and may require further examination or negotiation.
Sources:
IRM Part 4. Examining Process. Chapter 10. Examination of Returns. Section 8. Report Writing
IRM Part 4. Examining Process. Chapter 70. TE/GE Examinations. Section 14. Resolving the Examination
IRM Part 3. Submission Processing. Chapter 42. Electronic Tax Administration. Section 10. Authorized IRS e-file Providers
IRM Part 4. Examining Process. Chapter 10. Examination of Returns. Section 11. Claims for Refund and Requests for Abatement
IRM Part 5. Collecting Process. Chapter 8. Offer in Compromise. Section 8. Acceptance Processing
Publication 1345 (11/2023)
