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appeals Executive level appeals  What is an executive level
appeal?  Cases involving the following issues may be designated
as an executive level appeal:      • Issues for which no
precedent has been established, or     • Issues that have
industry-wide significance or impact.  Only a limited number of
cases are treated as executive level appeals. A case accepted
for executive level treatment will be heard by both an ALJ and a
designee of the Director. This is the only appeal type where the
taxpayer and Operating Division receive a proposed decision with
30 days to respond, followed by a final decision.  How does a
case become executive level?  You may request Executive level
review or the Appeals Division may designate it based on the
complexity of the issues.  Mainstream appeals  Decisions that
are not designated small claims or executive level are called
mainstream appeals. They are usually decided within one year of
filing your petition.   <  Pre