At its sole discretion, the Appeals Division may expedite an appeal. When an appeal is expedited, it is scheduled for consideration outside the normal course. Because an expedited appeal is considered ahead of other previously filed appeals, only extraordinary appeals are expedited. You or the Department may request expedited review. Such request must explain why the appeal should be expedited.

Expedited review will be limited to appeals where it is clear that:

• There is a particular and extraordinary business necessity.
  
• Document review is the only issue.
  
• Only a legal issue remains in an appeal following a remand to an operating division.
  
• A jeopardy warrant or bankruptcy is likely.
  
• Urgent review is necessary within the Department.

If an appeal is expedited at your request, the determination will be the final action of the Department. If an appeal is expedited at the Department's request, you may still petition for reconsideration, as discussed later in this guide. Such reconsideration will usually be expedited as well.

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