When a client appeals an action which involves a central notice, immediately locate and make a copy of the appropriate daily list called "IM Change Notices Issued Centrally/Intake Notices Issued Centrally". This verifies the date of notice which
begins the time period for appeal.
Unless the client presents the notice itself (and envelope, if postmark is later) as evidence, use the list at the hearing to verify that the required notice was sent and the date. Do not wait until the hearing has been scheduled to obtain this
evidence. Since the list is only kept for 90 days, it may no longer be available if you wait.
The turnaround Form 552 showing the action and the transaction sheet showing the transmittal date may also be used as evidence of the central notice.