If you plan to take an appeal to the Administrative Law Judge or judicial review level, double-check the dollar amount you're appealing. Starting Jan. 1, 2008, the minimum dollar amount in controversy for you to appeal to the Administrative Law Judge will be $120. (The amount was previously $100.) In addition, the minimum amount in controversy for you to appeal at the judicial review level will be $1,180. (The amount was previously $1,000.) For more information, see the Federal Register text at http://a257.g.akamaitech.net/7/257/2422/01jan20071800/edocket.access.gpo.gov/2007/pdf/07-6198.pdf.