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8.1.3.9
(10-23-2007)
Technical Guidance Coordinator (TGC)
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The Appeals Technical Guidance Program ensures nationwide uniform and consistent settlement of issues, enhances the identification
and timely resolution of issues, and provides a vehicle for coordination of technical issues.
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The Technical Guidance Coordinator (TGC) provides coordination and expertise to Appeals management and AOs in the following
areas:
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Compliance coordinated issues (CCI).
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Appeals coordinated issues (ACI).
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Emerging issues.
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Abusive Corporate Tax Shelters.
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International issues.
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Abusive Tax Avoidance Transactions.
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Engineering Issues.
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Economist Issues.
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Financial Products Issues.
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In order to develop Issue Experts who are available to assist AOs and ATCLs in the settlement of their cases, the TGC:
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Serves as the focal point for activities involving issues in the industry or specialty area by providing continual advice,
guidance, and assistance to AOs and ATCLs;
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Develops and maintains expertise on both coordinated and emerging issues. TGCs are constantly researching their specialty
to maintain expertise in issues that are technically and factually complicated;
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Provides research information and timely litigation updates to ATCLs/AOs;
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Provides technical guidance/expertise and support to the AO and ATCL.
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Provides guidance on issues in their industries or specialty areas that are not officially coordinated in Technical Guidance;
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Trains others in his or her field of expertise (classroom, IVT, CPEs etc.);
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Attends both internal and external training seminars and other courses;
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Participates as team members (TM) or consultants on Appeals cases;
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Coordinates issues of national significance—either in response to the Compliance Coordinated Issue Paper (CIP) or by virtue
of Appeals identifying it as an issue requiring consistent treatment by Appeals (or Compliance DO 4-25);
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Provides review and concurrence (R&C) over the settlement of an Compliance Coordinated Issue (CCI) or Appeals Coordinated
Issue (ACI) before it is discussed with the taxpayer.
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Promotes consistency in settlements in Appeals, either traditionally or via ADR processes such as Fast Track Settlement (FTS),
Fast Track Mediation (FTM) or Post Appeals Mediation.
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Determines the Hazards of Litigation (HOL) - Factual, Legal or Combination of Both.
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It is important for the AO/ATCL to get the TGC involved early in the case and to continue to involve the TGC throughout the
case. When there’s open communication throughout the settlement process, it’s less likely that there will be unanswered questions
during the R&C process.
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