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Appeals develops settlement guidelines when an issue is coordinated by LMSB (see LMSB procedures in IRM 4.40.2, Technical Advisor Program - Program Responsibilities and Duties). These issues along with the Appeals Technical Guidance Coordinators are listed on the Appeals Web site at http://appeals.web.irs.gov/ispaci/ispcoord.htm. For the public, they are also listed at www.irs.gov/appeals .

Once Compliance issues a Coordinated Issue Paper (CIP), if the issue is not already an Appeals Coordinated Issue (ACI), the TGC prepares a memo designating the issue as a Compliance Coordinated Issue (CCI) in Appeals. See Exhibit 8.7.3-4. Effective with the date of the issuance of the CIP, the AO must get the review and concurrence of the Appeals TGC before discussing the settlement with the taxpayer. The CIP is used as a resource which explains the legal position of the government, however, Appeals is not required to follow it. In determining the appropriate settlement, the AO and TGC consider the taxpayer’s position and make an independent assessment of the litigating hazards based on all available information.

The procedures outlined in IRM 1.4.28.9, Referrals to Appeals Technical Guidance, and IRM 8.2.1.6 , Appeals Officer’s Preliminary Review of Case, require Appeals Officers to refer all cases containing coordinated issues to Technical Guidance.

Based on workload and scheduling, the Coordinator may be assigned as a team member or a consultant on the case. The Coordinator’s review and concurrence of the settlement of the Compliance Coordinated Issue is always required if Compliance has issued a CIP, whether or not there is an approved Appeals Settlement Guideline (ASG).

Issues are de-coordinated with the approval of the Director, Technical Services. Factors considered are the de-coordination by Compliance or a prolonged period of inactivity in Appeals.

An ACI is an issue or category of case with Servicewide impact or importance, requiring coordination to ensure uniformity and consistency nationwide.

The primary coordinator prepares a memo to designate the issue as an ACI and then forwards it for approval through his/her Appeals Team Manager (ATM). The Director, Technical Guidance recommends an issue for coordination to the Director, Technical Services who is the approving official. See Exhibit 8.7.3-3.

A particular issue or a category of case is designated ACI because it generally involves persons or entities distributed over a wide geographic area and/or is common to:

The ACI program encompasses any of the following:

Appeals coordinates an issue in all industries in which the issue appears even though Compliance may coordinate it in only one industry. Generally, the Technical Guidance Coordinator for the industry or specialty area in which the issue is coordinated by Compliance is the primary Coordinator and has review and concurrence responsibility on the issue. The primary Coordinator consults with other TGCs who also have the issue in their industry or specialty area.

The procedures outlined in IRM 1.4.28.9 and IRM 8.2.1.6 require the AOs to refer all cases containing coordinated issues to Technical Guidance. For ACI this includes both issues and category of case designations.

Based on the Technical Guidance Coordinator’s workload and scheduling, the Coordinator may be assigned as a team member or a consultant on the case. The AO must get review and concurrence from the Coordinator on all legal and factual ACI issues prior to discussing the settlement with the taxpayer. (Review and concurrence is not required on a Category of Case, although a referral is still required.)

At a minimum the Coordinator for the industry or specialty area for an ACI category of case provides the Appeals Officer an information package, so the AO can gain insight into the issue, industry, or specialty area (before holding a conference, if possible.)

The Appeals Coordinated Issues along with the TGCs are listed on the Appeals Web site at http://www.appealsvideos.net/appeals/TGIssues/query.asp. For the public they are listed at www.irs.gov/appeals .

An Emerging Issue is an issue that surfaced in an industry or specialty area in a number of Appeals cases or it is understood cases will be coming to Appeals in the near future with the issue. The issue is not coordinated but may be in the proposed stage for coordination; however, in the judgment of the Coordinator, there is a current need to address some of the key aspects of the issue with Appeals Officers to assist them in the early stages of consideration of the issue and to promote consistency in the treatment of the issue in Appeals.

Upon identifying possible Emerging Issues within their industry and specialty areas, TGCs discuss the issues with their Appeals Team Manager (ATM).

If the ATM concurs with the recommendation for designation, the Coordinator forwards a memorandum for the signature of the Director, Technical Services through the Director, Technical Guidance designating it as an Emerging Issue.

IRM 1.4.28.9 and IRM 8.2.1.6 require AOs to refer all cases containing issues listed on the Appeals Emerging Issue list to Technical Guidance.

Based on workload and scheduling, the Technical Guidance Coordinator may be assigned as a team member or a consultant on the case. At a minimum the Coordinator for the industry or specialty area provides the AO an information package, so the AO can gain insight into the issue, industry or specialty area (before holding a conference, if possible).

The Appeals List of Emerging Issues is also listed on the Appeals Web site at Technical Guidance Issue Locator - http://www.appealsvideos.net/appeals/TGIssues/query.asp. For the public they are listed at www.irs.gov/appeals.