An Appeals Coordinated Issue is an issue or category of case of Service-wide impact or importance that requires Appeals’ coordination to ensure uniformity and consistency nationwide. This is achieved through the coordination of efforts between appeals officers and designated ACI coordinators.
The identification and selection of an ACI is usually due to the fact that a particular issue or a category of case involves geographically diverse persons or entities and/or is common to:
- An entire industry or occupational group; or
- A large number of partners, shareholders, or creditors; or
- A nationwide tax avoidance scheme or non-compliance transaction.
The ACI program encompasses any of the following:
- Legal Issues;
- Factual Issues;
- Category of case.
An appeals officer assigned a case with an ACI must consult with the ACI coordinator prior to the scheduling of the initial conference to obtain current information. If the ACI is a legal or factual issue, the appeals officer must get review and concurrence from the ACI coordinator prior to finalizing the settlement with the taxpayer.
The following are the Appeals coordinated issues (and Appeals coordinators). Links to pdf files for the redacted versions of the Appeals Settlement Guidelines are provided for some of the isssues.
Issues:
Abusive Tax Avoidance Transactions
Deductions for Contributions to 401(k) or Defined Contribution Plans during Grace Period, Related Change of Accounting Adjustments, and Penalties;
(Timothy Harrigan 617-788-0607)
Home Based Business Promotions
(Timothy Harrigan 617-788-0607)
Intermediary Transaction Tax Shelters and Penalties
(Len Getz 215-597-2177 x164)
IRC Section 302/318 Basis Shifting Transactions
(Gerry Savard 312-582-6880)
IRC Section 351/Contingent Liability
(Festus Joyce 410-962-9361)
IRC Section 44 Disabled Access Credit Tax Avoidance Schemes
(Michael Drury 720-956-4518)
Business Directory for Visually impaired
Internet Shopping Portal
Telecommumication System for Hearing Impaired
Lease in, lease out (LILO);
(Luis Arritola 305-982-8264)
Notice 2000-15 Abusive Charitable Remainder Trusts
(Michael Drury 720-956-4518)
Notice 2000-44 Transactions - Described as generating losses resulting from artificially inflating the basis of partnership interests.
(Marie Ryan 314-612-4650)
Notice 2002-21 Tranactions involving the use of a Loan Assumption agreement to claim an inflated basis in assets acquired from another party.
(Gerald Savard 312-582-6880)
Notice 2002-35 Involves the use of a National Principal Contract to claim current deductions for periodic payments while disregarding the accrual of a right to receive offsetting payments in the future.
(Festus Joyce 410-962-9361)
Notice 2002-50 Transactions involving the use of a straddle, a tiered partnership structure, a transitory partner, and the absense of a sec 454 election to claim a permanent noneconomic loss
(Marie Ryan 314-612-4650 )
Notice 2002-65 Passthrough Entity Straddle Tax Shelter Transactions and Penalties
(Michael Drury 720-956-4518)
Notice 2003-47 Transfers of Compensatory Stock Options to RelatedPersons
(Maria Espinoza 816-823-0943)
Notice 2003-22 Certain arrangements involving employee leasing companies that have been used to avoid or evade federal income and employment taxes.
(Maria Espinoza 816-823-0943)
Notice 2003-35 Tax Exempt Small Insurance Company Transactions
under 501(c)(15) and related penalties
(Fred Gavin 616-235-1280)
Notice 2003-77, IRC 461(f) Contested Liabilities Transactions
(Michael Glyer, 818-242-8143 x3014)
Preparer/Promoter Penalties
(Michael Drury 720-956-4518)
Sale in, lease out (SILO)
(Steve Gibbs 305-982-5291)
COLI (Corporate Owned Life Insurance)
(Steve Onken 651-726-7406)
Commercial Banking
(Doug Wilke 314-612-4658)
Interchange Merchant Discount Fee
Employment Tax
(Elmer Posick 904-665-0971)
Medical Resident FICA Refund Claims
Environmental
(Daria Gallen 215.597.2177 ext 140)
IRC 1341 Environmental remediation costs
Excise Tax
(Jack Ellis 216-623-2002)
Virtual Private Networks
Fuel from a Nonconventional Source (FNS)
(Barry Noller 716-270-2459)
Methane Gas Project (IRC § 29 Credit), Credit for FNS
Interest Computations
(Daria Gallen 215.597.2177 ext 140)
Net Rate Interest Netting - Requirement that Both Statutes be Open for Pre-98 Act Years;
Overpaid Estimated Taxes
Leasing
(Len Getz 215-597-2177 x164)
Penalties for Lease Stripping Transactions
Losses reported from Inflated Basis Assets from Lease Stripping
Mining
(Jeffrey Kaplan 617-788-0626)
Sec. 29 Credit on Synthetic Fuel
Research Credit
(Paul Vanchena 414-231-2704, Hugh Whitledge 972-308-7016, Joel Brotten 206-220-6053)
Research Tax Credit – Qualified Research
Savings and Loans
(Doug Wilke 314-612-4658)
Supervisory Goodwill
Sports Franchises
(Joann Huerta 954-423-7933)
Media Rights Acquired in Connection with a Sports Franchise
S Corporations
(Luanne Parker 972-308-7286)
Shifting of Income to Tax Exempt Organization (SC2)
(Luanne Parker 972-308-7286)
The following are coordinated as Categories of Cases:
Partnership Tax Shelters
(Gene Govern 716-270-2453)
(Barry Noller 716-270-2459)
(Marie Ryan 314-612-4650)
Corporate Tax Shelters
(Steve Onken 651-726-7406)
FBAR Penalty
(Michael Glyer 818-242-8143 x3014)
Family Limited Partnerships
(Mary Lou Edelstein 305-982-5276)
Passive Activity Losses
(Donald Williams 314-612-4659)
Offshore Credit Card Cases
(Maria Espinoza 816-823-0943)
Offshore Employee Leasing - Notice 2003-22
(Maria Espinoza 816-823-0943)
Domestic Abusive Trust Schemes
(Michael Glyer 818 242-8143 x3014)
Transfer or Sale of Compensatory Options or Restricted Stock to Related Persons- Notice 2003-47
(Maria Espinoza 816-823-0943)
Mare Leasing
(Don Williams 314-612-4659)
Primary issue of whether expenses were incurred in carrying on a trade or business. Alternatively, whether individuals were materially participating and at risk; whether expenses were ordinary and necessary; and whether expenses should be capitalized or currently deducted.
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