Appeals develops settlement guidelines when an issue is coordinated by Compliance. Once the Compliance approves the coordinated issue paper, the appeals officer must get the review and concurrence of the Appeals Technical Guidance coordinator before finalizing a settlement with the taxpayer. Settlement Guidelines have been approved for the following issues: Links to file copies are already provided for many of the issues listed below. In some of these cases, our Counsel has recommended that discussion of the hazards of litigation be redacted from these files. Any redactions are so indicated in the individual settlement guideline.
Air Transportation
(Steve Howard 972-308-7316)
Federal income tax withholding on compensation paid to nonresident alien crew by a foreign transportation entity
Cafeteria Plans
(Leland Neubauer 405-297-4936)
Heath Insurance deductibility for self-employed individuals
Commercial Banking
(Doug Wilke 314-612-4658)
Foreign withholding taxes (Cross Border Loans)
Accrual of interest on non-performing loans (see Banking - Savings and Loan)
Construction/Real Estate
(Steve Howard 972-308-7316)
Claim revenue under a long-term contract
Food Industry
(Paul Kelly 312-582-6853)
Charitable contributions of surplus food
Package design cost
Forest Products
(Daria Gallen 215-597-2177 x140)
Losses of Timber form Southern Pine Beetle
Logging truck roads
Gaming
(Paul Vanchena 414-231-2704)
The applicable recovery period under IRC 168(a) for slot machines, video lottery terminals and gaming furniture, fixtures and equipment;
Class life of floating gaming facilities
Insurance – Life
(Shawn Phelan 508-895-8890)
IRC 807 basis adjustment – change in basis vs. correction of error
Loss utilization in a life-nonlife consolidated return separate v. single entity approach
Intangibles
(Gene Perdue 410-962-3243)
Amortization of employment contracts
Covenants not to compete
International
(Barry Breen 513-263-4802)
Foreign Sales Corporations (FSC) Advance Payment Transactions
Inventory
(Gene Perdue 410-962-3243)
Dollar Value LIFO: segments of inventory;
Dollar Value LIFO: bargain purchase inventory;
Dollar-value LIFO: Earliest Acquisition Method
Leasing Promotions
(Len Getz 215-597-2177 x164)
Lease Stripping Transactions
Losses Reported from Inflated Basis Assets from Lease Stipping Transactions
Intermediary Transactions Tax Shelters
Maquiladora
(Jean Su (Ming) Yang 972-308-7295)
IRC section 1504(d) election
IRC section 168(g)
Media/Communications
(Paul Kelly 312-582-6853)
Investment Tax Credit - Transition Property
Mining
(Jeffrey Kaplan 617-788-0626)
Strike costs
Excess moisture
Receding Face Deduction
Motor Vehicle
(Fred Gavin 616-235-1280)
Dollar-Value LIFO - definition of an item
Remanufacturers' inventory of cores
Excess Parts Inventory
Notional Principal Contracts
(Festus Joyce 410-962-9361)
Notional Principal Contracts (Contingent Deferred Swaps)
Partnerships
(Gene Govern 716-270-2453)
(Barry Noller 716-270-2459)
(Marie Ryan 314-612-4650)
Subchapter K anti-abuse Regulation 1.701-2
(Gene Govern 716-270-2453)
Petroleum
(Nancy Wright 972-308-7463)
North Sea IDC Transition Rule
Capitalization of delay rentals
Cost Depletion Recoverable Reserves
Pharmaceutical
(David Parsons 405-297-4909)
Medicaid Rebates
Research and Experimentation Expenditures (Reg. 1.861-17(a)(4)
Research Credit
(Paul Vanchena 414-231-2704, Hugh Whitledge 972-308-7016, Joel Brotten 206-220-6053)
R&E Credit - Self-Constructed Supplies
Qualifying wages under section 41 in determining the tax credit or increasing research activities
Wages of Technical Writers and the Research Credit
Retail
(Sharon Derick 404-338-7326)
Contributions to 401(k) plans attributable to compensation paid after year end under 401(a)(6);
Tenant's rent leveling IRC 467 lease agreements
ACRS and ITC for suspended ceilings
Savings and Loans
(Doug Wilke 314-612-4658)
Accrual of interest on non performing loans (see Banking)*;
Validity of Regulations Sec. 1.593-6A(b)(5)(vi) ( Decoordination Memo)
Supervisory Goodwill
Securities & Financial Services
(Doug Wilke 314-612-4658)
Capitalization of Costs to Obtain Management Contracts
Taxable year of inclusion of stockbroker's commission income
Shipping
(Paul Vanchena 414-231-2704)
Income tax withholding on wages paid to U.S. crew
Federal income tax withholding on compensation paid to nonresident alien crew by a foreign transportation entity (See Air Transportation)***
Telecommunications
(Jack Ellis 216-623-2002)
Taxation of Universal Service Fees
Utilities
(Jack Ellis 216-623-2002)
Membership payments made to industry-created research organizations
Investment credit transition property
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