Technical Guidance Programs |
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Technical Guidance Index (PDF)
This index lists all Appeals Technical Guidance Issues and includes contact information for each issue coordinator.
Appeals Settlement Guidelines on Compliance Coordinated issues
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.
Appeals Coordinated Issues
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.
Appeals Emerging Issues
An emerging issue is one that has surfaced in an industry or specialty area in a number of Appeals cases or it is understood that cases will be coming to Appeals in the near future with the issue.
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Page Last Reviewed or Updated: June 03, 2008