The Technical Guidance - International Index (PDF) lists all Appeals Technical Guidance related issues, including contact information, as follows:

• ACI - Appeals Coordinated Issues
• ACIcc - Appeals Coordinated Issues, Category of Case
• CCI - Compliance Coordinated Issues
• DCI - Decoordinated Issue (Decoordinated in Appeals information available)
• EM - Appeals Emerging Issues
• LT - Listed Transactions
• SME - Appeals Technical Guidance Subject Matter Expert
• T1, T2 & T3 - Tier I, II & III Issues
• TOI - Transactions of Interest
• UIL - Uniform Issue List

The Technical Guidance-International Index is an alphabetical listing of all issues and should be referred to for all current contact information. It is searchable, using Acrobat Search.

ACI or ACIcc - An issue or category of case, is an issue 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 (AO) and designated Appeals Technical Guidance Coordinators (TGC). The ACI program encompasses legal issues and factual issues and category of case.

An AO assigned a case with an ACI must consult with the TGC prior to the scheduling of the initial conference to obtain current information. For ACIs, except those designated an ACIcc, the AO must get review and concurrence from the TGC prior to discussing the settlement with the taxpayer.  Such review and concurrence extends to all aspects of the settlement including closing documents.

CCI - When Compliance coordinates an issue and issues a Coordinated Issue Paper (CIP) Appeals designates the issue as a Compliance Coordinated Issue (CCI).   Appeals generally develops Appeals Settlement Guidelines (ASG) for CCIs.   Effective with the date of the issuance of a CIP, the AO must get the review and concurrence of the Appeals’ TGC before discussing the settlement with the taxpayer.  For a list of CCIs visit the Large Business and International (LB&I) Division Coordinated Issue Papers webpage.

EM – An Appeals 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 AO assigned a case with an emerging issue is required to contact the designated TGC (before holding the initial conference) to gain insight into both the industry or specialty area and the issue.   He/she is required to maintain contact with the coordinator.  Review and concurrence is not required until such time as an issue may be redesignated a CCI or ACI.

Appeals Settlement Guidelines (ASG)
NOTE: Since coordinators may have changed since the finalized ASG was approved, it is recommended that you refer to the Technical Guidance - International Index (PDF) for contact information.