TEI Members Participate in IRS Conflict Management Courses.

• Author: Burnley, David P.

The following article was compiled from reports submitted by David P. Burnley of Unisys Corporation and Dan O. Laksfoss of Litton Industries Inc.

As reported in January-February 1999 issue of The Tax Executive, the Internal Revenue Service's "CEP Institute" has developed a conflict management course for its Case Managers, Team Coordinators, and other personnel in the Coordinated Examination Program in cooperation with Tax Executives Institute. The purpose of the course is to train IRS managers and team members to better manage CEP audits, with particular emphasis on resolving conflicts arising from deviations from the original audit plan, such as changes in personnel, scheduling, and unforeseen taxpayer issues. The new course, entitled "Reaching Agreements: Joint Problem Solving for CEP/TEI," has now passed from the "beta" or testing phase to implementation, and during the past several months, the program has been held in 14 different locations throughout the country. A central element of the course is the involvement of TEI members along side IRS personnel.

Through case study exercises, IRS and TEI members engage in roleplaying situations designed to highlight why conflicts arise and how they can be resolved. The free sharing of experiences, beliefs, and perceptions among the participants in a relaxed, non-adversarial environment shed new light on the pressures felt by both parties during an examination and why certain conflicts are often difficult to address. The interactive dialogue between TEI members and the IRS examination staff was viewed as one of the high points of the course and was identified as an area where additional time was needed for both parties to gain a better understanding of the many visible and invisible variables involved.

When the course was held in Philadelphia in June, the TEI representatives were Robert E. Wederbrand of Rolm and Haas Company, Robert A. Kramer of PECO Energy Company, Michael J. McGoldrick of Sunoco Inc., and David P. Burnley of Unisys Corporation. These individuals left the course impressed both with the thought and effort that went into developing the course material and, more fundamentally, with the IRS's visible, definitive, and long-term commitment to training its staff in non-tax areas. For example, Dave Burley commented that "the involvement of senior level IRS management the course as well as a personal appearance by the District Director underscores the Service's commitment to this...