Cleveland Chapter Revisits "Best Practices" with IRS Officials.

On April 20, the Cleveland Chapter hosted a meeting of IRS agents and TEI members to discuss "Involving the Taxpayer in the Audit Planning Process." Among those in attendance were: Ashley C. Bullard, District Director, Ohio District; Shenita Hicks, Chief, Examination Division, Ohio District; Eugene McBride, National Director, Coordinated Examination Program; and Timothy McCormally, TEI's General Counsel and Director of Tax Affairs. The IRS was represented by 70 agents, including case managers, specialist managers, computer audit specialists, engineers, international examiners, team coordinators, and grade 13 field agents; TEI was represented by 65 members and staff.

In 1996, the Cincinnati and Cleveland Chapters worked with the IRS to publish "Involving the Taxpayer in the Audit Planning Process," which was given to all chapter members and IRS agents (and published in the January-February 1997 issue of The Tax Executive). This article flowed from a work group formed by the Cleveland Chapter and IRS in 1993, whose charter was to develop solutions to common problems during audit. After the plan had been in the hands of agents and taxpayers for about a year and a half, the work group wondered how the plan was being accepted by the agents and taxpayers and whether it was helpful. A survey of agents and taxpayers was made to evaluate the use of the plan. The survey was based on the 63 action items of the 1996 plan and focused on whether each action was (1) important, and (2) happening. The results were tabulated separately and then compared. The work group identified the areas that had the greatest variances and tried to reach conclusions on how to improve the process. Not surprising, communication seemed to be the common thread from both sides.

The work group decided that the results would be more meaningful to both groups if an open discussion between agents and members was held. The members of the work group have learned that it can take years to build trust and understanding but that is what the work group has done. The work group felt that both...