Welcome letters to new IRS Commissioner and Assistant Treasury Secretary.

• Position: Margaret M. Richardson and Leslie Samuels

On May 11, 1993, the United States Senate confirmed President Clinton's nomination of Margaret M. Richardson to serve as Commissioner of Internal Revenue. Before her appointment by the President, Commissioner Richardson was a partner in the Washington office of Sutherland, Asbill & Brennan, and previously worked in the IRS Office of Chief Counsel.

On May 17, the Senate confirmed the President's nomination of Leslie Samuels to serve as Assistant Secretary of Treasury for Tax Policy. Before his appointment, Assistant Secretary Samuels was a partner in the New York office of Cleary, Gottlieb, Steen & Hamilton.

Reprinted below are the welcoming letters that TEl President Bob Periman sent to Commisioner Richardson and Assistant Secretary Samuels.

Letter to Commissioner Richardson

On behalf of Tax Executives Institute, congratulations on your recent appointment to be Commissioner of Internal Revenue. As the premier organization of corporate tax executives and one of the IRS's principal stakeholders, TEl stands ready to assist you in improving tax administration.

The Institute has long enjoyed an excellent working relationship with the Internal Revenue Service. Through correspondence and written comments, public hearings and smaller, informal meetings, and formal liaison sessions-- as well as through cross-participation in each other's educational programs--TEl and the IRS have done more than keep the lines of communication open: we have demonstrated that progress toward common goals is possible when the participants approach issues with candor, thoughtfulness, and professionalism. Although we may not always agree, TEl has no reservation in saying that a successful partnership has been forged between the tax administrator and the taxpayer. We believe that the IRS has been ably led by Mike Dolan during the interregnum between Commissioners, and look forward to continuing our joint efforts with you at the helm to make the tax law administrable and consistent with sound tax policy.

As you know, TEl is a strong supporter of the IRS's total quality management efforts. We are especially pleased that our comments have been solicited concerning changes in the Coordinated Examination Program, and look forward to continuing improvement not only in the CEP program but in the general program as well. The IRS's reaching out to taxpayers in a whole range of areas--from advance pricing agreements and accelerated issue resolution to taxpayer involvement in the examination planning process-- is a very positive development.

In our view one of the best innovations in the last few years was the development of the IRS/Treasury business plan. We believe the business plan produced its intended effect of focusing attention on the big projects and allowing the Commissioner and Assistant Secretary (and their organizations) to establish priorities and drive the...