"Corporate Tax Audit Survival" by Cliff Jernigan.

• Author: Murphy, Michael J.
• Position: Book Review

Readers of Cliff Jernigan's book on the Internal Revenue Service's Large and Mid-Size Business Division are in for a real treat, beginning with the foreword by Larry Langdon, former LMSB Commissioner. Cliff, who served as one of the original Senior Industry Advisers in LMSB, was recruited into the IRS by Larry Langdon. That both men spent most of their careers as corporate tax executives adds depth to the book, since the IRS has not been known to hire that many "outsiders" in its executive ranks.

Reading the book brought back some very pleasant memories of the organization where I spent 30 years of my adult life before retiring as a "career" executive. What is interesting from the beginning is Cliff's description, as a former corporate tax person, of this new division of IRS. Cliff accurately describes the formation of LMSB and takes the organization forward into its second generation of leadership when Deborah Nolan took over as LMSB Commissioner.

Cliff's story of his move to the IRS (which he calls "the Dark Side") reminds readers that the careful screening, including examination of tax returns, puts "outsiders" on a par with newly hired "career" employees. I can attest to the excellent reputations of both Larry Langdon and Cliff Jernigan since I worked very closely with them in my capacity as Executive Director of Tax Executives Institute. Larry also had early experience with the Chief Counsel's Office at the IRS, and the IRS was fortunate to later have Larry as a member of the Commissioner's Advisory Group during my years in the Commissioner's office as Deputy Commissioner.

Cliff establishes credibility while constructively criticizing the LMSB organization in the way it dealt with project management, time management, and communication. I particularly enjoyed his real life experience in the world of "acronyms." In his description of The IRS--A Secret Society, Cliff wrestled with his preconceived ideas of IRS employees only to find that they are caring, proud, and loyal.

In his chapter entitled The IRS and Industry--The People and the System, where Cliff describes his role as a Senior Industry Adviser reporting to one of the five Industry Directors, he is able to distinguish what it is like in government compared with private industry. Even though he found few "workaholics" in his post of duty, he acknowledges that there are many of this type of individual in the IRS's field and national office as well as in Chief Counsel operations...