IRS liaison meeting.

• Position: February 17, 1993 meeting with Tax Executive Institute members

On February 26, 1993, Tax Executives Institute sent the following letter to Michael P. Dolan, acting Commissioner of Internal Revenue. The letter from Institute President Bob Perlman follows up on a number of subjects discussed during TEI's Februray 17 liaison meeting with acting Commissioner Dolan and other senior officials of the IRS. The agenda for the liaison meeting is reprinted in the January-February 1993 issue of The Tax Executive, and the formal minutes of the meeting will be included a future issue of the magazine.

On behalf of Tax Executives Institute, I would like to thank you and the other IRS representatives for meeting with us last week. TEI and the IRS have always maintained a relationship that is at once cordial and professional, and we believe that the meeting reflected the common goals we share. As you stated during the meeting, TEI and the IRS are, indeed, in a "partnership" with each other.

We shall be preparing minutes of the liaison meeting in the near future, and shall coordinate their clearance through Patti Andrews in the Executive Secretariat. In the meantime, I wanted to alert you to a number of items that we agreed required followup. First, we look forward to receiving a comprehensive description of the IRS's plans to involve corporate employers in the individual electronic filing program (perhaps in a question-and-answer format), which could then be either discussed at chapter meetings or disseminated to our membership via The Tax Executive. (As we have said before, we would also be pleased to publish a separate article by Rich Voskuil or another IRS official on how corporate employers can "enlist" in the nonfiler program.) Although we continue to be concerned about the ramifications of a "let-employers-provide-it" electronic filing initiative (in terms of resources, confidentiality, liability, etc.), we agree that the only way to assuage our concerns is through open communication. We thus look forward to working with Bob Carver and John Monaco on this project, not only in clarifying the employer's possible role in electronic filing, but also in exploring other alternatives for enhancing the electronic filing program.

Secondly, we shall continue our efforts to secure meaningful guidance from Chief Counsel on the scope of the Indopco decision. I must confess that the recent PCB technical advice memorandum and the industry specialization position paper on slotting allowances, as well as the plethora of...