LMSB responds to TEI's comments on IDR and other currency initiatives.

• Position: Correspondence

On September 16, 2004, Deborah M. Nolan, Commissioner of the IRS's Large and Mid-Size Business Division, sent the following letter to TEI President Judith P. Zelisko concerning the Institute's comments on several proposals to enhance currency of LMSB examinations. TEI'S comments appear in the May-June 2004 issue of The Tax Executive.

Earlier this year we shared some proposed changes to LMSB's business processes with the Tax Executives Institute. We proposed changes to the process for managing Information Document Requests (IDRs), procedures relating to Form 5701, Notice of Proposed Adjustment, and the 30-day letter process. We asked the Institute to review the proposed changes and comment, if warranted.

We appreciate your input and reviewed your comments, along with other external and internal comments, including some from our own managers and employees relating to the proposed changes. Over the past several weeks, we have had an opportunity to review all the comments and have made some decisions that we wanted to share with you.

We have determined that with the joint audit planning process, recently developed by LMSB in...