Thinking cooperatively: the IRS's vision statement.

• Author: Peterson, Shirley D.

Good afternoon, ladies and gentlemen. I am pleased to be with you today at [the New York Chapter's] Annual Tax Symposium. This Symposium is a perfect example of TEI's tradition of promoting education and communication in the administration of the tax laws. I am happy to be able to contribute to these worthwhile goals.

Last month your president, Tom Wharton, wrote me a letter suggesting that my remarks to you today focus on cooperation between the IRS and taxpayers. Tom explained very succinctly why cooperation must be our serious commitment, and I will take the liberty of quoting him. Tom said, "We are all citizens, whether individual or corporate, of the same nation. We should be striving wherever possible to reduce the compliance burden and the obstacles [we face in determining] the correct tax."

I agree wholeheartedly. In fact, I find it particularly fitting to discuss cooperative tax administration at this time, with this group. The time is fitting because my term as Commissioner is drawing to a close, and I intend to make the most of every remaining opportunity I have to underscore basic themes of the IRS vision for the future. Cooperation with taxpayers is central to that vision. The forum is fitting because TEI has been a leader in working cooperatively with the IRS, even before cooperation became fashionable. This organization has the potential to be one of the solid building blocks of our evolving tax administration, precisely because you place such value on the communication and education that this Symposium typifies.

Today I would like to focus particularly on one area where cooperation has already proved fruitful in improving tax administration, and that is the Large Case Program. I know that you are all very well acquainted with this program as corporate tax executives and as TEI members. TEI has been involved with our coordinated exam program from its inception, and most recently your members commented very constructively on CEP during our 1990 Quality Improvement Process review.

The Large Case Program stands as a hallmark of cooperation, an excellent example of what we can accomplish when we work together. Today I would like to reflect on some important aspects of the program and to mention some improvements that we are planning. I also want to follow up on my remarks at TEI's annual meeting in San Diego last month by sharing with you some exciting prospects for the future.

The first issue I would like to discuss is the role of the Office of Chief Counsel in the Large Case Program. As most of you know, we have been using a team approach to large case audits for many years. For the past few years, we have actively incorporated assistance from Counsel, both in the field and in the National Office, as an essential element of the large case team. As a general rule, I believe that by involving our lawyers earlier we have improved the process both for...