The work of the IRS Practice and Procedures Committee.

• Author: Carlton, Lawrence

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The IRS Practice and Procedures Committee generally submits articles on specific aspects of IRS practice for this column four times per year. In a departure from that practice, this item will explain the committee's role within the AICPA Tax Division to encourage AICPA members take advantage of the resource the committee presents.

The IRS Practice and Procedures Committee is a standing committee of the AICPA Tax Division. It is composed of about 15 members, representing the Big Four, sole practitioners, and individuals from all practice sizes in between--from large regional firms to small local practices. Committee members serve a three-year term, with about one-third of the committee turning over each year to regularly bring in new perspectives and ideas.

The Committee's Mission

The committee acts as the AICPA's primary liaison with Treasury on topics related to IRS practice. Each committee member takes on a number of responsibilities, including staying on top of certain Internal Revenue Code sections and the actions of the various IRS operating divisions to bring attention to changes and policies that affect AICPA members. This information is often communicated through Tax Division e-alerts, items in this column, and interaction with other Tax Division committees and task forces.

In addition, members serve a liaison function with every state CPA society. The members try to establish a relationship with the senior tax committee of the various state societies to allow the states to relay issues affecting the state members so they can be addressed directly with the IRS. As a result of these state society liaisons, the committee currently has working groups involved with the issues caused by late corrected Forms 1099, the Correspondence Examination Program of the IRS Wage and Investment Division, the new Sec. 6694 rules (and now proposed regulations) involving preparer penalties, and the new regulations related to taxpayer information safeguards under Sec. 7216. These groups are working with the IRS to try to find ways to improve taxpayer compliance without excessive burdens.

IRS Meetings

Twice a year, the committee meets with the commissioners of the four IRS operating divisions as well as other key IRS executives. One session is held annually on the Wednesday following the annual Federal Tax Conference in Washington, DC. The chairs of the federal tax committees of the various states are invited to attend this meeting.

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