Area 2 Committee Meeting Minutes

December 2, 2003
3:00 PM – 4:30 PM EST
Teleconference

Roll Call was taken by TAP Program Analyst Inez E. De Jesus
Quorum is 9 and quorum was met.

Panel Members Present

• Richard (Dick) Bobb, NC
• Anthony DiMartino, NJ
• C. Morgan Edwards, NC
• Jerry Gensiejewski Jr. PA
• David Meyer, NJ, Chair
• Theodore Perros, D.C.
• Lou Romito, Designated Federal Official (DFO)
• Leonard Steinberg, NJ
• Faith Vinikoor, MD

Members Not Present

• Mary Balmer, NC, Vice-Chair (Outreach Event)
• Calvin Johnson, VA
• Karen Kerrigan, VA
• Robert Maziarz, NJ
• Patrick McCombie, DE
• Manning H. Mosley III, PA
• Robert Taylor, PA

TAP Staff

• Inez E. De Jesus (Scribe)

Welcome/Announcements
Chair David Meyer opened the meeting by welcoming everyone and by sharing the news he had obtained during the most recent Joint Committee meeting; Chair announced that Bernie Coston has been selected as the TAP Director replacing Deryle Temple. Mr. Coston has served as the executive assistant to the Executive Director of Systemic Advocacy in the Taxpayer Advocate Service organization.

“Only one face-to-face meeting” issue
Chair referenced email sent out by Leonard Steinberg following the Joint Committee meeting where he informs everyone that due to IRS budget cuts, each area committee and issue committee will be allowed to have only one face-to-face meeting instead of two as previously anticipated.

The Chair began by inquiring “When do we want to have the meeting and where”- in that order?

When
After discussion among the members and considering the pros and cons of having a March meeting and how this might affect the Practitioners, the committee agreed that their face-to-face meeting will be held on June 11/12, 2004. (one and one-half days, travel days June 10th and afternoon of June 12)

Where
Chair Meyer recommended that due to the current budget constraints, the lack of local representation in S.C., and the general lack of public attendance at TAP meetings, the committee might be of better service by holding the meeting at a location where there is more visibility. For example, Baltimore and the District of Columbia areas are more centralized.

Chair inquired from the TAP Staff if there was information available regarding cost estimates for these locations, and Analyst De Jesus shared the following information:

Cost estimate if the meeting is held:

• Charleston, S.C $18,913.00
• Baltimore, MD $21,649.00

Actual cost of past meetings:

• Washington, D.C. $9,920.72 (Total allocated approximate $19,000)
• Philadelphia, PA $10,102.96 (Total allocated approximate $12,000)

It went on record, the absentee votes of Mary Balmer who indicated a preference for location of face-to-face meeting, D.C., and Bob Maziarz who indicated a preference for S.C., the committee ended up by voting on Charleston, South Carolina as the location for the face-to-face meeting.

Action item for Analyst: Contact Subject Matter Expert on Form 1041 and inform him of change of meeting locations since he had previously accepted an invitation that had been extended to him when meeting was scheduled in June/ Baltimore.

Also, inquire from Mr. Frank if he can participate on the March 2004 teleconference meeting since he has indicated that he will be very busy through February 2004.

Action item: Confirm the March 2004 teleconference meeting date, tentatively scheduled for Friday, March 5, 2004. (To be discussed during the next meeting)

Review/Approve Minutes from Meeting on November 4, 2003
These minutes were approved.

Action Items from Prior Meeting
Program Analyst Inez E. De Jesus reported that all action items from the November 4th teleconference meeting have been completed with the exception of the following, which will be carried over until accomplished:

1. Panel members Bobb and Edwards will be getting together to address the issue of getting the citizens/taxpayers from S.C and N.C. knowledgeable of TAP's existence and mission.

2. The committee is awaiting an opinion from General Counsel regarding the W-4 issue on the question of “if by allowing the taxpayer to enter a percentage rather than a dollar value, would this require a change in the regulations or would it simply be a change in the interpretation of Code Section 3402”. Analyst De Jesus shared that the TAP Staff received a status report indicating that it will take about 45-60 days to get a response back from General Counsel. Chair Meyer expressed a concern about the wait time and indicated that he will follow-up with TAP Program Manager Ferree to see if this can be expedited. (Action item for Chair)

Review Goals/Objectives for Second Year Term
This topic has been tabled for discussion during the next meeting. (Action/carry over to next meeting's agenda)

Status Reports from Sub-committee Chairs
Since most of the sub-committee chairs were not available on this call, this will be discussed during the next meeting. Action item for sub-committee chairs: please have a status report available for the January 6, 2004 teleconference meeting.

Re: Issue Form 1041, Faith Vinikoor expressed that she found very informative the recently received report “2002 1041 RTF Table” which shows the number of entries and the total dollar amount for each line of the first page of the return.

Panel member Vinikoor also suggested that Subject Matter Expert Chuck Frank be invited to attend an earlier meeting other than June 2004 in order that a final recommendation be prepared and elevated to the Joint Committee.

Report: Issues in “Parking Lot” Status
Chair Meyer gave praise to sub-committee members Dick Bobb, Tony DiMartino, and Bob Maziarz for the excellent job they did in reviewing all the “Parking Lot Issues” and for providing the committee with a summary report with suggested recommendations. Each issue was discussed and committee came to an agreement as follows:

Issue # 37-“Treatment by IRS Employee”
This issue should be closed because it appears that the taxpayer is attempting to change IRS policy concerning the application of payment when several delinquent years are involved. There is no follow-up contact information for the citizen who brought this issue to panel's attention. By consensus: Close this issue.

Issue #599-“Taxpayer Had Problems Determining Balance Due to IRS (Direct Debit Installment Agreement (DDIA)”
The sub-committee was of the opinion that the taxpayer would be able to utilize the annual statement to determine balance owed to IRS. Furthermore, a telephone call to IRS by the taxpayer would result in determining the balance due to IRS by the taxpayer. A letter to this individual explaining the options available is recommended and issue closed. By consensus: Close this issue/send letter.

Issue # 1490-“Improved Telephone Service by Private Consultant”
The sub-committee determined that this issue should be forwarded via proper channels to IRS Purchasing Department in order to determine feasibility of this suggestion for IRS needs. This issue should be closed.

Committee discussed this issue and came to the agreement to close this issue with no response to the private consultant since she had already participated on a committee teleconference call. By consensus: Close this issue/no response required.

Issue #1531- “Paragraph about TAP in IRS Publications”
The sub-committee questioned the impact of this recommendation on the inherent need of independence of TAP from IRS. This issue may be currently addressed by another Area committee.

The committee discussed this issue in depth and by consensus agreed to the following:

1. Chair is to make contact with Area 1 Chair.
2. Chair Meyer is to communicate that Area 2 has reviewed this matter and has rejected the idea.
3. Then close this issue.

Issue #1727-“Systemic Problems-CP-2000” (Chosen as #2 Priority)
The sub-committee requests copies of “sanitized” notices for its review and determination. The sub-committee also recognizes that overlap of computer-generated notices is a common occurrence with many private/public organizations.

The committee discussed the fact that there are 2 panel members that serve on the Notice Issue Committee (DiMartino and Edwards) and DiMartino made the commitment to share this issue with the Notice Issue committee and report back to this committee. By consensus, the committee agreed to:

1. keep this issue in Parking Lot status for now.
2. Await report from Tony DiMartino
3. Obtain a Subject Matter Expert on CP-2000.

Issue # 2074- “Practitioner Assistance at S.C. Taxpayer Assistance Center”
The sub-committee addressed IRS's new policy change limiting the ability to obtain IRS transcripts from IRS field offices. IRS provides relief when there is an emergency/hardship and will accommodate requests for transcripts. Otherwise, transcripts can be obtained by practitioners or taxpayers by telephone or via USPS with delivery time projected within 7-10 days. The sub-committee recommends that a letter be forwarded to the tax practitioner, indicating the reason for the policy change and the options available for obtaining a transcript, and that the issue be closed.

Committee discussed the copy of letter to practitioners they received from TAP Program Manager Nancy Ferree regarding the new policy change at these walk-in offices. By consensus: send letter and then close this issue.

Issue #2126-“Improve Menu Choices on Toll-Free Number Given on Notices”
The sub-committee reviewed this issue, and it appears that Analyst Inez E.

De Jesus was able to obtain assistance from the phone number in question. As there is no taxpayer contact for this citizen, we recommend this issue be closed. By consensus: close this issue.

Issue #2115-“Suggestion to Improve Form 1040 NR Instructions (U.S. Non-Resident Alien Income Tax Return” (Chosen as #3 Priority)
This issue appears to have legislative impact, and the sub-committee recommends that Area 2 committee assist the sub-committee with recommendations that could be made concerning Publication 519, if any.

In addition, Dr. Perros, a member of Area 2, is working on Issue 2389, which includes Publication 519. Therefore, recommendation is being made that the committee addresses this issue in concurrence with Dr. Perros Issue #2389.

Action item for Analyst: mail to Chair Meyer copies of the 2 letters received from the citizen from South Carolina.

Issue #2389-“Improve IRS Publication 519/Improve IRS Information Bulletins” (Chosen as #1 Priority)
The sub-committee agrees with this recommendation, submitted by Dr. Perros. The sub-committee recommends that all assistance be given to Dr. Perros by Area 2 committee on his efforts to encourage the IRS to simplify its written communication with the average taxpayer.

Chair Meyer shared at this point his opinion regarding the committee's objectives for this coming year. The committee should focus on significant items to bring to the attention of the Joint Committee.

Chair Meyer feels that Issue #2389 is a good issue to work on, on how a form can be improved. This should be one of the committee's primary goals for the remainder of their term. By consensus: agreement to provide support to Dr. Perros on this issue.

Dr. Perros shared the following thoughts regarding the IRS Information Bulletins Issue/Related to Issue # 2389 (previously mentioned):

• Recommends that a TAP committee be appointed to meet with individuals from the IRS (begin a dialogue) to find out how the IRS bulletins/informational publications are done, what is the process? What are the problems they encounter? This would be a fact-finding committee composed of 4-5 panel members.

• Focus group will work with High School graduates, and see what problems they are confronted with when they read the IRS bulletins. The goal would be to take one form and make an autopsy.

The committee agreed by consensus to create and support a new sub-committee to address “How to Improve IRS Communications”- composed of David Meyer, Theodore Perros, and Dick Bobb.

Panel member Vinikoor mentioned GAO studies and other groups. It's important to keep in mind, what are they compelled to do by law?

Summary of Parking Lot Issues: sub-committee will draft letters as discussed and share them with Chair for his review; once these are approved, analyst will place on TAP letterhead and mail accordingly.

EFTPS Recommendation
This topic has been tabled for discussion during the next meeting. (Action/carry over to next meeting's agenda)

Brainstorm Outreach Efforts
This subject has been tabled for discussion during the next meeting. (Action: carry over to next meeting's agenda)

Review of New Issues
Analyst shared there are no new issues to discuss this month.

AT&T Issue
DFO Romito shared the following:

• He agrees with the committee's assessment that the IRS toll-free telephone system (specifically 1-800-829-1040) needs to be updated to a more customer friendly configuration. This committee currently has elevated recommendations to the Joint Committee on improvements to the IRS telephone system.

• The 1040 number was not designed for callbacks from the IRS Representative to the taxpayer/citizen; the telephone system is designed to respond to quick technical questions, and then close at first contact; if the question is complex, it goes to an Account Technician. An electronic history is made available that can be accessed by any other account technician on subsequent calls on the toll-free system.

• In the Taxpayer Advocate Service (TAS) office, you get the same person. (Case advocate that has been assigned to your case) Currently, a toll-free line is being installed for case advocates.

• There is a complexity of the scripts.

• As a TAP body, perhaps this committee may be able to obtain the texts of the automated scripts and work on making them easier to understand.

• Obtaining an AT&T executive might not be a good idea since this may not be the individual that knows the nuts and bolts of the IRS telephone system. There would be a need for an IRS operations person or an external program owner (not an insider) and TAP may be able to contact this individual to find out what is realistic.

Administrative News
None- due to time constraints, DFO Romito reported that any information he may have would be shared by email.

TAP Staff shared with all Panel Member Bob Taylor's health condition and reason for his not participating on the last few meetings.

Public Input/Closing Assessment
None

Confirm Next Meeting: January 6, 2004, 3:00 PM EST

Before Chair adjourned the meeting, he thanked everyone for their participation and wished everyone a safe and nice Holiday Season!!