November 15, 2002

Members in Attendance:

• Larry Barnard - Morristown, TN
• Mary Lou Beyreis - Jacksonville, FL
• Charlotte Cassady - Talbotton, GA
• Helen Curol - Lake Charles, LA
• Edward Hanna - Temple Terrace, FL
• Tim Jarrell - Kennesaw, GA
• Keith Johnson - Jacksonville, FL
• Sharon Lassar - Miami, FL
• Owen Oatley - Holly Hill, FL
• Linda Miller - Memphis, TN
• Francis Paolone - Hoover, AL
• George Sullivan - N. Ft. Myers, FL
• Agnes Tillerson - St. Marys, GA
• Steven Wood - Little Rock, AR
• Larry Moore - DFO - Plantation, FL
• Sallie Chavez - Analyst - Ft. Lauderdale, FL

Panel Chair Edward Hanna welcomed everyone and explained how the meeting would be conducted.

Ground Rules
Analyst Chavez explained the Behavior During Meetings and Behavior Between Meetings. It was explained that these were suggested rules and could be changed, deleted or combined. By consensus the group agreed to accept the rules as they are. Copies of these final rules will be attached to these minutes.

Review of Minutes
The minutes of the October 2, 2002 meeting was reviewed and by consensus was accepted as written.

Scheduling Meeting Dates for the next year
Panel Chair Hanna started a discussion about meetings. It appears that many of the other panels are scheduling their first face-to-face meeting in January and February; many of the panel members will be required to travel twice in one month. Chair suggested a combined meeting with other panels. There was discussion about this and Chair will discuss this issue with the Joint Committee during their meeting on November 19, 2002. He will send an email to everyone with the outcome of the Joint Committee discussion.

It was decided that panel will meeting (via telephone conference call) the 3rd Friday of the month at 11:00 am ET. Analyst Chavez will provide a calendar for all the panel members.

Continuing Issues from CAP
Panel Chair explained that the previous CAP had started to discuss some issues and were not able to complete these issues. A discussion was conducted concerning these issues. It was decided to delete the issue concerning Alternate Sites since the Multi-Lingual issue committee is working on Kiosks, which takes the place of alternate sites.

Panel Member Oatley mentioned a recommendation that the CAP proposed that was rejected. He said whomever the recommendation was sent to did not understand it and he would like it to be re-submitted. Analyst Chavez will find recommendation for discussion at the next meeting.

There was a discussion about how recommendations will be made. This is a new process and since we haven't done one yet we will have to find out how it will be done. Panel Chair will request guidance on this from the Joint Committee.

Volunteer for Continuing Issues
During the discussion of the issues each issue as assigned to panel members to work as subcommittees. A list of the issues and assigned panel members is attached to these minutes.

New Issues
Chair Hanna suggested several new issues to the panel. These issues (Simplifying uniform capitalization requirements, Expanded Schedule K-1s for S corporations, and Have the IRS provide tax returns for audits) were discussed. No decision was made concerning these issues as to whether they will be pursued or not.

Panel Chair discussed Publicity and Media. The previous CAP spent a great deal of money in the past to publicize meetings with few people actually attending. The way to get the word out is to go to the people via outreach activities. Analyst Chavez discussed some previous outreach activities that the previous CAP attended including Tax Forums, CPA conventions and senior festivals. Also attend community activities such as Chamber of Commerce meetings or community meetings. Remember, before you attend anything that requires a fee you need to contact the TAP office for approval.

If you need any type of supplies or have any ideas concerning outreach events, contact Analyst Chavez. We will be getting TAP supplies within the next month.

Several members inquired about business cards. The business cards should be in the process but they are having all the cards printed at the same time. Don't know if they will be sent directly to panel members or whether they will be sent to one of the TAP offices and be forwarded to panel members from there. Until the official business cards are printed, Analyst Chavez will provide temporary cards within the next few weeks to everyone.

Meeting was adjourned.

TAP Area/Issue Committee

Behavior Between Meetings

1. Let the other Committee member(s) know in advance of any planned actions or events that affect their interests so that they will not be surprised, feel tricked or betrayed or have their credibility compromised in reality or perception.
2. Communicate openly with other Committee member(s); for example, share all relevant information and interests.
3. Maintain contacts and keep lines of communication open with other Committee member(s), even in the face of serious disagreement.
4. Defer meetings to "cool off" when disagreement becomes volatile.
5. Carefully consider the impact of one's own words or actions on other Committee member(s), and on relationship(s) with them.
6. Consult other Committee member(s) before making TAP-related decisions that affect their interests.
7. Test assumptions about other Committee member(s)' thoughts and motives before acting on assumptions; for example, surface other member(s)' reasons or motives by asking them why they did what they did and then accept their response(s) at face value.
8. Understand that different Committee members may play different roles and do not take such role-playing seriously (within reasonable bounds), or as an automatic indication that the other member is acting in bad faith.
9. Agree not to agree on some issues without harboring ill will toward other Committee member(s).
10. Remain unconditionally constructive even when other Committee member(s) do not; model the behavior that you ultimately want from them.
11. Avoid retaliating in kind or taking threatening action designed to punish or damage other Committee member(s) politically or personally.
12. Treat each individual issue on its own merits independent of other issues, except in cases where such interdependence has a direct bearing on finding the best possible solution.
13. Avoid compromising in return for support on other issues or supporting less-than-optimal solutions simply to keep harmony or reach agreement.
14. Value relationships with other Committee members as an absolute plus, independent of the outcomes those relationships may or may not produce.
15. Take promises and agreements seriously and initiate all reasonable steps to keep promises and adhere to agreements.
16. When unanticipated events or circumstances or unintentional mistakes make it impossible to honor prior promises or agreements, alert other Committee members(s) explicitly, in advance and as soon as possible and take all reasonable steps to accommodate other member(s) affected interests in some other way.
17. Avoid using information to entrap, discredit, compromise, embarrass, attack, mislead or in any way diminish other Committee member(s).
18. Initiate one-on-one discussion, directly and in a timely manner, with any Committee member whose between-meeting behavior appears to be seriously inconsistent with one or more of these behavior(s).
19. Use a portion of regular Committee meetings as an opportunity for discussion of between-meeting member behavior that appears to be seriously inconsistent with one or more of these behavior(s) (feedback, acknowledgements, apologies, remedies, commitments, etc)

TAP AREA / ISSUE COMMITTEE

Behavior During Meetings

1. Test observations and assumptions.
2. Share all relevant information and interests.
3. Focus on interests.
4. Agree on what important words mean; for example, be specific - use examples.
5. Explain the reasons behind one's statements, questions and actions; for example, use factual information and logical reasoning to support one's assertions.
6. Be willing and able to disagree openly with any member of the Committee.
7. After making a statement, invite questions and comments.
8. Jointly design ways to test the relative merits of competing proposals.
9. Be willing to discuss so-called un-discussable issues; have no sacred cows.
10. Keep discussions focused.
11. Avoid taking cheap shots at or otherwise talking down to or about other Committee members.
12. Participate in all phases of the discussion process.
13. Jointly decide how to exchange relevant information with non-Committee members.
14. Make decisions by striving for consensus whenever possible.
15. Assess and discuss Committee member(s)' behavior in relation to these behaviors, as a matter of routine, at the conclusion of each regular Committee meeting (positive examples, areas in need of improvement, etc.).

AREA 3 ISSUES

Processing W-4s

• Steve Wood - Chair
• Sharon Lassar
• Keith Johnson

Customer Fairness & Respect

• George Sullivan - Chair
• Owen Oatley
• Larry Barnard
• Gwen Handelman

Telephone Listing/Answering Quality

• Tim Jarrell - Chair
• Mary Lou Beyreis
• Buck Paolone
• George Sullivan

Walk in Office Review (Taxpayer Assistance Centers)

• Everyone with Ed Hanna as chair of sub-committee
• Charlotte Cassady and Linda Miller as co-vice chairs

Offer In Compromise/Installment agreements/Penalty-interest assessments

• Keith Johnson - Chair
• Owen Oatley
• Sharon Lassar

Financial Statement Standards

• Owen Oatley - Chair
• Charlotte Cassady
• Tim Jarrell

Notice Responses Timeframe

• Helen Curol - Chair
• Charlotte Cassady
• Keith Johnson

Annualized Worksheet Attached to Form 2210

• Larry Barnard - Chair
• Keith Johnson

One Call/One Accountability/Complaint Process Resolution

• Buck Paolone - Chair
• Agnes Tillerson
• Mary Lou Beyreis

Record keeping

• Charlotte Cassady - Chair

Schedule K-1s

• Owen Oatley - Chair

Copies of Tax Returns

Industry Percentages for Inventory Capitalization

• Sharon Lassar - Chair