December 20, 2002

Members in Attendance:

• Larry Barnard - Morristown, TN
• Charlotte Cassady - Talbotton, GA
• Gwen Handelman - Ft. Lauderdale, FL
• Edward Hanna - Temple Terrace, FL
• Keith Johnson - Jacksonville, FL
• Sharon Lassar - Miami, FL
• Owen Oatley - Holly Hill, FL
• 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

Staff:

• Nancy Ferree

Guests:

• Bill Garguilo - former CAP Chair
• William McCarthy - Practitioner
• Michael McAnnany - Practitioner

Panel Chair Edward Hanna welcomed everyone wished everyone a happy holiday.

Roll call
Roll was taken. Quorum was met.

Review of November 15, 2002 Minutes
Motion to accept minutes was made by Committee Member Agnes Tillerson and motion was second by Charlotte Cassady; no objections, these minutes were accepted by consensus.

Approve Meeting Dates and Times
Panel Chair Hanna started a discussion about the face-to-face meeting in Jacksonville. It was agreed that the meeting date will be February 7, 2002. The time for this meeting will be 3:00pm to 7:00pm. This will allow the morning for panel members to arrive. If travel arrangements cannot be made to arrive in time for the meeting, panel members will be allowed to travel the day before.

ACTION ITEM: Analyst Chavez will check on the option of eating dinners during the meeting.

Next face-to-face meeting will be in Atlanta on May 16 with the same times (proposed).

ACTION ITEM: Analyst Chavez will forward request to manager.

Chair requested that any time anyone spoke to a group that they prepare a TAP Speaker Request/Report form and send it to the TAP Office. Panel Members Keith Johnson and Owen Oatley have events coming up. It was requested that they prepare the reports and forward them to the TAP Office as soon as the event occurs. Panel Members Larry Barnard and Keith Johnson requested copies of these forms.

ACTION ITEM: Analyst Chavez will forward these forms to panel members.

TAP ISSUES

W-4
Sub-committee chair Steve Wood had no report. Chair Ed Hanna suggested he get together with Owen Oatley about this issue. There are two (2) parts to this issue. Steve would like to have more information on these issues.

ACTION ITEM: Analyst will provide information on this issue.

Customer Fairness
Sub-committee chair George Sullivan had no report. He would like to have more information on this issue. It was discussed that in the past this was a forum with employees to get their input on the problems they encounter.

ACTION ITEM: Analyst Chavez will provide information on this issue.

Walk-in Review
Chair Ed Hanna suggests that the panel get with Al Malley who headed this issue for the CAP. This issue was for panel members to "visit" the walk-in offices in their area. Panel member Larry Barnard suggests that the TAP office facilitate the visits before they take place.

ACTION ITEM: Analyst Chavez will prepare a letter to the union president of each office and the manager before a panel member makes a visit.

Copy of Tax Returns
This issue concerns the fact that when an individual attends an audit they are requested to provide a copy of their tax return. The IRS should get the original return before the audit.

Industry Percentages for Inventory Capitalization
Sub-committee Chair Sharon Lassar reported that this was an issue were the practitioners use "estimates". She would like to have the IRS develop industry percentages.

OIC
Sub-committee Chair Keith Johnson reported that there is a slow down in processing. Guest Mike McAnnany commented on this process. Panel Member Owen Oatley along with Mike McAnnany, will put something together for the February meeting.

Financial Statement Standards
Sub-committee Chair Owen Oatley stated that he has talked to other practioners about this issue.

Notice Response Timeframe
Panel member Keith Johnson commented that the notices are getting better. Panel member Charlotte Cassady said some are not better especially the part about penalties and interest.

One Call/One Accountability/Complaint Process Resolution
No report.

Recordkeeping
Sub-committee Chair Charlotte Cassady reported that she would like to see records being maintained by the IRS on floppy disk or CS (paper-free). This is happening except on a couple of forms.

ACTION ITEM: Panel Member Sharon Lassar will send Charlotte a copy of Circular 230.

Schedule K-1s
Sub-committee Chair Owen Oatley explained the issues. He said that K-1 should contain a line item to give the basis.

Other Issues
Panel Chair thanked Mary Lou Beyreis for volunteering to be the Area 3 representative to develop messages and presentations for panel members. Mary Lou will work with Keith Johnson on this issue.

Former CAP Chairperson Bill Garguilo would like the panel to follow-up on the check box. What are the instructions on how the procedures for contact on this item?

ACTION ITEM: Analyst Chavez will find the procedures for IRS employees on the check box.

Mike McAnnany will attend the public meeting in Jacksonville and submit information on the Offer-in-Compromise.

The next meeting is schedule for the 3rd Friday in January (January 17, 2003) at 11:00 am ET.

Meeting was adjourned.