Area 4 Committee Meeting Minutes

Conference Call
July 25, 2006

Designated Federal Official

• Betty Martin, Local Taxpayer Advocate (LTA)

Committee Members Present

• Rashidah Abdulhaqq, Ohio
• Maureen Amos, Illinois
• Larry Behnkendorf, Michigan
• Robert Broniarczyk, Illinois
• Kimberly Chowning, Indianapolis
• Paul Duquette, Wisconsin
• Donna Hafer, Kentucky
• Steve Hoffman, Ohio
• Mary Ann Lawler, Michigan
• David Meister, Wisconsin
• Jerry Melchior, Indiana
• Don Miller, Tennessee
• Lovella Richardson, Tennessee
• Ferd Schneider, Ohio
• Allen Scioli, Michigan

Committee Members Absent

• Joe Hurr, Ohio
• Marie O’Donnell, Illinois

TAP Staff

• Sandra McQuin, TAP Manager
• Mary Ann Delzer, Program Analyst

Welcome / Roll Call
Ferd Schneider welcomed everyone to the call. Quorum met.

Chair Report---VITA report for the Commissioner
Chowning sent version number five of the report. Hafer advised need to spell out acronym TCE (Tax Counseling fir the Elderly). Schneider thanked Amos for the initial writing of the report, incorporating the notes form the VITA committee. Thanks as well to Chowning writing the final version. The whole process worked very well. Amos’ version gave the committee a good place to start the conversation in Chicago. Discussion in Chicago produced additional suggestions. Chowning took those comments and did an excellent job writing the final document.

Consensus to forward the report to the Joint Committee.

Action: Delzer to send VITA report for the Commissioner to Toy for discussion at the Joint Committee. Delzer to send a copy of the final report to Area 4 members.

Broniarczyk asked to discuss his research on issue 3816 concerning Form 2210, Underpayment of Estimated Tax by Individuals. The instructions are four pages and you are also advised to see Publication 505, Tax Withholding and Estimated Tax (67 pages).

Publication 505 has examples for the Form 2210 and I think it was very straight forward. If you understand your investments, you should understand the instructions. I suggest Area 4 drop the issue. Schneider did not have time to review the publication. When use the computer, the penalty is not particularly difficult. Many people have high and low income quarters and the IRS assumes all income is earned equally. Miller said when he reads the issue description, the caller is saying instructions do not match the form. Broniarczyk stated he thinks they do match the form. Schneider suggested Issue Review subcommittee meet to look at this further.

Meister shared that issues 3718, 3488 and 3763 are being written up and will be ready in the correct format before the next call.

Meeting adjourned.