• Martin, Betty - Nashville, TN - LTA

Committee Members Present

• Adams-Dodds, Carolyn - Detroit, MI - Member
• Blanchard, Greg - Cordova, TN - Member
• Bryant, PatriciavMillington, TN - Member
• Buschmann, Ray - Lake Forest, IL - Member
• Hurr, Joe - Dayton, OH - Member
• Kennedy, Jeff - Louisville, KY - Vice Chair
• Khan, Anne - Chicago, IL - Member
• Meister, David - Franklin, WI - Member
• Melchior, Jerome - Vincennes, IN - Member
• Monnier, DavidvIndianapolis, IN - Member
• Mull, Bob - Ann Arbor, MI - Member
• Spiotto, Ann - Lincolnwood, IL - Member
• Taylor, Rita - Cincinnati, OH - Member
• Verwiel, John - Cottage Grove, WI - Member
• Wernz, Stanley - Cincinnati, OH - Chair
• White, Regina - Southfield, MI - Member
• Wingard, Kelly - Decatur, IL - Member

Committee Members Absent

• Martyniuk, Lev - Cincinnati, OH - Member

TAP Staff

• McQuin, Sandy - Milwaukee, WI - Manager
• Delzer, Mary Ann - Milwaukee, WI - Analyst

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

Office Report-McQuin
McQuin thanked the members for their dedication.  Area 4 is not only our largest committee, but also our most productive committee.  Last year was a very exciting and productive year.  You have elected a good leader in Wernz.  In regard to the Milwaukee office, Coston will identify someone to act as manager and the job will be posted for people to apply.  We have not hired a secretary, but will interview soon.  Barb Foley will be returning to TAP next week.

McQuin said she is looking forward to being the Local Taxpayer Advocate for Wisconsin and will certainly be working with the Wisconsin members.

Area 4 Chair Report-Wernz
Joint Committee Report
Please see the written report sent out in advance.  (See Attachment) 
Bryant asked about the possibility of the annual meeting being held the first week in December.  This will be a problem for her and the training for VITA.

Mull said he thought there would be general support for having the meeting further away from the holiday season.  Wingard asked if the candidates would be identified earlier to have the meeting move up a week.  Wernz stated Coston shared that his goal is to have the list to Treasury by September 1, 2008.

Area 4 Annual Report
Schneider has not yet completed the annual report for Area 4.

Face to Face Meeting
The face to face meeting will be in Memphis, May 12-14, 2008.

Public Input
None

Issue Discussion
Issue 4371- Release of TP debt info prior to Refund Anticipation Loan
Discussion occurred at the Joint Committee meeting about the IRS Advance Notice of Proposed Rulemaking (ANPRM).  It was concluded that Area 5 would look at the issue; however Area 4 had several items elevated regarding RALs.  Two of these issues remain open, others were partially accepted or not accepted at all.  It would appear that Area 4 has a vested interest.  TAP needs to respond to IRS. Do we want to respond individually, or develop an Area 4 position and forward to the Joint Committee?

Bryant stated that Olson would make a response as she made it an issue in the Report to Congress.  Wernz said he felt TAP would be remiss if they did not give a response.  Addams-Dodds and Bryant both agreed the recommendation should go through the Joint Committee.
ACTION: Bryant and Wernz will work with Area 5 regarding the ANPRM regarding RALs.

Issue 4210- Allow suspension of return processing
Similar issue is thought to be in the National Taxpayer Advocate Report to Congress.
ACTION: Delzer will research the Report to Congress regarding the identity theft issue/most serious problem. 

Issue 4484- Business CP 163
Wernz noted that on page 2 of the notice, it does say why the taxpayer is getting the notice and says the notice is a reminder.  Wingard said in her experience, taxpayers panic and don’t read to page 2.

Kennedy reminded all that other than page 1, the rest of the notice is stock.  If wanted to make a change to this notice, would have to make changes to page 1.

Wernz said IRS could just insert “reminder” in the first box. 
Taylor agreed saying the CP 163 should parallel the CP 71 for individuals.
ACTION-Subcommittee will write a recommendation regarding issue 4484: Kennedy (chair), Mull, and Wingard.

Issue 3632- Failure of Audit Reconsideration Processing-no report
Issue 4108- Recognition of Private Letter Rulings-no report

New Issues
Issue 4516-This was brought to TAP by John Verwiel.  Wernz explained that the concern is taxpayers using the 1040EZ can not take the saver’s credit.  People who use the 1040EZ are low income and are discriminated against. 

Bryant said she looked at the instructions and it is clear if you make an IRA contribution you need to use a different form. 

Wingard shared that it is a wonderful incentive, but most people can not afford to make a contribution to an IRA or to their 401K.

Kennedy reminded all that the chart which identifies which form to file, mentions the credit.

Bryant shared she felt the 1040EZ instructions are complete and it alerts taxpayers to the Tele-tax topic.  It is restrictive, but it tells to look at the other 1040 forms.  It gives clear instruction on the other options.

Wingard said she feels the real problem is their needs to be more education on the credit. 

Bryant said employers should be promoting this with their employees regarding their 401Ks.

Taylor shared that she sees cash flow as the issue for low income people.  It is not the paperwork that is the barrier.

Consensus to close the issue.

Issue 4521-Mull spoke with this taxpayer and he wanted the estate tax process to be simpler. 

The taxpayer said you have to do so much prior to learning that you have no need to file.

Taylor said she felt TAP needed more information to decide on this issue.
ACTION: Mull to get more information regarding the simplification of estate tax issue.

Issue 4524-This issue is in regard to the fraud hotline no longer taking oral reports.  You must complete Form 3949a.  Also it says you can write a letter with the needed information.  IRS is requesting a written document.  Bryant said the form is the best way as before IRS investigates, they need something written as a basis for examination.  Khan stated that the form probably keeps the frivolous stuff out of it and the option is there to write a letter.
Consensus to close the issue.

Issue 4204-Form C-EZ Mileage-Wingard shared that taxpayers need the total miles driven to figure the percent of business use.  Mull agreed that what is on the form is appropriate.  Wernz said that taxpayers can reconstruct the mileage more easily, in the current year, rather than three years later.   

Consensus to close the issue.

Issue 4311
Close--not enough information

Issue 4312
Bryant stated she has never had a problem using EFTPS (Electronic Federal Tax Payment System).  The system recounts the action before you submit; the account information, amount, and year.  If you change accounts, then you have to verify that with a letter.  Taxpayers have some responsibility for making sure it is correct.

Blanchard stated that he uses EFTPS and it is clear to him and works well. 

Consensus to close the issue.

Outreach

• November: 2, two members
• December: 12, four members

Khan said she made a good connection with an ex-colleague.  He is interested and when there is an opening, he will apply.  With outreach, you can actually get folks to volunteer!

Wingard contacted her local Chamber of Commerce with 1100 members.

Mull recommended everyone go online and take the basic test for VITA on Link and Learn.  It has really helped him understand a lot of the issues.  Good training is available there.  Now that he is VITA qualified he will be working doing tax preparation this filing season. Kennedy said to search irs.gov for “link and learn.”

Issue Committee Highlights
Bryant said VITA is just establishing subcommittees.  If you find things in training to be improved, let her know so she can pass on to be corrected for next year.

Closing/Assessment
Wernz reminded everyone to return the Meeting Satisfaction Survey.