Area 5 Committee Meeting Minutes

August 23-24, 2004
Minneapolis, MN

Present:

• Linda Bader
• Lydia Brasch
• Patrick Castleberry
• Laura DeMarais
• Maria Hermann-Pariente
• John Hollingsworth
• Steve Landauer
• Tom Seuntjens
• R. Jeana Warren
• Nan Wilson
• Lillian Woo

Absent:

• Frank Woods, Jr.

Staff:

• Bernie Coston, TAP Director
• Sandy McQuin, TAP Manager
• Dianne Glass, Designated Federal Official
• Mary Ann Delzer, Program Analyst
• Audrey Jenkins, Program Analyst
• Patti Robb, Note Taker

Visitors:

• Olga Rhodes, Director, TAS Area 5
• Barry Bjornson, TAS, LTA St. Paul
• Mary Finnesand, TAS, LTA Aberdeen
• Billy Hubbard, SPEC, Austin
• Pat Hammond, TEC, St. Paul

Public Input:

• Andi Bishman Egbert
• Bob Post
• David Stuart
• Janine Thompson
• Yia Xiang
• Ruth Ann Michnay

Welcome/Announcements/Review Agenda
Woo welcomed everyone. Have a very full agenda these next two days.

Roll Call
11 members present. Quorum Met.

Taxpayer Advocate Service Area 5 Report – Olga Rhodes, Director, TAS Area 5
There are approximately 350 employees in TAS Area 5. The average age is 49.35, with 28 years of service on average. Receipts of cases have significantly declined since 1998. There are about 40% fewer cases today. Since October, 26,000 cases have been closed; about 16,000 were granted full relief; partial relief to a couple thousand: and about 17,000 were done in tandem with other divisions of the IRS. Overall, 23 Taxpayer Assistance Orders (TAO) were issued nation-wide so far this year. Area Dallas has issued 10 of the 23. Some were issued to Appeals to try to get work expedited. Several were issued to SB/SE to get a partial release of a lien or levy. One was issued concerning Offer in Compromise. We ask these divisions to expedite TAOs because of hardships. Currently, 27 percent of our receipts are because of economic hardships – not systemic problems. We are able to close the cases in an average 64 days. The top ten reasons for closed cases:

1. Processing amended returns
2. EITC
3. Processing original returns
4. Criminal Investigation cases
5. EITC recertification
6. Levies
7. Injured Spouse claims
8. Expedite Refunds
9. Reconsiderations
10. Open Audit Issues

Our quality goal is 90 percent; we are currently at 92 percent and rising.

The biggest problem with processing amended returns is there is no one to work them. Taxpayer gets a letter that their amended return is under consideration, but no one to work the case.

McQuin – Chris Wagner, Deputy National Taxpayer Advocate, discussed portfolios when he visited Milwaukee. We asked him to tie TAP into the portfolio issues. There will be written guidance for LTAs and TAP will be indicated as a source.

Rhodes – the LTAs know what their portfolios will be but the written guidance is still forthcoming.

Landauer – is there any way to raise TAS awareness? Most people don’t know you exist.

Rhodes – we are doing outreaches to reach several different markets. We don’t have the budget to advertise so we look for public service announcements. We are working to educate internally as well as externally. The majority is external.

Brasch – the states work with local municipalities. Do you?

Hubbard – SPEC does.

Local Taxpayer Advocate, St. Paul – Barry Bjornson
Has been in his position for 20 years. (Used to be Problem Resolution.) Have received 788 cases since October 1. Case load is down 13 percent. There are eight case advocates working for him. 60 percent of the cases are from direct contact – not referrals. The number one problem is expediting refunds; second comes levies, and; third is amended returns. 63 percent of the returns filed in Minnesota are electronically filed – number one in the country. We are concerned about the drop in receipt of cases and compliance in general. English as a second language (ESL) is also a big problem. His portfolio is Non-Filers. There is a growing problem of preparer abuse due to the language barrier. Many returns are prepared fraudulently.

Brasch – is there any sponsoring of immigrants coming into the US?

Bjornson - there are problems with language barriers.

Bader – the immigration influx is too great to keep up with. The MLI Committee hasn’t been able to get the IRS or other organizations interested in education. We have worked on this issue for two years and cannot get anywhere. Fraudulent preparers do take advantage of these people.

SPEC Coalition Building – Billy Hubbard
Has been with the IRS for 30 years. Am very strong on compliance. Believes the way to improve compliance is to engage the stakeholders at the grass-roots level. The IRS will never have the budget it wants.

He provided two handouts. 1) A Report on the 2004 Tax Filing Season for the San Antonio Area, and 2) San Antonio VITA Production.

The coalition is a group of like minded organizations who want to educate and provide quality state of the art service. Mostly working with a Spanish speaking population in Texas, but also a large elderly population, and large veteran population. Many organizations are available for partnerships. Three years ago the coalition prepared 3,000 returns, last year 10,000; goal is 60,000 returns or 30% of the EITC returns. EITC is terribly underused. These are underserved populations. Key to success is the cooperation among managing partners. Statistics show they are getting to many first time filers, although no statistics yet on repeat filings once they are in the system. Texas stands to collect $900,000,000 of EITC money if program implemented statewide. Have 38 total tax assistance sites in San Antonio. The return on investment now is $1.53 for each $1 spent and the return on investment is improving each year. Five Super-sites also address nutrition, utility subsidy services, and other subjects. Also introduces people to banking system through debit card programs with local banks that fund expected EITC refunds. The people utilizing the coalition services were introduced to financial literacy and may have gotten a debit card for direct deposit, credit repair assistance, free checking, and home ownership assistance.

Castleberry – how do you propose to expand this program so other communities can duplicate?

Hubbard – hopefully its success will speak for itself. Networking with other communities with success stories. Community initiative – one group walked around and handed out flyers regarding their services and talked about disreputable preparers. We do presentations and outreaches. Communities are sending representatives to visit participants and there are downloadable models available on-line. The basic model must be adapted to fit other communities.

DeMarais – do you have a way around the system if a volunteer cannot pass the test but is able to do returns?

Hubbard – No. If they don’t pass the test, they cannot do returns. The IRS brings tax expertise – the other sponsors bring the social skills.

Landauer – how do we get the message out about going to the people and not making the people come to you? An organization like the YMCA is nationwide and would be a good candidate.

Hubbard – success is based on local community commitment. Have to identify a safe place and have to do a quality job. Need to build confidence. Local leadership is essential to success. IRS is beginning to close VITA sites that are not producing well. They should not set up a VITA site unless it is electronic.

Woo – how long did it take to set up this coalition?

Hubbard – about 18 months and it was difficult. Identifying one community leader of the effort was essential; someone who really wants this to succeed. The important thing is to leverage the tax refund into a better quality of life. Not just to get a return done. It is to help improve life. Community leaders have an obligation to get this information out to the taxpayers to give them an opportunity to improve their quality of life. The business community has a vested interest in this. Usually, if we can keep a volunteer for two years, they generally commit for life.

IRS SBSE Minnesota Presentation – Pat Hammond
Thanked the Panel for their hard work and accomplishments over the past few years. She is with SBSE in Taxpayer Education and Communication (TEC). Has been with the IRS for 24 years – 10 of those as a revenue officer. Then went to quality and has spent the last three years in SBSE. We try to educate small business about filing before problems are encountered. We rely on a lot of partnerships to get the word out. We have lead relationships in the field with practitioners and partner with professional organizations. We provide information to the partners to go out and do instructions. We have strategies in six different programs rather than overall:

1. Employment Tax Reporting
2. TRAC Program (Tip reporting)
3. Abusive Tax Avoidance (ATA) Schemes
4. Cross Functional support – 100 percent of time during filing season – answer telephones, counter assistance, answer email questions
5. General Outreach
6. Burden Reduction – for example a taxpayer complained, too much work to keep track of each child’s cost for meals. Now there is a standard set amount. It reduced recordkeeping by about 20 million hours a year

Also annualizing Form 940 tax reporting in 2006 for eligible taxpayers - taxpayers who have eight quarters of proper compliance and are within certain dollar limitations can file yearly instead of quarterly. We are working on form changes and thresholds are being raised (this is being done in conjunction with compliance). Are rolling out education about burden reduction to all SBSE employees. It’s hard to work issues that need law changes, Information Technology (IT) help, or issues that affect just a few taxpayers. We are also working on streamlining Schedule D.

Castleberry – encouraged SBSE to run some of these initiatives through TAP. TAP is currently looking at some of these issues.

McQuin – re-emphasized – TAP would be a wonderful focus group for SBSE to use on some of these issues. We have an issue matrix of issues TAP is working on.

Coston – told Hammond to go to the web site at www.improveirs.org to look at the matrix.

Taxpayer Advocacy Panel National Office Report – Bernie Coston
The interviews for new panel members are complete. We have not chosen people yet. We have a list of selected names and they will be forwarded to Nina Olson, National Taxpayer Advocate, on Thursday, August 26. She will take the names to Treasury. They will make the final selections. We are working on tax/background checks so everyone will be at the annual meeting November 3-6, 2004. The afternoon of Wednesday, November 3 will be Orientation for the new members. The staff has been working diligently on planning the Annual Meeting; having weekly calls. Judi Nicholas is heading the effort again this year. We want to make this an educational process for everyone. The meeting will be held at the Hamilton Crowne Plaza which is downtown. I will be meeting with Mike Chesman, Director, Office of Taxpayer Burden Reduction, and Sue Sottile, Director, Strategic Planning and Development, next week. We notified the interviewees that the time commitment is 300 to 500 hours and of potential travel issues (potential of five face-to-face meetings). Told them of the cross-section we were looking for. Completed over 180 interviews. Will work the alternate pool better than in the past years. All interviewees will be processed and ready to bring on board if someone drops out.

McQuin – Judi Nicholas asked for ideas for workshops at the annual meeting. To date she has received four responses.

Hollingsworth – those being considered as alternates should be encouraged to sit in on conference calls as a member of the public to get a flavor of the Panel.

Public Input
David Stuart:
Father-in-law has been a missionary in Argentina for 54 years; he recently made a mistake on tax return; his first “error” notice was a 30 day letter to make reply to found error; and it was addressed to an unrelated South Minneapolis address; he was in Argentina at the time, but a second letter arrived in Argentine with tax and penalty and interest assessed, he wrote back and requested patience. IRS levied $9,000 on a bank account, which fully paid the amount, but IRS also tied up his pension, at the rate of $800 per month, creating income problems in Argentina; Mr. Stuart was trying to handle for his father-in-law, but, because he was listed “second” on the POA (his wife was first on the POA), he was not able to meet with IRS alone, so his wife had to go to meeting and take off work. The IRS did find a computer mistake, and pension plan should not have been hit, and IRS over-collected $9,000. How can we get such problems avoided for others? Why did an important first notice go to an address with which the taxpayer had no contact? The computer should have sent a letter out once the amount was fully paid. If the process is automated, then make sure the automation completes the cycle.

Bob Post:
An AARP tax assistance volunteer; in charge of southern Minnesota, supervises 700 volunteers, and do 70,000 returns per year; got a big e-file response; are expected to put in 40 hours per year, but he puts in 7 months per year; one of the chronic problems is the IRS failure to issue instruction books earlier in the year. Suggestion: (1) Get rid of the form 1040A; no one uses it. The form 1040A is used 5%, and the 1040 EZ maybe 5%, the form 1040 is 90%; could save some money in training; (2) would like to see the trainees prepared to receive electronic, computer preparation training; (3) need to return their computers; IRS should allow people who have computers to be able to keep those computers during the off season for practice, and to assist late filers; (4) modify notice letters on unreported income to warn the taxpayer, in bold print, “Please respond to IRS, TAP, to someone – do not disregard this notice”; perhaps back up the notice by some PSAs periodically. Audrey Jenkins: IRS is now placing such notices in the EITC error letter. Coston: IRS is giving out sticky notes to put on returns for 1040 EITC recipients that if you have questions or receive letters, call you preparer.
ACTION: Jenkins to send catalog number of IRS sticky notes to Mr. Post so he can order them.

Outreach

• Oversight Board Meeting, Kansas City – Linda Bader, Steve Landauer
  Nine people are appointed to the Oversight Board. The meeting was basically for preparers. The main issue discussed was licensing unenrolled preparers.
  
  McQuin – the Oversight Board contacted Coston and asked if panel members could attend. Also asked TAP members to attend their presentation at the tax forums. It was good to know that the Board knows TAP is out there and values your input.
  
  Coston – this is a great opportunity. We may not be asked to speak, but they know TAP is making a difference.
  
  Landauer – because I was with TAP for a year, I felt I had a greater knowledge of what they were talking about.
• Tax Forums – Tom Seuntjens, Laura DeMarais
  Seuntjens – disappointed because questions were directed to licensing unenrolled agents. Felt the focus was too narrow.
  
  McQuin – they did have a pre-determined agenda, I sent it to you. Look at this as a tiny step that you even got to the table. Maybe the next meeting will be an issue we are working on.
  
  DeMarais – the attendance was good; over 1,700. Met a lot of practitioners. People are getting more acquainted with TAP. There is still some confusion between TAS and TAP though. There were good sessions. With the Form 990 session so well attended, they should do more like that. The NTA focus was on licensing practitioners.
• Interviewing
  Warren (Dallas) – was amazed at the outstanding candidates and the diversity of interviewees. There were two no-shows.
  
  Seuntjens (Washington, D.C.) – was impressed with the quality of applicants. I think the knowledge would improve as TAP gets older and more people hear about TAP.
  
  DeMarais (Minneapolis) – great applicants. Speaks well for the short existence of TAP. There are lots of good alternates if anyone steps down.
  
  Hermann-Pariente – last year I suggested setting up tax forums for non practitioners.
  
  McQuin – there wouldn’t be many people who attend. The only ones who come would be taxpayers with problems. SPEC goes to state fairs, construction shows, and other conventions. We have more success having a presence at existing gatherings. You can tie into a VITA sit or another site and that can draw too.
  
  Brasch – it is hard for a regular person to understand when everyone else is a practitioner.

Responses to Elevated Issues

• 04-002, Revisions to Form 6251, Alternative Minimum Tax – Individuals
  Where is the IRS response to our response to their response on this issue?
• 04-036, Form 656, Offer In Compromise Revision
  Received a response from Michael McDermott via email. Will look over TAP recommendations even though they arrived after the deadline. Many recommendations were already adopted independently by IRS review committees. Would not respond point by point.
  
  Castleberry – this is a group of record. Everything we do is a public record so we must receive a formal, written response to our recommendations so the record is complete.
  Coston – TAP recommendations may be circulated among several IRS groups, so a formal response is sometimes problematic. The DFO might take into account helping supervise the recommendation/response process between TAP and IRS.
  
  Seuntjens – need to respond to this. We were asked for our input and should get a formal response.
  
  Wilson – we provided our responses directly to Bill Sonnack, Local Taxpayer Advocate, Houston. He should be the person to do a formal response. This needs to be communicated to him.
  
  ACTION: Woo will request a formal written response for the OIC suggested changes.
  
  McQuin – this may be considered something different than an elevated issue. You were asked to provide input as a focus group – this was not a grass roots issue. Maybe the procedure for responses to this type of suggestion vs. a regular elevated issue is different.
  
  Delzer – IRS has revised the OIC forms. Brought a couple copies of the new OIC instructions and forms if anyone wants to look at them.

Discussion of Issues

• Address Change Procedures – DeMarais
  DeMarais queried people at a local library to see if they notify the IRS of address changes. Not one person did. They all waited until filing season. She wrote a report – discussion followed. Minor changes were suggested.
  
  ACTION: DeMarais will elevate report to Joint Committee with suggested changes. It should go to Woo, McQuin, Delzer, and Jenkins by Sept 1.
  
• E-File for VITA/AARP – DeMarais
  DeMarais would like to delay this report because the issue is so large. It was moved to put it in the parking lot for the new members to consider.
  
  ACTION: Delzer remove E-File for VITA/AARP from Matrix.
  
• Individual E-File – Hollingsworth
  Handout – State Electronic Filing Mandate information. Need to determine if committee is going to proceed with this issue. There was a call with Bert Dumars on July 30. Jenkins took notes and they should be out soon. Dumars assigned Ginger King as point-of-contact. He works with only non operational questions. When minutes come out, will discuss this issue in more depth. Dumars suggested: 1) Free-file focus on underserved and LITC, 2) Increase number of vendors and software, and 3) A guide to select software. There are no plans to categorize vendors. Will provide written response within one month of conference call. Hollingsworth said he didn’t deal with specifics – just generalities.
  
  DeMarais – would feel better if there could be a follow-up call. May be able to get more concrete answers.
  
  Seuntjens – need a more solid recommendation.
  
  Hollingsworth – one of our recommendations is to file free with the state when you file your federal return.
  
  Coston – we are looking at establishing new issue committees as current issues come to completion. This may well be one to consider.
  
  Hollingsworth – in future calls we will solicit and invite concerned citizens to listen in and to participate.
  Woo – when we get a response, we can reassess this issue.
  
  ACTION: Dumars said Ginger King will be the contact for TAP. Jenkins will follow-up on written response on the Lutes response requested.

Tuesday, August 24, 2004
Day two

Discussion of Issues (continued)

• Copies of Returns/Transcripts – Warren
  Warren thanked Delzer for all her hard work on this report. This service is a small thing but also a much needed service. There is generally a dire need when a transcript is requested.
  
  Seuntjens – do they need special equipment to generate a transcript?
  
  McQuin – no, it only takes a few moments to print a transcript. It is a resource issue.
  
  Bjornson – when our TAC gets a request, they walk down to our office (TAS) and ask us to do it. We will print one if it is needed immediately. Otherwise we will order one for them.
  
  Motion to elevate report – approved.
  
• Personnel/Training – Landauer
  Landauer viewed a tape that was released in January ’04. IRS is relying heavily on CENTRA – a form of self study. IRS SBSE has eliminated all CPE for 2004. No decision about 2005 has been made yet.
  
  Seuntjens – why the elimination? What are the barriers?
  
  Glass – travel costs are the major barrier.
  
  Landauer – if you could have the trainer visit different offices and train employees rather than have all the employees travel that would cut costs.
  
  Coston – IRS has invested a lot of money in CENTRA and other systems because of the travel costs. Employees can work alone or can study in groups.
  
  Bjornson – there are usually two instructors on a CENTRA call; one on-line, and one off-line incase you need to contact someone. They usually try to limit the class to no more than 25.
  
  Seuntjens – Landauer has been working on this issue a long time. We need to acknowledge CENTRA and the barriers and send forward. Or take out CENTR and limit self study to 25 percent.
  
  Landauer – self-study can let someone check the box and not get much out of it. When you have a live speaker, there is more interaction. You can network. Class interaction is better
  
  Woo – Landauer should add barriers things discussed this morning and send to the Joint Committee for elevation
  
  Seuntjens made a motion that Landauer expand the study and expand on the barriers and bring back to the committee again. One dissenting vote.
  
  Landauer – what should be expanded?
  
  Wilson – expand analysis.
  
  Seuntjens – add your answer to McQuin’s question above.
  
  Landauer – will rewrite and submit at the conference call in September
• Identity Theft – Bader
  Report by Bader in previous minutes. Nothing new to add.
• Congressional Issue – Wilson
  Improper Treatment of Construction Worker as Independent Contractors – lot of building and construction in Kansas City. Lots of out of state business coming in and building and not withholding taxes. My congressman wants to know if we can do anything about this issue.
  
  Landauer – are they issuing 1099s as independent contractors?
  
  Wilson – yes.
  
  Castleberry – IRS has authority to determine if they are independent contractors or employees.
  
  Seuntjens – this definitely is a big problem. Small businesses are not paying their share of taxes.
  
  Castleberry – Schedule C Non-filers is addressing this issue. They already elevated a couple of recommendations on this issue.
  
  Seuntjens – can we provide this information to Wilson so she can respond to her congressman herself?
  
  Castleberry – will provide the information along with a copy to Steinberg, Chair of Schedule C Non-filers.
  
  ACTION: Wilson will respond directly to her congressman regarding improper treatment of construction workers and refer them to local SBSE to follow up with.
  
  Glass – IRS governmental liaison may assist Wilson in reporting back to Missouri congressional delegation.
  
  Seuntjens – this is a TAP issue, so let’s have Wilson respond to the delegation on behalf of TAP.
  
  Approved that Wilson respond to the Missouri congressional delegation with the opinion and work of TAP.

TAP Communication Strategy - McQuin
How to best communicate internally / externally about TAP. The managers have been charged to do the communication strategy for each area. Outreach my have not been done as successfully as they could have been. Panel members felt they hadn’t received clearly defined expectations. Look at your mission statement. It is recommended you take a copy of the mission statement to each of your meetings. TAP area issues come from taxpayers, the website, the toll-free line, and most importantly, from you talking to taxpayers. We have done a lot of internal outreach. TAP has had information in the weekly TAS Talk newsletter. We have also been picked up in TAS Bulldog – it included meeting information and TAP activities. Most IRS employees get so much information everyday. Continue to partner with your LTA. The LTAs will be getting guidance from Communications (Steve Berkey) to let them know how to contact TAP members. The LTAs should share their Outreach Plan with TAP to help coordinate TAP members with LTA outreaches. This plan may or may not work for all. And not all LTAs are aware of what TAP does. As more LTAs get involved, they will become more involved with TAP members.

We are also in the process of creating standard operating procedures (SOP) for all members. This will include material to use during outreach. There will also be a media guide pocket tool. It will have key strategies when dealing with media or outreach. The SOP will also include the final version of the PowerPoint presentation. It’s also possible that we may have the PowerPoint presentation on a CD Rom for you to individualize. We will offer media relations workshops at the annual meeting in November. The reason for outreach – there is a TAP and to let them know you are out there to listen.

Sometimes we can finesse a free booth at an outreach. Or if we know early enough and there are costs involved, we can plan for them in the budget. You do not need a staff person to accompany you when you do an outreach. You can do an outreach about TAP, what we are, what we do, etc. But we do need to know before an outreach is done if costs are going to be incurred. Expenses must be approved ahead of time.

Speaker reports are very important. You need to send a report or just a quick blurb via email to the office. We will enter it on the database so you can get credit for the outreach done. You don’t have to send one immediately after each outreach is done. You can do it once a month or even on a quarterly basis if you wish. But it is important to let us know. What we really need is for you to come up with an action plan. Each individual should do their own.

ACTION PLAN

TAP is a work in progress. I commend you for the work you have done

ACTION: LTAs will send their Outreach Plans to the staff by 10/15/04.

Public Input
Ruth Ann Michnay, CPA; on Minnesota AICPA IRS Practices and Procedures Committee; emails she has received are from colleagues. First Issue: When the taxpayers and tax practitioners call IRS, they get a response later, and when they call for clarification, they get a different person and often the recommendations or suggestion action changes: “Each time I call the IRS, I get a completely different response. I can’t wait until the IRS outsources the duty to India.” There should be a time limit within which a caller can contact the same person (e.g., 8 days). Needed for continuity. Second Issue: POAs being bypassed on EITC audits. This is a team effort between IRS and practitioners.

Discussion: (DeMarais: She is on EITC Issue Committee; if four complaints arrived on bypassing POAs in EITC audits, we should, through that committee, present this issue to IRS. (Landauer: The POA forms probably did not particularly identify the EITC as the tax issue to which the POA applied, or the tax period involved; (Bjornson: It is not likely that IRS will give you the same person, but the new proposals should solve the problem, will have an internal tracking system to coordinate contacts and message.

Adrian Swanson: (Via Email): The following issues were communicated to Nina Olson at the Tax Forum last week:

• The IRS, with the advent of SPEC, has abandoned its commitment to VITA and gives nothing of its own time, resources and money to it. (All SPEC is interested in its promoting e-filing no matter what the effect on our clients, training and volunteers.)
• The Federal appropriation for the TCE appropriation, excluding e-filing, has remained flat (i.e., been decreasing) for a least 5 years. These issues in Nina’s eyes are congressional issues, which TAP evidently refuses to contemplate. AARP (Inc.) along with TAS, warns repeatedly against lobbying by AARP volunteers, implying (falsely) that we could lose our financial support. My concerns will therefore likely be met with polite silence which I can get just as well by staying home.

Question: Castleberry: We should give Nina Olson a chance to respond before acting. (Coston: He will ask Nina’s response and report back.

Janine Thompson: Mother has non-taxable distributions from investment accounts. On 3 different occasions has received IRS letters questioning distribution, and requesting a return (that is not in fact required). The CPA handles the matter by letter each time. Problems repeat. Mother is quite old and the letters are scary; and daughter cannot handle the matter directly with IRS because of POA requirements; the CPA has helped each time. (DeMarais: File information returns only.)

Looking Forward FY 2005
We should take a few minutes to look at our mission statement and make a list of things we can and cannot do. However, Woo decided to postpone this until the newest members are on board.

What issues in the parking lot would we like to work on in the coming year?

Coston – do you really want to look at new issues since you will be getting seven new committee members?

McQuin – the staff cannot support other research between now and the annual meeting. All efforts are focused on annual meeting planning and the selection of new members.

Woo – we can look at the issues following this meeting and discuss them more fully at the annual meeting with the new members.

DeMarais – recommended that if you are interested in a particular issue, write up a paragraph explaining it and bring it to the annual meeting with you. Give an indication of which direction you would like to pursue.

ACTION: Submit the paragraph to Delzer and Jenkins to be added to the database for consideration next fiscal year.

Parking Lot Cleanup
The parking lot issues (Contact History for Area 5) were handed out. It was decided that Case 1567, Offer in Compromise, would be dropped. Case 2380, Audit Process – Pre-Determined Audit Results, would be dropped.

Castleberry – this is a frustrating experience, but the system worked and the Code now provides taxpayers a means to complain and recover attorney fees. In this case, the group manager corrected the problem.

Woo – suggested discussing the rest of the issues at the September teleconference meeting. Please review the report prior to the meeting.

Committee Continuity
Woo – look to leadership. What you want your sub committee structure to be. The first year we faltered; the second year was much more productive.

Bader – suggested consider choosing a Chair from current members due to their experience.

Castleberry – suggested doing a Big Brother / Big Sister buddy system for the new members.

Woo – it has been a privilege for me to be the Chair of this committee.

Hollingsworth – will a TAP member be appointed as a facilitator?

Coston – TAS is handling this administratively and will be addressed at the annual meeting.

Meeting Adjourned