Taxpayer Advocacy Panel
Area 7 Committee Meeting Minutes
November 15, 2006

Designated Federal Official
John Tam

Attendance
Larry Combs
Greg Gursey
Dave Jones
Allena Kaplan, Chair
Iris Sosa
Wayne Tanna
Wayne Whitehead
Doug Wilhelm

Staff
Bernie Coston, TAP Director
Judi Nicholas, Program Manager
Dave Coffman, Program Analyst

Opening/Welcome/Announcements
John opened the meeting and Allena welcomed the members. Dave took roll and a quorum was met.

Message from the TAP Director
Bernie took the opportunity to thank the members for their participation and the hours put into TAP. He stated that each member of Area 7 has done a fantastic job working issues and being an effective contributor to the success of TAP. Bernie also thanked John Tam and the TAP staff for their hard work.

Bernie acknowledged the retiring members and thanked them for their hard work.

Issue Report

• #3633 (TAC Services – Transcripts)

Wayne W. explained that the tax transcripts were discontinued in October 2003, when the IRS wanted to refocus the efforts of the walk-in staff. Taxpayers are directed either to: order transcripts by phone, email or drop off Form 4506T (Request for Transcript of Tax Return), or use the Transcript Delivery Service over the internet, which is currently only available for certain practitioners. This issue was introduced in 2005 by the Area 5 committee and a recommendation was elevated to the Joint Committee, where it was approved and elevated to the IRS. However, the IRS did not implement the recommendation because of the volume of tax law assistance needed, and the redirection of the resources to resolve compliance and collection issues.

During the subcommittee meeting, the members recommended that a “user fee” be implemented for transcripts. Janice is researching the recommendation to determine if it would require legislation.

Action: Janice will contact Doug and Wayne when research is complete. The full committee will discuss this issue further during the next teleconference.

• #3687 (Toll-free and TAC Help for the Self-Employed)

Wayne explained that the individual made a broad statement when he submitted his issue. The individual stated that self-employed taxpayers are having difficulty receiving consistent and accurate answers from IRS employees, either over the phone or in person. The sub-committee discussed the issue and questioned whether the individual speaks for all self-employed taxpayers. In addition, the sub-committee felt that maybe the individual was shopping around for an answer that he or she wasn’t getting.

After reviewing and discussing the comments, the sub-committee recommended a letter be sent to the individual thanking him for contacting the IRS and that improvement in this area are on going.

Decision:  The Committee members agreed that the issue be dropped and a letter be sent to the taxpayer.

• #3731 (Form 1099 – Fillable PDF Format)

Wayne T. explained that Area 1 and Area 3 are already working on a similar issue that involves other fillable forms. The subcommittee felt that since two other area committees are working on this issue, the issue should be dropped.

Decision: The Committee members agreed to drop this issue.

• #3959 (Form 1040 EZ – Filing by IRS)

Greg explained that the subcommittee had some questions including whether this issue is legislative. Janice completed research and found that it was not legislative. The sub-committee is doing additional research to see how many 1040 EZs are filed electronically. In addition, Janice explained that W2s are not received by the IRS until the following year via the Social Security Administration. Greg stated that the sub-committee is still deciding if this is an issue that can be worked with a recommendation that could be elevated.

Action: Janice will continue to research this issue.

Issue Sub-Committee Report
Dave J. reported that the sub-committee reviewed three issues; #4000, #3189, and #3920.

Issue 4000 - F. 2290 Payment Schedule
The sub-committee reviewed issue #4000 and recommends that the issue be dropped since it would require legislation to make a change.
Decision: The Committee members agreed that issue #4000 could be dropped

Issue 3189 - IRS certified mail receipt
The sub-committee recommended the issue be dropped with a letter to the taxpayer educating them on IRS mail procedures.
Decision: The Committee members agreed that issue #3189 could be dropped.

Issue 3920 - Form 1099 B
The sub-committee reviewed the issue and felt that legislation was required to make the suggested changes. 
Decision: The Committee members agreed that issue #3920 could be dropped.

Joint Committee Report
Allena sent an email that provided a summary of the Joint Committee meeting. Allena asked if there were any questions regarding her email. There were no questions.

Annual Meeting Update
Judi explained that the annual meeting dates were posted on the TAPSpeak calendar and agenda for the meeting is close to being finalize.

Larry indicated that he and Paul Brubaker, TAP Vice Chair, will not be running for the TAP Chair or Vice-Chair positions. Members are encouraged to announce their candidacy for either Chair or Vice Chair. If members have questions, they are welcomed to contact Larry.

2007 Face-to-Face Meeting – location & dates
Judi announced that Marla is looking into Reno, Sacramento and San Diego as possible sites for the 2007 Face-to-Face meeting. At this time there is no further information.

Frequency of Meetings
Tom explained that during the Joint Committee meeting, a question arose on the frequency of committee meetings. A suggestion was made that area committees meet every other month with the expectation that sub-committees meet during the alternate months. The Joint Committee wanted to see if this was worth pursuing with hopes it will help reduce the workload of staff and provide the committees opportunity to work additional issues.

Allena suggested that the committees schedule meetings as needed rather than scheduling meetings every other month. Doug felt that members could accomplish more work if meetings are scheduled every other month and use the committee meetings to report on progress. Bernie explained that committee meetings are required to have a federal register posted 30 days in advance. He suggested that committee meetings be set in advance so that federal register notices are posted timely with the option to cancel a meeting if needed.

Decision: The committee decided to continue the current meeting pattern and will adjust, ad hoc, based on issues being worked. This will be discussed further at the annual meeting for a final determination.

Mentors for New Members
Allena explained that there are eight returning members and four new members. She asked for volunteers to be mentors to the new members. Judi explained that Dave J. has volunteered via email. Tom suggested that the returning members encourage the new members to contact them if there are questions. Judi suggested the returning members provide guidance once a new member is placed in a sub-committee. The new members will have an opportunity to work along side a returning member and get familiar with the issue process.

Decision: All members agreed with Judi’s suggestions.

Issue Process
The committee discussed the possibility of working more than 3 issues at a time. Members felt that there should be no reason for the committee to work multiple issues at one time. However, staff felt that when committees take on 7 or 8 issues at one time, prioritizing research could be difficult when one or two of those issues are complex. In addition, the analyst supports additional committees where research may also be needed. A suggestion was made that committee members continue with working 3 issues at one time with hopes that if an issue becomes a non issue, it could be dropped and another issue could be taken on in it’s place.

Further discussion ensued regarding sub-committees and working issues. A decision was made that an issue champion will serve as a sub-committee lead. Further, a champion will not work an issue “solo”.

Member Comments/Other Business
Allena explained that the self assessment is due at the end of December. Allena solicited comments from members and asked that those comments be emailed. Allena also explained that she will provide a draft before November 30.

No other comments were discussed. John thanked the members and closed the meeting.