Taxpayer Advocacy Panel (TAP)
Joint Committee Teleconference Minutes
Wednesday, August 1, 2007 - 1 P.M. ET

Designated Federal Official
Bernie Coston, TAP Director

Members Present
J. T. Wright, TAP Chair
Bill Bly, Chair, Burden Reduction
Paul Duquette, Chair, VITA
Harvey Epstein, for Area 1
Jerald Fireman, Chair, TAC Committee
Dorothy Havey, Chair, Area 1
Tom Karwin, Chair, Communication
Merijane (M J) Lee, Chair, AdHoc
Maryann Motza, Chair, Area 6
Hank Mosler, Chair, Area 3
Ferd Schneider, Chair, Area 4
Lynwood Sinnamon, Chair, Area 2
Max Scott, Chair, Notices Committee
Stanley Wernz, Chair, EITC
Wayne Whitehead, Chair, Area 7

Members Absent
Robert Meyers, TAP Vice-chair
Ken Wright, Chair, Area 5

Staff Present
Barbara Foley, Program Analyst
Patti Robb, Note Taker
Sandy McQuin, TAP Manager
Nancy Ferree, TAP Manager
Steve Berkey, National Office Program Analyst
Inez DeJesus, Program Analyst

Guests:
Rose Brown, LTA Staff, GA
Melissa Benson, Panel Member, Area 6
Pat Bryant, Panel Member, Area 5
Ben Chapman, Panel Member, Area 2
Gil Yanuck, Panel Member, Area 7

J.T. Wright welcomed everyone to the call.  He said he would forgo the chair report to allow more time for added agenda items.

Quorum met.

See Attachment 1 for report.  There were no questions or discussion regarding the report.  Acting Commissioner Kevin Brown will be leaving the Internal Revenue Service (IRS) in mid-September but the Joint Committee members will still meet with him on Aug 15, 10 am to 11 am.  It still needs to be decided who the two additional members going to this meeting will be.  It is suggested they both be returning members.  J.T. Wright, Bob Meyers, and Maryann Motza are currently going. 

Approval of Face-to-Face Minutes Deferred to September Meeting
DECISION:  June 6, 2007 meeting minutes were approved as submitted. 

Issues elevated to the Joint Committee will be reviewed and discussed on TAPSpace before they are on the agenda for final approval as agreed to in Denver.  Barbara Foley noted that there are currently three issues on TAPSpace for comments.  Two are from Area 1 and one is from Area 6.  Please look at them and submit your feedback so the area representative can respond and make necessary changes.  Please be sure to ask for clarification regarding the referrals to help cut down on the discussion time spent during the meetings.  Paul Duquette and Hank Mosler agreed that this process is going well so far.  However, there is no identification label applied to the comments so it is difficult for anyone to know where they left the thread and where they should go back in or who made the comment. 
ACTION:  Berkey will add a request to change the discussion page so it shows who made the comment and the date the comment was posted to the TAPSpace wish list. 

A recommendation was submitted to the IRS to add a line for “short-term capital loss carryover” and “long-term capital loss carryover” to the Form 1040, Schedule D, Capital Gains and Losses.  The IRS rejected.  Area 1 is preparing a counter response because they feel very strongly about this issue.  The letter is not ready for review at this time. 

What is the process used for elevating a counter proposal?  Does Area 1 write the letter and it goes to the IRS under a cover letter signed by the J.T. Wright?  Or, is the letter from the Joint Committee? 

Mosler asked why the IRS turned it down and if there an opportunity to speak to the subject owner.  Dorothy Havey said they have been in discussions with several IRS employees.  Coston said Sue Sottile would like TAP to first set up a meeting with the person who responded to the recommendation and have an open dialogue before spending time writing a response.  Havey does not think that has been done in this instance but thinks it’s an excellent suggestion.  McQuin asked how this process should go and what is the protocol?  Coston said the TAP Manager from the originating area should make the contact.  Sottile is working toward having a special liaison to work on TAP issues so she does not have to be personally involved. 

Ferd Schneider asked for clarification on the quote from Bob Erickson in the email.  Havey stated that he did not state that in the email and she would need to check the notes to see if it was said during a meeting.  Duquette and Schneider both support this issue and would like to be notified of the time and date the call is scheduled with Erickson. 
DECISION:  If the originating area does not accept the response from the IRS, the TAP manager for that area should set up a teleconference with the author of the letter.  The Program Manager should then notify the Joint Committee members of the time, date, and call-in information for the scheduled conference call. 
ACTION:  Dorothy Havey will work with the manager of Area 1 to set up a call with Bob Erickson regarding the response to TAP 106-013, Schedule D Carry Forward.  After scheduling the call, the TAP Manager will inform the Joint Committee members of the time, date, and the call-in information.  MJ Lee asked that Nancy Ferree and panel member Gim Hom also be included on this call.

The Area 4 Committee questioned the election process. All felt that having the election of the TAP Chair and Vice-chair prior to the elections of the committee chairs was a good step forward and worked well. There was a fifty/fifty split on whether the election for the chairs should be held prior to the annual meeting.  TAP should take advantage of the knowledge and experience of the non-returning members and select the chair prior to the annual meeting.  Schneider mirrored this process with the national election for president which occurs three months before he/she takes office.  The set of people who elect the president are not the same ones he/she will serve.  New members would have a chance to take the vice chair role who would still be elected at the annual meeting.  Schneider urged the area chairs to poll their committee members and then respond on TAPSpace summarizing their committee’s thoughts.  All Joint Committee members agreed that the TAP chair and Vice-chair be elected prior to the elections for the chairs and vice-chairs of the various committees.  There was some reluctance to have the TAP Chair chosen prior to the annual meeting.  Bernie Coston added that the new member wouldn’t vote on the chair their first year, but they would still vote the year they are rotating off, thus will still vote three times.  Schneider pointed out that for the last two years there have been no more than two people running for TAP chair.  How do we get people interested in running?  And, do we want a new person in this position?  The question was raised on whether or not the TAP Charter or the Federal Advisory Committee Act (FACA) had any requirements for the election.  Coston replied no and that in some cases it is the duty of the director to appoint persons to these positions.  Another idea floating around last year was to have a nominating committee.  J.T. Wright feels electing the chair before the meeting has merit, but most members did not want to do it this way.  People need more time to respond to this issue on TAPSpace and then it will be further discussed at the September meeting.  The chairs need to bring this issue to their committees for discussion.  Mosler suggested getting a message out to all of TAP on TAPSpace to get their input.  Schneider said he’d rather have the chairs consolidate the responses than have 100 people respond to this discussion.
ACTION:  Area Chairs should poll their members concerning the election of the TAP Chair prior to the Annual Meeting.  After poling their members, the chair should post a summary of the discussion in the Joint Committee discussion folder.

Linda Stiff will be the Acting Commissioner upon the resignation of Kevin Brown.  She has been an IRS employee and spoke at our annual business meeting a couple years ago.  Coston could not confirm if the meeting would be with Stiff and/or with Brown.  Motza suggested we try to meet with Stiff.  Given the nature of the political temperature, the appointment of a new Commissioner may not happen for a while and it would be good to develop a relationship with her.  We do need to go forward with this meeting to let the Commissioner know TAP is there as a valuable resource.   Based on feedback from our committee, we should go in with the intent to focus on the diversity of the skills, knowledge, and background of TAP members and provide success stories on how TAP has been of benefit to both the IRS and taxpayers.  The subcommittee is in the process of wrapping up the report and will have it available soon. 

Coston stated that remember TAP is establishing a relationship with the position and not the person holding the position.  This meeting will give TAP an opportunity to improve its relationship with the IRS. 

There was a discussion on why the invitation was extended to returning members only.  The reason is that the returning members having had the experience of attending the meeting will share the perspective they gained from it with the other members of the panel. 

J.T. Wright said he spoke to Rick Morgante, Commissioner, Wage and Investment, and we are going to try to meet with him while in Washington, DC. 

Whitehead said we should make sure the Commissioner knows TAP represents a cross-section of taxpayers.  Motza replied that the materials would have information on TAP members’ background.  Sinnamon said to make sure the commissioner knows we represent all taxpayers because there is a disconnect between citizens and the IRS. 
ACTION:  Coston will forward the names of the two returning members selected to attend the Commissioner meeting to Patti Robb so she can start making the travel arrangements. 

The TAP 2006 Annual Report is inches away from finalization.  The editing committee wrapped up last week.  Foley and Berkey are working on the formatting after inserting the issues.  Berkey is sharing a draft version for input from the editing committee which should be finalized in a day or two.  A hardcopy will be presented to the Commissioner at the time of the meeting. 

The 2006 Annual Report won’t be perfect but it has been a good experience on how to improve the process for future years.  Gil Yanuck sees a need to standardize the format so when it is time to put together the 2007 report, it will not be a nightmare.  Although everyone is currently supplying a good deal of information, it would be better if everyone follows a regimented and standardized format. 

Although Tom Karwin was not aware this would be a topic of discussion on the agenda so did not prepare anything; however, he will address the topic briefly.  The idea is to make better use of mass media to get the TAP word out.  Some of the ideas floated around about the uses of mass media were to send out press releases about certain recommendations sent to the IRS.  He developed one that will be part of the discussion at the next Joint Committee meeting.  Another idea is to ask corporations or non-profits to put a link to the TAP website on their own intranet site.  It’s a very inexpensive way to raise the profile of TAP.  Gil Yanuck is preparing to proposal on this topic for the Joint Committee to approve but is asking for ideas and thoughts on the subject to help shape the proposal.
ACTION:  All should send ideas and thoughts concerning the uses of mass media to get the word out about TAP to Tom Karwin and Gil Yanuck to help shape a proposal.
Paul Duquette requested a conference call concerning this issue because he agrees that getting TAP information out to mass media is a good thing. 
ACTION:  J.T. Wright asked Tom Karwin to establish a conference call to discuss the mass media proposal.  He will invite Paul Duquette, Gil Yanuck and J.T. Wright.

There will be a TAP reception in Washington, D.C. to welcome the newcomers and give everyone a change to reinforce relationships.  The meeting space would be in the hotel and we will ask the hotel to set up a cash bar. Schneider said based on the experience of last two years, we need to make sure the room size is adequate and not too noisy if the purpose is to have people interact.  Mosler asked if the Joint Committee will be funding the food and if it would be appropriate to contribute.  J.T. Wright asked that suggestions be sent to him before the final decision is made.  J.T. Wright and Bob Meyers are planning to speak to the hotel representatives when they are in Washington to attend the Commissioner meeting.

Jerry Fireman said the TAC Committee just completed their Taxpayer Assistance Center (TAC) Committee face-to-face meeting in Denver, CO.  They have their initial results from the survey which is almost overwhelming but they are in a very good position to produce a positive and useful report.

Motza reported the new TAPSpace will be available for use August 13.  She asked the Area chairs recommend that their committee members go into TAPSpace and ensure they update their biographies and make sure they mark the committees they are on.  Email notifications are sent out based on how the committees are marked so this is very important.  The Communication Committee also welcomes their issues, concerns, or information on problems encountered.

Coston noted that TAP is now into the second tax forum in Chicago and the forums are going very well.  He has heard very positive comments about gathering issues from the forums.  Sue Sottile has been working on a multi-year process for TAP to give input on publications and forms.

Sandy McQuin who is at the Chicago Tax Forum said this year she found there are quite a few people who know who TAP is and does not mix TAP up with  the Taxpayer Advocate Service (TAS).

Meeting Adjourned
Schneider said we need to be more conscious of time at future Joint Committee meetings and if the agenda topics require more time, we should add time.  J.T. Wright agreed with all the activity going on, we need to consider adding additional time to the meetings.  The Joint Committee needs to consider extending the meeting by either a quarter or half hour. 
ACTION:  Add length of meeting as an agenda topic for the September meeting.

Next Meeting:  Wednesday, September 5, 2007

• June 6, 2007 meeting minutes were approved as submitted.
• If the originating area does not accept the response from the IRS, the TAP Manager for that area should set up a teleconference with the author of the letter.  The TAP Manager should then notify the Joint Committee members of the time, date, and call-in information for the scheduled conference call.

• Send ideas and thoughts concerning the uses of mass media to get the word out about TAP to Tom Karwin and Gil Yanuck to help shape a proposal.

• Poll their members concerning the election of the TAP Chair prior to the Annual Meeting.  After poling their members, the chair should post a summary of the discussion in the Joint Committee discussion folder.

• Add a request to change the discussion page so it shows who made the comment and the date the comment was posted to the TAPSpace wish list. 

• Forward the names of the two returning members selected to attend the Commissioner meeting to Patti Robb so she can start making the travel arrangements.

• Add length of meeting as an agenda topic for the September meeting.

• Establish a conference call to discuss the mass media proposal.  He will invite Paul Duquette, Gil Yanuck and J.T. Wright.

• The Joint Committee decided the annual report should focus on the accomplishments of TAP and not of the individual committees; it is not a competition. (June 25, 26 and 27, 2007)
• Accepted the stated referral process as a trial test for the next area referrals brought to the Joint Committee. (June 25, 26 and 27, 2007)
• Communication Strategy subcommittee formed to review the strategy, make suggestions on which strategies and actions should be assigned to the Joint Committee and set suggest priority levels.  The subcommittee is Tom Karwin, lead, MJ Lee, Paul Duquette and Judi Nicholas. (June 25, 26 and 27, 2007)
• TAP will not have a formal policy on setting the frequency of full committee and subcommittee meetings; however, committees need to be flexible and not meet if there are no decisions that need to be made or work to be done.  (10/12-14/2006) 
• When a committee receives information about a problem that IRS needs to be aware of quickly such as an incorrect link on its website, the committee should draft a letter following the format for referrals as closely as possible.  The paragraph will be reviewed by the Joint Committee and submitted, if approved, to the IRS under the TAP Chair’s signature.  (10/12-14/2006)

• Motza will check to see if new postings to the discussion room will cause a new email notification.  In the meantime, Joint Committee members will need to take on the responsibility of checking the discussion page periodically. (June 25, 26 and 27, 2007)
• Forward information on their success stories to their committee analyst who will forward them to the Communication Committee. (5/2/2007)
• Send ideas on low-cost ways to publicize the TAP vision to Gil Yanuck, a TAP member on the Communication Committee, or to Barbara Toy who will make sure it is forwarded.  (4/4/2007)
• Any one who finds grammatical errors in the Joint Committee pre-read materials such as minutes and referrals should send the suggested corrections to Barbara Toy.  (02/07/2007)

• Review the Communication Strategy, set priorities and develop a work plan to accomplish the strategies during the year.  (March 7, 2007)

• Work on a time line for the Annual Report and will bring it to the full Joint Committee for approval. (4/4/2007)

Analysts who receive information on TAP successes from their chairs should forward that information to the Communication Committee Analyst

• The subcommittee was formed to review the strategy; make suggestions on which strategies and actions should be assigned to the Joint Committee and set suggested priority levels. (June 25, 26 and 27, 2007)
• Prepare a report and lead the discussion regarding the strategy during the Joint Committee meeting in Chicago in October.  (June 25, 26 and 27, 2007)

•  With Meyers take the mentoring information and draft a one page mentoring “how to” document.  (June 25, 26 and 27, 2007)
• Check with the Committee Management Officer (CMO) as to whether the discussion thread on TAPSpace fits in the FACA requirements and if they have to become part of the public record.  (June 25, 26 and 27, 2007)
• Find out if retired panel members can be brought back to fill vacancies.  (June 25, 26 and 27, 2007)

• Make the minor wording changes to #4050, Excess Social Security Notice Clarity. (June 25, 26 and 27, 2007)
• The discussion of measures/effectiveness of TAP and a discussion of the survey and annual meeting Agenda will be placed on the October Joint Committee meeting agenda.  (June 25, 26 and 27, 2007)

• Check with the Joint Committee members not at this meeting with the option of working on the Joint Committee Communication strategy document.  Meyers will check with Ken Wright as he is a returning member.  (June 25, 26 and 27, 2007)
• Lead a subcommittee to review the TAB report and prepare a draft document supplying the taxpayer’s view for review by the Joint Committee.  Fireman volunteered to be on the committee.  (June 25, 26 and 27, 2007)
• Send out an email to ask for other members interested in reviewing the TAB report and supplying the taxpayer’s view back to the IRS.  (June 25, 26 and 27, 2007)

•  With Coston will take the mentoring information and draft a one page mentoring “how to” document.  (June 25, 26 and 27, 2007)
• Karwin should check with the Joint Committee members not at this meeting with the option of working on this strategy document.  Meyers will check with Ken Wright as he is a returning member.  (June 25, 26 and 27, 2007)

• With the Annual Report subcommittee will finalize the 2006 report by July 17, 2007. Check to see if new postings to the discussion room will cause a new email notification.  In the meantime, Joint Committee members will need to take on the responsibility to check the discussion page periodically.   (June 25, 26 and 27, 2007)
• Check to see if new postings to the discussion room will cause a new email notification.  In the meantime, Joint Committee members will need to take on the responsibility of going back out and checking the discussion item for updates.  (June 25, 26 and 27, 2007)
• Check on whether documents will post to the current meeting folder as well as the calendar.
• Check to find out if multiple files can be downloaded from TAPSpace on in one action or if each has to be downloaded separately.  (June 25, 26 and 27, 2007)
• Check whether or not you can choose to search both regular and archived folders?  (June 25, 26 and 27, 2007)