Date: January 28, 2000

Time: 6:00-8:30 PM

Location: CAP Office: 10 MetroTech Center, 625 Fulton Street, 6^th Floor

Brooklyn, NY 11201

Jim Montes, Chairperson

Kristen Bailey, DFO

Marie Nahikian, Vice Chairperson

Ed Maher

Tony Fandozzi

Matt Mihovich

Laura Greenberg

Burton Kahn

Horace Aiken

IRS Staff Attending

Eileen Cain, CAP Manager

James McGurn, CAP Analyst

Leonides Rivera, CAP Secretary

Kevin McKeon, Communications Manager

Harold Finkelstein, Appeals Chief

Absentees

Ethel Richards

John Rotondi

Louis Morizio, CAP Analyst

None

Public Attendees

James Jennings

Opening of the Meeting

Acting Chairperson Fandozzi called the meeting to order at 6 P.M.

Review of January 14, 2000 Minutes

The panel members amended the comments made by Panel member Greenberg during the discussion of the March public forum to read "Panel member Greenberg added that CAP meetings need to be open to the public and that other groups' meetings may not be open to the public". Minutes were accepted as amended.

Public Forums Update

Panel member Maher updated the Panel on the progress of the March 2^nd public forum. Funds have been approved for the local advertising which will include three weekly editions of Long Island Community Newspapers, consisting of 18 different community papers, Penny Saver, consisting of 38 community papers, and the Tribuna Hispana, a Spanish language weekly newspaper serving Nassau County. The ad copy and flyer were distributed to the members. The ad copy may be slightly edited. The press release has been issued and a follow-up will be done shortly before the meeting date. The subcommittee is currently working on the specifications for the physical layout of the meeting. In regards to the June 7^th forum, Vice Chairperson Nahikian advised that the Flushing Library has been tentatively booked as the site. An application will be submitted and a letter will be written describing CAP and its mission. Panel member Aiken proposed that language interpreters be procured for the meeting. Advocate Bailey will review the possibility and report to the Panel. Panel member Kahn voiced concerns over the cost of the Marriott. Problems with the time and location of other sites led back to the Marriott. He also advised that he has contacted the vice-president of Nassau Community College who agreed to allow posting of flyers throughout the campus. Flyers will be going out to other areas including schools and libraries. A discussion of the design and color of the flyer ensued. Panel member Kahn commended the work of the subcommittee.

Reports of Working Committees

Language Diversity - Kiosk Project

Panel member Mihovich reported that National Advocate Oveson has approved the additional funding request. The next phase is the procurement, which the District Controller will begin once the funds are disbursed to the district. Once Long Island Technical has completed the testing of the Kiosk the capacity to produce disks and brochures will be enabled.

Taxpayer Follow-ups

Panel member Greenberg reported that she, along with Taxpayer Advocate Bailey, a member of her staff, and District Director Murphy, had met with two taxpayers who had brought specific problems to the Panel. Both taxpayers were satisfied with the satisfactory resolution of their problems and complimented the CAP and the Taxpayer Advocate Service. Panel member Greenberg also cited the good work done by those IRS personnel involved. One of the taxpayers may meet with the Small Business Subcommittee at its next meeting. Since both taxpayers would not sign disclosure authorizations more specific information could not be provided to the Panel members. The systemic problems identified in meeting with these two taxpayers are: Taxpayers' difficulty in obtaining prompt and understandable account transcripts; Difficulty for taxpayers (as distinguished from tax professionals) in obtaining Form 8109B; Taxpayers who are having difficulties are not advised of the availability of the Taxpayer Advocate Service; Lack of communication to affected taxpayers when Service Center encounters a problem; and the need for Collection personnel to provide education and counsel to first-time offenders to prevent repeat problems. Panel member Greenberg recommended that the CAP staff report on the steps being taken by the IRS to solve the problems identified above before deciding which of the problems require subcommittee action. Panel members concurred on the recommendation. Vice Chairperson Nahikian inquired as to the time expended with the follow-up meetings with these two taxpayers and how much time would the panel expend if a large volume of taxpayers had brought problems to the Panel. Panel member Greenberg replied that the time expended was worthwhile and the Panel should review the issues as circumstances arise.

Other Matters

The Earned Income Credit Subcommittee will be meeting with Analyst Goldberg on February 17^th in response to the recommendations made to National Advocate Oveson.

Vice Chairperson Nahikian advised that she would be participating in the small business workshop being conducted by the IRS on April 11^th. Panel member Kahn addressed the Panel on his review of Schedule D and Schedule R. He states that Schedule D has already been simplified by IRS. He also notes that the Equity Committee of Taxpayer Advocate Service has reviewed the Schedule R. He has also been reviewing the possibility of indexing the AMT. He notes, however, that National Advocate Oveson has requested Congress to eliminate the AMT. Since there are many voices on these topics, he wanted to know if he should continue with his work. The consensus of the Panel was for him to proceed. He will continue to monitor these issues. Advocate Bailey advised the Panel that a room is available for their use in the Garden City office and she is in process of obtaining a Fax machine and telephone. The Panel members agreed that the working meetings should continue to be held in the Brooklyn CAP office. CAP Manager Cain advised the Panel that the Annual Performance Report is due by the end of March. She has obtained the Florida CAP report as a guide. Vice Chairperson Nahikian suggested that the CAP staff prepare guidelines. The Panel will review the Florida CAP report and make a determination.

CAP Contacts

CAP Manager Cain reported that the Cap analyst would now be issuing two reports. One will be organized by recent new and closed cases and one organized by major issue codes since inception. In addition an analysis of the cases will be done to identify root causes and recurring issues.

Brooklyn CAP Nominations

For Chairperson:

• Panel member Greenberg nominated Jim Montes and Panel member Maher seconded.
• Panel member Mihovich nominated Ed Maher but he declined.

For Vice Chairperson:

• Panel member Richards had submitted a nomination for Ed Maher and Panel member Greenberg seconded.
• Panel member Maher nominated Marie Nahikian but she declined.
• Panel member Mihovich nominated Laura Greenberg but she declined.
• Panel member Nahikian nominated Ethel Richards and Panel member Fandozzi seconded.

Being no further nominations the nominations were closed. CAP staff will advise nominees and ballots will be prepared and sent to all members. Panel members may submit ballots by mail.

Citizen Comments

The Panel members greeted Mr. James Jennings and thanked him for his interest and attendance. Mr. Jennings described himself as a Brooklyn resident who had worked for the IRS many years ago. He currently helps people with their taxes and feels that people have many concerns. He feels the principle concern is that people generally don't know where to go for good assistance. Vice Chairperson Nahikian invited him to return or to call if he had any suggestions to improve the IRS. Panel member asked Mr. Jennings where he heard about CAP and he replied that he had seen information about the CAP on both Brooklyn Union and Con Edison statements and is pleased of its existence and work. The Panel would welcome any suggestions he might have on how the CAP could best publicize its existence. Mr. Jennings was given CAP pamphlets and bookmarks.

Appeals Presentation

Chief of Appeals Finkelstein gave a presentation to the Panel regarding the Appeals function. He reviewed a short history and went into detail on the procedures of taking a case to Appeals. Throughout the presentation he stressed it's independence from the other functions of IRS. He answered several particular questions presented to him by the Panel members.

Adjournment

Panel member Greenberg made a motion to adjourn and Panel member Mihovich seconded. The meeting adjourned at 8:30 P.M.

I hereby certify that, to the best of my knowledge, the foregoing minutes are accurate and complete.

Jim Montes, Chairperson

Brooklyn District Citizens Advocacy Panel

The Panel at its next meeting will formally consider these minutes, and any corrections or notations will be incorporated in the minutes of that meeting.

Attachments:

None

2/16/00