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through Effective Planning, Execution and Resolution

Quality. Examinations. Achieving. through Effective Planning, Execution and Resolution. [Industry] Team [number] 7114 Meeting [Meeting Date]. LMSB Quality Examination Process. Quality Examination Process Definition:

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through Effective Planning, Execution and Resolution

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  1. Quality Examinations Achieving through Effective Planning, Execution and Resolution [Industry] Team [number] 7114 Meeting [Meeting Date] LMSB Quality Examination Process

  2. Quality Examination Process Definition: The Quality Examination Process – QEP – is a systematic approach for engaging and involving taxpayers in the exam process, from the earliest planning stages through resolution of all issues and cases.

  3. Quality Examination Process Goals: High quality, timely exams. Taxpayer engagement. Improved compliance. Benefits: Streamlines processes. Reduces burden and duplication. Improves our communication and consistency in dealings with taxpayers.

  4. The back story: LMSB’s 2009 review of the Joint Audit Planning Process. Purpose: Assess the Process’ usage and effectiveness and find ways to: • Foster better communication. • Promote joint, issue-focused audit plans. • Improve planning consistency. • Streamline process / reduce burden.

  5. Reviewers gathered feedback from many internal, external stakeholders. Internal: • LMSB executives, managers • Revenue agents, international examiners, field specialists • Case Quality Improvement Council, PQAS, C&L External: • Tax Executives Institute • Taxpayers • IRSAC

  6. Agents, managers and others shared concerns about the Process. They said the Process: • Can be complicated, burdensome to administer. • Appears to shift audit control from Service to taxpayer and / or favors taxpayers’ interests over IRS’. • Doesn’t give teams enough flexibility. • Doesn’t set clear enough accountabilities for making the audit process successful.

  7. Taxpayers shared their experiences and desires for the future. Taxpayers said they wanted: • More consistent exam process administration. • More involvement, better communication with teams. • Earlier and better understanding of dispute resolution tools/options. • Earlier and more consistent access to specialists, managers, Counsel and others.

  8. LMSB leadership approved changes that reinforce Quality Examinations. • Retire the Joint Audit Planning Process, the 39-page Planning Guide and the Planning and Monitoring Tool. • Refocus attention on engaging taxpayers throughout the ENTIRE exam process – not just during planning. • Streamline existing tools and give agents new tools and resources to better manage the process, including a new reference guide and a new publication.

  9. The new publication supports agents in their discussions with taxpayers. • Provides a structure for early discussions between exam teams and taxpayers. • Emphasizes effective and efficient exam coordination and resolution. • Highlights key exam process milestones. • Outlines LMSB’s and taxpayers’ responsibilities during exams. • Reinforces exam teams as leaders of the exam process.

  10. The new Reference Guide outlines all major exam activities and milestones. • Lists both IRS and taxpayer responsibilities. • Reinforces IRS’ control over the broader exam process. • Gives exam teams more process flexibility. • Helps reduce administrative burden and improves process clarity. • Emphasizes the importance of consistency, clarity and communication in delivering Quality Examinations.

  11. QEP requires agents to engage taxpayers at the start of every new examination. Agents will: • Physically deliver (by hand or mail) the new publication to taxpayer. • Discuss applicable elements with the taxpayer. • Explain the exam process / answer taxpayer’s questions. • Discuss alternative resolution options. • Continue engaging taxpayers throughout the entire exam process. • Document their discussions in the case file and on Form 13327. • Share details with fellow exam team members.

  12. Becomes Effective: June 1, 2010 for all new corporate IC and CIC exams. This includes 1120, 1065 and 1120S, but excludes International ICS&P and employment tax exams, unless otherwise directed at a later time.

  13. QEP requires managers to verify that these conversations are taking place. Managers will: • Verify with agents that conversations took place. • Confirm that these conversations are documented on Form 13327. • Identify and resolve (or elevate) QEP process problems. • Continue reinforcing the importance of taxpayer engagement and involvement.

  14. Discussion

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