June 25, 2009
In 2003, representatives from Tax Executives Institute and the IRS Large and Mid-Size Business Division
developed a procedure to increase the taxpayer’s involvement in the audit planning process. From this
collaborative effort emerged the Joint Audit Planning Process that captured the concepts identified as being key to efficiently planning and conducting an examination. TEI representatives participated in the production of an LMSB training video on the new process, which was used extensively by the IRS and also distributed to TEI’s U.S.-based chapters to use as a basis for chapter programs discussing the new process. LMSB recently approached TEI about updating the process (to include, for example, new procedures such as the Compliance Assurance Process). Preliminary comments were solicited from members of TEI’s IRS Administrative Affairs Committee and were submitted to LMSB; they are reprinted below. The Institute will work with LMSB to refine the 2003 process, with a revised document expected to be rolled out to LMSB agents and TEI members later this year.
General Comments
Needs to be finished...