TEI's educational programs remain the cream of the crop

Tax Executive, The, Jan-Feb, 2004 by Raymond G. Rossi

Advocacy Efforts Continue

This discussion of TEI's educational programs is not intended to give short shrift to the Institute's continuing efforts on myriad legislative and regulatory projects. From Europe to Canada to the United States, from federal forms and schedules to international legislation to state tax regulations and studies, from Canadian court cases to Capitol Hill hearings on the strategic direction of the IRS ... your Institute has been actively and effectively representing the interests of you and your fellow tax executives.

I was especially pleased to represent TEI at the IRS's hearing on the section 482 services regulations, and also to lead the Institute's delegations to our annual liaison meetings with the Treasury Department, IRS, and LMSB, as well as the Joint Committee on Taxation. The liaison meetings will be reviewed in the March-April issue, but our other efforts are covered elsewhere in this issue (as well as on TEI's website). I thank all those members who participated in the development of out submissions or attended one or more of our liaison meetings. I encourage all members to read about our recent activities, and then join in us so TEI con do even more.

With Appreciation

The Institute expresses its appreciation to the following firms that have become sponsors of the Institute's Midyear Conference:

Platinum

Baker & McKenzie * Deloitte & Touche * Ernst & Young * Mayer, Brown, Rowe & Maw * McKee Nelson * RIA

Gold

ADP Tax Credit Services * DuCharme McMillen & Associates * Foley & Lardner * Planitax * Ryan & Company * Steptoe & Johnson * Sutherland Asbill & Brennan * Vertex * Wachovia Exchange Services

Silver

Alston & Bird * Baker & Hostetler * Fenwick & West * Jones Day * King & Spalding * Miller & Chevalier * Shaw Pittman * Thompson Hine

Bronze

Caplin & Drysdale * CBIZ Valuation Group * Duane Morris * Grant Thornton * Management Insights * McDermott, Will & Emery * Morrison & Foerster * Net Profit * Sullivan & Cromwell

WRITE TO KNOW

Question: Since becoming IRS Commissioner, Mark Everson has emphasized the need for the IRS to step up its enforcement efforts, and while there have been references to high-wealth individuals and middle-market corporations, some of the comments emanating from Capitol Hill and elsewhere have impugned the integrity of large business taxpayers. As a group, CIC taxpayers--which, of course, are under continual audit--have a very high compliance rate. Yes, they have disputes with the IRS, but the controversies are more the result of a complicated and ambiguous tax code than anything else. What's TEI doing to ensure that "get tough" efforts don't undermine the progress that's been made?

Answer: The key word here is "balance." There is no denying that Commissioner Everson has pursued an ambitious agenda of recalibrating the IRS's balance between customer service and enforcement. In the meetings he's had with TEI's leadership--in September, November, and most recently, in early February at out liaison meeting--he articulated a clear vision of a more compliance-oriented IRS. (Note: After the last-minute scheduling of a congressional hearing required Commissioner Everson to cancel his plans to address TEI's Atlanta Conference, he participated in a pre-thanksgiving conference call with the Board of Directors.) The Commissioner also made no secret of his impatience with how long change takes, candidly seeking a breakthrough (or "rupture") in the audit process. At the same time, the Commissioner has recognized that for the agency to succeed, it must work with compliant taxpayers (separately or through groups like TEI) and build upon the successes that come from cooperative efforts. The Commissioner is expected to address these issues during his remarks to TEI's Midyear Conference.