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IRS explores new ways to speed technical advice process. (IRS News).


A new IRS pilot program, Technical Expedited Advice Memorandum, is designed to streamline the process for issuing technical advice in audit situations.

At the core of the program is the use of technology such as fax, e-mail and teleconferences to minimize expenses. The IRS hopes the program will move audits closer to speedy conclusions.

Under the new process, if the taxpayer and the auditor argue about the facts of a case, chief counsel may issue an answer based on the taxpayer's interpretation of the facts and a separate answer based on the auditor's. IRS field offices are not bound by the findings of the TEAM in such circumstances.

The IRS currently is testing the pilot, which is limited to income tax and accounting issues. If successful, the TEAM process will expand to all tax issues.

COPYRIGHT 2002 California Society of Certified Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
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Title Annotation:Internal Revenue Service audits
Author:Ueltzen, Michael
Publication:California CPA
Article Type:Brief Article
Geographic Code:1USA
Date:Jul 1, 2002
Words:135
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