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LMSB responds to TEI's comments on IDR and other currency initiatives.

On September 16, 2004, Deborah M. Nolan, Commissioner of the IRS's Large and Mid-Size Business Division, sent the following letter to TEI President Judith P. Zelisko concerning the Institute's comments on several proposals to enhance currency of LMSB examinations. TEI'S comments appear in the May-June 2004 issue of The Tax Executive.

Earlier this year we shared some proposed changes to LMSB's business processes with the Tax Executives Institute. We proposed changes to the process for managing Information Document Requests (IDRs), procedures relating to Form 5701, Notice of Proposed Adjustment, and the 30-day letter process. We asked the Institute to review the proposed changes and comment, if warranted.

We appreciate your input and reviewed your comments, along with other external and internal comments, including some from our own managers and employees relating to the proposed changes. Over the past several weeks, we have had an opportunity to review all the comments and have made some decisions that we wanted to share with you.

We have determined that with the joint audit planning process, recently developed by LMSB in conjunction with the Institute, along with current IRM guidelines, our audit teams have the flexibility to work with taxpayers in determining the appropriate time line for responses to IDRs, Forms 5701 and 30-day letters. Therefore we will not be implementing any changes to these processes as a tool to enhance currency and cycle time. However, we continue to work towards an intended outcome to accelerate the time frames to conclude an examination and to provide for a level of accountability for the taxpayer as well as the team.

Thank you again for taking the time to review and comment on these proposals. The Institute's feedback is valuable and greatly assists us in making sound decisions as we develop and implement new business processes to improve corporate tax administration. We look forward to working with the Institute in the future as our modernization efforts continue.
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Title Annotation:Correspondence
Publication:Tax Executive
Date:Sep 1, 2004
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