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Katheryn N. Houston, DFO-East, Natural Resources & Construction, LB&I Ralph Portell Moderator

Tax Executives Institute, Inc. Regions V & VI IRS Liaison Meeting May 14, 2012 Quality Examination Process (QEP). Katheryn N. Houston, DFO-East, Natural Resources & Construction, LB&I Ralph Portell Moderator. QEP - Background.

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Katheryn N. Houston, DFO-East, Natural Resources & Construction, LB&I Ralph Portell Moderator

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  1. Tax Executives Institute, Inc.Regions V & VI IRS Liaison MeetingMay 14, 2012Quality Examination Process (QEP) KatherynN. Houston,DFO-East, Natural Resources & Construction, LB&I Ralph Portell Moderator

  2. QEP - Background • On June 1, 2010, LB&I introduced the Quality Examination Process (QEP). • The QEP builds on and replaces: • Joint Audit Planning Process • Developed in 2003 • Joint effort between LB&I and Tax Executives Institute (TEI). • Joint Audit Planning Process Objectives: • Improve communication between the IRS and taxpayers during the early planning phases Where • The QEP emphasizes communication and consistency throughout the entire examination, from planning, to execution, to final resolution.

  3. Feedback on Joint Planning Process • Feedback from LB&I revenue agents / managers: • Too complex and burdensome • Not applicable smaller IC cases. • Resulted in less team control of exams and caused delays • Process favored taxpayers’ interests over IRS’ strategic goals • Managers and agents expressed a desire for more flexibility to manage the Process • Feedback from taxpayers, TEI and other stakeholders: • Many reported not knowing about the Joint Audit Planning Process • Many thought IRS agents needed better training in using the Process. • Better training of IRS managers and senior staff in risk analysis, materiality thresholds, and the importance of pre-IDR meetings. • There should be a thorough discussion of resolution options/tools upfront • The IRS should formalize shared expectations about the exam process. • IRS agents should ensure earlier / more consistent inclusion of specialists in the audit planning process

  4. What Changed • Facilitate and improve communication between examiners and taxpayers and (hopefully) lead to a smoother, faster examination cycle. • Incorporated best practices from the Joint Audit Planning Process • Eliminate the 39 pages from Joint Audit Planning Process Guide. • Revise training • Expanded the focus to improving communication and coordination throughout the entire exam cycle. • Develop a comprehensive QEP Reference Guide • Agents are to review and discuss the publication with taxpayers at the inception of every examination

  5. Quality Exam Process • Effective June 1, 2010, • IRS revenue agents distribute and reviewing Publication 4837 with taxpayers. • The core element of the QEP are: • Taxpayer involvement and engagement. • Agents are to ensure that taxpayers are aware at all times what issues are being addressed in the examination, • How they can help make the resolution process faster and more effective. • IRM 4.46 has been updated to reflect the addition of QEP • Publication 4837 and the QEP Reference Guide are now posted on IRS.GOV.

  6. Quality Examination Process Questions? and Discussion!

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