November 01, 1997
IRS Adopts Commissioner's Advisory Group
Suggestions to Reduce Unagreed Small Cases
The Internal Revenue Service acknowledges with appreciation
recent recommendations made by the Commissioner's Advisory Group aimed at reducing the
number of unagreed small cases resulting from its office examination and service center
programs. After reviewing the suggestions, the IRS is taking the following actions:
- Over the next year, simplify the letters and notices
informing taxpayers of adjustments and changes by office examination and service center
programs, including Publication 5, "Appeal Rights and Preparation of Protests for
- Use locator services early in the process to ensure correct
- On a test basis at one service center, provide bar-coded
address labels for taxpayers to use on their own envelopes if the information they wish to
furnish does not fit into the return envelope currently provided.
- Test putting an appeals unit at a service center to
facilitate the handling and processing of administrative appeals for docketed cases.
- Extend the time before issuing deficiency notices (90-day
letters), to allow ample time to receive and associate taxpayers' replies to initial IRS
letters and notices.
- On a test basis at one service center, the automated
underreporter operation will telephone taxpayers to try and resolve the issues before
sending a 90-day letter.
- Issue new procedures for service center programs to improve
the handling of inquiries on 90-day letters.
- Revise Rev. Proc. 88-17 concerning rescission of 90-day
letters to clarify that IRS may initiate the process without waiting for a taxpayer's
The IRS expects that these changes will increase the
responsiveness and flexibility of its office examination and service center systems,
making it more effective in dealing with taxpayers whose resolutions may need extra
attention. The Commissioner's Advisory Group has provided a customer perspective that is
invaluable to the IRS as it seeks to improve its service to American taxpayers.
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