Members of the Coalition for Effective & Efficient Tax Administration have identified a number of issues that impede effective and efficient operation of the examination process. These issues fall into the following broad categories:
(1) lack of centralized management and accountability in audits;
(2) lack of transparency;
(3) breakdowns in the new information document request process;
(4) delays in closing cases and honoring estimated completion dates; and
(5) a litigation mentality as opposed to issue resolution mentality.
The Coalition believes these problems could worsen under the LB&I reorganization absent constructive feedback from taxpayers.