Who Decides Whether To Authorize A Taxpayer’s Certification For Transitional Treatment To The Streamlined Procedures?

Earlier this week, I spoke to an IRS Revenue Agent who shed some light on how the decision regarding transitional treatment is made for those taxpayers seeking to transition to the Streamlined Procedures from OVDP. Under the current procedures, the agent and his or her supervisor make the decision regarding transitional treatment, with involvement as necessary by the technical adviser. Practically speaking, the technical adviser does nothing more than “rubber stamp” the decision made by the examiner and the examiner’s manager.

While the process might seem straight-forward, it is not always seamless. That is where Streamlined Transition FAQ 8 comes into play. It provides some role for a central committee in those cases designated for central committee review. Unfortunately, no indication is made as to which cases are so designated.
In considering what cases might be ripe for central committee review, the first that comes to mind are those where the examiner and the examiner’s manager disagree on whether to grant transitional treatment. After all, there must be a general consensus between the examiner and the examiner’s manager before transitional treatment will be granted. Thus, if there was ever a time for committee review it would be in those cases where the parties disagree on transitional treatment and are at an impasse. In such cases, the central committee’s role would be that of a tie-breaker.

Original Post By: Michael DeBlis

As a former public defender, Michael has defended the poor, the forgotten, and the damned against a gov. that has seemingly unlimited resources to investigate and prosecute crimes. He has spent the last six years cutting his teeth on some of the most serious felony cases, obtaining favorable results for his clients. He knows what it’s like to go toe to toe with the government. In an adversarial environment that is akin to trench warfare, Michael has developed a reputation as a fearless litigator.

Michael graduated from the Thomas M. Cooley Law School. He then earned his LLM in International Tax. Michael’s unique background in tax law puts him into an elite category of criminal defense attorneys who specialize in criminal tax defense. His extensive trial experience and solid grounding in all major areas of taxation make him uniquely qualified to handle any white-collar case.


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