May 2001

The Arkansas Public Accountant is the monthly publication of the Arkansas Society of Public Accountants.  The society is a professional organization composed of Licensed Public Accountants, Enrolled agents and persons holding out to be accountants or tax preparers with their services available to the public.  This organization is dedicated to helping our members give the best possible service to their clients.  We are happy to accept articles and/or advertising that would be of interest to our members and ask that you submit any thing for publication by the 25th of the month to be included in the next month’s publication.  Please send to: LaVERNE LONG, Editor P.O. BOX 758 NEWPORT, AR 72112-0758 llonga@ipa.net BACK ISSUES ARCHIVE September 2000 November 2000 December 2000 January 2001 February 2001 March 2001 April 2001

The Arkansas Public Accountant

OFFICERS & GOVERNORS
2000 - 2001

FROM THE PRESIDENT’S PEN

Dear Members:

Well, we've made it through another tax season! Of course we all still have extensions facing us and probably have some other office work to catch up on, but it's nice to be able to take some time our for a little R&R.

Any time we have a change in country leadership, we can pretty well expect a tax overhaul, and this time isn't an exception. Even though the House approved the first major part of President Bush's tax cut plan, the debate now moves to the Senate. Undoubtedly there will be plenty of negotiating and adjusting before the Senate vote, which is expected some time this month. One thing about tax overhauls -- we can almost guarantee our services will be needed to help our clients make the best decisions for their particular tax situations.

Do the H&R Block advertisements irritate you as much as they irritate me? That's why I had to chuckle a little when I read where a competitor in Virginia Beach, VA had sued them for using phrases such as "rapid refund" to refer to what is actually a bank loan. The IRS requires companies to disclose the RAL's as loans, which Block did not do. The court ordered Block to pay the competitor more than $500,000! Naturally, there will be an appeal.

Speaking of IRS, I also read where IRS audit rates fell again last year, mainly because of staff reductions and bureaucratic upheavals. However, according to Commissioner Rosotti, the budget for fiscal 2001, which began October 1, allows IRS to add about 2,000 more full-time positions. They expect this to help boost audits.

And speaking of audits, you may remember I told you that we have heard IRS may be targeting Form 1041's for more audits. So let me put in one last plug for our Gear Up Form 1041 Seminar on May 25. If you haven't mailed in your registration for this, please take care of that right now. I hope to see a lot of you there.

I recently received a mailout for a QuickBooks seminar NOT put on by ASPA, as I'm sure most of you did. The advance registration fee for their one-day seminar is more than what ASPA will be charging you for a two-day seminar. We will not be offering a one-day seminar because we don't feel it's possible to cram the information you will need into one day. We hope you will support us on this seminar and put those July 26-27 dates on your calendar.

No health tip this month. I'm still working on last month's!

Sincerely,

Shelly Russell
President - ASPA

District Governor's Column

THE BUSY SEASON IS JUST BEGINNING!

Goodness, how time flies when you're having fun! You finish opening Christmas gifts, look up, and it's April already and the end of another tax season. One of the best things about tax season is the speed with which it zooms by. A good thing about its being over is that we can now turn back to our professional activities and enjoy the fellowship that goes with them.

While we were preparing tax returns for clients, NSA was busily working for the benefit of its members. You'll surely want to take advantage of some of the activities planned to help you be more successful and productive in your practice. You'll notice a difference right away in the variety of offerings and timeliness of topics.

The first major offering is the Financial Planning Symposium scheduled May 21-22 in Denver, Colorado. It's an excellent chance to gain insight on how to guide your clients to financial well-being through this unpredictable economic climate in which we find ourselves. The speakers are good and the topics are well-timed. You'll need to register quickly to take advantage of the early registration discount.

A brand new program and a first for NSA, a Taxpayer Representation Series will be presented June 25-29 in Las Vegas, Nevada. This is one seminar you definitely won't want to miss (unless you are a member of LSIA - in which case you'll be attending your State Convention!) NSA is partnering with the National Center for Professional Education to provide you with the information and know-how to expand your practice and increase your fees. The speakers are outstanding. Another opportunity has been provided-a second seminar will be held July 9-13 in Orlando, Florida.

There will be a Leadership Networking Conference in Chicago, Illinois, on July 21-22 (note the slight change in dates from that given in your NSA calendar). These Conferences are constantly changing in response to developments in the industry. Each is as unique as the combination of attendees. If you're an officer or an aspiring officer, you'll want to attend the LNC and share experiences and absorb ideas from others. 

Another sterling opportunity is the Serving Aging America conference to be held in Las Vegas, Nevada, July 27-28 and featuring America's foremost speaker on the topic of aging. This one-of-a-kind workshop was developed in response to many requests and styled to provide fresh and vital information that will enable you to deal with this whole new aspect of planning we're seeing more and more in our practices. (Members of OSA will, of course, be in Convention in Oklahoma City and creating their own one-of-a-kind event.)

It doesn't seem possible, but we're on the verge of creating another administration. If you are interested in serving on a committee for NSA, please contact me with your area of interest (e-mail: samek@gte.net). Appointments will be made very soon by the incoming President, Steve Desdier; and I would be delighted to recommend a number of members from District VIII for consideration. Committee Week will be held July 15-17 in Milwaukee, Wisconsin.

Tax season is over-our Society Season is here!

Wanda Samek, District Governor
NSA District VIII

CONTINUING PROFESSIONAL EDUCATION
Qualifying to Protect the Public Interest
by Jack White, member Arkansas State Board of Public Accountancy 


The Requirement:

In 17-12-102 of the Public Accountancy Act of 1975 (hereafter cited as the Act), the following statement appears. "It is the policy of this state.. to promote the dependability of information which is used for guidance in financial transactions or for the accounting for or assessing the status or performance of commercial and noncommercial enterprises, whether public or private. The public interest requires: (1) That persons attesting as experts in accountancy to the reliability or fairness of presentation of such information be qualified in fact to do so (bold italics added); (2) That a public authority competent to prescribe and assess the qualifications of public accountants be established (the authority is the State Board of Public Accountancy [hereafter referred to as the board]); and (3) That the attestation of financial information by persons professing expertise in accountancy be reserved to persons who demonstrate their ability and fitness to observe and apply the standards of the accounting profession." 

Subsequently, in 17-12-502 of the Act, a requirement is included that every applicant for renewal of a license as a certified public accountant (CPA) or public accountant (PA) must provide documentation of acceptable continuing education, approved by the board, totaling 40 hours during the twelve-month period immediately preceding the date of application, or 120 hours during the thirty-six month period immediately preceding the date of the application. Later, in the same paragraph, "In issuing rules, regulations, and individual orders in respect to requirements of continuing education, the board, in its discretion ...May prescribe content, duration, and organization of courses.." Further, "The board is authorized to prescribe regulations, procedures, and policies in the manner and condition under which credit shall be given for participation in a program of continuing education that the board may deem necessary and appropriate to maintain the highest standard of proficiency in the profession of public accounting" (bold italics added).

In Appendix Two (Code of Professional Conduct) of the Board Rules and Regulations, the following appears: "The Rules of Conduct set out below rest upon the premise that the reliance of the public in general and of the business community in particular on sound financial reporting, and on the implication of professional competence which inheres in the authorized use of legally restricted title relating to the practice of public accountancy, imposes on persons engaged in such practice certain obligations both to their clients and to the public. The obligations, which the Rules of Conduct are intended to enforce where necessary, include the obligations to ...strive continuously to improve one's professional skills.".

Board Rule 13.1 states "Pursuant to the provisions of the Act, the Board prescribes the following regulations amending requirements of continuing education to be met from time to time by licensees in order to maintain the highest standard of proficiency in the profession of public accountancy." In order to maintain the highest standard of proficiency, the Board specifies that "each licensee shall completed an acceptable diversification of course work." The intent of the preceding sentence is that the licensee choose course work which allows her or him to maintain the highest standard of proficiency in work performed for clients and the public. Continuing, Board Rule 13.3 (a) states "The overriding consideration in determining whether a specific program qualifies as acceptable continuing education is that it be a formal program of learning which contributes directly to the professional competence of an individual licensed to practice as a public accountant."

The Concern:

Results from the Quality Review program of the State Board of Public Accountancy and questions raised by outside agencies (for example, the Independent Contractors Board of Arkansas) indicate that some licensees are completing continuing education that may not contribute directly to their professional skills needed to practice as a public accountant. To examine this assumption, two samples were taken from the results of the Quality Review program (using 1999 reports reviewed in calendar year 2000). 

One sample consisted of 17 cases resulting in substandard evaluations by the Quality Review Committee. Each of the 17 indicated preparation of one or more of the following: audit, review, or compilation. While each of the 17 met the current continuing professional education (CPE) rules of the Board, most of the CPE taken did not appear to improve professional competence in attest/compilation work. Eight of the 17 performed audits, but only two of them had CPE in the audit area. Eight also performed reviews, but none of them reported CPE taken in the review area. Seven performed compilations and five of them reported some CPE in compilations. 

A second sample of ten cases was taken from those who submitted peer review reports (as permitted) in lieu of sample work products. Four of the ten had some CPE work in auditing, and one had limited CPE work in reviews. One additional case indicates CPE in compilation. Even though all of the ten performed attest/compilation work, only six had any CPE in the attest/compilation area. Certainly, this outcome is much better than the results of the first sample, but raises questions as to whether much of the CPE improved the professional competence in attest/compilation work.

The Quality Review program has been in effect for many years, but the overall results have not improved substantially. Approximately one-third of those evaluated each year is found to be substandard. Prior studies have not been made regarding the CPE content, but observation has led to the belief that the CPE content is not consistent with the needs of the licensee. Referring again to the samples cited above, five of the 17 substandards and three of the ten peer reviews show fifty percent or more of their CPE in the "other" category (not audit, review, compilation or tax). However, each of the eight cited in the preceding sentence prepared at least one of the following: audit, review or compilation.

Conclusion:

Based on the samples cited above and on anecdotal evidence over many years, the current CPE rules of the Board allow CPE courses that may not contribute directly to the professional competence of the licensee. While the work taken has value, it may not fulfill the statement in paragraph one of this paper: "The public interest requires: (1) That persons attesting as experts in accountancy to the reliability or fairness of presentation of such information be qualified in fact to do so...."

An added problem may be the source of CPE. Four of the 17 substandards had taken over 50% of their CPE by correspondence, as had one of the ten peer reviews. Many would question the loss of benefit from discussions with colleagues at formal CPE programs.

The Proposed Solution:

As stated in Board Rule 13.1, it is the responsibility of the Board to amend the requirements of continuing education to be met from time to time by licensees in order to maintain the highest standard of proficiency in the profession of public accountancy. 

A study of several states, including some of those bordering Arkansas, indicates that our rules do not currently require each licensee to complete CPE related to the type of work performed. As a result, it is proposed that Board Rule 13.2 be amended to include:

1. If the licensee reports on a 36-month cycle of 120 hours, at least 20 hours of the 120 must have been completed in each 12-month calendar year included in the 36-month period.

2. All license holders must complete at least 50% of the required hours in the subject areas of accounting, accounting ethics, attest, taxation, computer science or management advisory services.

3. License holders engaged in the attest function shall complete at least 25% of the required hours in the subject areas of attest and accounting theory/practice.

4. All license holders must complete at least 4 hours of work each three years in the area of professional conduct and ethics, with emphasis on Board Rules.

5. As is currently stated in a Board interpretation, service as a lecturer or discussion leader for CPE courses will carry double credit for the first presentation made each year. However, such credit shall not exceed 50% of the total CPE hours required.

6. Individual study programs will continue to qualify as stated in current Board Rules 13.3 and 13.4; however, such credit shall not exceed 50% of the total CPE hours required.

The Process:

1. A committee consisting of representatives of the Board, the Society of Certified Public Accountants, and the Society of Public Accountants will be formed to study the rules and make recommendations to the Board.

2. The Board will, after deliberation, (a) approve the committee proposal, (b) send the committee proposal back to the committee for further study, or (c) make changes in the committee proposal.

3. Once the Board accepts the committee proposal (with possible changes by the Board), a public hearing will be scheduled to provide all interested parties an opportunity to have input. As noted below, written input is also encouraged during the deliberative process.

4. After considering comments at the public hearing, the Board will make a decision on the proposed changes. All approved changes will become effective for the licensing renewal process as of January 1, 2003.

5. The revised rules will be sent to the appropriate legislative body of the state for review.

Input: Input from all interested is encouraged and welcome, both during the deliberative stage and the public hearing. The committee and the Board will consider all contributions. Please provide comments in written form during the deliberative process and send to the State Board office by mail or FAX . 

TAX INFORMATION FROM THE IRS
No English, No Problem in the New IRS

Taxpayers who speak little or no English are getting better service from the IRS this year, both over the phone and at IRS Taxpayer Assistance Centers.

The Wage and Investment Division is leading this Servicewide effort. The Multilingual Initiative (MLI) is charged with expanding the availability of tax assistance to taxpayers with limited English proficiency in accordance with Executive Order 13166.

MLI efforts began in 1999 with the establishment of Spanish language help lines and over the phone interpreter services office. Spanish language telephone assistance is provided to Spanish-speaking callers who dial the IRS help line (800-829-1040). 

This year, the IRS expanded services with the opening of a new customer service center in Puerto Rico. The center provides Spanish-language telephone assistance and free tax help to walk-in taxpayers on a first-come, first-served basis.

The interpreter services currently provide translation assistance in over 140 languages in a limited number of Taxpayer Assistance Centers (TAC). When this service is fully implemented, non-English-speaking taxpayers that visit IRS TACs will be able to communicate with IRS employees through the phone-based translation service. The service will be offered at TACs based on need. The translators will enable employees to help non-English speaking taxpayers 
· complete tax forms and returns 
· resolve payment and account problems 
· obtain answers to tax questions 
· secure permits for foreign workers in the U.S. to leave the country.
MLI work teams are planning improvements in customer accounts services, compliance services, written products and communications, with Agency-Wide Shared Services working on logistical support.

More information can be found at the MLI Website http://cs.nc.no.irs.gov/mli/.

IRS Pilots Fast Track Mediation

Fast Track Mediation (FTM) is a new service offered by the IRS designed to expedite case resolution. FTM may be initiated at the conclusion of an examination / collection determination. Once initiated, the Mediation Session will be scheduled in conjunction with or subsequent to the Group Manager's conference. The Mediation Session is designed to help facilitate communication between the Taxpayer and Compliance (Examination / Collection) and help resolve unagreed issue(s). The process involves an Appeals Officer who has been trained in mediation, the taxpayer, and Compliance. Stringent time frames have been established in order to provide taxpayers a more timely resolution of tax disputes. The entire process is estimated to be completed within an average of 20-30 days. During the FTM process the case will remain in Compliance jurisdiction.

FTM will be piloted for a six month period in Connecticut / Rhode Island, Houston, North Florida and Rocky Mountain. The program will be monitored during the pilot period to evaluate the effectiveness of the process and identify and revise the procedures prior to nationwide rollout.

Either the Taxpayer or Compliance may initiate FTM; however, both parties must agree to mediate, and time remaining on the case statute needs to be consistent with other current Appeal procedures. To initiate the FTM process, Compliance will complete an "Agreement to Mediate" and a brief "Summary of Issues" and forward the documents to Appeals. While a formal unagreed report (RAR) and taxpayer protest is not required for FTM, they should be submitted to Appeals if available.

Once Appeals receives the documentation, an Appeals Manager will approve and assign the case to an Appeals Officer/Mediator. The Mediator will schedule the Mediation Session at the Appeals Office or other neutral site agreeable to the Taxpayer and Compliance. The Mediator will have the right to ask either PARTY for additional information if deemed necessary for a full understanding of the issues being mediated. A copy of any submission a PARTY gives to the mediator will be provided simultaneously to the other PARTY.

Compliance will be an active participant during the Mediation Session. The Mediator will not have settlement authority and will not render a decision regarding any issue in dispute. Therefore, the case may only be resolved if both the Taxpayer and Compliance reach an agreement. 

At the end of the Mediation Session, if the parties resolve the issue(s), Compliance will follow standard closing procedures. If any issue(s) remain unresolved, Taxpayers will retain all of the standard appeals rights and Compliance will close the case as "Unagreed". Thereafter, if the case is forwarded to Appeals, the case will be assigned to a different Appeals Officer. 

The FTM process is confidential with respect to all parties, pursuant to IRC Section 6103. 
At the close of the Mediation Session, the Mediator will distribute a survey to the Taxpayer and Compliance.

For Release: 04/03/2001
IRS Fact Sheet: FS-2001-06
False Arguments For Noncompliance With The Tax Laws

The Internal Revenue Service is concerned that taxpayers might be misled by improper suggestions that they are not required to file tax returns or pay taxes.

Since shortly after the federal income tax was enacted in 1913, some individuals and groups have encouraged others not to comply with the law. There have been unsuccessful challenges about the applicability of tax laws using a variety of arguments. There have been assertions that the 16th Amendment was not properly ratified, that the tax law was unconstitutional, did not apply to certain types of income, only applied to certain individuals, or violated one or more constitutional rights. 

Despite the courts having consistently rejected these arguments, their promoters continue to expound them, even incurring penalties for bringing frivolous cases into court or for filing frivolous tax returns. They often present their arguments in a pseudo-legal format, luring unsuspecting people into participating in their schemes to evade taxes. 


Constitution-Related Arguments
First Amendment. These arguments focus on using the Freedom of Religion clause of the First Amendment to reduce income tax liability. A common scheme calls for individual taxpayers to obtain minister's credentials and a church or religious order charter by mail for a fee. The individuals set up a new organization that purports to be a church, religious order, or other religious organization. They then take a "vow of poverty" and assign their assets and income to the new organization. But filtering money through a purported church to fraudulently claim charitable contribution deductions is illegal. The tax law affords benefits to churches and other religious organizations and to those who make gifts or contributions to these organizations. The law requires, however, that such organizations actually be operated for religious purposes and not for the private benefit of individuals. 


2. Fourth and Fifth Amendments. These arguments claim that filing an income tax return violates the Fourth Amendment right to privacy or the Fifth Amendment right against self-incrimination. However, the courts have consistently held that disclosure of routine financial information required on a tax return does not incriminate an individual or violate the right to privacy.

3. Sixteenth Amendment. These arguments claim that the constitutional amendment establishing the basis for income tax was never properly ratified. However, the courts have held that none of the points presented undermine the fact that the Sixteenth Amendment was indeed ratified in 1913.


Arguments Related to the Internal Revenue Code 

These false arguments claim that:
· there is no Internal Revenue Code that imposes taxes; 
· only "individuals" are required to pay taxes; 
· Code Section 861 limits taxable income to certain sources which don't apply to most U.S. citizens; or 
· the government can assess taxes only against people who file returns. 

The tax law is found in Title 26 of the United States Code. Section 6012 of the Code makes clear that only people whose income falls below a certain minimum level do not have to file returns. Sections 861 through 865 determine whether income is from a U.S. or foreign source - they do not in any way exclude income from taxation for a U.S. citizen or resident. Section 6201 of the Code states that the Secretary of the Treasury is required to make assessments "of all taxes imposed by this title [Title 26]."


Trust Arguments

These arguments claim that forming a trust to receive your income and hold your assets will allow you to reduce or eliminate your tax liability. In truth, establishing a trust, foreign or domestic, for the sole purpose of hiding your income and assets from taxation is illegal and will not absolve you of your tax liability.
More information is available from the "Summary of Abusive Trust Schemes," prepared by the IRS Criminal Investigation Division. A copy is available via the Internet at www.ustreas.gov/irs/ci/factsheets/factsheets.htm
http://www.ustreas.gov/irs/ci/factsheets/index.htm

IRS Steps Against Noncompliance
The Internal Revenue Service has focused its efforts against noncompliance by adopting a multi-functional compliance approach: helping otherwise innocent taxpayers who have been misled by others to rejoin the system; and vigorously pursuing enforcement actions against those who continue to promote schemes or entice others to violate the law.

Regardless of the arguments used, they have two things in common: the courts consistently reject the arguments, and the participants may face IRS enforcement action.

The IRS has one of the highest conviction rates in federal law enforcement. In addition to serving substantial prison sentences imposed by the courts, those convicted must also pay fines, taxes, civil penalties, and, frequently, court costs. 

Additional information is available from IRS Publication 2105, "Why Do I Have to Pay Taxes?" It's available at www.ustreas.gov/irs/ci/factsheets/pub2105.pdf.

National Director Communications Division - Posted on 04/03/2001

For Release: 04/05/2001
IRS News Release: IR-2001-43
IRS Selects Senior Industry Advisor For Communications, Technology and Media Industry

WASHINGTON - The Internal Revenue Service today announced the appointment of Clifford (Cliff) Jernigan as Senior Industry Advisor to the Communications, Technology and Media industry segment of the Large and Mid-Size Business Division. 

The Communications, Technology and Media industry segment of LMSB began operations in June 2000. It provides service to about 14,100 taxpayers involved with computer production, media (including entertainment, communication and software), gaming and recreational firms and sports franchises.

As the Senior Industry Advisor, Jernigan will provide policy-level technical analysis and consultation ensuring consistency of approach and equitable treatment of taxpayers to Industry Director Tom Wilson.

"Cliff will provide advice on a wide variety of industry issues, including legislation, regulations, and other guidance," said Larry Langdon, LMSB Commissioner. Jernigan will also advise on internal training, industry technical issues related to compliance priorities and policies, return filing improvements and industry practice. He will be based in San Jose, California.

Jernigan's background includes stints at a New York law firm and in the retail and wholesale food, chemical and mining industries, as well as banking. For the past 22 years, he has been employed in the U.S. semiconductor industry. Prior to joining the IRS, Jernigan was Director of Worldwide Government Affairs for AMD in Sunnyvale, California. While there, he managed Federal, state, local, and international governmental affairs issues, primarily in the areas of tax, trade, environment, intellectual property, antitrust, securities, tort reform, economic development, customs, and export controls. Jernigan was also the Director of Taxes and General Tax Counsel for AMD. Prior to joining AMD in 1979, Jernigan was the Director of Tax Research and Planning at Castle and Cooke.

Jernigan holds a JD degree from the University of California, Hastings College of the Law, and an LLM (Taxation) degree from New York University Law School. He is a member of the California Bar Association, an instructor for several MBA programs, a past lecturer on international tax issues, and the author of two books on the high tech industry and government.

For Release: 04/16/2001
IRS News Release: IR-2001-47
IRS Expands Information Technology Staff, Selects James Rinaldi as Chief, Information Technology Services

WASHINGTON -- The Internal Revenue Service announced today the selection of James Rinaldi as Chief, Information Technology Services. In this position, Rinaldi will be responsible for the management of the operations, maintenance and enhancement of IRS installed systems and technology.

He will report to John C. Reece, the new Deputy Commissioner for Modernization & Chief Information Officer. Rinaldi will oversee a workforce of approximately 7,500 highly skilled information technology (IT) professionals with a customer service focus.

The Information Technology Services (ITS) organization represents one major component of the IRS Modernization Information Technology Services (MITS) organization. MITS will oversee the migration of IRS computer and business modernization initiatives into the daily IT operations. The Business Systems Modernization (BSM) Office represents the other major component of MITS and is responsible for revamping business practices and new technology. 

In partnership with Bert Concklin, Associate Commissioner BSM, Rinaldi will be responsible for the integration of new technology to support the nation's tax administration system.

"James brings a broad range of information systems expertise that will be integral to merging modern technology with our daily customer service operations," said IRS Commissioner Charles O. Rossotti. "His extensive IT management skills in the customer service arena will ensure our success in keeping abreast of technology in support of our mission to provide top quality service."

Before joining the IRS, Rinaldi was senior vice president, Information Resources Operations for Marriott International, in Bethesda, Maryland. In that role, he was responsible for the technology infrastructure for over 2,000 locations and the corporate computing center. 

Prior to becoming senior vice president, Rinaldi held various upper-level IT managerial positions within Marriott in the areas of end-user computing, architecture and construction, and systems programming. One of his many successes was the development of web operations for the management of Marriott's internet, extranet and intranet infrastructure.

Before that, Rinaldi held management and programming positions with IT corporations in Florida.

Rinaldi has a Bachelor of Arts in Computer Science from the University of North Florida in Jacksonville. He has successfully completed executive and leadership development programs at the University of Maryland in College Park.

IRS Summer 2001 Revenue Officer Co-op Program 
The IRS has hundreds of Revenue Officer (RO) Co-ops for the Summer of 2001 for college students who expect to graduate in May/June 2002. The Co-ops will begin June 17th and end August 18th.
ROs work in the field locating taxpayers, determining filing requirements, securing returns and payment, and more. The Co-op Program includes: 
· Formal and on-the-job training 
· Opportunities to develop valuable professional networks 
· Tax case work on challenging tax administration issues 
· Field visits with Senior Revenue Officers 
· Partnering with a mentor 
· Potential for conversion to a permanent position upon graduation 
To qualify, candidates must:
· have a cumulative 3.0 GPA, demonstrated by transcript 
· be eligible for their degree by June 30, 2002 
· commit to work a total of 640 hours prior to graduation, which could include Summer 2001, as well as holidays and part-time during school sessions 
· be a U.S. citizen 
The salary for the Co-op Program is about $10 per hour (Grade GS-4).
The Co-op application period runs through May 14th. Students are encouraged to apply early, as selection decisions will be made weekly. Therefore, early applications will receive first consideration.
To apply, students should send their resume to the IRS Servicing Personnel Office where vacancies exist. For Nashville vacancies, send application to:

IRS Personnel
P.O. Box 30309,
AMF Stop 94178
Memphis, TN 38130
Or call: Carl Dyer
[901] 395-1226


The IRS is an equal employment opportunity employer. Applicants are assured of equal consideration regardless of race, sex, religion, color, national origin, lawful political affiliation, age, marital status, sexual orientation, membership or non-membership in an employee organization, or non-disqualifying physical or mental disability. The IRS is committed to ensuring that all employees perform to a manner warranting the highest public confidence and demonstrate the highest level of ethics and integrity.

IRS Summer 2001 Internship Program For Accounting Students
The IRS has hundreds of Revenue Agent Internships for the Summer of 2001 for college students who expect to graduate in May/June 2002. The Internships will begin June 17th and end August 18th.
Revenue Agents at the IRS examine tax return and tax case files. 
The Internship Program includes: 
· Formal and on-the-job training and partnering with a mentor 
· Opportunities to develop valuable professional networks 
· Tax case work 
· Potential to qualify for a permanent position upon graduation 
To qualify, students must:
· Expect to earn (by May/June 2002) 30 semester hours in accounting, or 24 hours in accounting plus 6 semester hours in related subjects (such as business law, economics, statistics, or finance) 
· have a cumulative 3.0 GPA in their accounting classes, demonstrated by transcript 
· be eligible for their degree by June 30, 2002 
· be a U.S. citizen 
The salary for the Internships is about $10 per hour (Grade GS-4).
The Internship application period runs through May 14th. Students are encouraged to apply early, as selection decisions will be made weekly. Therefore, early applications will receive first consideration.
To apply, students should send their resume to the IRS Servicing Personnel Office where vacancies exist. For Nashville vacancies, send application to:

IRS Personnel
P.O. Box 30309,
AMF Stop 94178
Memphis, TN 38130
Or call: Carl Dyer
[901] 395-1226

The IRS is an equal employment opportunity employer. Applicants are assured of equal consideration regardless of race, sex, religion, color, national origin, lawful political affiliation, age, marital status, sexual orientation, membership or non-membership in an employee organization, or non-disqualifying physical or mental disability. The IRS is committed to ensuring that all employees perform to a manner warranting the highest public confidence and demonstrate the highest level of ethics and integrity.

IRS.gov Comes Through the Performance 'Audit' With Flying Colors on Tax Deadline Day, According to Keynote

Major Tax Preparation Sites Perform Well 

San Mateo, California, April 17, 2001 - Tax filers turning to the Web for forms, information and online filing as the April 16 midnight deadline loomed were able to easily access the IRS.gov home page, and the major tax preparation sites performed well, according to Keynote (Nasdaq:KEYN), the Internet Performance Authority . The performance of IRS.gov averaged 2.47 seconds from 5:00am to midnight PDT on Monday, with 97.5% availability. The IRS reported almost 60 million hits to the site that day. Nielsen//NetRatings reports that IRS.gov spiked 237 percent to 613,000 unique home visitors on April 16th as compared to the previous Monday. The performance average on Monday for all sites measured was 2.46 seconds with 96.7% availability. 

The performance and availability of the IRS.gov and major tax preparation sites held up markedly well during the past week, despite record numbers of online visitors, and despite a couple of site availability problems earlier in the season. Performance for all sites from April 8 to 14 averaged 2.05 seconds and 99.1% availability; on Sunday, April 15 performance averaged 1.70 seconds and 98.3% availability. IRS.gov recovered from compromised availability during February and March when it ranged from 65-75%, impacted in part by content errors on the graphics-rich homepage. In late March the site reportedly removed some low-performing servers, which coincided with a dramatic improvement in site availability in time for the deadline crunch, averaging 97.7% the week of April 8. 

About Keynote's Tax Site Measurements

Keynote measured Web page performance and availability of the major tax sites starting in February every 15 minutes between 5:00 a.m. to 9:00 p.m. Pacific time and until midnight during the last week from 66 Internet access points in 25 metropolitan areas in the United States, a subset of Keynote's global network of measurement computers in over 120 locations around the world. This results in over 29,000 weekly measurements for each site representing the experience of end users. 

About Keynote

Keynote Systems (Nasdaq "KEYN"), The Internet Performance Authority , is the worldwide leader in Internet performance services that improve the quality of e-business. Approximately 3,000 corporate IT departments, Web hosting companies and Internet service and content delivery providers around the world have implemented the company's easy-to-use and cost-effective services to benchmark and manage the performance of their Web sites. Keynote was founded in 1995 and is headquartered in San Mateo, California. 

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