FSL - Role of FSL/ET Ad Hoc Closing Agreement Coordinator

The role of the CA Coordinator is to ensure the closing agreement process is consistent throughout FSL/ET and to provide a contact point for FSL/ET. The CA Coordinator has the following responsibilities:

Reviewing all draft ad hoc closing agreements and obtaining initial concurrence from the Director, Government Entities.

Working directly with the taxpayer and their representative as the taxpayer is not under examination. In these cases, the final closing agreement will be reviewed by the FSL/ET Group Manager and may be reviewed by Chief Counsel.

Maintaining an FSL/ET closing agreement spreadsheet.

Sending a hard copy file of closed closing agreements, and any necessary supporting documentation, to CP&C for monitoring and file retention purposes.