Note:

Listen to the taxpayer and/or representative. Get a clear understanding from all persons present that there are no pertinent facts other than those of which you are aware. State "This is my understanding. . .," and then detail the facts as you understand them. "Are we all in agreement on this? Are there any other material facts or circumstances of any consequence?"

In the case of an unagreed issue, offer a manager’s conference if one has not already been given and the manager is not present in the closing conference.

Document in the CCR that the conference was conducted and what was discussed. If a closing conference was not held, explain why not on Form 5464 or Form 9984.

Each closing conference situation is unique and techniques vary widely, but there are basic procedures to follow:

The closing conference is held once the examiner reaches conclusions on all issues.

Closing conferences will be productive if the taxpayer and representative are kept informed of the issues throughout the examination.

Closing conferences may be followed by a "managerial conference(s)," which can be held anytime until the case closes. Managerial conferences are applicable primarily because the group manager did not attend the closing conference.

There can be more than one closing conference, and managerial conference.

Propose and discuss substantive issues with the taxpayer or a representative in a face to face meeting. If economically unfeasible, hold a conference call.

Don’t issue an examination report to a taxpayer without discussing findings and issues with the taxpayer or representative. Exceptions to this rule are for the following:

i. No-show / no-response appointments

ii. Uncooperative taxpayers

You may mail a revised report to the taxpayer rather than presenting it in a face to face meeting.

To facilitate discussion at closing conferences, you can provide the taxpayer with a listing of items to be discussed.

Choose the order in which issues will be presented at the closing conference. You can modify the order during the conference. While there is no "right" order which is best for all occasions, resolve factual issues or issues involving an established application of law first. Discuss less certain issues last.