Managerial Conference

Issues identified during an examination should be resolved at the lowest level possible and at the earliest point of the examination. The group manager should be consulted on identified issues and proposed resolution to those issues as part of the on-going examination risk analysis.

A managerial conference may be held at any point during the examination. The conferences may be requested by the taxpayer, examiner or manager.

A managerial conference is a tool that may be used to assist in resolving an issue using one of the resolution programs offered.

Managerial conferences should be documented in the examination case file. The documentation should include at a minimum: date of meeting, attendees, items discussed, agreed resolutions and any items that require follow up action.