Business Community Calls on the IRS to Reconsider 7602 Proposed Rule

This week, the NAM joined a number of other business associations representing a wide swath of the economy in a letter calling on the IRS to reconsider regulations under Section 7602 of the IRC code that allows the IRS to hire outside attorneys to carry out taxpayer examinations, including taking testimony and reviewing books, papers and testimony produced in compliance with subpoenas. In sum, these associations are urging the IRS to stop allowing outside firms to carry out the governmental functions that should properly … all of which are functions that are inherently governmental.

As we highlighted back in the spring, it is of great concern that the IRS and Treasury have issued a temporary regulation allowing third-party contractors to be part of these efforts and via a temporary regulation exceed existing authorities. The NAM will continue to work with the broader business community in pushing back against administrative actions like this that ignore taxpayer rights and protections.

Carolyn Lee

Carolyn Lee

Executive Director of The Manufacturing Institute at The Manufacturing Institute
Carolyn Lee is Executive Director of The Manufacturing Institute, the non-profit affiliate of the National Association of Manufacturers (NAM), the nation’s largest industrial trade association. Carolyn drives an agenda focused on improving the manufacturing industry through its three centers: the Center for the American Workforce, the Center for Manufacturing Research, and the Center for Best Practices.

In her role, Carolyn leads the Institute’s workforce efforts to close the skills gap and inspire all Americans to enter the U.S. manufacturing workforce, focusing on women, youth, and veterans. Carolyn steers the Institute’s initiatives and programs to educate the public on manufacturing careers, improve the quality of manufacturing education, engage, develop and retain key members of the workforce, and identify and document best practices. In addition, Carolyn drives the agenda for the Center for Manufacturing Research, which partners with leading consulting firms in the country. The Institute studies the critical issues facing manufacturing and then applies that research to develop and identify solutions that are implemented by companies, schools, governments, and organizations across the country.

Prior to joining the Institute, Carolyn was Senior Director of Tax Policy at the NAM beginning in 2011, where she was responsible for key portions of the NAM’s tax portfolio representing the manufacturing community on Capitol Hill and in the business community and working closely with the NAM membership. She served as the Director of Legislative and Government Affairs at the Telecommunications Industry Association, Manager of State and Federal Government Affairs for 3M Company, and in various positions on Capitol Hill including as Legislative Director for former U.S. Senator Olympia Snowe (R-ME), and as a senior legislative staff member for former U.S. Rep. Sue Kelly (R-NY).

Carolyn is a graduate of Gettysburg College in Gettysburg, Pennsylvania graduating with a B.A. in Political Science. She resides in Northern Virginia with her husband and three children.
Carolyn Lee

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