Although the RRLA faculty rewrote some comps questions each year, those faculty who scored the exams began to notice similarities between candidates' responses due to the fact that candidates studied together and often memorized similar, if not identical, responses to the study questions.
In fall quarter, 2004, the faculty decided to change the nature of the RRLA comprehensive exam in order to more effectively measure candidates' knowledge and skills in conditions where they would be able to demonstrate competence situated in the context of working with "real students.
The sample for this study consisted of 110 candidates in three cohorts of candidates (graduate students) taking the comprehensive exam as a culminating activity in the previously described RRLA program, which was the 5th largest graduate program on campus.
Overall, the number of RRLAs
has decreased over the last year.
At the same time, IRS policy gives appropriate consideration to a taxpayer's request for an RRLA.
9825 provides that the RRLA does not cover the new system (unless otherwise specified in the RRLA); the taxpayer would have to request a new RRLA for the new system.
In addition to authorizing taxpayers to request RRLAs, Rev.
In order to address this, the IRS should consider broadening the availability of RRLAs.
We believe that RRLAs should be encouraged generally and hope that the impending IRS reorganization (with its emphasis on taxpayer service and its move away from a geographically based organization) will foster both consistency and greater amenability to employ RRLAs.
6) RRLAs could be employed to identify specific business processes material for the taxpayer's systems.
Some taxpayers have decentralized accounting systems and the burden on the IRS and the taxpayer resources to identify files for a RRLA is too great.
Many taxpayers are changing so rapidly with mergers and spin-offs that any list of files to retain on a RRLA is virtually impossible to keep up-to-date.