Corporate Tax Audit Survival — A View of the IRS Through Corporate Insider Eyes

Cliff Jernigan Returns to Private Industry After Four Years with the IRS

Corporate Tax Audit Survival —
A View of the IRS Through Corporate Insider Eyes

Cliff Jernigan's third book was published in June, 2005, by Olive Hill Lane Press ( The book highlights Cliff's observations and insights from his four-year stint with the Large and Medium-Size Business division of the IRS during its formative stages.

Topics Include

Ten Ways to Increase Your Tax Audit Survival-ability

Stand-up:  The History of the Large and Mid-Size Business Division

Comparing the IRS and Industry—the People and the System

IRS Taxpayer Initiatives

IRS Audit Concerns

Hints to Conducting a Successful Audit

Congress and the IRS

IRS Counsel

IRS Appeals

Advocacy Before the IRS

Advocacy Before the Congress

Charting the Future of the Large and Mid-Size Business Division.

What Industry Leaders are Saying About
Corporate Tax Audit Survival

Former IRS Commissioners

“For every attorney or law firm that counsels corporations or other clients on their tax audits, Cliff Jernigan’s new book is a must-read.  Its insights and advice about how to deal with the IRS are right on the money.  I recommend that you buy it, read it, follow its advice, and keep it close by for easy reference in all of your IRS dealings.”

  Lawrence B. Gibbs, Commissioner of the Internal Revenue Service, 1986-1989; member of the law firm of Miller & Chevalier, Washington D.C.

“Cliff Jernigan has been able to capture in this book the enthusiasm and energy of the new Large and Mid-Size Business Division of the Internal Revenue Service from its inception in 1999 to the present.  He also provides very helpful advice for those senior executives considering government service.  This is a very useful book for anyone dealing with the corporate community.” 

  Charles O. Rossotti,  Commissioner of the Internal Revenue Service, 1997-2002; co-founder and CEO of American Management Systems, Inc., and Senior Advisor for the Carlyle Group in Washington D.C.  Author of the best-selling book Many Happy Returns, Harvard Business School Press (2005)

Former International Presidents of the Tax Executives Institute

“Cliff Jernigan has written an insightful overview and history of the first years of the IRS’s Large and Mid-Size Business Division.   Since I share with him a corporate executive background, as well as a leadership role in LMSB’s beginnings, I can vouch for the validity of his observations.  I recommend this book to all corporate personnel who deal with the IRS.”

  Linda B. Burke, President, 1994-1995; former Director of Tax for Alcoa, Inc. and the first Division Counsel for the Large and Mid-Size Business Division of the Internal Revenue Service

“Cliff shows his wide industry experience and insights in this book.  I highly recommend it to anyone in the corporate community.”

  Sol Coffino, President, 1982-1983; Principal and Senior Vice President-Taxes and Acquisition Services, The Fremont Group

“Through his unique perspective, Cliff provides the corporate tax professional with a roadmap to surviving the next corporate tax audit.  A simple and concise plan to save your company money.”

  Lester D. Ezrati, President, 1998-1999; Senior Vice President, Tax, Hewlett-Packard Company

“Cliff has done it again.  This book provides valuable insights into the IRS and its relationships with taxpayers.  It should prove to be an invaluable tool to tax executives.”

  Bob Perlman, President, 1992-1993; former Vice President of Tax, Licensing and Customs, Intel Corporation; former Director in the Washington D.C. National Tax Service Office of PricewaterhouseCoopers LLP

“Cliff Jernigan’s experience spans the corporate community, the IRS and the Congress—and he is perceptive and adept on all three.  This book includes his candid insights, based on first-hand experience, and is highly informative.”

  Raymond G Rossi, President, 2003-2004; Director of External Tax Affairs for Intel Corporation

Cliff Jernigan Returns to Private Industry After Four Years with the IRS

Cliff Jernigan marked his last day at the IRS as Senior Industry Advisor for the Communications, Technology and Media Group of the Large and Mid-Size Business Division of the IRS on April 2, 2005.  He was based in San Jose, California, but his role was nationwide.

Jernigan was hired under the provisions of the IRS Reform and Restructuring Act of 1998 as a “critical pay” employee from outside the IRS to help modernize the IRS’s Large and Mid-Size Business Division.  Jernigan spent most of his time trying to improve industry relations and reducing the cost burden on industry.  During his four-year appointment with the IRS, Jernigan reported first to industry director Tom Wilson and then to Frank Ng.

Prior to joining the IRS on April 3, 2001, Jernigan had a long and successful career in industry, most recently for 22 years at the Silicon Valley semiconductor company AMD in the tax and government affairs areas.