Rocco Femia was quoted regarding the Internal Revenue Service's (IRS) administration of the transfer pricing rules. Among other items, Femia, who was moderating a panel discussion with TPP territory manager Thomas L. Ralph at the American Bar Association's Taxation Section Fall Meeting in Denver on September 19, noted the lack of a clear hierarchy among members of IRS examination teams. "It can be frustrating to taxpayers to see things happening on their exam, and the people they are used to interacting with don't necessarily seem to be the people who are driving the issue. Taxpayers always want to engage with the personnel that will be making decisions on the case," Femia said.