where impacted bargaining unit employees are located A questions and answer period will be included in the meetings Questions left unanswered during the meeting will be responded to as soon as possible. Answers to questions raised by or of interest to the group will be communicated to the group in writing. 2. Impacted employees will be provided with appropriate training and materials necessary for their successful performance of the duties related to the IIR program.3. If, as a result of participation in the IIR program, an employee believes that an adjustment in his/her case inventory or workload may be required, the employee will discuss this issue with their manager. Adjustments may be made on a case by case basis.4. The Employer does not anticipate that there will be any adverse impact on employees as a result of this initiative. However, should there be any adverse impact, the Employer will notify NTEU and bargain in accordance with laws, government-wide rules and regulations.5.The Employer will take positive action to alleviate and resolve problems or disagreements that may arise between members of teams assembled as a result of the IIR program. 6. If either of the parties becomes aware of significant unanticipated problems which arise during the implementation of this initiative, the Employer or NTEU will inform the other of their existence and meet to discuss the as soon as possible.7.In tax matters, the parties recognize and value the role of the Appeals organizations in the resolution of disputes with the taxpayer. In the permanent implementation of this program, the Employer’s sole objective is to improve service to the taxpayer, and is not intended to diminish the role of the Appeals Office. 8. The following procedure will be used to identify those LMSB bargaining unit employees who will participate in the program.A) Based upon the identified issue, the appropriate Director of Field Operations, in consultation with the Technical Advisor Manager, will identify current LMSB cases involving the issue in question, and will then contact the involved audit team(s) through normal management channels to identify those team members working on the issue. If there is only one team member in the industry with the requisite knowledge (both of the industry and the specific issue), that member may be required to work on the team.