The chairman of the Tax Advice Network, Mark Lee, has written to HM Revenue & Customs in response to its Working with Tax Agents consultation document, urging a new Tax Agent Review Body to be set up to work with HMRC in reviewing tax agents whose performance isn't up to scratch. In his letter, Lee argues that the TARBY should be set up to avoid qualified tax agents being treated differently from unqualified tax agents. 'We don't want a multi-tiered system, which is what would follow if HMRC made reports to each of the 22 professional bodies referenced in the con doc. So the only realistic solution would be to establish a TARBY so that all tax agents are equally subject to the same reports and review procedures whether or not they are members of any of the professional bodies,' he said. In its 14-page response to the taxman, the Tax Advice Network has also made other recommendations including that HMRC adopts a more balanced approach and focus equally on situations where HMRC performance falls below acceptable standards; it recognises that tax agents who make mistakes are not always a continuous risk; and does not attempt to introduce a new registration system for tax agents. 'We normally leave it to the professional bodies to respond to HMRC con docs,' Lee said. 'Like HMRC, the Tax Advice Network deals with both qualified and unqualified tax advisers. Some of our advisers are members of one or more accountancy and tax bodies. Some are simply qualified by experience. Equally it is quite probable that many of the accountants whom we support are not professionally qualified.'