One things for sure, RO's will be handling these cases with more velocity and scrutiny than the LDU. Expect financial statements to be given in a short period of time, quicker lien filings and more turnover of records to determine that a tax bill can be paid or not.
On the other hand, RO's are live bodies with thoughts and feelings of their own and at times: can be great to work with. So, this huge cultural change in the operation of the IRS is going to have pluses and minuses. Ultimately, from the standpoint of IRS efficiency, I think this will be a gain for the service.
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