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- Title
The Issue Focus Approach After One Year: Can LMSB Steer Clear of the Shelter Paradigm?
- Authors
Blair, David B.; Hani, George A.
- Abstract
The article presents an evaluation of the Industry Issue Focus Approach of the U.S. Internal Revenue Service (IRS) Large and Mid-Size Business Division (LMSB) after a year of implementation. An overview of the program is discussed, including definition of the tiers and the role of Pre-Filing and Technical Guidance, Compliance Assurance Process and Pre-Filing Agreement initiatives. It also provides the options and strategies that may be implemented to settle disputes. It concludes that the approach is transparent and not an embodiment of the tax shelter.
- Subjects
UNITED States; TAX laws; TAX shelters; UNITED States. Internal Revenue Service. Large &; Midsize Business Division; TRANSPARENCY in government
- Publication
Tax Executive, 2008, Vol 60, Issue 3, p185
- ISSN
0040-0025
- Publication type
Article