The Issue Focus Approach After One Year: Can LMSB Steer Clear of the Shelter Paradigm?

The Tax Executive
In the spring of 2007, the IRS’s Large and Mid-Sized Business Division (LMSB) announced its “Industry Issue Focus” approach to the selection of issues for examinations. This article, written by George Hani and David Blair, discusses the changes to the IIF program, reviews comments and criticisms of the approach, and presents LMSB management’s response to those comments, in light of a year of experience with this new approach.
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