George Hani discusses the IRS industry issue resolution (IIR) program, saying the program is "a great idea if the IRS follows through." One obstacle to getting issues accepted into the program is that "taxpayers are driving the agenda, so sometimes there is a mismatch of priorities," he said, although he added that the IIR team often approaches a submitted issue "with a controversy mind-set that is overly careful in its approach." Hani said that the IIR program "is an avenue to address narrow issues without covering every potential hypothetical" and an example of the "pretty good guidance" that the IRS has said it intends to offer more of. "This has the potential to be a really robust program," he said.