George Hani discussed the Internal Revenue Service's (IRS) call for comments in a September 15 release (IR-2023-171) on how it can improve issue resolution and tax certainty programs for businesses, and how to expand those services to all types of businesses. The IRS wants to know if its compliance assurance process (CAP) program eligibility thresholds should be adjusted and whether partnerships should be included. Hani supports expanding the CAP program to cover partnerships, though he noted that large partnerships already have other options, such as the IRS's prefiling agreement (PFA) program. Bringing partnerships under the CAP umbrella might be "a bit more complicated" because they have their own special audit procedures, "but I certainly would not let that stop me from finding a way to incorporate partnership audits into CAP," Hani said. Regarding the IRS' requests for comments to make it easier for taxpayers to resolve potential compliance issues before filing and before becoming subject to enforcement actions, Hani said, "[a]nytime you get input into how the IRS is operating is a good thing." Hani added, "then it's a question of what they do with that input."