George Hani was quoted regarding the Internal Revenue Service's (IRS's) progress in revising its approach to auditing large corporations. Questions remain over who controls and oversees the issues in an audit and whether taxpayers will have direct access to the IRS officials making the final decisions, said Hani, who has attended most of the IRS's six webinars on the topic. "It's still fairly vague, and part of that may be because they still don't know how these things are going to unfold. I'm not sure I know more now than I did in January," he said. For example, the agency has said it may issue a "soft letter" to S-corporation shareholders who may have claimed seemingly excessive losses and who may not have fulfilled all the prerequisite reporting requirements. While the soft letter would give taxpayers an opportunity to correct mistakes, Hani said, it is not clear if the IRS will automatically launch an audit against taxpayers who don't respond to the soft letter and to what extent it will pursue action against them.