George Hani was quoted regarding the increasing frequency of the Internal Revenue Service (IRS) of designating taxpayer audit cases for litigation. The benefits to the IRS of successfully and strategically designating an audit for litigation are that the case can establish legal principles in an area where it would be impossible to do so by regulation, Hani said. "If they pick wisely, it should in the long run be a resource saver." The IRS's recent enthusiasm for designating cases suggests both a greater willingness to bypass Appeals and perhaps the desire of the Large Business and International Division to be involved in the resolution of specific issues, he added.