George Hani’s discussion of measuring "materiality" of tiered issues in the IRS' Industry Issue Focus (IIF) program is mentioned in the article. Hani's comments were made at an April 9 DC Bar Taxation Section Tax Audits and Litigation Committee program. He was joined on the program panel by Frank Ng, IRS Large and Mid-Size Business (LMSB) Division Commissioner, and Miller & Chevalier member Marc Gerson.