Kevin Kenworthy discusses the IRS proposal to require companies to disclose more information about their uncertain tax positions, saying that such disclosures although limited to federal income tax positions could provide clues to state and foreign governments as to the positions behind them, thanks to information sharing arrangements among their tax authorities. Kenworthy notes that because a company's uncertain tax positions may directly or indirectly involve state and foreign tax issues, the IRS's information sharing agreements with those authorities could include critical disclosures about such issues. "There are any number of issues reported to the IRS that would be of interest to the state tax authorities," he says.