Maria Jones commented on the status of and need for Internal Revenue Service (IRS) guidance on beneficial ownership in "friendly doctor" structures – where a physician-owned professional corporation manages the administrative control of a medical practice. It is becoming increasingly common for medical practices to be acquired by larger corporate groups, but in some states licensed professionals such as doctors or veterinarians are required to own and control their practices. "There's a lot of uncertainty currently about what state laws allow," Jones said. "And taxpayers are just looking for some guidance about how to get certainty regarding the interpretations of state law and whether they allow beneficial ownership."