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IRS Expands and Makes Permanent the CAP Program

May 9, 2011 | No. 2011-226


by Mike Dolan, KPMG’s Washington National Tax

The Compliance Assurance Process (“CAP”) program allows taxpayers to work collaboratively with an IRS team to identify and resolve potential tax issues before tax returns are filed. The IRS in March 2011 announced that the CAP pilot program—established in 2005, to allow large corporate taxpayers working collaboratively with an IRS team to identify and resolve potential tax issues before filing the tax return—was being expanded and made permanent. See TaxNewsFlash 2011-158. This What’s News in Tax article describes taxpayer experiences with the program, describes its expansion, and anticipates the factors that might sway taxpayers to participate in the now-permanent program.

For an electronic version of KPMG’s What’s News in Tax article: IRS Expands and Makes Permanent the CAP Program

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