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KPMG analysis: The front line of uncertain tax position disclosures: What the IRS plans for CAP program taxpayers

October 10, 2011 | No. 2011-492


by Mike Dolan, KPMG’s Washington National Tax

The first wave of uncertain tax position filings have arrived at the IRS, but how is the government going to use all that information? Recent guidance provides some early insight for taxpayers. This article outlines what the IRS may have planned for taxpayers that filed a Schedule UTP, Uncertain Tax Position Statement, and participated in the Compliance Assurance Process (CAP) for the 2010 tax year.

To read this article: The front line of uncertain tax position disclosures: What the IRS plans for CAP program taxpayers

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