IRS makes CAP program permanent, available to more taxpayers

Washington National Tax Services
The IRS Large Business & International (LB&I) Division has issued guidance to make permanent and expand the Compliance Assurance Process program (CAP). Under CAP, large corporate taxpayers work with the IRS to identify and resolve issues prior to the filing of the taxpayer's tax return. In making the program permanent, the IRS also has made more taxpayers eligible to participate in it. The new guidance also expands CAP to implement preparatory (Pre CAP) and monitoring (CAP Maintenance) phases (IR-2011-32).


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