Industry Issue Resolution Program
The IRS offers a number of programs and tools to assist taxpayers in resolving contentious and industry-specific tax issues. In addition to the Industry Issue Resolution Program, other programs available include:
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues that affect a significant number of business taxpayers through the issuance of guidance. IRS solicits suggestions for issues from taxpayers, representatives and associations for the IIR Program. For each issue selected for the program, a resolution team of IRS, Chief Counsel and Treasury personnel is assembled to gather and analyze relevant information for the issue and develop and recommend guidance.
IIR Program:
-
Notice 2005-59 - New Criteria for Considering IIR Submissions involving Employer Reimbursements of Equipment Expenses.
-
IIR Submission Procedures - Issues may be submitted for consideration for inclusion in the IIR program at anytime.
-
Revenue Procedure 2003-36 : IIR Program description and issue submission procedures.
-
IIR Fact Sheet : A brief summary of the IIR process.
Issues Submitted/Selected for IIR Program:
| IRS Statement dated 08-17-2011 | IRS Seeks New Issues for the Industry Issue Resolution Program |
| IR-2010-40 dated 04-02-2010 | - 2009/2010 Issues Reviewed/Selected for the IIR Program |
| IR-2008-110 dated 09-25-2008 | - 2008 Issues Reviewed/Selected for the IIR Program |
| IR-2007-39 dated 02-22-2007 | - 2006 Issues Reviewed/Selected for the IIR Program |
| IR 2005-81 dated 08-08-2005 | - 2005 Issues Reviewed/Selected for the IIR Program |
| IR-2004-154 dated 12-21-2004 | - 2004 Issues Reviewed/Selected for the IIR Program - 2nd Review |
| IR-2004-100 dated 07-29-2004 | - 2004 Issues Reviewed/Selected for the IIR Program - 1st Review |
| IR-2003-92 dated 07-24-2003 | - 2003 Issues Reviewed/Selected for the IIR Program |
