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IRS will focus on whether taxpayers are basing their reporting of uncertain tax positions on financial accounting standards as it implements its proposal to require disclosure of uncertain tax positions, a senior IRS official stresses. Kathryn Zuba, IRS special counsel, procedure and administration, and the principal author of recent guidance on the plan, says while IRS is not looking to assess taxpayers' compliance with those standards, it is seeking disclosure of positions taxpayers have identified as uncertain using those standards.
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