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An IRS official seeks to ease fears over new rules for reporting uncertain tax positions, telling corporate tax attorneys the service will not use the procedures as a “recipe’’ for slapping taxpayers with a notice of proposed adjustment. Cynthia Lafuente, senior advisor to the deputy commissioner (International) in IRS's Large Business & International Division, concedes that corporate taxpayers, accountants, and tax attorneys are concerned about the UTP process and the service's use of information in the Schedule UTP.
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