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IRS does not plan to use the information it gathers from requiring taxpayers to report their uncertain tax positions as an automatic starting point for examinations, LMSB Commissioner Maloy says. “That's not our intention,” she says at a tax conference sponsored by IRS and the New York Chapter of Tax Executives Institute Inc. Similarly, Dick Harvey, senior adviser to IRS Commissioner Shulman, tells an annual lecture series sponsored by New York University Law School and KPMG that the new IRS draft schedule and instructions for reporting uncertain tax positions is not meant to serve as an automatic trigger for action against the taxpayer.
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