Sharon Katz-Pearlman was quoted in a Tax Notes article covering the IRS’s decision to evaluate its Compliance Assurance Process (CAP) program for large corporate taxpayers after a watchdog report raised concerns about its costs, declining participation, and delays in resolving cases. Sharon noted that one reason for declining participation is that CAP cases often “don’t conclude in a timely way and the tax certainty remains elusive,” undermining the program’s goal of providing tax certainty. She also questioned how the IRS can effectively compare CAP examinations with traditional audits given their fundamentally different approaches.
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