IRS Announces Settlement Initiative
Courtesy of IRS
October 27, 2005 - Announcement 2005-80
Announces a settlement initiative under which taxpayers and the Service
can resolve certain specified transactions.
Most of the transactions involve tax shelter-related issues.
But there are other things here, too.
Some are related to ESOPs set up by small corporations.
There are employees who've doubled-dipped, deducting expenses for which
their employers repaid them.
Others are for those who've taken abusive charitable contributions.
In essense, IRS has set up a procedure where the Service and taxpayers
can come to terms about deliberate or accidental errors, without any
criminal action or major fuss.
For more details, read
this PDF.