The IRS offers a number of programs and tools to assist taxpayers in resolving contentious and industry-specific tax issues.  In addition to the Industry Issue Resolution Program, other programs available include: Pre-Filing Agreement Program ,  Fast Track Settlement  and the Advance Pricing Agreement Program.

The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues that affect a significant number of business taxpayers through the issuance of guidance. IRS solicits suggestions for issues from taxpayers, representatives and associations for the IIR Program. For each issue selected for the program, a resolution team of IRS, Chief Counsel and Treasury personnel is assembled to gather and analyze relevant information for the issue and develop and recommend guidance.

Revenue Procedure 2003-36 : IIR Program description and issue submission procedures.

IIR Fact Sheet :  A brief summary of the IIR process.

IIR What's New

Issues Submitted/Selected for IIR Program

IIR Guidance Issued