Pre-Filing Agreement Program

The IRS defines "The Pre-Filing Agreement Program (PFA) was designed as a component of the Large Business and International Division's issue management strategy. Briefly, the program encourages taxpayers to request consideration of an issue before the tax return is filed and thus, resolve potential disputes and controversy earlier in the examination process. The effect of the program is to reduce the cost and burden associated with the post-filing examination, to provide a desired level of certanty regarding a transaction and to make better use of taxpayer and IRS resources."