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3 Things To Keep In Mind About IRS' Corporate Audit Changes

January 30, 2026

United States
United States
United States
Law360

Partner Ellen McElroy is quoted in Law360 about recent changes to the IRS’ corporate audit process, including the elimination of the acknowledgment of facts procedure and the expansion of the fast track settlement program. Commenting on the use of fast track settlement, Ellen emphasized that the process is most effective only when both sides are prepared to resolve the dispute, noting, “If you have a very unique legal argument, you may not want to disclose that to the other side, and fast track would mean that it’s disclosed — and the genie can never get put back in the bottle.”

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer.

Key contacts

ellenmcelroy@eversheds-sutherland.com

Ellen McElroy

Partner

Washington, DC, United States

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