To learn more about the Compliance Assurance Process (CAP) Program, you can visit the CAP Home Page on the IRS website. The CAP Program is managed by the IRS Large Business and International (LB&I) Division and is designed to improve federal tax compliance for large corporate taxpayers by resolving issues prior to the filing of the tax return. The CAP Home Page will provide additional information and updates about the program.
Sources:
IRM Part 8. Appeals. Chapter 26. Alternative Dispute Resolution (ADR) Program. Section 1. Fast Track Settlement for Large Business and International (LB&I) Taxpayers
IRM Part 8. Appeals. Chapter 26. Alternative Dispute Resolution (ADR) Program. Section 2. Fast Track Settlement for Small Business/Self Employed (SB/SE) Taxpayers
IRM Part 4. Examining Process. Chapter 46. LB&I Examination Process. Section 5. Resolving the Examination
