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

Curved modern building with glass and metal exteriorCurved modern building with glass and metal exterior

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. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Services

Key contacts

ellenmcelroy@eversheds-sutherland.com

Ellen McElroy

Partner

Washington, DC, United States

Latest Insights

Latest News

  • firm news
  • client news
  • client news
  • firm news

Latest Events

  • in-person | September 17, 2026
  • in-person | September 23, 2026
  • virtual | September 29, 2026
  • in-person | October 08, 2026
nature

legal updates

September 14, 2026

Global Sustainability & ESG Insights - August 2026

Contemporary glass architecture structural framework detail

legal updates

September 10, 2026

EU WEEE Directive Reform: Tighter Rules, Rising Costs

179087012_m

guides and reports

September 10, 2026

EU Cyber Resilience Act: Single Reporting Platform Goes Live

Coding in Action

legal updates

September 10, 2026

Hong Kong: PCPD issues further guidance on best practices in the use of age...

© Eversheds Sutherland 2026. All rights reserved. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed and affiliated firms and the members of Eversheds Sutherland (Europe) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements and operate in accordance with their locally registered names. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global LLP. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For further information about these Eversheds Sutherland Entities and Eversheds Sutherlands’ structure please see the Legal Notices page of this website.