Coordinated Issue Paper怎么翻

A key purpose of ISP coordinated issue papers is to establish examination uniformity within industry categories. The papers are intended to ensure that key industry issues are raised in all cases on a consistent basis and are subsequently resolved using the guidance provided. The papers reflect IRS thinking with respect to key industry compliance issues. They are intended primarily as an Examination audit tool and are designed to be used by revenue agents examining any tax return. The guidance given by them is based on facts known to date and can subsequently change. If a case involves a “coordinated” issue, then the district must coordinate its handling of the issue with the appropriate Industry Specialist.

An ISP coordinated issue paper is not to be considered a “service position.” Although the papers are reviewed by the Chief Counsel to determine whether or not they are technically correct, they clearly do not have the status of revenue rulings or regulations. The pape