The IRS offers a number of programs and tools to assist taxpayers in resolving contentious and industry-specific tax issues. In addition to the Industry Issue Resolution Program, other programs available include: Pre-Filing Agreement Program, Fast Track Settlement, and Advance Pricing Agreement Program. The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues that affect a significant number of business taxpayers through the issuance of guidance. IRS solicits suggestions for issues from taxpayers, representatives and associations for the IIR Program. For each issue selected for the program, a resolution team of IRS, Chief Counsel and Treasury personnel is assembled to gather and analyze relevant information for the issue and develop and recommend guidance. IIR Program: Revenue Procedure 2016-19 - IIR Program description and issue submission procedures. IIR Fact Sheet - A brief summary of the IIR process. IIR Guidance Issued Issues Submitted/Selected for IIR Program Notice 2005-59 - New Criteria for Considering IIR Submissions involving Employer Reimbursements of Equipment Expenses.