IR-2022-158, September 15, 2022
WASHINGTON — The Internal Revenue Service announced today the opening of the application period for the 2023 Compliance Assurance Process (CAP) program. The application period runs from September 15 to November 15, 2022 . The IRS will inform applicants if they're accepted into the program in February 2023.
Launched in 2005, CAP employs real-time issue resolution, through transparent and cooperative interaction between taxpayers and the IRS, to improve federal tax compliance by resolving issues prior to the filing of a tax return.
To be eligible to apply for CAP, new applicants must:
To be eligible to participate in CAP, taxpayers must adhere to CAP program limits on the number of open years.
General program information and the 2023 application details are available on the CAP webpage.