Abusive Tax Shelters and Transactions

Office of Tax Shelter Analysis

The Office of Tax Shelter Analysis (OTSA) in the Large Business & International (LB&I) Division collects and analyzes information about abusive tax shelters and transactions, and coordinates LB&I’s tax shelter planning and operation. We are taking steps to combat abusive tax shelters and transactions. A comprehensive strategy is in place to:

  • Identify and deter participation and promotion of abusive tax transactions through audits, summons enforcement, litigation and alternative methods.
  • Publish taxpayer guidance on abusive transactions and tax shelters
  • Promote reportable transaction disclosure filings by those who participate or promote abusive transactions.

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