2010 tax returns are the first year in which certain large corporations must self report uncertain tax positions it has taken on its returns.  The IRS will look at these and will quickly approve or disapprove the tax positions.  Some employees and accountants see this as an opportunity to file a Claim with the IRS for Tax Whistleblower Reward since the taxpayer itself will be disclosing this information to the IRS.  The IRS has phased this program in over the next four years so that some of the smaller corporations will have to file a UTP schedule with their tax return to self disclose their uncertain tax positions. 

For more details, go to www.uncertaintaxpositions.co