As work continues to focus more attention on high-income compliance issues, the IRS plans to establish a special area to focus on large or complex pass-through entities. The new work unit will be housed in the IRS Large Business and International (LB&I) division and will include the people joining the IRS under the new IRS hiring initiative recently announced. "This is another part of our effort to ensure the IRS holds the nation's wealthiest filers accountable to pay the full amount of what they owe," said IRS Commissioner Danny Werfel. "We are honing-in on areas where we believe non-compliance among our wealthiest filers has proliferated over the last decade of IRS budget cuts, and pass-throughs are high on our list of concerns. This new unit will leverage Inflation Reduction Act funding to disrupt efforts by certain large partnerships to use pass-throughs to intentionally shield income to avoid paying the taxes they owe.”