Today, the IRS issued Revenue Procedure 2016-19, which describes procedures for taxpayers and other entities under the jurisdiction of the Large Business and International (LB&I), Small Business and Self Employed (SB/SE), and Tax Exempt and Government Entities (TE/GE) Operating Divisions to submit issues for consideration under the IRS’s Industry Issue Resolution (IIR) program.  The objective of the IIR program is to identify and resolve frequently disputed or burdensome tax issues that are common to a significant number of entities.  This revenue procedure supersedes Revenue Procedure 2003-36 and expands the availability of the IIR program to issues with respect to entities under the jurisdiction of the TE/GE Operating Division.   In addition, the revenue procedure updates, revises and clarifies the procedures for submitting issues for consideration under the IIR program.