uncertain tax position statement (UTP)

Who Reports What? Some Data About Uncertain Tax Positions

The Internal Revenue Service keeps statistics based on the data it receives and gathers related to the filing of tax returns. Of course, current statistics are only up to date for the tax year two years prior to the present tax year. In this case, the latest statistics released by the IRS are for the tax year, 2014. In late 2016, the IRS released Schedule UTP, “Uncertain Tax Position Statement” filing statistics for the tax year ended Dec. 31, 2014, showing figures that are consistent with those from past filing years.