Commissioner of Internal Revenue Douglas Shulman Jan. 26 unveiled a proposal for a tax schedule that would require large business taxpayers, for the first time, to proactively report their uncertain tax positions and the associated dollar amounts at the time they file their returns. The proposal will change the landscape of disclosure and provide tax authorities with sharply increased information as they select returns and issues for the auditing of filings, practitioners told BNA in a series of interviews in late January