The IRS launched a new program in January 2001 under which a large or medium-sized company can essentially trigger a tax audit of a transaction before filing its tax return.  This is called entering into a “pre-filing agreement.” Larry Langdon, head of the large and mid-size business division of the IRS, said the agency had received 29 applications under the program by early March, accepted 19, and worked out agreements in six of the cases.