Dine Originals, an umbrella organization that aims to strengthen independent restaurants’ abilities to compete against better-financed chains, is reorganizing in the wake of a costly tax battle with federal authorities that contributed to the defection of a third of its chapters nationwide.The group, formerly called the Council of Independent Restaurants of America, or CIRA, has seen a shift to local-chapter autonomy since it complied with an Internal Revenue Service audit that saddled ...

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