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" ... Contains practice guidance for representing a client during the lifecycle of a civil or criminal tax examination, appeal and litigation. The [book] presents an overall discussion of IRS procedures, and practical and strategic considerations."--Publisher insert, October 2017.
Considers procedures for verifying income tax returns and for enforcing internal revenue statutes.
The IRS looseleaf regulation system is a compilation of all regulations issued by the Service, except those relating to alcohol, tobacco, firearms and tax conventions.