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Introduction›Rev. Proc. 96-3, page 82.

SECTION 7. WHO IS

Internal Revenue Bulletin 1996-1 · 2026-10-03 edition · updated 2026-10-04 · United States

RESPONSIBLE FOR REQUESTING TECHNICAL ADVICE?

Key district director or chief, appeals office determines whether technical advice should be requested

Taxpayer may ask that issue be referred for technical advice

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▸Contents — Internal Revenue Bulletin 1996-1
Internal Revenue Bulletin 1996-1

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