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SECTION 6. WHO IS p. 87

Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States

RESPONSIBLE FOR REQUESTING TECHNICAL .01 Director or area director, appeals, determines whether to request ADVICE? technical advice

.02 Taxpayer may ask that issue be referred for technical advice

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▸Contents — Internal Revenue Bulletin 2001-1

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