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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2005-52 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to all tax return preparers, as defined in §301.7216–1(b)(2), who seek consent to disclose or use tax return information pursuant to §301.7216–3.

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▸Contents — Internal Revenue Bulletin 2005-52
Internal Revenue Bulletin 2005-52

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