• PCAs are subject to Taxpayer Assis
Internal Revenue Bulletin 2006-37 · 2026-10-03 edition · updated 2026-10-04 · United States
tance Orders issued by the National Taxpayer Advocate to the same extent as the IRS, pursuant to Code section 7811(g).
Important taxpayer rights that apply to a PCA’s work for the IRS include:
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