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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2016-11 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance on the recovery of administrative and litigation costs in connection with the determination, collection, or refund of any tax, interest, or penalty by individuals who provide pro bono representation to taxpayers.

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▸Contents — Internal Revenue Bulletin 2016-11
Internal Revenue Bulletin 2016-11

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