Bulletin No. 2016–31 August 1, 2016

Canyon that the IRS will not assert that amounts paid either on behalf of or to the residents pursuant to the relocation plan are includible in gross income.

T.D. 9778, page 196. Final regulations under section 7602 that clarify that persons with whom the IRS contracts for services described in section 6103(n) may be included as persons to receive summoned records and, in the presence and under the guidance of an IRS employee, participate fully in the interview of a summoned witness.