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Rev. Proc. 2020-29

SECTION 6. CONFERENCES AND

Internal Revenue Bulletin 2020-21 · 2026-10-03 edition · updated 2026-10-04 · United States

ISSUANCE OF ADVICE

.01 Conferences . Conferences will be conducted by telephone in the manner provided in and subject to the requirements of Rev. Proc. 2020-1.

.02 Issuance of advice . The IRS has the discretion to determine the form in which it will issue advice to the taxpayer, including transmittal by facsimile or email. The IRS generally will follow established procedures for sending email if compressed and encrypted emails attachments will be used to correspond with the taxpayer.

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▸Contents — Internal Revenue Bulletin 2020-21

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