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In Chief Counsel Advice (“CCA”) 200612015 (February 17, 2006), the IRS addressed an issue created by new software it developed to better identify federal tax returns with a high probability of error. As part of this system, the IRS developed a cover letter and voluntary questionnaire that it sends to certain taxpayers to obtain information about the taxpayer. The CCA concludes that asking a taxpayer to respond to this questionnaire and meet informally with the IRS does not constitute an examination for second examination purposes under Section 7605(b).
Also in this issue:
· Questionnaire and Informal Meeting Do Not Constitute an ‘Examination’ under §7605(b)
· Appeals Court Holds Taxpayer Remittance With Extension is a Payment, Not a Deposit
· Tax Controversy Update: Appeals Court Holds that Tax Court Decision Does Not Bar IRS from Assessing Deficiencies
· Recent Guidance
· Dbriefs: Tax Strategies
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