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Unformatted text preview: Tax Avoidance vs. Tax Evasion Ch 2 Classification of Materials Primary or Authoratative IR Code Treasury regulations IRS Rulings Judicial Authority Secondary or reference Looseleaf tax reference services Periodicals Textbooks Treatises Published papers from tax institutes Symposia Newletters Judicial Authority US Tax Court US District Court US Court of Federal Claims First-Step Research Method Four operating divisions of IRS Other units Criminal Investigation IRS Appeals Office National Taxpayer Advocate Office of Chief Counsel...
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- Spring '10