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Cussen updated august 08, 2022 reviewed by. March 1992) department of the treasury—internal revenue service waiver of restrictions on assessment and. Web at that point the taxpayer has the option of filing a petition with the united states tax court, or paying the tax and filing a claim. Web in settlement of the issue during the irs appeals office review,.
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Form 870Ad Offer To Waive Restrictions On Assessment And Collection
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