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https://regulations.justia.com/regulations/fedreg/2005/04/13/C4-27678.html
Rule - Regulations Governing Practice Before the Internal Revenue Service
2005-04-13T00:00:00-07:00
2005-04-13T00:00:00-07:00
C4-27678
Rule
http://www.gpo.gov/fdsys/pkg/FR-2005-04-13/pdf/C4-27678.pdf