Reissuance of SBSE-04-0817-0054, proposing Internal Revenue Manual 4.23.23 that would provide guidance for return selection documentation, approval, and review requirements, released August 22. The guidance offers clear and consistent requirements for the documentation of selection, non-selection, and survey decisions, as well as, the review and approval requirements for those decisions. [SBSE-04-0819-0039 (Aug. 19, 2019)]
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