I'm trying to track down:
IRM 4559 (Oct. 29, 1981).
It is cited in:
Kafka & Cavanagh: Litigation of Federal Civil Tax Controversies (WG&L) ¶ 15.02[4] n.32
Saltzman & Saltzman: IRS Procedural Forms & Analysis (WG&L) ¶ 5.03[1][e] n.77
It relates to "test case" arrangements with the IRS.
Thank you.
Sarah S. Bennett
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