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Fiscal Year 2016 Statutory Review of Restrictions on Directly Contacting Taxpayers

The Deputy Commissioner for Services and Enforcement should direct that the Internal Revenue Manual (IRM) sections used by Internal Revenue Service (IRS) call sites be updated with detailed instructions regarding oral and written requests received under I.R.C. Section 6103(e)(7) and (e)(8) and that all IRM section pertaining to I.R.C. Section 6103(e)(8) remove the requirement to specifically cite I.R.C. Section 6103(e)(8) authority in written requests.