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IRS CPE: Summary of Declaratory Judgment, Administrative Record, and Building a Case for Litigation (PDF)
Internal Revenue Service [IRS]Link to more items from this source
Nov. 4, 2002
20 pages; rev. April 2002. Excerpt: A discussion on building a case for litigation in a declaratory judgment action and creating an administrative record to support the Service's position from items in an administrative file.

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