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4.1.8.2
(10-24-2006)
Standards for Classification
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In selecting returns for examination, consider the objectives of the
International Enforcement Program. Select returns that contain significant
international issues that are:
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Likely to result in tax changes
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Require examination to achieve voluntary compliance
by an identifiable group
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General procedures in this IRM, and in the Law Enforcement
Manual,are applicable to international classifiers.
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