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20.2.7.12
(07-31-2001)
Disputes as to Amount
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If there is a disagreement as to the amount of
restricted and/or complex interest to be assessed, abated, and/or refunded
resulting from:
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an interpretation of an Internal Revenue Code Section,
Revenue Ruling, Revenue Procedure, court case, etc. and/or
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the method of computing the correct interest amount.
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Prepare a memorandum along with supporting documentation
and route this memorandum to the immediate supervisor for resolution.
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