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A practitioner refuses to comply with the rules relating to practice before the IRS because he considers most of them to be unnecessary I think


"A practitioner refuses to comply with the rules relating to practice before the IRS because he considers most of them to be unnecessary"

I think this action corresponds to subpart A section 10.4. Is it correct?
and Tax research Memorandum consists of four parts such as subject, issues, analysis, and conclusion.  Is these two scenarios  have to be written in that way?


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