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All of the following are discredited arguments challenging the authority of IRS employees except: a . IRS employees are not sworn officers of the court

All of the following are discredited arguments challenging the authority of IRS employees except:
a. IRS employees are not sworn officers of the court
b. certain IRS employees are not authorized to conduct collection due process hearings
c. IRS employees lack credentials
d. revenue officers are not authorized to seize property in satisfaction of unpaid taxes

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