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Giving an IRS employee a present in hopes that they will issue a favorable opinion. The IRS employee swears to be impartial when deciding on

"Giving an IRS employee a present in hopes that they will issue a favorable opinion. The IRS employee swears to be impartial when deciding on the official opinion."

I can't find any subparts and sections for this action. Am I right?  The practitioner can be suspended due to this behavior?

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