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In order to show that a tax preparers application of tax law was in line with the intent of the tax law, the preparer should

In order to show that a tax preparers application of tax law was in line with the intent of the tax law, the preparer should cite which of the following types of authoritative sources to make the most convincing case?

A. Technical advice memorandum of another, similar case.

B. Delegation order.

C. Committee report.

D. IRS publication.

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