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Guide for Completing Form 8823 - page 31 / 197

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31 / 197

Availability of Workpapers to Owners

IRS agents can informally provide taxpayers with access to the workpapers associated with their own audit that would otherwise be made available under the Freedom of Information Act. If consistent with the state’s disclosure rules, similar access to the workpapers for the compliance monitoring review can be helpful to owners; e.g., clarifying facts or preparing relevant evidence to resolve issues.

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Revised October 2009

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