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Underpayment IU is determined steps to complete the audit issues generally remain unchanged under BBA procedures Modification requests may be submitted to reduce the IU amount shown on the NOPPA is responsible for providing all required information to the IRS for review and approval of the request Representative PR is designated on the filed return and will have sole authority to act on behalf of the an Appeal AAR can not appeal an issue/matter more than once TIMEFRAMES filed must be filed...
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