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Browse Elgin, Eve 1-3 out of 3 article(s) Title Type Date Words IRS questions willfulness standard in Circular 230 proceedings. Jun 1, 2010 1814 IRS announces procedures for tax return preparer penalties. Jun 1, 2009 1278 Swallows decision renews questions about judicial deference to tax Regs. Jun 1, 2008 1710

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