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IRS Continuing Professional Education: SCP and Audit CAP Procedures (PDF)
Internal Revenue Service [IRS] 
Nov. 4, 2002
57 pages; rev. April 2002. Excerpt: A guide to assist EP Specialists with identifying which correction program would be appropriate to apply in a certain situation and to set forth uniform procedures that can be used to ensure consistent treatment by each Area Office when applying the criteria and requirements of Audit CAP and SCP.
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