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Please refer to IRS Publication 1075, Section 9.3.1.8 for guidance and Exhibit 8 for examples. The targeted implementation date for this recommendation is June 9, 2017, which is 12 months from the date of the closing conference. Please report the finding status, including the detailed actions proposed or taken and the agency's actual or planned implementation date, in the CAP provided with this report. IRS will monitor completion against the agency's planned implementation date.
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