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Part 31. Chief Counsel Directives Manual ¨C Guiding Principles

Table of Contents

31.1 Guiding Principles

• 31.1.1 Legal Work
• 31.1.2 Dealing with Taxpayers and Practitioners
• 31.1.3 Signature Principles
• 31.1.4 Coordination and Reconciliation of Disputes

31.2 Significant Case Coordination

• 31.2.1 Significant Case Program