O t i c e, 2025

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This document is a notice from the Internal Revenue Service's Office of Chief Counsel, dated September 4, 2002, announcing legislative changes that clarify the authority regarding Attorney General settlements of partnership items. It explains that such settlements are now subject to the same rules and provisions as those applied by the IRS, specifically referencing amendments made by the Job Creation and Worker Assistance Act of 2002. The notice outlines how these changes affect consistent settlement terms and the conversion of partnership items.

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