IRS agents must give the Code and Regulations issued thereunder equal weight when dealing with taxpayers and their representatives.

Name: IRS agents must give the Code and Regulations issued thereunder equal weight when dealing with taxpayers and their representatives.
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This statement is accurate. Per the Internal Revenue Code and Regulations, IRS agents are required to give equal consideration to both when dealing with taxpayers and their representatives.

IRS Agents Must Give the Code and Regulations Issued Thereunder