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CTRs filed with the IRS are maintained in the FinCEN database, which is made available to Federal Banking. Agencies1 and law enforcement. In Powell, the Supreme Court thus noted that the IRS can issue a summons to investigate “'merely on suspicion that the law is being violated, or even just. E–Compendium of CESTAT Case Laws · GST · Sampark 2021 · PAO-DDO Directory 2019 · Swachhata Action Plan · Vigilance Awareness. Vigliance Administration HandbookPart 32, Chief Counsel Directives Manual – Published Guidance and Other Guidance to Taxpayers. Part 33, Chief Counsel Directives Manual – Legal Advice. The Department and the IRS both have responsibilities for benefit plans based on to the amount specified in Part VII of the IRS Law Enforcement Manual;

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