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* Administrative policy regarding self-correction (APRSC), see Self-Correction Program (SCP) below
* Anonymous Submission Procedure, 15.537 )
* Audit CAP
- Explanation of Audit CAP, 15.543 )
- Definition of closing agreement program, 1A.70 (Ch1A/Def-ClosingAgreementProgram), 15.543 )
- Sanction under Audit CAP, 15.543 )
◆ IRS will consider mitigating circumstances, 15.544 (4))