Laura D. Seidel - Page 33

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          inspecting her books of account before issuing petitioner her               
          1999 income tax refund.  We hold that respondent did not subject            
          petitioner to multiple inspections of her books of account and              
          thus did not violate section 7605(b).                                       
               To reflect the foregoing,                                              

                                             Decision will be entered                 
                                        under Rule 155.                               

































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