| http://www.w3.org/ns/prov#value | - Rev. Proc. 2012-24 states that ???[a]s discussed in the preamble to the regulations, even when such an agreement exists, the Internal Revenue Service is not compelled to exchange information, including information collected pursuant to the regulations, if there is concern regarding the use of the information or other factors exist that would make exchange inappropriate.??? Rev. Proc. 2012-24 also
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