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Directory Results for Notice CC-2004-009 - Services Litigating Position for Returns Prepared under Section 6020b This Notice announces the Services litigating position with respect to a recent change in the Services practices in preparing substitute income tax to Notice CC-2004-010 - Requests for Tax Accrual Workpapers This Notice supplements CC-2003-012 Obtaining Tax Accrual Workpapers with respect to clarifying the definition of tax accrual workpapers