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Directory Results for Revenue Procedure 2005-39 - Modification and Clarification of Rev. Rul. 82 29 Allowing Corporate Officers or Authorized Agents to Sign Additional Employment Tax Related Documents Using Alternative Signature Methods. This procedure updates to Revenue Procedure 2005-4 - Rulings and ination letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters related to sections of the Code currently under the