Policies for requesting tax reconciliation workpapers and audit or tax accrual workpapers were separated and placed in subsections 4.10.20.2 and 4.10.20.3 respectively. (5) Modifications to the policy of restraint as described in Announcement 2010-76, 2010-41 IRB 432 were added to IRM 4.10.20.2.

4.10.20