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Section 7602 of the Internal Revenue Code (I.R.C.)(26 U.S.C.) authorizes the IRS to "examine any books, paper, records or other data" that maybe relevant to determine or collect the amount of tax, penalties, and interest owed to the Government by any taxpayer. In the vast majority of investigations, the taxpayer or third party voluntarily produces information to the IRS. This may come in response to an IRS form known as an Information Document Request (IDR), a letter from the Service, or just in the course of a conversation between an IRS agent or officer and a taxpayer or third party.