id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-334	Book, Leslie	A New Paradigm for IRS Guidance: Ensuring Input and Enhancing Participation	2022	70	.pdf	application/pdf	33953	1479	46	In contrast, when IRS rules relate to disadvantaged or lower-income taxpayers without the resources of the corporate community, no similar structure exists to encourage meaningful formal or informal participation in rulemaking.30 Unlike the nation's largest corporate taxpayers, abused, 28. L. & POL'Y REV, 85, 111 (2009) (considering responsive regulation with respect to its potential benefits for IRS tax compliance).	cache/ftr-334.pdf	txt/ftr-334.txt