NOCLKDBTypewritten TextIRB No. 2016-16 April 18, 2016

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THIS DOCUMENT IS NOT TO BE RELIED UPON OR

OTHERWISE CITED AS PRECEDENT BY TAXPAYERS

Recommendation: Nonacquiescence.

Sue-Jean Kim Attorney (Income Tax & Accounting)

Reviewers:

Approved: WILLIAM J. WILKINS Chief Counsel Internal Revenue Service

By: SCOTT K. DINWIDDIE Acting Associate Chief Counsel (Income Tax & Accounting)