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What Is the Difference Between a Taxpayer-Requested Letter Ruling and a Technical

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What is the difference between a taxpayer-requested letter ruling and a technical advice memorandum issued as a letter ruling?


Definitions:

Type I Error

The mistake of rejecting the null hypothesis when it is actually true, often referred to as a "false positive."

Innocent Person

An individual who has not committed the crime or offense they are accused of.

Criminal Trial

A legal proceeding in which a person accused of committing a crime is tried in a court, judged, and then sentenced if found guilty.

Error Probability

The likelihood of making an incorrect decision or inference in a statistical test.

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