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of <h1>Applicant Must Prove Payment to e-DRC and Assessing Officer for Immunity and Possible Penalty Reduction.</h1> After payment of demand, the applicant must provide proof of payment to both the e-Dispute Resolution Committee (e-DRC) and the Jurisdictional Assessing Officer. Upon receiving confirmation of the payment, the e-DRC will issue a written order granting immunity from prosecution and may waive or reduce any applicable penalties.
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