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    <description>Rules set parameters for manual selection of returns for Complete Scrutiny: recurring additions in earlier years above specified thresholds and high-value transfer pricing additions where additions are final or confirmed on appeal; cases from surveys if disclosure retracted; assessments following search and seizure; claims of exemption despite cancellation of registration/approval (except where reversed on appeal); and returns flagged by law enforcement/intelligence/regulatory agencies subject to prior administrative approval.</description>
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