context: First, the statements on the fraud referral to CID represented the opinion of a single revenue agent, which is certainly far from "an institutional commitment."
citation_a.signal: see
citation_a.identifier: 111 F.2d 819, 819
citation_a.parenthetical: explaining that view of a single revenue agent is not the same thing as "institutional posture"
citation_a.sentence: See MacKenzie, 111 F.2d at 819 (explaining that view of a single revenue agent is not the same thing as “institutional posture”); see also LaSalle, 437 U.S. at 314, 98 S.Ct. 2357 (describing internal IRS review process that is both “multilayered and thorough”).
citation_b.signal: see also
citation_b.identifier: 437 U.S. 314, 314
citation_b.parenthetical: describing internal IRS review process that is both "multilayered and thorough"
citation_b.sentence: See MacKenzie, 111 F.2d at 819 (explaining that view of a single revenue agent is not the same thing as “institutional posture”); see also LaSalle, 437 U.S. at 314, 98 S.Ct. 2357 (describing internal IRS review process that is both “multilayered and thorough”).