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I'm sure this is not news to most on this forum. But the GAO now has put out a report with recommendations to the IRS to make the ATC approval process go much more smoothly in the future.
Summary:
[url=http://www.gao.gov/products/GAO-12-98]U.S. GAO - Adoption Tax Credit: IRS Can Reduce Audits and Refund Delays[/url]
Full Report:
[url]http://www.gao.gov/new.items/d1298.pdf[/url]