Audit Techniques Guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) - Contact Information


Publication Date - June 2005

*Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended, and the Treasury Regulations.

NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.

Chapter 10 | Table of Contents


a. Subject Matter Expert Contact Information

Paul F. Coates, Senior Revenue Agent
Internal Revenue Service
80 Daniel Street
Portsmouth, NH 03801-3850
Tel:  603-570-0517​