11.3.2.4 Specification Requirements — Indefiniteness refers to the clarity and precision of a specification. A specification must be unambiguous, clear, and complete in order to be effective and prevent misinterpretation. There are three types of specification requirements — indefiniteness: 1. Vagueness: A specification is vague if it is not clear and precise. For example, if a specification states “the product must be high quality” without providing a detailed description of what constitutes “high quality”, it is considered vague. 2. Ambiguity: A specification is ambiguous if it can be interpreted in more than one way. For example, if a specification states “the product must be delivered on time” without specifying a delivery date, it is considered ambiguous. 3. Incompleteness: A specification is incomplete if it does not provide all the necessary information. For example, if a specification states “the product must be delivered in a box” without specifying the size of the box, it is considered incomplete.
11.3.2.4 Specification Requirements - Indefiniteness
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5, Related Resources. (4) Updated IRM 11.3.2.3(2), Processing Requests for Returns and Return Information to include the Taxpayer Bill of Rights which also provides the taxpayers a right to receive copies of their files to the extent it will not impair enforcement.
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