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    #16
    for the NY Enrolled Agent

    NYEA your involvement on this board is very much appreciated. First of all, it appears as though you thoroughly understand the question and the issues involved (not all of us do). Secondly, you are definitive about your answers and contributions instead of obscuring the issue further as I am sometimes guilty of doing.

    And then, you generally always provide cites from code/regs/pronouncements and court decisions.

    Thank you again.

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