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THE INFORMATION contained in this Web site is intended solely to provide general guidance on taxation matters for the personal use of the reader, who accepts full responsibility for its use. The information is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice or services. As such, it should not be used as a substitute for consultation. All tax refund calculations are based on the accuracy of information supplied by the user and are intended as a guide only.

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