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L A R T stands for Letters About Risky Taxpayers.
Taxpayers identified as risky by tax authorities are required to file L A R T.
L A R T forms can typically be filled out online or submitted in person at tax offices.
The purpose of L A R T is to identify and report taxpayers who engage in risky tax behaviors.
Information such as income sources, assets, deductions, and potential tax evasion activities must be reported on L A R T.
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