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N O R T H C A R O L I N A P E S T M A N A G E M E N T A S S O C I AT I O N 64th A N UA L P E S T CO N T R O L T E C H N I C I A N S S C H O O L Sheraton Imperial Hotel and Convention Center Durham,
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n o r t stands for Notice of Reportable Transactions, which is a form that must be filed with the IRS to report certain transactions.
Who is required to file n o r t?
Taxpayers who have engaged in reportable transactions as defined by the IRS are required to file n o r t.
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n o r t can be filled out electronically using the IRS's online filing system or by mailing a paper form to the IRS.
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The purpose of n o r t is to report transactions that the IRS considers potentially abusive or tax avoidance schemes.
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n o r t must include details about the transaction, the parties involved, and the tax consequences.
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