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INITIAL AND FINAL JOINT STAFF MEMORANDA TO:SANDRA SQUIRE Executive Secretariat: JanuarFROM:RICHARD M. ALL Staff Attorney RE:CASE NO. 060002PWDC KENNETH L. BAILEY v. NORTHERN WAYNE COUNTY PUBLIC SERVICE

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Initial and final joint refers to the process of submitting a tax return that combines both the initial and final tax information for the tax year.

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