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DANIEL P. RUTHIE Attorney and Counselor at Law P.O. BOX 8 TELLTALE, NY 10912LB1O; l 11:2b8459880453 Fax 8459880455 Ruthie CR global.net October 9, 2010, VIA EXPRESS MAIL Hon. Jaclyn A. Billing, Secretary New

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11. Note: It is advisable to consult with a tax professional or refer to the official guidelines while filling out the form to ensure accuracy and compliance.

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