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SEC Form 3UNITED STATES SECURITIES AND EXCHANGE COMMISSIONER 3Washington, D.C. 20549OMB APPROVAL OMB Number:32350104Estimated average burdenINITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

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1 3 2 refers to form 132, which is used for reporting income tax.

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Individuals and businesses with taxable income are required to file form 132.

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