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IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF IOWA CEDAR RAPIDS DIVISION UNITED STATES OF AMERICA, Plaintiff, No. 18cr59CJW vs. REPORT AND RECOMMENDATION CHASE DANIEL ERBA, Defendant.
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The individuals or entities required to file taxes in the United States of America are US citizens, resident aliens, and certain nonresident aliens with income sources in the US.
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