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Appellate Case: 171035Document: 01019926208Date Filed: 01/08/2018Page: 1PUBLISHFILED United States Court of Appeals Tenth CircuitUNITED STATES COURT OF APPEALS January 8, 2018FOR THE TENTH CIRCUIT

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filed - united states is a tax form that individuals or businesses in the United States are required to submit to report their income and expenses to the Internal Revenue Service (IRS).

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