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Case: 136434Document: 352Filed: 07/29/2014Page: 1RECOMMENDED FOR FULLEST PUBLICATION Pursuant to Sixth Circuit I.O.P. 32.1(b) File Name: 14a0165p.06UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT

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File name 14a0165p refers to a specific tax form used for reporting income or other relevant information to the Internal Revenue Service (IRS).

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