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STATE OF NEW YORK TAX APPEALS TRIBUNAL ___ In the Matter of the Petition:of:RICHARD AND CAROLYN PARKAS:for Redetermination of a Deficiency or for Refund of :Personal Income Tax under Article 22 of

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Tax law refers to the legal rules and regulations governing taxation, while a tax form is a document used to report income and expenses to the government.

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The purpose of tax law and form is to ensure that individuals and businesses pay their fair share of taxes to fund government services and programs.

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