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Directory Results for Revenue Ruling 2006-18. Claiming that only federal employees and persons residing in Washington, D.C. or federal territories and enclaves are subject to federal tax. to Revenue Ruling 2006-19. Attempting to reduce federal tax liability by filing a 1041, U.S. Income Tax Return for Estates and Trusts, listing income in the amount stated on their W-2, but claiming a deduction on the return for