%PDF-1.6 % 71 0 obj <> endobj 84 0 obj <>/Filter/FlateDecode/ID[<7540BBF47DCB8546865CBA351709FFE6>]/Index[71 20]/Info 70 0 R/Length 70/Prev 14820/Root 72 0 R/Size 91/Type/XRef/W[1 2 1]>>stream hbbd``b`�K@`VAw�,HU ��)~Ng �  endstream endobj startxref 0 %%EOF 90 0 obj <>stream hb``f``clT��,  bP�8۴%En� `z¡z1�n +C�D�1 � � endstream endobj 72 0 obj <>/Metadata 3 0 R/Outlines 7 0 R/PageLayout/OneColumn/Pages 69 0 R/StructTreeRoot 10 0 R/Type/Catalog>> endobj 73 0 obj <>/Font<>>>/Rotate 0/StructParents 0/Type/Page>> endobj 74 0 obj <>stream hV]k�0�+z��$0B�-a-KLbpะ{-J%l{8Ⱥ�GIf�9äcβ,˙sL*+ԅfwr2j*s>ΪgR�'SU/�=�հt�2ͧM2ϻ3c4LA iuZݨ�=YUi� }W%Zw!P8_eSF}{�7\XWouǿ{Z��jz^� ~[v[dYvPb7)"�\zLk~�7CED"�<�;�Ȭ#(ֆꍱL�)�M|y� 1�!C�K!5C�,#\Jf!�݂v"��b�.�M}�.qm�)]ozp0kBܓ EQZsPT3GkAT{]Tf#�*�9AZC͓|H֔c�_]t�_^!Ty �#D^�#�'�:�$>��,w�5S�5P "zX^}�7˫MyM.�%yoC^_ )>�?u/Ɯi� endstream endobj 75 0 obj <>stream HUMo�0 W�4�dy( $�8 ;t zp'Ybݿ%em$MbLh�.EEC(L]}mu� � WOzxJUS�&RF,�� �+�|z~v!��Sp�6H�LB�уD�I]Ps[V}�<{0�jwvwfp8i@gTA � ʣrsd���Z�#,l![WvO�)�2|`a2r�)38\`3HqFL&GV�&LW�&IU�'v"�"p�Eb�\� Ҭ⾗ğ�.Xq�_m)ە�+Va$R (]V�G� endstream endobj 76 0 obj <>stream HTMo�0 W�([PP�: [�ءء�4Cli�~d7VtEE?O|{(XӔ�<�\�)!J*f�)yNɝ�7~|#�!I� P� lqוf0$[jٯ�>�cŋ�.;[˺{ dm(JBUlJfb^2Zgm�� 8kE�1+Xwżx�9N> cPVPb0tN|}-\�si[ -QP L��ŞM 8>>�6�tE�(fP�K�)冂_IYW:ԕd76AK�7�>� TK� ~as�#F?�:K(cEMy̥XwH2[G�?_"OG@�kq:IM<bz�;ITnM6�9ۯ8Ɗ� oh^5Ea�!'"~\ �J�8j_ӬEm}e\8�M�I�4!zQ|ϱLeRWkҰy�)VR�"ܑޗy~Mb"#vAkG@z\>�ڻq;'};Z�(fmm)|hR�wm=73a|?�;9�,Pγnܣw�ŷ� �^t endstream endobj 77 0 obj <>stream HUM0W-5_I6ph%i� VRﳓ,!TC�/gތ�0GwE4�77yi no41) S� b T(NK�^^rJȡ^M8im (xOQ�>stream HTN�0+hK؎8B***m=�UI�;3NaYz�7o�<Kd5�I�� G0Fi�=�;�+J�,�9Z�wıśJ¶/7/0Yxʲ�<[\|ռ�㹱�yx]o�S9#S]�yCoQf�1z�8Mđ�޴ endstream endobj 79 0 obj <>stream HUMS�0WQ`!�6�; 3fp�-`�6�+ٱ CYվ}ow ET}�LD}/�#�=Z?�8�4F-�n\8�+�x*xqXҤ~�6u�,SoCh�Y?өk}`c/uJF79t_@�U� c�[l,}}r^ξprr68F̾Q Zim9nr =5P͑saIxqp@;V�г�1g�<1W6 &�1�]۸_yFSJ$-&ŘUHޯ� n� nQT^\3*�It)B9P7D�"1}_8P�7�Q�'](q*DYx�ٮcY�"�/S�#PŠ^�2NďzUynLVb�kݘLq�;;eߓ�9�1H�=ϫ�,� ϫJWLR�)T�Δu YW�#6b/RnE|AM|hvC[�b.�*~W'l%�?nXMpuga�4\fC�-A%�4iNMFEE��)ͦs�+h�xtr߫TK�/܃Ax?H#V� yOА�&i�-W ~^� ^ B�ƴиA�> D$�*t�;z4n(z�7 8ZW� };^� ĵ endstream endobj 80 0 obj <>stream H|UMo�0 W�( �EQ`Mr؀ �ZmѵkGRm/DQ�#FĊQţL2оk�:HcDغk�K'j�aUr J`tt Z)<좚T��:L4tQ5��� � 5ԡ e1}s-ET“LrE �'cv?Y BEKi�ɄPhc�-E`ё`�0B{:!Ȧb�4T7D�P�4gjH]�}��%�?�*-1GPPnuPD+�-ENLgƊ}W}�eZ}�ό�6]c�3ɃJ&hR=RcB9XlZM �8�-C`S;J؈�QuZp���h~��'$ex#��t�Xt}<;RI̼/ -^`#.wPH؄Mu/V]6bXIpVLdpO�=>hl�(6W�@��?HFl@0kA�(Un$Gry 9ᅴި4qTkI NYǗ0oK+�,qtR?� &�WEy\0c �I)^kL�� Gi�6q�2'pl�39�`w'�q }� >G\�)׽]ӷ-�-X+a�=168^i7r E>D}t4!z4�3}�8_OOQY1� 0� Q endstream endobj 81 0 obj <>stream HUMO�0WѮ�;B]T T=�V`ũ@;3flv7�%=3c�&+ҕW�dMvxGG�spO?lZm<(&+�*h3R ue�1�,l0�4k1[H'jёZFZ\KeْҴ�?p:Uios2o�)v!� T WV(ǵ8F� ~3�~TIn�5 zFixy2F)QZL8�6O&:A ۿ�ml{�b5Uܯ^׸ۄA"|,P+g"iɲ�=�)�MT  W�&/y�f渪x�DO0Sz9�<#�>stream H|UN@}WS[^H\T U~� YxPC_߹� $Hq�3g&�g[c�Ȩ}F#�,}vtP�ՃK�ubvN tIZG�9?:kG7 � ~� r12ޞfa\ilS u�B5�=ݰ�_z�xc]Wc:q\K�+*'m5e �6�*U�)1�.�!eւv� s�[�)f5�;DD,�ԧBknfyGf�;v؝* {?Sbh�v[�ɱW� X$I�Q�†V,�@r�48e˫\�V~tHj5lV�"�#$RF �Ύ��RkXJ.UN^iqZ�/��; яň{�atk//iSv�%99X�3!^Ktᲊͻp�72D�_ҿE��:FO�&.pfPK� ޛ� [Q!G_PTO endstream endobj 83 0 obj <>stream Hb``$WR��~�  |@T #� 2 S/`M.(*��(%�8H�8c�- fԉd�9�@6_IjH9�(3=DR�1%?)U!�$5X�3/9 �(�$5�j%V*�'&*�r"(,!!�0b;�C�2(ɘ� �I�8/ endstream endobj 1 0 obj <>stream h�2W0PP0TB3}ҼC}̢BO"�RY_ZZlg� � H,J�4�(�,I!�!�!�!U%�$"2J\P!�4''V?X�=?$ �(� endstream endobj 2 0 obj <>stream hԖ]o�: � A,,Cvs鮊^xKsf�#!dG�%6db �$!ؑS�"jbđEH� YC)1Y&6�~l�:CB] 5�#YYF:CmHr &@O$@OjC=gr�蹀8�9%HF 8�(�R#U�!��:qЫ�%rD�z�#.��T䡗ЇG�} �!eM ha�,0�6F�| Q�(d�)P�Q\�Ol=tX_��W�f)Njz��'z2�5s zF4A4A4A4A4A4𛰁/IqTũS�*NU8UqTūW�*^UPb'jnӷ{C�]v]?6͡_a�C[5Ctusx>#n;�9zw]`�1?ӷ`fv_8oaw8 ;LU�DipRgʋ�+/N�qXUb�qL{`jWZ7:%nv�Ew8ϻyw:fSgn>-�'�?�;y/<.>.~� ~[K �?[g l-?)?)?)?)?)ykzǿys{pj>'�8ňi>)� }�+p^�*cد� Շ�9z}mpi�-U=GwE`�'=o���?�^~�a�:v8p/]Ee8j�+b�#v�?�C=� endstream endobj 3 0 obj <>stream 2015-03-17T14:25:40-04:00 2015-03-16T10:38:42-04:00 2015-03-17T14:25:40-04:00 Acrobat PDFMaker 10.1 for Word uuid:d0e556bd-0cb6-4c46-ae73-2a1829037740 uuid:c0e42916-141c-4809-b49e-ca0aa94bd2b7 5 application/pdf CC-2015-003 Office of Chief Counsel, IRS Adobe PDF Library 10.0 D:20150316143735 Office of Chief Counsel, IRS Chief Counsel Directive ccnotice department 1.1.4 Chief Counsel Notice endstream endobj 4 0 obj <>stream h�2T0Pw�/�+Q0L)�67 T$T � endstream endobj 5 0 obj <>stream hބj�0 _ŷڰr�.cBI VZֲ�[iQPA~vE�K˥^D,M jDy �&wuti#�y�U`t1|a"vhcJ>Y=, 3�|>|0Rcmic? x'JW�CҹbJUzCV]|WcIr`1aT&^B͖�1S��;4yVd�GzT��eYNGd �)|M'K33\V� ss� endstream endobj 6 0 obj <>/Filter/FlateDecode/ID[<7540BBF47DCB8546865CBA351709FFE6>]/Info 70 0 R/Length 57/Root 72 0 R/Size 71/Type/XRef/W[1 2 1]>>stream hbb&F L � �s@DP,#�pG ��1PX1@r� endstream endobj startxref 116 %%EOF