%PDF-1.5 % 27 0 obj <> endobj 32 0 obj <>/Filter/FlateDecode/ID[<3D3BB673DF1DAFD62B4EF2F4B7781192><7BD9EC77DBB25E4695441BF9A971EF5D>]/Index[27 13]/Info 26 0 R/Length 48/Prev 19834/Root 28 0 R/Size 40/Type/XRef/W[1 2 1]>>stream hbbd``b`J @ mW1012�I00b%�3.� `� endstream endobj startxref 0 %%EOF 39 0 obj <>stream hb```f``aQ.b`Boud L�f^� hba`b�f`�>� �'C� c endstream endobj 28 0 obj <> endobj 29 0 obj <> endobj 30 0 obj <>stream hޤSmk�0�+}[`BmA�-�c[Nc/ki�!κѝ�;) #rLԄȀp [6�"&�<$WWhR�.ba:IUZe@2@#ӇuN]MB3s�.ʜpƭ� ͞I�;nܬMi^gowp��1>4Ӥۆ�*ͪ�+�>/�?uβ�:�9쳦�;8ף�<_�.u\n CM'QoP,A:3�Ĝݖj[q';^t�?��W�"xhbYd\)z5Kdd\a�J�%Qhyt� �=� NGQB8q6D mDr:,�ŝx�>� ZYA0�;f<��;t�/K8w�/"}v�?U�P� .@ն>;k|6z�)ޟf�}>3oËN�џѵo endstream endobj 31 0 obj <>stream hޜXr}WS HX�<�)obWlDnU<@P��t�/R$t�=�3)�s%J3Wq"K�,�/&�/Jfbz�m�nIii7d�U$�{�yWԕh|S)ί bOX%}�"[O-qI(Kb2 {XhARB�2�ď�#(��AIhHhiXEf�;b!�5�ΗE�,z�&�S)pM��!|kzhJh�� \9|.DZL�K� p|�q�"O ަbQonܴ�?� /~$s-w:�f�4��(r^�IFA3́F9Mq@�.~T9p{d�%#�*fSD eg�7:owX-vw�+ETBy*8N7U^g�'~2jͲ��3 GX�2cR�@�i}[h>�<h+g�.JL]Ղ�&}�� dšH|�%qA� #L�S�.Zwt?WA��8OL;�Ns�4+�㽨fj] .0m� '� ۚjѪK.u@1b CΛ$Ko a{� ssbre_i(]SC]Ŭ˫e�,Am_ŪndK�3KR;[P�-tێ2V#e6E�:ߞZUlͫ�.mu:}�0{ �I$z )u>VE]�X�(ęC:�%+&5�6F(:I�DG)Sz`�+�(Hx@P�� e x�e#�v�%$e%-^�e�;*fH{hsBGb6_=J򛗺ZaX�yqQMTzߢ�0ryq�&�Π&�%.IKl�2� �/�1ƉB u[0uN`v.c.~&:vEQq�<:ۻGBEj��8�=bmYY"Goqw�?ޗ�*�"_95p9�KF�{W4z� rkf�=iڿ-MљƵJVFfHmX��/nW,@֭� Nk�2TU�7}Sոq]QYф�0Z�6j�]R�/̀�̄�bX�JaK� 6H}^YϪޡ/!AaDE7f�71�&gYY+h,z`[Qy}T.o�4:H!C~M>�:ɳܻ&'�2�;�CZMQQ>?�' �8ea_�8�,H�2ұ1|qYOAP٣{�%�� @0O׼�>Kc뵀.&�&r5�3\�OP†�� �UUn�>ԛzh8kKCaGk=Tut 9V>uAm� A!VQGB]?R_X sX�?Ud2q6pd)~�ghcȇ'%{2�/X\\�#�'#~�:-=�<��&/�)*T�"DL@2) b0�!E^J�>d�?�wC�8R�"l=(_�G�(ˮmad� �%[~6zU� Z:u:� rCIftL��1nQhZ3�_o�R VM限�Lӽ� lt � �Ų0枀�EFeQmјl� [SY^mL;R1�<ꨌM[uS}[jOBg� xW�pZþ�$aM947�[m�`kYvT�(xbw6{Wqs endstream endobj 1 0 obj <> endobj 2 0 obj <>stream hޔZv}WKA/� ɑiۗ�9ϨB �3�>/7RܷW�-].bJ�TDk?U �rE?�<1[v�Fb~[w[~MJeRl�)m�AVB-x%OBY�(ڊ_=`!eZ|WߗyQ�_\׻]ѶE=|UfIޮ�.P��j�6exψ�)עSm��/~y%ek%HF~ ?I� ڐՍ5L#ǂ4d_[#GkpV�qvv�)LkӊVn-d5xyb_䥀)�7ƈҐzE|�$T�(NqaR=� � 7b�{d(d�P�P@Z^w�)~3�¾v>u[n*r�E� �:bDT�dgE�j_ae)Ϛ"�)H�)2](k�2"վ3D$:b� �4Vg D2=�-TC;�yL;"8�(P�ʁZqTIH1q:Yo�>A K�_r#kq]4>�$;\7E؞f�*AtQ�O,�R�/שX�� 95.rA�,!\y-c\ǔ׻A*�ܐ�wT��5E.�2?�zOtO!9 Qx�#D<4pGp¼lk+.Pq X4,.@TgI9io!5oWT9XcJ\T� DC$ǝ`0[ n�Qzz� WYqKxn�5:Y�8R�7gKqbZ5�Ekᎂ94NZ)?b* WiHfX�3H)D؋lpv �(򆰽ޛ�<|�/ &/K2 eE�(y\XV � �1 s�JƏ�9 DgET:1N��.�e�%DS&0S0UC�6`.bW/A�[W�OޜЁzh�'#ʈ\�QAS�OP abyק� �* \(vw�!␟x�!J�$EBސ~=e +u0e� "x~�jT;52V�mӢ�,)O�&y?[Ș~vQjpӗy(/f.s� k�*� ,X�DT到r eĶ*a4/.W/�3�:�&�.xǷǺc3#CӎWsJh�i8(H�B�/J]!iy�/OA*N[�u6{j *T'Y콳�Lڈxi膊z �*G_" �{�"^MwFYm͎c� 3�#Rn^]� �4nS�6\0�#€8C[55�x }k� A+�Cl&qiH`%uY�*p]ۜ��9ne�q[L쎊~gYbk($jU|i�(5[_�4ƌ\� Gwu,Y٘s"Z`K�lj/Zuc@e�>rabWt�SбVLoNk':C�X�4>_N�'W�1^�\Z{y*~{FhYxLo=j&�3�&g�� -�8�hAeb�?�=WC� yii�FReV�(E-rdͭ��Mxl7"^5QHEzܪJh�:,�(5z~yrN�>_I En�l7uy`ŏ?^� 53� }vQ6_S4� ~[�-}�,EkJ[P{�4-q=y#`5hl}yzw4A�^1t)$~`�0LpMѤ}9Rf�<��9�,^%� t> Cz O[EcrV$/b�*8ĿЄ�=4^YlMNA;w��)piz�Dhv.�%`?,1CQp�8 �3ϑ2s8bL$2x7J}�;2G~G�Ιމj[M󋅈x%Ar}}hF�4UKڂ~�%V頦AC!UO'=W�"Ri� Ԧb.L|ތG�:ޕ*_(qĠe7G�͛wt�9p`f|ځclk$bO]YY� �;^`O0;S'đ)yMËzMwH.��7B�Vj&ZD�3� Q{p9͂r�9r�3�%�oomkY�eU[�4;*qfÇt� � ĬhgجhR*2t邸��,`PS��8iT�ɞqi=:[Dy:MdpM~}�4'p � �AQí4�=;S4}�$t:t ѸZEoYEnO'�#�9(p�(͡y#;rܵӀ� D�;u�'+8F&c�4|k��+ eH�iNPQlawӛ�Mg[:OKx�1)�[�0TXd\W E���:@Q͙� � ��A" endstream endobj 3 0 obj <>stream hLM0��w2IZ- Uw/"xݡҦ�9�i}�� �K܍�/�0y_JH`OZcz$)� P�%�+u8_=j��sܘW[z9�4HTYxŤ2iŏ[Z8�5`:�7dO\|glDWtض^%X2ug�Vρ�;�?�k�'�lZ� endstream endobj 4 0 obj <> endobj 5 0 obj <>stream hތZrF}W�#� <&ڪT,'�>PB�3b�{{Jme� ﴺ�/^_]|u*v:T⿰T~�-ꏋ.�(Q�$D]h//rل?E9J� i+oyPc�$Tk�iVX�5-Z�}WJ�3ۡnJK�(׫kO_ow��A�^�Wi�0$Yt sgyD�3;2¹~� $N"+DHJ ñ|4~SzxT^MeVga�ڝq?XģA9x^,vj�0�* pGp�<\~\"݁W�%/�!Mcg�<*CϬ־z5ܖTBo6�Ƕ7<^�7ՆoSd񱈅jU]V=g_VW`� /ڮ 24[�)4z�ޙ�'(Flл^�*}�;�?J1)ߧ'��?ՃЙ\B�}gUX#\�۲WM+WA��*v_ }SP�`K5]O*u_ʞ:ƈ`��;_ȮW~c�8�4)� Ƴ~[x0,�OPxDBȃ*nFMfE�:@�xXXXCGuk͌�&�1�?xDz+f0N~gzk>cCUIUw�jWg:�%^?x "8wq�9 j ;\T*w;ڇd3G.v�?x'E�i+u�m��^ak�laΞ{hO� rCfKF^ڵnߟ I[jbP�%>Z'�"ӏ+ހTyw�8V[p /B9ӁOҀdPe͏[Svr26oG�,セܾV�5թ+8�lNJٵ񫳾޲цb=5Uѧ5ڷ�ܺʱ <󅵶jV[e�<kE�?krqN�w� mR}�.CBL�ŁLcp,!�,rE!ÜB z�* Uy�,[FC�@G�Eoze C KF�-oxd���“hC^QZ);O_�%�= c/&H=}�(ȲV_lK0�0��M֐KP{� J]�&b��/m7P_v�ߒ(E��xM6dQIu�� #u�>�P�1USz|  endstream endobj 6 0 obj <>stream h�2P0Pw�(q.I,I� MAvvny%@#c3X@Q~rpjI~~HjEI@˯? endstream endobj 7 0 obj <> endobj 8 0 obj <>stream hެYێ}觀 FxnAuB^� hQ�4)H9UռIqzTԩSU�7�-ROûÛ�.VX~۵ZiUJ=�]A=?j򰌶ae� 7}U��-nxSY�!Sjڐ`�.NNenuLhі} �*�>0řV벲h�?Y �NS{vziI�$W�8&UӅj�(gŭy Qf�AAWp�%(yL } @ݚJ鮃Y,ᦫ͵UTb�+@UwG-&V�;ZwޞFWIŵtaa�"q�;UWU5@t�ړGEog8tG�fL!ESU�?)xeY�x'۱G<ʃ_٧vGWW�?.l�:CIu�۶#ٝ7@aiե.qvޛDīAyA�syȣA|Y�+#/�!hJ�ΐi0b&�-rrkj�6cG7&D]�92r''ԚD\Up I� GZN�:qj����30se �E�'a:ŇL�'p�8-�g��?r-\KŵI|tp~�2ޚpp�<�53.%"�E`'�8�`[�,n/d68LiQ]gϕnDwMaѶ�7a,f@u�$a�+�Ŝ�rb�1K�4ys0z%KSqs�9|"�=.,n��3E&G*o?Hf�pMy)� �K�l�4&ؼע`�/�(ᰄq�BȃN�<�;SWR/ZP��&o��3�fpNhF%)^z=�xXri@A�75fhS~4q�h� x3xgC9t�#�;0N@"�5O�?��38�$}u�?dE7 �;� z9�4^\NV,k@M"��Ba�YPWNh]N8K[Os�5ms2~6�!ݥFQD�#�5�2c�S�/J'$��qpdMl;v^ eD�^Z�_� �לӶ$&gl ul�Bu c�,�=ADeP� Q� ހ~�)g,WU!D@�x&T��=;.LP�y FF;A�X߯6O8zP�&MW44DUM�#m X{Bs�1v۶㛣g�ؖw�+c�HHʯ3{[8of$^T�9��"|�1BviCyıe^9f̬˞�C:{1��!$fCgMٺ �7e}kFBq#^$gY�@۲⸷܌/ ۯR��#�IH|zX}J�: "� IZJE&�㞩dyt4d�-/Cދxx�/ +�8�gc{�=q6���+}v� a�/ԓ �*v_^lFfC2!� X�`󃡊�(Sa2A�(�YG:[�">�&l[|_b@�=k?J�y@-�"@\Zs�FRPe��Mel�*]I�,$?-Z0 Ec y> r뛗z�y�'mT#51p�0ɜ)5 ʋ=Suħ}C7]}f JJ-e~Bxq�\s�6�#.5.и[�s�59�:$�#_aăs^�(ym"d�ٝ� ѼT̋3Ԏ �/|vԗdH&XﯓjDA� E�7�e�*�+۪R{g͡��MqI~HÐF&T�;�Kz>[<^R=WB�0 |uZ� GIp5N|ο<|1yD�WV�8�#�/ܴR^=QGcI]jWm|66BDP".bxta𑛕R5�*!xu֧`VSo'}_.� x8r \9 � Mg9�dZ``$d+:K�Egʗ+�,Ҩw^׾yRVTIs�,�$c_d� }yM&Lwc@x� w67 Z�uov|i�I(XiU%�*K�u,�!�\E�*L}�/Cy#�6\{$,c=]S_i�Ghۦ�O�.Ńϯ01q�0�-&��`eA endstream endobj 9 0 obj <>stream hLj�0_e]I� i괇PrF8�eW{mYf�Zfo3k2d�Upj(0��YяMm]tQ*[c�2|5ӻ+g�.V"8ʙ2�-8!IE҅)K4+wTθH䃌OyMRs{�"^W~C�,$<Úl�"{)�}�1w�WW`2]E endstream endobj 10 0 obj <>stream h�22T0P02R046RwJ,Nu+�K-JIKwKOK�s�+΄2K�3�AZ\R�2 J ́�$"T�&T� lUxfJIFqQ��2st=Ks2}Cq9S� PbhhJ[- 450� @=u� endstream endobj 11 0 obj <>stream h�22V0P02Q0T+�-�� bB.vv� endstream endobj 12 0 obj <>stream application/pdf Office of Chief Counsel, IRS CC Notice CC 2014 002 2014-05-06T09:42:54-04:00 PScript5.dll Version 5.2.2 2014-05-06T15:29:24-04:00 2014-05-06T15:29:24-04:00 Acrobat Distiller 10.1.8 (Windows) uuid:31b12315-1d0e-43fe-910d-dc40affc1feb uuid:66ddff71-96d3-4a08-9a61-2ebcd0ba6330 endstream endobj 13 0 obj <>stream h�22U0Pw�/�+Q0L)�6� )I0i"cC* R�S� ) endstream endobj 14 0 obj <>stream h\O @27wqq�"KQ�.�#-,N�+}�`tu�“�8� ii�>/Filter/FlateDecode/ID[<3D3BB673DF1DAFD62B4EF2F4B7781192><7BD9EC77DBB25E4695441BF9A971EF5D>]/Info 26 0 R/Length 82/Root 28 0 R/Size 27/Type/XRef/W[1 2 1]>>stream hbb&Fn&� wH0ڂ0w'& z�^�R�Ě"Fm�)f`�A�b12 � G endstream endobj startxref 116 %%EOF