%PDF-1.6 % 15 0 obj <> endobj xref 15 18 0000000016 00000 n 0000000854 00000 n 0000000934 00000 n 0000001113 00000 n 0000001206 00000 n 0000001820 00000 n 0000002430 00000 n 0000002609 00000 n 0000002685 00000 n 0000002875 00000 n 0000003513 00000 n 0000004174 00000 n 0000004833 00000 n 0000005493 00000 n 0000006177 00000 n 0000006860 00000 n 0000007539 00000 n 0000000656 00000 n trailer <<6BB2BEB0A4FBB849B8584B45B7171647>]>> startxref 0 %%EOF 32 0 obj<>stream xb```f``zˀ@f8ɚ39m``z. fq #~(f`a<(%&yѤJOŀ܎i& b>@ 0 endstream endobj 16 0 obj<> endobj 17 0 obj<> endobj 18 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 19 0 obj<> endobj 20 0 obj<> endobj 21 0 obj<> endobj 22 0 obj<> endobj 23 0 obj<> endobj 24 0 obj<>stream HSM0WF7nHHh7C)iYMVmWh=ob!{3oNu*^.R++^Cg997 p)Yݘ2!s~( ;*!u+ PّXaEelRDp[έto0p/ՁA'_yc-VFà>,LN[FAec65jMD0"ҨSRL?#lFrr%X'>rCHT#r1(cgBqFĭ%\ilƖv^ʾuAT7 ؆aLj Tsxf0Hj~ۆ%ㄆqFHmӂ ;>} ;`( }p֢J10N-Ÿo![_ d endstream endobj 25 0 obj<>stream HtTKs0WQb˒ 8p(1Áz!C|6d&vUZN&>燼 ʊ噥7ÇfxlSY5b*1o-i|uZOQGe45ẇ7qf^ k (uz/PT2y)/@z1acGb[ .KY\غ1Kz̶LI-lmp4:`SHA/3^M5xx,C13` o䍂]nҶy?ʏ ')\,xl,5cN|z|:w+[tqکj,D/m+NbSrOWU'1_s$n򮾐ѯ  YAT[˦6˹/X|Dqs WcCqV\Gi£ )Th;>stream HT=0 +8J@Ӗ;6-С7:"S8KHH>>På>VӰt.u;s ^в'؇dR@m0fB: \AM.KJJ*q4=GK}huBA1hmEy:?/X`vTpl,2ؔ9s(І 28 seH#uFdEXkA;Cwyb&v {IbwHv a.u2 *@QhRz~査qWG=}wVRbɉIҗeʼa#k)}dSM r)4߅V*i$j>#eaM}u|S&kzҩKi5=N2!W]{\%sw0{as4_Z& !%(9 uUwDGxO;~"`{*t7bn~~2 0 endstream endobj 27 0 obj<>stream H|SKo0 W4HC-H-ۥa|kvpe)ځ7LJ 0G# pfsk*QnXEoP(!uGf˒0 j8Ћ5?{A#mrg\S:SvVIqj+aG]KEҎSx0`>%J-:e44' ڤ Nqj_ӱ#r1-#<ziKoEQ4!Q"Ʌ}FRX ’@irNzL䥝נǔTRP@?)B2ڿ}MToj jR@{tA$m܀ⰕثY*Pdoqσ5kcv>6(2}J-4BI QC7DFK=a7mSx™-icy*TR/IR];v5ބJaCEDӂX_WYx*p_ϻU,m?̱׫t$w[N20#uUEtc-o@je  endstream endobj 28 0 obj<>stream H\T=0[3AS&KqE*s 3g#ɾ8?#8+0 o?[5rrhc!֥QtX6EK!Gd(d Et8տd}Jh(Z M)nuXo}&$T!*)[YF@?fEJ~d9lM)A /(% &f[,!O <겣B"5Csɚ w;bsu{ĺ g4 T JQ$kGbBL$b@C4˽ Nc( &|B;oϴC)F;س0Ȝ TM؄1g GĢꊲ*Mgf \52[0 4Q(9,pmn֋5k(D񖄩i`-n)zkZ!o'v)ةKbP{0{1ljRK +cݠGƫvp 0ӉG^{WQX#]&VpvY"1ɫWs\.t /S=?XI sn]Vd䭃`vb)VyQvJ`A3y endstream endobj 29 0 obj<>stream HlTn0+HEKBŢmdHTF3$ei3o>Pͤҳݨ۱˲ϵuSƭw-XŇξY! Q`J%v+4.ewue h mP.%`L~Z03ǹUIʏ]Z8\o^K+i%t0f5ϱd8 -6I9ǘC;D6RaDQxt9}K`lwIN4Ҝa rpr Fk>)ʺXtxU黎YC$lhX yCV>vAw$xJ"gyQ!kGLPJb *1͟8}(fdWDin6LI#h)EɒP 0#d endstream endobj 30 0 obj<>stream HlSMo0 W(ɊtakNCnmR+uٯ)ʉ[b{0ׅ`;ǟm hfe1)X,XVѾEZ,z}5C ~~5}sjyYX=4Pdr@챴>#˶ʵ#:[Ԋo,*,<{=\ șG2,Y=-Yn&ST8)or*\B෌Q؄)Voke`fBdFzJ.^YOJ(SGI=d_TdcmRĜVgzpA9i (! :G/2j:p ЉdV$FH%9oجKt6VX:28h$=H1 O7 endstream endobj 31 0 obj<>stream HlRr0[jgb% IIMRY L9}V $4^}` .JXd/ %`ܛ̟沒;θ`{EɗL"rŒܮ/Tsj6˩c6M < W߹"L,9ѮCv K`ӻ?cb>!ˉ3eK0Ɍ/(ư2:<(%EK> endobj 2 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 3 0 obj<>stream HWKW8Sϛіs{|rId5goXyp)E)<YnROڬ?<~X;q_,KRW$9]u)זi.-xI->mEڞ̢d$/4&6[fձ賾*v5<+K\i ^f%Yi.H墤3֞6?BYQ/>ύ]ka>Sx/c!.#{sXvlvߑvXjY_0H`E0[p/30 <?<1Іs%?bI@pR`^>.xkE^ݍ ,F= 6l:WUq,%:BT)TU3vsLCMIgBB,\c~78  An(j@Ϧlj<*!* |LpYz#hk@Оl:G֑y)FLsA(GTe$o0rRȹB{wgNFa" `xx(܃.MgB$vv<7vV]=@㼥 ]l+Vyg{eMaӖ>̯2>{/BfпQ:3p-'PWz75րcMRBfb)9tN39ٳҒk5|ŭ\B'ȫ|fI7wwğhPtqYԋU1 QblH^ kp(QlFɬ0}aA)q4"~2_@ߚ.4 {Dd z .>K_Qnf*Aj+س:ICI S8@zbM9I?`ori>![wZ`  IM9<&⛥oTv+&_"V^u4P/!h~?n7i7!_'' |6?+3n-ӈBH8{y(>tO >\R$,\eޯtwl@s;{P!WdreFV#l-o3iq0jFFR/В(bWx=-Ht9W'jPnȕHfI2S l}oosM߮,Za[ҁh&(aD;ys9' CԪ`< {kak0mOҷ!FV DGu|ѱ¯ } 3بycZmKt{qXojI_]-&!nŚ= x3>Ky{ C hNiIHﮝ:N,{l9HOc*=Du^Mj܋JLWGiE_)80 "e(nIgjpLАѐO|B]8`%D A W{Ω5,g'z{L\O8ב\.pN N*DeTLu'ʛhPaFe}>ENo-\O֋ȢI4kFEkUky lmkBxqWLO!{!i#Y+RRQ 9(j䛺"Wd⊝lYAfY$/=cs \ m怶m.RhFx(+"Apbl!\IPD3^E(+Abʂ(e>/C!MDAqԨ= mP;fҝ;5foVy v[_ dֱ(z%Hrr%;E~wwfWd=㽓a\ٙНͿC#dMPۯn,^vH3 M+K(-jƣs[Md(:u6дG? t5v^T3a.p xRwXQs^‘f܍ҿY}#=ypHlhy^+tkG\+O,:)De~MY s+γ,z3xl( IY ~?PʄE]XL+pݲ͡co#ᜨl|!.'1*H/?|mzln^W-DF4E# B I /REl$ Dߖbsa~5k8ʞ[Ua؝¼wƊ`}Бm*+Peb3m`˜(l:۠Z:XsNȅI* :!8t U4D5}ҩ, )'PoD0v9XѴWCXA3WfFrf$}~$Ai=(%A1 bCli];%6Bu70_Һةh^ ԎU*κy1.fB6BA r]qE Ύul%-oߧr8Cet\ITrE_A\'@Kz3CM87 5sᄓX&sv dHSe 3+.tRv]ډ^L$;z]3jk-|XYBؗ J%X"ɴHIf gFƺ?YR7;Onyo^7H;D« (k٘%r q6C"nWtk4?2=*cȕ}dw4'yK0wv>⳦-惖EI-塖Ƶǵ3;[䢵DQ*}ڀQ_ň̲ϔ< VflC ?GA=g@BQǎJE.FWKnԦQ4UQ&#&O5u_S83iyu79ߧ)Nak}ٷaCԴJBa=%gX8 9<d^3V7׈fbn1xya( ZaR#m@WsVǫ竛6YK$:wRR;-G4F9\#[ xl\FA|vTFc 7KOc̯T3LQ摧 TUHҾN4$FђOвs$*5?_= endstream endobj 4 0 obj<> endobj 5 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 6 0 obj<>stream HW[۶~ׯ#9sDNюN:M> QdH$IpTۉ'GX}}F7~TM˃շ°ݨM? ^itWۆE[3c}6ERnYLV$rFXԶWvD7ަ J^hȻ5ᯫp  DFw$-n. z,{Hb$*åFwO,ǚAĴ"%Au"Y-Ơw+{dFY+rO!`Bj*T͐` IA~T\ R0+3aV8yxWC&|p SyS}XN1DRSfcZV7kfd &ǰ@q- Zycu7#]^C7$\ ʹ6bDV^7*~d㈕+؜<]Ҧ.i)i)S ܔxr "&`70zYwm`Oѿ Z0+:~X7m%i>>%,ę䱴;/U6g|fؙ qR.bFYK"5n#g^FZpv"馰`iDZ ,} &F), ՊYZ:{|*剆9Bg2Ɏ+_||Xkib㻳¹⯆vYf.~0fƵFf4AzVP00J>pD4.#ě`_IUP!at;{jt[`)B(STx3ECKwhZhd:˫RJ [VI[9(cJv duzUx*Kr- v=-G?؈:  xh(ȋ)68ĒfHM-۹)#~/ ꤫r/;~)ā3f42|^1;)7#93<ڃb>4G̿6;ݰ3'!/%,j;E#l6ƾ tmTmHmka]#Pc+NtνcpWT1W3sv7@nrؓ3: m©(ʡ"WzER *pαXg$k3V9rSgL+/qgKٸIKۿ#/ ؤSMpG(p;lԀhYǧ/9j@ 怒 dewMKo`Oe6St,~ٛG/9u>H&. snqH6j1_ )_)]ڵi  bAas*¸%@M"bݨ~F1jS v5i (W\6Z4~ ӞA qLo2ѬBlR@FbLJvtg0J"csCΔv7!qo0HI@ xtU*ӠχD yY٧҄J!i$OEX{(. cALϖ<|@!nL wV.ɕP3j"U4N; rՍjg:U?(N3( rq8(BF[xK)ޟ/DX_N77hհ> endobj 8 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 9 0 obj<>stream HVM6 WTX@xci!H9$E5;$l_Rglg t]KIb+x}@A}L"/K[k"|ORD\ZƄ\lḁ,*~L3+2U*ou-QQ:kZ2VJ䶄%H."G ˵HW+ah D) cZI27íw9ߎ%x< -*CPN'm ChQ=~i*"Koi.H6xׅԉem#ǀ֭/|Ea5e~iT1 0gE4H LhOQyObw2g_މ[Sxx8>BD, ;:ΠVhsqzL*ff0Qq12{%{=󮝆B:J'"P-e*݅6(yLyBCD9mOMV,D4]ǐ`y;P+$YPjxEqہhOfp1տI({M0 rK!6Қ0iQ/ UFbif #"0hvV~-f4F$2#{DKJYվI^R>o2xO1\}s쀉)uVJ -Hf>v#\iH)u=2o د{>ه>&-'l"ϰݚ8j8;;2yȱ(U$U%&݆c#aZ(вޝ=ݱq4&nҞj<keaëȳ'g&Jv)}G(qhVL/|.HSNy@؆msA~PMZ-nj k`3$ endstream endobj 10 0 obj<> endobj 11 0 obj<> endobj 12 0 obj<> endobj 13 0 obj<>stream Acrobat Distiller 7.0.5 (Windows) 2008-09-10T16:48:43-04:00 PScript5.dll Version 5.2.2 2008-09-12T12:43:20-04:00 2008-09-12T12:43:20-04:00 application/pdf Office of Chief Counsel IRS CC-2008-018 New Electronic Access to U.S.Tax Court obs uuid:445f42d5-08ff-4ba9-9c57-e453e50723af uuid:4c767f34-670d-42a6-9272-1102e9fd7b66 endstream endobj 14 0 obj<> endobj xref 0 15 0000000000 65535 f 0000008022 00000 n 0000008148 00000 n 0000008230 00000 n 0000012544 00000 n 0000012670 00000 n 0000012762 00000 n 0000017032 00000 n 0000017158 00000 n 0000017240 00000 n 0000018316 00000 n 0000018351 00000 n 0000018375 00000 n 0000018445 00000 n 0000022366 00000 n trailer <> startxref 116 %%EOF