%PDF-1.5 % 104 0 obj <> endobj 117 0 obj <>/Filter/FlateDecode/ID[<19152F563C499540A0B33A8088BE7C22>]/Index[104 22]/Info 103 0 R/Length 72/Prev 22662/Root 105 0 R/Size 126/Type/XRef/W[1 2 1]>>stream hbbd``b`Z$e "9 DD DpY   endstream endobj startxref 0 %%EOF 125 0 obj <>stream hb```  aB +80`^6@yZ1pqgRU9ˬzI 4#i>+/f1\ ,  endstream endobj 105 0 obj <>/Metadata 9 0 R/Outlines 16 0 R/PageLayout/OneColumn/Pages 102 0 R/StructTreeRoot 21 0 R/Type/Catalog>> endobj 106 0 obj <>/Font<>>>/Rotate 0/StructParents 0/Type/Page>> endobj 107 0 obj <>stream hVj1=F BvkhЄ{amfVRdljS >h5Icqn #;?ʷpiCYD8Sz1M5r{vFigLqy狎黪H)"Whq3Z1LprY7om]6o\VpٵU7]vY6h'.]jTˮZ~%ҫ ]X[u~ |w~5H@_oǸ·+sbQ?GN8}18mBL~uH-y8ˈ$"u m  {3t`c#4Kӛ R. Q{r'͖MjHUCN'!?IN?V.}* \Uȫb_u #eu(*Ϫ{UUXaU젴gK}9Xo ,~aB] lvB9W8kxdo@lW?x(Edq76#,K{.bTZ_okv/nDs!brD}}b-}u~:ɫrĿB]{뀋N#i$Vް7 {z)P endstream endobj 108 0 obj <>stream HUIo@W<ųUB,&NJ쐸{ތ, pgM<ԋY>*u>ZLaV3uBPAINRj@cs]@bqo|Q*zx{0 vRq1. bHƿ-d@} "FSM`w)MuOc%Չ0d #IF لQJa$RUC-‡}nZ^Zu선 7Y:#7 0ϓ\+u/*K.IV04XYN[eSqR5 O:g!<%u<谖мS 齆IuL*}߅&^8d~ZNR).W *@&; d0;mFYz =n,;Пq EO.OК/IR /69-ĝ/$dM|vKρO~3)q^R:kn(3G `W endstream endobj 109 0 obj <>stream HTMO@Wq};e#$*BkJ*$mEΌNy3f쭼 /繕 |ڼ0 wyNSE3zN9CLaֆd= SNϾ,M )k`+MP%̡ZYF0`T~&p#>@N>TRXD+Ki ^Knp+>stream HUQo0~ϯG["ώMX&&1CCҮϝɖ }KdZ$WCb{ e HNX 4:t:}"@ 7ar{8== mX4Z,m-"uwXVZ(L搢Bqco4lfT!4Fc}y(D̈́)j\\tcVJjQ٬hԢZѼ=گE]A6|&HJN7҈;^`$Tl2R,R]3$L{^DlϖwHi:C Hz7_ne&z:nzgDHe{~u՚V-sQR0DAh]-05ʗ,6mzs*A\VQVbqy=,㗫2kٺ(ݤ՚IGf)H>stream HUn0+HM;ZEҪ!AKd7jcE/ ߣkt^F Dprr@lp̙RQy ) Y0D az-pd ]iV둒6R:sIhƮC,meJ[n+r‘ڷ,xNU=` Gp.^rb]A=* ѭe6>/*/7?ZQO[` 5s!a=I 6O|6>stream HUKO1Wіذ]R!Tj%ހ5vJBSx뛙o㤄v x<0S)CpO@A]CU#uۖn+ﴩ wiJY?TԆD|&XGJ>^isFG=H[ǖ;p.Ax ҀTH cd701CX? O$P7Wvӻއ_q֤9$*.3jň/siW1z"ryl=;o9HV N3[rD 1@`Y XQ_[vYLR^pKtJzG,*6\zl.{C0!<2ɔ¨ANb;DZgv p u2K=먆WUU%d;4~]i%q^U24cb0~j)-$rpޑlh]D{) ,cg-> u+)⾲7cnc5q5pn=h 7Ã3?ƥ7 HZvlU2Ѽ3E}&PHd?IOvcuG3']XAxE¾>R!fGI! endstream endobj 113 0 obj <>stream HUMo0 WhNEa CnKJ5Zhۯ(qhL.k]eQe'kMx_Ua-lNeӷn&mF 7gRn !Ix^`MMs[8S>~m$3K[+JsUəE`! RJ qH!VrN>5v\|Pev~OwJg0@}t AOم1A.;(ru۳WD zT"|o5 GF%}^\L&d;}=]^|rBWW׷a3q 2e,f,) r*/IF?:)>O8EYu؊ pQnA: .AK8$mx-Pw~7%a XQ@y]˚o7Bv[*e1"%^撵IERd;] - {P!ӥX.CX; VncKZwۚ{Wc(t hCйb叓:#^~#ZM̥ڋ ddtSTd˘) h:YvD gL~gtQf1%{| IQƢ)\4/\Cꅿ73HI^Ӑ4JߌdRR TciYP#ă endstream endobj 114 0 obj <>stream HUn0+(m5@niQHnsr93Wg)T;H4C:Mt1\g~b}TIQ $><Ze֍,T⻧Ib 7aH f=yJď;̱:K6~S hIh y ݫx!hM#QZy zz=P*ޢe~"xBvf/P8G}@q$!TIܦMl V_PMI%Hl/8zSS'lh>'A-ڬ6{l#i.C 4^4 GH1BR|1Hdys*Y07ٷGqL2m\.A-Vr [L#'cKVGNz 8??^~ZA.HB9$6K[s,Bw ]c!|hv , }4l`/d|v cCD5‚| 5U^px8N0`Mr=7%z^ kQ }{BkO 隝^nwYvvB K6W-½ endstream endobj 115 0 obj <>stream HTMO0W̩%ބt-]HUenv+pV{q8$q<7o޼_]i6|_ܨ."?B5u٪MU.egsŻI/;U|ށ_Tn#ex?eU) *J ZbE0r*㾤;cĝIߤEMQ4@mhI9OI#@v nj0!os$r%Ucczm`!MiML#ohtaOb+.–i.%xg<>ԂݠnQx#QmNY"^GdJdbVfq钇- Aѐud܊R\e[MKtfʐV ALCd֔ĵoݨ x4އO!,d;¤sT;~qv<|϶a/Yw9 endstream endobj 116 0 obj <>stream Hb``$WR~  |@T # 2 S/`M.(*(%8H8c- fԉd9@6_IjH9(3=DR1%?)U!$5X3/9 ($5j%V*'&*r"(,!!0b;CҢ2(ɘ I8/ endstream endobj 1 0 obj <>/Font<>>>/Rotate 0/StructParents 1/Type/Page>> endobj 2 0 obj <>stream HWr}W#ANT\ŮuxcV!16g2Witsg}^-v:qX{iq}=!U.sєYEQ4itp<+EN}5^~yЋׯoobqa)/Rdb"|m*ӶNjDxz^gyLY7uq ys{Z,.]?e6-?=Vl7w0wz Wm6_KVFLá#kO>>٫dzy<x{~xj?˲⋪͛DϝͪD|eeNx a 1"|;+au'1Ѝ0z po Tw GS`}Z킓]fYSxS"E ҫp]5]NXw@Z%wNNsOo*QpPXŇm5.K+[>-o򴂪.ӼDd%+N$8F`g."!M!VUinm.ff˖v-ϰ3uqV2,+6$ʁذJխ4^7~As>#@u|(҅10,/ucD@#tGt=h? 7RS"ѦU]Paw$vGӜCMy]I.qTnJ2i P_FafE4 󜂍r*_}n둺r.{v&#fSh+Lɻ\鲩^)5+_ !bR9pEz@^`5kk½%SEP!K=An`kdBc#ęgPKf+3lr9E0ₗD\缟v |^;_xuab6=rW>$γEq6.ə҆ez(蒰3j26/!!⩏Ƃ٩6?'³<q<͇?llRnS#86P/# ID„N\;1i\t`k(ӦA+u TǴП{+нtUL$)&ysO9'_heߌ;p*]e6?&a{;e/. ( /R~nG ӱ2K@'w<]54Ct}~@4kqKMp?Y6E',S (ĻH>ޛE6N) VI bR?G ݊ `>;c@QQ:CGC|߿b2=yQ2]/ҀmX1NP6lFCDNk;}dteyґCRiXQҒU|P1$WNhU e ,9aY4{Mvr>"3Αմ6ħ(mI۰ڇ×5<˕XukHquՎj%ݨfcoTq/9IXAжs)QtW2lv>vFR#VUc9jV|; uPsA/F,|7 i^gӷOw6pf <E#+ b<(QOj2~qLmCmdQHǞ1=YSWHEBÐs@lMrIdiǽիͻ[Qׯoo~4NcZ@uHvw3қ1:(t ѯ%Y_g4鯝rqBiÄ3YNBF{ kNg0 ƵA %=wVUvejH,Ům &Fguo^_Qr)ݺCڡNKōSfv)4>0+R$9ٰ'ٴNJ=:):-;4$-< yA2f{.1|. iB𤭷~mYAЅ47wCi.gUW7l+ȥFT^q $xZ'6*nKA1Oao(\ὢ|g#_`Ż(J%m=Ufqx@C cƓ?,f@vKͣ!֖Grtg馜nbq;Ihk1U${q.h6a!y{jwNn2)9T9 > ;J:3~ʘӪ~I&q=w!6rH_#WݩE{j|';=oू!3Fapvx=P bI•ywl؜.,tK#4]F1tR x 2ZR<țH"v>?ǖ*6RIqq2nm 5[r!%f8 sNU3JjTM&i#ϟSi?Ox xHG<!IjuԴ)1ݗWW/6NH=+w_ݾ'C;ê<]y<1a:"7`Ⱦ"6;Dv%6i8^c_xu#) Ff $aSc EΜf-r9Qȳc;i'@ށ=6~6:)ue:RX{o UM++MEZmz/^jbAI}#bUV8xܿv2hWi7ivkgRGajݰԖ1#e {bwQ2}C|W)Rda~Zjfs tEWzG'{LŽ9ܦ>r⴨kڌVqe*Yf>^R*ca+o2Ie!^'FMtƔ ra*J\P %vK gh[9u|-|b2i㽾^:qAg[휺j +޻SD?I?GUwBt}߽F_֛M_Pd126E$R% \`c9Zoߧe=uQ8mW¦Al U𸈶7~8ȎAGi_T~xf2/kUb-1Ah"]fyQqF UΏ)4ұoˁ$b.R[WJCPV0|&JGAg5]WD78財ﶦߴ,WӉ*f*G|k*', ;Mlc "Yؽ ap"])yoN-?|zv'r7H+E_E@ (;!Zc݈)& Kp:&}Rv/wC'+<56QVv > @:#n0UxG<"K1 +0UЁ{96"zMzD)浺!UIb?D}7fO;d;ǖ39mPxIŧO'z ] 9Xv|u@q ݃49h/3+߾%Ϛ6U Vr3 gh: $ -͛UORv]@|ghAr? R|+m&傍 !;gG{XǛw`\Ҡ \x"$ `c$ud]p endstream endobj 3 0 obj <>stream h24V0P64A| endstream endobj 4 0 obj <>/Font<>>>/Rotate 0/StructParents 2/Type/Page>> endobj 5 0 obj <>stream HWio_q?d8( N.hxS6'QښTl)i]E5iHsY_?kn76e'lLY@j$J)+To֯vۦweC?|+X]֫իn!V뺎ACn D1oS+UU*m^}\Tye@*O*Љ*ή ?-Н2#' 5ө_Z$mMcT_$ |s<"6 b#EgHԩeL֠M!LwaTΆZ{z~w.h{{F&Vwa|] +}<串\ϡN[aDc-lZ/\dO&K>;>hVa[nUiS9' V5Sb'KBY:')OhٺTLlB kC5z #OtDa*1!b9>L)1YOA7ۄ ]q˒|\[v`[nqR39)T;{&Pkc'!Ώpo;:hQӊ HKMzMngXN|ʺ\%AǥG1:qgX4!wIJ E:dRɎ[qd!Le5A)ɺΑ)n.$E8 Rf*W-PZNq2-1~S1tRZ_w $'h"bL'&1t\~S&u'K`+Crhn=ctmO]wbqvC2WX~e'Զ ^<w iJ!e|1%?/Լ*7tLJb"b+M7SvcRp*28vTz`P*~8ivLiR}oeQE3T<ؓ cTkHVI,= TDU9#pqtd@#h&}kй6=3"Cldr6++x5v, j&E&2:Eֽi[`Q %)U踓ۧc3y+(;&tp$V[p,× a 4 InǁEV|籜2[h)@،PUrK:CÍ!Oq :-|)[xc(FDjU,2MN7qu(Fwm҅{vs֗#oNg楱G}Lu[gޝ1r8]Ώpy/E}O2k)qa3gf](|x#Ϯ-*/j "+ |㭒)Ni]x DQ 6<9MlH(xWBVPߞ)4K&WX^Lp@k6Yf/YmżPqzkyZy(Ǽ~Q.pⲞ 9r21Jӷj 䇡a,s㵜yvGy6TiT^iU 4%mBpgW9VzˁJKBҾ ~ IN}̴|saW..(oԲkeM(wn3'zzl9n>QҢME> ~pPa]q8$\ϺY J-K8C2>stream h, 0D~An^ %">4 Y%.{cY0#p9d9%:2i{4:)5;IdRb<Oq $Y. iHJ!{~*|#2 endstream endobj 7 0 obj <>stream hdN1E)wW!!$ na!S4S3yenιR*0!P " 4V:l&o\·*>stream hWn9 }G]@a -8}20I7m6e77kX !yDCJ+cT XQ)2^ *eR&!Iɰ9(%XGEVZX<6zXؠa,ղGѳҋŰnڼ3۵ڻ4uל宗ܮ1_OMn屹ۻj\Ԡ}۴ֵ< T2((QPDvZDj\ls>MqN'ѲWe{6%u\u=Atyx{|nBBѻ>*'Nf;*zuUz}X7W:[>]_'Q2sFuҨUiBJ|]ꥪz^ꥪz^zOAX=dT8=:c|?:`:`PÀ?Ӏ?J0$f[ `0)UX!iG"4CL 0Cv(  1iY/49ݽȅBP&^g pGvXϾ7\Ǹ1N逛~pA(pE4W{+Ns<_?6.w]+h rM*(DOD|CD*D*_C#~=)pیFڥA*\eu? 0c endstream endobj 9 0 obj <>stream 2017-04-18T14:35:38-04:00 2017-04-18T14:35:20-04:00 2017-04-18T14:35:38-04:00 Acrobat PDFMaker 10.1 for Word uuid:2d2d231d-442e-440f-98fa-c914396d6f72 uuid:f2e99174-67ef-4236-a4fb-cf06935b8c65 2 application/pdf CCNotice Chief Counsel Notice Department of Treasury Adobe PDF Library 10.0 D:20170418183417 Office of Chief Counsel, IRS Chief Counsel Directive ccnotice department 1.1.4 Chief Counsel Notice endstream endobj 10 0 obj <>stream h240R0Pw/+Q0L)640)IRYZlg`~Mg endstream endobj 11 0 obj <>stream hlaK0J-m"c0R~Nz0{޻W \fH^?C&C1ɔp@::h pb#0}B$n۶u_ {|G*î>^υ\BV3!f*^6lW=l"EboH6*47CSlu^^[:($` Yl`JcO!M(l Dk؟2/"yEirT R+;2iV_ $z endstream endobj 12 0 obj <>/Filter/FlateDecode/ID[<19152F563C499540A0B33A8088BE7C22>]/Info 103 0 R/Length 87/Root 105 0 R/Size 104/Type/XRef/W[1 2 1]>>stream hbb&F/ L /vH0<@ BH U tԻD00 0(1pP0B endstream endobj startxref 116 %%EOF 9 0 obj <>stream 2017-04-18T14:41-04:00 2017-04-18T14:35:20-04:00 2017-04-18T14:41-04:00 Acrobat PDFMaker 10.1 for Word uuid:2d2d231d-442e-440f-98fa-c914396d6f72 uuid:305b72f6-b6e9-47e4-aaf3-e7c8968b43d7 2 application/pdf CC-2017-006 Chief Counsel Notice Office of Chief Counsel, IRS Adobe PDF Library 10.0 D:20170418183417 Office of Chief Counsel, IRS Chief Counsel Directive ccnotice department 1.1.4 Chief Counsel Notice endstream endobj 126 0 obj <> endobj 127 0 obj <>/Filter/FlateDecode/ID[<13258B741FFC6744B7E46E9EB276E5E8>]/Index[9 1 126 2]/Info 126 0 R/Length 23/Prev 116/Root 105 0 R/Size 128/Type/XRef/W[1 2 0]>>stream hbb i@  endstream endobj startxref 28198 %%EOF