%PDF-1.4 % 1 0 obj << /Creator (Adobe Acrobat) /CreationDate (D:20060831103854Z) /Title () /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20060831103909-04'00') >> endobj 2 0 obj [ /PDF /Text /ImageC /ImageI ] endobj 3 0 obj << /Pages 5 0 R /Type /Catalog /Metadata 30 0 R >> endobj 4 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 12 0 R /F1 14 0 R >> /XObject << /im1 7 0 R >> /ProcSet 2 0 R >> /Contents [ 9 0 R 16 0 R ] >> endobj 5 0 obj << /Kids [ 4 0 R 18 0 R 21 0 R 24 0 R 27 0 R ] /Count 5 /Type /Pages /MediaBox [ 0 0 612 792 ] >> endobj 6 0 obj << /Length 11 0 R /Filter /ASCII85Decode >> stream z!.Y'"!!%P"J,fS"!.]Sb!.]TM^qd_c!<)ut!!*#trVurt!<2us!<2usrr)`p!!*#t r]i_6:f'tr?smqmE.EIhOH>QsTV/NnYe\&id*U.ti8F+onG`Ca:]LK'!!%NL!2';l ^]4Am!!)uu!<+)`r]iaJ?srtQE;kBa)E;oierr/#Yrh08iYl=X;-r9mt?iWHB!)T5lUajrr-m9rdb"I OT,6Prr0/$rkSO4!%:YD0OOlGJ,iE=!+K-id't!+8%lJ5?6=?i[u]!8rA-rfA9%TKrL\@/dZTrkO'`aH6DJT`3TJrntTk :]O="!+:r]pJ^@/g.Err.HIrfI-YT`4qprr0_4:]MnO !&/p'5bJ*R^]7d#!-%o;JGp[Qr]m.U@'KWL\Gh#orfG5#T[<\Bf`&\EE'POr:b[u= 0T][-TO:$hE'UXH:r%TX^lVs^TQ&hnJGud7rkPc;d'3N-_#Ei=TO;0#J7,%3@%a0# J=p:XTO;0#E+#>h@%a0#J=p:hTO;0#J7,%C@%a0#OJ$!3~> endstream endobj 7 0 obj << /Type /XObject /Subtype /Image /Name /im1 /Filter /FlateDecode /Width 143 /Height 143 /BitsPerComponent 8 /ColorSpace [ /Indexed /DeviceRGB 255 6 0 R ] /Length 8 0 R >> stream Hɮ�. x�Ǽ I�"u�$̇g_��c f[K# ;�Bt�O>[[~MvE�?D+6}�?&r��JYR$ȱHG�/X1�� �/�G�(BD�@O#�(� qdZ!Ar�şH�-'�9{\_9t1B͓Zۍ?op�D�22n~ԍ F"рV;�? BbDׂn]-�!պ7*�'g�/�+P�ٜ�NعyNw�I_`y�?7s)�&CُYܸ* 94�0?𪇊� =qZdyRzş$<]O;}O� S/;�/`@�/�>TFr;6Pw_܀�'��d�7suS�4 �vJ1"L#뛹k|��ָxQ\s.S� ӈj J)naSCmibBLdghO ˟p�3)?SDu 8v݃$q�{HTޅD� k)u5Kn�/6]= P8aU&?T�#�IjhǙo�gNJ["G�<Ίx1"%]L#\*lXw_ha� 6q'#`;fd$OƮ[@SC;Yu'C#P,#D){�.R0J<^x녓A�(l{t�d4O*ѵ�.ƣ'f@mg7TR|:EKDX�8`r oCblihe[9r_.[]GV�(�=zVj.=Y;� $q5w^zX="+t i� �Of�'_ A;�3B*Q %J?ԓ��#�(ua�=eSRV`v1�7,�'yb"8Qr?�|�ueg�4�-^q(/k�>$O�'\[ :yzr'm!Όsr{ź5`�L4/_ɑf�qTU0࿖[�D>q�1�gOA�*�)��3qQ|sFAeuz�ItL[u'k�[7Ct~�3\m�CcN�椬u̽F�'лw� =w`LӨ�go%q(cѳr��$H<-N�<�}k0'Y�&j#�-J[C+ŬѮ}|YU�֬xI� sb^$jo~I%h�+|טh57KzN;vE�UzMaGcQ78Gzi>4o+ /EEC;N+CO�9hA�2IL1�;�sK�8QpN⚄MXJ~z�閁vH䡜�9��%H}�)t k�o],hX=�So�)4RRXu/�yf� *v[8K9'*%fO.V�?ݡ�+yC R�)Yth]1E7`u)��.rN�5KF� ΅y� +^%N"�8]:9^Wt<�.Z&y|vhv�:�$xù}ޫn+w�#O<9OzűpN3�*sKTnļ\W�8TS�6��/8-pz��Bo8�#n�-.քb5�_�$9 }"L�� r]ݳ:̴ V K(ZB� z3}w�y6��1m�%pfrlכ5򼎫ƥAsݭhJ:�)L@�Ӣ�=}d6Ѭg�^iSv)` P�r"d_�95= W޻bk#RZWQQ^�U�4t�/ƿ�>zc܁�lv 1鍏z'vTƂߪHA�+lRGɧڡn{hxţ_�>QrhkK�QH�8{r sKyg�6�"�/P`tq/x� qDgaM} rI�SOr�(JDo9^Q.i8F.x~̆Pʮ� `c B*�z4�'hpW�Qr7�,N�-�-nV(�K"�.��5[!�$3Ҋ|`?Hk�8�/�#؜��.�5R1ߠa�42� q3܈ec� � �?�gzB90�!>�go endstream endobj 8 0 obj 4143 endobj 9 0 obj << /Length 10 0 R /Filter /FlateDecode >> stream H�+T�55�32U0B]BT�H&�*g�*�a� endstream endobj 10 0 obj 44 endobj 11 0 obj 986 endobj 12 0 obj << /Type /Font /Subtype /TrueType /Name /F0 /BaseFont /Arial /FirstChar 32 /LastChar 255 /Widths [ 278 278 355 556 556 889 667 191 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 278 278 584 584 584 556 1015 667 667 722 722 667 611 778 722 278 500 667 556 833 722 778 667 778 722 667 611 722 667 944 667 667 611 278 278 278 469 556 333 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 500 722 500 500 500 334 260 334 584 750 556 750 222 556 333 1000 556 556 333 1000 667 333 1000 750 611 750 750 222 222 333 333 350 556 1000 333 1000 500 333 944 750 500 667 278 333 556 556 556 556 260 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 537 278 333 333 365 556 834 834 834 611 667 667 667 667 667 667 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 500 556 556 556 556 278 278 278 278 556 556 556 556 556 556 556 549 611 556 556 556 556 500 556 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 13 0 R >> endobj 13 0 obj << /Type /FontDescriptor /FontName /Arial /Flags 32 /FontBBox [ -250 -212 1208 1000 ] /MissingWidth 276 /StemV 80 /StemH 80 /ItalicAngle 0 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 1007 /AvgWidth 441 >> endobj 14 0 obj << /Type /Font /Subtype /TrueType /Name /F1 /BaseFont /Arial,Bold /FirstChar 32 /LastChar 255 /Widths [ 278 333 474 556 556 889 722 238 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 333 333 584 584 584 611 975 722 722 722 722 667 611 778 722 278 556 722 611 833 722 778 667 778 722 667 611 722 667 944 667 667 611 333 278 333 584 556 333 556 611 556 611 556 333 611 611 278 278 556 278 889 611 611 611 611 389 556 333 611 556 778 556 556 500 389 280 389 584 750 556 750 278 556 500 1000 556 556 333 1000 667 333 1000 750 611 750 750 278 278 500 500 350 556 1000 333 1000 556 333 944 750 500 667 278 333 556 556 556 556 280 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 556 278 333 333 365 556 834 834 834 611 722 722 722 722 722 722 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 556 556 556 556 556 278 278 278 278 611 611 611 611 611 611 611 549 611 611 611 611 611 556 611 556 ] /Encoding /WinAnsiEncoding /FontDescriptor 15 0 R >> endobj 15 0 obj << /Type /FontDescriptor /FontName /Arial,Bold /Flags 16416 /FontBBox [ -250 -212 1153 1000 ] /MissingWidth 320 /StemV 153 /StemH 153 /ItalicAngle 0 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 961 /AvgWidth 479 >> endobj 16 0 obj << /Length 17 0 R /Filter /FlateDecode >> stream HWRH~a._Xf$X0 U,dl6U�36rX�fd4�??h�HyFs�a_�$MN�0_�#x��pƘ?_�>&'{�g2G2Z��w" Eo�*Q^̿`+oj`].�+!W_`S#I�f�0b/e�"䍖&x�.O��:A3۬؞تh�br#AH~QH�'?O�6�.l`ȆQ9,tw h�`$ieP�8�"Nk񗣫 �M>j|t}s�&%1e!�$V?"QLFZ�3J)>D�wb28:GW�?�7ct=nXz="�G,�3�ԕףg�&��$;�Ŕr]4 zcS L�.�(BuLpe��x^DmeBxߩ�[HA1äo0~Kfnjf ۣ#i� K+qHʠy+CLwE\pyR3U-:�:n�)|{� �7dn�$P��'OxB�-ۅSI�E,FPn �%�68�8waʶzJj= сE*ppsv~h/Qh%E�vz91� (1WDtgz}_U�>rHS��1`J,ޣj�!B-�6p"J�u=/Ydo~8ȷITiv�'�ݸ}�6�ȴ{֏m@a%fc�3�A Aۮ�%ޅ2J:ȜGZ;xNH?y(n,,VM׾e?o͚UliH!� �a2zQoԨ{SM_A� �3-Oɂny�)MX��(W� r�"0r�;Z446y �9?LrfXJSG4rc`΋SD3uah[J?g`@<,Z�>x;�K!h-��ͫ^4�8ؽU ܔeI�ʹp9 y6Hߖ}[PM�"Lw)- {i�'nZq݁7_|]vjVU�?GtLUUuus�:W�ta5~Уyu�7{ �1�?֌a�)�(EVbrNSDz5P_9w|Jm@}$8;[Lf�ď�"CqM�†nk[�� ?E�̽Ӻ�S RUA{�']ttxO9Vub�{�7pibc̪1h�;f>v� {so?�p8UiL�.x ]�3�4��'υ�6M�’QQ$�:ŴC�*ߒ_o? M!ҫrRk[�75f�6ei@O`a{p.~@a.5ҢU[/V�-� j� LQA*@E�,�9w]e~X)m}XUY�(�MQHPD?j�=�,6}8@�9yuRZ$;-G��{o�+h@9W�0hah�$ħJ7tn�!#ͪ]�.omh"{S`͠-d[ uWө-ܑ,`h�%UcAI� �"&ŘI�!$�4� ;@Uf'-BEF7m�"[7�CdYr�$q�)}+֐}pܣ#z3%|dAFTD4K� P~h,y;\M^� Nte i�AϦxYU�9)gjh`�I� ׂϸp �6��5� G-Cfc�4OJ�)(FH�5#�A짅nY��2BGScqu�3ɼVDyf�IR.t�54�+�_SCt w0껕�p#a#`Ԇ�S2ޒ�&&IoBf�*�= X5U؍bYճ{O�#,G��f:/{xWSXH<嗶HyOY��.�i~�fkB� atA $%�3�=BRY="2{Tv(Q~|<�}C8Ca �/^8�;� $΍{jc!;�+�)f&� xæiK7X�8�= z ˗}So(:x 5 U?U�;ս([b$Q{I\)`�Iwf �-sv �k�=e鶶Y{U[T� p�:っ~�Y�� _kw=O� :&� g3{`t|^�(Y \|~(�!Dsz`A�X�J RVXQz� O� endstream endobj 17 0 obj 2493 endobj 18 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 12 0 R >> /ProcSet 2 0 R >> /Contents 19 0 R >> endobj 19 0 obj << /Length 20 0 R /Filter /FlateDecode >> stream HWnF~�7$�`]` $BQ E*$e�7Rr4�KuթsNDb�2B@7>�?|q�0J _�-�YG\9�#��&Ÿχƹo.<_ݾKBVHalLC;hvYytۆs?ߓ�g�8�!� o򲳘Gyh�&_RAhs(zݞv�O˹Gml+.𻫜(GUn;߹_? J06�<5;}W}ݘ7~h~|wӆgufSSЪa]� e�܎f�%�#3tL v7RI_̢�&iܿqh�llX��=ޔaz)O*p/LR]�;�X`#ϕ7]R� �1�>i�o}DZ}L 9DeʘȮgM2�*۰eW]�3|~I�Zuë�0 d� `V�2D�9`ѵ,W� M@m3:b({Bo� �iސĶ�؃#е1t6�%�$Y,ͦ˪\�<�-x‹JfqZqu<2UDQf�uU�/}V�1��3_J˰aD4(�3�!Vbc3Wp-�0±Q�3ׂɺDv+�y#TNVp�._jZ(0_+K'�*a7�T"$ρS��hQ"U�;Ƽґ"m5k6kZv9r]Ƹ�/2$q'o�NR d.�)� M_�CVϠO~�'r8MK@�,�WKE6�)A�"� U'%3,lX`8joSݨ�&a=�0l�;֜arfosGQZπ�D��]Uw&�rɜI�'�풌:GY�*/T�Py� ZjfGa\aU�5FU;-4|;OMJ!͙ \H&� m`QuYÍc�+OmsVP]{kecD�!o�#TjP0RvGK pz�3~a3նk�9�=uN J\Yymq{v8[Y*`�.9:r@iQ߮2[�Wjve�2]_ E�<�O�.=}T�(�=^�z�g�18�6:soxaAKxuw��x�>4�7<{D� Y8�qSЃd4ki|�8#X>3\ b%C={\> (Dp� O�5d� IZي-(K?l *_VP7�;q=�;[CE�8 �<![QoIy*vS4ʰ;MD_|pIȓT~'fIR낹i�6 Hz� ˑHzdLDmn �*7J� nl�<1 �R AgGI‚�񷤟Zԗ]\rL.8'Y$a�χֳ�n�4|aխf9a,��> q�,܎vlg?]ʠOg (� (\YLuGDzPP>? �k\qJD4�(�/V)�'q�FNN�?22� �ŸtE�7ML�b�=G2ߚs�#hrX �*Y`fjI�&�8aIJz�,p[dúwmR�0z{z�0Uq�>ɡA#�']N(�롁MZ^Q*D��rTCV;�ȁV�\zPue�$ƯJ-@zٌ`fm8E2~�0tY0P"]!� z�>ճٱ+> /ProcSet 2 0 R >> /Contents 22 0 R >> endobj 22 0 obj << /Length 23 0 R /Filter /FlateDecode >> stream HWv�8��v�>ftOlxv@$1H v<_?U@AINM,ABսntWIVMV�=u��?�LHp3�~gO_T��yi?�/1gr!E^uaݿ�"d~�*]~̝Q"9B��=S&Q�#ԣP�-�G6 _G� �3lr\�ߔæۡwU]'�?S�;,xtsj�.8$R}3� {g*`&*Y1Ә`EH'Re/+j <:�s*;s 坏zfq�&j�,�V� Uup[}wxC9Џ6EڢB�>BRL�fu �<K5+$o|ؑ�Mog6!K4|�,|�;Gv�4�KSJYķUEEJM?~�/qQlHu|i'wL�6+v~hX�$\ʀ�UY']ByE}dfLp಼h=zDeY�1(;ldV2l7�-wlvi?�"͢^"�>+Ӳ� � H�:� ��4m�i�#>�5�v9 Ǔ2W\s6\U�=Yn _e9S8)�p4fu۳~=!IC�@ �Arϛnb0KutV8D �R1� b�:-ѻtO 8BgoODXf�� Jz{�yc+xtDg?KJ&DTE2c}iK@ܗ9�:d`�yP4fM u)%dW�(W%�0yti M�Յ�Gt �� L9GNc4�1R�ߧ�qN�hk�!s�Q��$+�5^։Kqs�(X�y-�5ǎr\ _0~IέgK;�'b%޼(_R�&�"�4^_oP Iliu{˳zP RT�ʽ0ZXo �b��-=x\KeʮehqaE�5]n�/Y�oxSʥC� [N+y\2*P+劬^x ]f|G.D:w0�(VmoC��׎�$vKb j Tb�2&~vxY\nq>�,(ŃwrI#%�e�$W'�! ��([{ׂNi�!�D{ S��Џ+�)��%пqO�DJ,ApB`6:lFZp{SApv�lMoAcO�.b8�8sQ;EZ[k��&՞ih?Mo/dy� a|fʹ1��@�# ^ o]{pKTJz {�=y*�ꓯ_�kg8 io�8:6W� ʯu~S�5�?&~r endstream endobj 23 0 obj 2697 endobj 24 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 12 0 R >> /ProcSet 2 0 R >> /Contents 25 0 R >> endobj 25 0 obj << /Length 26 0 R /Filter /FlateDecode >> stream HWێ�>�ݎx%=ffg�ba^h%/%u�)ŋln'�mrΩS*F^U%!�?�gvO_ B{,V�(j�Wr�_~ ϿjU_"p� �?^�X➊F6�; �¿IŊŧ� \P�s�>5� S\�~raTB E;Q�4�L9�iҪqON|4_&x: gy�?͇ߑqR3{5=op*_�,ڐ~ SGs}vj�M�=?oȦoM.>b>a�6#c}^f5_-�萼KrMW�&{�E[bHdQֺn.ⰕjSOX�Ju�6x� lƛd4bdˢi2zmFm^��9i�VwKgoEl�%owR_qmt]oӆDx3+(�jѿΝ�6G���.TK%b�?O�;G�5@ MBmP%ȈGF�p%� ?|2KFN%s�*FpK�=_t?rI̽E9ÏYyc5"fW~#Du-% �"˂�:!�!2,�E(Ͻ\h�-�*dstЗ�c\IWX�5�hNK/a 4J m;[QTF�(@c!H�)_e�Am�>;~��C� e^�he׳=��'� �Y9�*(cԐ�yKX&e�#*HXP�8ٓzd(KDJ4 D� �9h�(EhD׏3� q[�1HEz�l<ڢ`QWJP��1 �jS�$u2V9PW�:ϫ齒{Qy� 8 یL%2�;MDz�0ݗBR\�,Ms )P)'KIQ[ha ڣ\ǽl8g͞O��6�4�5Vܵӌ(vPnP<(l.edʺCuv{�@[� ;:YEA�*0 �[�+Ӽ�OHV�>L>lܾ`22~`�3Q�(:]۝ACߜ?ô,�ƐSm8 q؈�+z[N�m�#Fk�L̂~)q,�"�m *ybJWE?`\ yn>&�]X]l2�;\^Q\qQVk���F^Ȅi]l�..vQ=u{9�9�!�_gW>tYgljI�VMg1�zA�!/~ .%:�?aBGP ֠ |z rYE\F?0'twr�C� �)Ӎ�5F[ �,ann^L&FvWnϴ�RoPkrٝ*Y�28�J@ }Uu�'��-hƋgMk�.:_b٢1^kuk�2ؒ2� �#]nf>hK_N[�]{�~c� Tڸ�uo�`}�s� }gf. �_Vү�2mu�#A1!B[�қx�{ Z�#aBKQ"�U�*Rh!@7Jzc�rdV_.ūE:TP�@FG+�xewC�K1�&5-%`7Zӝ'�Ή湳hf"�,=:>j�$5�52*\ѷv�ARym�7n4^IZuM�T/"@ti� i 9�$6\[g � Zrgb+��A ;T$w2Vڦc1��;ԡzahͤzAOlAw: �!�4{E�}oZTdxV�3{kwR�j[vJ7-kȤ)�(w>��+ji�ĔAX䅓� jSX+�+H^h�&ӫ|�'ZmEPc.� muLBA� �!eQ,IRF�X�*��OJ�?LrnU Bq�:Zy"{A =Xf1�.2&IN endstream endobj 26 0 obj 2766 endobj 27 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 12 0 R /F1 14 0 R >> /ProcSet 2 0 R >> /Contents 28 0 R >> endobj 28 0 obj << /Length 29 0 R /Filter /FlateDecode >> stream HU˒�0��ÜRvz��8f�9^T `g�b.Ӛ�7#�!fy@!hrLdBFH!� u�,G݂�հ�&�,slh�42'm�>�#*� Oj0y�Ƀ4+D*� SK I֏ �17bQ);6̨qCc �2 3W �"~D 4�'!3!#a>Ƭx}ɔ-{� _ba�.}PB!}vR~�0Y�(Z�!�|��2m�c�*R^ȴH�,R̵ɍ�/�!@owu�04f7P=�5wԷu{� |weE�2ݑٿ+R祆;x h=� ?k֧z�(�-�X�)D�3SJd�%6�&�6��沆Me�4�!/{�!V6�> stream Adobe Acrobat 2006-08-31T10:38:54Z Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2006-08-31T10:39:09-04:00 2006-08-31T10:38:54Z Office of Chief Counsel, IRS 2006-08-31T10:39:09-04:00 2006-08-31T10:39:09-04:00 Office of Chief Counsel, IRS endstream endobj xref 0 31 0000000000 65535 f 0000000016 00000 n 0000000231 00000 n 0000000279 00000 n 0000000350 00000 n 0000000522 00000 n 0000000641 00000 n 0000001706 00000 n 0000006058 00000 n 0000006079 00000 n 0000006200 00000 n 0000006220 00000 n 0000006241 00000 n 0000007338 00000 n 0000007609 00000 n 0000008710 00000 n 0000008990 00000 n 0000011561 00000 n 0000011583 00000 n 0000011709 00000 n 0000014931 00000 n 0000014953 00000 n 0000015079 00000 n 0000017854 00000 n 0000017876 00000 n 0000018002 00000 n 0000020846 00000 n 0000020868 00000 n 0000021005 00000 n 0000021698 00000 n 0000021719 00000 n trailer << /Size 31 /Info 1 0 R /Root 3 0 R /ID[<1357137159e6c0367921b1dc2e9163d5><5c8baefe77c5315811ca6bdc8afab3e4>] >> startxref 23131 %%EOF