%PDF-1.4 % 1 0 obj << /Creator (Adobe Acrobat) /CreationDate (D:20060914135606Z) /Title () /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20060914135638-04'00') >> endobj 2 0 obj [ /PDF /Text /ImageC /ImageI ] endobj 3 0 obj << /Pages 5 0 R /Type /Catalog /Metadata 29 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 ] /Count 4 /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���.`�1;� �#�%i7몒l0l `_G�o�$(T{~�&U�#__��*-xWiaW_x7"D'xsUjϱé,~3.�Lɒ �<ԍ�|/�jwlWtk<Ì]a,�=gA(a�"e� bbtN/�1z�.UN=ݫ,@�8A|C^YZx �(\if[]BK/b`�7�)uNm[`tbOpf-cyM�k�� 4w|Qk%[�.d�  ?\&�0b-�1�$Og̬a�hP@F?OgW3[��7A%Lxwp� uLKp}ɳ�5׷v�&~dtPiJϱp�8=}o�ɞ�j�7�dde�[Խ..zuTޙ4ev]E ]I{zB�!; z#�7C+հFl�9tE�0KB� u�'{GRfx�/c�(y "V@�=\A�= u�Gydc&O1�1y� ցɧ#�s4S憂lZu�j7ulQWz�|ߪCf}e ø� �=ɮ�+siw@��Z?�y4db lHdW K`,s& @�*}� rTx��r>x? 1v�)$CѨG�,u+j]t}�.�T?j:YVh#_Tյu�'v/u1�!�k(m7�>` x�#tZX��Pbȼ1�2%#d=~�#სQ�<�9{��=tp37kHQ� U֘ȧz ق�LD�7.u)ѩa�� }m-cCU�HB/0Y`_�(�!O�8[cdg<(ĐZIANz-�)^;��;bm�2G1�J$~œTCZNp� .[Q�-0il� #a�0KxƇBbF&[]?�]A ulGF@"�1�:�}HEr`gC�Jc$�8vP}�;w@}� #5GS B;�WW/j7Aim �1wOi?]O$JSMª�KO�"'� Ȉcqi�.K͉E]uMy�5ŐR+-0�%(X>� }2vt�r׀ׁ0Y7Jn@R@@?e.V}kۯY� zf�z71�%!JMQ߰rY� �'j �9lWA�*֚�5=IrޓgAlΏ�̄ endstream endobj 17 0 obj 2210 endobj 18 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 12 0 R >> /ProcSet 2 0 R >> /Contents 19 0 R >> endobj 19 0 obj << /Length 20 0 R /Filter /FlateDecode >> stream HW˒�6�,NukϙU&NEIWe� D�bd�T�#�*e�,}{�}zS=ː#_?gx=ee5|n�%z~E�׏�>?h�)Α�4Km׾�6YeMcJ0��%�7$�5o���3' 1gw�<N=a�1i�/ؓ]yȭ�,��Hniyvgwch㴌3zK6k}iKqSvI#1ӑ}�ĸ'X���3K6)lien&uSx�:~՟W1�&e�.UESL#v: e�-8�*eͬC lM�['R[pZe�dm?�Cl^B'9>�ZZ#8�ű��m |{� g�8K[s�"wAQ�-"�2dbj�9b�8|f2z9�%T\>"L �ZrMfB�:sJ2�1KͲF�tri{@j�:uv\Ư�.��u/cm{6�/��<&`XRU>'㺼qQŬ|]h[l3&މm�ˈɊk�&̴�=�la$a"FJSoz��&.:4OSg�j� o[]#P�߸bJ)CJqSlqǩpM�#�Y3�1m Le’^�U�Y}{o6Do�t�,�tf|RͲqw 8G�"Y㐹-3pbTKߋVp}/4� N b>[*Ay%�NLaz;]`�,�)�(]�,`�j,|esRL n9�&�?�0=tJ` ǐpY矔�=8�1!sEz@8#i,*!�0L�0 OHvj訉reҎ3�ɐ~r6.9q-m�4Jd�6l`hҦD�4cgg}l�74�n\a�� S�~fE�$�'iV!�/./�"7�*e6YM]�8kHZ0�${lio�P-b SڠsMp`�TAF�N*̸b�e�0�1�'u�/�CJRБAàEq�"?"ejxRi񩞸 ��qCs�>�:�4jRb��6CTor-Hfeg%B \K�#xiMC�bc�4_䨠;=(/Oe(RܑYzͲ�G�xի27dK+@n̄ �/o}�Q֭�y3ũG�5U�J0ƾ�'img*JGs�&Ժa{/6|cp�7*~��X7�p$Qaq�-&^QB�4a1;�5;)l 6%x�׫m3\1jyk �6}gRa�RrVO]9 "?et�J�/�2�/Cj[�xkY[oz7lQ|UMy_9BqŽ)�,!T_�/<��4N�/iWdmRte$`A\*͆1i(ّNdW�'L SΠt~,Tcbɏ�S�7A:duT֤[BZ9RR8ꆪrݨZP�b;faqHJḦ3`\9F�1�;�%E�d�((�:��8 +l�-­)ZR|]f%̓yHH`dqNK�-H dEȸϚz9G_%H;��9=ݑ}r;V� �<# D`9�6o} nA,S5gYSFxĕNGNJ,Ws�*CeVG/���^�}q%it@)i4� =I��v̓8�Wwju%�1_� endstream endobj 20 0 obj 2241 endobj 21 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 12 0 R >> /ProcSet 2 0 R >> /Contents 22 0 R >> endobj 22 0 obj << /Length 23 0 R /Filter /FlateDecode >> stream HWVH��!fɇW4US^ ΛDJ�%WJ¸~"�%ɘlaHxܸqǛf�4&� %w(anoVt�(�^Y�ޒǿoD/(1�+�ڗtMSkb�觿yɢ5o�0 Db�#`CA�3�7̬8 VLM 8~� Dz�E=�mi諶Y%VeՓ�#ۓ*ׄ|߾:�T�z:�kXdRw9Z 9+ɶ䴯ln�<7q4bo=N�$xyFM[1� OK42�Rb�8ϖ�qƩk(ESz*B]kZuǶ)US(!Y]XC`�U�#�p�A΅C ZUv\g�J;Oc`Zmk%aYD>;CmQdo� X>M82?YFOv�,Sz~7�:/jR�Tmҿ}_@NOgKWۊӀ�~D@GIs�z]� ,i$7ꌀ@:wN�"�"\=Sq�$r?V.Og\�9;tedVtsiQ~y_U?I_�1�4�=4� < �V>� T`BI�Nca,P�XJ7 �, U�; ȚW=fP�lIy�8!k �;cl��jeu�#oߚ7@� c23PP:XU)$� S�&1n�=bd�Um�7jb6w� ˓q4E{�˥Vi7My)�%�?fz@aM�7#%6q� �~wy#�"el� �!I�?_C:ylUi*\5E{ywHKiMbx^ea!U�&z�(�31PpsPsaDU< qK,Yַe�.d�1(�xɦeQb�)˜- �;󇛋1�h(,#�.ADW"JdeW�p��:�q�=PsdW!r0M�='�2fzټicWYTv�]xeTnp!Hr�)s]HOP{YYid�[~� @%q"wgȝz�6를1>EB7M=�:q}p �7iH�  l+�\�.Zos1|\ Auo߷qI�7ib�\M�,�EP/Rg[Yɳ�r REdq Qd5^��:rL8dbIF*�1��~�u~^Q%Ʀ΀wqY#K']c+ 7d�6e{BrZ�(M_5a4^߶1eF]ĠA(�P� ��s*Ҕ�o`�,QNIdEe�w�Grɸn�3nxF|ffMW6'Er�'t6�?a; ܙe� BDf�7�dZ� &&1N��=]𙫂t�5nҪϡepQ}�6Ȋ�M_�,PpK.dl,nʽ.i-WҺ> /ProcSet 2 0 R >> /Contents 25 0 R >> endobj 25 0 obj << /Length 26 0 R /Filter /FlateDecode >> stream HWr�8��v�- d��I]Txm 8SkW�,NwsaUpR�2)2B>�(1~D e҄QZ�{xH^w�+Q$�#u<�=4�4b̈́H.H_~�!K'G�Ea �!k�;l9 L$6M�, �?��7x8)2odZUt5VˆOף5vnuג�:L{HۍWG÷DzƩogKH�Xl΅)nj^\��8l-F&� B\T�$G�Q qX�U;n2D#z�[9#�'vTS'tQQM|e%iU�/_#沱r��?Y�@-aYe\ȹ�� n�ѨzG�0�#XZ|o}N�0�D{\w !�aA�<[gY0& L �LbMn�0/n̚w0 kշj8o�-85GRyf[!f� ̝rUPWJlaL�*%^zZ0Ήu5޵=|dk q|fD~j^$�!AbXC7t>;�8|vY@�Z�]eE3IQIrlr,�&|ØV/~:��!Ŧ̷i̩U{ /mmb @w9gg *�W� 8Szm M=g�&L-�3 fT̅�3� QaܼTs:cz� &y3+�շC Y&4c�4ѡH�!M� -p>�~�-G ʊe� 6gjZé�{̺[u?��/�<�1Q"+�/gv%�?z?ph�1�+dt1x՝3�8|e�+hICoNݘ6r֌�4{Fv�ŲJ8�2�|)H+�[^ hጥ=�j�S29A` thl`�>�:�>7@k#_N "׽7f�7ٺ0{ElVg`SOv�5�=i��,!Rg있"bvYabӂ7b1 �dž*0Z��M� 3?� h/�.0~}@\@�w6�0A3BWb wNj04mV. w�2WAj�> 5d��>�';�"�1'S"^��7? dW-#B^zn^p�e4n&n��Q,M5C^k�.�4M�2�+�,{w�1�t�#RxphZ�z� endstream endobj 26 0 obj 1933 endobj 27 0 obj << /Type /Font /Subtype /TrueType /Name /F2 /BaseFont /Verdana /FirstChar 32 /LastChar 255 /Widths [ 352 394 459 818 636 1076 727 269 454 454 636 818 364 454 364 454 636 636 636 636 636 636 636 636 636 636 454 454 818 818 818 545 1000 684 686 698 771 632 575 775 751 421 455 693 557 843 748 787 603 787 695 684 616 732 684 989 685 615 685 454 454 454 818 636 636 601 623 521 623 596 352 623 633 274 344 592 274 973 633 607 623 623 427 521 394 633 592 818 592 592 525 635 454 635 818 1000 636 1000 269 636 459 818 636 636 636 1521 684 454 1070 1000 685 1000 1000 269 269 459 459 545 636 1000 636 977 521 454 981 1000 525 615 352 394 636 636 636 636 454 636 636 1000 545 645 818 454 1000 636 542 818 542 542 636 642 636 364 636 542 545 645 1000 1000 1000 545 684 684 684 684 684 684 984 698 632 632 632 632 421 421 421 421 775 748 787 787 787 787 787 818 787 732 732 732 732 615 605 620 601 601 601 601 601 601 955 521 596 596 596 596 274 274 274 274 612 633 607 607 607 607 607 818 607 633 633 633 633 592 623 592 ] /Encoding /WinAnsiEncoding /FontDescriptor 28 0 R >> endobj 28 0 obj << /Type /FontDescriptor /FontName /Verdana /Flags 32 /FontBBox [ -250 -210 1822 1005 ] /MissingWidth 453 /StemV 92 /StemH 92 /ItalicAngle 0 /CapHeight 1005 /XHeight 503 /Ascent 1005 /Descent -210 /Leading 215 /MaxWidth 1518 /AvgWidth 508 >> endobj 29 0 obj << /Type /Metadata /Subtype /XML /Length 1327 >> stream Adobe Acrobat 2006-09-14T13:56:06Z Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2006-09-14T13:56:38-04:00 2006-09-14T13:56:06Z Office of Chief Counsel, IRS 2006-09-14T13:56:38-04:00 2006-09-14T13:56:38-04:00 Office of Chief Counsel, IRS endstream endobj xref 0 30 0000000000 65535 f 0000000016 00000 n 0000000231 00000 n 0000000279 00000 n 0000000350 00000 n 0000000522 00000 n 0000000634 00000 n 0000001699 00000 n 0000006051 00000 n 0000006072 00000 n 0000006193 00000 n 0000006213 00000 n 0000006234 00000 n 0000007331 00000 n 0000007602 00000 n 0000008703 00000 n 0000008983 00000 n 0000011271 00000 n 0000011293 00000 n 0000011419 00000 n 0000013738 00000 n 0000013760 00000 n 0000013886 00000 n 0000016233 00000 n 0000016255 00000 n 0000016403 00000 n 0000018414 00000 n 0000018436 00000 n 0000019545 00000 n 0000019820 00000 n trailer << /Size 30 /Info 1 0 R /Root 3 0 R /ID[<1c81426386b7ada2de0f7ed5cb4df1ec><78a18122c4bb745dfd2917b618ad6c0b>] >> startxref 21232 %%EOF