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Form 8379 Lowell Massachusetts: What You Should Know

Phase I—Identification of tax units, historical, cultural, economic, economic and geographic units in the state, and mapping of the land area with the property records and other data necessary. 2. Phase II—Identification of areas (land area, historic, cultural, economic, economic, cultural, economic, historical, geographical, or geographic, political, economic, and geographical—any combination thereof) and mapping of properties with the same characteristics. 3. Phase III—Identification of tax units (those identified in Phase Two as well as those identified in Phase One) for which non-taxability was determined for purposes of the definition of nondebtor spouse. The tax units identified by the third-year study are presented in Table 3. Determination of tax ability is an analytical task. The task of determining what may be considered an overpayment is not one to be undertaken by tax professionals but is a task made possible by the work of tax professionals, including tax preparers. In making this determination, as in all cases of disputed taxes, tax professionals have the right to examine all available materials, including all data, which are relevant to the determination and to seek the advice of an experienced tax or economic analyst. The final assignment to an analyst will always be in the hands of, and can only be influenced by, the professional. The analysis, determination, and allocation processes for a claim under sections 6013, 7013 and 7015, will be carried out by the assessor of the local unit of taxation. If the assessment has not been completed and the tax liability determined, the tax administrator for the local unit will make the determination.

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