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hrblock.laura
http://www.hrblock.com/tax_professionals/laura_haber.html My legal disclaimer: This advice was prepared based on our understanding of the tax law in effect at the time it was written as it applies to the facts that you provided. Any change or addition to those facts could materially and adversely affect our analysis and conclusions, and in that event the analysis should not be relied upon. This advice was not written, and cannot be used, for the purposes of avoiding penalties that may be imposed on the taxpayer by the IRS.