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Tc 12.2459 0 0 12.7 432.9561 620.8 Tm (is )Tj -0.0317 Tc 12.7 0 0 12.7 444.9489 620.8 Tm (not )Tj -0.035 Tc 12.5833 0 0 12.7 464.7436 620.8 Tm (authorized )Tj 12.1434 0 0 12.7 523.136 620.8 Tm (to )Tj -0.021 Tc 12.7 0 0 12.7 67.6689 606.88 Tm (make )Tj -0.035 Tc 12.1695 0 0 12.7 101.3881 606.88 Tm (any )Tj -0.0301 Tc 12.7 0 0 12.7 123.4623 606.88 Tm (adjustments )Tj -0.035 Tc 12.447 0 0 12.7 191.2144 606.88 Tm (to )Tj -0.0294 Tc 12.7 0 0 12.7 204.653 606.88 Tm (the )Tj -0.0336 Tc 1.587 0 Td (taxpayer's )Tj -0.0284 Tc 4.511 0 Td (account )Tj -0.035 Tc 12.0459 0 0 12.7 327.48 606.88 Tm (on )Tj 12.1499 0 0 12.7 344.3001 606.88 Tm (IDRS. )Tj 12.153 0 0 12.7 382.6362 606.88 Tm (See )Tj 12.2309 0 0 12.7 407.1778 606.88 Tm (IRM )Tj /T1_1 1 Tf 0.0079 Tc 12.7 0 0 12.7 432.1582 606.88 Tm (21.3.4.7.2\(4\). )Tj /T1_0 1 Tf -0.035 Tc 12.4756 0 0 12.7 509.1923 606.88 Tm (This )Tj -0.0221 Tc 12.7 0 0 12.7 67.4363 592.96 Tm (limitation )Tj -0.0347 Tc 4.025 0 Td (precludes )Tj -0.035 Tc 11.8456 0 0 12.7 173.6316 592.96 Tm (an )Tj 12.6898 0 0 12.7 190.4206 592.96 Tm (employee )Tj 12.1161 0 0 12.7 245.7263 592.96 Tm (from )Tj -0.0335 Tc 12.7 0 0 12.7 272.5024 592.96 Tm (accepting )Tj 0 Tc 4.309 0 Td (a )Tj -0.035 Tc 12.2873 0 0 12.7 337.056 592.96 Tm (cash )Tj 12.5191 0 0 12.7 365.5125 592.96 Tm (payment, )Tj -0.0318 Tc 12.7 0 0 12.7 417.9424 592.96 Tm (adjusting )Tj -0.035 Tc 12.2603 0 0 12.7 469.1353 592.96 Tm (the )Tj -0.021 Tc 12.7 0 0 12.7 66.893 579.04 Tm (taxpayer's )Tj -0.0316 Tc 4.624 0 Td (account )Tj -0.0319 Tc 3.539 0 Td (to )Tj -0.0258 Tc 1.101 0 Td (reflect )Tj -0.035 Tc 12.4433 0 0 12.7 220.4944 579.04 Tm (the )Tj 12.3939 0 0 12.7 240.4749 579.04 Tm (payment, )Tj 12.1939 0 0 12.7 292.4278 579.04 Tm (and )Tj 12.5726 0 0 12.7 315.5337 579.04 Tm (then )Tj 12.61 0 0 12.7 342.3322 579.04 Tm (converting )Tj 12.4433 0 0 12.7 400.2544 579.04 Tm (the )Tj 12.2873 0 0 12.7 420.576 579.04 Tm (cash )Tj 12.6275 0 0 12.7 449.2703 579.04 Tm (payment )Tj 12.447 0 0 12.7 497.6944 579.04 Tm (to )Tj 12.2603 0 0 12.7 511.1353 579.04 Tm (the )Tj -0.0266 Tc 12.7 0 0 12.7 67.3005 565.12 Tm (employee's )Tj -0.0331 Tc 5.056 0 Td (personal )Tj -0.035 Tc 12.116 0 0 12.7 181.2075 565.12 Tm (use. )Tj 12.5942 0 0 12.7 210.1514 565.12 Tm (The )Tj 12.5332 0 0 12.7 234.7121 565.12 Tm (mandatory )Tj -0.0334 Tc 12.7 0 0 12.7 293.6428 565.12 Tm (separation )Tj -0.0183 Tc 4.667 0 Td (of )Tj -0.0319 Tc 1.02 0 Td (duties )Tj -0.0282 Tc 2.768 0 Td (protects )Tj -0.035 Tc 12.4433 0 0 12.7 447.0544 565.12 Tm (the )Tj 12.367 0 0 12.7 467.1441 565.12 Tm (employee, )Tj -0.0259 Tc 12.7 0 0 12.7 66.653 551.2 Tm (taxpayers )Tj -0.035 Tc 11.8891 0 0 12.7 122.9911 551.2 Tm (and )Tj 12.2603 0 0 12.7 145.8553 551.2 Tm (the )Tj 12.3895 0 0 12.7 165.9734 551.2 Tm (IRS. )Tj EMC /P <>BDC 11.6262 0 0 12.7 67.1147 523.36 Tm (In )Tj -0.033 Tc 12.7 0 0 12.7 80.333 523.36 Tm (those )Tj -0.0346 Tc 2.594 0 Td (locations )Tj -0.0327 Tc 3.93 0 Td (where )Tj -0.0291 Tc 2.868 0 Td (there )Tj -0.035 Tc 12.2526 0 0 12.7 230.7472 523.36 Tm (are )Tj 0 Tc 12.7 0 0 12.7 250.9023 523.36 Tm (a )Tj -0.035 Tc 12.5598 0 0 12.7 260.8322 523.36 Tm (very )Tj -0.0305 Tc 12.7 0 0 12.7 286.3163 523.36 Tm (limited )Tj -0.0349 Tc 3.004 0 Td (number )Tj 0.0006 Tc 3.43 0 Td (of )Tj -0.035 Tc 12.6203 0 0 12.7 381.2214 523.36 Tm (employees, )Tj 12.2459 0 0 12.7 445.916 523.36 Tm (is )Tj -0.0223 Tc 12.7 0 0 12.7 457.6689 523.36 Tm (not )Tj -0.035 Tc 12.5701 0 0 12.7 477.565 523.36 Tm (feasible )Tj 12.1434 0 0 12.7 521.216 523.36 Tm (to )Tj -0.0174 Tc 12.7 0 0 12.7 66.5823 509.44 Tm (accept )Tj -0.035 Tc 12.2873 0 0 12.7 105.936 509.44 Tm (cash )Tj 12.5606 0 0 12.7 134.1516 509.44 Tm (payments. )Tj -0.0311 Tc 12.7 0 0 12.7 196.2772 509.44 Tm (Minimal )Tj -0.0333 Tc 3.528 0 Td (staffing )Tj -0.0348 Tc 3.268 0 Td (at )Tj 0 Tc 1.02 0 Td (a )Tj -0.0301 Tc 0.785 0 Td (location )Tj -0.0262 Tc 3.487 0 Td (generally )Tj -0.029 Tc 4.072 0 Td (necessitates )Tj -0.035 Tc 12.5693 0 0 12.7 471.3514 509.44 Tm (having )Tj -0.0298 Tc 12.7 0 0 12.7 66.1005 495.76 Tm (employees )Tj -0.035 Tc 12.3671 0 0 12.7 127.9091 495.76 Tm (with )Tj 0.0132 Tc 11.9 0 0 11.9 152.4047 495.76 Tm (more )Tj -0.0348 Tc 12.7 0 0 12.7 183.053 495.76 Tm (than )Tj -0.0337 Tc 2.14 0 Td (limited )Tj -0.0334 Tc 2.975 0 Td (authorities. )Tj -0.035 Tc 12.547 0 0 12.7 309.2986 495.76 Tm (Having )Tj 12.0734 0 0 12.7 349.5492 495.76 Tm (an )Tj 12.6308 0 0 12.7 366.1013 495.76 Tm (employee )Tj 12.6547 0 0 12.7 420.9489 495.76 Tm (with )Tj -0.0305 Tc 12.7 0 0 12.7 445.6763 495.76 Tm (limited )Tj -0.035 Tc 12.177 0 0 12.7 483.7393 495.76 Tm (IDRS )Tj -0.0243 Tc 12.7 0 0 12.7 65.8623 481.84 Tm (access )Tj -0.035 Tc 11.9531 0 0 12.7 107.5219 481.84 Tm (in )Tj 0 Tc 12.7 0 0 12.7 119.6223 481.84 Tm [(a )37(T)]TJ -0.035 Tc 12.0529 0 0 12.7 136.8053 481.84 Tm (AC )Tj /T1_1 1 Tf 0.0499 Tc 12.8 0 0 12.8 156.5906 481.84 Tm (of )Tj /T1_0 1 Tf -0.0245 Tc 12.7 0 0 12.7 169.853 481.84 Tm (this )Tj -0.035 Tc 12.6369 0 0 12.7 192.6034 481.84 Tm (size )Tj -0.0322 Tc 12.7 0 0 12.7 217.3228 481.84 Tm (severely )Tj -0.0338 Tc 3.731 0 Td (restricts )Tj -0.035 Tc 12.6263 0 0 12.7 309.5334 481.84 Tm (the )Tj 12.7 0 0 12.7 329.4028 481.84 Tm (services )Tj -0.03 Tc 3.689 0 Td (that )Tj -0.035 Tc 12.0998 0 0 12.7 399.6982 481.84 Tm (can )Tj /T1_1 1 Tf 0.05 Tc 13.6669 0 0 13.1 422.17 481.84 Tm (be )Tj /T1_0 1 Tf -0.035 Tc 12.6133 0 0 12.7 438.9506 481.84 Tm (provided )Tj 12.1434 0 0 12.7 487.856 481.84 Tm (to )Tj -0.0257 Tc 12.7 0 0 12.7 500.9935 481.84 Tm (other )Tj -0.0306 Tc -34.276 -1.077 Td (taxpayers )Tj -0.0348 Tc 4.398 0 Td (at )Tj -0.0237 Tc 1.026 0 Td (that )Tj -0.0324 Tc 1.838 0 Td (locatIon. )Tj -0.035 Tc 12.6114 0 0 12.7 209.9113 468.16 Tm (Therefore, )Tj -0.0241 Tc 12.7 0 0 12.7 268.067 468.16 Tm (it )Tj -0.035 Tc 12.3263 0 0 12.7 277.5663 468.16 Tm (seems )Tj 12.5804 0 0 12.7 315.8349 468.16 Tm (reasonable )Tj 12.6677 0 0 12.7 377.9332 468.16 Tm (that )Tj 12.4433 0 0 12.7 400.9744 468.16 Tm (the )Tj -0.0341 Tc 12.7 0 0 12.7 421.0289 468.16 Tm (Service )Tj -0.035 Tc 12.6704 0 0 12.7 464.0226 468.16 Tm (accept )Tj 12.1668 0 0 12.7 502.4174 468.16 Tm (cash )Tj -0.0315 Tc 12.7 0 0 12.7 65.7489 454.24 Tm (payments )Tj -0.0248 Tc 4.375 0 Td (only )Tj /T1_1 1 Tf 0.0041 Tc 13.8 0 0 13.8 146.4924 454.24 Tm (at )Tj /T1_0 1 Tf -0.0199 Tc 12.7 0 0 12.7 159.293 454.24 Tm (the )Tj -0.0346 Tc 1.605 0 Td (TACs )Tj -0.035 Tc 12.6547 0 0 12.7 213.3489 454.24 Tm (with )Tj -0.0315 Tc 12.7 0 0 12.7 238.1972 454.24 Tm (greater )Tj -0.035 Tc 12.6857 0 0 12.7 279.0029 454.24 Tm (staffing. )Tj 12.3013 0 0 12.7 327.2735 454.24 Tm (The )Tj 11.9497 0 0 12.7 351.5056 454.24 Tm (IRM )Tj -0.0309 Tc 12.7 0 0 12.7 376.307 454.24 Tm (incorporates )Tj -0.0308 Tc 5.419 0 Td (this )Tj -0.035 Tc 12.3642 0 0 12.7 467.7591 454.24 Tm (reasoning )Tj 12.4988 0 0 12.7 65.3845 440.56 Tm (and )Tj 12.692 0 0 12.7 89.3824 440.56 Tm (authorizes )Tj 12.2603 0 0 12.7 147.5353 440.56 Tm (the )Tj -0.0301 Tc 12.7 0 0 12.7 167.9461 440.56 Tm (Director, )Tj -0.035 Tc 12.4368 0 0 12.7 216.8939 440.56 Tm (Field )Tj 12.693 0 0 12.7 245.5256 440.56 Tm (Assistance )Tj 0.0013 Tc 12.7 0 0 12.7 306.1135 440.56 Tm (or )Tj -0.035 Tc 12.4433 0 0 12.7 320.3344 440.56 Tm (the )Tj 12.3167 0 0 12.7 340.0854 440.56 Tm (Area )Tj -0.0272 Tc 12.7 0 0 12.7 368.8261 440.56 Tm (Director )Tj -0.035 Tc 12.447 0 0 12.7 413.4544 440.56 Tm (to )Tj -0.0235 Tc 12.7 0 0 12.7 426.8373 440.56 Tm (grant )Tj 0 Tc 2.418 0 Td (a )Tj -0.035 Tc 12.6208 0 0 12.7 467.6306 440.56 Tm (deviation )Tj -0.0326 Tc 12.7 0 0 12.7 65.0047 426.64 Tm (from )Tj -0.0335 Tc 2.203 0 Td (accepting )Tj -0.035 Tc 12.4078 0 0 12.7 147.2146 426.64 Tm (cash )Tj -0.0342 Tc 12.7 0 0 12.7 176.1489 426.64 Tm (payments )Tj -0.035 Tc 12.1434 0 0 12.7 231.776 426.64 Tm (to )Tj 0 Tc 12.7 0 0 12.7 244.7107 426.64 Tm (T)Tj -0.035 Tc 12.1383 0 0 12.7 251.7653 426.64 Tm (ACs )Tj 12.2233 0 0 12.7 277.6693 426.64 Tm (with )Tj 12.6665 0 0 12.7 302.1248 426.64 Tm (fewer )Tj -0.03 Tc 12.7 0 0 12.7 334.493 426.64 Tm (that )Tj -0.035 Tc 12.6164 0 0 12.7 357.5335 426.64 Tm (three )Tj 12.57 0 0 12.7 388.1819 426.64 Tm (employees. )Tj EMC /P <>BDC -0.0229 Tc 12.7 0 0 12.7 64.4707 399.28 Tm (The )Tj -0.035 Tc 12.6181 0 0 12.7 89.3814 399.28 Tm (exception )Tj 12.6133 0 0 12.7 143.7506 399.28 Tm (provided )Tj -0.0104 Tc 12.7 0 0 12.7 192.6846 399.28 Tm (for )Tj -0.035 Tc 12.4078 0 0 12.7 210.5746 399.28 Tm (cash )Tj 12.4817 0 0 12.7 239.2732 399.28 Tm (payments )Tj 12.3942 0 0 12.7 294.1057 399.28 Tm (at )Tj 12.5949 0 0 12.7 307.0838 399.28 Tm (small )Tj 12.505 0 0 12.7 337.8321 399.28 Tm (TACs )Tj 11.8748 0 0 12.7 371.5234 399.28 Tm (is )Tj 12.6454 0 0 12.7 383.5136 399.28 Tm (reasonable, )Tj 12.6791 0 0 12.7 449.2712 399.28 Tm (but )Tj 12.3596 0 0 12.7 469.0552 399.28 Tm (care )Tj 12.4555 0 0 12.7 495.1137 399.28 Tm (needs )Tj -0.0319 Tc 12.7 0 0 12.7 64.253 385.6 Tm (to )Tj -0.035 Tc 11.9408 0 0 12.7 78.4856 385.6 Tm (be )Tj 12.4306 0 0 12.7 94.9745 385.6 Tm (taken )Tj 12.447 0 0 12.7 127.1344 385.6 Tm (to )Tj 12.6791 0 0 12.7 140.5007 385.6 Tm (ensure )Tj -0.0237 Tc 12.7 0 0 12.7 180.653 385.6 Tm (that )Tj -0.035 Tc 12.6263 0 0 12.7 204.1734 385.6 Tm (the )Tj 12.5577 0 0 12.7 224.262 385.6 Tm (exception )Tj 12.4067 0 0 12.7 278.2728 385.6 Tm (does )Tj -0.0317 Tc 12.7 0 0 12.7 307.4289 385.6 Tm (not )Tj -0.035 Tc 12.3934 0 0 12.7 327.5967 385.6 Tm (become )Tj 12.4433 0 0 12.7 372.6544 385.6 Tm (the )Tj 12.3442 0 0 12.7 392.6395 385.6 Tm (rule. )Tj -0.032 Tc 12.7 0 0 12.7 422.5507 385.6 Tm (That )Tj -0.035 Tc 11.8819 0 0 12.7 450.2433 385.6 Tm (is, )Tj 12.6263 0 0 12.7 465.0534 385.6 Tm (the )Tj 12.4127 0 0 12.7 485.1127 385.6 Tm (Service )Tj -0.0228 Tc 12.7 0 0 12.7 64.1712 371.92 Tm (cannot )Tj -0.0317 Tc 3.138 0 Td (eliminate )Tj -0.035 Tc 12.692 0 0 12.7 155.2671 371.92 Tm (its )Tj -0.0238 Tc 12.7 0 0 12.7 170.0335 371.92 Tm (obligation )Tj -0.035 Tc 12.447 0 0 12.7 225.2944 371.92 Tm (to )Tj 12.583 0 0 12.7 238.9036 371.92 Tm (accept )Tj 12.2873 0 0 12.7 276.816 371.92 Tm (cash )Tj -0.001 Tc 12.7 0 0 12.7 305.2447 371.92 Tm (for )Tj -0.035 Tc 12.4433 0 0 12.7 322.4944 371.92 Tm (the )Tj 12.6275 0 0 12.7 342.4703 371.92 Tm (payment )Tj 0.0384 Tc 12.7 0 0 12.7 390.8335 371.92 Tm (of )Tj -0.0332 Tc 1.063 0 Td (taxes )Tj -0.035 Tc 12.3742 0 0 12.7 436.7971 371.92 Tm (by )Tj 12.6688 0 0 12.7 452.7631 371.92 Tm (staffing )Tj 12.2603 0 0 12.7 493.8553 371.92 Tm (the )Tj 0 Tc 12.7 0 0 12.7 63.7507 358 Tm (T)Tj -0.035 Tc 12.5342 0 0 12.7 71.5255 358 Tm (ACs )Tj /T1_1 1 Tf -0.0187 Tc 14.2 0 0 14.2 97.952 358 Tm (so )Tj /T1_0 1 Tf -0.0237 Tc 12.7 0 0 12.7 113.693 358 Tm (that )Tj -0.035 Tc 12.2726 0 0 12.7 137.0373 358 Tm (no )Tj -0.0336 Tc 12.7 0 0 12.7 153.6912 358 Tm (centers )Tj -0.035 Tc 12.6974 0 0 12.7 196.5489 358 Tm (have )Tj -0.0306 Tc 12.7 0 0 12.7 226.2028 358 Tm (sufficient )Tj -0.035 Tc 12.6497 0 0 12.7 276.2299 358 Tm (personnel )Tj 12.447 0 0 12.7 331.6144 358 Tm (to )Tj 12.6704 0 0 12.7 344.9826 358 Tm (accept )Tj 12.2873 0 0 12.7 383.376 358 Tm (cash )Tj 12.6164 0 0 12.7 411.8305 358 Tm (payments. )Tj EMC /P <>BDC 0.0111 Tc 12.7 0 0 12.7 64.2047 330.88 Tm (If )Tj -0.035 Tc 12.0434 0 0 12.7 74.1018 330.88 Tm (you )Tj 12.4601 0 0 12.7 96.9536 330.88 Tm (have )Tj 11.9472 0 0 12.7 126.1105 330.88 Tm (additJonal )Tj -0.0277 Tc 12.7 0 0 12.7 180.586 330.88 Tm (questions )Tj -0.035 Tc 12.6777 0 0 12.7 235.5537 330.88 Tm (or )Tj -0.0228 Tc 12.7 0 0 12.7 248.8447 330.88 Tm (further )Tj -0.035 Tc 12.5368 0 0 12.7 286.8931 330.88 Tm (concerns, )Tj 12.5294 0 0 12.7 341.7522 330.88 Tm (please )Tj -0.0275 Tc 12.7 0 0 12.7 379.7712 330.88 Tm (contact )Tj -0.035 Tc 12.2254 0 0 12.7 422.1582 330.88 Tm (me )Tj 0.0013 Tc 12.7 0 0 12.7 441.9535 330.88 Tm (or )Tj -0.035 Tc 12.4181 0 0 12.7 456.14 330.88 Tm (Joanne )Tj -0.0312 Tc 12.7 0 0 12.7 63.7972 316.96 Tm (Minsky )Tj 0.0195 Tc 3.187 0 Td (of )Tj -0.035 Tc 12.1973 0 0 12.7 117.8388 316.96 Tm (my )Tj -0.0178 Tc 12.7 0 0 12.7 136.9228 316.96 Tm (staff )Tj -0.0348 Tc 2.039 0 Td (at )Tj -0.0344 Tc 1.06 0 Td (202-622-5777. 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