That's probably not a sensible proposal except for the purpose of illustrating the arbitrariness of the CBO approach.
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Amended returns are high risk, except for the sole purpose of filing Form 8891 regarding retirement or savings plans by treaty.
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That is, here is a glaring waste of electric power, fully lighting a business through all its nighttime inactivity, every single night, for no purpose at all except to advertise its presence to almost empty midnight streets.
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