But there should be a mechanism in place that ensure that the return on taxpayer investment is considered.

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"Owning property is not the issue, the issue is finding a mechanism for businesses to make a fair return on their investment, " he said.

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This is not a headline grabbing tax increase and there is no mechanism for reporting it on a paystub or a tax return.

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The PTIN is the mechanism that allows the IRS to obtain more complete and accurate information on tax return preparers.

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