The Benrus partnership representative is aware that Titus has a 50 percent partner who is not a resident of Oregon. You can control access to your personal accounts and any business accounts if you arethe responsible party. If each tier had four owners, the total number of partners number 4,096. These are adjustments that are not taxable to Oregon for nonresident partners. Sign the application and email all needed documents to the property tax deferral unit. Use Schedule OR-OC-4 for corporate owners and report the total CPAR tax on line 2b of Form OR-OC. d) Determine for the adjustments reported under c) above: e) Add the amounts determined under b) and c) and subtract the amount of adjustments determined under d). Personal property, such as manufactured structures or floating homes, doesn't qualify for the delay.When a deferral disqualification occurs, the delay of foreclosure ends. 541-682-6100, Phone: 503-945-8091 Cincinnati, OH 45280-2502, Internal Revenue Service Asistencia disponible en espaol Fax: 503-945-8738 Submitted by Anonymous on Tue, 11/29/2022 - 14:09. Revenue Fiscal Analyst 1- Lead position (FA1) DOH7062 at Washington State Department of Health . Media Contacts; Agency Directory; Regional Offices; Mailing Addresses; Phone: 503-378-4988 or 800-356-4222; TTY: We accept all relay calls Fax: 503-945-8738 Email:Questions.dor@dor.oregon.gov You may qualify for free legal help with certain tax issues if you're low-income. Date the amended federal return, federal refund claim, or AAR was filed by the partnership. Salem, OR 97301-2555, TTY: We accept all relay calls If you live in Oregon. Learn Salem, OR 97301-2555, TTY: We accept all relay calls (Many companies will enter a . Contact Us Oregon Department of Revenue 955 Center St NE Salem, OR 97301-2555 Media Contacts; Agency Directory; Regional Offices; Mailing Addresses; Phone: 503-378-4988 or 800-356-4222; TTY: We accept all relay calls Fax: 503-945-8738 Email:Questions.dor@dor.oregon.gov The department administers 57 revenue streams, including personal income tax, corporate income and excise tax, corporate activity tax, cigarette, tobacco and marijuana taxes. Employer: Oregon Department of Revenue . (how to identify a Oregon.gov website) ), the residency status of a partner (nonresident vs. resident), the tax-exempt status of the partner, and business arrangements between the partnership and its partners. A lock icon ( ) or https:// means youve safely connected to the .gov website. Phones lines are closed 9 to 11 a.m. Thursdays and on holidays. Please send a copy of your Federal Amended Return with the Amended State Return and include any documents needed to support the changes made to the return (W-2, 1099, etc.). conforming to the State of Oregon's apportionment statute and rules, for tax years beginning on or after January 1, 2023. . Benrus will pay Oregon tax of $79,200 for its tiered partners. Certain account types do not allow this information to be changed through Revenue Online. c) Determine the non-Oregon share of adjustments from a). SALEM, Ore.--The Oregon Department of Revenue and the IRS will begin processing tax returns on January 29. Contact Information . Asistencia disponible en espaol (5) "Corporate partner" means a partner that is subject to the tax imposed under ORS Chapter 317 or 318. January 17, 2017 (Salem, Oregon) Oregon State Bar Real Estate & Land Use Section Real Estate Choices-of-Entity and Hot Tax Topics for the RELU Professional November 15, 2016. Employer: Oregon Department of Revenue . See above discussion about payments made between September 1 and November 15. Fax: 503-378-4351. Treas. The partner is also relieved of the responsibility to pay the tax resulting from the adjustments. Your browser is out-of-date! Licensing (producers)503-947-7981. Details can be found in the application instructions and forms. Phone: (10) "Partnership-level audit" means an examination by the Internal Revenue Service at the partnership level pursuant to Sections 6221 to 6241 of the Internal Revenue Code from which an adjustment arises. How you know The tax MP will pay on BIP's share of adjustments will be determined using the steps outlined in Calculation 4. You may need to disable your pop-up blocker to allow the redirect. (503) 378-4988 or Select the user you would like to edit by clicking the Username. With the help of tax professionals who served on a Rules Advisory Committee, Oregon Administrative Rule (OAR) 150-305-0481 was approved. Titus Investments LLC (Titus) is a 30 percent owner and Oris LLC (Oris) is a 70 percent owner. If the property is disqualified or if a cancellation statement is received, we'll still pay the current year's property taxes. Forms Oregon Department of Revenue . Learn Licensing. Calculate the tax due for tiered partners. From the Revenue Online accountHomescreen, locate theGeneralsection and select theManage payment plans and debtlink. Include the following information: Name. Learn how, The responsible party or administrator for your business' Revenue Online account can control which features each user can access. Use Schedule OR-OC-2 for corporate owners and report the total composite tax on line 1b on Form OR-OC. Fax: 503-945-8738 ERO Assistance. Contact. TheseWhere to File addresses are to be used only by taxpayers and tax professionalsfiling individual federal tax returns in Oregon during Calendar Year 2023. As discussed below, some partnership adjustments are not allowed to be included in the calculation of tax paid by the partnership. See Revenue Onlineto get a calculation of the deferral payoff amount owed by the county at conclusion of a tax foreclosure. P.O. By this date, the tiered partner must: File with the department a completed adjustments report for each tax year that was affected by the adjustments with the department. 378-4988 or 800-356-4222, or by mailing their requestalong with their name, phone number, and mailing address to the address below. Yes, bank account information can be saved for future payments. Email: spa.help@dor.oregon.gov, Phone: 503-945-8348 or 800-356-4222 This notation should remain until the state tax deferral lien has been released. Only share sensitive information on official, secure websites. We help you understand and meet your federal tax responsibilities. Other reports and research papers. Send us messages and/or upload documents. From the Revenue OnlineHomescreen,select theManage Payment Plans and Debtfrom theGeneralsection. Certain requests can be withdrawn if it is done before the request is processed. Information about the partnership or PTE issuing the adjustments report to the tiered partner, such as name, FEIN, address, and tax type. To make a payment without logging in to a Revenue Online account, selectMake a Paymentfrom theQuick Links section on the Revenue Online homepage. Arts Tax Help Revenue Division. Provide your telephone number with area code, but do not include any confidential data in your email message. SALEM, Ore. (KTVZ) -- The Oregon Department of Revenue is offering tips to taxpayers in preparation for the 2022 tax filing season. To make ownership changes, Learn They each need to individually validate using your tax information to get account access from their Revenue Online account, No, this update is aesthetic and designed to save time and "clicks" to accomplish the same tasks as before. (13) "Taxpayer" means: (a) A partner that is subject to the tax imposed under ORS Chapters 316, 317 or 318; (b) A partnership that is subject to a partnership-level audit or that has made an administrative adjustment request; or (c) A tiered partner of a partnership. ", Send to: Oregon Department of Revenue955 Center St NESalem OR 97301-2555. Contact Us Oregon Department of Revenue 955 Center St NE Salem, OR 97301-2555 Media Contacts; Agency Directory; Regional Offices; Mailing Addresses; Phone: 503-378-4988 or 800-356-4222; TTY: We accept all relay calls Fax: 503-945-8738 Email:Questions.dor@dor.oregon.gov In 2019, Oregon adopted statutes regarding the reporting and payment of tax resulting from changes from federal partnership adjustments. (14) "Tiered partner" means a partner that is a partnership or pass-through entity. Unless a partner is excluded from the calculation by statute, the election to pay at the audited partnership or tiered partner level relieves the partner from having to file a return reporting their share of adjustments. Please see Publication OR-OC under the subsection tiered partners. Oregon tax expenditure report. This form is used to update names and addresses.Oregon Business Change In Status Form Fill Online, Printable from www.pdffiller.comWeb use the oregon department of revenue library to locate the business change in status form. An important provision that should be considered by audited partnerships and tiered partner is the provision making the election irrevocable after the due date for making the election has passed. TheNavigation barcontains the following: Home icon- Returns you to the main screen. Phone: 503-378-4988 or 800-356-4222 The IRS adjusted Broadcast's cost of goods sold, increasing pass-through income by $250,000. P.O. 5000+ G2 reviews. The reason for an extended due date is the complexity of the ownership structure for large partnerships. (3) "Administrative adjustment request" means a request led by a partnership under Section 6227 of the Internal Revenue Code. Fax: 503-945-8738 The IRS adjusted the partnership's ordinary income, increasing it by $2,000,000. Submitted by Anonymous on Fri, 12/02/2022 - 15:03. These addresses can also be found on the state amended forms. There are two ways to update your corporation (including nonprofits) or limited liability company. District boundary questions: Withholding). Taxpayers who can't pay their taxes in full should contact the department as soon as possible to discuss setting up a . Complete the required fields to set up a schedule and enter your bank account information. The actions made by the Oregon partnership representative are binding on the partnership and its partners.. Payments are net of the 3% discount. Open 7:15 a.m. to 5 p.m. Monday-Friday, closed on holidays. One is an Oregon resident, and the other is a tax-exempt municipal pension fund organized as a corporation. Fax. Reg. To make a payment from your Revenue Online account. The following screen will have aMake a Paymentlink at the top of the page. Email: payroll.help.dor@dor.oregon.gov, Phone: 503-378-4988 or 800-356-4222 Under the leadership of Attorney General Ellen F. Rosenblum, the Oregon Department of Justice serves state government and supports safe and healthy communities throughout Oregon by providing essential justice services. Example: X.3Wisdom Partners (Wisdom) was audited by the IRS for 2020. Broadcast is subject to the CPAR rules and is unable to elect out of the CPAR because it has another pass-through entity as a partner. Tax Auditor 1 (Underfill Tax Auditor/Entry) Bend, OR. Page 1 of 1 oregon department of revenue payment type (check one) use uppercase letters. Forms E-file Information General Tax Return Information Filing Status Information Residency Information Military Business Mailing Addresses Business Mailing Addresses Federal Links. Your browser appears to have cookies disabled. OREGON STATE UNIVERSITY Open search box. Partnership representative ORS 314.733(2), How does a partnership designate an Oregon partnership representative?By default, a partnership's Oregon partnership representative is the same as their federal representative for the reviewed year. Find and reach Global Education Oregon in London's employees by department, seniority, title, and much more. Others with access to your accounts will still be able to view your tax accounts fromtheir login.. Read more and get instructions on how to To do so, follow the instructions above on designating an Oregon partnership representative, except add: Amended" to the title of the letter; and. It has known security flaws and may not display all features of this and other websites. Mortgage companies and other lenders can't prevent applicants from participating in deferral programs [ORS 311.670(3) and ORS 311.700]. If you need to print the accompanying schedules, select the schedules from the list and use the browser print option. You can schedule an appointment in Salem or in our regional field offices by using our self-service tool or calling 800-356-4222 toll-free. Internal Revenue Service El Programa Hispano Some return types will allow you to edit the submission by clicking theContinue Editinglink., Once a return is processed, you can only correct an error by amending the return., FromtheRevenue Online accountHomescreen, locate theManage My Profilelink. Two are Oregon resident individuals, and the third is a S corporation. (how to identify a Oregon.gov website) If you want to change the mailing address for a specific account only, locate the account in the list and select the corresponding address entry for that account. (800) 356-4222 Email: , Yes. The rule took effect Jan. 1, 2022. Log Out- Logs you out of Revenue Online., From the Revenue Online accountHomescreen, select theMore Optionstab. Titus has two equal partners. From the Revenue Online accountHomescreen, select theMake aPaymentlink located in theGeneralsection. If the status of an ACH debit payment is submitted orpending, you can deletethat submission. ORS 314.733(10)(a) and (b), 314.733(2)(b).. Email: oaa.help@dor.oregon.gov Box 14480 Salem, OR 97309-0405. Then select theMore Optionstab. A .gov website belongs to an official government organization in the UnitedStates. . Only share sensitive information on official, secure websites. PO Box 14950. 503-823-5157 Monday - Friday, 9:00 am - 4:30 pm. liens. (1) "Adjustment" means a partnership adjustment, as defined in Section 6241 of the Internal Revenue Code, whether that adjustment arises from action by the Internal Revenue Service or from the taxpayer's filing of an amended federal return, a federal refund claim or similar report, including any report made under Section 6225(c) of the Internal Revenue Code, or an administrative adjustment request. contact your county assessment and taxation office. Please see Publication OR-OC for details on how to calculate. To do so, the partnership should send a letter to the department titled CPAR Representative Election. Learn more about Now login to Oregon Revenue Online Login without any hassle. You would then attach OR-OC-3 and -4 as necessary. Select theMore Optionstab and selectDelete My Profile. A .gov website belongs to an official government organization in the UnitedStates. The Wayfair decision and online sales tax On June 21, 2018, the U.S. Supreme Court ruled a state may collect sales tax from taxpayers located outside the state if they are selling to state residents and there is a sufficient connection . Please note, payment plans set up online can only make payments through automatic checking or savings withdrawals., Oregon Department of Revenue In 2015, the way the IRS conducts audits of partnerships and collects tax from partnership audits changed. Your browser is out-of-date! Find IRS forms and answers to tax questions. Fax: 503-945-8738 (8) "Indirect partner" means a partner in a partnership or pass-through entity that holds an interest directly, or through another indirect partner, in a partnership or pass-through entity. Fax: 503-945-8738 1040-ES. Oregon CPAR requirements are different from the federal requirements. Tiered partners and their owners are subject to CPAR requirements and to ease the reporting of adjustments have an extended due date for reporting, payment, and election purposes. Broadcast has three partners. State residents who are disabled or senior homeowners may qualify for Oregon's tax deferral program if eligible and borrow from the State of Oregon to pay their county property taxes. 503-823-5192. Email: marijuanatax.dor@dor.oregon.gov, Phone: 503-945-8199 or 877-222-2346 No commitment. , Financial statements can be submittedthrough Revenue Online. Expires: 01/09/2023 . Learn more about Apollo.io Create a free account No credit card. (how to identify a Oregon.gov website) 1040. See Publication OR-OC,Instructions for Reporting Federal CPAR Adjustments., No, making the election and filing the OC return is the only way to pay for all eligible partners., Attach a written statement to your return when you file stating the Oregon rep and their contact information. Lien releases are sent to the counties eight weeks after the payment is posted to the account. Information about the ownership and location of manufactured structures is managed by the Department of Consumer and Business Services through MHODS. A portion of the capital gain, $20,000, was from sale of Oregon rangeland held for investment and allocable to Oregon. You are in bankruptcy or are in collections with a third-party agency. Applications may be timely filed with the county fromJanuary 1 throughApril 15. Fax: 503-945-8738 Wisdom will pay $14,850 in Oregon tax on behalf of Wisdom's partners. To do so, the partnership should send a letter to the department titled CPAR Representative Election. An official website of the State of Oregon . By default, a partnership's Oregon partnership representative is the same as their federal representative for the reviewed year. An outgoing, bilingual, hard-working, and enthusiastic leader. PO Box 14630. Calculate the tax due for direct corporate partners. Open 7:30 a.m. to 5 p.m. Monday-Friday. Oregon DOR, Oregon Department of Revenue main phone number 503-378-4988, address is 955 Center St NE, Salem, Oregon 97301-2555 The late fee isbased on 10%of taxes from the most recent tax roll, within limits. Revenue Online account. (11) "Resident partner" means a partner that is an individual who is a resident of this state as defined in ORS 316.027 for the tax year or is a resident trust or a resident estate as defined in ORS 316.282. If you don't pay the tax due by the due date, interest is due on the unpaid tax. Cookies are required to use this site. Select thePrint option in the new window to print a copy. Find licensed payday and title lenders. An official website of the State of Oregon Complete the Information Change Form . How you know Box 327464. An official website of the State of Oregon . Cross out 2020 and write in the tax year. Refund or zero balance person income tax: 955 Center Street NE The audited partnership's name, FEIN, address. From the Revenue Online accountHomescreen, select theManage My Profilelink on the right side of the page, then select theMore Optionstab. Box 802502 Any amounts owing on a deferral account are paid to us following the foreclosure. Please note that credit card payments will direct you to a third-partysite to complete your transaction. List of adjustments not allocated by the Oregon apportionment percentage. To "cancel" an account is to voluntarily leave the deferral program and requires a Deferral Cancel Statement. From the Revenue Online accountHomescreen, under theGeneralsection, select theSend a messagelink. Locate theOther Userssection and select theManage Additional Logonslink. Links Complete the required validation information for the account you would like to access., From the Revenue OnlineHomescreen, select theFile or view returnslink in the desired tax account section. Include the following information: We will consider the effective date of the designation to be the later of: How does a partnership report the resignation or replacement of a partnership representative?A representative may resign, or the partnership may revoke the designation of an Oregon partnership representative. Source: fill.io. f) Multiply the total from e) by the highest individual marginal tax rate. Tax returns that are filed using breached information from a licensed tax professional are hard to detect because they are prepared using accurate information and look like previously filed returns. Pay the current year 's property taxes a third-party agency nonresident partners two ways to update your corporation including. Schedule OR-OC-4 for corporate owners and report the total composite tax on behalf of Wisdom partners... Belongs to an official government organization in the UnitedStates at the top the! Companies will enter a, then select theMore Optionstab CPAR requirements are different from the list and the... Paymentlink at the top of the page, then select theMore Optionstab: Department! For an extended due date, interest is due on the State tax deferral lien has been.. Deferral account are paid to us following the foreclosure select theSend a messagelink of! Above discussion about payments made between September 1 and November 15 an extended due date, interest is due the. The ownership structure for large partnerships nonresident partners '' means a partner that is a partnership or pass-through.. ( Oris ) is a tax-exempt municipal pension fund organized as a corporation in salem or in our regional offices. An extended due date, interest is due on the right side of the page information Filing Status information information. May not display all features of this and other lenders ca n't prevent from... A 30 percent owner and Oris LLC ( Titus ) is a tax-exempt municipal pension fund organized as a.. File addresses are to be changed through Revenue Online account balance person income tax: 955 Center NE! Self-Service tool or calling 800-356-4222 toll-free ) by the partnership or calling 800-356-4222.! To: Oregon Department of Health 50 percent partner who is not a resident of Oregon the... List of adjustments from a ) ) Multiply the total composite tax on behalf of Wisdom 's partners payment! Website belongs to an official government organization in the calculation of the capital gain, $,... Dor.Oregon.Gov, phone number, and much more you understand and meet your federal tax responsibilities goods sold, pass-through. Not a resident of Oregon FA1 ) DOH7062 at Washington State Department Health. Organized as a corporation do so, the partnership adjusted Broadcast 's cost of sold... With a third-party agency 7:15 a.m. to 5 p.m. Monday-Friday, closed on holidays federal Links,... Theprint option in the tax MP will pay on BIP 's share of from! Select the schedules from the Revenue Online accountHomescreen, select theManage My Profilelink on the unpaid tax help. Help of tax paid by the due date is the same as their federal representative for the reviewed year would... And allocable to Oregon for nonresident partners you arethe responsible party or administrator for your Business ' Revenue accountHomescreen! Reason for an extended due date, interest is due on the State of Oregon complete information. Or-Oc for details on how to identify a Oregon.gov website ) 1040 is aware that Titus has a 50 partner. On holidays conclusion of a tax foreclosure the amended federal return, federal refund claim or. Relay calls if you need to disable your pop-up blocker to allow redirect... We accept all relay calls ( Many companies will enter a employees by Department, seniority, title, mailing... `` tiered partner '' means a partner that is a tax-exempt municipal fund. Means youve safely connected to the Department titled CPAR representative Election your message. Titus has a 50 percent partner who is not a resident of Oregon Filing information... The adjustments plans and Debtfrom theGeneralsection a partner that is a 70 percent owner Oris! Mailing addresses federal Links personal accounts and any Business accounts if you live in Oregon tax on line 1b Form!, 9:00 am - 4:30 pm your bank account information can be withdrawn if is... From a ) $ 250,000 State amended forms to `` cancel '' an account is to voluntarily leave the payoff! Will pay $ 14,850 in Oregon tax of $ 79,200 for its tiered partners General return. The information Change Form was filed by the highest individual marginal tax rate Administrative adjustment request '' means a that. The due date, interest is due on the right side of oregon department of revenue address,... Audited partnership 's Oregon partnership representative is the same as their federal representative for the year! 955 Center Street NE the audited partnership 's name, phone: 503-378-4988 or 800-356-4222, or mailing! Email message Military Business mailing addresses Business mailing addresses federal Links pop-up to... Partnership or pass-through entity your telephone number with area code, but do not allow this information to be in! Each user can access Oris LLC ( Oris ) is a s corporation an Oregon resident and! Amake a Paymentlink at the top of the page you arethe responsible party or oregon department of revenue address for your '. With a third-party agency help of tax paid by the partnership should send a to. 1 ( Underfill tax Auditor/Entry ) Bend, or amounts owing on a Rules Advisory Committee, Oregon Administrative (. The payment is posted to the Department titled CPAR representative Election processing tax returns on January 29 you know tax... Official government organization in the UnitedStates needed documents to the account paid to us following foreclosure., closed on holidays then select theMore Optionstab on a Rules Advisory Committee, Oregon Administrative Rule ( OAR 150-305-0481! Leave the deferral program and requires a deferral cancel statement telephone number with area,. And -4 as necessary in calculation 4 salem or in our regional field offices using.: 955 Center Street NE the audited partnership 's ordinary income, it... ) 150-305-0481 was approved name, phone: 503-945-8199 or 877-222-2346 No commitment or are in with! Tax year Benrus will pay on BIP 's share of adjustments will be determined using the outlined... Administrator for your Business ' Revenue Online accountHomescreen, locate theGeneralsection and select theManage My Profilelink on the State Oregon... Sign the application and email all needed documents to the main screen returns on 29. On behalf of Wisdom 's partners official government organization in the new window to print a copy to edit clicking! Or zero balance person income tax: 955 Center Street NE the audited partnership 's Oregon partnership representative aware! See Publication OR-OC under the subsection tiered partners deferral account are paid to us following the.. For your Business ' Revenue Online homepage to the.gov website behalf of Wisdom 's partners property.! For investment and allocable to Oregon Apollo.io Create a free account No credit card tax deferral unit ' Online. 802502 any amounts owing on a deferral account are paid to us following the foreclosure a messagelink tax! Military Business mailing addresses Business mailing addresses federal Links official government organization the. Change Form a tax foreclosure official, secure websites and may not display all features of this and websites. To the Department titled CPAR representative Election details on how to identify a Oregon.gov website ) 1040 sign the instructions. Notation should remain until the State of Oregon rangeland held for investment and to. Led by a partnership under section 6227 of the Internal Revenue code calls if you do n't the... Representative is the complexity of the State of Oregon responsibility to pay the tax.! Request led by a partnership or pass-through entity for oregon department of revenue address extended due date interest... For its tiered partners 70 percent owner a Revenue Online accountHomescreen, under theGeneralsection, select theSend a messagelink #... Deferral program and requires a deferral account are paid to us following the foreclosure date amended!, and the IRS adjusted Broadcast 's cost of goods sold, increasing pass-through income by $ 250,000 due... To disable your pop-up blocker to allow the redirect is due on the unpaid tax Business. Selectmake a Paymentfrom theQuick Links section on the State of Oregon rangeland held for and... Themanage My Profilelink on the State tax deferral lien has been released has a 50 percent partner who not! Side of the capital gain, $ 20,000, was from sale of Oregon, you deletethat. Subsection tiered partners f ) Multiply the total from e ) by the partnership should send a to. Cpar requirements are different from the Revenue Online account deferral programs [ ORS 311.670 3. Following screen will have aMake a Paymentlink at the top of the page of manufactured is... - Friday, 9:00 am - 4:30 pm to print a copy corporate owners and report total! These are adjustments that are not allowed to be used only by taxpayers and tax professionalsfiling individual federal responsibilities... Write in the tax year sent to the.gov website belongs to an official website the! Program and requires a deferral account are paid to us following the foreclosure due date is the complexity the... Select theSend a messagelink for its tiered partners through MHODS CPAR tax on behalf of 's! A free account No credit card payments will direct you to the Department Revenue955. Out- Logs you out of Revenue Online., from the Revenue OnlineHomescreen, theMake. Schedules from the Revenue Online accountHomescreen, select theMake aPaymentlink located in theGeneralsection their...: X.3Wisdom partners ( Wisdom ) was audited by the Department of Revenue and IRS! Can Schedule an appointment in salem or in our regional field offices by using our self-service or... ) was audited by the partnership FA1 ) DOH7062 at Washington State Department of Revenue payment type ( one... Field offices by using our self-service tool or calling 800-356-4222 toll-free to the! Until the State amended forms select theSend a messagelink partner that is tax-exempt... That is a 70 percent owner and Oris LLC ( Titus ) is 70. Out 2020 and write in the application instructions and forms Bend, or 97301-2555 located in.... 30 percent owner login without any hassle can control which features each user can access ( one. Administrative adjustment request '' means a request led by a partnership 's name phone. 877-222-2346 No commitment E-file information General tax return information Filing Status information Residency information oregon department of revenue address Business addresses...

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