1.31.3  Procedures for the Certifications of Excise Tax Collections, Refunds and Credits

1.31.3.1  (01-08-2009)
Overview

  1. Currently the Internal Revenue Code (IRC) provides for eight separate trust funds. The IRC Section and Trust Funds are:

    1. IRC Section 9501, Black Lung Disability Trust Fund (BLDTF)

    2. IRC Section 9502, Airport and Airway Trust Fund (AATF)

    3. IRC Section 9503, Highway Trust Fund (HTF)

    4. IRC Section 9504, Sports Fish Restoration and Boating Trust Fund (SFRBTF)

    5. IRC Section 9506, Inland Waterways Trust Fund (IWTF)

    6. IRC Section 9508, Leaking Underground Storage Tank Trust Fund (LUST)

    7. IRC Section 9509, Oil Spill Liability Trust Fund (OSLTF)

    8. IRC Section 9510, Vaccine Injury Compensation Trust Fund (VICTF)

  2. Taxpayers are required to file a Form 720, Quarterly Federal Excise Tax Return or Form 2290, Heavy Highway Vehicle Use Tax Return, reporting the tax liability. The Form 720 reports the excise tax quarterly by abstract number, which identifies the tax. The Form 2290 reports taxes for the July 1 through June 30 period or for the period following a vehicle's first use.

  3. Form 720 tax deposits are generally made semimonthly with Form 8109, Federal Tax Deposit Coupon Book or electronically through the Electronic Federal Tax Payment System (EFTPS). Semi-monthly deposits are generally required in advance of the return.

  4. Under IRC Section 9601, excise taxes dedicated to the trust funds must be transferred, at least monthly, based on estimates from the general fund to the trust fund. When Financial Management Service (FMS) receives the certification reporting the actual collections for the affected quarter, adjustments are made to true-up the amounts transferred.

  5. Revenue Accounting, Excise and Compliance Section of the Chief Financial Officer organization is responsible for determining the amounts of trust fund collection credits and preparing both the Collection and the Refunds and Credits Certifications. The collection certification process is completed approximately five months after the end of the quarter or approximately four months after the return due date.

  6. The Collection Certifications are due to Financial Management Service (FMS) on the 20th of February, May, August and the October date is usually around the 10th because of the Government Accountability Office (GAO) requirements. If the 20th is a non-work day, the due date is the next workday. The Refunds and Credits Certifications are due the last workday of February, May, August and September.

  7. To prepare the Trust Fund Collection Certifications, the analyst utilizes information provided by Information Technology Services (ITS), which is obtained from master file extracts of collections made during the previous quarter for all Form 720 returns on the master files. To assist in determining the accuracy of the Collection Certification information, Revenue Accounting, Excise and Compliance Section uses the Automated Quarterly Excise Tax Listing (AQETL). Information is provided by campuses and the Interim Revenue Accounting Control System (IRACS) to prepare the Refund and Credits Certification.

  8. The procedures used by the analyst to compile the Trust Fund Certifications for collections, and refunds and credits are discussed in three separate areas below:

    1. Access and use of the AQETL System

    2. Certification of trust fund collections

    3. Certification of trust fund refunds and credits

1.31.3.2  (01-08-2009)
Access and Use of the AQETL System

  1. The following are instructions for accessing and using the AQETL system to research the information provided for the preparation of the excise tax certifications.

1.31.3.2.1  (01-08-2009)
Obtaining Access to the AQETL System

  1. To gain access to the AQETL, an analyst is required to have a user name and a password which should be obtained through the online 5081 process.

  2. Upon approval of the 5081, the system administrator will add the employee to the AQETL system and assign a user name and password.

  3. An analyst can access the AQETL by selecting the internet explorer icon and use this web site http://aqetl.enterprise.irs.gov. The system will request a user name and a password.

    Note:

    Passwords are at least eight characters and contain both alpha and numeric characters, along with special characters e.g., !, *, $, etc.

  4. When the change password screen is displayed, enter the following information:

    Prompt Instructions
    User Name: Enter your assigned user name
    Password: Enter the password you were provided
    New Password: Enter a new password
    Confirm New Password: Confirm the new password

    When you have completed the above, click on the "Change Password" button to complete the process. For security reasons, this process must be done. Also change your password whenever it may have been compromised. You are only allowed to change your password once every two days. If not changed then the system will prompt you to change your password every 90 days. You cannot use the same password for 24 times.

1.31.3.2.2  (01-08-2009)
Using the AQETL System

  1. The "HOME PAGE" screen is the initial starting place after the login process. The Home Page is role specific; different roles will see different information. The CFO Home Page contains the following components:

    1. The Menu bar with links to Verify, Reports, Lookup, Change Password and Admin

    2. The current cycle and tax period

    3. The trust fund dashboard showing the trust fund accounts assigned to the person logged on.

  2. The "Verify" screen is accessed from the Home Page on the menu bar. The verification function involves five basic steps:

    1. Selecting the Abstract

    2. Selecting the types of records to verify

    3. Selecting an Employer Identification Number (EIN) from the record types

    4. Selecting detail records for an EIN

    5. Modifying the records

  3. The "Reports" screen is accessed from the Home Page on the menu bar. The reports function gives access to the following application reports:

    1. ANALYSIS - includes adjustment worksheet, reports 1, 2 and 3, variance, late postings and trend reports

    2. MISCELLANEOUS - includes new taxpayer list, trust fund list, abstract count, unposted data list and coal credits

    3. CERTIFICATION REPORT

    4. COMMENTS REPORT

  4. The "Look Up" screen is accessed from the Home Page on the menu bar. The look up page provides two ways to look up information, by EIN or name.

  5. The "ADMIN" screen is accessed from the Home Page on the menu bar. The admin page menu items:

    1. WEEKLY UPLOAD

    2. MANAGE USERS - includes create new user, delete existing user, update existing user, lock/unlock user, change users password and change users role

    3. MANAGE EXTRACT CYCLES - includes add extract cycle and edit extract cycle

    4. MANAGE TRUST FUNDS AND TRUST FUND OWNER - includes add new trust funds and edit trust funds

    5. MANAGE ABSTRACT NUMBERS, THRESHOLD AND ROUNDING AMOUNTS - includes adding or deleting abstract numbers

    6. MANAGE RANGES

  6. Review all the accounts with errors, looking for inconsistencies that could cause the errors. Also look for deviations in the pattern of abstract numbers, or for transposition errors in the abstract numbers or liability amounts.

  7. While reviewing individual taxpayer error cases, look for a C to the left of the liability amount. This means that the CFO analysts or the Cincinnati campus reports analyst have left a message.

  8. Potential errors are identified by a red E to the left of the liability amount. Possible errors or questionable cases are listed below:

    1. Taxpayer filed one type of excise tax for several quarters, but the module shows a posting to a different abstract number. This abstract number needs to be researched.

    2. An abstract number, under a taxpayer name for the first time, could indicate a first time filer but could also be indicative of an incorrect abstract number being processed by the Cincinnati campus.

    3. When amounts are significantly larger or smaller than prior quarters, it could be indicative of amounts that should be applied to another abstract number or a transposition error.

      Note:

      If there is an increase or decrease from prior quarters of at least 50%, then the red E will appear to the left of the liability amount.

    4. If the account contains a history of items that were transferred in the past and the current record indicates an error, it could be an indication that the current amount needs to be moved. Enter a note for the reports analyst to research and adjust amounts to correct abstract, if necessary.

    5. If no return is posted, it may indicate that a return filed by the taxpayer has not been processed, or it may have been posted to an incorrect tax period. Enter a note to the reports analyst to research for a return that may be in the Cincinnati campus but has not been processed or posted incorrectly.

    6. All items identified under abstract 80 should be researched. These items are coded as abstract 80 when the code and edit function at the Cincinnati campus cannot identify the type of excise tax the taxpayer intended to show on the return.

    7. The first time a taxpayer files a Form 720, the red E will appear to the left of the liability amount. This could be indicative of a true new filer or it could indicate that it is posted to the wrong TIN in error.

  9. Maintain a list of abstract numbers reviewed. It will serve as a placeholder at the completion of each AQETL session.

1.31.3.3  (01-08-2009)
Certification of Trust Fund Collections

  1. To begin the certification process go into the internet explorer to retrieve the report needed, http://mtbcontrold.enterprise.irs.gov. A user name and password is necessary which can be obtained through the Online 5081 process. While in Control D, choose the report 555-42-11, Report of Excise Tax Collections and print a copy.

  2. The workbook contains various spreadsheets required to complete the certifications. They are titled "Collections (Coll) 1, 2, and 3." Coll 1 spreadsheet is the main input sheet.

  3. After prior quarter's workbook is opened, press "Ctrl+Shift+R " , which will clear all the prior quarter statistics except for the formulas and information for the prior quarter(s). The tax period and cycles on each spreadsheet and the table number on Coll 3 will need to be changed as appropriate.

  4. Using the 555-42-11 report, enter from the TOTAL page, columns 3, Reclass of Net Collections and Column 5, Net New Collections to spreadsheet Coll 1, Columns 2 and 3.

  5. To populate Columns 4 and 5 on spreadsheet Coll 1, use Report 555-42-11. For the future tax period, also use column 3 and 5. For example: if you are currently working on the tax period ending December 31, 2007, use the tax period ending March 30, 2008.

  6. To populate columns 6 and 7 on Coll 1 use Report 555-42-11, for the greater than (>) future tax period. For example: 200803>.

  7. To populate columns 8 and 9 on Coll 1, an extra worksheet is prepared to capture data previously reported in prior certifications since the data related to future periods at that time. This extra worksheet is required due to the timing of the accelerated certifications.

  8. To populate column 10 on the spreadsheet use the credit reference number (CRN) sheet. This sheet is prepared during the Refunds and Credits certification process.

  9. To populate Column 11, use the coal credit spreadsheet and also use the highway use tax (HUT) 2290 spreadsheet.

  10. To prepare the coal credit spreadsheet, use the reports menu on the Home Page. Go into miscellaneous and then coal credits. The most current cycle should appear. Click on the submit button and the information for that cycle will appear. This is done on a weekly basis. The information retrieved weekly is compiled at the end of each month until the end of the quarter. A review of the EIN's under each coal abstract (036, 037, 038, 039) is required. Use BMFOLA on IDRS and pull up each EIN on each abstract. Compare the money amounts under each abstract to IDRS. If the money amount is just going from one abstract to another using TC 290, it is not counted on this report. If the money amount is a decrease in tax using TC 291 or TC 301, it is counted on the coal report and would be documented next to each EIN "YES" TC 291 or TC 301. After page is completed, total all "YES" entries, monthly and notate the total at the bottom of the page. Add these amounts and staple the adding machine tape to the page to verify totals. This process is done for each abstract each month . When all abstracts are completed, put the totals of each page on the coal credit spreadsheet under the correct monthly cycle. At the end of the quarter, these amounts are put on the trust fund certification in column 11. Column 11 is the coal adjustments from credits for TC291 or TC301, exported coal and other credits that should not be reduced from the BLDTF.

  11. To prepare the HUT 2290 spreadsheet: retrieve the 180-50-11, Report of U.S. Internal Revenue Receipts, by the 2nd week of each month from Control D. From the 180-50-11 enter the total monthly amount of the Form 2290 collection (Item 2) on the HUT 2290 report. Each amount will be put on the trust fund certification, Coll 1, under HTF/2290/365. Put the amount for Form 2290 in column 11. This amount represents the total amount of revenue received from the Form 2290. Also, if there is any money under CRN 365 on the CRN sheet, deduct this money from the 2290 amount by putting the amount in column 10. In spreadsheet Coll 3, columns 2, 6, 9, 12, 16, 19 and 22 should be verified to the latest tax rate tables from the Office of Tax Analysis (OTA) to ensure the rates are accurate. If not, enter the rate that applies to the quarter. Make sure that the correct tax rate table is used and the number of the table is put at the top left corner of Coll 3. All remaining columns of the spreadsheet will automatically be computed by formulas embedded in the spreadsheet. The amounts to be used for the certification are contained in various columns of the spreadsheet.

    Note:

    Some abstracts are in more than one column because amounts are due to separate trust funds. As a result, roll-up amount worksheets are needed to determine the amounts due for the HTF, MTA, and the LUST. The LUST roll-up worksheet includes AATF and IWTF for the worksheet.

  12. Formulas embedded in Coll 3 will round the amounts to the nearest thousand dollars and transfer the rounded amounts to the roll-ups attached to the letters for HTF, Mass Transit, fuel portion of AATF, VICTF, and IWTF. Coll 2, column 12 will give the rounded amounts for the non-fuel abstracts of AATF, SFRBTF, BLDTF and OSLTF.

  13. Print all completed spreadsheets and letters (not on letterhead) and include them with the information used to complete the spreadsheets. Also print the headquarters excise tax certification checklist and initial those items completed on the analyst checklist.

  14. Forward the items in (14) to an analyst to verify all manually input amounts on the spreadsheets were correctly input. There is a reviewer checklist that also needs to be initialed after the review is completed.

  15. After all amounts have been verified and approved, print the certification letters on IRS letterhead and include them with the spreadsheets and related documents. Forward the package to the Section Chief for review and then forward to the Director for review and signature. Each level of review has its own review checklist which must be completed.

  16. After the certification letters have been signed, scan the originally signed certifications and roll-ups. E-mail the certifications and the roll-ups to the names and addresses shown on the trust fund certification distribution list. The original letters are mailed to Financial Management Service (FMS).

  17. Also E-mail to GAO the letters and worksheets and any other documents used for compiling the data to produce the trust fund certifications and mail to the General Accountability Office (GAO), Attn: Auditor for Excise Tax, 350 South Figueroa Street, Suite 1010, Los Angeles, California, 90071. Be sure to send an E-mail to the Prepared/Provided By Client (PBC) coordinator and provide them with the date the package was sent.

1.31.3.4  (01-08-2009)
Certification of Refunds and Credits

  1. QUARTERLY CERTIFICATIONS

1.31.3.4.1  (01-08-2009)
Background

  1. Formal certification letters are issued to Treasury each quarter for refunds issued and credits claimed for excise taxes.

  2. Ten campus reports provide most of the information to prepare the certifications. The information is found in a quarterly report, TREAS-90, credits, claims, and adjustments for both BMF and IMF returns. The report is attached as an example. The report contains numbers and amounts of credits, claims, and adjustments by credit reference numbers for the following documents filed by taxpayers:

    1. Forms 4136 (Credit for Federal Tax Paid on Fuels) for returns for the Business Master File (BMF) and the Individual Master File (IMF)

    2. Forms 8849 (Claims for Refund of Excise Tax) for returns for the BMF and IMF

    3. Schedule C (Claims) filed with Forms 720 (Quarterly Federal Excise Tax Returns)

    4. Schedule C, Form 720 Adjustments

  3. Additional refund information for the certification is obtained from the Nationwide Consolidated RACS Report-023A, Net Tax Refund Report and footnotes for the fiscal year to date. Also attached is the input data derived from the Treasury 90 reports which flows from the footnotes.

  4. The fiscal year to date information obtained in (2) and (3) above is entered into spreadsheets which provide quarterly statistics through the use of formulas embedded in the spreadsheets.

  5. The due date for the Refunds and Credits Certifications is the end of the second month after the end of the processing quarter.

1.31.3.4.2  (01-08-2009)
Procedures to Obtain and Report Excise Tax Credits and Claims

  1. A Treas-90 Quarterly Reports Control Log is used to control the submission of the campuses quarterly reports. The control log is used to assure that all reports are submitted timely to headquarters. A copy of the control log (File name T90-LIST.xls) should be printed the first week after the end of each quarter. The date each campus report is received, via E-mail, should be entered on the log, and the reports should be alphabetically filed in a folder. If all campus reports are not received by the end of the second week of the month, follow up should be made with the person responsible for that campus. Names and telephone numbers are included on the control log.

  2. After all campus reports have been received, the information should be posted to the spreadsheets. The spreadsheets are included in the following eight workbooks:

    Caution:

    All the workbooks are in a separate folder (Refunds Workbooks) and must remain in a separate folder or the formulas in the spreadsheets will not be able to compute properly or link to other spreadsheets.

    1. "refundsAATF" - Contains all the necessary worksheets to certify refund and credit amounts for the AATF.

    2. "refundsAQUATIC" - Contains all the necessary worksheets to certify refund and credit amounts for the VICTF, IWTF, SFRBTF, and the Federal Aid to Wildlife Restoration account.

    3. "refundsBLDTF" - Contains all the necessary worksheets to certify refund and credit amounts for the BLDTF.

    4. "refundsGENERAL" - Contains all the necessary worksheets to certify refund and credit amounts for Treasury General Funds. Although the refund and credit amounts for the general funds are computed, they are not included in the certification letters.

    5. "refundsHTF.DIESEL" - Contains all the necessary worksheets to certify refund and credit amounts from Diesel Fuel for the HTF.

    6. "refundsHTF.GASOHOL" - Contains all the necessary worksheets to certify refund and credit amounts from Gasohol for the HTF.

    7. "refundsHTF.GASOLINE" - Contains all the necessary worksheets to certify refund and credit amounts from Gasoline for the HTF.

    8. "refunds HTF.SMF" - Contains all the necessary worksheets to certify refund and credit amounts from Special Motor Fuel (SMF) for the HTF.

  3. The various worksheets to be completed are indicated by a separate tab in each of the workbooks and contain basically the same spreadsheets. The following are the tab identification, and the information included in the spreadsheet:

    1. Tab "BMF Returns RO3" Spreadsheet used to enter Form 4136, Credit for Federal Tax Paid on Fuels, taken by taxpayers on Form 990C, Exempt Cooperative Association Income Tax Return), Form 990T, Exempt Organization Business Income Tax Return, Form 1065, U. S. Partnership Return of Income, Form 1120, U. S. Corporation Income Tax Return, and adjustments to these returns.

    2. Tab "IMF Returns RO4" - Spreadsheet to enter Form 4136 credits taken by taxpayers on Form 1040,U. S. Individual Income Tax Return, Form 1041, U. S. Fiduciary Income Tax Return, and adjustments to these returns.

    3. Tab "720 Returns" - Spreadsheet to enter Schedule C Form 720 credits claimed by taxpayers.

    4. Tab "BMF Claims RO 5" - Spreadsheet to enter Form 8849 claims filed by taxpayers on Forms 990C, 990T, 1065, 1120, and adjustments to these returns.

    5. Tab "IMF Claims RO 6" - Spreadsheet to enter Form 8849 claims filed by taxpayers on Form 1040 and 1041 and adjustments to these returns.

    6. Tab "720 Adj" - Spreadsheet to enter adjustments made by IRS to correct information reported by the taxpayer. Usually involves transferring an amount reported with CRN's from one trust fund to another trust fund.

    7. Tab "Dec NTRR ADJ" - Spreadsheet used to enter information from the NTRR for December to adjust information input for the September quarter. This is only used for the December certifications and is further described below.

    8. Tab "NTRR R09" - Spreadsheet used to enter information from the NTRR (and attachments) for refunds made on claims filed.

    9. Tab "All Refunds R 11" - Spreadsheet used to summarize information related to refunds from the previous worksheets in the workbook.

    10. Tab "All Credits R 12" - Spreadsheet used to summarize information related to claims from the previous worksheets.

    11. The next eight tabs (two for each quarter) are spreadsheets containing a summary "Recap" and a certification letter pertaining to the trust fund. The recap and letter spreadsheets are linked to the applicable entries on previous spreadsheets and do not require the manual input of information.

    Note:

    All eight of the workbooks contain the above spreadsheets. In addition, the "Refunds Workbooks" folder contains another workbook, which contains a worksheet "Allocation" . This worksheet automatically takes information from the other seven workbooks and allocates the applicable percentage to various parts of several trust funds. The information, obtained in this workbook and the recap spreadsheet, is then automatically entered into the proper roll up letters in the "Allocation" workbook.

  4. Obtain the Treas-90 report, and use the above spreadsheets in (3) which are each four pages long. Enter the following information:

    1. Enter Year to Date (YTD) information from the BMF Form 4136 credits schedule to the appropriate CRN column in the spreadsheet

    2. Enter YTD information from the IMF Form 4136 credits schedule to the appropriate CRN column in spreadsheet.

    3. Enter YTD information from the BMF Form 8849 claims and adjustments schedule to the appropriate CRN column in the spreadsheet.

    4. Enter YTD information from the IMF Form 8849 claims and adjustments schedule to the appropriate CRN column in the spreadsheet.

    5. Enter YTD information from the Schedule C Form 720 credits schedule to the appropriate CRN column in the spreadsheet.

    6. Enter YTD information from the Schedule C Form 720 adjustments schedule to the appropriate CRN column in the spreadsheet.

    7. Repeat the above steps for the other seven campuses (although all Forms 720 and 8849 should be processed by Cincinnati campus).

    8. The remaining columns of the spreadsheets will be completed by formulas embedded in the spreadsheet.

  5. Obtain the Net Tax Refund Report (NTRR) for excise tax for the fiscal year through the quarter being certified along with the attached footnotes. Information from these documents will be entered into the spreadsheet under Tab "NTRR RO 9." Enter the amounts for principal for Lines 71 through 79 of the NTRR to the appropriate columns of the spreadsheet.

    Note:

    The amount on the NTRR is entered on line 8 of the spreadsheet and the footnote amount is entered on line 9.

    Caution:

    All four quarters are shown on the spreadsheet so care must be taken to enter the amounts in the correct rows.

  6. Enter the amounts shown as footnotes to the NTRR in the applicable columns of the spreadsheet in the row labeled ("Less Applied Footnotes" ) for the appropriate quarter.

    1. The Footnote 2 amount is entered into Column 1.

    2. The Footnote 3 amount is entered into Column 2.

    3. The Footnote 4 amount is entered into Column 3.

    4. The Footnote 5 amount is entered into Column 4.

    5. The Footnote 6 amount is entered into Column 5.

    6. The Footnote 7 amount is entered into Column 6.

    7. The Footnote 8 amount is entered into Column 9.

    8. The Footnote 9 amount is entered into Column 10.

  7. One additional step is needed for the December certifications each year to adjust for excluding the month of September in the cumulative report. The refunds and credits certifications are normally due by the end of the second month after the end of the quarter. However for the quarter ending September 30, the refunds and credits certification is due by the 1st workday after the end of the quarter because the SF-224 (Statement of Transactions) for the fiscal year is due on the third workday of the month. This does not allow for enough time to include September transactions since the consolidated September NTRR is not completed by IRACS until mid October. Therefore, the refunds and credits certifications for the quarter ending September 30, includes only July and August NTRR data and is also not included in the cumulative for December. The spreadsheet must include an adjustment for September's transactions. To make the adjustment, another spreadsheet Tab "DEC NTRR ADJ RO 10" is used to add the September NTRR data to the new cumulative NTRR. Using the August and September NTRR and the footnotes associated with the two months, enter the August and September NTRR amounts and the August and September footnote amounts on the appropriate lines. Using the NTRR for December, enter the NTRR amounts for the nine CRN's on the appropriate lines. Formulas embedded in the spreadsheet will make the necessary calculations and enter the correct amounts to line 6A. There is a separate spreadsheet for each of the trust funds and their CRN's.

  8. After all the preceding steps have been completed, the remaining columns and rows of the spreadsheets will be completed by formulas embedded in the spreadsheets. Applicable information is carried forward by formulas to spreadsheets Tab "All Refunds R 11" ) (Tab "All Credits R 12" ). The applicable numbers from these exhibits are carried forward to the appropriate recap spreadsheets.

    Note:

    The workbook contains spreadsheets for all four quarters' certifications and the spreadsheets will enter the amounts to the proper quarters recap spreadsheet.

  9. The information from the recap sheets is automatically forwarded to the "Refund Allocations" spreadsheet where computations are automatically made to separate amounts from the recap sheets into separate funds within some of the trust funds.

  10. Information from the "Refund Allocations" spreadsheet, for those trust funds that have separate funds and from the recap spreadsheets for the remainder, is automatically inserted into the proper certification letters.

  11. Print all completed spreadsheets and include them with the NTRR reports. Include all attachments and any other documents used to complete the spreadsheets. Also print and complete applicable lines of the excise tax refunds and credits check sheet.

  12. Forward the items in (8) above to another Headquarter's analyst to verify that all manual input amounts on the spreadsheets were correctly entered.

  13. After all amounts have been verified and approved, print the certification letters on letterhead paper and include them with the recap spreadsheets and related documents. Forward the package to the Section Chief for review and the Director for signature.

  14. After the certification letters have been signed, photocopy the original signed certification letters and enclosures. Fax a copy to Bureau of Public Debt immediately. Mail applicable certification letters and enclosure to the names and addresses shown on the refunds and credits certifications distribution list.

  15. Photocopy a complete set of all the spreadsheets and any other documents used for compiling the data to produce the refunds and credits certifications. By the due date established by the GAO, mail the photocopied information to the Government Accountability Office, GAO, Attn: Auditor for Excise Tax, 350 South Figueroa Street, Suite 1010, Los Angeles, California, 90071. Be sure to contact the PBC listing coordinator and provide the date mailed to GAO.


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