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And at the end of the year the IRS issued "interim guidance," creating a loophole for now, allowing a preparer to omit the flag if he warns the taxpayer that he stands less than a 50% chance of winning in court and documents that warning.
Similar(59)
Without wearing any protective clothing, he stood less than ten feet away from the crater's edge.
Not even a few gulps of Champagne loosened Ms. Nafisi's restraint, even as she stood less than 10 feet from Mr. Bowie as he serenaded about 500 undulating partygoers.
That building stands less tall then he.
Given they spend $8bn a year on oil exploration, BP stands less for beyond petroleum and more for burning the planet," he said.
Each stands less than five feet tall.
It stands less than a mile from where Rafferty was born.
Each object stands less than two feet tall, and the horses are remarkably detailed: alert eyes, flared mouths, intricate saddles.
One is the Omniyat Bayswater, a 24-story office building that stands less than half a mile from the Burj.
This younger Democratic base stands less on loyalty to institutions generally, and that includes the Democratic Party itself.
According to the anthropologist Dorothy Carrington, "the traditional Corsican village seldom stands less than 20 or so kilometres from the sea".
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com