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14654 Form 2014
Behalf of both spouses, even though
the pronoun “I” is used. If spouses submitting a joint certification have different reasons for their failure to report all income, pay all tax,
and submit all required information returns, including FBARs, they must state their individual reasons separately in the required
statement of facts.
Certification
I am providing amended income tax returns, including all required information returns, for each of the most recent 3 years for which the
U.S. tax return...
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