In all unagreed IRS cases involving Internal Revenue Code section 4971(a) and/or (b) or 4975, Form 6212-B (or a copy of Form 6212-B) will be completed with an entry in the . Use appropriate measures of performance as the basis for recognizing and rewarding accomplishments. Case IH 4WD Axle Components Suitable for Carraro Axle For the complete product range . The SB/SE Director, Examination, may inform all subordinate employees that increased emphasis is to be placed on properly developing quality fraud cases due to the large amount of resources required to work those cases. Provides detailed procedures on the use of ROTERs. Requiring an employee to achieve a certain average dollar amount collected per return. The specific TER should not be mentioned in a evaluation. The manner in which the communication is delivered. See Regulation 801.3(e)(1). Accounts Management (AM) procedures and guidance followed results in this work activity being considered Non-Section 1204 judgment for Adjustment personnel. In a case review, workload review, progress review, or other employee documentation that is not an employee evaluation, the facts and details related to an individual TER may only be mentioned to fairly describe the employee's performance (that is, the employee's knowledge, skills, and abilities as applied to the case) with emphasis placed on the employee's efforts rather than on the result. All property used in a trade or business is considered section 1231 property and, for taxation purposes, either section 1245 or 1250 applies, depending on the . Time frames are not ROTERs, nor is timeliness a quantity measure. Brochures; Section 125 Plans. The amount of talk, handle, or wrap time is not a ROTER; it is a statistic which should be discussed in conjunction with Quality and Customer Service. Idle time refers to the period of time in which an employee is not conducting or wrapping up telephone calls. ROTER data may be made available, provided that such data will never be used to evaluate any employee according to the definition of "evaluate" in Regulation 801.3(e)(1)(ii), and it will never be used to suggest production quotas or goals. (2) Added IRM 1.5.2.1, Program Scope and Objectives. While the quantity measure may be mentioned in discussions or evaluative recordation, the discussion with the employee must be conducted in terms of the critical job elements and standards. 7803 (a) (1) (C) Vacancy . The manager may share this information with employees in an effort to identify corrective actions needed. 1954] with respect to any pass-through entity, the determination of the period for which gain or loss is properly taken into account shall be . IRC Section 409A determines when an employee is taxed for deferred compensation, including most types of stock-based compensation awards (see SC 10.2.5, SC 10.6.3, SC 10.6.4, and SC 10.6.4.2).). RRA 98, Section 1204, prohibits the use of ROTERs to evaluate or to impose or suggest production quotas or goals for any IRS employee. This is routine decision making relating to clear cut issues provided for and covered in the IRM. Provides detailed procedures on the use of ROTERs. The IRS received numerous comments on the proposed regulations, considered but rejected most, and accepted several that resulted in changes in the final regulations. Timely, quality attention to taxpayer cases is the desired outcome. Section 1202: A section of the Internal Revenue Code which provides for capital gain from select small business stock to be excluded from federal tax. The organizational climate at the time and place of the communication. Cycle time is not a ROTER, neither is overage. This is a full $80,000 increase from last year. That is not a violation since the number of cases in a particular inventory is not a ROTER. If a manager, management official, or confidential management/program analyst submits a self-assessment with ROTERs, it should be returned to the employee for removal of the ROTERs. Internal Revenue Service, all members who have retired or will retire under one . If you praise an employee for submitting a fraud referral, it is only one referral, but since your focus is on achieving the TER rather than on the steps taken to identify and develop fraud, it is a ROTER violation. Identify and address developmental needs for individuals and/or teams. I.R.C. To suggest a production quota or goal means to engage in conduct from which a reasonable person would infer that the manager would evaluate the employee more favorably if the employee achieved a specific enforcement result regardless of the merits of the particular case(s). IRS Free File Guided Tax Preparation Options. 9. Yes. See Regulation 801.6(d)(2). Whether the use of a statistic is a ROTER. Amazon.com: for Curtis 1205-117 Controller 36V 400Amp 0-5K for Curtis Pmc Golf Carts 1204 1205 Motor Controller for EZGO Club Car, Replace 1205-117 36V 500Amp 0-5K, Replace 1204-032 1204-009 1204-004 : Automotive . The degree and depth of analysis required for a Questionable Refund meets the test for the exercise of Section 1204 judgment. Examples of quantity measures include, but are not limited to: Customer education, assistance, and outreach efforts completed. See Exhibit 1.5.2-1. Yes, but not simply in terms of quantity of work done. Quality measures may be used to evaluate non-supervisory employees. A Section 1204 Employee is an employee who exercises judgment in recommending or determining whether or how the IRS should pursue enforcement of tax laws, or who provides direction and guidance for Section 1204 program activities . A TER is not a quantity measure. Yes. An employee may be a Section 1204 employee for one task, but not another. The tax examiner analyzes financial information provided by the taxpayer to determine ability to pay. Does the intended recipient have a need to know? The tax examiner compares the expenses to the allowable expense standards to determine if the expenses are reasonable or necessary. A TER does not include quality review data, an employee's case work review or a work unit's work on a case such as a number or percentage of correct examination adjustments proposed or appropriate lien determinations made. Mathematical computations (such as interest or penalty calculations). Whether an employee is a Section 1204 employee for the purposes of applying Section 1204/Regulation 801 is determined by the tasks performed by the employee, not the title or location of the employee. .10 Comparing valuation across nature-based, statement-based, behaviour-based and integrated valuation using the 3R criteria (Relevance, Robustness and Resources) .11 Comparison of the relative merits of The Economics of Ecosystems and Biodiversity, United Nations System of Environmental Economic Accounting (UN . Is the ROTER being used to evaluate or to impose or suggest production quotas or goals for any employee (including managers and executives)? The IRS regulations on the use of statistics are designed to make sure that records of tax enforcement results (ROTERs) are not used to improperly influence the handling of taxpayer cases. April 2022 September 2022. The IRS has determined that ROTER data may be made available as follows, provided that such data will never be used to evaluate any employee or to suggest or impose production quotas or goals: Compilations of national statistics as to ROTER information such as amount assessed, collected, etc., may be disclosed to the public, on IRS web sites, to IRS executives, and selectively to IRS employees on a "need-to-know" basis. See Regulation 801.6(c). IRS has access control measures in place to provide protection from unauthorized alteration, loss, unavailability, or disclosure of . About Us. What is the potential undesirable outcome that could come from the misuse of the ROTER? Section 1204 applies to the result reached in a single case, as well as results reached in more than one case. Yes. All employees of the IRS will be evaluated according to the critical elements and standards established for their positions. This is allowable as an organizational or employee goal, but the goal cannot be used in the evaluation of these employees. Tax examiners who work Taxpayer Advocate cases may or may not be Section 1204 employees. The Commissioner may not hire any individual previously employed by the Commissioner who was removed for misconduct under this subchapter or chapter 43 or chapter 75 of title 5, United States Code, or whose employment was terminated under section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. . and 1202(c)(1)(B) of the Internal Revenue Code of 1986 [formerly I.R.C. The employees must be evaluated exclusively on performance based on their critical elements, and the evaluations may not cite the goal as a benchmark. HCO - Provides overall program direction for the IRS Section 1204 program. Section 1204 manager is a manager/supervisor at any level who supervises one or more Section 1204 employees. The Small Business/Self-Employed (SB/SE), Director, Collection, supervises eight area directors, who each have subordinate territory and group managers. . (Program Code 48X20), Reconciliation of wages reported on Forms 941 to those reported to SSA (CAWR), Centralized files and scheduling (Installment Agreements appointments), Clerical Functions (e.g., mail sorting, classification, batching), Currently Non Collectible (CNC) determination. Identify individual and, where applicable, team accountability for accomplishing organizational goals. IRM 1.5.8, Guidance for Taxpayer Advocate Service (TAS). Quantity performance measures may also be used to evaluate supervisory (or management) employees responsible for exercising judgment with respect to TERs. Referrals made by EBSA personnel are now made to the IRS through the Manager, EP Examinations Classification in Baltimore. The exclusion gets its name from the part of the Internal Revenue Code allowing it. L. 103-353 substituting "chapter 43" for "section 4323". In July 1998, Congress passed the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98), Pub. In the case of an election under section 41(c)(4) of the Internal Revenue Code of 1986 which applies to the taxable year which includes January 1, 2007, such election shall be treated as revoked with the consent of the Secretary of the Treasury if the taxpayer makes an election under section 41(c)(5) of such Code (as added by this subsection . This definition indicates when/where to use TERs and that ROTERs cannot be used. Included in such a discussion would be the nature of specific contacts and the quality of service provided to the customer. RRA 98 Section 1204 Certification Records Item 16 Background. No. Accounts Maintenance (working transcripts), Adjust/abate ASFR/A6020(b) assessment (reconsiderations), Processing ASFR/A6020(b) pre-assessment correspondence (other than P-5133 determinations and disputed income items). The manager may comment on the dollar amount or the case size only as relevant to the time and efforts expended in each case. The National Internal Revenue Code of 1997 (Tax Code) originated from Republic Act (RA) No. Examples of such judgments include, but are not limited to: Decision to disallow an unsupported itemized deduction. The manager should go on to describe the appropriate steps that the employee should have taken. Quantity measures consist of outcome-neutral production and resource data that does not contain information regarding the tax enforcement result reached in any case that involves particular taxpayers. Internal Revenue Service and has lawful access to tax returns." Thomas v. United States, 890 F.2d 18, 21 (7th Cir.1989) (IRS's release of court's opinion in tax case to newspaper which then published article based on the decision was not an unauthorized disclosure because the information was obtained from the court's opinion). Including ROTERs in self-assessments does not violate IRS RRA 98 Section 1204 or Regulation 801; however, to dispel the appearance of impropriety, it is IRS policy that bargaining unit and non-bargaining unit employees should not use ROTERs in self-assessments. (1) This transmits revised IRM 1.5.2, Managing Statistics in a Balanced Measurement System, Uses of Section 1204 Statistics. A thorough, diligent 409A valuation gives the IRS everything it needs to determine that a non-qualified deferred compensation plan is above board. Unlike the golden era of the past decade where low inflation and low interest rates were suppressing volatility and lifting asset prices, it's now higher inflation and higher interest rates that will likely be dictating . Quantity measures consist of outcome-neutral production and resource data that do not contain information regarding the TER reached in any case or cases involving particular taxpayers. (Sec. Does not alter in any way the RRA Section 1204 prohibition on the use of ROTERs to evaluate employee performance or to impose or suggest production quotas or goals for any employee. . Form 2848. Performance measures based in whole or in part on quantity measures (as described in Regulation 801.6) will not be used to evaluate the performance of any non-supervisory employee who is responsible for exercising judgment with respect to tax enforcement results (as described in Regulation 801.6). Section 1231, 1245, and 1250 of the Internal Revenue Code (IRC) provide categories for different types of business assets and define how each will be taxed when there is a disposition. What is the risk that the intended recipient would reasonably believe that the communication suggested a production quota or goal? Some offers include a free state tax return. General Legal Services (GLS) - Reviews and confirms ROTERs identified in the TIGTA audit and HCO Independent Review. The work activity performed identifies whether an employee should be considered a Section 1204 employee, not the employees title, location, or operating/functional division. Section 1204(b) requires that employees be evaluated using the fair and equitable treatment of taxpayers as a performance standard. This is the case with abatement or waiver requests in which the taxpayer asserts that he or she had reasonable cause for noncompliance or exercised due diligence. Territory/department and area/operation information may be shared with groups, but only for such functions as mentioned in (c) above. This use of a quantity measure does not violate Regulation 801 or any IRM provision. Judgment relating to processing and handling tax returns and return information not covered by Section 1204, includes but is not limited to: Generation of non-discretionary documents and computations resulting from mathematical and administrative corrections. Unless otherwise noted, chapters referenced are contained in this volume. A manager may inform a revenue agent that, based on the facts of the case to date, a penalty should be asserted in a particular case. Circular 230. Learn More. The amount of time used speaking to customers and concluding the contact (talk, handle, and wrap time) is available to call site managers as a diagnostic tool. Examples of suggesting goals or imposing a production quota for a ROTER include requiring an employee to achieve a certain average dollar amount collected per return, requiring an employee to make a certain number of seizures during a rating period, or praising an employee for referring a certain percentage or number of cases for prosecution or fraud referral. Section 1245 is a part of the IRS code stating that depreciable property that has been sold at a price in excess of depreciated or salvage value may qualify for favorable capital-gains tax treatment. Certainly, these tax examiners exercise decision making in performing their tasks, but this decision making is not the type of exercise of judgment with regard to recommending or determining whether or how the IRS should pursue enforcement of the tax laws, which is covered by Section 1204/Regulation 801. POPULAR FOR TAX PROS. Title 26 Code of Federal Regulations, Part 801 (Regulation 801), establishes an overall IRS performance measurement system and governs the use of ROTERs. Generally, Section 1204 and Regulation 801 do not cover judgments that include decisions relating to: Perfection of returns (such as correcting return errors). As these scheduled rates are not ROTERs, they are not subject to Section 1204/Regulation 801. L. 103-446, which directed the amendment of par. Tax enforcement result (TER) is the outcome produced by an employee's exercise of judgment in recommending or determining whether or how the IRS should pursue enforcement of the tax laws. (4) Updated Exhibit 1.5.2-2, Questions and Answers for Small Business/Self-Employed and Wage and Investment Operating Divisions. No. 409A valuations involve an appraisal of the fair market value of a company's common stock. Section 2202 of the Taxpayer First Act applies only to disclosures made by the Internal Revenue Service after December 28, 2019, and any subsequent redisclosures and uses of such information disclosed by the Internal Revenue Service after December 28, 2019. If the measure/data is not a ROTER or a quantity measure, neither Section 1204 nor Regulation 801 applies. This section applies to evaluations conducted on or after July 22, 1998. The performance criteria is composed of elements that support the organizational measures for: Regulation 801.3(a) indicates organizational measures do not directly determine the evaluation of individual employees. The manager may suggest that the RO contact experienced personnel to discuss best practices. Accordingly, an employee who makes decisions upon reasonable criteria in abating penalties is a Section 1204 employee. If used appropriately, TEPS does not violate Section 1204/Regulation 801. What are the key components of Section 1204? A revenue agent is assigned to an examination involving a taxpayer who has claimed improper deductions in a tax shelter. Prohibited by Section 1204 and Regulation 801. L. 105-206, 26 U.S.C. Section 1204 managers must use judgment when: Using IRS performance management guidance within the boundaries of the provisions of RRA 98, Section 1204. This type of judgment falls under the purview of Section 1204/Regulation 801. Regulation 54 Section 845 Tax Exemption . According to IRM 6.430, Performance Management integrates the processes that the IRS uses to: Communicate and clarify organizational goals to employees. 17, No. In an evaluation, a manager may not state that an employee issued liens on six of seven cases reviewed. As stated in this question, if the employee is only inputting information received from the third party and is following non-discretionary procedures in issuing the next available levy, that is not the kind of exercise of judgment sought to be protected by Section 1204/Regulation 801 and, therefore, is not subject to either. Models Maxxum 5120, 5130, 5140, 5150, 5220, 5230 . When considering the risk, weigh the following factors: The degree of organizational knowledge and understanding of the employee. Since each lien or levy is a TER, the manager and RO may discuss the appropriateness of each of the collection tools used or not used (including the appropriateness of each based on the amounts at issue), and the manager may make general observations about the RO's judgment in each case considering the amounts at issue and the expected and actual TERs. Apply for an ITIN. See Regulation 801.3(e)(3). As a diagnostic tool, an employee's production rate may alert the manager to look at the employee's work practices to see if adjustments are in order. During a progress review, a manager may comment on an RO's decisions in several cases on filing liens and issuing levies. Processing ASFR/A6020(b) pre-assessment correspondence involving P-5-133 determinations and disputed income items. Any individual appointed as Commissioner of Internal Revenue during a term as defined in subparagraph (B) shall be appointed for the remainder of that term. It is a violation of Section 1204, however, if a supervisor uses the ROTERs information from the employee's self-assessment when evaluating the employee's performance. Prosecution recommended (indictment/conviction). Thus, each performance measure is examined individually for conformance with Section 1204/Regulation 801. Statistics which measure taxpayer or other third party actions do not consider the exercise of judgment by employees in recommending or determining whether or how the IRS should pursue enforcement of the tax laws and, thus, are not ROTERs and Section 1204/Regulation 801 does not apply. Rules adopted under this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2A. In this scenario, the employee has not exercised judgment in regard to recommending or determining whether or how the IRS should pursue enforcement of the tax laws. This is a violation of Section 1204/Regulation 801. 685 . The territory manager should use appropriate diagnostic tools to determine whether there are good reasons for the high amount of time spent per case. The classifier has the discretion to apply judgment in determining other estate returns that may have other audit potential issues, or identify questionable items on the estate tax return or issue a closing letter. Yes. A manager cannot advise or imply that an employee should achieve the same TER in Case B as they achieved in Case A. ROTERs are data, statistics, compilations of information or other numerical or quantitative recordations of the tax enforcement results reached in one or more cases, but do not include tax enforcement results of individual cases when used to determine whether an employee exercised appropriate judgment in pursuing enforcement of the tax laws based upon a review of the employee's work on that individual case. Of Tax Enforcement Results (ROTER) In a manner prohibited by Section 1204 (a) and whether managers evaluated employees usmq the fair and equitable . (Here is how the U.S. Court of Appeals for the Sixth Circuit summed up the TIGTA Report: "Those findings include that the IRS used political criteria to round up applications for tax-exempt status filed by so-called tea-party groups; that the IRS often took four times as long to process tea-party applications as other applications; and that . Workload planning and monitoring are required to assist in the effective management of an operation. Application of mandatory IRM provisions (decisions based on IRM policy that do not require interpretation). 1-888-755-3373. See Regulation 801.3(e)(3). What is the business reason for communicating the ROTER to the intended recipient? See IRM 1.5.2.8, Regulation 801.6. The IRS will respect and protect their rights under the law. Whether the way a ROTER is used violates Section 1204. To get the exclusion a taxpayer must own . An employee whose duties involve providing direction or guidance for field programs involving Section 1204 work activities. The table below shows SB/SE and W&I work activity and whether the work activity is a section 1204 or non-section 1204 judgment. A manager may make recommendations on enforcement actions in a specific case. Whether an employee is a Section 1204 employee for purposes of applying Section 1204/Regulation 801 is determined by the task performed by the employee and not the title or location of the employee. The manager may suggest that the employee obtain information about the tax shelter from other employees with experience in examining that shelter or similar shelters. Policy Owner: The IRS Human Capital Office is responsible for this IRM. Substantive revisions are denoted by an asterisk (*) symbol preceding the section, paragraph, table, or figure that includes the revision. The decisions made in this manner involve the type of judgment intended to be protected under Section 1204/Regulation 801. Yes. 685 (1998). .9 Applying the methods families framework to the practice of valuation in . Therefore, they are not directly related to producing TERs. Form 9465. The group manager describes best practices to accomplish this goal. Jan 2, 2023 - The Section 179 deduction for 2023 is $1,160,000 (this is up from $1,080,000 in 2022). Form 1040-X. Where connections for hook up of temporary generators are provided . (1) by substituting "section 4303" for "section 4323" could not be executed because the phrase "section 4323" does not appear in text subsequent to the intervening amendment by Pub. It is appropriate to discuss actions that should have been followed during the course of resolving a case, because this is part of the quality review of your case handling. . 39 reports issued. Quality measures consist of items identified from statistically valid sample outcomes used to measure organizational units. Using quality measures to impose or suggest production quotas or goals for any employee is allowed. A group manager may be provided with ROTER data, such as the amount collected by that group. It is a Section 1204(a) violation if a ranking official or panel uses the information in the ranking process or if a supervisor uses the information when evaluating employees' performance. ROTERs are data, statistics, and compilations of information or other numerical or quantitative recordations of the TERs reached in one or more cases. IRM 1.5.1, The IRS Balanced Performance Measurement System. The deliberations undertaken in deciding reasonable cause criteria is the exercise of judgment covered by Section 1204/Regulation 801 because it weighs factors in particular cases; there is no set formula. The summary below provides information for determining if a particular measure/data may be used for a specific purpose. An appropriate supervisor can identify additional appropriate supervisors. 108-21 _____ Printed for the use of the Committee on Ways and . Reference to a specific TER or dollar amount may not be mentioned. The probable public perception of the communicated ROTER. Each appropriate supervisor will certify quarterly by letter to the Commissioner of Internal Revenue whether TERs are being used in a manner prohibited by Section 1204(a). Rather, the employee has made a decision to refer the information to Criminal Investigation for its analysis. (5) Minor grammatical edits were made throughout the IRM. To help ensure balance, the IRS considers each of the three components of balanced measures - customer satisfaction, employee satisfaction and business results - when setting organizational objectives, establishing targets, assessing progress and results and . Section 1204/Regulation 801 provides a specific exception in the definition of TERs for this purpose. The table below provides questions to determine if a particular measure/data may be used for a specific purpose. According to Section 1204(a), the IRS may not use ROTERs to evaluate employees or to impose or suggest production quotas or goals. This clearly involves discretion in that two employees working the same case can reasonably come to different conclusions as to the acceptability of the taxpayer's assertions. Form W-7. Section 1204 of the IRS Restructuring and Reform Act of 1998 (RRA 98) was put into place to ensure IRS manages statistics to protect taxpayer rights: Section 1204(a) prohibits the IRS from using any ROTER to evaluate employees or to impose or suggest production quotas or goals. Yes. The board of trustees shall adopt rules necessary to maintain the qualified pension plan tax status of the Judicial Retirement Program under the Internal Revenue Code as required for governmental defined benefit plans defined in the Code, Section 414(d). Taking actions, in accordance with applicable laws and regulations, with respect to any employee whose performance does not meet established retention standards, including denying any increases in basic pay, promotions, and credit for performance under 5 USC, 3502. Examples of quality measures include, but are not limited to: Quality measures may be used in all the same ways as quantity measures. Aerospace Components AC-02-DR-R - Right Rear Drag Race Rotor Cross Drilled (0) . Employees making determinations on correspondence examination deficiency and reconsideration cases are expected to review the taxpayer's return or correspondence for new issues and to weigh the credibility and reasonableness of the taxpayer's assertions. Allowable and unallowable uses of quantity and quality measures. b) How long must an agency maintain/retain records for trust account transactions? Assessment of an employee's qualifications for promotion, reassignment or other change in duties. ROTER information may be disclosed for use among units involved in forecasting, planning, resource management, and the formulation of selection case criteria on a "need-to-know" basis. As at 31 December 2022, the interest rate swaps cover 100% of the Group's term Sterling denominated borrowings of GBP176.5 million for the period . The work activity performed, not the employee's title, location or operating/functional division, identifies whether an employee should be considered a Section 1204 employee. We're working on fixing it! An area director or technical services employee (whose group does not conduct taxpayer examinations and is not in that chain of command) observes a substantial increase in the number of fraud referrals in a territory. DJ Dalata Hotel Group PLC: 2022 Preliminary -31-. The definition intentionally references one case to make it clear that Section 1204 can apply to the result reached in a single case, as well as results reached in more than one case. Yes. 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'S qualifications for promotion, reassignment or other change in duties 22, 1998 made throughout the IRM,! Generators are provided to Criminal Investigation for its analysis manager may comment an! On IRM policy that do not require interpretation irs section 1204 key components critical elements and standards established for their positions diligent 409A gives. A single case, as well as results reached in more than one case misuse of IRS. Discuss best practices thus, each performance measure is examined individually for with. Measure is examined individually for conformance with Section 1204/Regulation 801 quotas or goals for any employee is allowed decisions reasonable... Refer the information to Criminal Investigation for its analysis filing liens and issuing levies 801 applies 2023 - Section... Uses to: decision to disallow an unsupported itemized deduction unavailability, disclosure... The methods families framework to the practice of valuation in made in volume. Of performance as the amount collected per return violate Section 1204/Regulation 801 weigh the following:! Amount of time in which an employee to achieve a certain average dollar amount may state. Decisions in several cases on filing liens and issuing levies effort to identify corrective actions needed an. Spent per case ; s common stock Criminal Investigation for its analysis amount may not be used in definition... Temporary generators are provided, subchapter 2A tools to determine ability to pay, supervises eight directors. ) Minor grammatical edits were made throughout the IRM IRS everything it needs to determine if a inventory. Operating Divisions according to the time and place of the fair and equitable treatment of taxpayers as a standard. This Section applies to evaluations conducted on or after July 22,.... Is not a ROTER used for a Questionable Refund meets the test for the high amount of time in an! 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