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Understanding the intricacies of the Massachusetts 84 form, officially known as the Application for Relief from Joint Income Tax Liability, is crucial for individuals seeking relief from joint tax liabilities under specific circumstances. Revised in May 1999 by the Massachusetts Department of Revenue, this form serves an essential function for taxpayers who, after filing a joint tax return, find themselves unfairly burdened by inaccuracies attributable to their spouse's financial actions. It offers a pathway for those claiming to be innocent spouses to request relief from liabilities stemming from understatements of tax due to unreported income or erroneous claims of deductions, exemptions, credits, or bases. Prospective applicants are required to meticulously complete the form, providing detailed information about their situation, including any applications for federal tax liability relief, alongside necessary documentation such as Notices of Intent to Assess (NIA) and Notices of Assessment (NOA), where applicable. The form aligns with specific Massachusetts General Laws (MGL Ch. 62C, sec. 84) and prompts a comprehensive review of each claim based on the substantiality of the understatement, the claimant's knowledge thereof, and whether it would be inequitable to hold them accountable. Such a process underscores the state's commitment to equitable tax administration while safeguarding the revenue system's integrity. Through detailed instructions, the form guides applicants on how to navigate the complexities of tax law, offering a beacon of hope for relief and the rectification of their tax obligations, contingent upon a thorough and truthful presentation of their circumstances.

Massachusetts 84 Sample

Form 84

Application for Relief

from Joint Income Tax Liability

Rev. 5/99

Massachusetts

Department of

Revenue

Read the instructions before completing this form to be sure you are eligible to file. Please print or type. Names should appear as they did on the joint return for the tax year in question.

Tax year for which relief is being requested

First name and initial

Last name

Social Security number

Telephone number

 

 

 

 

 

Address (including apartment number)

 

City/Town/Post Office

State

Zip

 

 

 

 

 

Spouse’s first name and initial*

Last name

Social Security number

 

 

*You must have filed a joint return in order to file an Application for Relief

Questionnaire

You must answer all questions. If you answer “Yes” to any question, attach a separate statement explaining your response.

1Have you applied for relief from federal tax liability as an innocent spouse? Yes No.

If yes, attach copies of the federal request for relief (including any supporting or related documentation), your applicable federal tax return(s) and the federal determination, if any.

2Has a Notice of Intention to Assess (NIA) been issued for the tax year for which you are requesting relief? Yes No.

If yes, attach a copy of the NIA. You may request a conference within 30 days after the issuance date of the NIA. If so, attach this form to your written request for a conference.

3Has a Notice of Assessment (NOA) been issued for the tax year for which you are requesting relief? Yes No.

If yes, attach a copy of the NOA and this application to Form CA-6, Application for Abatement. Complete all items on Form CA-6, except for line 9. In line 9 write “see attached Form 84.” You may also request a hearing at this time by so indicating on Form CA-6 or with a separate written request.

4Indicate the reason and amount of your application.

Relief from joint income tax liability attributable to items omitted from gross income.

$

 

Amount of relief sought (excluding penalties and interest)

Relief from joint income tax liability attributable to a claim or claims of deduction, exemption, credit or basis.

$

 

Amount of relief sought (excluding penalties and interest)

Describe below the facts and circumstances demonstrating that you qualify for relief from liability for a substantial understatement of tax on a joint return under MGL Ch. 62C, sec. 84. Attach any exhibits substantiating your claim. Use additional paper if necessary.

Pursuant to MGL Ch. 62C, sec. 84, the applicant named herein requests relief from joint income tax liability as an innocent spouse. Under penalties of perjury, I declare that I have examined this form and any accompanying statements and documents and to the best of my knowl- edge and belief the facts and statements as represented therein are true, correct and complete. I understand that if relief is granted it will apply only to the extent specified in the Commissioner’s determination and that I will remain jointly and severally liable for any amounts where relief is not provided. Declaration of preparer (other than taxpayer) is based on all information of which he/she has knowledge.

Applicant’s signature

Date

¨

Preparer’s signature and attestation. I attest that I prepared this Form 84 and that I personally know/do not know (strike out one) that the statements contained in this Form 84 are true and correct.

Preparer’s signature (Attach Form M-2848, Power of Attorney, if representing taxpayer)

Preparer’s title

Date

¨

Form 84 Instructions

General Information

The Department of Revenue is authorized to grant relief from a joint income tax liability under certain conditions. Relief can be granted where a taxpayer and a spouse file a joint income tax return reporting a substantial understatement of tax attributable to grossly erroneous items of one spouse if (1) the spouse requesting relief establishes that he or she did not know, and had no reason to know, that there was such a substantial under- statement; and (2) taking into account all facts and circum- stances of a case, it would be inequitable to hold the applicant liable for the deficiency.

For further information refer to Regulation 830 CMR 62C.84.1 Spousal Relief From Joint Income Tax Liability. This regulation is available by calling the Rulings and Regulations Bureau at (617) 626-3250.

Substantial Understatement

To be considered substantial, the understated tax, excluding any interest and penalties, must exceed $200 where due to an item omitted from gross income; or exceed $500 where due to a claim or claims of deduction, exemption, credit or basis, for which there is no basis in fact or law.

Inequitable Liability

Whether it is inequitable to hold a person liable for a tax defi- ciency will be determined by all the facts and circumstances of a case. Although no single factor is controlling, consideration will be given to whether the applicant significantly benefited from the substantial understatement of tax.

Application for Relief

A taxpayer wishing to apply for relief must submit this form within the time prescribed for challenging an assessment or a proposed assessment under MGL Ch. 62C, sections 26 and 37. Applicants should attach copies of any federal claim for relief,

the federal determination, and the federal tax return. Applicants should also submit any documents or exhibits substantiating this application. The filing of this form will not stay the collection of tax unless or until this application is approved. If the applica- tion is approved, a refund of any resulting overpayment of tax will be made to the applicant.

Application Prior to Assessment

If a taxpayer has received a Notice of Intention to Assess (NIA), this application must be received within 30 days following the issuance of the NIA. The applicant is entitled to a conference if one is requested within this 30-day period. If a conference is requested, this application must be attached to the written request. Mail the completed Form 84, the NIA and all attach- ments to the return address as shown on the NIA.

Application After Assessment

If a taxpayer has received a Notice of Assessment (NOA), this application must be made by filing an Application for Abatement (Form CA-6). The applicant must attach this application to Form CA-6 and enter in Item 9 of Form CA-6, “see attached Form 84.” The applicant is entitled to a hearing if one is requested on either Form CA-6 or on a separate written request. Form CA-6 is available at any Department of Revenue office or by calling

(617)887-MDOR. Mail the completed Form 84, Form CA-6 and all attachments to: Massachusetts Department of Revenue, Customer Service Bureau, PO Box 7031, Boston, MA 02204.

Notice of Determination

A written notice of determination will be issued to the applicant. A grant of relief will only apply to the extent specified in the writ- ten determination. The applicant remains jointly and severally li- able for any amounts where relief is not granted. Also, the appli- cant’s spouse remains liable for the entire tax determined to be due. If the grant of relief was obtained by false or fraudulent means, the grant of relief is void.

Form Breakdown

Fact Detail
1. Purpose of Form 84 Allows Massachusetts taxpayers to request relief from joint income tax liability under certain conditions.
2. Eligibility Requirement Must have filed a joint income tax return and believe it would be inequitable to be held liable for the understatement of tax due to actions of the spouse.
3. Definition of Substantial Understatement An understatement of tax is considered substantial if it exceeds $200 for omitted items from gross income, or $500 for incorrect claims of deductions, exemptions, credits, or basis.
4. Required Attachments If applicable, copies of the federal request for relief, any federal tax return(s), the federal determination, and the Notice of Intention to Assess (NIA) or Notice of Assessment (NOA) must be attached.
5. Timeframe for Filing The application must be submitted within the time limits for challenging an assessment or proposed assessment as noted in MGL Ch. 62C, sections 26 and 37.
6. Relief Application Process Before an assessment, attach to a written request for a conference within 30 days after NIA issuance. After an assessment, attach to Form CA-6, Application for Abatement.
7. Notice of Determination A written notice of determination will be issued to the applicant, specifying the extent to which relief has been granted.
8. Joint and Several Liability The applicant remains jointly and severally liable for any tax amounts where relief is not granted.
9. Governing Law MGL Ch. 62C, sec. 84, and Regulation 830 CMR 62C.84.1.
10. Application Does Not Stay Collection Filing Form 84 does not prevent the collection of tax unless the application for relief is approved.

How to Write Massachusetts 84

Understanding and accurately completing the Massachusetts 84 form is crucial for those seeking relief from joint income tax liability under specific circumstances. This form is designed to provide a platform for individuals to request relief from the Massachusetts Department of Revenue when they believe they are unfairly held responsible for tax liabilities on a jointly filed return. The process involves a detailed review of your situation, including any understatement of tax or incorrect item claims on the joint tax return. Below are the steps to follow to ensure your application is complete and ready for submission.

  1. Begin by reading the General Information and Instructions sections thoroughly to understand eligibility and requirements.
  2. Enter the tax year for which you are requesting relief in the designated space at the top of the form.
  3. Fill in your personal information, including your first name, initial, last name, social security number, telephone number, and full address as they appeared on the joint return for the specified tax year.
  4. Provide the spouse’s information including first name, initial, last cornerstone security number.
  5. Answer all the questions in the Questionnaire section truthfully. For any question where you answer "Yes," attach a separate statement explaining your response along with any applicable documentation such as copies of federal requests for relief, Notice of Intention to Assess (NIA), or Notice of Assessment (NOA) if applicable.
  6. In the section asking for the reason and amount of your application, specify the relief you are seeking. Include the dollar amount of relief sought, excluding penalties and interest, and provide a detailed explanation and any supporting documents to substantiate your claim for relief.
  7. Complete the Declaration section at the bottom of the form, stating that all the information provided is true and correct to the best of your knowledge under penalty of perjury. Sign and date this section.
  8. If someone other than you, the taxpayer, is preparing this form, ensure they complete the Preparer’s information section with their signature, title, and the date, along with the attestation regarding their knowledge of the truthfulness of the form’s contents. Attach Form M-2844, Power of Attorney, if applicable.
  9. Review the entire form to ensure all information is accurate and all required documents are attached.
  10. Mail the completed Form 84, along with all additional documents and statements, to the appropriate address as indicated in the instructions. If applying prior to assessment, attach it to your written request for a conference and send it to the address on the Notice of Intention to Assess (NIA). After an assessment, attach this application to Form CA-6 and mail everything to the Massachusetts Department of Revenue, Customer Service Bureau, PO Box 7031, Boston, MA 02204.

Upon submission, the Massachusetts Department of Revenue will conduct a detailed review of your application. A written notice of determination will be sent to you, outlining whether relief has been granted and the extent of such relief. It is important to understand that the process may take some time and that submitting this form does not immediately stay the collection of tax. Additionally, the applicant should note that relief, if granted, only applies to the extent specified in the Commissioner’s determination, and the liability for any amounts not covered by the relief remains in effect.

Discover More on Massachusetts 84

What is Form 84 and who needs to file it?

Form 84, also known as the Application for Relief from Joint Income Tax Liability, is a document used in Massachusetts for individuals seeking relief from taxes filed jointly with a spouse. It's specifically for those who believe they should not be held responsible for inaccuracies or understated tax amounts due to their spouse's actions. You need to file this form if you were unaware of the mistake on your joint tax return and it would be unfair to hold you liable.

When should Form 84 be submitted to the Massachusetts Department of Revenue?

Form 84 must be submitted either in response to a Notice of Intention to Assess (NIA) within 30 days of its issuance or after receiving a Notice of Assessment (NOA), by attaching it to a completed Form CA-6, Application for Abatement. The timing is crucial to ensure your application is considered.

What information is required when completing Form 84?

While filling out Form 84, you must provide names as they appeared on the joint return, tax year in question, your contact information, and detailed information on why you are seeking relief. Additionally, if you answer "Yes" to any questions in the questionnaire section, you must attach a detailed explanation along with any relevant supporting documents.

Can I file Form 84 without applying for federal relief as an innocent spouse?

Yes, you can file Form 84 without applying for federal relief as an innocent spouse; however, if you have applied for federal relief, you must attach copies of the federal request, any related documentation, and the federal determination to your Form 84 application.

What constitutes a "substantial understatement" for the purposes of Form 84?

A substantial understatement refers to an amount of understated tax, excluding interest and penalties, that exceeds $200 for omitted items from gross income, or exceeds $500 for claims of deductions, exemptions, credits, or basis without factual or legal basis. This criterion helps determine eligibility for relief.

How is "inequitable liability" determined for applicants of Form 84?

Inequitable liability is determined by examining all the facts and circumstances of the case. Factors like whether the applicant significantly benefited from the understatement play a crucial role in this determination. No single factor is decisive, but the overall fairness of holding the applicant liable is assessed.

What happens after Form 84 is approved?

Once Form 84 is approved, the Massachusetts Department of Revenue will issue a written determination specifying the extent of relief granted. The applicant will then be relieved from the specified joint tax liabilities, and any overpaid taxes will be refunded. However, the applicant remains liable for any part of the tax not covered by the relief, and the other spouse remains fully liable for the tax.

Is it possible to request a hearing or conference about my Form 84 application?

Yes, if you have received a Notice of Intention to Assess (NIA), you may request a conference within 30 days of its issuance by attaching Form 84 to your written request. If you received a Notice of Assessment (NOA), you can request a hearing by indicating so on Form CA-6 or through a separate written request when you submit your application. This is an opportunity to discuss your application and seek any clarifications.

Common mistakes

Filling out the Massachusetts Form 84, which is the Application for Relief from Joint Income Tax Liability, demands careful attention to detail and a thorough understanding of eligibility requirements and procedural rules. Common mistakes can lead to delays in processing or outright denial of the application. Below are ten frequent errors applicants should avoid:

  1. Not verifying eligibility before applying: Applicants sometimes skip the crucial step of reading the instructions thoroughly to ensure they meet the criteria for filing.
  2. Incomplete or inaccurate names: Names on Form 84 should match exactly with those on the joint return for the tax year in question. Any discrepancies can cause confusion or processing delays.
  3. Forgetting to sign and date the form: An unsigned or undated form is considered incomplete and will not be processed.
  4. Omitting Social Security numbers: Missing or incorrect Social Security numbers for either spouse can lead to rejection of the application.
  5. Failing to attach necessary documentation: Neglecting to include required documents such as a copy of the federal request for relief, applicable tax returns, and any determination letters can invalidate the application.
  6. Incorrectly stating the tax year: The tax year for which relief is being requested must be clearly and correctly identified to avoid confusion and ensure accurate processing.
  7. Not attaching a separate statement when answering "Yes" to questionnaire items: When the answer to any questionnaire item is "Yes," a detailed statement explaining the response is mandatory.
  8. Leaving sections blank: Each question and section on Form 84 must be completed; leaving parts unanswered can result in the form being returned.
  9. Misunderstanding the type of relief being sought: Confusion over whether relief is sought for items omitted from gross income versus claims of deduction, exemption, credit, or basis is common and can impact the outcome.
  10. Not requesting a conference or hearing when applicable: If a Notice of Intention to Assess (NIA) or a Notice of Assessment (NOA) has been issued, failing to request a conference or hearing within the designated time frames can forfeit one's opportunity for relief.

In summary, applicants must be diligent in reviewing all aspects of their Form 84 submission. By avoiding these common mistakes, they can improve their chances of submitting a successful application for relief from joint income tax liability in Massachusetts.

Documents used along the form

When navigating the complexities of the Massachusetts Form 84 Application for Relief from Joint Income Tax Liability, understanding the accompanying forms and documents that often play a supportive role in the application process can enhance your chances of presenting a comprehensive case. Each of these documents serves a specific purpose and provides further details or evidence in support of your application for relief.

  • Form CA-6, Application for Abatement: This is a crucial document for those who have received a Notice of Assessment (NOA) and are seeking to challenge or reduce the tax assessed by the Massachusetts Department of Revenue. When attached with Form 84, it specifies the request for relief from joint income tax liability, enabling a detailed review within the context of the abatement application.
  • Form M-2848, Power of Attorney: This form allows a taxpayer to grant authority to an individual, usually a tax professional, to represent them before the Massachusetts Department of Revenue. It is particularly useful if the applicant prefers the professional to handle communications, receive confidential information, and perform actions on their behalf, including submitting Form 84.
  • Notice of Intention to Assess (NIA): While not a form you fill out, receiving an NIA is a pivotal document in the process leading up to the submission of Form 84. It indicates the state's intention to assess additional tax and triggers the timeframe within which a taxpayer can apply for relief or challenge the assessment.
  • Notice of Assessment (NOA): Similar to the NIA, the NOA is a document sent to taxpayers to inform them of the tax assessment made by the Department of Revenue. It is crucial for those applying for relief after an assessment has been made, as it forms the basis of the application for abatement (Form CA-6) and, by extension, the relief sought through Form 84.
  • Copies of Federal Request for Relief and Determination: If you have also applied for innocent spouse relief on your federal tax returns, copies of the federal request and the IRS's determination are necessary to support your application. These documents provide context and evidence that strengthen your case at the state level.
  • Supporting Documentation or Exhibits: Any additional papers, reports, or documents that substantiate the claims made in your application can be attached. These could include bank statements, email correspondences, or other evidence that proves your case for relief based on the circumstances outlined in Form 84.

Utilizing these documents effectively alongside Form 84 can help present a strong and coherent request for relief from joint tax liability. By understanding how each piece fits into the larger picture, applicants can navigate the process with confidence, ensuring they provide the Department of Revenue with all necessary information to make an informed decision on their case.

Similar forms

The Massachusetts 84 form is similar to other documents used for similar purposes in various contexts, such as applying for relief or abatement from tax responsibilities in situations where the traditional liability assessment would be unjust. Two primary examples of documents similar to the Massachusetts 84 form include the IRS Form 8857 and the Form CA-6, Application for Abatement.

IRS Form 8857, Request for Innocent Spouse Relief, shares a number of similarities with the Massachusetts 84 form. Both forms are designed for taxpayers seeking relief from joint tax liabilities, often due to actions or errors made by their spouse or former spouse that they were unaware of and had no control over. The IRS Form 8857 facilitates a federal response to such situations, enabling applicants to request relief from federal income tax liability. Like the Massachusetts 84 form, it requires detailed personal information, a clear statement of the tax year in question, and a comprehensive explanation of the circumstances that justify the request for relief. Both forms necessitate thorough documentation to support the claims made by the applicant, such as evidence of the tax return in question and any subsequent correspondence or decisions by the tax authorities.

Form CA-6, Application for Abatement is another document closely related to the Massachusetts 84 form in terms of its functional role and procedural context. The Form CA-6 is specifically used within the Massachusetts tax system as a means for taxpayers to challenge an assessment or request an abatement for certain tax liabilities. When an individual receives a Notice of Assessment (NOA) and believes they are entitled to relief, the Massachusetts 84 form must be attached to a completed Form CA-6, if they are applying for relief from a joint income tax liability. This combined application enables the review and potential abatement of state tax liabilities. While Form CA-6 covers a broader range of tax abatement requests, its use alongside the Massachusetts 84 form for issues related to joint filing underscores the interconnected nature of these procedures in providing tax relief pathways for individuals.

Dos and Don'ts

Filling out the Massachusetts Form 84, also known as the Application for Relief from Joint Income Tax Liability, requires careful attention to detail and an understanding of the eligibility criteria. Here are 6 key dos and don'ts to ensure the process is smooth and the application is successfully submitted.

  • Do carefully read the instructions before completing the form to make sure you are eligible to apply for relief.
  • Do print or type your information clearly, ensuring names appear exactly as they did on the joint return for the tax year in question.
  • Do answer all the questions on the questionnaire portion of the form. If you answer “Yes” to any question, remember to attach a separate statement explaining your response.
  • Don't forget to attach copies of your federal relief request, applicable federal tax return(s), and the federal determination if you’ve applied for federal tax liability relief as an innocent spouse.
  • Don't overlook the need to attach additional documents if you indicate a substantial understatement of tax due to omitted items from gross income or incorrect claims of deduction, exemption, credit, or basis. Detailed facts and circumstances demonstrating your eligibility for relief must be described and substantiated with attached exhibits.
  • Don't file the form without the signature of the applicant and, if applicable, the preparer’s signature and attestations. Remember, these signatures certify under penalties of perjury that the information provided is true, correct, and complete to the best of your knowledge and belief.

Following these guidelines will help in ensuring that your application for relief from joint income tax liability is complete and correctly filed. This meticulous approach can significantly contribute to the successful processing of your request for relief.

Misconceptions

Understanding the intricacies of the Massachusetts Form 84, an Application for Relief from Joint Income Tax Liability, is crucial for individuals considering this avenue for relief. Due to the importance and complexity of this form, several misconceptions can arise. Here, we aim to clarify some of the common misunderstandings:

  • Form 84 is only for errors made by the IRS: This is incorrect. Form 84 is specifically for taxpayers in Massachusetts seeking relief from joint state income tax liabilities, particularly where there has been a substantial understatement of tax due to erroneous items reported by one spouse.

  • Any taxpayer can file Form 84: To be eligible to file Form 84, certain conditions must be met, including having filed a joint tax return. The applicant must also demonstrate that they had no knowledge of the understatement of tax and that it would be unfair to hold them liable for the discrepancy.

  • Filing Form 84 automatically grants relief: Filing the form is the first step in the process; however, the Massachusetts Department of Revenue thoroughly reviews each application. Relief is granted based on the specifics of the case and in accordance with state regulations.

  • The form can be submitted at any time: There are strict deadlines for submitting Form 84. It must be filed within the time limits prescribed for contesting an assessment or a proposed assessment under Massachusetts General Laws (MGL) Ch. 62C, sections 26 and 37.

  • Form 84 will stay the collection of taxes: Submitting Form 84 does not automatically halt the collection of taxes. The collection process may only be stayed if the application is approved by the Department of Revenue.

  • There is no need to provide detailed information when filing Form 84: The applicant must thoroughly explain their situation and provide ample evidence to support their claim for relief. This includes attaching relevant documents, such as copies of the federal claim for relief, if applicable, and any other evidence that substantiates the application.

  • Only the applying spouse’s liability is considered: When determining whether to grant relief, the state considers all relevant circumstances, including whether the applicant significantly benefited from the understatement. Furthermore, if relief is granted, it doesn't absolve the non-applying spouse of their tax liabilities.

  • If relief is granted, it covers all penalties and interests: The relief granted may exclude certain penalties and interest. It specifically applies to the understatement of tax liability, not necessarily to the penalties and interest that have accrued on that liability.

  • A conference request extends the filing deadline for Form 84: Requesting a conference does not extend the deadline for filing Form 84. The application must be received within 30 days following the issuance of a Notice of Intention to Assess (NIA), if applicable, along with a conference request within the same period if desired.

It is essential for applicants to carefully read the instructions provided with Form 84 and seek guidance if there is any confusion. Correct understanding and thorough preparation can increase the chances of successfully obtaining relief from joint income tax liabilities.

Key takeaways

Understanding the Massachusetts Form 84 is crucial for those seeking relief from joint income tax liability. Below are key takeaways to keep in mind:

  • Eligibility Criteria: Before completing Form 84, it’s essential to verify your eligibility for applying for relief under the conditions specified by the Massachusetts Department of Revenue.
  • Detailed Information Required: All sections of the form require precise and accurate information reflecting the joint return filed, including full names, Social Security numbers, and other personal details as they appeared on the original tax return.
  • Submission of Supporting Documents: If you've applied for federal relief as an innocent spouse, or if any notices related to tax assessment have been issued (Notice of Intention to Assess or Notice of Assessment), you must attach copies of these documents along with your application.
  • Explanation for Relief: Clearly describe the reasons for requesting relief, including specifics about the tax understatement and why it would be unfair to hold you liable, supported by any relevant documents or exhibits.
  • Time-Sensitive Filing: Applications must be submitted within prescribed deadlines associated with challenging tax assessments or proposed assessments under Massachusetts General Laws (MGL) Chapter 62C, sections 26 and 37.
  • Impact on Collection: Filing Form 84 does not automatically halt the collection of taxes owed. The form serves as a request which requires approval.
  • Outcome of Approval: If the application is approved, the relief granted will be explicitly detailed in the notice of determination, but it's important to note that any relief granted does not absolve joint liability for taxes not covered by the relief.
  • False Representation: Any relief granted based on false or fraudulent information can be revoked, emphasizing the importance of honest and complete disclosure.
  • Professional Guidance Recommended: Given the complexities involved in seeking relief from joint income tax liability, consulting with a tax professional or using appropriate legal representation is advisable to navigate the process effectively.

Filing Form 84 is a structured process intended for those who unknowingly find themselves burdened by a spouse's tax inaccuracies. By carefully completing the form and providing thorough documentation, applicants can present a strong case for relief.

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