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        <ExplanationTxt>Client had medical emergency and was unable to provide all information required timely. We filed with what informtaion was avaialble at the time. Client has since recovered and was able to provide remaining information. Amended return to include prior missing information.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
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