About 'certified tax accountant'|After Busy Season, Accountants Get a Well-Deserved Tax Break

About 'certified tax accountant'|After Busy Season, Accountants Get a Well-Deserved Tax Break

Ｄｕｒｉｎｇ               ｍｙ               ｐａｓｔ               ｓｅｖｅｎ               ｓｅａｓｏｎｓ               ａｓ               ａ               ｔａｘ               ｐｒｅｐａｒｅｒ,               ｔｈｅ               ｔａｘ               ｐｒｅｐａｒａｔｉｏｎ               ｉｎｄｕｓｔｒｙ               ｈａｓ               ｂｅｅｎ               ｃｏｍｉｎｇ               ｕｐ               ｗｉｔｈ               ｗａｙｓ               ｔｏ               ｃａｐｉｔａｌｉｚｅ               ｏｎ               ｔｗｏ               ｐｏｐｕｌａｒ               ｔｒｅｎｄｓ               ｉｎ               Ａｍｅｒｉｃａ               ｔｏｄａｙ. Ｔｈｒｏｕｇｈ               ｖａｒｉｏｕｓ               ｓｏｆｔｗａｒｅ               ｐａｃｋａｇｅｓ               ａｎｄ               ｒｅｆｕｎｄ               ｏｐｔｉｏｎｓ,               ｃｏｎｖｅｎｉｅｎｃｅ               ａｎｄ               ｉｎｓｔａｎｔ               ｇｒａｔｉｆｉｃａｔｉｏｎ               (ｉｎ               ｔｈｉｓ               ｃａｓｅ               ｓｐｅｅｄ               ｏｆ               ｒｅｆｕｎｄ)               ｈａｖｅ               ｂｅｃｏｍｅ               ｓｔａｎｄａｒｄ               ｓｅｒｖｉｃｅｓ               ｏｆｆｅｒｅｄ               ｂｙ               ｍａｎｙ               ｔａｘ               ｐｒｏｆｅｓｓｉｏｎａｌｓ               ｉｎ               ｔｈｅ               ｆｏｒｍ               ｏｆ               ｏｎｌｉｎｅ               ｆｉｌｉｎｇ               ａｎｄ               ｍｏｎｅｙ               ｎｏｗ               ｌｏａｎｓ. Ｔｈｅ               ＩＲＳ               ｅｖｅｎ               ａｌｌｏｗｓ               ｉｎｄｉｖｉｄｕａｌｓ               ｕｎｄｅｒ               ａ               ｃｅｒｔａｉｎ               ｉｎｃｏｍｅ               ｌｅｖｅｌ               ｔｏ               ｅｆｉｌｅ               ｔｈｅｉｒ               ｔａｘｅｓ               ｏｎｌｉｎｅ               ｆｏｒ               ｆｒｅｅ. Ａｓ               Ｉ               ａｔｔｅｎｄ               ｖａｒｉｏｕｓ               ｔａｘ               ｓｅｍｉｎａｒｓ               ｏｆｆｅｒｅｄ               ｂｙ               ｔｈｅ               ＩＲＳ               ａｎｄ               ｔａｌｋ               ｗｉｔｈ               ｏｔｈｅｒ               ｔａｘ               ｐｒｏｆｅｓｓｉｏｎａｌｓ,               ａｓ               ｗｅｌｌ               ａｓ               ｏｆｆｅｒ               ａｄｖｉｓｅ               ｔｏ               ｆｒｉｅｎｄｓ               ｔｈａｔ               ｈａｖｅ               ｔｈｅｉｒ               ｒｅｔｕｒｎｓ               ｐｒｅｐａｒｅｄ               ｂｙ               ｏｔｈｅｒｓ               ｗｈｏ               ｇｅｔ               ｔｈｅｍ               ｂｉｇ               ｔａｘ               ｒｅｆｕｎｄｓ               ａｎｄ               ｎｏｗ               ａｒｅ               ｇｅｔｔｉｎｇ               ｌｅｔｔｅｒｓ               ｆｒｏｍ               ｔｈｅ               ＩＲＳ,               Ｉ               ｂｅｌｉｅｖｅ               ｔｈａｔ               ｉｎ               ｔｈｅ               ｎｅｘｔ               ｓｅｖｅｒａｌ               ｙｅａｒｓ               ｔａｘ               ｍｅｄｉａｔｉｏｎ               ｗｉｌｌ               ｂｅｃｏｍｅ               ｅｖｅｎ               ｌａｒｇｅｒ               ｂｕｓｉｎｅｓｓ               ｆｏｒ               ｔａｘ               ｐｒｏｆｅｓｓｉｏｎａｌｓ. Ａ               ｔａｘ               ｍｅｄｉａｔｏｒ               ｉｓ               ａ               ｔａｘ               ｐｒｏｆｅｓｓｉｏｎａｌ               (Ｅｎｒｏｌｌｅｄ               Ａｇｅｎｔ)               ｔｈａｔ               ｉｓ               ｌｉｃｅｎｓｅｄ               ｔｏ               ｒｅｐｒｅｓｅｎｔ               ｔａｘ               ｐａｙｅｒｓ               ｂｅｆｏｒｅ               ｔｈｅ               ＩＲＳ. Ｅｎｒｏｌｌｅｄ               ａｇｅｎｔｓ               (ＥＡｓ),               ｌｉｋｅ               ａｔｔｏｒｎｅｙｓ               ａｎｄ               ｃｅｒｔｉｆｉｅｄ               ｐｕｂｌｉｃ               ａｃｃｏｕｎｔａｎｔｓ               (ＣＰＡｓ),               ａｒｅ               ｕｎｒｅｓｔｒｉｃｔｅｄ               ａｓ               ｔｏ               ｗｈｉｃｈ               ｔａｘｐａｙｅｒｓ               ｔｈｅｙ               ｃａｎ               ｒｅｐｒｅｓｅｎｔ,               ｗｈａｔ               ｔｙｐｅｓ               ｏｆ               ｔａｘ               ｍａｔｔｅｒｓ               ｔｈｅｙ               ｃａｎ               ｈａｎｄｌｅ,               ａｎｄ               ｗｈｉｃｈ               ＩＲＳ               ｏｆｆｉｃｅｓ               ｔｈｅｙ               ｃａｎ               ｐｒａｃｔｉｃｅ               ｂｅｆｏｒｅ. ＥＡｓ               ｔａｋｅ               ａｎ               ｅｘｔｅｎｓｉｖｅ               ｔｅｓｔ               ｍｕｃｈ               ｌｉｋｅ               ｔｈａｔ               ｏｆ               ａ               ＣＰＡ,               ｗｉｔｈ               ｔｈｅ               ｏｎｌｙ               ｄｉｆｆｅｒｅｎｃｅ               ｂｅｉｎｇ               ｔｈｅｉｒ               ｔｅｓｔ               ｆｏｃｕｓｅｓ               ｓｔｒｉｃｔｌｙ               ｏｎ               ｔａｘａｔｉｏｎ. Ｕｎｌｉｋｅ               ＣＰＡｓ               ａｎｄ               ａｔｔｏｒｎｅｙｓ               ｗｈｏ               ａｒｅ               ｌｉｃｅｎｓｅｄ               ｂｙ               ｓｔａｔｅｓ,               ＥＡｓ               ａｒｅ               ｌｉｃｅｎｓｅｄ               ｂｙ               ｔｈｅ               Ｕ.Ｓ. ｇｏｖｅｒｎｍｅｎｔ.                Ｗｈｅｎ               ａ               ｔａｘ               ｐａｙｅｒ               ｒｅｃｅｉｖｅｓ               ａ               ｌｅｔｔｅｒ               ｆｒｏｍ               ｔｈｅ               ＩＲＳ               ｓｔａｔｉｎｇ               ｔｈｅｙ               ｈａｖｅ               ｒｅｖｉｅｗｅｄ               ｔｈｅｉｒ               ｔａｘ               ｒｅｔｕｒｎｓ               ａｎｄ               ｈａｖｅ               ｄｅｔｅｒｍｉｎｅｄ               ｔｈｅｙ               ｕｎｄｅｒｐａｉｄ               ｔｈｅｉｒ               ｔａｘｅｓ               ｆｏｒ               ａ               ｃｅｒｔａｉｎ               ｙｅａｒ,               ｔｈａｔ               ｉｎｄｉｖｉｄｕａｌ               ｗｏｕｌｄ               ｔｈｅｎ               ｃｏｎｔａｃｔ               ａｎ               ｅｎｒｏｌｌｅｄ               ａｇｅｎｔ               ｔｏ               ａｓｓｉｓｔ               ｔｈｅｍ. Ｉｎ               ｏｔｈｅｒ               ｗｏｒｄｓ,               ｔｈｅ               ｔａｘ               ｐａｙｅｒ               ｉｓ               ｂｅｉｎｇ               ａｕｄｉｔｅｄ               ａｎｄ               ｗｏｕｌｄ               ｔｕｒｎ               ｔｏ               ａｎ               ｅｎｒｏｌｌｅｄ               ａｇｅｎｔ. Ａｎ               ｅｎｒｏｌｌｅｄ               ａｇｅｎｔ               ｗｏｕｌｄ               ｂｅ               ａ               ｂｅｔｔｅｒ               ｐｌａｃｅ               ｔｏ               ｓｔａｒｔ,               ａｓ               ｏｐｐｏｓｅｄ               ｔｏ               ａ               ｃｅｒｔｉｆｉｅｄ               ｐｕｂｌｉｃ               ａｃｃｏｕｎｔａｎｔ,               ｂｅｃａｕｓｅ               ｎｏｔ               ａｌｌ               ＣＰＡｓ               ｓｐｅｃｉａｌｉｚｅ               ｉｎ               ｔａｘｅｓ,               ｗｈｉｌｅ               ａｌｌ               ＥＡｓ               ａｒｅ               ｓｃｈｏｏｌｅｄ               ｏｎｌｙ               ｔｏ               ｄｅａｌ               ｗｉｔｈ               ｔａｘｅｓ. Ｔｈｅ               ＥＡ               ｒｅｖｉｅｗｓ               ｔｈｅ               ｒｅｔｕｒｎ               ｉｎ               ｑｕｅｓｔｉｏｎ               ａｎｄ               ｃｏｍｍｕｎｉｃａｔｅｓ               ｄｉｒｅｃｔｌｙ               ｗｉｔｈ               ｔｈｅ               ＩＲＳ               ｏｎ               ｔｈｅ               ｂｅｈａｌｆ               ｏｆ               ｔｈｅ               ｔａｘｐａｙｅｒ,               ｓｏ               ｔｈｅｙ               ｄｏｎ'ｔ               ｈａｖｅ               ｔｏ               ｗｏｒｒｙ               ａｂｏｕｔ               ｔｈａｔ. Ｉｎ               ｍｏｓｔ               ｃａｓｅｓ               ｔｈｅｙ               ｈａｖｅ               ｂｅｅｎ               ａｂｌｅ               ｔｏ               ｎｅｇｏｔｉａｔｅ               ａ               ｍｕｃｈ               ｓｍａｌｌｅｒ               ｓｅｔｔｌｅｍｅｎｔ               ｔｈａｎ               ｗｈａｔ               ｗａｓ               ｏｒｉｇｉｎａｌｌｙ               ｒｅｑｕｅｓｔｅｄ               ｂｙ               ｔｈｅ               ＩＲＳ               ｗｈｉｃｈ               ｉｓ               ｗｈｙ               ｗｈｅｎ               ａｎ               ｉｎｄｉｖｉｄｕａｌ               ｇｅｔｓ               ａｕｄｉｔｅｄ               ｉｔ               ｉｓ               ｂｅｓｔ               ｆｏｒ               ｔｈｅｍ               ｎｏｔ               ｔｏ               ｔｒｙ               ｔｏ               ｒｅｓｏｌｖｅ               ｔｈｅ               ｍａｔｔｅｒ               ｏｎ               ｔｈｅｉｒ               ｏｗｎ.                Ｔｈｅ               ｍａｉｎ               ｒｅａｓｏｎ               Ｉ               ｂｅｌｉｅｖｅ               ｔｈａｔ               ｔｈｅ               ｄｉｓｔｉｎｃｔｉｖｅ               ｌｅｔｔｅｒｓ               ＥＡ               ｗｉｌｌ               ｂｅｃｏｍｅ               ａｓ               ｃｏｍｍｏｎ               ａｓ               ＣＰＡ               ｉｓ               ｂｅｃａｕｓｅ               ｏｆ               ｔｈｅ               ｈｉｇｈ               ｎｕｍｂｅｒ               ｏｆ               ｒｅｔｕｒｎｓ               ｂｅｉｎｇ               ｑｕｅｓｔｉｏｎｅｄ               ｂｙ               ｔｈｅ               ＩＲＳ. Ｉｎ               ａ               ｓｅｍｉｎａｒ               Ｉ               ａｔｔｅｎｄｅｄ               ｔｗｏ               ｙｅａｒｓ               ａｇｏ,               ｔｈｅ               ｓｐｅａｋｅｒ               ｆｒｏｍ               ｔｈｅ               ＩＲＳ               ｗａｒｎｅｄ               ｔｈｅ               ｒｏｏｍ               ｆｕｌｌ               ｏｆ               ｔａｘ               ｐｒｏｆｅｓｓｉｏｎａｌｓ               ｔｈｅｙ               ｗｅｒｅ               ｂｅｇｉｎｎｉｎｇ               ｔｏ               ｂｅｌｉｅｖｅ               ａ               ｌａｒｇｅ               ｎｕｍｂｅｒ               ｏｆ               ｉｎｄｉｖｉｄｕａｌｓ               ｗｅｒｅ               ｅｘａｇｇｅｒａｔｉｎｇ               ｎｕｍｂｅｒｓ               ｏｎ               ｔｈｅｉｒ               ｒｅｔｕｒｎｓ. Ｊｕｓｔ               ｔｈｉｓ               ｐａｓｔ               Ｄｅｃｅｍｂｅｒ               ａｎ               ｅｘ               ＩＲＳ               ａｕｄｉｔｏｒ               ｎｏｗ               ｔｕｒｎｅｄ               ＥＡ               ｔｏｌｄ               ｍｅ               ｔｈａｔ               ｓｈｅ               ｈａｄ               ｃｅｒｔａｉｎ               ｔｈｉｎｇｓ               ｓｈｅ               ｌｏｏｋｅｄ               ｆｏｒ               ｏｎ               ａ               ｒｅｔｕｒｎ               ｔｈａｔ               ｌｅａｄ               ｈｅｒ               ｔｏ               ａｕｔｏｍａｔｉｃａｌｌｙ               ａｕｄｉｔ               ｔｈａｔ               ｉｎｄｉｖｉｄｕａｌ. Ｓｈｅ               ｓａｉｄ               ｔｈａｔ               ｓｏｍｅｔｉｍｅｓ               ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｔｕｒｎｅｄ               ｏｕｔ               ｔｏ               ｂｅ               ｊｕｓｔｉｆｉｅｄ               ａｎｄ               ｎｏ               ｆｕｒｔｈｅｒ               ａｃｔｉｏｎ               ｗａｓ               ｔａｋｅｎ               ｂｙ               ｈｅｒ               ｏｆｆｉｃｅ,               ｂｕｔ               ｍｏｒｅ               ｏｆｔｅｎ               ｈｅｒ               ｈｕｎｃｈｅｓ               ｗｅｒｅ               ｃｏｒｒｅｃｔ               ａｎｄ               ｔｈｅ               ｔａｘ               ｐａｙｅｒ               ｗａｓ               ｔｈｅｎ               ｒｅｓｐｏｎｓｉｂｌｅ               ｆｏｒ               ｐａｙｉｎｇ               ｂａｃｋ               ｔａｘｅｓ               ａｎｄ               ｐｅｎａｌｔｉｅｓ. Ｔｈｅ               ｔａｘ               ｐａｙｅｒ               ｇｏｔ               ｔｈａｔ               ｌａｒｇｅ               ｒｅｆｕｎｄ               ｂｕｔ               ｅｎｄｅｄ               ｕｐ               ｐａｙｉｎｇ               ｉｔ               ｂａｃｋ               ｔｏ               ｔｈｅ               ＩＲＳ               ａｎｄ               ｔｈｅｎ               ｓｏｍｅ,               ｏｎ               ｔｏｐ               ｏｆ               ｔｈｅ               ｐｅｎａｌｔｉｅｓ               ａｎｄ               ｉｎｔｅｒｅｓｔ               ｔｈｅｙ               ｈａｄ               ｔｏ               ｐａｙ               ｆｏｒ               ｔｈｅ               ｂａｃｋ               ｔａｘｅｓ,               ｔｈｅ               ｓｅｒｖｉｃｅｓ               ｏｆ               ａｎ               ｅｎｒｏｌｌｅｄ               ａｇｅｎｔ               ａｒｅ               ｎｏｔ               ｃｈｅａｐ.                Ａｕｄｉｔｉｎｇ               ｐａｓｔ               ｙｅａｒ               ｒｅｔｕｒｎｓ               ａｎｄ               ｇｅｔｔｉｎｇ               ｂａｃｋ               ｅｘｔｒａ               ｍｏｎｅｙ               ｉｓ               ｂｉｇ               ｂｕｓｉｎｅｓｓ               ｉｎ               ｔｈｅ               ｔａｘ               ｉｎｄｕｓｔｒｙ. Ｅｖｅｎ               ｓｏｍｅ               ｏｆ               ｔｈｅ               ｌｅａｄｉｎｇ               ｔａｘ               ｐｒｅｐａｒａｔｉｏｎ               ｂｕｓｉｎｅｓｓｅｓ               ａｄｖｅｒｔｉｓｅ               ａｍｅｎｄｉｎｇ               ｔａｘ               ｐａｙｅｒ'ｓ               ｒｅｔｕｒｎｓ               ａｎｄ               ｇｅｔｔｉｎｇ               ｌａｒｇｅ               ｓｕｍｓ               ｏｆ               ｍｏｎｅｙ               ｂａｃｋ. Ｔｈｅｉｒ               ｃｌａｉｍ               ｉｓ               ｔｈｅｙ               ｗｉｌｌ               ｒｅｖｉｅｗ               ｔｈｅ               ｒｅｔｕｒｎ               ａｎｄ               ｇｅｔ               ｅｘｔｒａ               ｄｅｄｕｃｔｉｏｎｓ               ａｎｄ               ｃｒｅｄｉｔｓ               ｔｏ               ｉｎｃｒｅａｓｅ               ｙｏｕｒ               ｒｅｆｕｎｄ. Ｉｎ               ｓｏｍｅ               ｃａｓｅｓ               ｔｈｉｓ               ｉｓ               ａｃｔｕａｌｌｙ               ｊｕｓｔｉｆｉｅｄ               ｂｅｃａｕｓｅ               ｔｈｅ               ｏｒｉｇｉｎａｌ               ｐｒｅｐａｒｅｒ               ｌｅｆｔ               ｔｈｏｕｓａｎｄｓ               ｏｆ               ｄｏｌｌａｒｓ               ｏｆｆ               ｙｏｕｒ               ｒｅｔｕｒｎ               ｔｈａｔ               ｃｏｕｌｄ               ｈａｖｅ               ｂｅｅｎ               ｌｅｇａｌｌｙ               ｃｌａｉｍｅｄ. Ｉｎ               ｔｈｉｓ               ｃａｓｅ               ｔｈｅ               ｔａｘ               ｐｒｅｐａｒｅｒ               ｄｏｉｎｇ               ｔｈｅ               ａｍｅｎｄｍｅｎｔ               ｓｈｏｕｌｄ               ｂｅ               ｓｕｒｅ               ｔｏ               ｓｅｎｄ               ａｌｏｎｇ               ａｌｌ               ｄｏｃｕｍｅｎｔｓ               ｔｈａｔ               ｓｕｐｐｏｒｔ               ｔｈｅ               ｃｌａｉｍ               ｆｏｒ               ａ               ｌａｒｇｅｒ               ｒｅｆｕｎｄ               ｗｉｔｈ               ｔｈｅ               1040Ｘ. Ｔｈｉｓ               ｗｉｌｌ               ｅｌｉｍｉｎａｔｅ               ａｎｙ               ｃｏｎｆｕｓｉｏｎ               ａｎｄ               ｑｕｅｓｔｉｏｎｓ               ｆｒｏｍ               ｔｈｅ               ＩＲＳ.                Ｔｈｅ               ｈｏｕｓｉｎｇ               ｉｎｄｕｓｔｒｙ               ｈａｓ               ｒｅｃｅｎｔｌｙ               ｔａｋｅｎ               ａ               ｓｈｉｆｔ               ｔｏ               ｗｈｅｒｅ               ｔｈｅ               ｂｉｇ               ｍｏｎｅｙ               ｉｎ               ｒｅａｌ               ｅｓｔａｔｅ               ｉｓ               ｉｎ               ｐｕｒｃｈａｓｉｎｇ               ｆｏｒｅｃｌｏｓｕｒｅｓ               ａｔ               ｌｏｗ               ｃｏｓｔ               ａｎｄ               ｒｅｓｅｌｌｉｎｇ               ｔｈｅｍ               ａｔ               ｍａｒｋｅｔ               ｖａｌｕｅ. Ｔｈｏｓｅ               ｔｈａｔ               ｃｏｍｅ               ｉｎ               ａｎｄ               ｓｔｏｐ               ｆｏｒｅｃｌｏｓｕｒｅ               ａｒｅ               ａｃｔｕａｌｌｙ               ｐｒｏｖｉｄｉｎｇ               ｔｈｅ               ｈｏｍｅ               ｏｗｎｅｒ               ａ               ｇｒｅａｔ               ｓｅｒｖｉｃｅ               ｂｅｃａｕｓｅ               ｏｎｃｅ               ｔｈｅ               ｈｏｕｓｅ               ｉｓ               ｆｏｒｅｃｌｏｓｅｄ               ｔｈａｔ               ｓｔａｙｓ               ｏｎ               ｙｏｕｒ               ｃｒｅｄｉｔ               ｒｅｐｏｒｔ               ｆｏｒ               10               ｙｅａｒｓ. Ｍａｎｙ               ｈｏｍｅ               ｂｕｙｅｒｓ               ｐｕｒｃｈａｓｅｄ               ｈｏｕｓｅｓ               ｂｅｆｏｒｅ               ｔｈｅｙ               ｗｅｒｅ               ｒｅａｄｙ               ａｓ               ｔｈｅｙ               ｆｅｌｌ               ｐｒｅｙ               ｔｏ               ｐｒｅｄａｔｏｒｙ               ｌｅｎｄｅｒｓ               ａｎｄ               ａｒｅ               ｐａｙｉｎｇ               ｆｏｒ               ｉｔ               ｎｏｗ.                Ａｎｄ               ｊｕｓｔ               ａｓ               ｔｈｏｓｅ               ｓｕｂ-ｐｒｉｍｅ               ａｎｄ               ｉｎｔｅｒｅｓｔ               ｏｎｌｙ               ｌｏａｎｓ               ａｌｌｏｗｅｄ               ｍａｎｙ               Ａｍｅｒｉｃａｎｓ               ｔｏ               ｐｕｒｃｈａｓｅ               ｈｏｍｅｓ               ｔｈａｔ               ａｒｅ               ｎｏｗ               ｂｅｉｎｇ               ｆｏｒｅｃｌｏｓｅｄ               ｏｎ               ｂｙ               ｂａｎｋｓ               ｉｎ               ｒｅｃｏｒｄ               ａｍｏｕｎｔｓ,               ｔｈｏｓｅ               ｔｈａｔ               ｃｏｎｔｉｎｕｅ               ｔｏ               ｒｅａｐ               ｔｈｅ               ｅａｒｌｙ               ｂｅｎｅｆｉｔｓ               ｏｆ               ｅｘａｇｇｅｒａｔｅｄ               ｔａｘ               ｒｅｔｕｒｎｓ               ｔａｋｅ               ｔｈｅ               ｒｉｓｋ               ｏｆ               ｄｅａｌｉｎｇ               ｗｉｔｈ               ｔｈｅ               ＩＲＳ               ｓｏｏｎ. Ｉｆ               ｔｈａｔ               ｌｅｔｔｅｒ               ｃｏｍｅｓ               ｆｒｏｍ               ｔｈｅ               ＩＲＳ               ａｎｄ               ｔｈｅｙ               ｓａｙ               ｔｈａｔ               ｔｈｅｙ               ｈａｖｅ               ｃａｌｃｕｌａｔｅｄ               ｙｏｕｒ               ｒｅｔｕｒｎ               ａｎｄ               ｙｏｕ               ｈａｖｅ               ｕｎｄｅｒｓｔａｔｅｄ               ｙｏｕｒ               ｉｎｃｏｍｅ               ａｎｄ               ｎｏｗ               ｏｗｅ               ａｎ               ａｄｄｉｔｉｏｎａｌ               $6500,               ｍａｋｅ               ｓｕｒｅ               ｙｏｕ               ｆｉｎｄ               ａ               ｇｏｏｄ               ｅｎｒｏｌｌｅｄ               ａｇｅｎｔ.

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