Frivolous tax positions. A frivolous tax position is a way to delay the taxation process. For the Secretary of the Treasury’s list of frivolous tax positions, visit IRS Notice 2010-33. Taxpayers may not rely on frivolous arguments to avoid or evade state taxes.The IRS is changing the notice CP01A format Taxpayers who receive an CP01A, We assigned you an Identity Protection Personal Identification Number containing an Individual Protection (IP) PIN to file their taxes, may notice a change in the way IP PINs are mailed this year. ... You can request a copy of your notice or letter in Braille or large ...number is shown on the notice or letter, follow the mailing instructions on the notice or letter. • For all others, FAX this form toll-free to: 855-807-5720. Submitting by Mail • If you checked Box 2 in Section A in response to a notice or letter received from the IRS, return this form and if possible, a copy of the notice or letterThe benefits of this policy, however, are substantially diluted by the IRS’s failure to specifically identify the frivolous position in the letters that are issued. In the case of frivolous returns, Wage & Investment (W&I) generally sends Letter 3176C to provide the requisite 30-day notice.REV. RUL. 2022-17 TABLE 3 Rates Under Section 382 for September 2022. Adjusted federal long-term rate for the current month. 2.38%. Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal long-term rates for the current month and the prior two months.) 2.54%.The IRS states specifically that a refund can take this amount of time to process. With that being said, if you have not received your tax refund or credit within that timeframe and you have utilized their 'Where's My Amended Return' tool to check on your amended return status , then call the IRS at 1-866-464-2050 to inquire about your case.Call the Taxpayer Protection Program hotline on the notice. Note: We won’t be able to process your tax return until we hear from you. Have ALL of the following available when you call: The 5071C notice. The Form 1040-series tax return referenced in the notice (Forms W-2 and 1099 aren’t tax returns) A prior year tax return, other than the ...(14) IRM 21.5.6.4.10(3) Updated timeframe for accounts with a Transaction Code 810 Responsibility Code 4 to receive a 3176C letter to 180 days. Change made due to policy change by RIVO. IPU 23U0202 issued 02-01-2023. (15) IRM 21.5.6.4.10(3) Added to prepare a referral to FRP if Letter 3176C was issued but not received by taxpayer.The Form 8995 used to compute the S portion's QBI deduction must be attached as a PDF to the ESBT tax worksheet filed with Form 1041. When attached to the ESBT tax worksheet, the trust must show that the information is applicable to the S portion only, by writing "ESBT" in the top margin of the Form 8995. See the Instructions for Form 1041.IRC § 6702(d); Rev. Proc. 2012-43, 2012-49 I.R.B. 643. Taxpayers can also avoid assertion of the penalty if they withdraw. frivolous return within 30 days of receiving notice by the IRS. This right is statutory in the case of IRC § 6702(b), Specified Frivolous Submissions, and a matter of IRS policy in the case of IRC § 6702(a), Frivolous ...Revenue Procedure 2022-4. This procedure explains how the IRS provides guidance on issues under the jurisdiction of the Employee Plans Rulings and Agreements Office in its Tax Exempt and Government Entities Division. It applies to determination letters for various types of employee benefit plans (including 401 (k) plans) and transactions, and ...IRC § 6702(d); Rev. Proc. 2012-43, 2012-49 I.R.B. 643. Taxpayers can also avoid assertion of the penalty if they withdraw. frivolous return within 30 days of receiving notice by the IRS. This right is statutory in the case of IRC § 6702(b), Specified Frivolous Submissions, and a matter of IRS policy in the case of IRC § 6702(a), Frivolous ...According to the IRS's IRS urges taxpayers to use electronic options; outlines online assistance page, the IRS isn't currently processing mailed paper returns, which would include amended returns, since they must be filed on paper and mailed. Generally, a mail-in amended return takes 6 weeks to process, but at this point, it is impossible to ...Make sure to enter $0 (zero dollars) for last year's adjusted gross income (AGI) on the 2022 tax return. Everyone else should enter their prior year's AGI from last year's return. 4. Free resources are available to help eligible taxpayers file online. Free help may also be available to qualified taxpayers.IR-2022-203, November 22, 2022 — The Internal Revenue Service today encouraged taxpayers to take simple steps before the end of the year to make filing their 2022 federal tax return easier. With a little advance preparation, a preview of tax changes and convenient online tools, taxpayers can approach the upcoming tax season with confidence.If the IRS adjusted your return to taxes owed and you agree with the changes made, pay your due taxes by the date listed on the letter. Review your appeal rights and steps to take to prepare a protest if you disagree with Notice CP12. The IRS notice will also have information and a contact number for this. Understand, review, and determine the ...E-file Your Extension Form for Free. Individual tax filers, regardless of income, can use IRS Free File to electronically request an automatic tax-filing extension. Filing this form gives you until October 15 to file a return. If October 15 falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.Like-kind exchanges -- when you exchange real property used for business or held as an investment solely for other business or investment property that is the same type or "like-kind" -- have long been permitted under the Internal Revenue Code. Generally, if you make a like-kind exchange, you are not required to recognize a gain or loss ...If you want to avoid a frivolous penalty, NWTRCC and war tax resistance counselors encourage filers not to write protests or deductions or credits directly on their tax forms. In 2010 a few war tax resisters received warning letters, and despite following steps that should have cleared the fine, the IRS went ahead and imposed the $5,000 penalty.The IRS received the letter and attachment in March 2016. The attached photocopy of the Form 1040X was stamped "photocopy - do not process." In May 2016, the IRS assessed two frivolous return penalties totaling $10,000, one for the original Form 1040X and the other for the copy that the Kestins submitted with their February 2016 letter.Reporting Fake Notices to the IRS. Calling the IRS after you receive a letter from them is the fastest way to check if the notice is genuine. However, you shouldn’t use the contact number on the letter or respond to it if you suspect that the letter is fake until you determine the letter is real. Call 800- 829-1040 to speak with an IRS agent ...Request an extension by mail. 1. File Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. You can file by mail, online with an IRS e-filing partner or through a tax professional. 2. Estimate how much tax you owe for the year on the extension form: Subtract the taxes you already paid for the filing year.The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. Part II Income or Loss From Partnerships and S Corporations : Note: If you report a loss, receive a distribution, dispose of stock, or receive a loan repayment from an S corporation, you :IR-2024-21, Jan. 25, 2024 — The Internal Revenue Service renewed calls today for businesses to review their eligibility for the Employee Retention Credit as the agency's law ... the IRS will send more recapture letters for tax year 2021 this spring. These efforts are in addition to other IRS compliance work: Audits. The IRS has thousands of ...You can also call 800-829-1040 (that's the only IRS hotline number!) to verify the letter. Additionally, each piece of mail from the actual agency comes with a notice or letter number in the top ...Tax Tip 2022-141, September 14, 2022 — When the IRS needs to ask a question about a taxpayer's tax return, notify them about a change to their account, or request a payment, the agency often mails a letter or notice to the taxpayer. Getting mail from the IRS is not a cause for panic but, it should not be ignored either.File Form 8862. If we denied or reduced your EITC for a tax year after 1996 (CTC, ACTC, ODC or AOTC for a tax year after 2015) for any reason other than a math or clerical error, you must include Form 8862, Information to Claim Certain Credits After Disallowance with your next tax return. You don’t have to include the form with your next tax ...The waiver will apply to filers with assessed tax bills of less than $100,000 and who were in the IRS collection notice process, or were issued an initial balance due notice between Feb. 5, 2022 ...I received a letter 3176C, I was told I need to send a request to the IRS asking them to withdrawal my tax return Nothing. You should not have mailed them two copies (as you know now) but since you have done so you should just wait until they have processed the return.IRS Letter 3176C: A Warning About An Impending Frivolous Return PenaltyThe IRS' Return Review Program screens filed returns for potential identity theft, ref...Code 766 means that you have a credit on your account, which might be the result of a refund, an overpayment from a previous year, or a credit from the current year’s return. In any case, it means that your tax liability has been reduced. If the code 766 is unexpected, you will receive a letter from the IRS explaining the change to your account.The $1,160,000 limitation is reduced (but not below zero) by the amount by which the cost of section 179 property placed in service during the 2023 tax year exceeds $2,890,000. The cost of any sport utility vehicle (SUV) that may be taken into account under section 179 cannot exceed $28,900. (See Rev. Proc. 2022-38.)It will explain the changes we made and why you owe money on your taxes. If you agree with the changes we made. Pay the amount owed by the date on the notice. Visit Payments webpage for electronic payment options. Make payment arrangements if you can't pay the full amount you owe. You can do this online using the Online Payment Agreement tool.The IRS states specifically that a refund can take this amount of time to process. With that being said, if you have not received your tax refund or credit within that timeframe and you have utilized their 'Where's My Amended Return' tool to check on your amended return status , then call the IRS at 1-866-464-2050 to inquire about your case.IR-2022-178, October 13, 2022. WASHINGTON — Starting this week, the Internal Revenue Service is sending letters to more than 9 million individuals and families who appear to qualify for a variety of key tax benefits but did not claim them by filing a …An Information Letter provides general statements of well-defined law without applying them to a specific set of facts. They are provided by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of their constituents, or by congress-persons on their own behalf. ... 2022-0007: 529A.00 ...Are you in need of tax assistance and looking for the nearest IRS office location? Whether you have questions about filing your taxes, need help with tax forms, or require face-to-...A 2022 QCD must be reported on the 2022 federal income tax return, normally filed during the 2023 tax filing season. In early 2023, the IRA owner will receive Form 1099-R from their IRA trustee that shows any IRA distributions made during calendar year 2022, including both regular distributions and QCDs. The total distribution is in Box 1 on ...The IRS sends this letter to people who have been a victim of a data breach. This letter may ask the taxpayer to verify their identity in person at a Taxpayer Assistance Center. Taxpayers should follow the steps in the letter exactly. If the IRS sends a taxpayer an identity theft letter, the taxpayer should follow the steps in the letter. That ...Notice Overview. The IRS corrected one or more mistakes on your tax return. A CP12 Notice is sent when the IRS corrects one or more mistakes on your tax return which either result in a different refund amount, or in an overpayment when you thought you owed. This notice, or letter may include additional topics that have not yet been covered here.Apr 5, 2022 · Letter Overview. The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed. This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.The IRS will begin issuing Letter 6475, Your Third Economic Impact Payment, to EIP recipients in late January. This letter will help Economic Impact Payment recipients determine if they are entitled to and should claim the recovery rebate credit on their 2021 tax returns when they file in 2022.This includes any plus-up payments. Log into your online account to find your third Economic Impact Payment amounts. You can also refer to IRS Notice 1444-C mailed to your address of record. In early 2022, we'll send Letter 6475 confirming the total amount of the third Economic Impact Payment and any plus-up payments you received in 2021.Sign In to make an Individual Tax Payment and See Your Payment History. For individuals only. You will need to create an IRS Online Account before using this option. View the amount you owe, your payment plan details, payment history, and any scheduled or pending payments. Make a same day payment from your bank account for your balance, payment ...Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. ... Hudson properly filed a 2022 income tax return. Hudson died in 2023 with unpaid medical expenses of $1,500 from 2022 and $1,800 in 2023. ... Responding to an IRS notice or letter.IR-2022-79, April 12, 2022 — The Internal Revenue Service announced today that taxpayers who may need to take additional actions related to Qualified Opportunity Funds (QOFs) should begin receiving letters in the mail in April.Used Clean Vehicle Credit. Beginning January 1, 2023, if you buy a qualified used electric vehicle (EV) or fuel cell vehicle (FCV) from a licensed dealer for $25,000 or less, you may be eligible for a used clean vehicle tax credit. The credit equals 30% of the sale price up to a maximum credit of $4,000. If you do not transfer the credit, it is ...Internal Revenue Service Memorandum Number: AM 2022-007 Release Date: 12/16/2022 CC:EEE:EB:EC:RHNettles Third Party Communication: None POSTS-101486-22 Date of Communication: Not Applicable . UILC: 61.00-00, 83.00-00, 409A.00-00, 409A.01-00 : December 09, 2022 : Mark Hulse Division Counsel Tax Exempt & Government Entities (CC:TEGEDC)I received a letter 3176C, I was told I need to send a request to the IRS asking them to withdrawal my tax return Nothing. You should not have mailed them two copies (as you know now) but since you have done so you should just wait until they have processed the return.Call the Taxpayer Protection Program Hotline shown in your 4883C letter. Have ALL of the following available when you call: If you DIDN'T file a tax return: Someone may have filed a fraudulent tax return using your name and SSN or ITIN. If you didn't file a tax return for the tax year shown on your letter, let us know immediately as you may be ...Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-File. We made the change (s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice.The letters are one part of a wide-ranging IRS campaign to curb ERC abuse that the Service blames on misleading marketing campaigns. In September, the IRS announced a moratorium on processing new claims, effective through at least the end of 2023. At that time, the IRS had received 3.6 million ERC claims, and of the 600,000 (15%) then ...May 23, 2022 · The IRS sends this letter to people who have been a victim of a data breach. This letter may ask the taxpayer to verify their identity in person at a Taxpayer Assistance Center. Taxpayers should follow the steps in the letter exactly. If the IRS sends a taxpayer an identity theft letter, the taxpayer should follow the steps in the letter. That ...1 Best answer. SweetieJean. Level 15. When the Service receives what it determines to be a frivolous filing under IRC Section 6702, the Service issues Letter 3176C. The Letter 3176C informs taxpayers that their return is frivolous, and subject to a $5000 civil penalty.Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-File. We made the change (s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 ...The Internal Revenue Service is sending letters to more than 9 million households who are potentially eligible for tax benefits but haven’t filed a 2021 return to claim them. Those benefits ...If the donated property is a vehicle, give the year, make, model, condition, and mileage at the time of the donation (for example, "2022 Hyundai, Model M, fair condition, 60,000 miles") regardless of whether you must attach either a Form 1098-C or other contemporaneous written acknowledgment.Chief Counsel Directives Manual - Published Guidance and Other Guidance to Taxpayers. Part. Part 33. Title. Chief Counsel Directives Manual - Legal Advice. Part. Part 34. Title. Chief Counsel Directives Manual - Litigation in District Court, Bankruptcy Court, Court of Federal Claims, and State Court.47. Posted August 23, 2023. We have had clients inform us they received penalty letters from the IRS for their 2022 Form 8955-SSA. The Form was filed by our office timely and accurately. We received notification from ftwilliam.com today the IRS goofed. Below is the text from the ftwilliam.com email: Dear ftwilliam.com Customer:The Internal Revenue Service (IRS) is a federal agency responsible for collecting taxes and administering the Internal Revenue Code. As such, it is often necessary to contact the I...This letter contains a variety of warning signs, including odd punctuation and a mixture of fonts as well as inaccuracies. For example, the letter says the deadline for filing tax refunds is Oct. 17; the deadline for people on extension for their 2022 tax returns is actually Oct.16, and those owed refunds from last year have time beyond that.The court found that Letter 3176C was not an initial determination of the penalty that required supervisor approval because, although the letter gave a stern warning about the IRS's intention to impose a penalty, its purpose was actually to invite Mrs. Kestin to make a correction that, if made, would have caused the IRS not to assess the penalty.To be a qualifying child for the 2023 tax year, your dependent generally must: You qualify for the full amount of the 2023 Child Tax Credit for each qualifying child if you meet all eligibility factors and your annual income is not more than $200,000 ($400,000 if filing a joint return). Parents and guardians with higher incomes may be eligible ...General Instructions. Purpose of Form. Use Form 8936 to figure your credit for qualified plug-in electric drive motor vehicles you placed in service during your tax year. Also use Form 8936 to figure your credit for certain qualified two-wheeled plug-in electric vehicles discussed under What's New, earlier.The Internal Revenue Service (IRS) is a federal agency responsible for collecting taxes and administering the Internal Revenue Code. As such, it is often necessary to contact the I...Effective Date: This guidance is effective for all claims that include a claim for research credit filed on or after January 10, 2022. Contact: [email protected]. Attachments (3) Distribution: www.irs.gov. Attachment 1 — Revisions to IRM 4.46.3, LB&I Examination Process, Planning the ExaminationAre you in need of assistance with your taxes? Do you have questions about filing deadlines, tax forms, or general tax-related inquiries? Look no further than your local IRS office...Is it good or bad? Tax topics are based on IRS tax system codes related to the processing and reporting of individual and business tax returns. They provide insight into why tax returns are still ...were listed as suspended on the Form 2290 filed for the period July 1, 2022, through June 30, 2023. These vehicles were sold or transferred to on,. ... Internal Revenue Service (IRS) disclosing information about my payment of the heavy highway vehicle use tax (HVUT) for the tax period listed above to the federal Department of Transportation ...Letter 3176-C, Frivolous Returns Response, is sent to the taxpayer in response to frivolous returns/claims and explains that the argument used is frivolous, warns of a possible penalty assessment if a corrected return or waiver of claim is not filed and that the IRS will not respond to subsequent inquiries of a similar nature.It will explain the changes we made and why you owe money on your taxes. If you agree with the changes we made. Pay the amount owed by the date on the notice. Visit Payments webpage for electronic payment options. Make payment arrangements if you can't pay the full amount you owe. You can do this online using the Online Payment Agreement tool.IRS Code 810 is one of many freeze codes taxpayers can see on their tax account transcripts. It indicates that the IRS can only release a tax refund once a particular problem is resolved. This transaction code appears in tax account transcripts after the tax return processing stage is completed, and the tax refund amount is already determined ...Where to File Addresses for Tax Returns by State. Addresses by state for Forms 1040 and 1040-SR, Forms 1040-ES, Forms 1040-V, amended returns, and extensions (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics). (Note - Forms 1040 and 1040-SR use the same where-to-file addresses.)Code 766 means that you have a credit on your account, which might be the result of a refund, an overpayment from a previous year, or a credit from the current year’s return. In any case, it means that your tax liability has been reduced. If the code 766 is unexpected, you will receive a letter from the IRS explaining the change to your account.If you bought a new, qualified plug-in electric vehicle (EV) between 2010 and 2022, you may be eligible for a new electric vehicle tax credit up to $7,500 under Internal Revenue Code Section 30D.. Manufacturers of the vehicles listed below have provided appropriate information and have received our acknowledgement that the vehicles are eligible for the credit and the amount of the qualifying ...The IRS will never contact you via direct message or email. If you receive a message from someone claiming to be from the IRS, do not respond and report it to the IRS immediately. ... First one was very vague, second one said I'm getting a 3176C letter sometime in the next 6 months or so 🫠 Reply reply abbycadabby527 ... 2022 failure to file ...People sometimes need to view their Internal Revenue Service (IRS) transcripts online. The IRS has an updated policy for viewing transcripts. Here’s what you need to know to access...Tax Tip 2022-141, September 14, 2022 — When the IRS needs to ask a question about a taxpayer's tax return, notify them about a change to their account, or request a payment, the agency often mails a letter or notice to the taxpayer. Getting mail from the IRS is not a cause for panic but, it should not be ignored either.IRC § 6702(d); Rev. Proc. 2012-43, 2012-49 I.R.B. 643. Taxpayers can also avoid assertion of the penalty if they withdraw. frivolous return within 30 days of receiving notice by the IRS. This right is statutory in the case of IRC § 6702(b), Specified Frivolous Submissions, and a matter of IRS policy in the case of IRC § 6702(a), Frivolous ...If you want to avoid a frivolous penalty, NWTRCC and war tax resistance counselors encourage filers not to write protests or deductions or credits directly on their tax forms. In 2010 a few war tax resisters received warning letters, and despite following steps that should have cleared the fine, the IRS went ahead and imposed the $5,000 penalty.If a taxpayer doesn't agree with the IRS, they should mail a letter explaining why they dispute the notice. They should mail it to the address on the contact stub included with the notice. The taxpayer should include information and documents for the IRS to review when considering the dispute. Do remember there is usually no need to call the IRS.You pay tax as a percentage of your income in layers called tax brackets. As your income goes up, the tax rate on the next layer of income is higher.Kim & Rosado LLP. 471 subscribers. Like. 4.8K views 1 year ago SAN JOSE. ...more. IRS Letter 3176C: A Warning About An Impending Frivolous Return PenaltyThe IRS' Return Review Program...Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act, retroactively reinstated and extended the following fuel tax credits through December 31, 2024: Alternative fuel credit. Alternative fuel mixture credit. Second generation biofuel producer credit. See Notice 2022-39 PDF for information on how to ...The IRS sent letter 2273C to let you know the installment agreement was granted. This notice also explains the terms of your agreement. Notice deadline: N/A. ... OBTP# B13696 ©2022 HRB Tax Group, Inc. When you use an ATM, in addition to the fee charged by the bank, you may be charged an additional fee by the ATM operator. ...An Initial Contact Letter is your notification that your tax return has been selected for an audit (also called an examination). Included in the letter is a listing of the specific items reported on your tax return or that you failed to include on your return that are being questioned by the IRS, with a request that you provide documentation to support the identified items.4136. Caution: Claimant has the name and address of the person who sold the fuel to the claimant and the dates of purchase. For. claims on lines 1c and 2b (type of use 13 or 14), 3d, 4c, and 5, claimant has not waived the right to make the claim. For claims on lines 1c and 2b (type of use 13 or 14), claimant certifies that a certificate has not ...Is it good or bad? Tax topics are based on IRS tax system codes related to the processing and reporting of individual and business tax returns. They provide insight into why tax returns are still ...According to the IRS's IRS urges taxpayers to use electronic options; outlines online assistance page, the IRS isn't currently processing mailed paper returns, which would include amended returns, since they must be filed on paper and mailed. Generally, a mail-in amended return takes 6 weeks to process, but at this point, it is impossible to ...and the Internal Revenue Service (IRS) intend to amend the section 871(m) regulations to delay the effective/applicability date of certain rules in those final regulations. The anti-abuse rule provided in §1.871-15(o) will continue to apply during the phase-in years described in this Notice. As a result, a transaction that would notInternal Revenue Service Memorandum Number: AM 2022-007 Release Date: 12/16/2022 CC:EEE:EB:EC:RHNettles Third Party Communication: None POSTS-101486-22 Date of Communication: Not Applicable . UILC: 61.00-00, 83.00-00, 409A.00-00, 409A.01-00 : December 09, 2022 : Mark Hulse Division Counsel Tax Exempt & Government Entities (CC:TEGEDC)The IRS’s use of “soft letters” to educate, inform, and encourage voluntary compliance is a useful IRS compliance and enforcement tool. However, the IRS’s soft letters have been including language aimed at compliant taxpayers that requires them to produce documents and a detailed supporting statement signed under penalties of perjury.. If someone presents you with one of these faulty, frivolousFrivolous tax positions. A frivolous tax position is a way to d I contacted my tax prepper asking is everything ok and he stated that it’s still processing and to check the IRS tracker. Did that a couple times, stated the same thing. Received my first 60 days letter on March 28th, 2022, two months later, I receive a second letter on May 4, 2022, requesting an ADDITIONAL 60 days.IRS Tax Tip 2022-56, April 12, 2022 When a thief steals someone's Social Security number, they can use it to file a fraudulent tax return. This is tax-related identity theft. ... Here are the identity fraud letters the IRS may send to taxpayers: Letter 5071C, Potential Identity Theft with Online Option. This letter asks the taxpayer to use an ... IRS Letter 3176C: A Warning About An Impending Fri IR-2022-203, November 22, 2022 — The Internal Revenue Service today encouraged taxpayers to take simple steps before the end of the year to make filing their 2022 federal tax return easier. With a little advance preparation, a preview of tax changes and convenient online tools, taxpayers can approach the upcoming tax season with confidence. DOR manages state taxes and child support. We also help cities and...
Continue Reading