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That I don't know but you might be able to ask the irs on their web site. I think it is irs.gov
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Elaine
Decided to end fertility treatments 12/04
Match with bmom 3/05
Baby Girl Born 8-18-05
Finalized 12/16/05
 Thou wilt keep him in perfect peace whose mind is stayed on thee
Isaiah 26:3a
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