About: http://webisa.webdatacommons.org/115083616

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	liability.Second, the fee is not required if the taxpayer is an individual (not a corporation, partnership, or other entity) who qualifies for the low-income exception.
http://www.w3.org/ns/prov#wasQuotedFrom	ntis.gov