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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	is 2 years after the date of the assessment of such deficiency, then the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year
http://www.w3.org/ns/prov#wasQuotedFrom	irstaxattorney.com