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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
then the other spouse shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent such liability is attributable to such substantial understatement.30
http://www.w3.org/ns/prov#wasQuotedFrom
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