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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	E or S into Field 01CCC (as appropriate) and enter a 1 into Field 0771 if the overpayment is a refund.
http://www.w3.org/ns/prov#wasQuotedFrom	irs.gov