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https://www.courtlistener.com/opinion/9385539/charles-lin-amy-lin/
Background
Charles Lin and Amy Lin, a retired couple residing in Virginia, filed their 2019 federal income tax return. On their return, they reported $4,010 in dividends, $50,629 in taxable retirement benefits, and a rental real

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There are few things that are more intimidating than getting a letter from the IRS. When you see that envelope, you may be worried about an impending audit or that something is wrong with your taxes. If