Verified	Status	Citation	Memento
2016.04.11	r	http://www.irs.gov/irm/part5/irm_05-015-001.html#d0e1012
2016.04.11	r	http://www.irs.gov/individuals/article/0,,id=96543,00.html
2016.04.11	r	http://www.irs.gov/irm/part5/irm_05-015-001.html#d0e1381