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Record Description : Records are electronic data including text files that can be manipulated by
statistical software that contain any individual income, withholding, or electronic
tax return data provided by the Internal Revenue Service to the Department of
Taxation. Does not include program output/statistical reports (memoranda, reports,
emails) that cannot be associated with, or otherwise identify, directly or
indirectly, a particular taxpayer and that also meet the guidelines set forth in
IRS publication 1075 Section 12.1.