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Description: Documents the collection and distribution of federal and state income taxes
and social security.
Examples: Records may include requests for taxpayer identification number and certificate (W-9), and IRS form 990.
Retention Period: Retain for 6 years, and then securely destroy.
Authority: 26 C.F.R. §31.6001; 830 C.M.R. § 62C.25.1

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