Gary M. Lucas, Jr. THE PAIN OF PAYING TAXES 56 University of Richmond Law Review 545 (Winter, 2022) With a few caveats, standard economic models assume that, from society's perspective, the payment of a tax constitutes a costless transfer from the taxpayer to the government. The financial loss to the taxpayer is exactly offset by the financial gain to the government, which can use the resulting tax revenue for the benefit of its citizens. In... 2022
Ann F. Thomas THE RACIAL WEALTH GAP AND THE TAX BENEFITS OF HOMEOWNERSHIP 66 New York Law School Law Review 247 (2021/2022) The Black/white racial wealth gap in the United States is huge. It is persistent. And it has changed very little since the 1960s. In 2019, before the onset of the COVID-19 pandemic and some fifty-five years after landmark civil rights legislation intended to equalize access to housing, education, and employment, the net assets of the median Black... 2022
Aurora J. Grutman THE RACIAL WEALTH GAP IS A RACIAL HEALTH GAP 110 Kentucky Law Journal 723 (2021-2022) Table of Contents. 723 Introduction. 724 I. Race-Based Income and Wealth Inequalities. 725 II. Race-Based Health Inequalities. 729 III. The Interrelationship of Health and Wealth. 735 Conclusion. 737 2022
Matthew L.M. Fletcher UNCOMFORTABLE TRUTHS ABOUT SOVEREIGNTY AND WEALTH 27 Roger Williams University Law Review 288 (Spring, 2022) In 2007 my brother, Zeke Fletcher, represented the Grand Traverse Band of Ottawa and Chippewa Indians (GTB). He observed a public meeting in Whitewater Township, Grand Traverse County, Michigan. The meeting was concerned with the Department of the Interior's planned acquisition of lands in trust for GTB's benefit in an area where the tribe already... 2022
Goldburn P. Maynard Jr., David Gamage WAGE ENSLAVEMENT: HOW THE TAX SYSTEM HOLDS BACK HISTORICALLY DISADVANTAGED GROUPS OF AMERICANS 110 Kentucky Law Journal 665 (2021-2022) Table of Contents. 665 Abstract. 665 Introduction. 666 I. Intersections of Racial Injustices and Wealth Inequality in America. 667 A. How Wealth Is Different from Income and Why It Matters. 668 B. The Frustratingly Persistent Racial Wealth Gap. 671 i. Consumption Patterns and Savings. 674 ii. Income. 675 iii. Education. 675 iv. Asset Holdings. 676... 2022
Malik Edwards, William A. Darity Jr. WHY COLOR-BLIND SOLUTIONS WON'T SOLVE THE RACIAL WEALTH GAP: HOW WE CAN OVERCOME THE CONSTITUTIONAL HURDLES TO RACE CONSCIOUS REMEDIES IN ADDRESSING THE WEALTH GAP 110 Kentucky Law Journal 769 (2021-2022) Table of Contents. 769 Introduction. 770 I. Constitutional Challenge. 771 A. How Did We Get Here?. 775 II. Guiding Remedies to Address the Racial Wealth Gap. 781 A. Compelling Interest. 781 B. Narrowly Tailored. 786 2022
Caroline Lewis Bruckner , Jonathan Barry Forman WOMEN, RETIREMENT, AND THE GROWING GIG ECONOMY WORKFORCE 38 Georgia State University Law Review 259 (Winter, 2022) Gig work--the selling or renting of labor, effort, skills, and time outside of traditional employment--is a long-standing feature of the U.S. economy. Today, millions of online gig workers sell goods and services, or rent rooms, houses, vehicles, and other assets using apponline and app-based platforms (for example, Uber, Lyft, Rover, DoorDash,... 2022
Lydia Saltzbart "A DOLLAR AIN'T MUCH IF YOU'VE GOT IT": FREEING MODERN-DAY POLL TAXES FROM ANDERSON-BURDICK 29 Journal of Law & Policy 522 (2021) Wealth or fee paying has, in our view, no relation to voting qualifications; the right to vote is too precious, too fundamental to be so burdened or conditioned. - Justice Douglas, Harper v. Virginia State Board of Elections, 383 U.S. 663, 670 (1966). How much should it cost to vote in the United States? The answer is clear from the Supreme... 2021
Michelle Lyon Drumbl #AUDITED: SOCIAL MEDIA AND TAX ENFORCEMENT 99 Oregon Law Review 301 (2021) Introduction. 302 I. Tensions Arising from the Collision of Automation, Convenience, Privacy, and Expectations. 307 A. Is Our Collective Notion of Privacy Slowly Changing? Examples Outside the Realm of Tax Administration. 308 1. Government Agency Use of Social Media Mining and Big Data. 309 2. Private Actor Use of Social Media Mining and Big Data.... 2021
Michelle Chaing Perry A STATE-LEVEL RESPONSE TO INEFFECTIVE FEDERAL PLACE-BASED INVESTMENT TAX INCENTIVES 62 Boston College Law Review 1969 (June, 2021) Using tax expenditures, the federal government can deploy economic incentives to alter our choices in the service of public policy goals. Doing so reduces not only federal but also state tax revenue because state tax law often conforms to definitions of income contained in the Internal Revenue Code. State governments, however, may not... 2021
Laura M. Moy A TAXONOMY OF POLICE TECHNOLOGY'S RACIAL INEQUITY PROBLEMS 2021 University of Illinois Law Review 139 (2021) Over the past several years, increased awareness of racial inequity in policing, combined with increased scrutiny of police technologies, have sparked concerns that new technologies may aggravate inequity in policing. To help address these concerns, some advocates and scholars have proposed requiring police agencies to seek and obtain legislative... 2021
  ALABAMA ISSUES GUIDANCE REGARDING TAX RELIEF MEASURES IN GOVERNOR'S EMERGENCY PROCLAMATION 30-FEB Journal of Multistate Taxation and Incentives 23 (February, 2021) By Denis Del Bene, J.D., LL.M. The Alabama Department of Revenue has issued guidance regarding the tax relief measures contained in Alabama Governor Kay Ivey's 21s Exclusion from taxable income: Under Section 1106 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub. L. No. 116-136, amounts of PPP loans for which a taxpayer... 2021
Michelle D. Layser AN OPPORTUNITY FOR REFORM: TAXATION, INEQUALITY, AND OPPORTUNITY ZONES 2021 University of Illinois Law Review Online 20 (April 30, 2021) President Biden took office during a period with significant social and economic challenges. Longstanding problems--such as rising income inequality, a persistent racial wealth gap, and affordable housing shortages--have been exacerbated by the COVID-19 pandemic. The unprecedented public health crisis has disrupted job markets in ways that... 2021
Jordan M. Zornes ANTONIO CABALLERO: CONFLICTING U.S. ANTI-TERRORISM LAW AND U.S. INTERNATIONAL BANKRUPTCY LAW 29 University of Miami International and Comparative Law Review 328 (Fall, 2021) Antonio Caballero sought retribution for his father's kidnap and murder in the way Congress has made it possible: the American Court System. Caballero obtained a default monetary judgment against Colombian guerrilla forces, but as expected in collecting against a terrorist organization, it was an uphill battle. When finding attachable assets,... 2021
Anthony J. Casey , Joshua C. Macey BANKRUPTCY SHOPPING: DOMESTIC VENUE RACES AND GLOBAL FORUM WARS 37 Emory Bankruptcy Developments Journal 463 (2021) This Article proposes reforms to bankruptcy law's venue rules. These reforms would expand venue choice, reduce opportunistic venue shopping, and account for the rise of global forum shopping. To date, the leading proposals to reform venue selection rules for bankruptcy cases have ignored simpler alternatives that can reduce opportunistic... 2021
  Bankruptcy's Uneven Response to Nuisance Claims 41 Bankruptcy Law Letter 1 (April 1, 2021) In fall 2020, an estimated 500 dairy farmers and milk shippers received letters demanding the return of payments made to them by bankrupt milk processor Dean Foods within the 90 days preceding Deans bankruptcy petition date. The letters admonished farmers to reach settlements quickly to avoid litigation.[ ] The farmers and shippers who had... 2021
Nupur Jalan BEPS 2.0: PILLAR 2, TAX INCENTIVES AND ITS INTERPLAY - CAN SUBSIDIES REPLACE TAX INCENTIVES? 32 Journal of International Taxation 37 (October, 2021) With no specific carve-outs for tax incentives, Pillar 2 may impact the developing countries, especially in relation to the tax incentives granted by the countries. Pillar 2 seeks to implement a global minimum level of effective taxation on the income of large multinational enterprises. It suggests that global action is required to stop a harmful... 2021
Christopher Wiltowski BILLIONS UNREALIZED: MODIFYING TAX EXPENDITURES ON EMPLOYER-SPONSORED INSURANCE PLANS 30 Annals of Health Law Advance Directive 305 (Spring, 2021) Amidst the constant political bickering concerning America's national debt, many fail to consider that tax expenditures on employer-sponsored insurance plans lose the American government upwards of a trillion dollars every year in unrealized federal tax revenue. Employer-sponsored insurance (ESI) plans are group health care plans provided by... 2021
Pamela Foohey , Aaron S. Ament , Daniel A. Zibel CHANGING THE STUDENT LOAN DISCHARGEABILITY FRAMEWORK: HOW THE DEPARTMENT OF EDUCATION CAN EASE THE PATH FOR BORROWERS IN BANKRUPTCY 106 Minnesota Law Review Headnotes 1 (Fall, 2021) The United States' consumer bankruptcy system supposedly gives honest but unfortunate individuals a new opportunity in life with a clear field for future effort, unhampered by the pressure and discouragement of preexisting debt. Access to bankruptcy's discharge of debt is especially important in the wake of the COVID-19 pandemic, which has... 2021
Vincent S.J. Buccola , Joshua C. Macey CLAIM DURABILITY AND BANKRUPTCY'S TORT PROBLEM 38 Yale Journal on Regulation 766 (Summer, 2021) Bankruptcy has a tort problem. Chapter 11 predictably subordinates the claims of tort and other involuntary creditors to those of financial lenders, a fact which encourages firms to rely excessively on secured debt and discount the interests of those they might incidentally harm. For this reason, many scholars have advocated changing repayment... 2021
Edward J. Janger CONSUMER BANKRUPTCY AND RACE: CURRENT CONCERNS AND A PROPOSED SOLUTION 33 Loyola Consumer Law Review 328 (2021) A series of studies have identified a persistent feature of our consumer bankruptcy system: a disproportionate number of African American debtors choose to file Chapter 13 bankruptcy instead of Chapter 7. This would not be a problem if other attributes of African American debtors meant that Chapter 13 was actually the better choice. But for reasons... 2021
Robert K. Rasmussen COVID-19 DEBT AND BANKRUPTCY INFRASTRUCTURE 131 Yale Law Journal Forum 337 (November 10, 2021) The COVID pandemic put unprecedented pressure on all economies around the world. Many foretold that this economic dislocation would lead to an unprecedented number of corporate bankruptcies. This did not happen. The American government and other governments responded with extraordinary measures. Congress pumped trillions of dollars into... 2021
Allison Tait CUSTOM OF THE COUNTRY: TRUSTS AND MARRIAGE PLANNING IN HIGH-WEALTH FAMILIES 34 Journal of the American Academy of Matrimonial Lawyers 219 (2021) Even now, however, [Undine] was not always happy. She had everything she wanted, but she still felt, at times, that there were other things she might want if she knew about them. --Edith Wharton, The Custom of the Country (1913) That marriage has always been a property arrangement in some form or another - particularly for those families and... 2021
David E. Spencer DIGITAL SERVICES TAXES AND PROPOSED U.S. FOREIGN TAX CREDIT RULES (PART 13) 32 Journal of International Taxation 25 (February, 2021) The U.S. Government published in the Federal Register on November 12, 2020 proposed regulation (REG - 101657-20) on the U.S. foreign tax rules under U.S. Internal Revenue Code section 901. The Preamble to the proposed regulations points out the position of the U.S. Treasury Department and the Internal Revenue Service (IRS) that for U.S. foreign... 2021
Andrew T. Hayashi DYNAMIC PROPERTY TAXES AND RACIAL GENTRIFICATION 96 Notre Dame Law Review 1517 (March, 2021) Many jurisdictions determine real property taxes based on a combination of current market values and the recent history of market values, introducing a dynamic aspect to property taxes. By design, homes in rapidly appreciating neighborhoods enjoy lower tax rates than homes in other areas. Since growth in home prices is correlated with--and may be... 2021
Stanley Veliotis FICTITIOUSLY OVERSTATING TAXABLE INCOME 55 University of San Francisco Law Review 205 (2021) TAX FRAUD IS A FREQUENT TOPIC of law review articles. Scholarly business and economic journals also frequently publish articles addressing tax fraud. The topic has also been of intense interest in the business press and even television programming. As noted in a tax fraud literature review, [Q]uestions about tax fraud have been around as long as... 2021
Pamela Foohey , Nathalie Martin FINTECH'S ROLE IN EXACERBATING OR REDUCING THE WEALTH GAP 2021 University of Illinois Law Review 459 (2021) Research shows that Black, Latinx, and other minorities pay more for credit and banking services, and that wealth accumulation differs starkly between their households and white households. The link between debt inequality and the wealth gap, however, remains less thoroughly explored, particularly in light of new credit products and debt-like... 2021
Carissa Rodulfo G7 GLOBAL MINIMUM CORPORATE TAX AGREEMENT: POSSIBLE IMPLICATIONS FOR THE CARIBBEAN 32 Journal of International Taxation 31 (December, 2021) This article provides insight into the possible ramifications of this agreement on the Caribbean as well as how its impact may be mitigated. Multinational enterprises make use of tax havens to avoid paying corporate income taxes. One study has estimated that this costs US $100 billion and more in lost government revenue worldwide, while other... 2021
Camilla E. Watson HOW THE STATE AND FEDERAL TAX SYSTEMS OPERATE TO DENY EDUCATIONAL OPPORTUNITIES TO MINORITIES AND OTHER LOWER INCOME STUDENTS 72 South Carolina Law Review 625 (Spring, 2021) I. Introduction. 626 II. Discrimination in Funding of Primary and Secondary Education. 630 A. Historical Background of State Funding of K-12 Education. 631 B. Current Funding of Primary and Secondary Education. 632 C. Why a Judicial System Is Not Feasible. 636 1. San Antonio Independent School District v. Rodriguez. 637 2. The Gary B. et al. Cases.... 2021
Phyllis Taite MAY THE ODDS BE EVER IN YOUR FAVOR: HOW THE TAX CUTS AND JOBS ACT FORTIFIED THE GREAT WEALTH DIVIDE 48 Pepperdine Law Review 1023 (July, 2021) Have Americans become so desensitized to inequality that we have morphed into a state of dystopia, and vast inequalities have become normalized? Discussions of dystopia typically describe acts of oppression, tyranny, inequality, and an overall undesirable societal state. Dystopia analysis also requires a hard look at societal values to determine... 2021
James T. Smith NURTURING THE BABY BOND PROPOSAL: HOW TAX PRINCIPLES CAN CLOSE THE RACIAL WEALTH GAP IN THE UNITED STATES 94 Temple Law Review 147 (Fall, 2021) [T]he problems of racial injustice and economic injustice cannot be solved without a radical redistribution of political and economic power. Every day I'm trying to play catch-up, said Kourtney McGowan--a Black mother from California who became unemployed after her company refused to accommodate her work schedule during the COVID-19 pandemic.... 2021
Philip Hackney POLITICAL JUSTICE AND TAX POLICY: THE SOCIAL WELFARE ORGANIZATION CASE 8 Texas A&M Law Review 271 (Winter, 2021) In addition to valuing whether a tax policy is equitable, efficient, and administrable, I argue we should ask if a tax policy is politically just. Others have made a similar case for valuing political justice as democracy in implementing just tax policy. I join that call and highlight why it matters in one arena--tax exemption. I also further that... 2021
Jerald David August PRESIDENT BIDEN'S 'MADE IN AMERICA' TAX PLAN: REVERSING THE INTERNATIONAL TAX BENEFITS EXTENDED TO U.S. CORPORATIONS UNDER THE TCJA 48 Corporate Taxation 04 (May/June, 2021) The recently-released Biden Tax Plan involves, among other things, the repeal of favorable tax provisions enacted in the TCJA applicable to U.S. corporations doing business overseas, including U.S. subsidiaries of foreign holding companies. The Biden TaxPlan may be viewed as an endorsement of Pillar Two (as well as Pillar One) of the OECD/G-20... 2021
Andrew L. Lawson, William E. Foster PRESIDENTIAL TAX DISCRETION 73 Alabama Law Review 291 (2021) Introduction. 292 I. Executive Discretion in the Internal Revenue Code. 294 A. Where Explicit Executive Discretion Exists in the Code. 295 1. Trade, Foreign Relations, and Armed Conflict. 295 2. Domestic Emergencies and Disasters. 296 B. Why Executive Discretion Exists in the Code. 300 1. Responsiveness and Accountability. 301 2. Predictability and... 2021
Amy Ciardiello PROHIBITING THE PUNISHMENT OF POVERTY: THE ABOLITION OF WEALTH-BASED CRIMINAL DISENFRANCHISEMENT 54 University of Michigan Journal of Law Reform 917 (Summer, 2021) The majority of U.S. states disenfranchise formerly incarcerated individuals because of their poverty by conditioning re-enfranchisement on the full payment of legal financial obligations. This Note discusses the practice of wealth-based criminal disenfranchisement where the inability to pay legal financial obligations, including fines, fees,... 2021
Cameron M. Baskett , Christopher G. Bradley PROPERTY TAX PRIVATEERS 41 Virginia Tax Review 89 (Fall, 2021) Many states permit local governments to sell third parties the right to collect overdue property taxes, together with interest and fees. We call these third-party investors property tax privateers, because they are empowered to pursue claims that are essentially the state's, in search of a sizable bounty. Privateers are often anonymous LLCs with... 2021
Robert Rizzi RACE TO THE MINIMUM: THE NEW CORPORATE TAX REFORM 48 Corporate Taxation 30 (July/August, 2021) With the latest reform proposals released in April, the Biden administration has signaled a series of changes to the corporate income tax, most of which are set forth (for the moment) in outline form. Some of these proposals, such as the book income plan, discussed further below, were anticipated based upon statements released during the... 2021
Bruce A. McGovern , Cassady V. (“Cass”) Brewer , James M. Delaney RECENT DEVELOPMENTS IN FEDERAL INCOME TAXATION: THE YEAR 2020 74 Tax Lawyer 691 (Summer, 2021) This Article summarizes and provides context to understand the most important developments in federal income taxation for the year 2020. The items discussed primarily consist of the following: (1) significant amendments to the Internal Revenue Code; (2) important judicial decisions; and (3) noteworthy administrative rulings and regulations... 2021
Joseph E. Simmons RECONSTRUCTING THE BANKRUPTCY POWER: AN ORIGINALIST APPROACH 131 Yale Law Journal 306 (October, 2021) This Note responds to two distinct difficulties in the constitutional law of bankruptcy. First, many bankruptcy scholars and practitioners intuit that the Thirteenth Amendment places important limitations on the law of personal bankruptcy, but this intuition is difficult to cash out in a convincing legal argument. Second, modern... 2021
McKay Cunningham , Latonia Haney Keith REDLINING AND INTERGENERATIONAL WEALTH 64-DEC Advocate 24 (November/December, 2021) This April, HB 377 was signed into law. The new law aims to ban critical race theory in Idaho public schools. President Trump had previously issued an executive order excluding from federal contracts any diversity training interpreted as containing Divisive Concepts. Among the content considered divisive was critical race theory. The debate,... 2021
Arthur Cockfield SECRETS OF THE PANAMA PAPERS: HOW TAX HAVENS EXACERBATE INCOME INEQUALITY 13 Columbia Journal of Tax Law 45 (Winter 2021) Data leaks like the Panama Papers show how tax havens provide a secret offshore financial system that privileges three main actors: malefactors, millionaires, and multinational corporations. Such leaks have provided millions of documents detailing how certain taxpayers benefit from tax haven services. Wealthy criminals use the offshore world to... 2021
Shay Moyal SECTION 267A AND THE TAXATION OF HYBRID MISMATCHES UNDER THE CODE 74 Tax Lawyer 231 (Winter, 2021) Hybrid mismatches arise because of differences in the tax rules of different countries. Such mismatches have allowed multinationals to minimize their tax liabilities. As tools for minimizing tax liability, hybrid mismatches have troubled tax legislators and tax scholars in many countries and have evoked intriguing intellectual discussions... 2021
Reuven Avi-Yonah SHOULD U.S. TAX LAW BE CONSTITUTIONALIZED? CENTENNIAL REFLECTIONS ON EISNER v. MACOMBER (1920) 16 Duke Journal of Constitutional Law & Public Policy 65 (Spring, 2021) The United States Supreme Court last decided a federal income tax case on constitutional grounds in 1920--a century ago. The case was Eisner v. Macomber, and the issue was whether Congress had the power under the Sixteenth Amendment to include stock dividends in the tax base. The Court answered no because income in the Sixteenth Amendment meant... 2021
Susannah Camic Tahk SPILLOVER TAX PRECEDENT 2021 Wisconsin Law Review 657 (2021) We know that pro se litigants often lose. However, we know almost nothing about the circumstances in which they win. One such circumstance, this Article finds, is when they can take advantage of favorable precedent. This Article calls those favorable precedents for pro se litigants spillover precedents. Spillover precedents are cases with... 2021
Michelle D. Layser SUBSIDIZING GENTRIFICATION: A SPATIAL ANALYSIS OF PLACE-BASED TAX INCENTIVES 12 UC Irvine Law Review 163 (November, 2021) Place-based tax incentives, such as the New Markets Tax Credit (NMTC) and Opportunity Zones incentives, are often used to promote investment in low-income neighborhoods. However, not all low-income neighborhoods have an equal need for investment subsidies. Subsidies for investment in already gentrifying neighborhoods, for example, may reflect... 2021
Leslie Book TAX ADMINISTRATION AND RACIAL JUSTICE: THE ILLEGAL DENIAL OF TAX-BASED PANDEMIC RELIEF TO THE NATION'S INCARCERATED POPULATION 72 South Carolina Law Review 667 (Spring, 2021) I. Introduction. 667 II. The Litigation over the IRS Policy. 677 A. The District Court Finds the IRS's Actions Illegal. 677 B. Getting Prisoners the Money: Implementation Issues. 681 III. The Harmful Impact of the IRS's Policy of Denying Benefits to the Incarcerated. 684 IV. How the Concept of Racialized Burdens Gives Deeper Meaning to the IRS's... 2021
Bridget J. Crawford , Wendy C. Gerzog TAX BENEFITS, HIGHER EDUCATION, AND RACE: A GIFT TAX PROPOSAL FOR DIRECT TUITION PAYMENTS 72 South Carolina Law Review 783 (Spring, 2021) I. Introduction. 784 II. Higher Education Costs. 791 A. Tuition and Fees. 791 B. Student Debt and Loan Repayment. 792 III. Tax Benefits for Higher Education. 794 A. Overview of Income Tax Benefits. 794 B. Overview of Wealth Transfer Tax Benefits. 796 C. Tax Expenditures for Education. 799 IV. Aproposal to Eliminate Tax Benefits for Direct Payments... 2021
Phyllis C. Taite TAX CODE BIAS AND ITS STARRING ROLE IN PERPETUATING INEQUALITIES 72 South Carolina Law Review 735 (Spring, 2021) I. Introduction. 735 II. Justice Matters. 737 A. The Social Justice Agenda. 737 B. Economic Justice. 738 III. Wealth Matters. 741 A. Capital Gains. 741 B. Transfer Taxes. 745 C. The Effect of Tax Reform. 747 IV. Homeownership matters. 749 A. Homeownership Rates and Their Impact on Wealth Building. 749 B. Mortgage Interest Deduction. 751 C. Gains... 2021
Karen B. Brown TAX INCENTIVES AND SUB-SAHARAN AFRICA 48 Pepperdine Law Review 995 (July, 2021) The OECD's Base Erosion Profit Shifting (BEPS) project has taken a powerful and welcome look at many of the tax avoidance strategies that proliferate in a world where multinational enterprises are in the business of exploiting gaps in the tax laws of different countries to minimize their ultimate tax bills. The focus on international consensus and... 2021
Shayak Sarkar TAX LAW'S MIGRATION 62 Boston College Law Review 2209 (October, 2021) Introduction. 2210 I. Historic Taxation to Shape Migration and Migrants. 2216 A. Colonies of Migrant Taxation. 2217 B. Taxation and Migration Beyond the Colonies. 2219 C. Modern Migration and the Public Fisc. 2223 II. Contemporary Instances of Tax Law's Migration. 2227 A. Pandemic Relief. 2227 1. Round One of Pandemic Relief and Constitutional... 2021
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