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hindsight

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However, the Service has denied most letter ruling requests for MTM-method filing extensions; it believes such extensions permit taxpayers to use hindsight to lower their tax liability, and that relief should be granted only in unusual or compelling circumstances.
Hindsight may be 20/20, but foresight can often be more revealing.
A few months ago, with the benefit of hindsight, we produced a booklet about our six-year process of amalgamation, titled Good News-for a Change.
 
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