However, in some instances the recovery did not work. Prepare a manual refund with the appropriate BPI. However, if the taxpayer has other issues or requests information, you may work these other issues and contact the taxpayer if needed. If the case is assigned to a CSR and you do not have access to CIS, issue 4442/e4442 to the CSR. Bypass TOP offset for primary Taxpayer Identification Number (TIN) debts. Advise the taxpayer to allow 17 weeks processing time, unless there is an open control base; if there is an open control base advise them to allow 8 weeks from the control date. Do not exceed the amount of the hardship request. TOP source and reason codes may not be used in combination with any other IMF source and reason codes. See IRM 21.4.6.5.8.7(2), Incomplete Form 8379 Signed or Filed with Original Return. Command Code (CC) TXMOD also contains the debt liability indicator, found directly below the Transaction Code (TC) 846 and is displayed in the form of the number "0" or "1" . See IRM 20.2.4.7.1.1(2), Systemic Refund Dates for IMF and BMF, for additional information. If the tax year has ended, input a credit transfer, TC 830/TC 710, using CC ADD48. Advise the taxpayer to resubmit a signed Form 8379. Therefore, this unpostable transaction must NEVER be deleted. Alaska and Oklahoma are not community property states for the purpose of processing injured spouse allocation cases. The only debt involved is TOP and/or premarital Federal tax debt owed, by the other spouse or no debt is owed. That notice provides the creditor agency contact information. You must complete Form 8379 Allocation Worksheet and attach the Form 8379 Allocation Worksheet to the CIS case. 8) You have an Injured Spouse and the case is suspended to CAT-A for the First-Time Homebuyer Credit (FTHBC), Earned Income Tax Credit (EITC) and/or Adoption Credit, Work the case up to the amount of the FTHBC, EITC and/or Adoption Credit. Shared Responsibility Payment (SRP) see IRM 4.19.13.10.7 Shared Responsibility Payment (SRP). The Refund for both taxpayers on a joint return (FS2) could be offset for separate debts that are reported to IRS and shown as separate TC 898(s) or TC 971 AC 598(s). See paragraph (4) below. Input the Form 5792, Request for IDRS Generated Refund (IGR), manual refund on CC RFUNDR with BPI 0. Do not release any freezes. Emergency refunds are those based on hardship where the taxpayer needs the refund in less than 5 days. The agency is required to make the refund payable in the name or names that were on the IRS refund file at the time the original refund and TOP offset occurred. Offsets that occur during processing year 2016 and beyond will post with the Agency and Sub-Agency Code at the beginning of the Offset Trace Number (OTN). One copy of the CP 36D notice is used as a "charge out" in files; the other is scanned into CIS or forwarded to the Accounts Management Function with the Form 8379, Injured Spouse Allocation. If the account requires the reversal of three or more TC 898s, you must issue a manual refund. If there was an Agency Refund for a partial amount reverse any remaining amount TC 898/TC 971 AC 598 minus any TC 899/TC 971 AC 599. Taxpayers, who after completing Form 8962, find they have a repayment requirement, should not file Form 8962 or report the repayment amount as a tax liability. When a TOP offset occurs for both the primary and secondary TINs on an account, the two TC 898(s) may have OTN(s) that differ by only one digit. If this notation is not included in the remarks section, the manual refund will be rejected. A TC 811 has posted in the same cycle to release the portion of the refund not related to the audit issue. Only the TOP Liaisons are authorized to input the TC 767. The status of a debt at Bureau of the Fiscal Service may change daily and the debt indicator on CC INOLE is updated weekly. Follow up with the TOP Liaison if you have not received a response after 5 business days. If the case does not meet TAS criteria and the taxpayer has a hardship, transfer the caller to App 35 using ACD = 92035 or IUP = 1035. To reverse TOP offsets for scrambled SSN cases: Reverse an offset only when you can establish that the taxpayer who was offset absolutely was not the obligor. Input the offset reversal using CC REQ54, blocking series (BS) 00 with original return or BS 05 without original, source code (SC) 7, and the appropriate reason code. TC 150 is blocked 92 and tax or TOP offset has not occurred. When a manual refund is required, Form 5792 must be processed no later than the 42nd day when the 43rd day is a work-day. If a clerical error did not occur, an OBR must generally be issued before the tax assessment date or 23C date for the original return (TC 150) on which the overpayment was reported. When issuing a hardship refund under any circumstance, inform the taxpayer that if he/she owes a child support or Federal agency debt submitted for tax refund offset, Bureau of the Fiscal Service may apply his/her refund to the debt through TOP. Refer case to Insolvency. See IRM 20.2.4.3, Availability Dates for Overpayments. BPI (3) generates on all systemic and manual refunds issued from a business NMF account to prevent a TOP offset. See IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines. DO NOT issue 4442/e4442. Use HC 3, RC 087 and PC 8 when applicable and use the appropriate post delay code. Research CIS for an explanation of the no consideration and explain the reason for the no consideration to the taxpayer. For such military personnel, Federal income tax refunds will not be offset to any Federal tax debt or TOP debt. blocking series 00 if the original return is attached to the allocation or blocking series 05 if the original return is not attached), see IRM 21.5.3.4.6.3, No Consideration Procedures. Check any XREF TIN to see if the refund that was offset posted under a different primary TIN. The manual refund is issued in the injured spouse's name only, unless the injured spouse requested in writing or on Form 8379, Injured Spouse Allocation, that it be issued in both names. A HC 2 is not needed when box 11 is checked. If the current date is more than 30 days past the 23C date and review of the case indicates a clerical error did not occur, the employee should inform the customer that the overpayment has been applied to the balance due account and the IRS cannot undo it. If you don't receive a notice, contact the BFS's TOP call center at 800-304-3107 (or TTY/TDD 800-877-8339 ), Monday through Friday 7:30 a.m. to 5 p.m. CST. The agency refunded the remainder of the TOP offset originating from the TC 846 dated 03/06/2012 to the taxpayer. If the injured spouse explains that the agency issued a refund and the TC 841 satisfies a debit balance in the module, no further action is necessary. 1) Taxpayer calls concerning his/her injured spouse allocation. If the ESP was reversed in cycle 200852, the taxpayer had to claim the ESP on their 2008 return. The indicators are used to identify a Federal tax debt, TOP debt, or both. (1) This transmits revised IRM 21.4.6, Refund Inquiries, Refund Offsets procedures. In the above example, the TC 841 would unpost if it were less than $586.00, determined as follows: The following tables can assist you in resolving taxpayer inquiries related to TOP offsets, TC 898 (TOP offsets) or TC 971 AC 598 (manual input of TOP offset). Contact the TOP Liaison at , to obtain the TOP/DMF Manual Reversal Request Form. Accounts Management will work all Form 8379s found in the block. Do not input a TOP offset reversal when the 23C date is over 6 years old. Input the appropriate credit transfer using CC ADD24/CC ADC24 to reverse the portion of the offset applicable to the injured spouse's share of the refund. Refund eligible for TOP offset to the Office of Child Support Enforcement and an automatic bankruptcy stay is in effect or when the creditor agency has obtained relief from the automatic stay. ", RC 087 - "we have corrected a math or processing error on your return. No other payments or credits are made to the 2011 MFJ account. If a TOP offset (TC 898) reversal is needed on MFT 35 and credit interest needs to be manually computed (TC 770) : Compute the interest and release the refund. This occurs when an input TC 766 reverses a TC 898 with no debtor TIN. This application of a tax overpayment is called a refund offset. In community property states, all joint amounts are divided equally, with the exception of EITC. Guam and Puerto Rico community property jurisdictions recognized same-sex marriages starting in mid 2015. The portion not refunded will offset first to the Federal tax debt then to the non-tax debt. Send one letter to the Injured Spouse to the address on the Form 8379 and a copy to both spouses to the address of record. Treasury has now announced that its fee for federal tax refund offsets will be $21.61 per offset effective November 1, 2021. Helps a business get access to capital from a bank. Refund is requested as a direct deposit or paper check. Review Injured Spouse Allocation Worksheet Instruction on SERP to ensure proper input of the items required on the worksheets. It generates on all CC RFUND manual refunds issued from modules with the combat zone C Freeze in effect. - Non-Temporary Assistance to Needy Families (non-TANF) (payments to the custodial parent through the state). Others may file Form 8379 after filing Form 1040 or Form 1040X, see IRM 21.4.6.5.8.10.2, Form 8379 Not Attached to Joint Form 1040/Form 1040X. Primary and secondary taxpayers have different last names and the secondary taxpayer is the debtor. The change does not apply to the processing of Form 8379 Injured Spouse Allocation. If the Form 8379 is filed by itself, and there was no offset on the module or a corrected math error has created a balance due, you should not consider the Form 8379. Therefore, discrepancies may arise from one cycle to the next and IRS may not be aware of a TOP debt. ", RC 089 - "the offset was done in violation of the automatic stay of bankruptcy. Husband and wife file a joint return for tax year 2011. Eligible for TOP offset for child support only. (1) IRM 21.4.6.2(1) Reworded IRC 6402 information, (2) IRM 21.4.6.3 Disclosure restructured section and updated IRM references, (3) IRM 21.4.6.5.1(1) IPU 22U0145 issued 01-21-2022 Added instructions to input a History Item, (4) IRM 21.4.6.5.2(2) IPU 22U0736 issued 06-17-2022 Box 8 & 9 Refer case to local Directorates AM Paper Function, (5) IRM 21.4.6.5.2(7) IPU 22U0736 issued 06-17-2022 Added prior year returns processed during COVID, (6) IRM 21.4.6.5.2(21) IPU 22U0215 issued 02-03-2022 New Taxpayer calls regarding letter 3179C, (7) IRM 21.4.6.5.8.2 (1) Added Form 1040 SR, (8) IRM 21.4.6.5.8.2(3) d) IPU 22U0406 issued 03-18-2022 MeF Form 8379 and IPU 22U0736 issued 06-17-2022 Note revised instructions for Form 8379 programming issue, (9) IRM 21.4.6.5.8.3(17) d) IPU 22U0215 issued 02-03-2022 Added procedure to input a TC 290 .00 with a Hold Code 4, (10) IRM 21.4.6.5.8.3(17) f) IPU 22U0145 issued 01-21-2022 Updated Note to input a TC 290 .00 with HC 4, (11) IRM 21.4.6.5.8.3(17) j) IPU 22U0145 issued 01-21-2022 Reworded to look for both an OIC indicator and TC 780 individually, (12) IRM 21.4.6.5.8.7(2) IPU 22U0145 issued 01-21-2022 Added to have the taxpayer send Form 8379 via fax or mail, (13) IRM 21.4.6.5.8.9(2) a) Updated to see IRC 6511 for exceptions regarding timeframes for submitting Form 8379, (14) IRM 21.4.6.5.8.10(4) Updated to see IRC 6511 for exceptions regarding timeframes for submitting Form 8379, (15) IRM 21.4.6.5.8.10.2 (3) Reworded to include IRC 6511 and added a Caution regarding IRC 6511, (16) IRM 21.4.6.5.10(1) IPU 22U0736 issued 06-17-2022 Caution removed the requirement to enter zero, (17) IRM 21.4.6.5.10.1 (2), (3) and (4) Changed to a step list and removed the table, (18) IRM 21.4.6.5.10.2(9) New American Rescue Plan Act of 2020, (19) IRM 21.4.6.5.10.4(4) b) IPU 22U0145 issued 01-21-2022 Added to input the TC 770 for zero on the last adjustment, (20) IRM 21.4.6.5.11.1(6) Updated OBR information to include OIC information, (21) IRM 21.4.6.5.31.1(3) IPU 22U0145 issued 01-21-2022 Added Note for The American Rescue Plan Act (ARPA), (22) IRM 21.4.6.5.33 (1), Added information for Coronavirus Aid, (6) expanded procedures (7) added a reminder, (23) IRM 21.4.6.5.33.3 (3) IPU 22U0736 issued 06-17-2022 Reworded for clarity regarding RRC split between each spouse, (24) IRM 21.4.6.5.33.3(4) IPU 22U0215 issued 02-03-2022 New manual refund requirement and IPU 22U0229 issued 02-04-2022 Reworded manual refund requirement and IRM 21.4.6.5.33.3(4) IPU 22U0736 issued 06-17-2022 Updated refund procedures, (25) IRM 21.4.6 Editorial changes made throughout this revision, Karen Michaels Take the following action: Input TC 767 with invalid OTN, use HC4, SC 087 and PC 8. For federal tax purposes, the terms spouse, husband, and wife mean an individual lawfully married to another individual. -C freeze stays on the account even after the taxpayer is no longer in the CZ. The Full Collection program is not related to refund offsets for child support made under the TOP programs. Advise the taxpayer it may be necessary to obtain Form 8379 and file it with original return. Bureau of the Fiscal Service maintains the TOP debts subject to offset under IRC 6402(c), (d), (e), and (f). 4) Taxpayer says Form 8379 was filed with his/her original return and no refund was received. Transfer any misapplied payments to the correct period. If your unit or office processes several of these refunds daily, the work leader will contact Bureau of the Fiscal Service to research each of the cases at the same time, thereby reducing the time spent encountering busy signals or waiting for the next available CSR. If the taxpayer sends additional information and the Form 8379, Injured Spouse Allocation, can be allowed, follow normal injured spouse processing procedures. The federal administrative offset fee will remain at $14.83 per offset. Advise the taxpayer of corrective action. On manual refunds resulting from a TOP offset reversal, the "FROM" date is based on the refund that was offset. Before reversing any offset to Office of Child Support Enforcement (Agency Codes 1 and/or 2), see IRM 21.4.6.4.2.4, Child Support TOP Offsets. If there was an Agency Refund for the full amount do not reverse the TC 898. Bureau of the Fiscal Service generates this transaction when a partial offset occurs and the remainder is refunded, but later returned. A TC 898 may consist of two or more offsets to different agencies. To refer the taxpayers to TAS, use Form 911, or Form e-911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), if AMS is not available. Therefore, do not disclose this information to the taxpayer. Be sure to reduce TC 899 or TC 971 AC 599 type 2 and 3 by any TC 899 or TC 971 AC 599 type 4 with the same OTN. BPI (1) (2), (8) and (9) are not valid when the BPI was set to (4). For instance. If the return was an ELF return, do not forward a referral. For any ID Theft case that cannot be reversed, refer to IRM 21.4.6.4.2.12. 4) Taxpayer is requesting a refund due to hardship and. Anyone issuing a hardship refund, which qualifies as an Emergency Refund, or will bypass offset of an internal Federal tax debt, must have his/her work leader call Bureau of the Fiscal Service to research for a TOP debt prior to making the refund. If the address needs to be updated on the returned refund check and a BPI is required to avoid an inappropriate offset to a TOP debt, do not request the duplicate refund issuance through CC CHK64. Insolvency will detail the action necessary on Form 4442 /e4442 and submit it to the appropriate AM function. Individual Income Tax Return, was not timely per IRC 6511 (a), or IRS determines there is no overpayment available for credit or refund per IRC 6511 (b), then there would be no joint credit or refund to offset or reallocate pursuant to Form 8379. Can I track my offset refund? For reports concerning quality, inventory, and auto aged listing (AAL), please refer to IRM 1.4.16, Accounts Management Guide for Managers. Normal Interest rules apply when considering credit interest if all or part of the credit is subsequently refunded. After 10 cycles it unpost as Unpostable Code (UPC) 137 or UPC 437, RC 1. Take any action necessary to resolve an erroneous refund condition. For additional information, see IRMs listed below: IRM 21.1.3.20.1, Oral Statement Documentation, The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), H.R. The manual reversal request cannot be cancelled once initiated. All Application 20 and Application 186 employees will answer procedural and Injured Spouse/Refund Offset inquiries for which they have been trained. If no response is received, process Form 8379 based upon community property laws of that state. Transfer the credit to a liability of the injured spouse and/or issue a manual refund to prevent the credit from offsetting back to the same debt. 2) Taxpayer's overpayment is being held by EXAM (-L or -A freezes) pending review of his/her tax return, AIMS status is 08 or less and no EITC is involved, 3) Taxpayer's overpayment is being held by EXAM (-L or -LE freezes) pending review of his/her tax return, AIMS status is 08 or less and EITC is involved, 4) Taxpayer's overpayment is being held by EXAM (-L or -LE freezes) pending review of his/her tax return. AALs can also be viewed by accessing Control Data Analysis, and Project PCD, which are on the Control-D/Web Access server. To locate . The OTN field is 10 characters that includes a hyphen (-), e.g. ", RC 091 - "based on the superseding tax return you filed, we have adjusted the tax, withholding, or credits reported on your original tax return.". 2) Taxpayer claims he/she didn't receive a refund of overpayment. More than 45 days have passed since TC 971, AC 071 was input, and the case is controlled to a clerical, site specialized control number or is not controlled to a specific CSR. See IRM 21.5.1.5.3(3), CIS Source Documentation and IRM 21.4.6.5.14, TOP Source and Reason Codes. The executor or administrator must have provided a copy of their appointment. For all shortcut methods, if the Recovery Rebate Credit (RRC) is claimed and the injured spouse is entitled to half of the RRC. The IRS corrected the programming and issued Letter 3064C to advise the taxpayer that they have the option of leaving the transferred funds on the LLC tax period(s) and not having it transferred back to the individual income tax account(s) or transferring the funds back to the individual account(s). Community Property Worksheets are located within the Accounts Management (AM) tab. For all other programs, follow Statute guidelines for your case. They have requested a hardship refund of $600 to avoid eviction. Notate RRC 50/50 after the appropriate shortcut method used. The QBID will be allocated as a percentage of each spouse's Qualified Business Income if the Qualified Business Income (QBI) can be determined. Determine the married filing separate (MFS) tax for each spouse. If the account requires the reversal of three or more TC 898s, you must issue a manual., See IRM 21.4.6.5.10.6 (2) e), Issuing the Injured Spouse Refund. TOP offsets will not be made against refunds issued from an MFT not shown above. Any actions on the overpayment, either refund or offset, are prevented by the IDRS hold until the resolution of the IDRS Freeze condition. Remind taxpayer to write (Injured Spouse) in the upper left-hand corner of their Form 1040. Forward to the Non-Master File unit. You will not find 92035 or 1035 listed in the TTG as a direct transfer. For people who receive a paycheck and are subject to withholding, the credit was typically handled by their employers through automated withholding changes made in early spring. Compute an allocation for the original offset and 50 percent for the stimulus payment. Working through OCSE, the offset payment is then sent to the state child support agency to pay toward the past-due support. On occasion, you may have a TC 898 transaction that was deleted in error and a systemic reversal (TC 766) cannot be done. The injured spouse must file Form 8379, Injured Spouse Allocation, to request his/her portion of the joint refund. Whether a State recognized same-sex marriage during the tax year on the Form 8379 does not affect if a taxpayer is entitled to injured spouse relief. 11-2016 (MeF) and Rev.11-2016), issue the refund in both names. Before reversing any offset to Office of Child Support Enforcement (Agency Codes 1 and/or 2), see IRM 21.4.6.4.2.4, Child Support TOP Offset. A manual reversal request is needed if the TC 898 is either missing or deleted in error. 9) Taxpayer says Form 8379 was filed with his/her original return and no refund was received. Prior to re-sequencing an account to a temporary number or different valid TIN, reverse any TC 898 on the "from" account if it is within 6 years from the date of original offset. However, if injured spouse indicates on Form 8379, line 5b, that his or her marriage was NOT recognized under the laws of the community property states(s) listed on line 5a, allocate items based on the instructions provided in IRM 21.4.6.5.8.4.1, Same-Sex Spouses. See IRM 21.4.6.5.10.4, Injured Spouse Refund TOP Offset, for instructions on computing credit interest when a TOP Offset that included credit interest is reversed and the subsequent refund will be computer generated. Process Form 8379 without regard to community property laws. See IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures. Send Letter 3179C, Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries, to the taxpayer informing them: "We received and processed your Form 8379. Advance Child Tax Credit (CTC) is an advanced payment of the Child Tax Credit for tax year 2021. If a credit balance remains on the module after the manual refund posts, release the remaining credit balance on the module by inputting a TC 290.00. Both offsets must be subtracted from the original refund amount, TC 840/TC 846, to determine how much of the refund the taxpayers received. Verify the Form 8379 has been processed in BS 920929. See IRM 21.4.6.5.15, Bankruptcy Cases Involving Tax Offset, for instructions. If there are any IRS debts which must be by-passed or the address on ENMOD is different than the address on the Form 8379, issue a manual refund for the injured spouses portion of the overpayment. Late filed (i.e., return not received by the original or extended due date). It is 10 characters in length separated by a hyphen in the middle. See SERP, Who/Where, Offer-in-Compromise (OIC) Compliance Campus Locations, for more information. After January 15, 2021, EIP 2 could no longer be issued and had to be claimed on a 2020 return as RRC. Levy proceeds that result in offsets are not considered misapplied payments. Special exceptions exist for many of the community property states identified above, Refer to IRM 25.15.5, Relief from Joint and Several Liability, Relief from Community Property Laws. Research for Outstanding Balance Liabilities (OBLs) for both spouses before completing the allocation. Process the Form 8379, Injured Spouse Allocation under the correct TIN. If the Agency Code is 1 or 2 offsets due to delinquent child support occurring during processing years 2012-2015 will be identified by the posting of Transaction Code (TC) 971 Action Code (AC) 126. The amount of credit elect is reduced by the total amount of debt owed. If the undelivered or canceled refund, TC 740/TC 841, is less than the TC 840/TC 846, and credit interest, TC 770/TC 776, was included, then Master File (MF) prorates the amount of interest reversed. If taxpayer inquires of an existence/non-existence of a TOP debt at Bureau of the Fiscal Service, do not use the Agency or Sub Agency codes found on CC TXMOD or CC IMFOL. The received date of the Form 8379 is used for the transaction date of the TC971 AC071. Use RC 087. This is done on a case-by-case basis and each case may vary. If no other action is required and you are closing the case with a 3179C or 285C, input a TC 290 .00, SC 7, RC 086. When working Form 8379, Injured Spouse Allocation, ALWAYS reverse the Injured Spouse's share of the refund, if the Injured Spouse is not responsible for any part of the debt which offset. Also, check for any OBL that may have occurred with a prior year-spouse. If the freeze release occurs without a releasing transaction (e.g., due to the passage of time from the imposition of the freeze), treat the posting date of offset credit transfers as the posting date of the freeze release. Treasury Offset Program (TOP) These programs collect money from tax refunds or other government payments to satisfy taxpayer debts to us and other government agencies. The Bureau of Fiscal Services will send you a notice if there's a refund offset. If you withdrew money from your 401(k) or IRA for reasons related to Covid, you're required to include at least a portion of taxes due on your 2020 return. They are intended for the Full Collection program. Refer to IRM 3.17.79.10.7, Incorrect Cancellation Amounts, for correcting UPC 138. If a TC 898 appears on the account after the manual reversal request (MRR) has been submitted. The priorities for offset are: Federal Tax, Primary Taxpayer Identification Number (TIN). Use the appropriate HC. There is an unpostable TC 899 type 4 (agency offset reversal) for $45.00 and then there is another unpostable TC 899 Type 1 (Bureau of the Fiscal Service TOP offset reversal) for $1,500.00 (the full amount of the TC 898). To prevent an erroneous refund on an OBR, allow posting of the manual refund to release a freeze instead of manually inputting an action on IDRS to release the freeze. The priority of offsets within Treasury Offset Program are: Office of Child Support Enforcement The husband files an income tax return for 2012 that claims a $300.00 overpayment. To determine whether the 45-day interest-free period has been met, consider these three dates: Return due date (determined without regard to any extension of time for filing the return). For questions or to activate your card, visit the Contact information on this page. This will resolve the OBR inquiry on the same day and therefore should not be transferred to TAS. If a taxpayer calls and wants to update their address after filing Form 8379, refer to IRM 3.13.5.49, Updating Address Records for instructions. The injured spouse has no payments or refundable credits. TC 150 is blocked 92, a TOP offset has or has not occurred, and Form 8379 was not worked and the case is closed. Explain to the taxpayer that our records show the Form 8379 was not filed with the return. 11-2016 (MeF and Rev. The additional PTC is reported on: Taxpayers may allocate the Premium Tax Credit any way they choose. Interest is only paid on the stimulus portion if the stimulus payment offset and was subsequently reversed. Normal offset rules apply to the Unemployment Compensation Exclusion. The original refund for $1,586, TC 846 dated 03/06/2009, was offset for $1,000, TC 898. These shortcuts are applicable to Nevada, New Mexico and Washington tax and TOP debt, all conditions must be met before the shortcut can be used.
Asmongold Lost Ark Server,
San Francisco Basketball Team,
Tula Tungkol Sa Pagtatanim,
Tertiary Prevention For Lead Poisoning,
Articles T