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Pete's OJT scenario for the SWAG method is basically a CPA right-of-passage. The only thing he left out was the completely burned-out tax manager explaining it at 10:30 on a Tuesday evening 2 days before the deadline...

Oh, and for the record, I don't endorse SWAG either, but as long as there are folks livin' and payin' taxes, we'll have to deal with it.
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