Internal Revenue Manual
IRM 5.1.29 — Petition for Remission Program
Part 5. Collecting Process
Chapter 1. Field Collecting ProceduresSection 29. Petition for Remission Program 5.1.29 Petition for Remission Program Manual Transmittal March 27, 2026 Purpose (1) This transmits revised IRM 5.1.29, Field Collecting Procedures, Petition for Remission Program. Material Changes (1) The following table shows the material changes made with this revision: IRM Change Throughout Added and updated links. Edited grammar and syntax for clarity and conformity to style guide. Changed "Asset Forfeiture and Money Laundering Section (AFMLS)" to "Money Laundering, Narcotics, and Forfeiture (MNF)." 5.1.29.1.6 Updated Acronyms 5.1.29.2 Updated titles of renamed subsections. 5.1.29.6 Changed mailing address for Notice of Forfeiture to email address. 5.1.29.7 Renamed subsection to clarify that the item being reviewed is the Notice of Forfeiture. 5.1.29.8 Renamed subsection to clarify actions taken are for making an initial determination whether to file Petition for Remission. 5.1.29.11 Updated approval authority from TM, SOLA to TM, CEASO 5.1.29.13 Renamed subsection to clarify that the instructions apply to submitting the Petition for Remission. 5.1.29.14 Renamed subsection to include both outcomes and incorporated prior 5.1.29.13, actions when the PFR is granted. Effect on Other DocumentsIRM 5.1.29, Petition for Remission Program, dated January 31, 2025 is superseded. AudienceThe target audience is revenue officers in SB/SE Field Collection (FC). Effective Date(03-27-2026)Thomas KramerDirector, Collection PolicySmall Business/Self-Employed
Program Scope and Objectives
5.1.29.1 (01-31-2025) Program Scope and Objectives Purpose: This IRM provides guidance to Small Business/Self-Employed (SB/SE) employees who prepare, review or process the Petition for Remission requests. Audience: Field Collection employees, including revenue officer advisors and revenue officer CEASO group managers, are the primary users of this IRM. Policy Owner: Director, Collection Policy, SB/SE. Program Owner: SB/SE, Collection Policy, Global Strategic Compliance (GSC). Primary Stakeholders: SB/SE Field Collection (FC). Program Goals: The goal of the Petition for Remission program is to ensure the IRS recovers fraudulent refunds that have been seized by federal law enforcement agencies. Contact Information: Email recommendations and suggested changes to this IRM to the Content Product Owner. The owner is indicated on the Product Catalog Information page which is found on the Forms/Pubs/Products IRM listing of the Media and Publications website.
Background
5.1.29.1.1 (01-31-2025) Background This IRM provides information and instructions for the Petition for Remission process.
Authority
5.1.29.1.2 (01-31-2025) Authority Congress has delegated to the IRS the responsibility of administering the tax laws, known as the Internal Revenue Code, found in Title 26 of the United States Code. Congress enacts these tax laws, and the IRS enforces them.
Roles and Responsibilities
5.1.29.1.3 (01-31-2025) Roles and Responsibilities The Director, Collection Policy is the executive responsible for the policy and procedures to be employed by FC personnel. CEASO Group Managers (GM) and Territory Managers (TMs) are responsible for ensuring compliance with the guidance and procedures described in this IRM.
Program Management and Review
5.1.29.1.4 (01-31-2025) Program Management and Review CEASO GMs conduct reviews to ensure compliance with this IRM. Operational reviews are conducted annually by the TMs and Area Director to evaluate program delivery and conformance to administrative and compliance requirements. See IRM 1.4.50.13.4, Employee Engagement.
Program Controls
5.1.29.1.5 (01-31-2025) Program Controls CEASO GMs, as well as TMs and Area Directors, are required to approve certain RO case actions. The IRM outlines when approval is required and the level of approval necessary. Managers are required to follow program management procedures and controls addressed in IRM 1.4.53.4.7, Reviews, and IRM 1.4.53.4.6.8, Quality and Controls. Additionally, managers are required to follow IRM 1.4.50, Collection Group Manager, Territory Manager and Area Director Operational Aid, IRM 1.4.50.5.2, Reviews (Overview), IRM 1.4.50.11, Group Controls, and IRM 1.4.50.12, Quality.
Terms and Acronyms
5.1.29.1.6 (01-31-2025) Terms and Acronyms The table below lists commonly used acronyms and their definitions. Acronym Definition AFC Asset Forfeiture Coordinator CEASO Civil Enforcement Advice and Support Operations CT Criminal Tax DOJ Department of Justice ICS Integrated Collection System IPAC Intra-Governmental Payment And Collections MNF Money Laundering, Narcotics, and Forfeiture PFR Petition for Remission SIRF Stolen Identity Refund Fraud TM Territory Manager USSS United States Secret Service
Related Resources
5.1.29.1.7 (01-31-2025) Related Resources IRM Resources: IRM Section IRM Title IRM 9.7.2 Civil Seizure and Forfeiture IRM 5.10.7.2.1(2) ICS Case Control Identification Numbers
Overview
5.1.29.2 (03-27-2026) Overview The Petition for Remission (PFR) is a tool available to the IRS to recover fraudulent refund amounts that have been seized by a federal law enforcement agency and subsequently forfeited using Title 18 seizure/forfeiture authority. This tool ensures that the recovered funds are returned to the General Fund. The PFR process has been transferred from Criminal Investigation (CI) to Collection based on feedback by the Department of Justice (DOJ). This section will discuss: United States Code and Code of Federal Regulations Reviewing a Notice of Forfeiture Requesting the investigation information Content of a Petition for Remission Actions following response to a Petition for Remission Requests for reconsideration
United States Code and Code of Federal Regulations
5.1.29.3 (01-09-2015) United States Code and Code of Federal Regulations The federal regulations governing PFRs provide that, where an agency of the United States is entitled to remission or mitigation of forfeiture because of an interest that is recognizable under this part or is eligible for such transfer pursuant to 18 USC 981(e)(6) [providing for restoration of forfeited property to "any victim of the offense giving rise to the forfeiture" ], such agency shall request the transfer in writing, in addition to complying with any applicable provisions of 28 CFR 9.1 through 9.8 dealing with PFRs. DOJ Directive 128 (revised in 2004) allows CI to use Title 18 forfeiture statutes in certain tax-related investigations to recover fraudulently obtained amounts. Although IRS civil collection methods are the usual means to recover fraudulent refund amounts, these methods may prove inadequate in certain cases. Such cases where civil collection methods may not be adequate include, but are not limited to, refund fraud schemes involving: The identities of fictitious or deceased individuals or The identity of an individual obtained without the knowledge or consent of that individual (Identity Theft); and The individual was not in any way complicit in the filing of the wholly false return for refund. The following sections in Title 18 provide for civil and criminal forfeitures for violations investigated in these types of cases.
Civil or Judicial Forfeitures
5.1.29.4 (01-09-2015) Civil or Judicial Forfeitures All civil forfeiture statutes presently in effect are in rem proceedings in which the property itself, not the owner of the property, is accused of wrongdoing. For that reason, only property that was actually used to commit, was derived from, or was involved in an offense, or property traceable to it, is subject to forfeiture. For more information on Title 18 civil forfeitures see IRM 9.7.2, Civil Seizure and Forfeiture, and 18 USC 981.
Criminal Forfeitures
5.1.29.5 (01-09-2015) Criminal Forfeitures Criminal forfeitures are in personam (against the person) actions that are limited to the property interests of the defendant. They are imposed as part of the defendant's sentence and are distinguished from civil forfeiture that may be pursued as a civil action against the property in rem without regard to whom the owner may be. A criminal forfeiture may only be sought as part of a criminal prosecution, and may not be ordered unless and until the defendant is convicted of the crime(s) for which forfeiture is to be imposed.
Providing Notice of Forfeiture
5.1.29.6 (03-27-2026) Providing Notice of Forfeiture In a Title 18 administrative civil forfeiture action, the seizing agency is required to send notice to interested parties as soon as practicable. Notice is required to be sent no more than 60 days after the date of the seizure unless one of the exceptions listed in 18 USC 983 applies. If possible, within 60 days after the date of seizure, a notice must be sent by the seizing agency or Assistant U.S. Attorney to all persons whose rights and interests in the seized property will or may be affected by forfeiture and whose identities and addresses are reasonably ascertainable. When the seizing agency determines that IRS may have an interest in the assets, notice of the seizure will be sent to IRS through Civil Enforcement Advice and Support Operations (CEASO) via email to: *SBSE CEASO Petition for Remission.
Reviewing Notice of Forfeiture
5.1.29.7 (03-27-2026) Reviewing Notice of Forfeiture CEASO personnel will ensure the notices include the following: Description of the property seized; Date, time, place, and if known, cause of the seizure; Procedure and rights to contest the forfeiture; Dates in which notice of seizure was published on FORFEITURE.GOV; Final date to file a claim or petition; Forfeiture date, if known; Procedure to request relief through the petition process; and Right to seek release of seized property based on hardship.
Petition for Remission Initial Determination
5.1.29.8 (03-27-2026) Petition for Remission Initial Determination CEASO personnel are responsible for receipt and review of all notices of forfeiture and will be responsible for filing a timely PFR. A PFR must be filed by the date specified in the notice, or if an extension is granted by the seizing agency, by the extended due date. CEASO will establish a case on Integrated Collection System (ICS) by opening a Non-Field Other Investigation (NFOI) with an action code 139, Petitions for Remission, within three business days prior to initial review. All case actions will be documented on ICS. The procedure specified in IRM 5.10.7.2.1(2), ICS Case Control Identification Numbers, should be used to set up an artificial taxpayer identification number as needed. The advisor will review the notice to ensure that it has the information required, within seven calendar days of receipt. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ This PFR process will allow the IRS to assert its interest against these monies if it can be proven the subject was involved in refund fraud.
Requesting the Investigation Information
5.1.29.9 (01-09-2015) Requesting the Investigation Information If, after the initial review, the advisor determines that filing a petition may be appropriate based on initial research completed, the advisor contacts the Asset Forfeiture Coordinator (AFC) to request the investigation file. The advisor can contact the AFC via phone or send requests via secure email to *CI-SDC RESEARCH. The investigation file will provide the advisor with the needed information to determine if a petition should be filed. In the case of CI forfeiture, in which CI performed the seizure, the Asset Forfeiture Coordinator (AFC) will not send a notice until a Criminal Tax (CT) Attorney has prepared and submitted a Law and Fact Memorandum to the Special Agent in Charge supporting the administrative forfeiture. The AFC will provide a copy of the notice and CT memo to the advisor to place in the administrative file. No CT memo will be provided if grand jury information is present. In the case of forfeitures initiated by other federal agencies, such as the United States Secret Service (USSS), the AFC will be the point of contact when requesting any investigation file regardless of which federal agency conducted the forfeiture. The following actions should be taken by the advisor: Contact CI and request the AFC provide the investigation information. The AFC will work with the seizing agency as well as provide any internal CI information that could be useful. If the Advisor's request is by email, they will include their contact information and a copy of the notice. Follow up with AFC no later than 10 days after contact if the investigation information is not received.
Petition for Remission Forfeiture Process
5.1.29.10 (01-09-2015) Petition for Remission Forfeiture Process When a PFR is filed in an administrative or civil judicial forfeiture action, the forfeiture process, including the publication of the notice of seizure, will continue as scheduled. However, if no claims are filed and the property is forfeited, it will not be placed into official use, sold, or otherwise disposed of according to law until final action is taken on the petition.
Preparing a Petition for Remission
5.1.29.11 (03-27-2026) Preparing a Petition for Remission In most cases, even if the information is not complete, a PFR will be filed based on the research that was conducted that links the assets to a scheme. The advisor will ensure that the assets are tied to a refund fraud scheme. In an administrative forfeiture action, the agency that conducted the forfeiture will be responsible for determining if there is sufficient evidence to grant the PFR. In some cases, the agency may request additional information to support the petition filed. In a civil judicial forfeiture action, the DOJ, Criminal Division, Money Laundering, Narcotics, and Forfeiture(MNF) will determine whether the petition should be granted. There is no prescribed format for a PFR. The written notice sent to interested parties in a civil forfeiture action includes the instructions to request relief through the petition process. The advisor will address the following in preparing the PFR. The petition should be addressed to the party listed on the notice. The petition must identify the property seized, the date of the seizure, and proof of ownership interest in the property. The petition should describe the facts and circumstances that justify the return of the property, the basis for the IRS's interest, and the nexus between the IRS and the property. The petition should provide information linking the asset to the crime and the interest of the United States. The petition should include copies of documentary evidence where appropriate. The petition should be signed under oath subject to penalty of perjury. The authority to sign the petition has been given to CEASO Territory Managers. Email the PFR to the Territory Manager for signature. The petition should also include the statement that if granted, the party listed on the notice should contact the advisor for the Intra-Governmental Payment and Collections (IPAC) instructions to transmit the funds to the IRS. The IPAC form with specific codes must be utilized so that the funds can be electronically transferred to the general fund. See IRM Exhibit 5.1.29-1, Intra-Governmental Payment and Collections (IPAC) Instructions.
Criteria for Remission
5.1.29.12 (01-09-2015) Criteria for Remission If research conducted by the advisor can establish that the Government has been harmed, the petition must establish: A valid, good faith, and legally cognizable interest in the seized property as victim, owner, or lienholder, and The petitioner is an innocent owner within the meaning of 18 USC 983(d). See IRM 9.7.7.2.1, Definition of Innocent Owner. The petitioner has the burden of proof, by preponderance of the evidence, to show that they are an innocent owner. If legal advice or assistance is needed in preparing the petition, the advisor should contact Associate Area Counsel, SB/SE.
Submitting the Petition for Remission
5.1.29.13 (03-27-2026) Submitting the Petition for Remission Once the PFR is complete, the advisor will route the PFR through her/his manager to the TM, SBSE Collection CEASO Territory via email, US Postal Service, or hand delivery. See IRM 1.2.2.6.5, Delegation Order 5-6, Petition for Remission, signed 9/19/2024. If CI conducted the forfeiture, the TM's signed petition can be electronically signed and sent by secure email back to the originator of the notice. In the case of forfeitures initiated by other federal agencies, such as the USSS, all petitions may be digitally signed and returned to them if the outside federal agency accepts our digital signature. If not, all other petitions should be printed out, signed with an original signature and mailed back to the originator using overnight mail. If the notice of forfeiture was received from CI, a copy of the completed and signed petitions should be electronically transmitted to the CI agent that provided the notice. CEASO retains a signed copy to place in the case file.
Actions Following Petition for Remission Response
5.1.29.14 (03-27-2026) Actions Following Petition for Remission Response If the petition is granted, the forfeiting agency or MNF will contact the advisor for the IPAC procedures to transmit the funds. This information is obtained from the IPAC coordinator in Ogden. The IPAC form with specific codes should be utilized so that the funds can be electronically transferred to the general fund. See Exhibit 5.1.29-2, IPAC Form. In the case of a law enforcement agency seizure, if the agency denies the PFR or mitigation: A decision letter will be sent by the agency and will advise the IRS of the reasons for denial. The letter will also advise the petitioner of the right to appeal the decision of the agency, by submitting a request for reconsideration of the denial.
Request for Reconsideration
5.1.29.15 (01-09-2015) Request for Reconsideration A request for reconsideration of the denial of a PFR or mitigation will likely be considered if the request is based on information or evidence not previously considered that is material to the basis for the denial or presents a basis clearly demonstrating that the denial was erroneous. Only one request for reconsideration of a denial of a petition will likely be considered. The advisor must prepare the reconsideration request. The request for reconsideration must be postmarked or received by the agency denying the PFR within 10 days from receipt of the denial letter. If no new information is available since the submission of the original PFR to the seizing agency, no reconsideration will be requested. If additional information is available to substantiate that the funds identified in the PFR were issued due to fraudulent schemes, then the advisor will prepare a request for reconsideration which is submitted with the newly acquired information. Once the approval, denial, or reconsideration denial has been received from the seizing agency, the advisor should close the case if denied or continue to monitor for the proceeds to be submitted through IPAC. If no response is received within 180 days from the date the PFR is submitted to the seizing agency, then a follow up letter with a copy of the PFR attached should be sent by the advisor to the seizing agency asking them to reply within 60 days. If no response is received to the follow up letter, CEASO management has the discretion to have the advisor pursue or close the PFR. The NFOI for the petition for remission will be closed upon receipt of the funds, when a final denial is received or when CEASO management decides further pursuit of the funds is not appropriate.
Case Files and Retention
5.1.29.16 (01-09-2015) Case Files and Retention The case files for PFRs will be retained for two years and then sent to the Federal Records Center to be retained for ten years.
Intra-Governmental Payment and Collections (IPAC) Instructions
Exhibit 5.1.29-1 Intra-Governmental Payment and Collections (IPAC) Instructions When a Petition for Remission has been approved, the information below should be provided to the accepting agency for input on IPAC. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
IPAC Form
Exhibit 5.1.29-2 IPAC Form The IPAC form is needed to transfer funds to another government agency. See the table below for the IPAC input format. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Source: official text