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Forms say for a first time filer, the income for 2011 has to be $80,000 or less and for 2012, $82,880 or less, said Marks, a Lawrence resident. Here we are in July and I getting e mails from my clients saying that they got a letter from New Jersey saying their freeze was denied. Un American, it unconstitutional, whatever you want to call it, it unfair, he said.

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