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2. Sara contracts with Nate, a lawyer who is an expert in tax law, to represent her in a dispute she is having with the

2. Sara contracts with Nate, a lawyer who is an expert in tax law, to represent her in a dispute she is having with the Internal Revenue Service (IRS) over whether she owes certain taxes. Sara subsequently assigns her rights under the contract with Nate to Lara, who also has a tax dispute with the IRS.

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