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C, a client, approaches you as his CPA and you agree with C to prepare certain financial statements and tax returns during calendar 2023 for

C, a client, approaches you as his CPA and you agree with C to prepare certain financial statements and tax returns during calendar 2023 for a fee of $14,000. C pays you "in cash" as follows: $5,000 on March 1, 2023; $5,000 on July 1, 2023; and

Form 1042-ES

Form 8300

Form 1099-MISC

Form W-4

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