I.R.A. tier superseding R Procedure for the year at. issue). Etta: U Certain taw plass itation.slectiens emu bar ted by. filing Fora 0032, &lefty Cleasificaticm Paottion. see Perm 0812 and its instructions for additionel information. IMPORIBEFINPoRms21014 PDX P COMPORATIC441148CilOnr If you intend to sleet to file y