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Smogon Premier League is here and the team collection is now available. Support your team!
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Welcome to Smogon! Take a moment to read the Introduction to Smogon for a run-down on everything Smogon, and make sure you take some time to read the global rules.
If your owed a tax refund and you don't file the IRS won't mind if you don't file either.
You only incur a penalty if you owe taxes