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(p. 55) Tom Grantham, a U.S. citizen, decided to outsource the preparation of his personal income taxes to a company in India. After he emailed his earnings and scanned receipts, his tax return was completed in two days at a cost of $50 – about one-third of what a U.S. firm like H&R Block charges. However, he had to file his return as e self-prepared,e since it was not prepared by a U.S. accountant. Using a foreign service provider may require customers to reset their: