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<h1>Accountant report requirement: persons in international or specified domestic transactions must furnish prescribed report by due date.</h1> Persons who enter into an international transaction or a specified domestic transaction during a tax year must obtain and furnish a report from an accountant on or before the prescribed date, in the prescribed form, duly signed and verified by the accountant, and setting forth the prescribed particulars as required under the special provisions relating to avoidance of tax.