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Failure to file or Form M-706NR will prevent the issuance of a Certificate Releasing of the real estate. Form M-792 Form M-792 is necessary to obtain clear title to may be required for probate real estate where there is a sale pending real estate or mortage commitment and no closing letter has been issued. If the return has been filed previously the taxpayer should forward a copy of the purchase and sale agreement or mortgage commitment and indic.

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