A resale certificate is a written statement that you provide stating that the merchandise or taxable service you buy will be resold in a taxable sale. To file or pay your taxes, visit the Maryland Tax Connect portal, use an independent software provider, or a professional tax preparer.The CFTC has witnessed a sharp rise in forex trading scams in recent years and wants to advise you on how to identify potential fraud. Forex trading is exchanging one currency for another to profit from the trade. Learn more about trading foreign currencies. Over 68 forex pairs. We offer forex online trading with tight spreads on all the major and minor currency pairs, nearly 24 hours a day, five days a week. Before you enter your foreign currency transactions, you must determine whether the gain or (loss) is subject to IRC (Internal Revenue Code) 1256 or 988.