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"It's an opportunity for our youth to stay, for those who left to come back and for those who have the entrepreneurial skills to be part of our future's largess."

Mayor Anthony M. Masiello, commenting after Adelphia Communications finalized a deal to build a $125 million operations center on the Buffalo waterfront

"Although the number of audits may be down, it is not an excuse to ignore the nation's tax laws."

IRS Commissioner Charles Rossotti, warning taxpayers not to consider a 50 percent drop in audits in the last year as an opportunity to cheat

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