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Get Publication 594 (rev. September 1997). Understanding The Collection Process

, including individuals who owe income tax and taxpayers who owe employment tax. Special rules that apply only to employers are covered in separate sections of this publication. Although this publication discusses the legal authority that allows the Internal Revenue Service (IRS) to collect taxes, it is not intended as a precise and technical analysis of the law. Do not ignore your tax bill. If you Mission The purpose of the Internal Revenue Service is to collect the proper amount of tax revenu.

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