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(CPA Insider) - In 2010, 23.9 million individual taxpayers filed a tax return with a balance due. More than 20 million taxpayers paid the tax with their return, after the first IRS notice, or after receiving an extension to pay from the IRS. The remaining 3.8 million taxpayers had to make other arrangements to pay their outstanding tax liabilities.

http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2013/CPA/May/DistressedClients.jsp

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