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S. 5072 (119th Congress)Committee
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A bill to amend the Internal Revenue Code of 1986 to require the Internal Revenue Service to send quarterly notices to taxpayers with unpaid balances.

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Summary

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Based on the bill's title, this legislation would amend the Internal Revenue Code to require the IRS to send quarterly notices to taxpayers who have unpaid tax balances. The bill appears to be a procedural measure focused on taxpayer notification requirements rather than substantive changes to tax law or rates.

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