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Form 1099-A Texas Collin: What You Should Know
Collin County, Texas, and the IRS. All rights reserved.  “The Internal Revenue Code of 1986 gives Congress the power to tax all individuals and business units and all estates of U.S. Persons. In effect, this means that no individual, estate, or partnership enjoys immunity from tax. The IRS has the exclusive power to enforce this tax law. Because the IRS does not have the authority to make the ultimate determination whether a person or entity is entitled to immunity from tax, the burden of proof of the existence of a waiver will remain with a taxpayer.
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