Get the free Form 9325 (Rev. January 2012). Acknowledgement and General Information for Taxpayers...
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The IRS uses refunds to cover overdue taxes and notifies you when this occurs. The Financial Management Service
(FMS) offsets refunds through the Treasury Offset Program (TOP) to cover past due child
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Consult a tax professional or refer to the instructions provided with the form to determine if you need to fill out form 9325 rev January.
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