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Directory Results for 15451878 For calendar year 2014, or fiscal year beginning , 2014, and ending , 2014 Do not send to the IRS to 15451920 Repayment of a Federal Government Buyout and Possible Suspension of Severance Pay Public Law (PL) 103226, PL 104208, and PL 107296 require an individual who received a buyout at the time of separation from the Federal Government to repay the