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The information you obtain at this site is not, nor is it intended to be, legal advice. You should consult an attorney for individual advice regarding your own situation. Results may differ between clients due to the unique nature of each taxpayer's circumstances. Specific results cannot be guaranteed since the Internal Revenue Service makes all final decisions on requests to the IRS for abatement of penalties/interest, installment agreements, levy releases, trust fund recovery penalty imposition, offers in compromise, etc.