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Perhaps the taxpayer has filed tax returns, but the returns reported excessive tax liability.
FORBES: Dealing with IRS Collection Action
Doctors order excessive diagnostic tests, partially to avoid malpractice liability.
CNN: Commentary: US health costs out of control
Today the chaebol's excessive borrowing is the country's most glaring liability, but Mr Bae argues that it is not as egregious as it looks.
ECONOMIST: The apologist
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