征税通知
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Notice of Federal Tax Lien only after making an assessment, sending a Notice and Demand for Payment and remaining unpaid.
FORBES: Tax Man Chases Dread Pirate Roberts (like a Rodent of Unusual Size)
The expatriate will have to petition the U.S. Tax Court to prevent the notice of deficiency from becoming a final assessment.
FORBES: Oh Canada! Our Home and Adopted Land
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