Hardship Exemptions Can Now Be Obtained by Filing a ...
for electronic filing and paying. Undue hardship may also be demonstrated on the basis of the substantial financial cost to the taxpayer relative to the amount of the tax owed by the taxpayer for the current tax year. A. List the tax type(s) for which the waiver to file electronically is requested. B. List the date you were notified of your ... ................
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