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If you do not pay your taxes when they expire, the debt does not disappear. it can even increase as it collects penalties and include interest every month, that remains unpaid.
https://www.sginccpa.com/BLOG/12/170/4-Types-of-IRS-Penalty-Relief-—-Waive-your-Penalties-owisabellasmith can login to edit this page by adding news and offers from their website.