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Rick had a prior-year return amended to include an early IRA distribution not reported on his original return. He owes $9,735 in taxes. His preparer

Rick had a prior-year return amended to include an early IRA distribution not reported on his original return. He owes $9,735 in taxes. His preparer files a paper request for a monthly payment plan. Rick wants to pay by check and does not want to use the online payment application. The IRS will establish an installment agreement with Rick for what fee

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