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The tax authority can seize a business by removing all of the employees and changing the locks when a business is critically delinquent in paying

The tax authority can seize a business by removing all of the employees and changing the locks when a business is critically delinquent in paying its tax liabilities. This should suggest the magnitude of how important it is to stay on top of taxes as they relate to cash flow. Why should a business owner want to avoid this? Please provide an example of how and when this might be likely.

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