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Wendy owes a balance due on her federal income tax return. What could prevent her from using IRS direct pay? wendy owes back taxes for

Wendy owes a balance due on her federal income tax return. What could prevent her from using IRS direct pay?

wendy owes back taxes for a prior year

Wendy uses an ITIN

Wendy owes more than $50,000

Wendy filed as head of household last year and is filing as single this year

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