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What are the continuing compliance requirements for 2005 and 2006?

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What are the continuing compliance requirements for 2005 and 2006?

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If your client fails to file and pay any amount due for either the 2005 or 2006 tax year, and we assess a collection cost recovery fee, then your client’s amnesty waiver of penalties and fees is canceled. We will reassess these previously canceled penalties and fees and send your client a bill.

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