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@hellomiakoda regardless of taxable liability, are your fillings current? If tax is deemed uncollectible you're in the clear for those filings. Where the current administration is fucking with people is unfiled returns. Making it more difficult to file returns so that they can go after folks. As long as you're making a timely filing you should be safe. Failure to pay liability is a different but less severe (failure to file carries heavier fines then failure to pay for most tax payers)