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https://www.hrblock.com/tax-center/irs/audits-and-tax-notices/tax-dictionary-tax-debt-settlement-options/?srsltid=AfmBOooRyr5OGyB8VTxniVvwm6q2j_XVDiVphezvuOW5N_RFJVcqjajN
IRS Definition: The IRS can take payment directly from your bank account or you can set up payment option if you cannot pay your taxes.

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