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§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú 2023-116, 28 §ã§Ö§ß§ä§ñ§Ò§â§ñ 2023 §Ô. ¡ª §¯§Ú§Ü§à§Ô§Õ§Ñ §ß§Ö §â§Ñ§ß§à §ß§Ñ§é§Ú§ß§Ñ§ä§î §á§Ý§Ñ§ß§Ú§â§à§Ó§Ñ§ß§Ú§Ö §Ó§í§ç§à§Õ§Ñ §ß§Ñ §á§Ö§ß§ã§Ú§ð. §ª§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Ö §á§Ö§ß§ã§Ú§à§ß§ß§í§Ö §ã§é§Ö§ä§Ñ §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ä §Ý§ð§Õ§ñ§Þ §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§â§Ö§Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ §Õ§Ý§ñ §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§Ú§ñ §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§Û, §Ü§à§ä§à§â§í§Ö §Þ§à§Ô§å§ä §à§Ò§Ö§ã§á§Ö§é§Ú§ä§î §æ§Ú§ß§Ñ§ß§ã§à§Ó§å§ð §Ù§Ñ§ë§Ú§ë§Ö§ß§ß§à§ã§ä§î §á§â§Ú §Ó§í§ç§à§Õ§Ö §ß§Ñ §á§Ö§ß§ã§Ú§ð. §¿§ä§Ú §ã§é§Ö§ä§Ñ §Þ§à§Ô§å§ä §ß§Ñ§ç§à§Õ§Ú§ä§î§ã§ñ §Ó §Ò§Ñ§ß§Ü§Ö §Ú§Ý§Ú §Õ§â§å§Ô§à§Þ §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Þ §å§é§â§Ö§Ø§Õ§Ö§ß§Ú§Ú, §Ü§à§Þ§á§Ñ§ß§Ú§Ú §á§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ð §Ø§Ú§Ù§ß§Ú, §á§Ñ§Ö§Ó§à§Þ §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§à§ß§ß§à§Þ §æ§à§ß§Õ§Ö §Ú§Ý§Ú §ã §á§â§Ú§Ó§Ý§Ö§é§Ö§ß§Ú§Ö§Þ §Ò§Ú§â§Ø§Ö§Ó§à§Ô§à §Ò§â§à§Ü§Ö§â§Ñ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS) 2023-88, 6 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª IRS §ã§ä§â§Ö§Þ§Ú§ä§ã§ñ §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ä§î §Ó§ã§Ö§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ñ §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §Ó §â§Ñ§Ù§Ý§Ú§é§ß§í§ç §æ§à§â§Þ§Ñ§ä§Ñ§ç §Ú §ß§Ñ §â§Ñ§Ù§ß§í§ç §ñ§Ù§í§Ü§Ñ§ç. §£ §â§Ñ§Þ§Ü§Ñ§ç §ï§ä§à§Û §è§Ö§Ý§Ú §¸§Ö§ß§ä§â §Ñ§Ý§î§ä§Ö§â§ß§Ñ§ä§Ú§Ó§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó §Þ§Ñ§ã§ã§à§Ó§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú (§¡§ß§Ô§Ý§Ú§Û§ã§Ü§Ú§Û) IRS §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§Ö§ä §Õ§à§ã§ä§å§á§ß§í§Ö §á§â§à§Õ§å§Ü§ä§í, §á§à§Þ§à§Ô§Ñ§ð§ë§Ú§Ö §Ý§ð§Õ§ñ§Þ, §Ú§ã§á§à§Ý§î§Ù§å§ð§ë§Ú§Þ §Ó§ã§á§à§Þ§à§Ô§Ñ§ä§Ö§Ý§î§ß§í§Ö §ä§Ö§ç§ß§à§Ý§à§Ô§Ú§Ú, §ä§Ñ§Ü§Ú§Ö §Ü§Ñ§Ü §á§â§à§Ô§â§Ñ§Þ§Þ§í §Õ§Ý§ñ §é§ä§Ö§ß§Ú§ñ §ã §ï§Ü§â§Ñ§ß§Ñ, §à§Ò§ß§à§Ó§Ý§ñ§Ö§Þ§í§Ö §Õ§Ú§ã§á§Ý§Ö§Ú §¢§â§Ñ§Û§Ý§ñ, §á§â§à§Ô§â§Ñ§Þ§Þ§í §Õ§Ý§ñ §å§Ó§Ö§Ý§Ú§é§Ö§ß§Ú§ñ §ï§Ü§â§Ñ§ß§Ñ §Ú §â§Ñ§ã§á§à§Ù§ß§Ñ§Ó§Ñ§ß§Ú§ñ §Ô§à§Ý§à§ã§Ñ.

IR-2023-127, 14 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §£ §â§Ñ§Þ§Ü§Ñ§ç §â§Ñ§ã§ê§Ú§â§ñ§ð§ë§Ú§ç§ã§ñ §å§ã§Ú§Ý§Ú§Û §á§à §å§Ý§å§é§ê§Ö§ß§Ú§ð §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§ñ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS) §á§â§à§Õ§à§Ý§Ø§Ñ§Ö§ä §â§Ñ§ã§ê§Ú§â§ñ§ä§î §¸§Ö§ß§ä§â§í §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §á§à §Ó§ã§Ö§Û §ã§ä§â§Ñ§ß§Ö, §Ñ §ä§Ñ§Ü§Ø§Ö §ß§Ñ§é§Ú§ß§Ñ§Ö§ä §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§å§ð §ã§Ö§â§Ú§ð §Þ§Ö§â§à§á§â§Ú§ñ§ä§Ú§Û §á§à §à§Ü§Ñ§Ù§Ñ§ß§Ú§ð §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ, §â§Ñ§ã§á§à§Ý§à§Ø§Ö§ß§ß§í§Þ §Ó §â§Ñ§Û§à§ß§Ñ§ç, §ß§Ö §Ò§Ý§Ú§Ù§Ü§Ú§ç §Ü §Ý§Ú§é§ß§í§Þ §à§æ§Ú§ã§Ñ§Þ §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§Ñ

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS) 2023-90, 17 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §¥§Ý§ñ §Þ§ß§à§Ô§Ú§ç §Ý§ð§Õ§Ö§Û §Ý§Ö§ä§à §à§Ù§ß§Ñ§é§Ñ§Ö§ä §á§Ö§â§Ö§Þ§Ö§ß§í. §¢§å§Õ§î §ä§à §á§Ö§â§Ö§Þ§Ö§ß§í §Ó §Ø§Ú§Ù§ß§Ú, §ß§Ñ§á§â§Ú§Þ§Ö§â, §Ó§ã§ä§å§á§Ý§Ö§ß§Ú§Ö §Ó §Ò§â§Ñ§Ü, §Ú§Ý§Ú §à§Ò§í§é§ß§à§Ö §Ý§Ö§ä§ß§Ö§Ö §ã§à§Ò§í§ä§Ú§Ö, §ß§Ñ§á§â§Ú§Þ§Ö§â, §à§ä§á§â§Ñ§Ó§Ü§Ñ §Õ§Ö§ä§Ö§Û §Ó §Ý§Ñ§Ô§Ö§â§î, - §ä§à, §é§ä§à §Ý§ð§Õ§Ú §Õ§Ö§Ý§Ñ§ð§ä §Ý§Ö§ä§à§Þ, §Þ§à§Ø§Ö§ä §á§à§Ó§Ý§Ú§ñ§ä§î §ß§Ñ §Ú§ç §á§à§Õ§à§ç§à§Õ§ß§í§Û §ß§Ñ§Ý§à§Ô. §£§à§ä §Ü§Ñ§Ü §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §å§é§Ú§ä§í§Ó§Ñ§ä§î §ã§Ý§Ö§Õ§å§ð§ë§Ú§Ö §ã§à§Ò§í§ä§Ú§ñ §Ý§Ö§ä§ß§Ö§Ô§à §á§Ö§â§Ú§à§Õ§Ñ §á§â§Ú §á§à§Õ§Ñ§é§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú.

IR-2023-130, 19 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §³§Ö§Ô§à§Õ§ß§ñ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §ß§Ñ§á§à§Þ§ß§Ú§Ý§à §ä§Ö§Þ, §Ü§ä§à §á§à§Ý§î§Ù§å§Ö§ä§ã§ñ §á§â§à§Õ§Ý§Ö§ß§Ú§Ö§Þ, §é§ä§à §á§à§Õ§Ñ§é§Ñ §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó §Ó §Ü§â§Ñ§ä§é§Ñ§Û§ê§Ú§Ö §ã§â§à§Ü§Ú §á§à§Ù§Ó§à§Ý§Ú§ä §Ú§Þ §Ó§à§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î§ã§ñ §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§í§Þ§Ú §Ú§ß§ã§ä§â§å§Þ§Ö§ß§ä§Ñ§Þ§Ú, §Õ§à§ã§ä§å§á§ß§í§Þ§Ú §ß§Ñ §ã§Ñ§Û§ä§Ö IRS.gov.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ (IRS) 2023-91, 19 §Ú§ð§Ý§ñ 2023 §Ô. ¡ª §£§ã§Ö§Þ, §Ü§ä§à §Ô§à§Ó§à§â§Ú§ä ?§Õ§Ñ? §ï§ä§Ú§Þ §Ý§Ö§ä§à§Þ, §á§à§ã§Ý§Ö §ã§Ó§Ñ§Õ§î§Ò§í §ã§Ý§Ö§Õ§å§Ö§ä §á§â§à§Ñ§ß§Ñ§Ý§Ú§Ù§Ú§â§à§Ó§Ñ§ä§î §ß§Ö§ã§Ü§à§Ý§î§Ü§à §Ó§à§á§â§à§ã§à§Ó, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§Ö§Þ. §¢§à§Ý§î§ê§Ú§Ö §á§Ö§â§Ö§Þ§Ö§ß§í §Ó §Ø§Ú§Ù§ß§Ú, §Ó §ä§à§Þ §é§Ú§ã§Ý§Ö §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§Ö §ã§Ö§Þ§Ö§Û§ß§à§Ô§à §á§à§Ý§à§Ø§Ö§ß§Ú§ñ, §é§Ñ§ã§ä§à §Ú§Þ§Ö§ð§ä §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§à§ã§Ý§Ö§Õ§ã§ä§Ó§Ú§ñ. §£§à§ä §ß§Ö§ã§Ü§à§Ý§î§Ü§à §Þ§à§Þ§Ö§ß§ä§à§Ó, §à §Ü§à§ä§à§â§í§ç §ã§Ý§Ö§Õ§å§Ö§ä §Ù§Ñ§Õ§å§Þ§Ñ§ä§î§ã§ñ §á§Ñ§â§Ñ§Þ §á§à§ã§Ý§Ö §Ù§Ñ§Ü§Ý§ð§é§Ö§ß§Ú§ñ §Ò§â§Ñ§é§ß§à§Ô§à §ã§à§ð§Ù§Ñ.

IRS Tax Tip 2023-53, 19 §Ñ§á§â§Ö§Ý§ñ 2023 §Ô. ¡ª §±§à§ã§Ý§Ö §á§à§Õ§Ñ§é§Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú, §Ü§à§ä§à§â§í§Þ §á§à§Ý§à§Ø§Ö§ß §Ó§à§Ù§Ó§â§Ñ§ä, §à§Ò§í§é§ß§à §ã §ß§Ö§ä§Ö§â§á§Ö§ß§Ú§Ö§Þ §Ø§Õ§å§ä, §Ü§à§Ô§Õ§Ñ §ï§ä§Ú §Õ§Ö§ß§î§Ô§Ú §á§à§ã§ä§å§á§ñ§ä §ß§Ñ §Ú§ç §Ò§Ñ§ß§Ü§à§Ó§ã§Ü§Ú§Û §ã§é§Ö§ä. §°§ß§Ú §Þ§à§Ô§å§ä §Ý§Ö§Ô§Ü§à §Ú §å§Õ§à§Ò§ß§à §á§â§à§Ó§Ö§â§Ú§ä§î §ã§ä§Ñ§ä§å§ã §ã§Ó§à§Ö§Ô§à §Ó§à§Ù§Ó§â§Ñ§ä§Ñ §ã §á§à§Þ§à§ë§î§ð §Ú§ß§ã§ä§â§å§Þ§Ö§ß§ä§Ñ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ ?§¤§Õ§Ö §Þ§à§Û §Ó§à§Ù§Ó§â§Ñ§ä?? §ß§Ñ §ã§Ñ§Û§ä§Ö IRS.gov/refunds §Ú §ã §á§à§Þ§à§ë§î§ð §á§â§Ú§Ý§à§Ø§Ö§ß§Ú§ñ IRS2Go.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú IRS 2023-55, 24 §Ñ§á§â§Ö§Ý§ñ 2023 §Ô. ¡ª §±§à§Ý§å§é§Ö§ß§Ú§Ö §á§Ú§ã§î§Þ§Ñ §Ú§Ù IRS §Þ§à§Ø§Ö§ä §Ù§Ñ§ã§ä§Ñ§Ó§Ú§ä§î §ß§Ö§Ü§à§ä§à§â§í§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §ß§Ö§â§Ó§ß§Ú§é§Ñ§ä§î - §ß§à §á§Ñ§ß§Ú§Ü§à§Ó§Ñ§ä§î §ß§Ö §ã§ä§à§Ú§ä. §¯§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§Ý§å§Ø§Ò§Ñ §â§Ñ§ã§ã§í§Ý§Ñ§Ö§ä §å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§ñ §Ú §á§Ú§ã§î§Þ§Ñ, §Ü§à§Ô§Õ§Ñ §Ö§Û §ß§å§Ø§ß§à §Ù§Ñ§Õ§Ñ§ä§î §Ó§à§á§â§à§ã §á§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ, §ã§à§à§Ò§ë§Ú§ä§î §Ö§Þ§å §à§Ò §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§ñ§ç §Ó §Ö§Ô§à §ã§é§Ö§ä§Ö §Ú§Ý§Ú §Ù§Ñ§á§â§à§ã§Ú§ä§î §á§Ý§Ñ§ä§Ö§Ø.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§»§¡ (IRS) 2023-56, 25 §Ñ§á§â§Ö§Ý§ñ 2023 §Ô. ¡ª §·§à§ä§ñ §Þ§à§ê§Ö§ß§ß§Ú§Ü§Ú §å§ã§Ö§â§Õ§ß§à §â§Ñ§Ò§à§ä§Ñ§ð§ä §Ó§à §Ó§â§Ö§Þ§ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §ã§Ö§Ù§à§ß§Ñ, §á§í§ä§Ñ§ñ§ã§î §å§Ü§â§Ñ§ã§ä§î §Õ§Ö§ß§î§Ô§Ú, §Ý§Ú§é§ß§å§ð §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ð §Ú §á§Ö§â§ã§à§ß§Ñ§Ý§î§ß§í§Ö §Õ§Ñ§ß§ß§í§Ö, §à§ß§Ú §ä§Ñ§Ü§Ø§Ö §à§ã§ä§Ñ§ð§ä§ã§ñ §Ù§Ñ§ß§ñ§ä§í§Þ§Ú §Ú §Ó §à§ã§ä§Ñ§Ý§î§ß§à§Ö §Ó§â§Ö§Þ§ñ §Ô§à§Õ§Ñ. §¯§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ú §ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä§í §á§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ð §Õ§à§Ý§Ø§ß§í §Ò§í§ä§î §Ò§Õ§Ú§ä§Ö§Ý§î§ß§í§Þ§Ú §Ú §à§ã§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§ß§í§Þ§Ú §à§Ò §ï§ä§Ú§ç §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§Ö§ß§ß§í§ç §Ñ§æ§Ö§â§Ñ§ç, §ã§ç§Ö§Þ§Ñ§ç §Ú §Þ§à§ê§Ö§ß§ß§Ú§é§Ö§ã§ä§Ó§Ñ§ç, §é§ä§à§Ò§í §Ú§Ù§Ò§Ö§Ø§Ñ§ä§î §á§à§ä§Ö§â§Ú §Õ§Ö§ß§Ö§Ô, §Ý§Ú§é§ß§à§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §Ú§Ý§Ú §Õ§Ñ§ß§ß§í§ç §Ü§Ý§Ú§Ö§ß§ä§à§Ó.

§¦§ã§Ý§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §ß§Ö §Þ§à§Ø§Ö§ä §á§à§Ý§ß§à§ã§ä§î§ð §à§á§Ý§Ñ§ä§Ú§ä§î §ã§Ó§à§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ §Ú§Ý§Ú §Ö§ã§Ý§Ú §à§á§Ý§Ñ§ä§Ñ §Þ§à§Ø§Ö§ä §á§â§Ú§Ó§Ö§ã§ä§Ú §Ü §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Þ §ä§â§å§Õ§ß§à§ã§ä§ñ§Þ, §à§ß §Þ§à§Ø§Ö§ä §â§Ñ§ã§ã§Þ§à§ä§â§Ö§ä§î §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§î §á§à§Õ§Ñ§é§Ú §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§ñ §ß§Ñ §Ü§à§Þ§á§â§à§Þ§Ú§ã§ã§ß§à§Ö §á§â§Ö§Õ§Ý§à§Ø§Ö§ß§Ú§Ö. §¿§ä§à §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §Þ§Ö§Ø§Õ§å §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Þ §Ú IRS §á§à§Ù§Ó§à§Ý§ñ§Ö§ä §å§â§Ö§Ô§å§Ý§Ú§â§à§Ó§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Õ§à§Ý§Ô §ß§Ñ §Þ§Ö§ß§î§ê§å§ð §ã§å§Þ§Þ§å, §é§Ö§Þ §á§à§Ý§ß§Ñ§ñ §ã§å§Þ§Þ§Ñ §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú. §¸§Ö§Ý§î - §ß§Ñ§Û§ä§Ú §Ü§à§Þ§á§â§à§Þ§Ú§ã§ã, §à§ä§Ó§Ö§é§Ñ§ð§ë§Ú§Û §Ú§ß§ä§Ö§â§Ö§ã§Ñ§Þ §Ü§Ñ§Ü §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ, §ä§Ñ§Ü §Ú §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§Ñ.