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And finally, none of these potential recommendations show any kind of creative thinking. In general, however, there is an IRS statute of limitations with regard to when owed taxes must be collected and when a tax refund can be claimed. There is the prosecuting attorney hired to accuse the individual charged with a criminal act. You then could apply for a tax-related position after passing the bar exam. This credit can also be claimed for more than one student, but unlike the Hope Credit, the limits are per family, and not per student. In 2009, people whose household income was ,000 US Dollars (USD) or less per year qualified for the program. For higher earners there are investment plans that would be even more beneficial. A persons disability must hinder him from exercising substantial gainful activities. The documents portfolio is a complete estate planning data-bank. Federal tax debts will be collected by FMS through The Treasury Offset Program (TOP), a program that is also used to collect non-tax debt. The Act, which was extended until 2012, allows for an exemption from taxes on debt forgiveness of up to million USD.