Tax payment extension is not always granted by the IRS. In fact, the IRS denies most of the tax payment extension requests. If you need a tax payment extension, you should always try.
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If you cannot find your tax records for tax preparation, you should first get tax extension to file the tax return. If you still cannot find your tax records, requesting tax information from the IRS.
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Nowadays, tax return preparation is easier with the tax help of the IRS and tax return electronic filing. Many tax software can help file tax return as well as help from tax attorneys.
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