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Tough. They gotta pay it. Send an email to the treasury and pull from the billions stolen from importers and pay it back.

Can I use this same argument to avoid paying my taxes because I spent all my income and didn’t set anything aside? No. Then?

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You absolutely can, if you're rich. Rich people settle their tax debts with the IRS for pennies on the dollar all the time, with the threat of dragging the government into years of expensive litigation if the offer isn't accepted. You and I, of course, don't have this option.

Poor people do this much more often than rich people.

"more"... in number of cases, or in total amount of tax revenue lost?

I would love to see your source for this claim.

Sure: https://www.irs.gov/businesses/small-businesses-self-employe...

>Can I use this same argument to avoid paying my taxes because I spent all my income and didn’t set anything aside?

Yes, you can. It's called Offer in Compromise (OIC).

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