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After you file
As @Bsch4477 said, the Federal government or the state government may be empowered to collect the debt.
The Federal Treasury Offset Program may collect the debt by holding back money from a Federal payment to the debtor. Website may be viewed here.
The agency must notify you in writing of their effort to collect the debt. See here.

What state government could potentially be involved?
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‎February 7, 2024
7:19 AM