§ 9488 Delinquency Coverage Assessment
If you owe $100 in taxes, they’ll ask for $115 instead.
The extra $15 is there in case some people don’t pay, so the government still gets enough money.
AI-generated — May contain errors. Not legal advice. Always verify source.
§ 9488 Delinquency Coverage Assessment
Last verified: January 23, 2026