101.   To make matters worse, most late filers owe taxes to Uncle Sam.

102.   Thus, the procedure may cause tax headaches, as the program may automatically sell shares to pay the premium, creating taxes owed on the capital gains.

103.   Under the provision, such spouses would owe taxes only on their portion of the joint income.

104.   Under the old rules, no tax was owed until both positions were closed out.

105.   We think it is a contract with the taxpayers, and when they retire, they owe the tax.

106.   With the estate tax gone, tax lawyers said, the wealthy would be encouraged instead to create trusts on which little or no tax would be owed.

107.   Your employer may pay your tuition, but you will owe tax on the amount.

108.   Yet most people with estates large enough to owe taxes before the repeal date would owe more in taxes after the repeal.

109.   You can wind up owing taxes on interest you have not yet collected.

110.   You owe taxes to the Internal Revenue Service.