11.   If the discount is approved by the Council, taxpayers will receive notice of the offer when their tax bills arrive in the mail.

12.   If the IRS accepts the installment proposal, the taxpayer receives a statement indicating the amount due each month, including interest and penalties.

13.   If a person uses a tax preparer one year, the taxpayer receives only a postcard the next, not all the forms and publications.

14.   IRS spokesman Mark Green said there may be a worksheet to complete to indicate that taxpayers did receive the payments, and if they are entitled to additional credits.

15.   Starting in July, taxpayers will also receive the equivalent of a small raise as the government begins withholding less money from paychecks.

16.   Supporters of the Bush plan also estimate that the neediest taxpayers would receive the largest percentage breaks on their federal income taxes.

17.   The regulations would help ensure that the American taxpayer receives a fair market value for oil taken from federal lands.

18.   The taxpayer will receive less than the maximum amount, or no check at all.

19.   Though few taxpayers receive bills for millions of dollars, millions of people owe back taxes, according to the IRS.

20.   To ease the burden on low-income Americans, taxpayers would receive a family allowance that would let them earn some income tax-free.