81.   If you owe money, you must mail a check.

82.   If the IRS owes the taxpayer money, the tax preparer will arrange a quick loan for the full amount of the refund, minus a fee.

83.   If the IRS owes you money, you can arrange to have it deposited directly into your bank account.

84.   If they wanted to avoid the risk of losing the players as free agents, the clubs would have to pay them whatever money they owed them.

85.   If you think of the IRS as a heartless bully, you may prefer to owe money to a commercial bank than the federal government.

86.   In addition, they have begun to press harder to get those who owe them money to pay their bills.

87.   In addition, the bill would still allow people owing money on student loans, the largest source of delinquent loans, to get new government loans.

88.   In general, however, it is an option for people who owe more money than they can reasonably expect to pay back.

89.   In March, the government will send notices to all Social Security recipients who owe money to the government.

90.   Instead of making a floating-rate payment to the swap counterparty, the borrower would be owed money.