61.   Hiring au pairs is legal and involves no Social Security, withholding or unemployment tax payments.

62.   However, the couple would have also faced a tremendous capital gains tax payment to Uncle Sam.

63.   How and when would be the best time to send estimated tax payments to the IRS?

64.   If a biotech startup is bought by a profitable firm after receiving tax payments, the buyer would inherit the payback liability.

65.   If it is surprisingly large, they may want to increase their estimated tax payments for the balance of this year or increase the taxes withheld from their paycheck.

66.   If your employer cannot withhold enough additional tax from your pay, you may need to make estimated tax payments.

67.   If you pay quarterly estimated taxes to your state or local government, the tax payments are deductible, but only in the year in which you pay them.

68.   In each case, the authorities said, the lost tax payments were sent to a processing center operated under a federal contract by the Mellon Bank of Pittsburgh.

69.   In the meantime, the lienholder is required to make the tax payments and receives the stated return.

70.   In their defense, analysts now say it is hard to estimate tax payments for Swedish companies because they tend to make most of their products and money abroad.