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i have seen the irs apparently out of nowhere instruct an employer to take an employee who had 9 exemptions claimed and treat it as if it were 0. then, a little later, a notice arrived to the employee to answer questions, the notice under the title of "questionable w-4 program" or something like that. after completing a questionnaire and submitting a written explanation of why that number of exemptions were appropriate, everything was fine.

can't remember if he claimed 9 exemptions or 10+, but they are watching this closely it seems.
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