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Just curious ...

Not that I would, but what's to keep taxpayers who have a household income of $150K-$160K to contribute the full amount (e.g., $3000 or $3500 in 2004 depending on age) to a Roth IRA?

The 1099 doesn't seem to include information of this type. Is there some other kind of communication between the IRS and brokerage houses regarding this issue?
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