Full text
a payment by the taxpayer on account of the taxpayer’s liability shall to the extent thereof discharge their liability; but
a payment by the taxpayer on account of the taxpayer’s liability shall to the extent thereof discharge their liability; but
a payment by the taxpayer on account of the taxpayer’s liability shall to the extent thereof discharge their liability; but
a payment by the taxpayer on account of the taxpayer’s liability shall to the extent thereof discharge the joint liability; but