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Protection Plus does not apply in the following situations:

\n
The three-year active coverage period has expired
\n
\n
You had prior knowledge of additional taxes owed, or were already aware of an audit, letter, or notice from the IRS or state taxing authority as of the filing date
\n
\n
The return involved negligence, recklessness, fraud, or intentional misrepresentation
\n
\n
The return becomes part of a criminal investigation
\n
\n
The IRS issue lacks clarity and limits meaningful assistance
\n

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