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US client

I have a client who is a US citizen.  It is extremely unlikely that she owes any tax to the US authorities as she has not paid any tax here yet, however, we think that she may need to complete a US tax return.  I have tried but they have not returned my calls or my clients calls.  Does anyone else out there provide services to US citizens?  We want to make sure she is compliant with anything that might be necessary.


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