First do consult your CPA or tax advisor...your friend can pay your line if desired. The online access would be with your log in info....or a check can be mailed. Again the tax question needs to be addressed with your tax professional. Merry Christmas...great gift!!
It is always a good idea to check with your tax professional to make sure there are no tax consequences from the "gift." Yes, certainly anyone can make that payment for you.
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