For each of the following situations, indicate the nature and amount of the penalty that could be imposed.

Description of the Penalty Penalty Amount

a. Larry is a tax protester and files his tax $

return in the name of “Mickey Mouse.”

b. Anne writes a check for $900 in payment $

of her taxes that she knows will not clear the bank due to insufficient funds in her account.

c. Gerald understated his tax liability by $

$10,000. The total amount of tax that should have been shown on his return was $70,000.