$19$t$.$ A penalty may be assessed under iRC $$6694(a)$ :

To the tax preparen for up to the greater of $$1000$ or $50\%$ of the income denved by the tas preparer for an understatement if the preparer takes an unreasonabie

To the tavpayer for up to $3$ to $000$ for an understatement if the preparar takes an unicasonabie position on the tar teturn

To the tampayer for up to $510,000$ if the taxpayer takes an unreasonable position on the tax return

To the taxpayer for up $10$$$1,000$ or $50\%$ of the refund derived by the taxpayer for an understatement if the taxpayer takes an unreasonable position on the tax retum

$190/200$ Questions Answered

$65F$ Mostly cloudy