23. For each of the following situations, indicate the nature and amount of the penalty that could be imposed. (The penalties include both tax practitioner penalties and taxpayer penalties).

	Description of the Penalty	Penalty Amount
a.	Drew writes a check for $300 in payment of his income taxes. Drew knows he does not have sufficient funds in his account to cover the check.	____________________	________
b.	Enrique has a $10,000 tax deficiency on his 2015 tax return due to civil fraud.	____________________	________
c.	Vladimir prepares a tax return for Oscar but does not keep a copy of the tax return.	____________________	________
d.	Priscilla, a self-employed accountant, prepares a tax return for Billy. She signs the return but does not include her preparer tax identification number on the tax return as required.	____________________	________