31. Mr. Fiocchi filed his unextended 2017 Form 1040 on July 22, 2018 and had no reasonable cause for the delinquency. The return showed a $1,906 overpayment of tax (refund due). Compute Mr. Fiocchi's late-filing and late-payment penalty A, -0 B. S191 C. $286 D. $381 32. Ms. Hepp filed her 2017 Form 1040 on February 19, 2018. The return showed a $2,730 overpayment of tax, and Ms. Hepp received her refund check from the IRS on April 30. Which of the following statements is true? A. The government will not pay Ms. Hepp any interest on her refund B. The government must pay Ms. Hepp interest on her refund for the period from February 20 until April 30 C. The government must pay Mrs. Hepp interest on her refund for the period from April 16 until April 30. D. The government must pay Mrs. Hepp interest on her refund for the period from January 1 through April 30. 33. Mr. and Mrs. Dint filed their 2017 Form 1040 on January 28, 2018. Assuming that the return does not contain any significant errors, what is the latest date that the IRS can assess any additional 2017 tax? A. December 31, 2020 B. January 28, 2021 C. April 15, 2021 D. December 31, 2021 34. Who of the following can't represent a taxpayer during an interview with the IRS? A. An enrolled agent B. A certified public accountant C. An attorney D. All of the above can represent the taxpayer 35. Which type of audit takes place at the taxpayer's place of business? A. Correspondence examination B. Office examination C. Field examination D. All of the above