A tax preparer prepares annual returns for his clients, taking several minor liberties in adopting unreasonable positions during his preparation. He prepares a hundred (100) returns, of which fifty (50) are later the basis for the IRS assessing the preparer a penalty. His charges were $500 per return for thirty (30) returns. The remaining twenty (20) returns he charged $3,000. Considering Section 6694(a), what should his penalty for all fifty (50) of these for his role in intentionally disregarding rules and regulations? Consider no other penalties.

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