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A taxpayer pays his tax bill with a check sent in with his Form 1040V. The check bounces when the IRS tries to cash it

A taxpayer pays his tax bill with a check sent in with his Form 1040V. The check bounces when the IRS tries to cash it due to insufficient funds. What IRC Section is the taxpayer likely to get penalized under for the dishonored check?  

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The IRC Section the taxpayer will likely be penalized under for the dishonored check is 6657 ... blur-text-image

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