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AJ's 2021 tax return, due April 15, 2022, was filed on July 15, 2022. His tax due with the return was $1,200. AJ owes a

AJ's 2021 tax return, due April 15, 2022, was filed on July 15, 2022. His tax due with the return was $1,200. AJ owes a late filing penalty of $180.

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