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All of the following may result in a monetary penalty of $ 6 0 per incident in TY 2 0 2 3 except: Select one:

All of the following may result in a monetary penalty of $60 per incident in TY2023 except:
Select one:
a. Failure to furnish a required taxpayer identification number
b. Failure to furnish a copy of the return to the taxpayer
c. Failure to sign a required return
d. Failure to comply with due diligence requirements
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