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Big Pizza informed you that they didn't mail the TPT-EZ form until February 25th. They want to know if their filing will be late and

Big Pizza informed you that they didn't mail the TPT-EZ form until February 25th. They want to know if their filing will be late and if there are any penalties associated with the return. They want to know if any of these penalties be waived. Explain your answer to the company and provide reasoning.

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