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Failure to meet the 2017 due diligence requirements for the Earned Income Credit, the Child Tax Credit/Additional Child Tax Credit and/or the American Opportunity Credit

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Failure to meet the 2017 due diligence requirements for the Earned Income Credit, the Child Tax Credit/Additional Child Tax Credit and/or the American Opportunity Credit claimed on one return could result in which of the following? Maximum penalty of $510, per return, assessed towards the paid tax preparer. Maximum penalty of $510, per return, assessed towards the taxpayer. Maximum penalty of $1,530, per return, assessed towards the paid tax preparer Maximum penalty of $1,530, per return, assessed towards the taxpayer. Mark for follow up 23 eval15&redirect 33a7f-15cc-4014-996b-e89b8fa33d64&eval

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