Fill in the following blanks:

1. An individual's amended tax return that computes a refund or amount due generally uses Form ________________.

2. An S corporation recognizes a ________________________ on any distribution of appreciated property.

3. The _______________________, a presidential appointee, is the "IRS attorney."

4. As with partnership, the income, deductions, and tax credits of an S corporation ____________________ to the shareholders annually.

5. In the case of a complete termination of an S corporation interest, a _________________ tax year may occur.

6. An individual is not subject to an underpayment penalty until more than $__________________ is due and unpaid through estimated taxes.

Thank you very much!!