For each of the following situations, indicate the nature and amount of the penalty that could be imposed.

a. Larry is a tzx protester and files his tax return in the name of : "Mickey Mouse".

b. Anne writes a check for $900 in payent of her taxes that she knows will not clear the bank due to insufficient funds in her account.

c. Gerald understated his tax liability by $10,000. The total amount of tax that should have been shown on his return was $70,000.

Thanks for any help with this.