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For tax year 2 0 2 1 , the IRS assesses a deficiency against David for $ 3 0 , 0 0 0 . a
For tax year the IRS assesses a deficiency against David for $
a Disregarding the interest component, enter David's penalty if the deficiency is attributable to negligence: $
b Disregarding the interest component, enter David's penalty if the deficiency is attributable to civil fraud:
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