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Gloria came to you on April 10 to help her file an extension for her 2018. You determined that she will owe the IRS $31,000.

Gloria came to you on April 10 to help her file an extension for her 2018.

You determined that she will owe the IRS $31,000. When she filed her

extension she was only able to pay $10,000. Will the 2018 extension be

considered a "valid extension?" What penalties if any can she be liable for?

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