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Having a tough time with this one. Can't seem to figure it out. Please let me know of the solution with explanation. Determine the amount

Having a tough time with this one. Can't seem to figure it out. Please let me know of the solution with explanation.

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Determine the amount of the late filing and late payment penalties that apply for the following taxpayers. e. Wilfred, attempting to evade his taxes, did not file a tax return or pay his $10,000 in taxes for several years

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