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If the fraud penalty is assessed, which one of the following may be assessed with respect to the same underpayment? Answer A. Negligence penalty. B.

If the fraud penalty is assessed, which one of the following may be assessed with respect to the same underpayment? Answer A. Negligence penalty. B. Failure to file penalty. C. Failure to pay penalty. D. Underpayment of estimated taxes penalty

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