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If Tina Taxpreparer forgets to file a return, required under section 6034, for her clients trust (not a split-interest trust and the trusts gross income

If Tina Taxpreparer forgets to file a return, required under section 6034, for her clients trust (not a split-interest trust and the trusts gross income is $100,000) for 60 days and then remembers and files the return. According to section 6652(c), if 60 days of penalties were accruing, how much money is the IRS owed in penalties?

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