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IRS PENALTY Nguyen Le started a new construction business but failed to withhold taxes from her employees at first. She owes the IRS $ 8

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IRS PENALTY Nguyen Le started a new construction business but failed to withhold taxes from her employees at first. She owes the IRS $8327, on which the IRS also assesses a 40% per-year penalty rate. Find the penalty given that she is paying 100 days late.
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