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Joe Taxpayer was notified by the IRS that he should appear at the local IRS district office with records supporting travel expense deductions taken on

Joe Taxpayer was notified by the IRS that he should appear at the local IRS district office with records supporting travel expense deductions taken on his 2013 tax return. Because he had to meet with some clients, he did not appear at the IRS office nor did he bother to make an appointment for an alternative time.

What penalty or penalties could Joe Taxpayer be subject to?

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