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Manny prepares a tax return for his client who requests that Manny disregard a current tax law which would increase his tax liability by $17,000.

Manny prepares a tax return for his client who requests that Manny disregard a current tax law which would increase his tax liability by $17,000. Manny agrees to do so since he does not want to lose this important client. The amount of penalty that could be impose is:

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