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Penalties under IRC Section 6 6 9 4 ( b ) relate to what? Select one: a . Understatement Due to Negligence b . Understatement

Penalties under IRC Section 6694(b) relate to what?
Select one:
a. Understatement Due to Negligence
b. Understatement Due to Willful or Reckless Conduct
c. Failure to File by the Due Date
d. Understatement Due to Unreasonable Positions

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