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Rita files her income tax retum 180 days after the due date of the return without obtaining an extension from the IRS. Along with the

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Rita files her income tax retum 180 days after the due date of the return without obtaining an extension from the IRS. Along with the retum, she remits a check for $162,000, which is the balance of the tax she owes. Note: Assume 30 days in a month. Disregarding the interest element, enter Rita's failure to file penalty and failure to pay penaity

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