1. Rita files her income tax return 180 days after the due date of the return without obtaining an extension from the IRS. Along with the return, she remits a check for $122,000, 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 penalty.

Failure to pay penaltyFailure to file penalty

2. For tax year 2021, the IRS assesses a deficiency against David for $45,000.

a. Disregarding the interest component, enter David's penalty if the deficiency is attributable to negligence:

b. Disregarding the interest component, enter David's penalty if the deficiency is attributable to civil fraud: