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Roger files his Federal income tax return 25 days after the due date. Along with the income tax return, he remits a check for $4,000,
Roger files his Federal income tax return 25 days after the due date. Along with the income tax return, he remits a check for $4,000, which is the balance of the income tax owed. The failure to file is not attributable to fraud. Compute the failure to pay penalty.
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