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There is a $55 penalty for each failure to comply with IRC Section 6695(c) that requires a tax return preparer who is required by regulations

There is a $55 penalty for each failure to comply with IRC Section 6695(c) that requires a tax return preparer who is required by regulations to sign the taxpayers return or claim for refund. In 2022, the maximum penalty for failure to sign a return is what amount in a return period?

A. $5,000

B. $10,000

C. $20,000

D. $28,000

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