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To avoid/remove imposition of a penalty, who (which party) must meet the burden of proof that the failure to file was the result of reasonable
To avoid/remove imposition of a penalty, who (which party) must meet the burden of proof that the failure to file was the result of reasonable cause?
a. | IRS | |
b. | TRP | |
c. | taxpayer | |
d. | none of these are correct |
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