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What happens if the taxpayer owes an underpayment penalty, but does not compute it on Form 2 2 1 0 ? Multiple Choice Nothing, unless

What happens if the taxpayer owes an underpayment penalty, but does not compute it on Form 2210?
Multiple Choice
Nothing, unless the taxpayer is audited.
The taxpayer is immediately sent to the Tax Court.
The IRS will compute and assess the penalty.
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