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Determine the amount of the late filing and late payment penalties that apply for the following
taxpayers. Required: a. Jolene filed her tax return by its original due date but did not pay the $1 ,
400 in taxes she owed with the return until one and a half months later. b. Oscar filed his tax
return and paid his $2 , 400 tax liability five months late. c. Wilfred, attempting to evade his
taxes, did not file a tax return or pay his $11 , 000 in taxes for several years.

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