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Determine the amount of the late filing and late payment penalties that apply for the following taxpayers. Required: 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. . Oscar filed his tax return and paid his $2 , 400 tax liability five months late. 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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