For Each of the Following Situations, Indicate the Nature and Amount

For each of the following situations, indicate the nature and amount of the penalty that could be imposed. (The penalties include both tax practitioner penalties and taxpayer penalties). $\begin{array} { l }& \text {Description of the Penalty } \\ \text {a. Kyle files his tax return on the original due date and pays the }\\ \text { entire balance of tax due of \( \$ 5,000 \). He did not pay any estimated }& \\ \text {tax during the year and had no withholding. His prior year tax }&\_\_\_ \\ \text {return showed a tax liability of \( \$ 12,000 \) (do not calculate the penalty). }& \\ \text {b. Drew writes a check for \( \$ 300 \) in payment of his income taxes.}& \\ \text {Drew knows he does not have sufficient funds in his account }& \_\_\_ \\ \text { to cover the check. }& \\ \text {c. Enrique has a \( \$ 10,000 \) tax deficiency on his 2017 tax return due to civil fraud. }& \_\_\_ \\ \text {d. Vladimir prepares a tax return for Oscar but does }& \_\_\_ \\ \text { not keep a copy of the tax return.}& \\ \text {e. Friscilla, a self-employed accountant, prepares a tax return for }& \\ \text {Billy. She signs the return but does not include her preparer tax }&\_\_\_ \\ \text { identi fication number on the tax return as required. }& \\ \text {f. Manny prepares a tax return for his client who requests that }& \\ \text { Manny disregard a current tax law which would increase his tax }& \\ \text {tax liability by \( \$ 17,000 \). Manny agrees to do so since he }&\_\_\_ \\ \text {oes not want to lose this important client. }& \\\end{array}$
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