The Special Tax Penalty Imposed on Appraisers

The special tax penalty imposed on appraisers:

A) Is waived if the taxpayer also was charged with his/her own valuation penalty.
B) Applies if the appraiser knew that the appraisal would be used in preparing a Federal income tax return.
C) Equals 10% of the appraised value of the property, with a $5,000 minimum penalty.
D) Can be as much as 200% of the appraisal fee that was charged.