What Is the Minimum Penalty for a Taxpayer Who Fails

question 36

Multiple Choice

What is the minimum penalty for a taxpayer who fails to file his or her return for over 60 days past the due date without reasonable cause?

• A)The amount owed on the return
• B)$135
• C)The amount owed on the return or $135,whichever is less
• D)4.5% of the amount owed on the return.

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Definitions:

Great Britain

An island in the North Atlantic off the northwest coast of mainland Europe, comprising England, Scotland, and Wales.

Judgment Sampling

A nonprobability method of sampling whereby elements are selected for the sample based on the judgment of the person doing the study.

Cluster Sampling

A probability sampling method in which the population is first divided into clusters and then a simple random sample of the clusters is taken.