The IRS Audits Kiara's Current-Year Individual Return and Determines That

question 26

Essay

The IRS audits Kiara's current-year individual return and determines that, among other errors, she negligently did not report dividend income of $10,000. The deficiency with respect to the dividends is $2,800. The IRS argues for an additional $12,000 deficiency for various other errors that do not involve negligence. What is Kiara's negligence penalty for the $14,800 in deficiencies?

---

Definitions:

Organismic Model

A perspective in psychology and biology that views living organisms as integrated entities responding adaptively to their environment.

Human Development

The comprehensive process of human growth and change, from infancy through adulthood, encompassing physical, cognitive, and socio-emotional development.

Developmental Issue

Problems or challenges that interfere with the normal progress of development in areas such as physical, emotional, or cognitive growth.

Theoretical Perspectives

Distinctive and systematic ways of thinking about phenomena, often used in academic disciplines to guide research and understanding.