Compute the Failure to Pay and Failure to File Penalties

question 119

Essay

Compute the failure to pay and failure to file penalties for John, who filed his 2018 income tax return on December
14, 2019, paying the $10,000 amount due. On April 1, 2019, John submitted a six-month extension of time in which to file his return; he paid no tax with the extension request. He has no reasonable cause for failing to file his return by October 15, or for failing to pay the tax that was due on April 15, 2019. John's failure to comply with the tax laws was not fraudulent.

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Definitions:

Conditioned Response

A response that is learned when a neutral stimulus is regularly presented together with a stimulus that naturally triggers a reaction, transforming the neutral stimulus into a conditioned one.

Conditioned Stimulus

A formerly neutral signal that, through linkage with an unconditioned stimulus, eventually elicits a conditioned reaction.

Classical Conditioning

A learning process where a neutral stimulus becomes associated with a meaningful stimulus, eliciting a conditioned response.

Systematic Desensitization

A behavioral therapy technique used to reduce phobic responses and anxiety through gradual exposure to the feared object or situation paired with relaxation techniques.