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F&D IncCeased Operations and Dissolved Under State Law in 2016

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F&D Inc.ceased operations and dissolved under state law in 2016.Mrs.Herron,a 20% shareholder,received a $490,300 liquidating distribution from F&D.This year,the IRS determined that F&D underpaid its 2015 and 2016 income tax by $967,100.How much of this deficiency can the IRS assess against Mrs.Herron?


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