How Are Carryback or Carryforward Treated When Calculating Penalties for Civil

question 35

Multiple Choice

How are carryback or carryforward treated when calculating penalties for civil fraud?

• A) They are included as if they were calculated under normal circumstances.
• B) They are deducted at twice the rate that they were originally added into the calculations.
• C) They cannot be used when calculating civil penalties.
• D) It is up to the courts to pass judgment as to their treatment.

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