2020?? ???? ??? ????? ?????????? ????? ???? ?? ?? ???? ????? ???? ????? ??? ???? ?????? ????.

1. ????(late filing of Return) ?? ?? ??????(Failure to File)

????( ???? ?? ??) ?? ????? ???? ????? ?????(net tax due)? ??? ?? 5%?? ?? 25% ?? ???? ????.

2. ???? ???(late Payment of Tax)

?????? ??? ?????? ???? ??(per month)0.5%?? ?? 25%?? ???? ????. ????(late filing)? ????? ?? ???? ??? ?? ?? 5% ???? ???? ?? ??? ???? ???? ???? ??? ?? 5%? ?? 25%?? ????.

3. ???? ???(accuracy-Related Penalty) ??? ????? ?????? ????? ?????? 20%???? ???? ????. ¡ø??? ?? ????(Negligence or disregard of rules and regulation) ¡ø??? ??? ????(Any substantial understatement of income tax) ¡ø??? ???? ??(any substantial valuation overstatement) ¡ø??? ?? ??? ????(any substantial overstatement of pension liabilities) ¡ø??? ?? ?? ???? ????(any substantial fige or estate tax valuation understatement) ???? ??? ?? ??: ????? ????? ?? ???? ???? ??? ?????? ???? ???????. ???? ???? ??? ???? ?? ????? ??? ?????? ???? ??? ?? ???? ???? ??? ?? ??? ??? ??? ???? ???? ???????.

4. ??? ??? ????(Substantial Understatement Of Income Tax)??? ??? ??? ???? ???? ?? ???? ??? a ? b ? ? ??? ???? ??? ????. ???? ???? ??? ??? ?? ??? ????? ?????

a. ???? 10% b. ¡ç5,000(??? ?? ¡ç10,000)

5. ??? ?? ?? ?? ???(Substantial Valuation Misstatement penalty) ??? ???? ??? ??? ??(?? ?? ??) ? 150% ?? ??? ???? ???? ????.

6. ?? ?? ????? ?? ??(Any substantial gift or Estate Tax Valuation Understatement) ?? ?? ??? ???? ??? ??? ??? 50%??? ?? ???? ???? ????.

a. ???? ??? ??? ??? ?????? ??? 25% ????? ???? 40%? ????. b. ??? ????? ?? ????¡ç5,000????? ???? ???????.

7. ?? ?? ??(Tax shelter Transaction) Tax shelter transaction?? ???? ???? ????. ???? ???? ???? reportable transaction? ???? ???? ?? ????30%???? ????. ???? ???? ???? ??? ??????? ???? ??? ?????? ???? ?????.??? ???? ??? ??? ??? ???? ??? ????? ??(Disclosure)? ?????? ???? ??????.

8. ???? ???(civil Fraud Penalty) ?? ?? ??? ?? ?? ????? ?? ???? 75%? ???? ????.

9. ?? ??(Statute of Limitation) ?? ????? ???? ?? ??? 3??? ??? a? b? ?? ??? ???? ????. a. ?? ?? ?? ?? b. ???? ????.

10. ???? 25% ?? ?? ????? ?? ?? ??? 6??? ????.

11. ???(no return), ???(fraudulent)?? ???? ??(intention of tax evasion): ??? ???? ?????? ???? ??? ??? ?? ??? ?? ?? ??? ??? ?? ?? ??? ??? ??

12. ???? ?? ??: IRS? ????? 90days letter ??? 150??? ????.

?? ??? ??? ????? ??? ???? ?????? ??? ? ??? ??.

??: ?? (213)384-1189

???: dwcracpa15@gmail.com

<??? ????? ? IRS ???>