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found it : Accuracy-related penalty. You have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of the rules or regulations, or You substantially understate your income tax. The penalty is equal to 20% of the underpayment. The penalty not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Negligence or disregard. The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Negligence also includes failure to keep adequate books and records. You not have to pay a negligence penalty if you have a reasonable basis for a position you took. The term “disregard” includes any careless, reckless, or intentional disregard. Adequate disclosure. You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Disclosure statement, later. This exception not apply to an item that is attributable to a tax shelter. In addition, it not apply if you fail to keep adequate books and records, or substantiate items properly. Substantial understatement of income tax. You understate your tax if the tax shown on your return is less than the correct tax. The understatement is substantial if it is more than the larger of 10% of the correct tax or $5. However, the amount of the understatement be reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. looking for my curvy Schuyler for ltr
than all his spending cuts combined March 18, Posted by Here’s an amazing fact: Ryan’s tax reform plan costs more than all his spending cuts combined. Revenue loss from specific tax cuts: $ trillion Total Program cuts: $ trillion So how he pay for his much, much lower rates? Well, he doesn’t say. In fact, he doesn’t even begin to say. His budget doesn’t name even one tax deduction, exclusion, credit, or loophole that be closed. All he says is that he pay for his lower rates, or at least the House Ways and Means Committee, which is in charge of writing any tax reform, pay for them. But he doesn’t say that they’ll pay for them while keeping the tax code as progressive as it is today. Ryan’s budget is very clear in its instructions to the House Ways and Means Committee. They can only submit a tax reform that “simplifies the tax code to make it fairer to American families and businesses and reduces the amount of time and resources necessary to comply with tax laws,” “substantially lowers tax rates for individuals,” “repeals the alternative minimum tax,” “reduces the corporate rate to 25 percent,” “transitions the tax code to a more competitive system of international taxation,” and is “revenue-neutral”. Nowhere does it say the final needs to retain the current progressivity of the code. That’s likely because it would be impossible to enact the kind of reform Ryan’s previewing while retaining the progressivity of the tax code. You’ve watched this debate play out before. During the election, Mitt Romney had an ambitious tax reform plan, a promise to pay for it, and no details. So the Tax Policy Center undertook an incredibly generous analysis in which they assumed that Romney would wipe out every single deduction for the before touching any tax breaks for the non. It still wasn’t enough. And Ryan’s plan, as the Center on Budget and Policy Priorities notes, would be even tougher to balance: horny girls LaconiaLonely pussy looking need sex today strip club
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