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Internal Revenue Service Topic 653: IRS Notices and Bills, Penalties and Interest Charges
This document summarizes the penalties for not filing and paying federal taxes by the April 15 deadline, listing specific interest rates and other penalty charges for late filing and payment. It suggests what to do if you feel you have reasonable cause for abatement of penalties or if you believe there is an error on your notice or bill. Includes links to relevant tax publications. From the Internal Revenue Service (IRS).
http://www.irs.gov/taxtopics/tc653.html
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