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files his tax return 7 5 days after the due date. Along with the return, David remits a check for $ 6 5 , 0

  files his tax return 75 days after the due date. Along with the return, David remits a check for $65,000. which is the balance of the tax owed. Disregarding the interest element, David's total failure to file and to pay penalties are? 
 
  

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