Knowing how the IRS operates

Knowing how the IRS operates, and how and why the IRS audits certain returns, is extremely important to tax practitioners. There are many tax penalties that apply to taxpayers and tax preparers. Explain the following penalties:

Failure to File

Failure to Pay

Accuracy$-$Related Penalty

Fraud Penalty

As a secondary topic, you may choose to include a discussion of the role that the IRS will take in the enforcement of the Affordable Care Act.

You can use the IRS website or your textbooks from AC$256$ and AC$430$ as references. Additionally, any scholarly, peer$-$reviewed journal article or source is acceptable as reference material. Be sure to properly cite any source included in your discussion.