Question: On June 3 , 2 0 2 3 , Jan received an IRS notice informing her that she had an underpayment of $ 8 ,

On June 3,2023, Jan received an IRS notice informing her that she had an underpayment of $8,000 related to her 2021 Form 1040. She did not receive any additional reminder notices from the IRS until January of 2024. Jan is eligible for automatic abatement of which of the following related to her 2021 tax (assuming they apply)?

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