Select the five IRC penalties that can be imposed on tax return preparers.

A$.$

Understating a$$ taxpayer's tax liability because of a willful attempt to understate taxes or reckless or intentional disregard of rules or

regulationslong dash

$$$$5,000$

or$75\%$ of the income derived from the return

B$.$

Failure to furnish the taxpayer with a copy of the return or claim for

refundlong dash

$ $60$per$$ failure, up to a

$ $31,500$

maximum

C$.$

Failure to file for the earned income tax

creditlong dash

$$$$1,000$

per failure

D$.$

Endorsement or negotiation of an income tax refund check payable to the

preparerlong dash

$$$$1,000$

per check

E$.$

Understating a$$ taxpayer's tax liability because of an undisclosed position that does not have substantial$$ authority, or taking a frivolous

positionlong dash

greater

of$$ $$1,000$ or$50\%$ of the income derived from the return

F$.$

Failure to sign a

returnlong dash

$ $60$per$$ failure, up to a

$ $31,500$

maximum

G$.$

Failure to furnish$$ one's identification

numberlong dash

$ $60$per$$ failure, up to a

$ $31,500$

maximum

H$.$

Failure to file amended tax returns within $60$ days of an error on

along dash

$$$$500$

per failure